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备考是一条艰辛而又漫长的旅程,只有掌握了学习方法,才能轻松应对。为了帮助大家更好的备考,下面帮考网给大家分享一些ACCA考试F4考试试题,备考的小伙伴赶紧来练练手吧。
1.The role ofwhich of the following parties is to form a company?
A Subscriber
B Member
C Director
D Promoter
答案:D
2.Which of thefollowing is true regarding a register of directors?
A The register must include shadowdirectors
B The register must be made available forinspection by company members fora fee
C The register must include a serviceaddress foreach director
答案:C
A register of directors must include aservice address foreach director. It does not include a list of shadowdirectors. It should be available formembers to inspect forfree.
3.Which TWO ofthe following are methods that a promoter can use to avoid liability onpre-incorporation contracts?
(1) Signing the pre-incorporation contract/\\'on behalf of the company/\\'
(2) Executing the pre-incorporationcontract as a deed
(3) Buying an /\\'off-the-shelf/\\' company
(4) Novating the contract
A 1 and 2
B 1 and 3
C 2 and 3
D 3 and 4
答案:D
Buying an /\\'off-the-shelf/\\' company andnovating the contract are two ways that a promoter can avoid liability on apre-incorporation contract. The other options will not prevent the promoterfrom being liable.
4.Which of thefollowing statements concerning promoters is correct?
A An accountant who acts in a professionalcapacity in the formation of a company is a promoter
B A promoter may not make a profit as aresult of their position
C A promoter that acts as an agent forothers must not put themselves into a position where their own interests clashwith that of the company they are forming
D A promoter may not own shares in thecompany that they are forming
答案:C
Where a promoter acts as an agent forothers, they must not put themselves into a position where their own interestsclash with those of the company. Accountants acting in a professional capacityare not promoters.
A promoter may make a legitimate profit asa result of their position. There is nothing to stop a promoter from owningshares in the company that they form.
5.In the contextof the English legal system,which of the following courts ONLY has civiljurisdiction?
A Magistrates’ Court
B County Court
C High Court
答案:B
以上就是帮考网分享给大家的ACCA考试试题的内容,希望可以帮助到大家。如果想要了解更多关于ACCA考试的试题,敬请关注帮考网!
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