1、ACCA 考试 F4 公司法与商法（Lesotho）真题 2011 年 6 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 the context of human rights and freedoms in the Constitution of Lesotho, discuss the doctrine of judicial review as it operates in Lesotho. (10 marks)（分数：10.00）_In relation to the law of c
2、ontract: （分数：10.00）(1).(a) explain the postal rule; and (4 marks) （分数：5.00）_(2).(b) explain the circumstances when the postal rule does not apply. (6 marks)（分数：5.00）_2.In relation to the law of contract, explain the law that applies when a party inserts into a contract a condition about an uncertain
3、 future. (10 marks)（分数：10.00）_3.In relation to the law of delict, explain the meaning of wrongfulness. (10 marks)（分数：10.00）_In relation to the law of agency, explain the meaning of: （分数：10.00）(1).(a) actual authority; and (5 marks) （分数：5.00）_(2).(b) ostensible authority. (5 marks)（分数：5.00）_In relati
4、on to company law explain: （分数：10.00）(1).(a) how a director of a company may be appointed; and (3 marks) （分数：5.00）_(2).(b) how a director may be removed from his position. (7 marks)（分数：5.00）_4.In the context of corporate governance, explain the role of the company auditors, paying particular regard
5、to their powers and their duties. (10 marks)（分数：10.00）_Sam is the sole selling agent for Toyota motor cars in Lesotho. He runs his business under the name of Sam Toyota (Pvt) Ltd (Sam Toyota). On 4 October 2009, Sam placed a large label on the windscreen of one Toyota Corolla indicating its sale pri
6、ce to be R11,000 by mistake, when its real price was R110,000. Thabo noticed the sign on 5 October and recognising what a bargain it was immediately told Sam that he accepted the offer and would take the Toyota for R11,000 then and there. However, Sam refused to sell the car to Thabo saying the labe
7、lled price was a mistake and the correct price was R110,000. Thabo told Sam that he could not do this and that he was entitled to buy the car for R11,000 and he would sue him if he still refused. After Thabo left, Sam changed the price on the car to R110,000. A bit later, Edward came to the showroom
8、. He liked the car and was willing to pay R110,000 but told Sam he needed a weeks time to arrange bank finance. On 6 October, David came to the showroom. He liked the car and paid with a bank guaranteed cheque for R110,000, and drove the car away. Required: Analyse the scenario from the perspective
9、of the law of contract, and（分数：10.00）(1).(a) Advise Thabo, (5 marks) （分数：5.00）_(2).(b) Advise Edward. (5 marks)（分数：5.00）_5.Shaka Ltd was in financial difficulty. In order to raise capital, it approached Milton to purchase 100,000 ordinary shares of R1 each at R075 per share. Milton was told that the
10、 company would never ask him to pay the balance of R025 per share. Milton agreed to buy the shares. However, two years later, the company went into liquidation. The liquidator has asked Milton to pay the balance of R025 on 100,000 ordinary shares. Required: Advise Milton whether he would be required
11、 to pay the balance of the partly-paid shares. (10 marks)（分数：10.00）_6.Sharp was dismissed from employment for taking time off work without permission. He appealed to the internal disciplinary body, which reinstated him but, at the same time, suspended him for five days without pay. Sharp accepted th
12、e suspension and resumed work. One day later, he asked his employer for an advance of R200 against his salary for the month as he was short of money. This was refused. Sharp then asked for a loan of R200 and told the employer he would be willing to pay the usual interest. That was also refused. Shar
13、p decided to resign in order to get access to his terminal benefits, which were duly paid. Sharp would like to institute a claim for constructive dismissal on the basis that he had been forced to resign because of his employers unreasonable conduct. Required: Advise Sharp. (10 marks)（分数：10.00）_ACCA
