ACCA考试F4公司法与商法（Cyprus）真题2008年6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 6月及答案解析(总分：99.98，做题时间：180 分钟)一、ALL TEN questions ar(总题数：1，分数：0.00)Describe the role of the following in the legal system of Cyprus: （分数：9.99）(1).(a) Constitution of the Republic of Cyprus; (3 marks) （分数：3.33）_(2).(b) case law of the Supreme Court; (4 marks) （分数：3.33）_

2、(3).(c) the rules of equity. (3 marks)（分数：3.33）_In relation to the law of torts, explain the general rules relating to the following: （分数：10.00）(1).(a) the duty of care of accountants and auditors; (5 marks) （分数：5.00）_(2).(b) remoteness of damage and compensation where a person commits the tort of n

3、egligence in relation to another person. (5 marks)（分数：5.00）_In relation to employment law, describe the circumstances under which the following types of dismissal of employees may occur: （分数：10.00）(1).(a) wrongful dismissal; (5 marks) （分数：5.00）_(2).(b) redundancy. (5 marks)（分数：5.00）_Describe the per

4、sonal liabilities that may be incurred when carrying out business in the following formations: （分数：9.99）(1).(a) a sole trader; (2 marks) （分数：3.33）_(2).(b) a shareholder in a private company limited by shares; (4 marks) （分数：3.33）_(3).(c) a partner in a general partnership. (4 marks)（分数：3.33）_In relat

5、ion to the Companies Law, Cap. 113: （分数：10.00）(1).(a) describe the contents and the purpose of a companys constitutional documents i.e. the memorandum and the articles of association; (7 marks) （分数：5.00）_(2).(b) explain the procedure required to amend a companys articles of association. (3 marks)（分数

6、：5.00）_In relation to the Companies Law, Cap. 113, define and distinguish between the following: （分数：10.00）(1).(a) debentures and shares; (5 marks) （分数：5.00）_(2).(b) fixed charges and floating charges. (5 marks)（分数：5.00）_1.In relation to the Insider Dealing and Market Manipulation (Market Abuse) Law

7、 116(I)/2005, explain the meaning and legal regulation of insider dealing. (10 marks)（分数：10.00）_(1).Anna owns a gallery. In order to attract people to attend her next show, she advertised in the newspaper that the first person to go in would have the opportunity to purchase a signed Andy Warhol post

8、er for EUR200. Ben is an art collector and he would love to buy a signed Andy Warhol poster for EUR200. Ben decided to camp outside Annas gallery for two days. When the show opened, Ben was the first person to go in. Anna informed Ben that there were no Andy Warhol posters for sale at that show. Req

9、uired: Advise Ben whether he has any cause of action against Anna. (5 marks)（分数：5.00）_(2).Celine and Daniel agree that Celine will purchase Daniels apartment in Eras Street for EUR80.000. On the basis of her agreement with Daniel, Celine enrols her three-year old son in the nursery school across fro

10、m Eras Street, for which she pays the annual fees in advance. Daniel then informs Celine that he does not wish to sell his apartment in Eras Street. Required: Advise Celine as to the remedies available to her against Daniel. (5 marks)（分数：5.00）_Felix is the sole director in F (3 marks) （分数：3.33）_正确答案

11、：( )解析：(2).(b) case law of the Supreme Court; (4 marks) （分数：3.33）_正确答案：( )解析：(3).(c) the rules of equity. (3 marks)（分数：3.33）_正确答案：( )解析：In relation to the law of torts, explain the general rules relating to the following: （分数：10.00）(1).(a) the duty of care of accountants and auditors; (5 marks) （分数：

12、5.00）_正确答案：( )解析：(2).(b) remoteness of damage and compensation where a person commits the tort of negligence in relation to another person. (5 marks)（分数：5.00）_正确答案：( )解析：In relation to employment law, describe the circumstances under which the following types of dismissal of employees may occur: （分数

13、：10.00）(1).(a) wrongful dismissal; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) redundancy. (5 marks)（分数：5.00）_正确答案：( )解析：Describe the personal liabilities that may be incurred when carrying out business in the following formations: （分数：9.99）(1).(a) a sole trader; (2 marks) （分数：3.33）_正确答案：( )解析：(2).(b) a

14、shareholder in a private company limited by shares; (4 marks) （分数：3.33）_正确答案：( )解析：(3).(c) a partner in a general partnership. (4 marks)（分数：3.33）_正确答案：( )解析：In relation to the Companies Law, Cap. 113: （分数：10.00）(1).(a) describe the contents and the purpose of a companys constitutional documents i.e.

15、 the memorandum and the articles of association; (7 marks) （分数：5.00）_正确答案：( )解析：(2).(b) explain the procedure required to amend a companys articles of association. (3 marks)（分数：5.00）_正确答案：( )解析：In relation to the Companies Law, Cap. 113, define and distinguish between the following: （分数：10.00）(1).(a

16、) debentures and shares; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) fixed charges and floating charges. (5 marks)（分数：5.00）_正确答案：( )解析：1.In relation to the Insider Dealing and Market Manipulation (Market Abuse) Law 116(I)/2005, explain the meaning and legal regulation of insider dealing. (10 marks)（分数：10

17、.00）_正确答案：( )解析：(1).Anna owns a gallery. In order to attract people to attend her next show, she advertised in the newspaper that the first person to go in would have the opportunity to purchase a signed Andy Warhol poster for EUR200. Ben is an art collector and he would love to buy a signed Andy Wa

18、rhol poster for EUR200. Ben decided to camp outside Annas gallery for two days. When the show opened, Ben was the first person to go in. Anna informed Ben that there were no Andy Warhol posters for sale at that show. Required: Advise Ben whether he has any cause of action against Anna. (5 marks)（分数：

19、5.00）_正确答案：( )解析：(2).Celine and Daniel agree that Celine will purchase Daniels apartment in Eras Street for EUR80.000. On the basis of her agreement with Daniel, Celine enrols her three-year old son in the nursery school across from Eras Street, for which she pays the annual fees in advance. Daniel

20、then informs Celine that he does not wish to sell his apartment in Eras Street. Required: Advise Celine as to the remedies available to her against Daniel. (5 marks)（分数：5.00）_正确答案：( )解析：Felix is the sole director in F & G Ltd. Felix is also a partner in a partnership called Felix & Co. Advise F & G

21、Ltd in the following situations: （分数：10.00）(1).(a) Felix enters into a contract on behalf of F & G Ltd to purchase a quantity of chairs from Felix & Co. (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) Felix has been negotiating a contract on behalf of F & G Ltd but the other party wishes to award the contrac

22、t to Felix personally. Felix resigns from his position as director of F & G Ltd to take the contract personally. (5 marks)（分数：5.00）_正确答案：( )解析：2.Hull Ltd is a private company limited by shares, which was incorporated in February 2007. The purpose of Hull Ltd, as defined in its memorandum of associat

23、ion, is to provide tax consulting services. Kate, Lui and Moss are the only shareholders of Hull Ltd with Kate holding 50%, Lui holding 30% and Moss holding 20% of the issued share capital of Hull Ltd. After Moss death in November 2007, Moss shareholding devolved to his daughter, Mia. By March 2008, Hull Ltd has not commenced its business, and Mia suggests to Kate and Lui that Hull Ltd be wound up voluntarily or become a restaurant business. Kate agrees with either suggestion, but Lui disagrees with both. Required: Advise Mia. (10 marks) （分数：10.00）_正确答案：( )解析：