1、ACCA考试 F4公司法与商法（Cyprus）真题 2011年 12月及答案解析(总分：100.00，做题时间：180 分钟)一、ALL TEN questions ar(总题数：10，分数：100.00)1.In relation to the legal system of Cyprus, explain the main functions of the Constitution of Cyprus. (10 marks)（分数：10.00）_In relation to the law of contracts, explain and distinguish between the
2、following: （分数：10.00）(1).(a) terms and representations; (5 marks) （分数：5.00）_(2).(b) conditions and warranties. (5 marks)（分数：5.00）_In relation to agency law, explain: （分数：10.00）(1).(a) the legal consequences when an agent exceeds his authority; (7 marks) （分数：5.00）_(2).(b) THREE ways in which an agenc
3、y may be terminated. (3 marks)（分数：5.00）_With reference to the Companies Law Cap. 113, define, and explain the uses of, the following: （分数：10.00）(1).(a) share premium account; (5 marks) （分数：5.00）_(2).(b) loan capital. (5 marks)（分数：5.00）_With reference to the Companies Law Cap. 113, explain the rules
4、governing the following in relation to private companies: （分数：10.00）(1).(a) distribution of dividends; (5 marks) （分数：5.00）_(2).(b) reduction of share capital. (5 marks)（分数：5.00）_In relation to employment law, analyse the importance of distinguishing between the following: （分数：10.00）(1).(a) a contrac
5、t of service and a contract for services; (5 marks) （分数：5.00）_(2).(b) lawful and unlawful dismissal. (5 marks)（分数：5.00）_2.Describe the rules and regulations in relation to insider dealing in Cyprus. (10 marks)（分数：10.00）_3.Melanie ran a small hotel at Limassol seaside, which was very successful. She
6、therefore wanted to expand her premises. To this extent, Melanie engaged her brother, Brian, to build an extension to the hotel, creating four additional rooms, in exchange for EUR10,000. Brian promised to have the rooms ready by 1 June 2011. In the meantime, Melanie made relevant bookings of the ne
7、w rooms for the summer period starting on 1 June 2011. On 1 May 2011, Brian realised that he would not finish the work on time, and asked for an additional payment of EUR5,000 in exchange for a promise to deliver the rooms by 1 June 2011. Melanie, having no alternative, agreed to pay the additional
8、amount. However, Brian did not finish the work until 15 June 2011 and Melanie faced complaints from frustrated clients. Required: Advise Melanie of her legal rights and obligations under contract law. (10 marks)（分数：10.00）_4.John is a member of CyCo Ltd holding 24% of its issued share capital. CyCo L
9、td has not distributed any of its profits to the members as dividends for a long time. John is dissatisfied with the board of directors of CyCo Ltd, which does not appear willing to recommend a declaration of dividends, and would like to take action. George, another member of CyCo Ltd, holding 27% o
10、f its issued share capital, is prepared to support Johns action. Required: Advise John of the ways in which he can take action. (10 marks)（分数：10.00）_5.DKR Ltd is a holding company with investments in Russia. The memorandum of association of DKR Ltd provides that the company may only invest in Russia
11、. Dan is the sole director of DKR Ltd and has signed an agreement on behalf of DKR Ltd for the purchase of immoveable property in Ukraine. Dan further contemplates entering into future investments on behalf of DKR Ltd in other European countries. Required: Advise Dan as to the legal effect of his ac
12、tion and the consequences for his proposed future investments. (10 marks)（分数：10.00）_ACCA考试 F4公司法与商法（Cyprus）真题 2011年 12月答案解析(总分：100.00，做题时间：180 分钟)一、ALL TEN questions ar(总题数：10，分数：100.00)1.In relation to the legal system of Cyprus, explain the main functions of the Constitution of Cyprus. (10 marks)（
13、分数：10.00）_正确答案：( )解析：In relation to the law of contracts, explain and distinguish between the following: （分数：10.00）(1).(a) terms and representations; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) conditions and warranties. (5 marks)（分数：5.00）_正确答案：( )解析：In relation to agency law, explain: （分数：10.00）(1).(a)
14、the legal consequences when an agent exceeds his authority; (7 marks) （分数：5.00）_正确答案：( )解析：(2).(b) THREE ways in which an agency may be terminated. (3 marks)（分数：5.00）_正确答案：( )解析：With reference to the Companies Law Cap. 113, define, and explain the uses of, the following: （分数：10.00）(1).(a) share prem
15、ium account; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) loan capital. (5 marks)（分数：5.00）_正确答案：( )解析：With reference to the Companies Law Cap. 113, explain the rules governing the following in relation to private companies: （分数：10.00）(1).(a) distribution of dividends; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b
16、) reduction of share capital. (5 marks)（分数：5.00）_正确答案：( )解析：In relation to employment law, analyse the importance of distinguishing between the following: （分数：10.00）(1).(a) a contract of service and a contract for services; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) lawful and unlawful dismissal. (5 mar
17、ks)（分数：5.00）_正确答案：( )解析：2.Describe the rules and regulations in relation to insider dealing in Cyprus. (10 marks)（分数：10.00）_正确答案：( )解析：3.Melanie ran a small hotel at Limassol seaside, which was very successful. She therefore wanted to expand her premises. To this extent, Melanie engaged her brother,
18、 Brian, to build an extension to the hotel, creating four additional rooms, in exchange for EUR10,000. Brian promised to have the rooms ready by 1 June 2011. In the meantime, Melanie made relevant bookings of the new rooms for the summer period starting on 1 June 2011. On 1 May 2011, Brian realised
19、that he would not finish the work on time, and asked for an additional payment of EUR5,000 in exchange for a promise to deliver the rooms by 1 June 2011. Melanie, having no alternative, agreed to pay the additional amount. However, Brian did not finish the work until 15 June 2011 and Melanie faced c
20、omplaints from frustrated clients. Required: Advise Melanie of her legal rights and obligations under contract law. (10 marks)（分数：10.00）_正确答案：( )解析：4.John is a member of CyCo Ltd holding 24% of its issued share capital. CyCo Ltd has not distributed any of its profits to the members as dividends for
21、a long time. John is dissatisfied with the board of directors of CyCo Ltd, which does not appear willing to recommend a declaration of dividends, and would like to take action. George, another member of CyCo Ltd, holding 27% of its issued share capital, is prepared to support Johns action. Required:
22、 Advise John of the ways in which he can take action. (10 marks)（分数：10.00）_正确答案：( )解析：5.DKR Ltd is a holding company with investments in Russia. The memorandum of association of DKR Ltd provides that the company may only invest in Russia. Dan is the sole director of DKR Ltd and has signed an agreeme
23、nt on behalf of DKR Ltd for the purchase of immoveable property in Ukraine. Dan further contemplates entering into future investments on behalf of DKR Ltd in other European countries. Required: Advise Dan as to the legal effect of his action and the consequences for his proposed future investments. (10 marks)（分数：10.00）_正确答案：( )解析：
