2020年ACCAF4考试选择题：有关公司股利分配的相关考题1
来源：长理培训发布时间：2020-03-11 21:10:20
44 Which TWO of the following statements concerning the distribution of a company’s dividends are true?
A.In all cases, the net assets must be no less than the aggregate of its called-up share capital and distributable reserves at
the time of the distribution
B. In all cases, the distribution must come from accumulated realised profits, less accumulated realised losses
C. No distribution may come from the capital redemption reserve
D. Even after a dividend is declared and due for payment, there is no obligation for the company to make the distribution
45 In which of the following situations is it NOT possible for a third party to enforce an obligation?
A.Where there has been an assignment of the benefit of the contract
B.Where the subject matter of the agreement is a gratuitous promise
C.Where the contract expressly confers the right for a third party to gain enforcement rights
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