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P7-新东方在线职业题库

Which of the following parties may apply to the court for the compulsory liquidation of a company?

A

The company's auditor if they deem it necessary in the public interest

B

A creditor who is owed more than £750 and who sent the company a written demand for it over three weeks ago and has not had a reply

C

The Registrar of Companies if they have not received copies of the company's last three financial statements.

In which of the following situations will the court order the compulsory liquidation of a company on the just and equitable ground?

A

Where 50% of the members disagree with the actions of the directors

B

When the main object of the company cannot be achieved

C

Where the company has failed to pay its creditors for three months

Which of the following parties has their interest paid last out of a liquidated company's assets?

A

Employees

B

Unsecured creditors

C

Members

In the context of corporate insolvency, which of the following describes the purpose of an administration order?

A

To allow the company to pay its debts before it is liquidated

B

To prevent legal actions being taken against it

C

To attempt to rescue the company as a going concern

Which of the following parties may appoint an administrator without a court order?

A

A floating chargeholder

B

A fixed charge holder

C

An unsecured creditor

Which of the following names is given to the person in charge of the voluntary liquidation of a company?

A

Receiver

B

Chargee

C

Liquidator

D

Administrator

At which point does a members' voluntary liquidation commence?

A

As soon as the members pass the necessary resolution

B

As soon as the Registrar receives a copy of the resolution to liquidate the company

C

As soon as the liquidator is appointed

D

As soon as the directors authorise it after the resolution to liquidate the company is passed

Which TWO of the following resolutions may commence a creditors' voluntary liquidation of a company?

(1) A special resolution of the creditors

(2) A written resolution of the members with a 75% majority

(3) A resolution of the board of directors with a 75% majority

(4) A special resolution of the members

A

1 and 2

B

1 and 4

C

2 and 3

D

2 and 4

Which of the following is the title of the liquidator involved in a compulsory liquidation?

A

National receiver

B

Official liquidator

C

Official receiver

D

National liquidator

In which publication must the notice for a creditors’ voluntary liquidation be published?

A

The Times

B

The Financial Times

C

The Gazette

D

The Telegraph

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