2020年ACCAF4考试选择题:有关书面决议的相关考题
来源:长理培训发布时间:2020-03-06 21:38:34
【Questions】
34 Which of the following is an offer?
A.An invitation to tender
B.A tender
C.A display of goods in a shop window
36 Which of the following can be achieved by a private limited company passing a written resolution?
A.The removal of an auditor
B.The removal of a director
C.The appointment of a director
37 In relation to a company paying a dividend, which of the following statements is correct?
A.Any unlawful dividend may be reclaimed from the shareholders or the directors
B.All dividends to preference shareholders must be paid irrespective of company profits
C.A dividend may be partially funded from the share premium account
D.The dividend may be increased by the members if they object to the directors’ recommendation
【Answers】
34 A tender An offer is a promise to be bound on particular terms.
A tender would amount to such a promise which is capable of acceptance. A tender document sets out the terms on which
the offeror is willing to carry out the work.
36 The appointment of a director There are only two reasons which cannot be passed as written resolutions: those
proposed to remove a director and those proposed to remove an auditor.
37 Any unlawful dividend may be reclaimed from the shareholders or the directors
The directors or shareholders may be liable for the amount of any unlawful dividence.
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