2020年ACCAF4考试选择题：有关欺诈交易的相关考题
来源：长理培训发布时间：2020-03-06 21:43:00
【Questions】
16 Which TWO of the following statements about fraudulent trading are correct?
A.It constitutes trading with the intention to defraud creditors
B.Only directors and shadow directors may be liable for fraudulent trading
C.It can result in both a civil and a criminal action
D.It is defined as trading when the person is aware or should have been aware that the company was insolvent and failed to
minimise losses
17 Which TWO of the following statements about a company administration order are true?
A.The administration will end after 12 months or when it has been successful
B.Once an administration order is granted, all of the company’s employees are automatically dismissed
C.The administrator may state that the company cannot be rescued
D.Fixed chargeholders are still able to repossess charged assets during administration
18 Billy bought Ade’s car for £1,000. Billy gave the car to Chloe, his wife. The car had a faulty gearbox and has just broken
down and is irreparable.
A.In relation to privity of contract which of the following statements is true?
B.Billy can sue Ade
C.There is no right to sue hloe can sue Ade
D.Chloe can sue Billy
【Answers】
16 It constitutes trading with the intention to defraud creditors It can result in both a civil and a criminal action
Fraudulent trading is defined as trading with the intention to defraud creditors and can result in both a civil and a criminal
action.
17 The administration will end after 12 months or when it has been successful The administrator may state that the
company cannot be rescued The administration will end either when it has been successful, or after 12 months. An
application can be made to the courts to extend this period if required. The administrator will propose a rescue plan, or
state that the company cannot be rescued. This must be done within eight weeks of appointment.
18 Billy can sue Ade The contract was made between Ade and Billy. In theory Billy can sue Ade because there is privity
between them, but there will be a question as to what loss has been suffered by Billy.
以上几道ACCAF4选择题希望对大家有
帮助，结果正确与否并不重要，毕竟不是正式考试嘛，还是要继续加油啦!!
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