ACCA考试F4公司法与商法(Irish)真题2011年6月及答案解析.doc
《ACCA考试F4公司法与商法(Irish)真题2011年6月及答案解析.doc》由会员分享,可在线阅读,更多相关《ACCA考试F4公司法与商法(Irish)真题2011年6月及答案解析.doc(6页珍藏版)》请在麦多课文档分享上搜索。
1、ACCA考试 F4公司法与商法(Irish)真题 2011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:10,分数:100.00)In relation to the Irish legal system: (分数:10.00)(1).(a) Explain and distinguish between civil and criminal law, providing a statutory example of each category; (7 marks) (分数:5.00)_(2).(b) Identify th
2、e courts, below the level of the Court of Criminal Appeal (in relation to criminal law) and the Supreme Court (in relation to civil law), that deal with civil law and criminal law. (3 marks)(分数:5.00)_In relation to the formation of a contract explain: (分数:10.00)(1).(a) the meaning of an offer; (5 ma
3、rks) (分数:5.00)_(2).(b) the circumstances under which an offer may be terminated. (5 marks)(分数:5.00)_In relation to liability under the tort of negligence explain: (分数:10.00)(1).(a) the standard of care owed by one person to another; (6 marks) (分数:5.00)_(2).(b) the defence of contributory negligence.
4、 (4 marks)(分数:5.00)_In relation to the formation of a company explain: (分数:10.00)(1).(a) the role and duties of promoters, and how they are regulated; (5 marks) (分数:5.00)_(2).(b) a pre-incorporation contract, and its legal consequences. (5 marks)(分数:5.00)_With regard to payment for shares in the con
5、text of capital maintenance, explain the meaning and legal effect of the following: (分数:10.00)(1).(a) issuing shares at a premium; (5 marks) (分数:5.00)_(2).(b) issuing shares at a discount. (5 marks)(分数:5.00)_In relation to company law explain: (分数:9.99)(1).(a) the concept of corporate governance; (2
6、 marks) (分数:3.33)_(2).(b) the common law duties owed to companies by their directors; (5 marks) (分数:3.33)_(3).(c) the role of non-executive directors. (3 marks)(分数:3.33)_In relation to employment law distinguish between and explain the meaning of: (分数:9.99)(1).(a) unfair dismissal; (5 marks) (分数:3.3
7、3)_(2).(b) constructive dismissal; (3 marks) (分数:3.33)_(3).(c) wrongful dismissal. (2 marks)(分数:3.33)_1.Ari operates a business as a designer of internet web pages for a variety of business clients. Unfortunately he has had some difficulty in recovering his full fees from a number of clients as foll
8、ows: (a) Bi, a newly qualified accountant, told Ari that although she could only raise the cash to pay half of the outstanding fees she would, as an alternative to paying the other half, do all of Aris accountancy work for the coming year. Ari reluctantly agreed to this proposal. (b) Cas, a self-emp
9、loyed musician, told Ari that she could not pay any of the money she owed him. However, her father offered to pay Ari, but could only manage half of the total amount owed. Once again Ari reluctantly agreed to accept the fathers payment of the reduced sum. (c) Dex, a self-employed car mechanic, witho
10、ut contacting Ari, simply sent him a cheque for half of his fees stating that he, Dex, could not pay any more and that the cheque was in full settlement of his outstanding debt. Ari himself is now in financial difficulty and needs additional cash to maintain his business operation. Required: Advise
11、Ari whether, in the context of contract law, he can recover any of the outstanding money from Bi, Cas and Dex. (10 marks)(分数:10.00)_2.Goal Ltd is a property development company. Before its incorporation 12 months ago, its business was carried out by Hope, as a sole trader. On the formation of Goal L
12、td, Hope expanded the business by asking three of his business contacts to supply additional capital in return for which they, together with Hope, became its directors. Although never formally appointed, Hope took the role and title of chief executive and the other directors left the day-to-day runn
13、ing of the business to him and were happy simply to receive feedback from him at board meetings. Six months ago Hope entered into a contract, on Goal Ltds behalf, with Ima to produce plans for the redevelopment of a particular site that it hoped to acquire. However, Goal Ltd did not acquire the site
14、 and due to its current precarious financial position and their fear of potential losses, the board of directors has refused to pay Ima, claiming that Hope did not have the necessary authority to enter into the contract with her. Required: Analyse the situation with regard to the authority of Hope t
15、o make contracts on behalf of Goal Ltd, and, in particular, advise the board of directors of Goal Ltd if the company is liable on the contract with Ima. (10 marks)(分数:10.00)_3.On the advice of his accountant, Mat registered a private limited company to conduct his small manufacturing business in Jan
16、uary 2010. One of the reasons for establishing the company was to avoid liability for potential losses. The initial shareholders of the company were Mat, his wife Mary, and her father Norm, who each took 1,000 shares in the company, each with a nominal value of 1. The accountant explained that they
17、did not have to pay the full nominal value of the shares at once, so they each paid only 25 cents per share taken, with the result that they still owed the company a further 75 cents per share to be paid at a later date. When the company was established it became apparent that it needed to borrow mo
18、ney from a bank to finance an expansion in production. To that end Oop bank plc lent the company 20,000 secured by a fixed charge against the land Mat had previously transferred to the company, with an additional personal guarantee from Mat for any further debts owed by the company to the bank. Unfo
19、rtunately the business has not proved successful and Mat and the other shareholders have decided that it is better to liquidate the company rather than run up any more debts. The current situation is that the companys land is worth 20,000 and it has further assets to the value of 7,750, but it has d
- 1.请仔细阅读文档,确保文档完整性,对于不预览、不比对内容而直接下载带来的问题本站不予受理。
- 2.下载的文档,不会出现我们的网址水印。
- 3、该文档所得收入(下载+内容+预览)归上传者、原创作者;如果您是本文档原作者,请点此认领!既往收益都归您。
下载文档到电脑,查找使用更方便
5000 积分 0人已下载
下载 | 加入VIP,交流精品资源 |
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- ACCA 考试 F4 公司法 商法 IRISH 2011 答案 解析 DOC
