ACCA/CAT

1. Which TWO of the following are used to distinguish between terms and representation?

A. The timing of the statement

B. The importance that the buyer attached to the statement

C. Whether the buyer had any specialist knowledge

D. Whether the statement was added to a later written agreement

参考答案AB

2. A judge is hearing a case which involves the interpretation of legislation that was enacted before the Human Rights Act 1998(HRA 1998)was passed .There is a previous interpretation of this legislation but that interpretation is now incompatible with the HRA1998.Which action should the judge take?

A. Declare the old legislation invalid

B. Follow the previous interpretation

C. Refer the matter to the Supreme Court

D. Create a new interpretation that is compatible with HRA1998

参考答案D

3. Which of the following in relation to the creditor of an ordinary partnership is true?

A. They can sue one partner and if there is still money outstanding, they can sue the other partners for the remainder

B. They must sue one partner only for the whole debt

C. They must sue all partners for an equal share of the debt

D. They can only sue the partner who entered into the contract on behalf of the partnership

参考答案A

4. What is the liability of the members in a limited liability partnership for the partnership’s debts?

A. All the members are jointly liability to creditors for partnership debts

B. The members’ liability is limited to the amount of capacity they have invested

C. At least one member has unlimited liability to creditors for partnership debts

参考答案B

5. Which of the following is able to convert to a public company?

A. A private company with share capital of ￡50000

B. A company limited by guarantee

C. An unlimited company

参考答案A

6. Which of the following are required procedure in order for a company to commence a member’s voluntary liquidation?

RequiredNot required

A special resolution of company members ?

A declaration of solvency by the company’s directors ?

参考答案

7. Which TWO of the following statements about remedies in contract law are correct?

A. Equitable remedies are only available at the discretion of the court

B. The aim of an injunction is to restore the parties to their exact pre-contractual position(Rescission才是)

C. Rescission is a common law remedy (是equity)

D. Specific performance requires someone to complete their part of the contract

参考答案A

8. For each of the following decision regarding a company auditor, is an ordinary resolution or a special resolution required?

Ordinary resolutionSpecial resolution

The appointment of an auditor by the members of the company in a general meeting.?

The removal of an auditor before the expiry of

their term in office.?

9. In March Pushpa was hired to be a tour guide for five weeks in July. However in May, the tour company contact Pushpa to cancel the agreement. Which statement is NOT correct as to Pushpa’s rights on hearing of the cancellation in May?

A. She must accept the cancellation and claim damages

B. She may treat the contract as valid, complete her side of the bargain and then sue for damages

C. She may treat the contract as discharged and sue for damages immediately

参考答案A

10. Which of the following is NOT an allowable use of the share premium account?

A. To write off the expense of issuing bonus shares

B. To write off the commissions paid on bonus shares issued

C. To write off any discount on bonus shares issued

D. To issue fully paid-up bonus shares

参考答案C

编辑推荐：

2016年9月ACCA考试时间9月5日-9日

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