ACCA考试
报考指南考试报名准考证打印成绩查询考试题库

重置密码成功

请谨慎保管和记忆你的密码,以免泄露和丢失

注册成功

请谨慎保管和记忆你的密码,以免泄露和丢失

当前位置: 首页ACCA考试财务会计(基础阶段)历年真题正文
ACCA考试F4考试试题练习及答案(9)
帮考网校2022-02-17 18:00
ACCA考试F4考试试题练习及答案(9)

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!

声明:本文内容由互联网用户自发贡献自行上传,本网站不拥有所有权,未作人工编辑处理,也不承担相关法律责任。如果您发现有涉嫌版权的内容,欢迎发送邮件至:service@bkw.cn 进行举报,并提供相关证据,工作人员会在5个工作日内联系你,一经查实,本站将立刻删除涉嫌侵权内容。
推荐视频
测一测是否符合报考条件
免费测试,不要错过机会
提交
互动交流

微信扫码关注公众号

获取更多考试热门资料

温馨提示

信息提交成功,稍后帮考专业顾问免费为您解答,请保持电话畅通!

我知道了~!
温馨提示

信息提交成功,稍后帮考专业顾问给您发送资料,请保持电话畅通!

我知道了~!

提示

信息提交成功,稍后班主任联系您发送资料,请保持电话畅通!