ACCA考试F4公司法与商法（South+Africa）真题2011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 2011 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：10，分数：100.00)1.Explain the impact of human rights law on South African law. (10 marks)（分数：10.00）_2.In relation to the law of agency, distinguish agency from a contract for the benefit of a third party.

2、 (10 marks)（分数：10.00）_3.In relation to the law of contract, explain the meaning and consequence of an acceptance. (10 marks)（分数：10.00）_4.In relation to employment law, discuss dismissal of an employee for misconduct. (10 marks)（分数：10.00）_5.In relation to the law of delict, explain the meaning of a d

3、elict. (10 marks)（分数：10.00）_6.In the context of company law, discuss the common law fiduciary duties owed to a company by a director. (10 marks)（分数：10.00）_In relation to company law, explain and distinguish between: （分数：10.00）(1).(a) shares; and (5 marks) （分数：5.00）_(2).(b) debentures. (5 marks)（分数：5

4、.00）_7.Andrew is the owner of a bakery. There have been a number of burglaries in the vicinity of the bakery and he decided to install a security alarm system. He entered into a contract with Betta Security CC for the installation of the alarm. Andrew was requested to read and fill in a form confirm

5、ing the order. The form contained a clause that Betta Security CC accepts no liability whatsoever for any injury or loss sustained as a consequence of the wrongful installation or operation of any equipment supplied or fitted by it. The installation of the alarm was carried out incorrectly. During t

6、he night the wiring short-circuited, which caused a fire that destroyed the bakery. Betta Security CC admits negligence but refuses to compensate Andrew for the losses sustained, relying on the exclusion clause. Required: Advise Andrew on the validity and consequences of the exclusion clause. (10 ma

7、rks)（分数：10.00）_8.Cathy and Dube are estate agents, who decide to conduct business jointly. They came to the following oral agreement: (a) Cathy will provide R10,000 that is needed to carry on the business. Half of this amount will be refunded to Cathy, together with interest, after a period of two y

8、ears. (b) Dube will be responsible for all the administrative work, and he will not have the authority to enter into any contract without Cathys consent. (c) Cathy will be entitled to the first R25,000 of the annual profit, and all profits thereafter will be divided equally between Cathy and Dube. R

9、equired: Advise Cathy and Dube whether the agreement constitutes a partnership. (10 marks)（分数：10.00）_9.Errol is the only member of Frankfurter CC. Due to the unfavourable economic climate Frankfurter CC has incurred substantial debts. The corporation owes its bank a substantial sum on overdraft. Som

10、e of the creditors are now complaining that Errol failed to disclose the corporations terrible situation when Errol placed further orders with them. The creditors also allege that Frankfurter CCs business has been carried on recklessly. Required: Discuss whether Errol can be held personally liable f

11、or Frankfurter CCs debts. (10 marks)（分数：10.00）_ACCA 考试 F4 公司法与商法（South+Africa）真题 2011 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：10，分数：100.00)1.Explain the impact of human rights law on South African law. (10 marks)（分数：10.00）_正确答案：( )解析：2.In relation to the law of agency, distinguish

12、 agency from a contract for the benefit of a third party. (10 marks)（分数：10.00）_正确答案：( )解析：3.In relation to the law of contract, explain the meaning and consequence of an acceptance. (10 marks)（分数：10.00）_正确答案：( )解析：4.In relation to employment law, discuss dismissal of an employee for misconduct. (10

13、marks)（分数：10.00）_正确答案：( )解析：5.In relation to the law of delict, explain the meaning of a delict. (10 marks)（分数：10.00）_正确答案：( )解析：6.In the context of company law, discuss the common law fiduciary duties owed to a company by a director. (10 marks)（分数：10.00）_正确答案：( )解析：In relation to company law, expla

14、in and distinguish between: （分数：10.00）(1).(a) shares; and (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) debentures. (5 marks)（分数：5.00）_正确答案：( )解析：7.Andrew is the owner of a bakery. There have been a number of burglaries in the vicinity of the bakery and he decided to install a security alarm system. He ent

15、ered into a contract with Betta Security CC for the installation of the alarm. Andrew was requested to read and fill in a form confirming the order. The form contained a clause that Betta Security CC accepts no liability whatsoever for any injury or loss sustained as a consequence of the wrongful in

16、stallation or operation of any equipment supplied or fitted by it. The installation of the alarm was carried out incorrectly. During the night the wiring short-circuited, which caused a fire that destroyed the bakery. Betta Security CC admits negligence but refuses to compensate Andrew for the losse

17、s sustained, relying on the exclusion clause. Required: Advise Andrew on the validity and consequences of the exclusion clause. (10 marks)（分数：10.00）_正确答案：( )解析：8.Cathy and Dube are estate agents, who decide to conduct business jointly. They came to the following oral agreement: (a) Cathy will provid

18、e R10,000 that is needed to carry on the business. Half of this amount will be refunded to Cathy, together with interest, after a period of two years. (b) Dube will be responsible for all the administrative work, and he will not have the authority to enter into any contract without Cathys consent. (

19、c) Cathy will be entitled to the first R25,000 of the annual profit, and all profits thereafter will be divided equally between Cathy and Dube. Required: Advise Cathy and Dube whether the agreement constitutes a partnership. (10 marks)（分数：10.00）_正确答案：( )解析：9.Errol is the only member of Frankfurter C

20、C. Due to the unfavourable economic climate Frankfurter CC has incurred substantial debts. The corporation owes its bank a substantial sum on overdraft. Some of the creditors are now complaining that Errol failed to disclose the corporations terrible situation when Errol placed further orders with them. The creditors also allege that Frankfurter CCs business has been carried on recklessly. Required: Discuss whether Errol can be held personally liable for Frankfurter CCs debts. (10 marks)（分数：10.00）_正确答案：( )解析：