1、ACCA 考试 F4 公司法与商法（Zimbabwe）真题 2010 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：1，分数：0.00)1.In relation to the Zimbabwe legal system, defi ne delegated legislation and explain how it operates. (10 marks)（分数：10.00）_In relation to the law of contract: （分数：10.00）(1).(a) defi ne breach o
2、f contract; (5 marks) （分数：5.00）_(2).(b) explain the rules governing the award of damages for breach of contract. (5 marks)（分数：5.00）_2.In relation to company law in Zimbabwe, explain the doctrine of capital maintenance and capital reduction. (10 marks)（分数：10.00）_3.In relation to company law in Zimbab
3、we, explain the main statutory books, records and returns that companies must keep or make. (10 marks)（分数：10.00）_4.In relation to company law in Zimbabwe, discuss the different ways in which the law, both common law and statute, has attempted to control directors. (10 marks)（分数：10.00）_In relation to
4、 partnership law: （分数：10.00）(1).(a) explain and discuss the essential elements of a partnership; (5 marks) （分数：5.00）_(2).(b) explain the consequences of termination of a partnership. (5 marks)（分数：5.00）_5.In relation to governance and ethical issues relating to business, explain the concept of inside
5、r dealing in so far as it applies to Zimbabwe. (10 marks)（分数：10.00）_6.Pious, a Church Minister, asked one of his parishioners Short, an accountant, to prepare the fi nancial statements for the church. Short agreed to perform the service at no charge. He instructed a trainee accountant, Bruce, to do
6、the work but not to spend too much time at it. Bruce immediately worked on the assignment but he did not follow ordinary accounting procedures, which would have revealed that a church employee, Smart Alec, was regularly stealing from the churchs funds. This carried on for two years and the church lo
7、st $20,000 due to Smart Alecs stealing. Required: In relation to the law of obligations explain whether Short would be liable to the church for the sum of $20,00000 for failing to timeously discover Smart Alecs fraud. (10 marks)（分数：10.00）_7.Kundai Mamoyo was employed as a sub-accountant by an Enviro
8、nmental Non-Governmental Organisation (NGO) called Green Strategies. After a probationary period of three months she was confi rmed as a permanent full-time employee with effect from 1 May 2008. According to her conditions of service she was entitled to 30 days vacation leave every year and at the e
9、nd of each November she would be entitled to an annual bonus of US$1,00000, which was the equivalent of her monthly salary. On 1 August 2009 she applied for 30 days leave to travel to Hong Kong on vacation. Her immediate superior, the accountant signed the leave forms and the Executive Director of t
10、he organisation Tamari Ngwarai, who in terms of the organisations policies and procedures was supposed to approve all applications for leave by all levels of staff, also signed them. The proposed dates of her vacation were from 1 September until 30 September 2009. A week before she was due to go on
11、leave, she was informed by her immediate boss, the accountant that the Executive Director had decided to revoke Kundais leave and that she could not travel to Hong Kong because there was a lot of work that needed to be done in the offi ce. She did however still go on vacation. Upon her return to wor
12、k on 1 October 2009 she was handed a suspension letter. The disciplinary hearing was convened on 1 November 2009. Kundai was found guilty of being absent from work without leave during the month of September 2009. She was denied her bonus for 2009 and as part of the disciplinary Tribunals judgment s
13、he was demoted to the position of bookkeeper. Kundai feels a deep sense of grievance over her treatment. Required: In relation to employment law in Zimbabwe, advise Kundai, who desires to obtain relief from the courts over her treatment by the company. (10 marks)（分数：10.00）_Mrs Kufa, a resident of Bu
14、lawayo, is owed $10,00000 by Velvet Furniture (Pvt) Ltd. The money is owed in respect of furniture making timber supplied to the company during the months January to July 2009. The timber was harvested from Mrs Kufas extensive timber plantation near Bulawayo. The registered offi ce of Velvet Furnitu
15、res (Pvt) Ltd is in the capital city Harare, about 400 kilometres away. Mrs Kufas neighbours, Mr and Mrs Samaita, are the sole shareholders and directors of the company and she has not been on good terms with the couple in recent weeks. She issued a summons against the company and the Samaitas as co
16、-defendants claiming the sum of $10,00000 plus costs of the suit. Apart from Mrs Kufa the company owes several other creditors various sums of money, which it has failed to pay. The summons was placed in the Samaitas home letterbox in Bulawayo. Mrs Kufa approaches you seeking advice on whether she c
17、an succeed in having Velvet Furnitures (Pvt) Ltd wound up. Required: In relation to company law advise Mrs Kufa on: （分数：10.00）(1).(a) whether or not she should have issued a summons against both the company and the shareholders; (5 marks) （分数：5.00）_(2).(b) the legal basis upon which she can have the
