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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38题

 A members' voluntary winding up is where the members decide to dissolve a healthy company. 

A

True 

B

False 

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There are various grounds for the compulsory winding-up of a company. In which of the following situations will a court order the winding-up of a company on the 'just and equitable' ground?

A

Where 50% of the members disagree with the actions of the directors

B

Where the company has failed to pay its creditors for three months

C

When the main object of the company cannot be achieved

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What is the name given to the person in charge of a voluntary winding-up of a company?

A

Administrator

B

Reciever

C

Chargee

D

Liquidator

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Which of the following parties applies for a company to be liquidated in a creditors' voluntary liquidation? 

A

 The creditors 

B

The members 

C

 The directors 

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 What are the two most important grounds for compulsory liquidation? 

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 Name two advantages of administration. 

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材料全屏

Jinx Ltd was formed by two brothers, Son and Lon, who are the company's only shareholders and directors. The company was very successful and has made good profits in every year of trading. However, recently the two brothers have fallen out over some matters in their personal lives and they are no longer talking to each other. This argument, and the resulting lack of trust between Son and Lon, has made running the company almost impossible and business is suffering a consequence.  

Son would like to have the company liquidated and is seeking advice. 

28

【论述题】

State the party that instigates a members' voluntary liquidation and a creditors' voluntary liquidation

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 Explain whether Son has grounds to have a court issue an order for the compulsory liquidation of Jinx Ltd 

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材料全屏

Aspin is the Finance Director of Getz Ltd. The company has recently gone through a severe downturn in its business and has failed to pay some of its creditors. Six weeks ago, one of the company's creditors, Aero Ltd, made a written demand for the payment of £900. Aspin believes that Getz Ltd may be the subject of a compulsory liquidation order and seeks advice, he is particularly concerned about the effect of a compulsory liquidation on the following matters: 

(1) The sale of a company office building that is currently being advertised 

(2) A threatened legal action by one of Getz Ltd's suppliers against the company

 (3) The company's employees 

(4) A number of floating charges that are secured against company inventory 

30

【论述题】

 State whether Aero Ltd has grounds for the compulsory liquidation of Getz Ltd 

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 Explain the procedure Lazy Days Ltd should follow when appointing an administrator 

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