ACCA考试F4公司法与商法（Pakistan）真题2009年6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 6 月及答案解析(总分：99.99，做题时间：180 分钟)一、ALL TEN questions ar(总题数：10，分数：100.00)Under the Constitution of Pakistan, 1973: （分数：10.00）(1).(a) identify the components of Majlis-e-Shoora (Parliament); (3 marks) （分数：5.00）_(2).(b) describe the composition of the National Assembl

2、y of Pakistan. (7 marks)（分数：5.00）_Under the Contract Act, 1872: （分数：10.00）(1).(a) define a contract of indemnity and a contract of guarantee; (4 marks) （分数：5.00）_(2).(b) identify and discuss the differences between a contract of indemnity and a contract of guarantee. (6 marks)（分数：5.00）_Under the pro

3、visions of the Partnership Act, 1932: （分数：10.00）(1).(a) define the term partnership; (2 marks) （分数：5.00）_(2).(b) describe the ways in which partnerships can be dissolved. (8 marks)（分数：5.00）_In relation to company law, explain the following concepts: （分数：9.99）(1).(a) share; (4 marks) （分数：3.33）_(2).(b

4、) authorised share capital; (3 marks) （分数：3.33）_(3).(c) issued share capital. (3 marks)（分数：3.33）_In relation to the law of torts: （分数：10.00）(1).(a) explain the meaning of intentional torts and provide four examples of intentional torts; (3 marks) （分数：5.00）_(2).(b) discuss the elements of a cause of

5、action based on negligence and the possible defences against it. (7 marks)（分数：5.00）_1.In relation to company law, discuss the concept and effect of the doctrine of limited liability. (10 marks)（分数：10.00）_2.Describe the different classes of workmen as stated under the West Pakistan Industrial and Com

6、mercial Employment (Standing Orders) Ordinance, 1968. (10 marks)（分数：10.00）_Danish Textiles (Private) Limited (DTL) is authorised by the objects clause of its memorandum of association to engage in the business of textile manufacturing. It has been manufacturing textiles since 1995. Sub-clause 20 of

7、the objects clause of the memorandum of association also authorises DTL to invest its surplus funds not required for the business of manufacturing textile, in any manner as the board of directors may decide. For the past three years DTL has been investing such surplus funds in the Stock Market and D

8、TL has made substantial gains on such investments. The directors are of the view that DTL should invest more funds in the stock market to make more profits. To achieve this purpose, they are proposing to the shareholders that a new independent provision may be inserted in the objects clause of the m

9、emorandum of association effectively enabling DTL to invest its principal funds in the stock market. Moreover, they also want to continue with the existing business of textile manufacturing. Required: With reference to the Companies Ordinance, 1984: （分数：10.00）(1).(a) Advise the board of directors of

10、 DTL regarding the conditions in which the proposed new object may be added to the memorandum of association, and (7 marks) （分数：5.00）_(2).(b) Explain the basic procedure for making such an addition to the memorandum of association. (3 marks)（分数：5.00）_3.Mufti Plastics (Private) Limited (MPPL), incorp

11、orated in 1999, was promoted by two friends, Mr Zafar and Mr Tariq. Currently, 60% of the issued shares of MPPL are owned by Mr Zafar (who is the chief executive of MPPL) and his family members (collectively called the Zafar Group). The remaining 40% issued shares are owned by Mr Tariqs family membe

12、rs (collectively called the Tariq Group). Mr Tariq died in December 2005. Since January 2006, the Tariq Group has practically been excluded from the affairs of MPPL. No notice of any general meetings or board meetings of MPPL has been received by the Tariq Group. No dividend has been declared since

13、2006. MPPLs after tax profit for the financial year ending June 2008 was Rs. 200,000,00000. MPPL has been making regular payments to its creditors (including financial institutions). The Tariq Group has tried discussing its grievances with the Zafar Group, but has not succeeded. Required: With refer

14、ence to the Companies Ordinance, 1984, advise the Tariq Group on the grounds on which it may seek the winding up of MPPL by the court and its chances of succeeding in such a claim. (10 marks)（分数：10.00）_4.Ahmed contracted with Ali to sell and deliver to him his Toyota Corolla for Rs 800,000. Ali paid

15、 Rs 800,000 to Ahmed on Monday. The car was to be delivered to Ali on Wednesday. However, on Tuesday there was a sudden riot in the city centre and the car was set on fire by an angry mob resulting in its complete destruction. Required: In relation to the law of contract, advise Ahmed and Ali on the

16、 impact of this event on their contract. (10 marks)（分数：10.00）_ACCA 考试 F4 公司法与商法（Pakistan）真题 2009 年 6 月答案解析(总分：99.99，做题时间：180 分钟)一、ALL TEN questions ar(总题数：10，分数：100.00)Under the Constitution of Pakistan, 1973: （分数：10.00）(1).(a) identify the components of Majlis-e-Shoora (Parliament); (3 marks) （分数：5

