快速查题-ACCA英国注册会计师试题

The rules of capital maintenance exist to primarily protect which of the following parties? 

Which of the following is NOT a valid method that a company may use to reduce its share capital according to the Companies Act 2006? 

Which TWO of the following are true concerning the issuing of a solvency statement by private companies in connection with a reduction of the company's share capital? 

(1) A solvency statement must be made 15 days in advance of the meeting where the special resolution concerning the reduction will be voted on  

(2) Only the Chairman and Finance Director of the company must be named on the statement. 

(3) The statement must declare that there are no grounds to suspect the company will be unable to pay its debts for the next six months

 (4) It is an offence to make a solvency statement without reasonable grounds for the opinion expressed in it 

 Which of the following statements concerning public companies reducing their share capital is correct? 

 What is the name given to dividends that are paid part of the way through a company's financial year? 

 In relation to the payment of dividends, which of the following will be included in the profit available for distribution in a company's current financial year? 

Which of the following statements is true concerning the payment of dividends by a public company? 

Which TWO of the following statements concerning liability for the payment of unlawful dividends is correct? 

(1) Directors are liable if they declare a dividend that they know to be paid out of capital  

(2) Members who did not know the payment was unlawful are not liable 

 (3) Directors face criminal liability if they declare unlawful dividends 

(4) Directors who honestly rely on proper accounts when deciding whether to pay a dividend are still liable if it turns out to be unlawful 

Give four examples of undistributable reserves.