ACCA/CAT

1. Which TWO of the following are requirements of the postal rule in contract law?

A. The use of postal acceptance must be in the contemplation of both parties

B. The offer must have been made via the post

C. The offeree has stated that the post is the prescribed method of acceptance

D. The letter of acceptance must be correctly addressed

参考答案AD

2. Under the Insolvency Act 1986, which TWO of the following are the possible grounds on which a petition for a compulsory winding up order can be made?

A. A public company has not been issued with a trading certificate within one year of incorporation

B. A director has breached a statutory duty

C. A company has not commenced business within one year of being incorporated

D. A minority shareholder has been unfairly treated

参考答案AC

3. In the event that the shareholders wish to remove a director, what type of resolution is required?

A. Ordinary resolution

B. Written resolution

C. Special resolution

参考答案A

4. Are each of the following attributes of criminal law or civil law?

Criminal lawCivil law

The court may order the defendant to pay damages to the claimant if the claimant wins the case ?

To find the defendant guilty, the standard of proof is beyond reasonable doubt?

参考答案

5. For each of the following, is it a ground on which a compulsory winding up order may be granted?

YesNo

A creditor owed gbp900 serves the company with a written demand and does not receive payment within 21 days.?

A public company has not obtained a

trading certificate within one year of incorporation.?

6. Otis goes on an activity weekend and decides to do a bungee jump. Before taking part in the jump. Otis signs a waiver of liability stating that the organizers of the weekend are not responsible for any injury to Otis. Unfortunately in making the jump Otis breaks his ankle. Which of the following defences could be used by the organizers in any claim by Otis for negligence?

A. Volenti non fit injuria

B. Novus actus interveniens

C. Contributory negligence

D. Res ipsa loquitur

参考答案A

7. For each of the following contractual terms, is it a condition or a warranty that is being described?

ConditionWarranty

Breach of this term entitles the injured party to claim damages but not to treat the contract as discharged. ?

Breach of this term entitles the injured party to treat the contract as discharged and to claim damages.?

参考答案Warranty Condition

8. Are each of the following statement regarding the distribution of dividends true or false?

TrueFalse

Additional depreciation charged on a revalued asset may be treated as a realized profit ?

Private companies(应该是public) may not pay dividends which would reduce net asset value to less than called up share capital plus undistributable reserves ?

参考答案False False

9. A client mentions to his accountant, who was preparing the client’s account, that he has also done some work ‘cash in hand’ This work is not accounted for in the company’s books. Which liability would the accountant avoid by disclosing the tax evasion to the National Crime Agency?

A. Fraudulent trading

B. Market abuse

C. Insider dealing

D. Money laundering

参考答案D

10. Ashraf was employed by Theta Ltd. In the last few weeks Theta Ltd has asked Ashraf to take abnormal risks in the way he works in order to be more efficient. In every situation, Ashraf has refused and relations with the management have deteriorated to such an extent that Ashraf has now resigned. In what manner has Ashraf left his employment?

A. He has been unfairly dismissed

B. He has been constructively dismissed

C. He has been summarily dismissed

D. He has not been dismissed

参考答案B

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2016年9月ACCA考试时间9月5日-9日

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