快速查题-ACCA英国注册会计师试题

 Fran and Gram registered a private limited company, Ire Ltd, in January 2009, with each of them becoming a director of the company. 

Although the company did manage to make a small profit in its first year of trading, it was never a great success and in its second year of trading it made a loss of £10,000. 

At that time Fran said he thought the company should cease trading and be liquidated. Gram, however, was insistent that the company would be profitable in the long term so they agreed to carry on the business, with Fran taking less of a part in the day-to-day management of the company, although retaining his position as a company director.

 In the course of the next three years Gram falsified Ire Ltd's accounts to disguise the fact that the company had continued to suffer losses, until it became obvious that he could no longer hide the company's debts and that it would have to go into insolvent liquidation, with debts of £100,000.