18、 company wound up. (5 marks)（分数：5.00）_ACCA 考试 F4 公司法与商法（Zimbabwe）真题 2010 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：1，分数：0.00)1.In relation to the Zimbabwe legal system, defi ne delegated legislation and explain how it operates. (10 marks)（分数：10.00）_正确答案：( )解析：In relation to the law
19、 of contract: （分数：10.00）(1).(a) defi ne breach of contract; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) explain the rules governing the award of damages for breach of contract. (5 marks)（分数：5.00）_正确答案：( )解析：2.In relation to company law in Zimbabwe, explain the doctrine of capital maintenance and capital
20、reduction. (10 marks)（分数：10.00）_正确答案：( )解析：3.In relation to company law in Zimbabwe, explain the main statutory books, records and returns that companies must keep or make. (10 marks)（分数：10.00）_正确答案：( )解析：4.In relation to company law in Zimbabwe, discuss the different ways in which the law, both com
21、mon law and statute, has attempted to control directors. (10 marks)（分数：10.00）_正确答案：( )解析：In relation to partnership law: （分数：10.00）(1).(a) explain and discuss the essential elements of a partnership; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) explain the consequences of termination of a partnership. (5
22、marks)（分数：5.00）_正确答案：( )解析：5.In relation to governance and ethical issues relating to business, explain the concept of insider dealing in so far as it applies to Zimbabwe. (10 marks)（分数：10.00）_正确答案：( )解析：6.Pious, a Church Minister, asked one of his parishioners Short, an accountant, to prepare the f
23、i nancial statements for the church. Short agreed to perform the service at no charge. He instructed a trainee accountant, Bruce, to do the work but not to spend too much time at it. Bruce immediately worked on the assignment but he did not follow ordinary accounting procedures, which would have rev
24、ealed that a church employee, Smart Alec, was regularly stealing from the churchs funds. This carried on for two years and the church lost $20,000 due to Smart Alecs stealing. Required: In relation to the law of obligations explain whether Short would be liable to the church for the sum of $20,00000
25、 for failing to timeously discover Smart Alecs fraud. (10 marks)（分数：10.00）_正确答案：( )解析：7.Kundai Mamoyo was employed as a sub-accountant by an Environmental Non-Governmental Organisation (NGO) called Green Strategies. After a probationary period of three months she was confi rmed as a permanent full-t
26、ime employee with effect from 1 May 2008. According to her conditions of service she was entitled to 30 days vacation leave every year and at the end of each November she would be entitled to an annual bonus of US$1,00000, which was the equivalent of her monthly salary. On 1 August 2009 she applied
27、for 30 days leave to travel to Hong Kong on vacation. Her immediate superior, the accountant signed the leave forms and the Executive Director of the organisation Tamari Ngwarai, who in terms of the organisations policies and procedures was supposed to approve all applications for leave by all level
28、s of staff, also signed them. The proposed dates of her vacation were from 1 September until 30 September 2009. A week before she was due to go on leave, she was informed by her immediate boss, the accountant that the Executive Director had decided to revoke Kundais leave and that she could not trav
29、el to Hong Kong because there was a lot of work that needed to be done in the offi ce. She did however still go on vacation. Upon her return to work on 1 October 2009 she was handed a suspension letter. The disciplinary hearing was convened on 1 November 2009. Kundai was found guilty of being absent
30、 from work without leave during the month of September 2009. She was denied her bonus for 2009 and as part of the disciplinary Tribunals judgment she was demoted to the position of bookkeeper. Kundai feels a deep sense of grievance over her treatment. Required: In relation to employment law in Zimba
31、bwe, advise Kundai, who desires to obtain relief from the courts over her treatment by the company. (10 marks)（分数：10.00）_正确答案：( )解析：Mrs Kufa, a resident of Bulawayo, is owed $10,00000 by Velvet Furniture (Pvt) Ltd. The money is owed in respect of furniture making timber supplied to the company durin
32、g the months January to July 2009. The timber was harvested from Mrs Kufas extensive timber plantation near Bulawayo. The registered offi ce of Velvet Furnitures (Pvt) Ltd is in the capital city Harare, about 400 kilometres away. Mrs Kufas neighbours, Mr and Mrs Samaita, are the sole shareholders an
33、d directors of the company and she has not been on good terms with the couple in recent weeks. She issued a summons against the company and the Samaitas as co-defendants claiming the sum of $10,00000 plus costs of the suit. Apart from Mrs Kufa the company owes several other creditors various sums of
34、 money, which it has failed to pay. The summons was placed in the Samaitas home letterbox in Bulawayo. Mrs Kufa approaches you seeking advice on whether she can succeed in having Velvet Furnitures (Pvt) Ltd wound up. Required: In relation to company law advise Mrs Kufa on: （分数：10.00）(1).(a) whether or not she should have issued a summons against both the company and the shareholders; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) the legal basis upon which she can have the company wound up. (5 marks)（分数：5.00）_正确答案：( )解析：
