ACCA考试F4公司法与商法（South+Africa）真题2011年12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 2011 年 12 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：10，分数：100.00)1.In relation to the legal system, explain customary law as a source of law. (10 marks)（分数：10.00）_2.In relation to the law of contract, explain the meaning of an offer and distinguish it

2、from an invitation to do business. (10 marks)（分数：10.00）_3.In relation to the law of agency, explain the role of the agent and provide examples of agency relationships. (10 marks)（分数：10.00）_4.In relation to partnership law, explain how partnerships are established. (10 marks)（分数：10.00）_5.In relation

3、to the law of professional negligence, analyse the duty of care of company auditors. (10 marks)（分数：10.00）_6.In the context of close corporation law, explain how a close corporation can be bound in a contract. (10 marks)（分数：10.00）_7.In relation to employment law, state how the courts decide whether s

4、omeone is self-employed or is an employee. (10 marks)（分数：10.00）_8.Andrew is a farmer, who has had his tractor repaired by Ben. He had explained to Ben that he needed the engine in perfect working order to harvest his seasonal crops. As a result of Bens poor workmanship, the tractor broke down a mont

5、h later. Although Andrew returned the tractor immediately to Ben for repairs, Ben only repaired the tractor a month later. By that time, a portion of Andrews crops to the value of R80,000 (which was still on the fields) was lost. Required: Discuss whether Andrew will be entitled to claim damages fro

6、m Ben for breach of contract. (10 marks)（分数：10.00）_9.Cindy entered into a contract with Dennis to sell 5,000 hand-made wooden carvings to Dennis. However, the contractual documentation stated that the contract was made with Denniss company Dennis-the-Menace (Pty) Ltd. Dennis was the only shareholder

7、 in this company. Although the carvings have been delivered, they have not been paid for. Dennis-the-Menace (Pty) Ltd has now been liquidated as insolvent. Cindy, however, suspects that Dennis knew that his company would not have the money to pay for the carvings. Required: Advise Cindy on the possi

8、bility of holding Dennis personally liable for the payment of the wooden carvings. (10 marks)（分数：10.00）_10.Edwin was the managing director of a company that ran a chain of fast food restaurants. In one of the board meetings, one of the directors informed the board that a certain building on Presiden

9、t Street was available at a reasonable price. This building was near a large, fairly new shopping mall, and in all probability would attract a lot of potential customers. The board, however, decided that because of the economic climate it was not a good time to make such an investment. Three months

10、later Edwin resigned from the board, bought the building and opened his own fast food restaurant. Required: Advise the company whether it would be entitled to acquire the building from Edwin, and also to claim the profits the restaurant may make. (10 marks)（分数：10.00）_ACCA 考试 F4 公司法与商法（South+Africa）真

11、题 2011 年 12 月答案解析(总分：100.00，做题时间：180 分钟)一、ALL TEN questions ar(总题数：10，分数：100.00)1.In relation to the legal system, explain customary law as a source of law. (10 marks)（分数：10.00）_正确答案：( )解析：2.In relation to the law of contract, explain the meaning of an offer and distinguish it from an invitation to

12、do business. (10 marks)（分数：10.00）_正确答案：( )解析：3.In relation to the law of agency, explain the role of the agent and provide examples of agency relationships. (10 marks)（分数：10.00）_正确答案：( )解析：4.In relation to partnership law, explain how partnerships are established. (10 marks)（分数：10.00）_正确答案：( )解析：5.I

13、n relation to the law of professional negligence, analyse the duty of care of company auditors. (10 marks)（分数：10.00）_正确答案：( )解析：6.In the context of close corporation law, explain how a close corporation can be bound in a contract. (10 marks)（分数：10.00）_正确答案：( )解析：7.In relation to employment law, stat

14、e how the courts decide whether someone is self-employed or is an employee. (10 marks)（分数：10.00）_正确答案：( )解析：8.Andrew is a farmer, who has had his tractor repaired by Ben. He had explained to Ben that he needed the engine in perfect working order to harvest his seasonal crops. As a result of Bens poo

15、r workmanship, the tractor broke down a month later. Although Andrew returned the tractor immediately to Ben for repairs, Ben only repaired the tractor a month later. By that time, a portion of Andrews crops to the value of R80,000 (which was still on the fields) was lost. Required: Discuss whether

16、Andrew will be entitled to claim damages from Ben for breach of contract. (10 marks)（分数：10.00）_正确答案：( )解析：9.Cindy entered into a contract with Dennis to sell 5,000 hand-made wooden carvings to Dennis. However, the contractual documentation stated that the contract was made with Denniss company Denni

17、s-the-Menace (Pty) Ltd. Dennis was the only shareholder in this company. Although the carvings have been delivered, they have not been paid for. Dennis-the-Menace (Pty) Ltd has now been liquidated as insolvent. Cindy, however, suspects that Dennis knew that his company would not have the money to pa

18、y for the carvings. Required: Advise Cindy on the possibility of holding Dennis personally liable for the payment of the wooden carvings. (10 marks)（分数：10.00）_正确答案：( )解析：10.Edwin was the managing director of a company that ran a chain of fast food restaurants. In one of the board meetings, one of th

19、e directors informed the board that a certain building on President Street was available at a reasonable price. This building was near a large, fairly new shopping mall, and in all probability would attract a lot of potential customers. The board, however, decided that because of the economic climat

20、e it was not a good time to make such an investment. Three months later Edwin resigned from the board, bought the building and opened his own fast food restaurant. Required: Advise the company whether it would be entitled to acquire the building from Edwin, and also to claim the profits the restaurant may make. (10 marks)（分数：10.00）_正确答案：( )解析：