ACCA/CAT

1 Which of the following is an English court NORMALLY bound to follow?

A、 An obiter statement of a higher court

B、 A ratio of a lower court

C、 A ratio of a court at the same level

D、 An obiter statement of the Supreme Court

2 Which of the following courts hear appeals from the magistrates’ court?

(1) County court

(2) Crown Court

(3) High Court

A、 (1) and (2) only

B、(2) and (3) only

C、 (1) and (3) only

D、 (1), (2) and (3)

3 Which of the following is NOT an automatic consequence of a compulsory winding up order against a public limited company?

A、 Transfers of shareholdings are suspended

B、 Liquidation is deemed to start on the date of the issuing of the order

C、 Directors cease to exercise any management power

D、 Employees are immediately dismissed

4 Which TWO of the following apply to shares of companies whose names end in ‘Ltd’?

(1) They may not be issued to non-members

(2) They may not be offered to the public

(3) They may not be transferred

(4) They may not be traded on the stock exchange

A、 (1) and (2)

B、 (2) and (3)

C、 (1) and (4)

D、 (2) and (4)

5 Which of the following statements regarding the age limits for serving as a director in a public limited company is true?

A、 Minimum age 16 years and no maximum age

B、 Minimum age 21 years and no maximum age

C、 Minimum age 21 years and maximum age 75 years

D、 Minimum age 16 years and maximum age 75 years

6 Which TWO of the following are private law actions?

(1) Those between individuals

(2) Those between business organisations

(3) Those between individuals and the state

A、 (1) and (2)

B、 (1) and (3)

C、 (2) and (3)

7 In which procedure does a liquidation committee operate?

(1) Compulsory liquidation

(2) A members’ voluntary liquidation

(3) A creditors’ voluntary liquidation

(4) Administration

A、 (1) and (2)

B、 (2) and (4)

C、 (1) and (3)

D、 (3) and (4)

8 The category of treasury shares comes into existence under which of the following circumstances?

A、 They are issued as such by a private company

B、 They are issued as such by a public company

C、 They are purchased as such by the exchequer

D、 They are purchased as such by a private or public company

9 Which of the following is NOT a source of English law?

A、 Custom

B、 Equity

C、 Public law

10 Which of the following are owed a duty of care by auditors when preparing a company’s audit report?

A、 A potential investor with no current holding

B、 An existing shareholder looking to increase their holding

C、 A company looking to make a takeover bid for the company

D、 The company and the existing shareholders in the company as a body

1 、C

2 、B

3 、B

4 、D

5 、A

6、 A

7 、C

8 、D

9 、C

10 、D

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2016年9月ACCA考试时间9月5日-9日

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