ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P15-新东方在线职业题库

A public health clinic is the subject of a scheme to measure its efficiency and effectiveness. Among a number of factors, the 'quality of care provided' has been included as an aspect of the clinic's service to be measured. Three features of 'quality of care provided' have been listed.

(1) Clinic's adherence to appointment times

(2) Patients' ability to contact the clinic and make appointments without difficulty

(3) The provision of a comprehensive patient health monitoring programme

Required

(i) Suggest a set of quantitative measures which can be used to identify the effective level of achievement of each of the features listed.

(ii) Indicate how these measures could be combined into a single 'quality of care' measure.

In which of the following circumstances will a director be personally liable for the debts of the company?

A

Where the company's Articles of Association state that they are liable

B

Where a creditor has told them they are liable

C

Where they have breached their fiduciary duties

Which of the following types of director is not validly appointed but is held out by the company to be a director?

A

De jure director

B

De facto director

C

Shadow director

D

Alternate director

Which of the following is a characteristic of a non-executive director?

A

They are individuals that are held out by the company to be directors

B

They are not involved in the day-to-day running of the company

C

They are individuals whose instructions concerning running the company are followed

D

They are not subject to the statutory duties of directors

Which TWO of the following are grounds that must be fulfilled in order for a court to be required to disqualify a director?

(1) Conviction of an indictable offence in connection with the management of a company

(2) Insolvency of a company that they are a director of

(3) Conduct making them unfit to be concerned in the management of a company

(4) Persistently failing to meet provisions of company legislation

A

1 and 2

B

1 and 4

C

2 and 3

D

3 and 4

Which of the following resolutions is required to remove a director from office?

A

Ordinary resolution

B

Ordinary resolution with special notice

C

Special resolution

D

Special resolution with special notice

Which of the following describes the correct way that directors should use their powers?

A

For any reason necessary to maximise profit

B

To achieve the goals of the business

C

For a proper purpose that is honestly believed to be in the best interests of the company

D

For any legal purpose

Which of the following statements concerning a director that has acted outside their authority is correct?

A

The company many not subsequently ratify their actions

B

The members may ratify their actions but an ordinary resolution is required

C

The members may ratify their actions but a special resolution is required

D

The board of directors can ratify their actions on behalf of the members

Which of the following statutory duties is a director meeting when they consider the long-term consequences of a decision on their employees?

A

Act within powers

B

Exercise independent judgement

C

Avoid conflicts of interest

D

Promote the success of the company

Which TWO of the following describe the level of knowledge, skill and experience required by a director in order to meet their statutory duty to exercise reasonable, skill, care and diligence?

(1) The knowledge, skill and experience that the director actually has

(2) The knowledge, skill and experience expected of the director by the board of directors

(3) The knowledge, skill and experience that is reasonably expected of a person carrying out the functions of the director

(4) The knowledge, skill and experience that the members of the company believe the director to actually have

A

1 and 3

B

1 and 4

C

2 and 3

D

2 and 4

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