ACCA考试F4公司法与商法（Cyprus）真题2008年12月及答案解析.doc

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1、ACCA考试 F4公司法与商法（Cyprus）真题 2008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 legal system of Cyprus, explain the operation and jurisdiction of the Supreme Court. (10 marks)（分数：10.00）_In relation to the Contract Law, Cap. 149: （分数：10.00）(1).(a) describe the

2、 meaning of consideration; and (4 marks) （分数：5.00）_(2).(b) discuss the significance of consideration in contractual arrangements. (6 marks)（分数：5.00）_2.In relation to the Partnership Law, Cap. 116, explain the ways in which partnerships may be dissolved. (10 marks)（分数：10.00）_In relation to the Compan

3、ies Law: （分数：10.00）(1).(a) explain the rule relating to separate personality; and (4 marks) （分数：5.00）_(2).(b) describe the circumstances in which the rule relating to separate personality may be ignored, with personal liability imposed on members or directors. (6 marks)（分数：5.00）_3.With reference to

4、the Companies Law, explain the meaning and effect of the ultra vires rule in Cyprus. (10 marks)（分数：10.00）_With reference to the Companies Law: （分数：10.00）(1).(a) describe a companys borrowing powers; and (5 marks) （分数：5.00）_(2).(b) describe a companys lending powers to its directors. (5 marks)（分数：5.0

5、0）_In relation to corporate governance: （分数：10.00）(1).(a) explain the idea of corporate governance; and (4 marks) （分数：5.00）_(2).(b) outline the legal framework with respect to corporate governance in Cyprus. (6 marks)（分数：5.00）_4.Androulla took a dress to be cleaned at Marios Dry Cleaners. Before acc

6、epting the dress, Marios asked Androulla to sign a contract, which contained a disclaimer for all damage of any kind. Androulla signed the contract without reading its terms. When Androulla picked up her dress a week later, she discovered that the dress was stained. Required: Advise Androulla. (10 m

7、arks)（分数：10.00）_5.Eleni and Panicos are the directors of Best Toys Ltd, a private limited liability company trading in the toy industry. Both Eleni and Panicos are employed by Best Toys Ltd on a three-year contract, which started in January 2006. In November 2008, Eleni left on maternity leave. Juli

8、a, who is the majority shareholder of Best Toys Ltd, wishes to replace Eleni because she considers her services to be inadequate. Required: Advise Julia. (10 marks)（分数：10.00）_6.Stavros, Tina and Myria are equal shareholders in STM Ltd, together holding 60% of the share capital of STM Ltd. STM Ltd is

9、 a private limited liability company, which adopts Table A as its articles of association. Tina decides to transfer her shareholding in STM Ltd to her friend Tom, but Stavros disagrees. Stavros would like STM Ltd to issue shares at a premium, and to use the premium for writing off the companys preli

10、minary expenses. Required: Advise Stavros. (10 marks)（分数：10.00）_ACCA考试 F4公司法与商法（Cyprus）真题 2008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 legal system of Cyprus, explain the operation and jurisdiction of the Supreme Court. (10 marks)（分数：10.00）_正确答案：( )解析

11、：In relation to the Contract Law, Cap. 149: （分数：10.00）(1).(a) describe the meaning of consideration; and (4 marks) （分数：5.00）_正确答案：( )解析：(2).(b) discuss the significance of consideration in contractual arrangements. (6 marks)（分数：5.00）_正确答案：( )解析：2.In relation to the Partnership Law, Cap. 116, explain

12、 the ways in which partnerships may be dissolved. (10 marks)（分数：10.00）_正确答案：( )解析：In relation to the Companies Law: （分数：10.00）(1).(a) explain the rule relating to separate personality; and (4 marks) （分数：5.00）_正确答案：( )解析：(2).(b) describe the circumstances in which the rule relating to separate person

13、ality may be ignored, with personal liability imposed on members or directors. (6 marks)（分数：5.00）_正确答案：( )解析：3.With reference to the Companies Law, explain the meaning and effect of the ultra vires rule in Cyprus. (10 marks)（分数：10.00）_正确答案：( )解析：With reference to the Companies Law: （分数：10.00）(1).(a)

14、 describe a companys borrowing powers; and (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) describe a companys lending powers to its directors. (5 marks)（分数：5.00）_正确答案：( )解析：In relation to corporate governance: （分数：10.00）(1).(a) explain the idea of corporate governance; and (4 marks) （分数：5.00）_正确答案：( )解析：(2)

15、.(b) outline the legal framework with respect to corporate governance in Cyprus. (6 marks)（分数：5.00）_正确答案：( )解析：4.Androulla took a dress to be cleaned at Marios Dry Cleaners. Before accepting the dress, Marios asked Androulla to sign a contract, which contained a disclaimer for all damage of any kind

16、. Androulla signed the contract without reading its terms. When Androulla picked up her dress a week later, she discovered that the dress was stained. Required: Advise Androulla. (10 marks)（分数：10.00）_正确答案：( )解析：5.Eleni and Panicos are the directors of Best Toys Ltd, a private limited liability compa

17、ny trading in the toy industry. Both Eleni and Panicos are employed by Best Toys Ltd on a three-year contract, which started in January 2006. In November 2008, Eleni left on maternity leave. Julia, who is the majority shareholder of Best Toys Ltd, wishes to replace Eleni because she considers her se

18、rvices to be inadequate. Required: Advise Julia. (10 marks)（分数：10.00）_正确答案：( )解析：6.Stavros, Tina and Myria are equal shareholders in STM Ltd, together holding 60% of the share capital of STM Ltd. STM Ltd is a private limited liability company, which adopts Table A as its articles of association. Tina decides to transfer her shareholding in STM Ltd to her friend Tom, but Stavros disagrees. Stavros would like STM Ltd to issue shares at a premium, and to use the premium for writing off the companys preliminary expenses. Required: Advise Stavros. (10 marks)（分数：10.00）_正确答案：( )解析：