17、.00）_正确答案：( )解析：(2).(b) describe the composition of the National Assembly of Pakistan. (7 marks)（分数：5.00）_正确答案：( )解析：Under the Contract Act, 1872: （分数：10.00）(1).(a) define a contract of indemnity and a contract of guarantee; (4 marks) （分数：5.00）_正确答案：( )解析：(2).(b) identify and discuss the differences

18、 between a contract of indemnity and a contract of guarantee. (6 marks)（分数：5.00）_正确答案：( )解析：Under the provisions of the Partnership Act, 1932: （分数：10.00）(1).(a) define the term partnership; (2 marks) （分数：5.00）_正确答案：( )解析：(2).(b) describe the ways in which partnerships can be dissolved. (8 marks)（分数：

19、5.00）_正确答案：( )解析：In relation to company law, explain the following concepts: （分数：9.99）(1).(a) share; (4 marks) （分数：3.33）_正确答案：( )解析：(2).(b) authorised share capital; (3 marks) （分数：3.33）_正确答案：( )解析：(3).(c) issued share capital. (3 marks)（分数：3.33）_正确答案：( )解析：In relation to the law of torts: （分数：10.00）

20、(1).(a) explain the meaning of intentional torts and provide four examples of intentional torts; (3 marks) （分数：5.00）_正确答案：( )解析：(2).(b) discuss the elements of a cause of action based on negligence and the possible defences against it. (7 marks)（分数：5.00）_正确答案：( )解析：1.In relation to company law, disc

21、uss the concept and effect of the doctrine of limited liability. (10 marks)（分数：10.00）_正确答案：( )解析：2.Describe the different classes of workmen as stated under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance, 1968. (10 marks)（分数：10.00）_正确答案：( )解析：Danish Textiles (Priv

22、ate) Limited (DTL) is authorised by the objects clause of its memorandum of association to engage in the business of textile manufacturing. It has been manufacturing textiles since 1995. Sub-clause 20 of the objects clause of the memorandum of association also authorises DTL to invest its surplus fu

23、nds not required for the business of manufacturing textile, in any manner as the board of directors may decide. For the past three years DTL has been investing such surplus funds in the Stock Market and DTL has made substantial gains on such investments. The directors are of the view that DTL should

24、 invest more funds in the stock market to make more profits. To achieve this purpose, they are proposing to the shareholders that a new independent provision may be inserted in the objects clause of the memorandum of association effectively enabling DTL to invest its principal funds in the stock mar

25、ket. Moreover, they also want to continue with the existing business of textile manufacturing. Required: With reference to the Companies Ordinance, 1984: （分数：10.00）(1).(a) Advise the board of directors of DTL regarding the conditions in which the proposed new object may be added to the memorandum of

26、 association, and (7 marks) （分数：5.00）_正确答案：( )解析：(2).(b) Explain the basic procedure for making such an addition to the memorandum of association. (3 marks)（分数：5.00）_正确答案：( )解析：3.Mufti Plastics (Private) Limited (MPPL), incorporated in 1999, was promoted by two friends, Mr Zafar and Mr Tariq. Curren

27、tly, 60% of the issued shares of MPPL are owned by Mr Zafar (who is the chief executive of MPPL) and his family members (collectively called the Zafar Group). The remaining 40% issued shares are owned by Mr Tariqs family members (collectively called the Tariq Group). Mr Tariq died in December 2005.

28、Since January 2006, the Tariq Group has practically been excluded from the affairs of MPPL. No notice of any general meetings or board meetings of MPPL has been received by the Tariq Group. No dividend has been declared since 2006. MPPLs after tax profit for the financial year ending June 2008 was R

29、s. 200,000,00000. MPPL has been making regular payments to its creditors (including financial institutions). The Tariq Group has tried discussing its grievances with the Zafar Group, but has not succeeded. Required: With reference to the Companies Ordinance, 1984, advise the Tariq Group on the groun

30、ds on which it may seek the winding up of MPPL by the court and its chances of succeeding in such a claim. (10 marks)（分数：10.00）_正确答案：( )解析：4.Ahmed contracted with Ali to sell and deliver to him his Toyota Corolla for Rs 800,000. Ali paid Rs 800,000 to Ahmed on Monday. The car was to be delivered to

31、Ali on Wednesday. However, on Tuesday there was a sudden riot in the city centre and the car was set on fire by an angry mob resulting in its complete destruction. Required: In relation to the law of contract, advise Ahmed and Ali on the impact of this event on their contract. (10 marks)（分数：10.00）_正确答案：( )解析：