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职上网在线题库 > ACCA英国注册会计师

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34题

 If a company makes an unlawful dividend, who may be involved in making good the distribution? 

A

 The company only 

B

 The directors only 

C

 The shareholders only 

D

 The company, the directors and the shareholders 

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Which type of dividend is paid by the issue of additional shares?

A

Scrip dividends

B

Equity dividends

C

Capital dividends

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Dividends that are paid part of the way through a company's financial year are known by which of the following names?

A

Interim dividends

B

Semi-dividends

C

Dividends paid in specie

D

Preference dividends

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What is the principle of capital maintenance? 

A

 Companies should not make payments out of capital to the detriment of creditors 

B

 Companies should seek to maintain or increase their capital at all times 

C

 Companies should maintain the ratio of their debt and equity capital 

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 Which of the following statements regarding reduction of capital is correct? 

A

 A limited company requires a court order to cancel unissued shares 

B

 A limited company requires a special resolution of its members to cancel unissued shares 

C

 A limited company is permitted without restriction to cancel its unissued shares 

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Which of the following is required to permit a private company to reduce its share capital without application to a court? 

A

 A special resolution only 

B

 A special resolution and a solvency statement from the directors 

C

 Authority in the articles and an ordinary resolution 

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 Which of the following is required to permit a public company to reduce its share capital? 

A

 A special resolution and a solvency statement from the directors 

B

 A special resolution and court approval 

C

 Authority in the articles and a special resolution 

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Which type of dividend is paid by the issue of additional shares? 

A

 Scrip dividends 

B

 Capital dividends 

C

 Equity dividends 

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 At which point before its payment does a dividend become a debt of the company? 

A

 When it is declared by the company in general meeting 

B

 When it is recorded in the financial statements 

C

 When the company's bank receives the instruction to make the payment 

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A dividend becomes a debt of the company when it is declared.

A

 Accumulated realised profits 

B

 Retained earnings 

C

 Capital redemption reserve 

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