In relation to a debenture, which of the following is not true? A It may be issued at a discount B Interest on it may be paid from capital C It is paid after preference shares D It is freely transferable

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• 1In what circumstance is the Court of Appeal able to create precedents binding on itself? A. Only th

  In what circumstance is the Court of Appeal able to create precedents binding on itself?

  A. Only the Criminal division of the Court of Appeal binds itself.

  B. The Court of Appeal only binds itself when the Master of the Rolls hears the case.

  C. The Court of Appeal never binds itself.

  D. The Court of Appeal always binds itself.

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• 2Which three of the following situations provide him with a general defence to the charge? A. He wou

  Which three of the following situations provide him with a general defence to the charge?

  A. He would have bought the shares anyway.

  B. Other people in his company did the same.

  C. He did not expect that he would make a profit or avoid a loss.

  D. He had reasonable grounds to believe that the information was widely known.

  E. He did not know it was a criminal offence.

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• 3An agency relationship which is made retrospectively is referred to by which of the following terms?

  An agency relationship which is made retrospectively is referred to by which of the following terms?

  A Agency by estoppel

  B Agency by ratification

  C Agency by necessity

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• 4中国公民王某将一套闲置住房出租给李某居住，按照市场价格每月收取租金3500元，假定不考虑其他税费，王某每月租金

  中国公民王某将一套闲置住房出租给李某居住，按照市场价格每月收取租金3500元，假定不考虑其他税费，王某每月租金收入应缴纳个人所得税(　　)元。

  A.350

  B.270

  C.540

  D.700

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• 5某果汁加工厂为增值税一般纳税人，2018年9月，用上月外购的一批免税农产品生产的果汁因管理不善全部毁损，该批果

  某果汁加工厂为增值税一般纳税人，2018年9月，用上月外购的一批免税农产品生产的果汁因管理不善全部毁损，该批果汁账面成本为37700元，已知该批果汁外购比例为60%，外购库存的一批包装物因发生自然灾害全部毁损，账面成本32000元，农产品和包装物的进项税额均已抵扣，该加工厂2018年9月应转出进项税额( )元。

  A.2940.6

  B.3084.55

  C.8380.6

  D.8820.0

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• 6甲服装厂为增值税一般纳税人，2019年9月销售给乙企业300套服装，不含税价格为700元/套。由于乙企业购买数量较多

  甲服装厂为增值税一般纳税人，2019年9月销售给乙企业300套服装，不含税价格为700元/套。由于乙企业购买数量较多，甲服装厂给予乙企业7折的优惠，并按原价开具了增值税专用发票，折扣额在同一张发票的“备注”栏注明。甲服装厂当月的销项税额为( )元。

  A.27300

  B.35700

  C.36890

  D.47600

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• 7Which TWO of the following are methods that a promoter can use to avoid liability on pre-incorporati

  Which TWO of the following are methods that a promoter can use to avoid liability on pre-incorporation contracts?

  (1) Signing the pre-incorporation contract 'on behalf of the company'

  (2) Executing the pre-incorporation contract as a deed

  (3) Buying an 'off-the-shelf' company

  (4) Novating the contract

  A 1 and 2

  B 1 and 3

  C 2 and 3

  D 3 and 4

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• 8Fran and Gram registered a private limited company, Ire Ltd, in January 2009, with each of them beco

  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.

  Required

  (a) State whether criminal or civil action, or both, can be taken in relation to fraudulent trading and wrongful trading

  (b) Explain whether Fran or Gram will be liable for either of the following:

  (i) Fraudulent trading under s213 Insolvency Act 1986

  (ii) Wrongful trading under s214 Insolvency Act 1986

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• 9某公司拟购置一处房产，付款条件：从第7年开始，每年初支付10万元，连续支付10次，共100万元。假设该公司的资本成本率

  某公司拟购置一处房产，付款条件：从第7年开始，每年初支付10万元，连续支付10次，共100万元。假设该公司的资本成本率为10%，则相当于该公司现在一次付款的金额为( )万元。

  A.10×[(P/A，10%，15)-(P/A，10%，5)]

  B.10×(P/A，10%，10)×(P/F，10%，5)

  C.10×[(P/A，10%，16)-(P/A，10%，6)]

  D.10×[(P/A，10%，15)-(P/A，10%，6)]

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• 10下列属于酌量性固定成本的有( )。 A.新产品研究开发费用 B.广告宣传费用 C.直接材料和直接人工 D.职工

  下列属于酌量性固定成本的有( )。

  A.新产品研究开发费用

  B.广告宣传费用

  C.直接材料和直接人工

  D.职工培训费

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