ACCA考试F4公司法与商法（South+Africa）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（South+Africa）真题 2009 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 what is meant by case law and precedent within the context of the hierarchy of the courts. (10 marks)（分数：10.00）_2.Discuss the main duties of an agen

2、t towards his principal. (10 marks)（分数：10.00）_3.In relation to the law of contract, discuss the requirements for an offer and acceptance to give rise to the formation of a contract. (10 marks)（分数：10.00）_4.In relation to the law of contract, analyse the remedies for breach of contract. (10 marks)（分数：

3、10.00）_In relation to the law of delict: （分数：10.00）(1).(a) Explain when the conduct of a person would be judged to have been wrongful. (5 marks) （分数：5.00）_(2).(b) Discuss the possible grounds for justification of a wrongful act. (5 marks)（分数：5.00）_5.In the context of company law, discuss the concept

4、 of separate personality and the consequences that flow from it. (10 marks)（分数：10.00）_6.In relation to company law, discuss the rule in Royal British Bank v Turquand (1856). (10 marks)（分数：10.00）_7.Andrew and Ben were partners who owned a steak house. Andrew was quite keen to enlarge the business pre

5、mises to accommodate more customers. Ben was opposed to it and said that they could not afford it. Andrew then contracted with Carol, an architect, to draw plans for the extension of the steak house. Carol did so and submitted an account for R10 000 for her professional services. Ben refuses to auth

6、orise payment and states that Andrew never had authority to contract with Carol. Required: Discuss whether the partnership is liable to pay Carol. (10 marks)（分数：10.00）_8.David is the only member of Eland CC. Eland CC is the registered owner of a game farm. David wants to sell the game farm to Fred.

7、Fred does not have sufficient funds to pay for the game farm in cash and he has to apply to Grand Bank for a mortgage bond to finance the purchase. In order to save the exorbitant transfer duties payable on the transfer of land, David and Fred decide that Fred would simply buy Davids members interes

8、t in Eland CC and then apply for the mortgage bond to finance the purchase of the members interest. Required: Analyse the above scenario and comment on the validity of the transaction. (10 marks)（分数：10.00）_9.Due to a recession in trade, Hancock Confectionary Ltd decides to sell its wholly owned subs

9、idiary, Nougat Ltd. Nougat Ltd constitutes the greater part of Hancock Confectionary Ltds business. Garry, a director of both Hancock Confectionary Ltd and Nougat Ltd, agrees with the chief accountant of Nougat Ltd that they will together buy the subsidiary from Hancock Confectionary Ltd for R500 00

10、0. Required: Discuss the provisions of company law that apply to this transaction. (10 marks)（分数：10.00）_ACCA 考试 F4 公司法与商法（South+Africa）真题 2009 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 the legal system, explain what is meant by case law and precedent withi

11、n the context of the hierarchy of the courts. (10 marks)（分数：10.00）_正确答案：( )解析：2.Discuss the main duties of an agent towards his principal. (10 marks)（分数：10.00）_正确答案：( )解析：3.In relation to the law of contract, discuss the requirements for an offer and acceptance to give rise to the formation of a con

12、tract. (10 marks)（分数：10.00）_正确答案：( )解析：4.In relation to the law of contract, analyse the remedies for breach of contract. (10 marks)（分数：10.00）_正确答案：( )解析：In relation to the law of delict: （分数：10.00）(1).(a) Explain when the conduct of a person would be judged to have been wrongful. (5 marks) （分数：5.00

13、）_正确答案：( )解析：(2).(b) Discuss the possible grounds for justification of a wrongful act. (5 marks)（分数：5.00）_正确答案：( )解析：5.In the context of company law, discuss the concept of separate personality and the consequences that flow from it. (10 marks)（分数：10.00）_正确答案：( )解析：6.In relation to company law, disc

14、uss the rule in Royal British Bank v Turquand (1856). (10 marks)（分数：10.00）_正确答案：( )解析：7.Andrew and Ben were partners who owned a steak house. Andrew was quite keen to enlarge the business premises to accommodate more customers. Ben was opposed to it and said that they could not afford it. Andrew the

15、n contracted with Carol, an architect, to draw plans for the extension of the steak house. Carol did so and submitted an account for R10 000 for her professional services. Ben refuses to authorise payment and states that Andrew never had authority to contract with Carol. Required: Discuss whether th

16、e partnership is liable to pay Carol. (10 marks)（分数：10.00）_正确答案：( )解析：8.David is the only member of Eland CC. Eland CC is the registered owner of a game farm. David wants to sell the game farm to Fred. Fred does not have sufficient funds to pay for the game farm in cash and he has to apply to Grand

17、Bank for a mortgage bond to finance the purchase. In order to save the exorbitant transfer duties payable on the transfer of land, David and Fred decide that Fred would simply buy Davids members interest in Eland CC and then apply for the mortgage bond to finance the purchase of the members interest

18、. Required: Analyse the above scenario and comment on the validity of the transaction. (10 marks)（分数：10.00）_正确答案：( )解析：9.Due to a recession in trade, Hancock Confectionary Ltd decides to sell its wholly owned subsidiary, Nougat Ltd. Nougat Ltd constitutes the greater part of Hancock Confectionary Lt

19、ds business. Garry, a director of both Hancock Confectionary Ltd and Nougat Ltd, agrees with the chief accountant of Nougat Ltd that they will together buy the subsidiary from Hancock Confectionary Ltd for R500 000. Required: Discuss the provisions of company law that apply to this transaction. (10 marks)（分数：10.00）_正确答案：( )解析：