ACCA考试F4公司法与商法（Pakistan）真题2010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 2010 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, explain: （分数：10.00）(1).(a) the concept of Fundamental Rights; (5 marks) （分数：5.00）_(2).(b) the original jurisdiction of the Supreme Court of Pakistan to

2、 enforce the Fundamental Rights. (5 marks)（分数：5.00）_Under the Companies Ordinance, 1984: （分数：10.00）(1).(a) defi ne a special resolution and give TWO examples of where a special resolution is required; (4 marks) （分数：5.00）_(2).(b) describe: (i) an annual general meeting; (3 marks) (ii) an extraordinar

3、y general meeting. (3 marks)（分数：5.00）_Under the Contract Act, 1872: （分数：10.00）(1).(a) defi ne (i) bailment; (2 marks) (ii) bailor; (1 mark) (iii) bailee; (1 mark) （分数：5.00）_(2).(b) explain a bailees duty of care regarding the bailed goods. (6 marks)（分数：5.00）_1.State the fi nancial reporting requirem

4、ents under the Code of Corporate Governance. (10 marks)（分数：10.00）_In relation to loan capital: （分数：10.00）(1).(a) explain the concept of a company charge; (4 marks) （分数：5.00）_(2).(b) defi ne and distinguish between a fi xed charge and a fl oating charge. (6 marks)（分数：5.00）_In relation to the law of t

5、orts: （分数：10.00）(1).(a) explain the meaning of tort; (5 marks) （分数：5.00）_(2).(b) identify the elements of a cause of action based on the tort of passing off. (5 marks)（分数：5.00）_Under the Companies Ordinance, 1984: （分数：9.99）(1).(a) state the minimum number of directors prescribed for different types

6、of companies; (2 marks) （分数：3.33）_(2).(b) state the conditions which render a person ineligible for appointment as a director; (5 marks) （分数：3.33）_(3).(c) state the consequences of an ineligible person acting as a director. (3 marks)（分数：3.33）_2.On Monday, Khalid said to Rizwan, I will sell you my bo

7、at for Rs.20,00000 if it rains before 1.00 pm on Friday. Rizwan agreed and paid Rs.10,00000 in advance. On Friday afternoon, rainfall started at 1.15 pm. Rizwan is ready to pay the remaining Rs.10,00000 to buy the boat, but Khalid is not willing to deliver the boat. Required: In relation to the law

8、of contract, advise Khalid and Rizwan as to their mutual rights and obligations. (10 marks)（分数：10.00）_3.Star Industries (Private) Limited (SIPL) is a private limited company. SIPL entered into a contract with Galaxy Traders (GT) for the supply of cotton yarn. Mr Anwer, the main shareholder and chief

9、 executive of SIPL signed the contract for SIPL. GT has supplied the cotton yarn in accordance with the contract but SIPL has not paid the contract price. On GTs demand for payment, Mr Anwer stated that he had never intended for SIPL to pay GT. GT has brought a claim against SIPL and Mr Anwer for th

10、e payment of the unpaid contract price. Required: In relation to company law, advise Mr Anwer whether he is liable for payment of the unpaid contract price. (10 marks)（分数：10.00）_4.Micro Electronics (Private) Limited (MEPL) was incorporated on 1 April 2010. Sadiq, Majid and Ali are its first director

11、s. The board of directors of MEPL met on 7 June 2010 to discuss the appointment of the fi rst auditors of MEPL. Majid, who is a Chartered Accountant, offered to work as the fi rst auditor of MEPL for a small remuneration to help ease MEPLs fi nancial burdens. Sadiq was in favour of this proposal. Ho

12、wever, Ali opposed it by saying that the board could not appoint the fi rst auditor(s). Required: Under the Companies Ordinance, 1984, advise the board on the legality of the proposed appointment of the first auditor. (10 marks)（分数：10.00）_ACCA 考试 F4 公司法与商法（Pakistan）真题 2010 年 6 月答案解析(总分：99.99，做题时间：18

