ACCA考试F4公司法与商法（Malta）真题2009年12月及答案解析.doc

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1、ACCA考试 F4公司法与商法（Malta）真题 2009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.Under the Maltese judicial system, explain the doctrine of precedent and explain whether the Maltese system is bound to apply this doctrine. (10 marks)（分数：10.00）_2.Under the law of obligations, expla

2、in the importance of a valid offer and acceptance for a contract to be deemed valid. (10 marks)（分数：10.00）_3.In terms of contract law, explain and distinguish between: (a) contracts and quasi-contracts, and (5 marks) (b) torts and quasi-torts. (5 marks)（分数：10.00）_4.In terms of the Employment and Indu

3、strial Relations Act, 2002, explain the protection which is afforded to employees to ensure due receipt of wages. (10 marks)（分数：10.00）_5.In terms of the Companies Act, 1995, explain the manner in which partnerships en nom collectif and en commandite are managed. (10 marks)（分数：10.00）_6.In terms of th

4、e Companies Act, 1995, explain how ordinary and extraordinary resolutions may be passed by both a public and a private company during a general meeting. (10 marks)（分数：10.00）_7.In terms of the Companies Act, 1995, describe the contents of a declaration of solvency and explain when this is to be prepa

5、red. (10 marks)（分数：10.00）_Andrew, James and Michelle have just been donated shares in a private limited liability company, SunBliss Limited. Andrew and James have received 250 ordinary shares each, while Michelle has received 300 5% cumulative redeemable, non-voting preference shares. The issued sha

6、re capital of SunBliss Limited is divided into 750 ordinary shares and 300 5% cumulative redeemable, non-voting preference shares. The donors father has retained 250 ordinary shares in the company. Michelle wishes to amend the memorandum and articles of association of SunBliss Limited and convert he

7、r shares into ordinary shares. James wishes to buy property and has been asked to pledge his shares in favour of the bank providing fi nance. Required: （分数：10.00）(1).(a) Advise Michelle (i) of her rights as holder of preference shares as compared to ordinary shares in SunBliss Limited; and (ii) whet

8、her she may amend the statutory documents of the company to convert her shares into ordinary shares; and (7 marks) （分数：5.00）_(2).(b) Advise James of the procedure he must follow to pledge his shares in SunBliss Limited. (3 marks)（分数：5.00）_The directors of ABC Limited, Alex and Mark are both qualifi

9、ed accountants. Mark has taken on the role of preparing the fi nancial statements of the company and ensuring that these are fi led on time with the competent authorities. Alex on the other hand, is an auditor by profession and is preparing to audit the fi nancial statements for ABC Limited. Require

10、d: （分数：10.00）(1).(a) Explain the duty of care which accountants must exercise in rendering services generally and what action may be taken in the case of breach of professional duty; (7 marks) （分数：5.00）_(2).(b) Advise whether Alex may audit the fi nancial statements of ABC Limited. (3 marks)（分数：5.00

11、）_8.Mr Jones was purchasing items to furnish his new house. He ordered all electrical and plumbing fi ttings from one supplier and these included an air-conditioning system. After being installed it transpired that the system could only provide cooling and no heating. Mr Jones is claiming that this

12、is not what he ordered and that the supplier should replace the system provided and return the payment effected for the air conditioning system. Required: Explain what action, if any, can be taken against the supplier by Mr Jones. (10 marks)（分数：10.00）_ACCA考试 F4公司法与商法（Malta）真题 2009年 12月答案解析(总分：100.00

13、，做题时间：180 分钟)一、ALL TEN questions ar(总题数：1，分数：0.00)1.Under the Maltese judicial system, explain the doctrine of precedent and explain whether the Maltese system is bound to apply this doctrine. (10 marks)（分数：10.00）_正确答案：( )解析：2.Under the law of obligations, explain the importance of a valid offer and

14、 acceptance for a contract to be deemed valid. (10 marks)（分数：10.00）_正确答案：( )解析：3.In terms of contract law, explain and distinguish between: (a) contracts and quasi-contracts, and (5 marks) (b) torts and quasi-torts. (5 marks)（分数：10.00）_正确答案：( )解析：4.In terms of the Employment and Industrial Relations

15、 Act, 2002, explain the protection which is afforded to employees to ensure due receipt of wages. (10 marks)（分数：10.00）_正确答案：( )解析：5.In terms of the Companies Act, 1995, explain the manner in which partnerships en nom collectif and en commandite are managed. (10 marks)（分数：10.00）_正确答案：( )解析：6.In terms

16、 of the Companies Act, 1995, explain how ordinary and extraordinary resolutions may be passed by both a public and a private company during a general meeting. (10 marks)（分数：10.00）_正确答案：( )解析：7.In terms of the Companies Act, 1995, describe the contents of a declaration of solvency and explain when th

17、is is to be prepared. (10 marks)（分数：10.00）_正确答案：( )解析：Andrew, James and Michelle have just been donated shares in a private limited liability company, SunBliss Limited. Andrew and James have received 250 ordinary shares each, while Michelle has received 300 5% cumulative redeemable, non-voting prefe

18、rence shares. The issued share capital of SunBliss Limited is divided into 750 ordinary shares and 300 5% cumulative redeemable, non-voting preference shares. The donors father has retained 250 ordinary shares in the company. Michelle wishes to amend the memorandum and articles of association of Sun

19、Bliss Limited and convert her shares into ordinary shares. James wishes to buy property and has been asked to pledge his shares in favour of the bank providing fi nance. Required: （分数：10.00）(1).(a) Advise Michelle (i) of her rights as holder of preference shares as compared to ordinary shares in Sun

20、Bliss Limited; and (ii) whether she may amend the statutory documents of the company to convert her shares into ordinary shares; and (7 marks) （分数：5.00）_正确答案：( )解析：(2).(b) Advise James of the procedure he must follow to pledge his shares in SunBliss Limited. (3 marks)（分数：5.00）_正确答案：( )解析：The directo

21、rs of ABC Limited, Alex and Mark are both qualifi ed accountants. Mark has taken on the role of preparing the fi nancial statements of the company and ensuring that these are fi led on time with the competent authorities. Alex on the other hand, is an auditor by profession and is preparing to audit

22、the fi nancial statements for ABC Limited. Required: （分数：10.00）(1).(a) Explain the duty of care which accountants must exercise in rendering services generally and what action may be taken in the case of breach of professional duty; (7 marks) （分数：5.00）_正确答案：( )解析：(2).(b) Advise whether Alex may audi

23、t the fi nancial statements of ABC Limited. (3 marks)（分数：5.00）_正确答案：( )解析：8.Mr Jones was purchasing items to furnish his new house. He ordered all electrical and plumbing fi ttings from one supplier and these included an air-conditioning system. After being installed it transpired that the system co

24、uld only provide cooling and no heating. Mr Jones is claiming that this is not what he ordered and that the supplier should replace the system provided and return the payment effected for the air conditioning system. Required: Explain what action, if any, can be taken against the supplier by Mr Jones. (10 marks)（分数：10.00）_正确答案：( )解析：