14、考试 F4 公司法与商法（Lesotho）真题 2011 年 6 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 the context of human rights and freedoms in the Constitution of Lesotho, discuss the doctrine of judicial review as it operates in Lesotho. (10 marks)（分数：10.00）_正确答案：( )解析：In relation to the law
15、 of contract: （分数：10.00）(1).(a) explain the postal rule; and (4 marks) （分数：5.00）_正确答案：( )解析：(2).(b) explain the circumstances when the postal rule does not apply. (6 marks)（分数：5.00）_正确答案：( )解析：2.In relation to the law of contract, explain the law that applies when a party inserts into a contract a c
16、ondition about an uncertain future. (10 marks)（分数：10.00）_正确答案：( )解析：3.In relation to the law of delict, explain the meaning of wrongfulness. (10 marks)（分数：10.00）_正确答案：( )解析：In relation to the law of agency, explain the meaning of: （分数：10.00）(1).(a) actual authority; and (5 marks) （分数：5.00）_正确答案：( )解
17、析：(2).(b) ostensible authority. (5 marks)（分数：5.00）_正确答案：( )解析：In relation to company law explain: （分数：10.00）(1).(a) how a director of a company may be appointed; and (3 marks) （分数：5.00）_正确答案：( )解析：(2).(b) how a director may be removed from his position. (7 marks)（分数：5.00）_正确答案：( )解析：4.In the context
18、 of corporate governance, explain the role of the company auditors, paying particular regard to their powers and their duties. (10 marks)（分数：10.00）_正确答案：( )解析：Sam is the sole selling agent for Toyota motor cars in Lesotho. He runs his business under the name of Sam Toyota (Pvt) Ltd (Sam Toyota). On
19、4 October 2009, Sam placed a large label on the windscreen of one Toyota Corolla indicating its sale price to be R11,000 by mistake, when its real price was R110,000. Thabo noticed the sign on 5 October and recognising what a bargain it was immediately told Sam that he accepted the offer and would t
20、ake the Toyota for R11,000 then and there. However, Sam refused to sell the car to Thabo saying the labelled price was a mistake and the correct price was R110,000. Thabo told Sam that he could not do this and that he was entitled to buy the car for R11,000 and he would sue him if he still refused.
21、After Thabo left, Sam changed the price on the car to R110,000. A bit later, Edward came to the showroom. He liked the car and was willing to pay R110,000 but told Sam he needed a weeks time to arrange bank finance. On 6 October, David came to the showroom. He liked the car and paid with a bank guar
22、anteed cheque for R110,000, and drove the car away. Required: Analyse the scenario from the perspective of the law of contract, and（分数：10.00）(1).(a) Advise Thabo, (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) Advise Edward. (5 marks)（分数：5.00）_正确答案：( )解析：5.Shaka Ltd was in financial difficulty. In order to
23、raise capital, it approached Milton to purchase 100,000 ordinary shares of R1 each at R075 per share. Milton was told that the company would never ask him to pay the balance of R025 per share. Milton agreed to buy the shares. However, two years later, the company went into liquidation. The liquidato
24、r has asked Milton to pay the balance of R025 on 100,000 ordinary shares. Required: Advise Milton whether he would be required to pay the balance of the partly-paid shares. (10 marks)（分数：10.00）_正确答案：( )解析：6.Sharp was dismissed from employment for taking time off work without permission. He appealed
25、to the internal disciplinary body, which reinstated him but, at the same time, suspended him for five days without pay. Sharp accepted the suspension and resumed work. One day later, he asked his employer for an advance of R200 against his salary for the month as he was short of money. This was refu
26、sed. Sharp then asked for a loan of R200 and told the employer he would be willing to pay the usual interest. That was also refused. Sharp decided to resign in order to get access to his terminal benefits, which were duly paid. Sharp would like to institute a claim for constructive dismissal on the basis that he had been forced to resign because of his employers unreasonable conduct. Required: Advise Sharp. (10 marks)（分数：10.00）_正确答案：( )解析：