13、0 分钟)一、All TEN questions ar(总题数：10，分数：100.00)Under the Constitution of Pakistan, 1973, explain: （分数：10.00）(1).(a) the concept of Fundamental Rights; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) the original jurisdiction of the Supreme Court of Pakistan to enforce the Fundamental Rights. (5 marks)（分数：5.00）

14、_正确答案：( )解析：Under the Companies Ordinance, 1984: （分数：10.00）(1).(a) defi ne a special resolution and give TWO examples of where a special resolution is required; (4 marks) （分数：5.00）_正确答案：( )解析：(2).(b) describe: (i) an annual general meeting; (3 marks) (ii) an extraordinary general meeting. (3 marks)（

15、分数：5.00）_正确答案：( )解析：Under the Contract Act, 1872: （分数：10.00）(1).(a) defi ne (i) bailment; (2 marks) (ii) bailor; (1 mark) (iii) bailee; (1 mark) （分数：5.00）_正确答案：( )解析：(2).(b) explain a bailees duty of care regarding the bailed goods. (6 marks)（分数：5.00）_正确答案：( )解析：1.State the fi nancial reporting requ

16、irements under the Code of Corporate Governance. (10 marks)（分数：10.00）_正确答案：( )解析：In relation to loan capital: （分数：10.00）(1).(a) explain the concept of a company charge; (4 marks) （分数：5.00）_正确答案：( )解析：(2).(b) defi ne and distinguish between a fi xed charge and a fl oating charge. (6 marks)（分数：5.00）_正

17、确答案：( )解析：In relation to the law of torts: （分数：10.00）(1).(a) explain the meaning of tort; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) identify the elements of a cause of action based on the tort of passing off. (5 marks)（分数：5.00）_正确答案：( )解析：Under the Companies Ordinance, 1984: （分数：9.99）(1).(a) state the

18、minimum number of directors prescribed for different types of companies; (2 marks) （分数：3.33）_正确答案：( )解析：(2).(b) state the conditions which render a person ineligible for appointment as a director; (5 marks) （分数：3.33）_正确答案：( )解析：(3).(c) state the consequences of an ineligible person acting as a direc

19、tor. (3 marks)（分数：3.33）_正确答案：( )解析：2.On Monday, Khalid said to Rizwan, I will sell you my boat for Rs.20,00000 if it rains before 1.00 pm on Friday. Rizwan agreed and paid Rs.10,00000 in advance. On Friday afternoon, rainfall started at 1.15 pm. Rizwan is ready to pay the remaining Rs.10,00000 to bu

20、y the boat, but Khalid is not willing to deliver the boat. Required: In relation to the law of contract, advise Khalid and Rizwan as to their mutual rights and obligations. (10 marks)（分数：10.00）_正确答案：( )解析：3.Star Industries (Private) Limited (SIPL) is a private limited company. SIPL entered into a co

21、ntract with Galaxy Traders (GT) for the supply of cotton yarn. Mr Anwer, the main shareholder and chief executive of SIPL signed the contract for SIPL. GT has supplied the cotton yarn in accordance with the contract but SIPL has not paid the contract price. On GTs demand for payment, Mr Anwer stated

22、 that he had never intended for SIPL to pay GT. GT has brought a claim against SIPL and Mr Anwer for the payment of the unpaid contract price. Required: In relation to company law, advise Mr Anwer whether he is liable for payment of the unpaid contract price. (10 marks)（分数：10.00）_正确答案：( )解析：4.Micro

23、Electronics (Private) Limited (MEPL) was incorporated on 1 April 2010. Sadiq, Majid and Ali are its first directors. The board of directors of MEPL met on 7 June 2010 to discuss the appointment of the fi rst auditors of MEPL. Majid, who is a Chartered Accountant, offered to work as the fi rst audito

24、r of MEPL for a small remuneration to help ease MEPLs fi nancial burdens. Sadiq was in favour of this proposal. However, Ali opposed it by saying that the board could not appoint the fi rst auditor(s). Required: Under the Companies Ordinance, 1984, advise the board on the legality of the proposed appointment of the first auditor. (10 marks)（分数：10.00）_正确答案：( )解析：