ACCA F4考试真题.docx
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ACCA F4考试真题.docx
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ACCAF4考试真题
FundamentalsLevel–SkillsModule
Corporateand
BusinessLaw
(English)
Monday8December2014
Timeallowed:
2hours
Thispaperisdividedintotwosections:
SectionA–ALL45questionsarecompulsoryandMUSTbe
attempted
SectionB–ALLFIVEquestionsarecompulsoryandMUSTbe
attempted
DoNOTopenthispaperuntilinstructedbythesupervisor.
YoumustNOTwriteinyouranswerbookletuntilinstructedbythe
supervisor.
Thisquestionpapermustnotberemovedfromtheexaminationhall.
TheAssociationofCharteredCertifiedAccountants
SectionA–ALL45questionsarecompulsoryandMUSTbeattempted
PleaseusethespaceprovidedontheinsidecoveroftheCandidateAnswerBooklettoindicateyourchosenanswerto
eachmultiplechoicequestion.
1
2
3
Whichofthefollowinginvolvesanofferwhichmayonlybeacceptedbyperforminganaction?
A
B
C
Acollateralcontract
Aunilateralcontract
Abilateralcontract
(1mark)
Anagencyrelationshipwhichismaderetrospectivelyisreferredtobywhichofthefollowingterms?
A
B
C
Agencybyestoppel
Agencybyratification
Agencybynecessity
(1mark)
Incontractlaw,the‘marketrule’arisesinrelationtowhichofthefollowing?
A
B
C
D
Offer
Consideration
Remoteness
Mitigation
(2marks)
4
Inrelationtoadebenture,whichofthefollowingisNOTtrue?
A
B
C
D
Itmaybeissuedatadiscount
Interestonitmaybepaidfromcapital
Itispaidafterpreferenceshares
Itisfreelytransferable
(2marks)
5
TanwritestoYunstatingthathewillsellhiscartohimfor£10,000.Atthesametime,YunwritestoTanstatingthat
hewillbuyhiscarfor£10,000.
Whichofthefollowingstatementsappliestothissituation?
A
B
C
Thereisabindingagreementduetothepostalrule
Thereisacollateralcontract
Thereisneitheranagreementnoracontract
(1mark)
2
6
Whichofthefollowingstatementsaboutcontractsofemploymentistrue?
A
B
C
Theycanbemadeeitherorallyorinwriting
Theymustbemadeinwriting
Theymustbeevidencedinwriting
(1mark)
7
Wheredirectorsmakeafalsestatementofsolvencypriortoamembers’voluntaryliquidation,whichofthe
followinghavetheycommittedundertherelevantlegislation?
A
B
C
D
Abreachofcriminallawwithcriminalpenalties
Abreachofcivillawwithcriminalpenalties
Abreachofcivillawwithcivilliability
Abreachofbothcivilandcriminallawwithliabilitiesunderboth
(2marks)
8
Whichofthefollowingistheconsequencewhenapatientsignsamedicalconsentformbeforeanoperation?
A
B
C
Thepatientgivesupanyrightofactionforanyinjurysuffered
Anyactionforanyinjurysufferedduringtheoperationislimitedtonegligence
Thelevelofanypotentialpaymentforanyinjurysufferedisreduced
(1mark)
9
Whereacontractstatesthesumtobepaidintheeventofabreachofcontract,thestatedsumisknownaswhich
ofthefollowing?
A
B
C
D
Unliquidateddamages
Liquidateddamages
Specificdamages
Nominaldamages
(2marks)
10Whichofthefollowingappliestotheconceptofenlightenedshareholdervalue?
A
B
C
Itisthepricesharescanbeexpectedtoraiseiftheyweretobesold
Itistheyardstickforassessingtheperformanceofdirectors’duties
Itisthestandardofbehaviourexpectedofshareholdersingeneralmeetings
(1mark)
11Whichofthefollowinginvolvesasummarydismissalinrelationtoacontractofemployment?
A
B
C
Bothpartiesagreetoendthecontractimmediatelywithoutnotice
Theemployeebreaksthecontractwithoutnotice
Theemployerterminatesthecontractwithoutnotice
(1mark)
3
[P.T.O.
12Whatqualificationisthecompanysecretaryofaprivatelimitedcompanyrequiredtohave?
A
B
C
Anappropriatelegalqualification
AnappropriateprofessionalqualificationsuchasACCA
Noqualification
(1mark)
13Statutoryredundancypaymentiscalculatedonthebasisofwhichofthefollowing?
A
B
C
Lengthofserviceandpayonly
Ageandlengthofserviceonly
Age,lengthofserviceandpay
(1mark)
14Inrelationtowrongfultrading,thestandardagainstwhichtheconductofdirectorswillbeassessediswhichof
thefollowing?
A
B
C
D
Purelysubjective,dependingontheactualskillofthedirector
Purelyobjective,dependingonwhatisexpectedofadirectorinthatposition
Amixtureofsubjectiveandobjectivebutonlytoincreasepotentialliability
Amixtureofsubjectiveandobjectivebutonlytoreducepotentialliability
(2marks)
15Whichofthefollowingstatementsasregardsanacceptanceofanoffer‘subjecttocontract’istrue?
A
B
C
Itbindstheofferor
Itbindsneitherparty
Itbindsbothparties
(1mark)
16Suhadjustpassedherdrivingtestwhenshenegligentlydroveintoapedestrian.
WhatstandardofcarewillSubejudgedby?
