ACCA考试F4公司法与商法（Pakistan）真题2010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 2010 年 12 月及答案解析(总分：99.96，做题时间：180 分钟)一、ALL TEN questions ar(总题数：10，分数：100.00)1.Explain the constitutional jurisdiction of the High Courts of Pakistan under Article 199 of the Constitution of Pakistan, 1973. (10 marks)（分数：10.00）_2.Under the law of contract, explain the

2、meaning of acceptance of an offer (proposal). (10 marks)（分数：10.00）_Under the Companies Ordinance, 1984; （分数：10.00）(1).(a) define a chief executive; (3 marks) （分数：5.00）_(2).(b) explain the requirements for the appointment and removal of a chief executive. (7 marks)（分数：5.00）_Under the Partnership Act,

3、 1932: （分数：9.99）(1).(a) define implied authority of a partner; (3 marks) （分数：3.33）_(2).(b) state the restrictions on the scope of implied authority; (4 marks) （分数：3.33）_(3).(c) describe the liability of a partner for the acts of the partnership firm. (3 marks)（分数：3.33）_In relation to the concept of

4、loan capital, under the provisions of Companies Ordinance, 1984, explain the meaning of: （分数：10.00）(1).(a) debenture; (5 marks) （分数：5.00）_(2).(b) redeemable capital. (5 marks)（分数：5.00）_Under the Securities and Exchange Ordinance, 1969, explain the terms: （分数：9.99）(1).(a) insiders; (4 marks) （分数：3.33

5、）_(2).(b) insider information; and (2 marks) （分数：3.33）_(3).(c) insider trading. (4 marks)（分数：3.33）_In relation to the employment law in Pakistan, describe the following three streams of employment: （分数：9.99）(1).(a) workman; (4 marks) （分数：3.33）_(2).(b) government employees; (3 marks) （分数：3.33）_(3).(c

6、) master and servant. (3 marks)（分数：3.33）_3.Ahmed is a cotton grower. He supplies his cotton to textile manufacturers. In June 2010 he entered into a contract with Shah Textile Mills Limited (STML) for sale and supply of cotton. He received Rs. 100,00000 as advance payment from STML. In August 2010 h

7、is cotton crop was destroyed by the severe floods in Pakistan. Required: In relation to the law of contract, advise Ahmed and STML on the impact of this event on their contract. (10 marks)（分数：10.00）_Zahoor Sons Limited (ZSL) is a public unlisted company engaged in the business of textile manufacturi

8、ng. ZSL owns two factories. Due to the economic slow down, the textile industry has suffered badly and one of the factories of ZSL has been shut down for the past one year (Closed Factory). During a recent meeting of the board of directors, the board was informed that the expensive machinery install

9、ed in the Closed Factory is depreciating rapidly. The board was also informed that a potential buyer has expressed his interest in buying the machinery, however, he wants to complete the sale before leaving for England in two weeks time. One of the directors was of the view that approval of the shar

10、eholders in a general meeting is needed for selling the machinery; and, in view of the 21-days minimum notice period for general meetings, their approval may not be available in time to complete the proposed sale. Required: With reference to the Companies Ordinance, 1984:（分数：10.00）(1).(a) advise the

11、 directors on whether approval of shareholders is needed for selling the machinery in the Closed Factory; and (5 marks)（分数：5.00）_(2).(b) whether the directors may convene a general meeting before the potential buyer leaves for England. (5 marks)（分数：5.00）_Rahman has been engaged in the business of ca

12、rpet manufacturing as a sole proprietor for the last 10 years. In addition to his own business, Rahman along with his wife and their two sons established Orient Carpets (Private) Limited (OCPL) in 2008 with the main objects of manufacturing and exporting carpets. Rahman has been OCPLs chief executiv

13、e since 2008. On the advice of OCPLs financial advisor, the shareholders want to convert OCPL into a public company. Required: Under the Companies Ordinance, 1984:（分数：9.99）(1).(a) advise OCPLs shareholders on the procedure for conversion of a private company into a public company; (4 marks) （分数：3.33

14、）_(2).(b) advise Rahman on the implications of this conversion on his role as the chief executive of the company; (4 marks) （分数：3.33）_(3).(c) advise Rahman on the implications of the appointment of his wife as the chief executive of OCPL. (2 marks)（分数：3.33）_ACCA 考试 F4 公司法与商法（Pakistan）真题 2010 年 12 月答

