ACCAF4考试-公司法与商法（基础阶段）历年真题及详细解析1109-38.docx

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1、ACCAF4考试-公司法与商法（基础阶段）历年真题及详细解析1109-384 ACCAF4 考试- - 公司法与商法（基础阶段）历年真题 精选 及 具体 解析 1 1 109 9- -3 38 8 1. Ashraf was employed by Theta Ltd. In the last few weeks Theta Ltd has asked Ashraf to take abnormal risks in the way he works in order to be more efficient. In every situation, Ashraf has refused an

2、d relations with the management have deteriorated to such an extent that Ashraf has now resigned. In what manner has Ashraf left his employment?A. He has been unfairly dismissedB. He has been constructively dismissedC. He has been summarily dismissedD. He has not been dismissed参考答案 B2. Which of the

3、following would be used as a method ofdetermining if an individual was an employee or self employed?A. Vicarious testB. The multiple(economic reality)testC. Contractual test参考答案 B3. Which of the following is correct in relation to limited companies?A. Both private limited companies and public limite

4、d companies can be established with a sole directorB. Both private limited companies and public limited companies must appoint a company secretaryC. Both private limited companies and public limited companies can be established with a sole member参考答案 C4. Which of the following decision can be taken

5、in a general meeting by the passing of an ordinary resolution?A. Change the company’s nameB. Amend the company’s articles of associationC. Authorise an increase in share capital参考答案 C5. Which of the following statements correctly describes private law?A. It is concerned with the law enfo

6、rced between individualsB. It is solely concerned with business relationshipsC. It relates to state action against individuals参考答案 A6. A director of a company has received information from a debtor that the debtor can no longer pay in full when asked by the auditor about the value of debtors, the de

7、btor says that he has not received any information that would lead to the need to write down the value of debtors. Which of the following statements is correct in respect of the facts above?A. The director has committed the offence of providing misleading information to an auditorB. This is an example of fraudulent trading on behalf of the directorC. This is an example of wrongful trading on behalf of the directorD. The director has committed no offence as it is the duty of an auditor to find out such information参考答案 A