A
B
C
Theobjectivestandardofanewlyqualifieddriver,lackofexperiencewillbetakenintoaccount
Theobjectivestandardofacompetentdriver,lackofexperiencewillnotbetakenintoaccount
Thesubjectivestandardofactualability
(1mark)
17WhichofthefollowingareordinarypartnershipsUNABLEtocreateinrelationtotheirproperty?
A
B
C
Mortgages
Fixedcharges
Floatingcharges
(1mark)
4
18WhichofthefollowingcourtsdealwithcivillawmattersONLY?
A
B
C
TheCrownCourt
Themagistrates’court
Thecountycourt
(1mark)
19Jopromisestopayarewardforthereturnofherlostphone.MiafindsthephoneandreturnsittoJo.
WhichofthefollowingtypesofconsiderationhasMiaprovided?
A
B
C
Executedconsideration
Executoryconsideration
Pastconsideration
(1mark)
(2marks)
(2marks)
20Whichofthefollowingrequirescourtapprovalbeforetheappointmentofanadministrator?
A
B
C
D
Creditors
Holdersoffloatingcharges
Thedirectorsofthecompany
Thecompanyitself
21WhichofthefollowingisanEnglishcourtNORMALLYboundtofollow?
A
B
C
D
Anobiterstatementofahighercourt
Aratioofalowercourt
Aratioofacourtatthesamelevel
AnobiterstatementoftheSupremeCourt
22Whichofthefollowingcourtshearappealsfromthemagistrates’court?
(1)Countycourt
(2)CrownCourt
(3)HighCourt
A
B
C
D
(1)and
(2)only
(2)and(3)only
(1)and(3)only
(1),
(2)and(3)
(2marks)
5
[P.T.O.
23WhichofthefollowingisNOTanautomaticconsequenceofacompulsorywindinguporderagainstapublic
limitedcompany?
A
B
C
D
Transfersofshareholdingsaresuspended
Liquidationisdeemedtostartonthedateoftheissuingoftheorder
Directorsceasetoexerciseanymanagementpower
Employeesareimmediatelydismissed
(2marks)
24WhichTWOofthefollowingapplytosharesofcompanieswhosenamesendin‘Ltd’?
(1)Theymaynotbeissuedtonon-members
(2)Theymaynotbeofferedtothepublic
(3)Theymaynotbetransferred
(4)Theymaynotbetradedonthestockexchange
A
B
C
D
(1)and
(2)
(2)and(3)
(1)and(4)
(2)and(4)
(2marks)
25Whichofthefollowingstatementsregardingtheagelimitsforservingasadirectorinapubliclimitedcompany
istrue?
A
B
C
D
Minimumage16yearsandnomaximumage
Minimumage21yearsandnomaximumage
Minimumage21yearsandmaximumage75years
Minimumage16yearsandmaximumage75years
(2marks)
26WhichTWOofthefollowingareprivatelawactions?
(1)Thosebetweenindividuals
(2)Thosebetweenbusinessorganisations
(3)Thosebetweenindividualsandthestate
A
B
C
(1)and
(2)
(1)and(3)
(2)and(3)
(1mark)
6
27Inwhichproceduredoesaliquidationcommitteeoperate?
(1)Compulsoryliquidation
(2)Amembers’voluntaryliquidation
(3)Acreditors’voluntaryliquidation
(4)Administration
A
B
C
D
(1)and
(2)
(2)and(4)
(1)and(3)
(3)and(4)
(2marks)
28Thecategoryoftreasurysharescomesintoexistenceunderwhichofthefollowingcircumstances?
A
B
C
D
Theyareissuedassuchbyaprivatecompany
Theyareissuedassuchbyapubliccompany
Theyarepurchasedassuchbytheexchequer
Theyarepurchasedassuchbyaprivateorpubliccompany
(2marks)
29WhichofthefollowingisNOTasourceofEnglishlaw?
A
B
C
Custom
Equity
Publiclaw
(1mark)
30Whichofthefollowingareowedadutyofcarebyauditorswhenpreparingacompany’sauditreport?
A
B
C
D
Apotentialinvestorwithnocurrentholding
Anexistingshareholderlookingtoincreasetheirholding
Acompanylookingtomakeatakeoverbidforthecompany
Thecompanyandtheexistingshareholdersinthecompanyasabody
(2marks)
31Inapotentialredundancysituation,anemployeemaylosetherighttopaymentiftheyrejectanofferofalternative
employmentwithinthebusiness.
Whichofthefollowingwillallowtheemployeetorejecttheemploymentofferedandclaimredundancy?
A
B
C
Thealternativewassuitablebuttheemployeereasonablyfeltthatitwasnotofthesamestatus
Thealternativewassuitablebuttheemployeerefusedtoconsiderit
Thealternativewassuitablebuttheemployee’sgroundsforrefusingtoacceptitwereunreasonable
(1mark)
7
[P.T.O.
32WhichTWOofthefollowingarereasonsfordismissalwhichmustbejustifiedasFAIR?
(1)Capabilityorqualificationsoftheemployee
(2)Legalprohibitionsrelatingtotheemployee
(3)Refusaloftheemployeetojoinatradeunion
(4)Takingpartinunofficialindustrialaction
A
B
C
D
(1)and
(2)
(1)and(3)
(2)and(3)
(2)and(4)
(2marks)
33Whattypeofcontractdoesanemployeehave?
A
B
C
D
Acontractforservice
Acontractofservice
Acontractforservices
Acontractofservices
(2marks)
34Whichofthefollowingdescribesapre-con
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