ACCA考试F4公司法与商法（Pakistan）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（Pakistan）真题 2009 年 12 月及答案解析(总分：99.97，做题时间：180 分钟)一、ALL TEN questions ar(总题数：10，分数：100.00)1.Under the Constitution of Pakistan, 1973, explain the process of passing legislation in the Parliament (Majlis-e-Shoora). (10 marks)（分数：10.00）_Under the law of contract: （分数：10.00）(1).(a) de

2、fi ne and distinguish between a proposal (offer) and an invitation to treat; and (6 marks) （分数：5.00）_(2).(b) defi ne consideration and discuss its importance in the formation of a contract. (4 marks)（分数：5.00）_Under the Companies Ordinance, 1984: （分数：9.99）(1).(a) defi ne a private company; (3 marks)

3、（分数：3.33）_(2).(b) defi ne a listed company; and (3 marks) （分数：3.33）_(3).(c) explain and distinguish between a company limited by shares and a company limited by guarantee. (4 marks)（分数：3.33）_2.Explain the composition and role of an audit committee as provided under the Code of Corporate Governance.

4、(10 marks)（分数：10.00）_Under the Companies Ordinance, 1984: （分数：9.99）(1).(a) explain the meaning of voluntary winding up; (2 marks) （分数：3.33）_(2).(b) identify the different types of voluntary winding up; (2 marks) （分数：3.33）_(3).(c) explain the following steps in the voluntary winding up process: (i) d

5、eclaration of solvency; (2 marks) (ii) members special resolution; (2 marks) (iii) creditors special resolution. (2 marks)（分数：3.33）_Under the Contract Act, 1872: （分数：9.99）(1).(a) defi ne an agent and a principal; (2 marks) （分数：3.33）_(2).(b) identify the ways in which an agency relationship may be cr

6、eated; and (3 marks) （分数：3.33）_(3).(c) discuss the extent of an agents authority. (5 marks)（分数：3.33）_Under the labour laws of Pakistan: （分数：10.00）(1).(a) explain the concept of workman; (3 marks) （分数：5.00）_(2).(b) with reference to the Workmens Compensation Act, 1923 state: (i) the purpose of the Ac

7、t; and (3 marks) (ii) the scope of the employers liability under the Act. (4 marks)（分数：5.00）_3.Mohsin Knitwear Limited (MKL), a public unlisted company, earned a substantial profi t. It declared a dividend of Rs. 500 per share at its annual general meeting held last week. Today, MKL has received an

8、order from a regular customer for the supply of large quantities of knitted garments. The board of directors wants to utilise all available funds, including MKLs profi ts, for buying raw material to meet the order. Accordingly, the board of directors wants to delay the payment of the dividends to th

9、e shareholders until completion of the order. Required: With reference to the Companies Ordinance, 1984, advise the board of directors whether the payment of dividends can be delayed. (10 marks)（分数：10.00）_4.Tariq, Jamal and Ali are the only three shareholders of Magic Carpets (Private) Limited (MCPL

10、). They were elected as the directors of MCPL at the annual general meeting held in October 2008. Tariq resigned as director in November 2009. At a recent meeting of the board of directors, Jamal proposed that Qasim should be appointed as a director in place of Tariq for a period of six months. Ali

11、opposed this proposal stating that he thinks that under the law they cannot appoint a replacement director. Required: With reference to the Companies Ordinance, 1984, advise the board of directors on whether Qasim may be appointed as a replacement director of MCPL. (10 marks)（分数：10.00）_Taimoor enter

12、ed into a contract with Classic Cars Limited (CCL) for sale of a brand new sports car. He gave the car to his son Rashid on his birthday. The next day, while Rashid was driving the car on the motorway, he saw smoke coming out of the engine. He called a mechanic. The mechanic examined the car and sug

13、gested that the car may have been a used car and not a brand new one. Taimoor and Rashid are very angry and want to bring legal action against CCL. Required: With reference to the law of contract: （分数：10.00）(1).(a) advise Taimoor on what legal action he can bring against CCL and the chances of its s

14、uccess; and (5 marks) （分数：5.00）_(2).(b) advise Rashid on whether he can bring a legal action against CCL. (5 marks)（分数：5.00）_ACCA 考试 F4 公司法与商法（Pakistan）真题 2009 年 12 月答案解析(总分：99.97，做题时间：180 分钟)一、ALL TEN questions ar(总题数：10，分数：100.00)1.Under the Constitution of Pakistan, 1973, explain the process of p

