LW(F4)科目這5道官網(wǎng)題,你能百分百做對嗎?特邀Xuexuan老師給大家做個詳解,請做好筆記,有疑問留言~
  文丨高頓Xuexuan老師
  歡迎大家來到LW微問答版塊,這一部分我們會根據(jù)ACCA官網(wǎng)的題目來解析相關知識點,幫助大家更好地理解和運用重點內(nèi)容。本期給大家?guī)砦宓狸P于Part D公司法的題目,并附帶相關知識點的詳細解析。再送大家一個2019ACCA資料包,可以分享給小伙伴,自提,戳:ACCA資料【新手指南】+內(nèi)部講義+解析音頻
  第一題
  Which Two statements are correct in relation to designated members in limited liability partnerships(LLPs)?
  A.They have limited liability
  B.They are responsible for filling the LLP’s accounts
  C.They must not take part in the day-to day operation of the business
  They are fully liable for partnership debt
  答案:AB 本題考查的是有限責任合伙企業(yè)(LLPs)中members的責任。
  解析:LLPs是擁有獨立法人資格的,所以它具體有兩個部分:1)LLPs中的members以認繳的出資額為限,承擔有限責任。所以A選項是正確答案。2)LLPs自身對其債務承擔無限責任。所以D選項錯誤。
  此外,LLPs的members要對企業(yè)的賬目負責,這個是正確的。因為LLPs里面的每一個合伙人都要參與公司的日常經(jīng)營活動。(這里要注意:LP中承擔有限責任的合伙人是不可以參與企業(yè)日常經(jīng)營活動的)所以B選項正確,C選項錯誤。
  還需要提醒大家本題是多選題,同學們只有全部選對才可以得分。多選題之前的選框是小方塊而不是小圓圈,在做題時,也要加以注意。
  第二題
  Which of the following statements relating to limited liability partnerships is correct?
  A.They must have at least one unlimited member
  B.They are limited to a maximum of 20 members
  C.They must have a minimum of two members
  答案:C 本題考查的是有限責任合伙企業(yè)(LLPs)中members的數(shù)量。
  解析:法律規(guī)定:LLPs中必須要有2個特定的合伙人,他們對企業(yè)的publicity宣傳方面負責。
  第三題
  In the context of the law of agency,an agent will not be liable for a contract in which of the following instances?
  A.Where the agent intends to take the benefit of the contract and does not disclose they are acting as an agent
  B.Where the agent fails to disclose that they are acting as such
  C.Where the agent acts on their own behalf although claiming to be an agent
  答案:B 本題考查的是代理人的責任范圍。
  解析:A選項,代理人沒有說自己是代理人并且他想要從合同中獲取個人好處。針對這種情況,代理人是要承擔責任的。
  B選項,代理人沒有告訴第三方自己是代理人,第三方不知道還有委托人的存在。針對這個情況,第三方可以讓委托人負責。所以代理人可以不承擔責任。
  C選項,代理人說了自己是代理人,但是他是代表自己去訂立合同的。針對這個情況,代理人是要承擔責任的。
  第四題
  Ho subscribed for some partly paid-up shares in lo Ltd.The company has not been successful and Ho has been told that when lo Ltd is liquidated,he will have to pay the amount remaining unpaid on his shares.However,he is not sure to whom such payment should be made.In limited liability companies,shareholders are liable to which party for any unpaid capital?
  A.Creditors
  B.The directors
  C.The company
  D.The liquidator
  答案:C 本題考查的是Ltd中股東的責任。
  解析:如果股東一開始就支付了所有認繳的股票,那么他們不需要再承擔責任。如果股東一開始只支付了其中的一部分,那么剩余的部分需要補足給公司。當公司發(fā)生破產(chǎn)行為時,股東僅需要支付他們曾經(jīng)未支付的股票(待繳出資額outstanding amount)。股東以認繳的出資額為限,承擔有限責任。所以C為正確答案。
  第五題
  Which of the following is indicated by the abbreviation‘Ltd‘at the end of a company’s name?
  A.The shares are freely transferable on the stock exchange
  B.The shares are not transferable
  C.The shares may not be offered to the public
  答案:C 本題考查的是有限責任公司的特點。
  解析:A選項,可以在證券交易所進行交易的只有l(wèi)isted company上市公司,所以A選項不對。B選項,Ltd的股票是可轉(zhuǎn)讓的,比如賣給潛在的機構投資者。所以選項中not的表述是不對的。C選項,Ltd的股票不可以向公眾發(fā)行,它只能向特定的投資者和機構發(fā)行股票,所以這個選項是正確的。