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快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
F4
筛选结果 共找出30题

 If a company fails to pay preference shareholders their dividend, they can bring a court action to compel the company to pay it.  

A

True 

B

 False 

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 If a company issues new ordinary shares for cash, the general rule is that: 

A

The shares must first be offered to existing members in the case of a public but not a private company. 

B

 The shares must first be offered to existing members whether the company is public or private. 

C

 The shares must first be offered to existing members in the case of a private but not a public company. 

D

 The shares need not be issued to existing members. 

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What is the minimum number of members that a plc must have? 

A

 One 

B

 Two 

C

 Three 

D

 Four 

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A share premium account can be used for bonus issues of shares or issue costs for new share issues. 

A

True

B

False 

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Joan holds 100 shares in Box Ltd. The directors of Box Ltd have announced that she will be granted one share for every five shares that she holds. The shares will be issued fully paid-up.  

What is the name given to such an allotment of shares? 

A

 Rights issue 

B

 Bonus issue 

C

 Capital issue 

D

 Special issue 

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材料全屏

Riz is considering incorporating a public limited company. He is keen to ensure that the company is funded correctly, but not excessively, and is aware that the Companies Act includes a number of rules concerning share capital. 

He has been advised to consider the following terms in connection with share capital and is seeking your advice. 

(1) Issued share capital 

(2) Paid-up share capital

 (3) Called-up share capital 

(4) Authorised share capital 

26

【论述题】

 Identify which concerns the number of shares held by shareholders 

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Identify which concerns the amount of money a company has received for the shares held by shareholders

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State the rules concerning the minimum amount of issued and paid-up share capital of a public company

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材料全屏

 In 20X5 two newspaper companies, Kudos Ltd and Lux Ltd, entered into an agreement in an attempt to safeguard their independent positions. Under the agreement, Kudos Ltd purchased 20% of Lux Ltd's preference shares which carry a preferred dividend of 10%. 

The board of directors of Lux Ltd have recently become disenchanted with their link with Kudos Ltd and want encourage Kudos Ltd to sell its preference share in the company. To do this, the board of Lux Ltd proposes to reduce the dividend on all preference shares to 5%. 

29

【论述题】

 State what is meant by the term class rights 

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 Explain the rules relating to the variation of class rights and whether Kudos Ltd can prevent the reduction of the preference dividend 

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