15、assing legislation in the Parliament (Majlis-e-Shoora). (10 marks)（分数：10.00）_正确答案：( )解析：Under the law of contract: （分数：10.00）(1).(a) defi ne and distinguish between a proposal (offer) and an invitation to treat; and (6 marks) （分数：5.00）_正确答案：( )解析：(2).(b) defi ne consideration and discuss its importa

16、nce in the formation of a contract. (4 marks)（分数：5.00）_正确答案：( )解析：Under the Companies Ordinance, 1984: （分数：9.99）(1).(a) defi ne a private company; (3 marks) （分数：3.33）_正确答案：( )解析：(2).(b) defi ne a listed company; and (3 marks) （分数：3.33）_正确答案：( )解析：(3).(c) explain and distinguish between a company lim

17、ited by shares and a company limited by guarantee. (4 marks)（分数：3.33）_正确答案：( )解析：2.Explain the composition and role of an audit committee as provided under the Code of Corporate Governance. (10 marks)（分数：10.00）_正确答案：( )解析：Under the Companies Ordinance, 1984: （分数：9.99）(1).(a) explain the meaning of v

18、oluntary winding up; (2 marks) （分数：3.33）_正确答案：( )解析：(2).(b) identify the different types of voluntary winding up; (2 marks) （分数：3.33）_正确答案：( )解析：(3).(c) explain the following steps in the voluntary winding up process: (i) declaration of solvency; (2 marks) (ii) members special resolution; (2 marks)

19、(iii) creditors special resolution. (2 marks)（分数：3.33）_正确答案：( )解析：Under the Contract Act, 1872: （分数：9.99）(1).(a) defi ne an agent and a principal; (2 marks) （分数：3.33）_正确答案：( )解析：(2).(b) identify the ways in which an agency relationship may be created; and (3 marks) （分数：3.33）_正确答案：( )解析：(3).(c) discu

20、ss the extent of an agents authority. (5 marks)（分数：3.33）_正确答案：( )解析：Under the labour laws of Pakistan: （分数：10.00）(1).(a) explain the concept of workman; (3 marks) （分数：5.00）_正确答案：( )解析：(2).(b) with reference to the Workmens Compensation Act, 1923 state: (i) the purpose of the Act; and (3 marks) (ii)

21、the scope of the employers liability under the Act. (4 marks)（分数：5.00）_正确答案：( )解析：3.Mohsin Knitwear Limited (MKL), a public unlisted company, earned a substantial profi t. It declared a dividend of Rs. 500 per share at its annual general meeting held last week. Today, MKL has received an order from

22、a regular customer for the supply of large quantities of knitted garments. The board of directors wants to utilise all available funds, including MKLs profi ts, for buying raw material to meet the order. Accordingly, the board of directors wants to delay the payment of the dividends to the sharehold

23、ers until completion of the order. Required: With reference to the Companies Ordinance, 1984, advise the board of directors whether the payment of dividends can be delayed. (10 marks)（分数：10.00）_正确答案：( )解析：4.Tariq, Jamal and Ali are the only three shareholders of Magic Carpets (Private) Limited (MCPL

24、). They were elected as the directors of MCPL at the annual general meeting held in October 2008. Tariq resigned as director in November 2009. At a recent meeting of the board of directors, Jamal proposed that Qasim should be appointed as a director in place of Tariq for a period of six months. Ali

25、opposed this proposal stating that he thinks that under the law they cannot appoint a replacement director. Required: With reference to the Companies Ordinance, 1984, advise the board of directors on whether Qasim may be appointed as a replacement director of MCPL. (10 marks)（分数：10.00）_正确答案：( )解析：Ta

26、imoor entered into a contract with Classic Cars Limited (CCL) for sale of a brand new sports car. He gave the car to his son Rashid on his birthday. The next day, while Rashid was driving the car on the motorway, he saw smoke coming out of the engine. He called a mechanic. The mechanic examined the

27、car and suggested that the car may have been a used car and not a brand new one. Taimoor and Rashid are very angry and want to bring legal action against CCL. Required: With reference to the law of contract: （分数：10.00）(1).(a) advise Taimoor on what legal action he can bring against CCL and the chances of its success; and (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) advise Rashid on whether he can bring a legal action against CCL. (5 marks)（分数：5.00）_正确答案：( )解析：