快速查题-ACCA英国注册会计师试题

Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

Chapter 19

Chapter 20

Chapter 21

Chapter 22

筛选结果

不限题型
不定项选择题
单选题
填空题
材料题
简答题
论述题

共找出30题

Which of the following is correct concerning the market value of a company's shares?

Market value must be greater than nominal value

Market value must be lower than nominal value

Market value equals nominal value

Market value may be equal, greater or lower than nominal value

Which TWO of the following statements regarding preference shares are correct?

(1) A company is compelled to pay dividends on preference shares every financial year

(2) Preference shares do not normally entitle the shareholder to vote in company meetings

(3) Preference shareholders usually have a right to have their capital returned in the event of a liquidation ahead of ordinary shareholders

(4) In the event of a liquidation, preference shareholders have the right to share in any surplus assets ahead of the ordinary shareholders

1 and 2

2 and 3

2 and 4

3 and 4

With regard to share capital, which of the following constitutes a variation of class rights?

Issuing shares of the same class to allottees who are not already members of the class

Returning capital to preference shareholders

Subdividing shares of another class with the incidental effect of increasing the voting strength of that other class

Changing the amount of dividend payable to a class of preference share

Which of the following is true regarding the power of directors to allot shares?

Directors of private companies with one class of share have the power to allot shares unless restricted by the articles

Directors of all private companies have the power to allot shares unless restricted by the articles

Directors of private and public companies with one class of share have the power to allot shares unless restricted by the articles

Directors of all private and public companies have the power to allot shares unless restricted by the articles

Pre-emption rights are granted in which of the following situations?

A company proposes to allot ordinary shares wholly for cash

A company proposes to allot ordinary shares

A company proposes to allot preference shares wholly for cash

A company proposes to allot preference shares

Which of the following statements regarding payment for shares is correct?

Public company shares must always be paid for in cash

At the time of allotment, a public company must receive payment of at least 50% of the nominal value of the shares

A private company may allot shares for inadequate consideration by accepting goods or services at an over-value

A private company must have non-cash consideration independently valued before accepting it as payment for shares

Which TWO of the following are valid uses of a share premium account?

(1) To issue fully paid shares under a bonus issue

(2) To pay issue costs and expenses in respect of a new share issue

(3) To issue fully paid shares under a rights issue

(4) To purchase treasury shares

1 and 2

1 and 4

2 and 3

2 and 4

There are a number of ways in which investors can take an interest in a company and such different interests have different rights attached to them.

Which of the following NORMALLY participate in surplus capital?

Preference shares

Ordinary shares

Debentures secured by a fixed charge

Debentures secured by a floating charge

It is not unusual for some company investments to carry cumulative dividend rights.

Which of the following statements about the declaration of cumulative dividends is correct?

They are not paid until profits reach a certain percentage

They are paid in the form of a bonus issue

They are paid out of capital

They are paid when profits are available for that purpose

Ho subscribed for some partly paid-up shares in Io Ltd. The company has not been successful and Ho has been told that when Io Ltd is liquidated, he will have to pay the amount remaining unpaid on his shares. However, he is not sure to whom such payment should be made.

In limited liability companies, shareholders are liable to which party for any unpaid capital?

Creditors

The directors

The company

The liquidator