15、案解析(总分：99.96，做题时间：180 分钟)一、ALL TEN questions ar(总题数：10，分数：100.00)1.Explain the constitutional jurisdiction of the High Courts of Pakistan under Article 199 of the Constitution of Pakistan, 1973. (10 marks)（分数：10.00）_正确答案：( )解析：2.Under the law of contract, explain the meaning of acceptance of an offe

16、r (proposal). (10 marks)（分数：10.00）_正确答案：( )解析：Under the Companies Ordinance, 1984; （分数：10.00）(1).(a) define a chief executive; (3 marks) （分数：5.00）_正确答案：( )解析：(2).(b) explain the requirements for the appointment and removal of a chief executive. (7 marks)（分数：5.00）_正确答案：( )解析：Under the Partnership Act

17、, 1932: （分数：9.99）(1).(a) define implied authority of a partner; (3 marks) （分数：3.33）_正确答案：( )解析：(2).(b) state the restrictions on the scope of implied authority; (4 marks) （分数：3.33）_正确答案：( )解析：(3).(c) describe the liability of a partner for the acts of the partnership firm. (3 marks)（分数：3.33）_正确答案：(

18、)解析：In relation to the concept of loan capital, under the provisions of Companies Ordinance, 1984, explain the meaning of: （分数：10.00）(1).(a) debenture; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) redeemable capital. (5 marks)（分数：5.00）_正确答案：( )解析：Under the Securities and Exchange Ordinance, 1969, explain

19、the terms: （分数：9.99）(1).(a) insiders; (4 marks) （分数：3.33）_正确答案：( )解析：(2).(b) insider information; and (2 marks) （分数：3.33）_正确答案：( )解析：(3).(c) insider trading. (4 marks)（分数：3.33）_正确答案：( )解析：In relation to the employment law in Pakistan, describe the following three streams of employment: （分数：9.99）(1).

20、(a) workman; (4 marks) （分数：3.33）_正确答案：( )解析：(2).(b) government employees; (3 marks) （分数：3.33）_正确答案：( )解析：(3).(c) master and servant. (3 marks)（分数：3.33）_正确答案：( )解析：3.Ahmed is a cotton grower. He supplies his cotton to textile manufacturers. In June 2010 he entered into a contract with Shah Textile Mi

21、lls Limited (STML) for sale and supply of cotton. He received Rs. 100,00000 as advance payment from STML. In August 2010 his cotton crop was destroyed by the severe floods in Pakistan. Required: In relation to the law of contract, advise Ahmed and STML on the impact of this event on their contract.

22、(10 marks)（分数：10.00）_正确答案：( )解析：Zahoor Sons Limited (ZSL) is a public unlisted company engaged in the business of textile manufacturing. ZSL owns two factories. Due to the economic slow down, the textile industry has suffered badly and one of the factories of ZSL has been shut down for the past one

23、year (Closed Factory). During a recent meeting of the board of directors, the board was informed that the expensive machinery installed in the Closed Factory is depreciating rapidly. The board was also informed that a potential buyer has expressed his interest in buying the machinery, however, he wa

24、nts to complete the sale before leaving for England in two weeks time. One of the directors was of the view that approval of the shareholders in a general meeting is needed for selling the machinery; and, in view of the 21-days minimum notice period for general meetings, their approval may not be av

25、ailable in time to complete the proposed sale. Required: With reference to the Companies Ordinance, 1984:（分数：10.00）(1).(a) advise the directors on whether approval of shareholders is needed for selling the machinery in the Closed Factory; and (5 marks)（分数：5.00）_正确答案：( )解析：(2).(b) whether the directo

26、rs may convene a general meeting before the potential buyer leaves for England. (5 marks)（分数：5.00）_正确答案：( )解析：Rahman has been engaged in the business of carpet manufacturing as a sole proprietor for the last 10 years. In addition to his own business, Rahman along with his wife and their two sons est

27、ablished Orient Carpets (Private) Limited (OCPL) in 2008 with the main objects of manufacturing and exporting carpets. Rahman has been OCPLs chief executive since 2008. On the advice of OCPLs financial advisor, the shareholders want to convert OCPL into a public company. Required: Under the Companie

28、s Ordinance, 1984:（分数：9.99）(1).(a) advise OCPLs shareholders on the procedure for conversion of a private company into a public company; (4 marks) （分数：3.33）_正确答案：( )解析：(2).(b) advise Rahman on the implications of this conversion on his role as the chief executive of the company; (4 marks) （分数：3.33）_正确答案：( )解析：(3).(c) advise Rahman on the implications of the appointment of his wife as the chief executive of OCPL. (2 marks)（分数：3.33）_正确答案：( )解析：