ACCA考试F4公司法与商法（South+Africa）真题2008年6月及答案解析.doc

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1、ACCA 考试 F4 公司法与商法（South+Africa）真题 2008 年 6 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.In relation to the legal system, explain the importance of the Constitution of South Africa. (10 marks)（分数：10.00）_2.In relation to the law of contract, explain the rules relating to the awa

2、rd of damages for breach of contract. (10 marks)（分数：10.00）_3.In relation to partnership law, explain the authority of partners in relation to partnership activity. (10 marks)（分数：10.00）_4.Analyse the internal relationship between the members of a close corporation. (10 marks)（分数：10.00）_5.In relation

3、to company law, explain the meaning and effect of limited liability. (10 marks)（分数：10.00）_(1).(a) Explain briefly what is meant by corporate governance. (4 marks) （分数：5.00）_(2).(b) Within the context of corporate governance, explain the role of non-executive directors of public companies in the Sout

4、h African company law. (6 marks)（分数：5.00）_6.In relation to employment law, explain what is meant by an automatically unfair dismissal. (10 marks)（分数：10.00）_7.Andrew wants to buy Bens fixed-wing propeller aeroplane. He is not sure whether the contract should be in writing. He is also not sure what th

5、e consequences would be if they decide to enter into a written contract. Required: Advise Andrew on the validity of an oral or written contract. (10 marks)（分数：10.00）_8.Cathedral Construction Ltd is a property-owning company. The main asset of the company is a piece of land that it bought with the vi

6、ew of building a block of flats on it. The land was bought some years ago at a price of R50 000. The directors have recently had the site revalued and the current value is R350 000. It has been some years since the company has paid a dividend and the directors propose to use the revaluation as a bas

7、is for declaring a dividend in order to make the shares of the company more attractive, should they decide to issue further shares in the future. Required: Advise the directors as to the legality of a payment of dividends by a company in the above circumstances. (10 marks)（分数：10.00）_9.The auditors o

8、f Dunce Ltd signed the balance sheet of the company, which grossly overstated the value of the stockin-trade, at the end of each year. The auditors had relied, without further enquiry, on certificates regarding the value of the stock-in-trade which were issued by the company secretary. The company h

9、as now gone into liquidation and it is clear that the company has no assets to pay its creditors. Empire Bank Ltd alleges that it relied on Dunce Ltds financial statements for increasing the overdraft facilities to it. The auditors are now being sued by Empire Bank to make good the loss it has suffe

10、red for not being able to recover the money advanced to Dunce Ltd. Required: Advise the auditors on their potential liability for professional negligence. (10 marks)（分数：10.00）_ACCA 考试 F4 公司法与商法（South+Africa）真题 2008 年 6 月答案解析(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.In relation to

11、 the legal system, explain the importance of the Constitution of South Africa. (10 marks)（分数：10.00）_正确答案：( )解析：2.In relation to the law of contract, explain the rules relating to the award of damages for breach of contract. (10 marks)（分数：10.00）_正确答案：( )解析：3.In relation to partnership law, explain th

12、e authority of partners in relation to partnership activity. (10 marks)（分数：10.00）_正确答案：( )解析：4.Analyse the internal relationship between the members of a close corporation. (10 marks)（分数：10.00）_正确答案：( )解析：5.In relation to company law, explain the meaning and effect of limited liability. (10 marks)（分

13、数：10.00）_正确答案：( )解析：(1).(a) Explain briefly what is meant by corporate governance. (4 marks) （分数：5.00）_正确答案：( )解析：(2).(b) Within the context of corporate governance, explain the role of non-executive directors of public companies in the South African company law. (6 marks)（分数：5.00）_正确答案：( )解析：6.In r

14、elation to employment law, explain what is meant by an automatically unfair dismissal. (10 marks)（分数：10.00）_正确答案：( )解析：7.Andrew wants to buy Bens fixed-wing propeller aeroplane. He is not sure whether the contract should be in writing. He is also not sure what the consequences would be if they decid

15、e to enter into a written contract. Required: Advise Andrew on the validity of an oral or written contract. (10 marks)（分数：10.00）_正确答案：( )解析：8.Cathedral Construction Ltd is a property-owning company. The main asset of the company is a piece of land that it bought with the view of building a block of

16、flats on it. The land was bought some years ago at a price of R50 000. The directors have recently had the site revalued and the current value is R350 000. It has been some years since the company has paid a dividend and the directors propose to use the revaluation as a basis for declaring a dividen

17、d in order to make the shares of the company more attractive, should they decide to issue further shares in the future. Required: Advise the directors as to the legality of a payment of dividends by a company in the above circumstances. (10 marks)（分数：10.00）_正确答案：( )解析：9.The auditors of Dunce Ltd sig

18、ned the balance sheet of the company, which grossly overstated the value of the stockin-trade, at the end of each year. The auditors had relied, without further enquiry, on certificates regarding the value of the stock-in-trade which were issued by the company secretary. The company has now gone int

19、o liquidation and it is clear that the company has no assets to pay its creditors. Empire Bank Ltd alleges that it relied on Dunce Ltds financial statements for increasing the overdraft facilities to it. The auditors are now being sued by Empire Bank to make good the loss it has suffered for not being able to recover the money advanced to Dunce Ltd. Required: Advise the auditors on their potential liability for professional negligence. (10 marks)（分数：10.00）_正确答案：( )解析：