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2016年ACCA F4公司法与商法考试真题练习

发表时间:2016-03-07 来源:金程ACCA
【编者按】备考ACCA F4科目,练习历年的真题是很重要的,可以帮助同学们了解考试知识点,2016年ACCA考试真题哪里有呢?关注金程ACCA。

同学们在备考ACCA F4科目的时候,建议大家除了看教材和讲义之后,还希望同学们能多练习历年的真题。真题对大家学习的帮助是很大的,能够帮助同学们加强练习,提升应试能力,下面我们一起来看看哪里有2016年ACCA考试真题吧。

1.Question:In a creditors' voluntary liquidation, which three of the following powers can be exercised by the members' nominee as liquidator pending the appointment of a liquidator by the creditors and without the need to obtain the permission of the court?
A. Institute court proceedings.
B. Do anything necessary to protect the company's assets.
C. Purchase investment property.
D. Dispose of goods likely to diminish in value quickly.
E. Take control of the company's property.


The correct answers are:BDE
Under the Insolvency Act 1986, the members' liquidator's powers are restricted to taking control of the company's property, disposing of goods likely to diminish in value quickly (e.g., perishable goods), and doing anything else necessary to protect the company's assets. Unless court proceedings or the purchase of property came under one of those headings, permission of the court would have to be obtained first.


2.Question:Which of the following corporate policies is not required by UK Corporate Governance Code?
A. A board where there is a balance of power between the Chairman and the Chief Executive such that no one person has unfettered powers of decision.
B. A board that has a balance of executive and non-executive directors in terms of local, regional and national representation such that, in particular, local commercial issues are appropriately represented.
C. A board that meets regularly, has certain matters reserved for its decision and where directors are able to obtain independent professional advice. 
D. A board that has a balance of executive and non-executive directors such that no individual or small group is dominant.
The correct answer is: B
The UK Corporate Governance Code does not include any recommendations in relation to the geographical representation of board members.

3.Question:Which three of the following offences are covered by the law on insider dealing in the Criminal Justice Act 1993?
A. Receiving information about securities.
B. Encouraging another to deal in securities.
C. Owning securities obtained improperly.
D. Disclosing information about securities.
E. Dealing in securities after receiving insider information.
The correct answers are: BDE
The prosecution can establish an offence of insider dealing only by proving that the defendant dealt in securities, encouraged someone else to deal, or disclosed information about securities. It is not an offence to receive information without doing anything else, or merely to own securities (although this implies that a "dealing" offence was committed in the past).


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