筛选结果 共找出30

Pre-emption rights are granted in which of the following situations? 

A

 A company proposes to allot ordinary shares wholly for cash 

B

 A company proposes to allot ordinary shares 

C

 A company proposes to allot preference shares wholly for cash 

D

 A company proposes to allot preference shares 

Which of the following statements regarding payment for shares is correct? 

A

 Public company shares must always be paid for in cash 

B

 At the time of allotment, a public company must receive payment of at least 50% of the nominal value of the shares 

C

 A private company may allot shares for inadequate consideration by accepting goods or services at an over-value 

D

 A private company must have non-cash consideration independently valued before accepting it as payment for shares 

Which TWO of the following are valid uses of a share premium account? 

(1) To issue fully paid shares under a bonus issue  

(2) To pay issue costs and expenses in respect of a new share issue 

 (3) To issue fully paid shares under a rights issue 

 (4) To purchase treasury shares 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 2 and 4 

 There are a number of ways in which investors can take an interest in a company and such different interests have different rights attached to them.

 Which of the following NORMALLY participate in surplus capital? 

A

 Preference shares 

B

 Ordinary shares 

C

 Debentures secured by a fixed charge 

D

 Debentures secured by a floating charge 

It is not unusual for some company investments to carry cumulative dividend rights. 

Which of the following statements about the declaration of cumulative dividends is correct? 

A

 They are not paid until profits reach a certain percentage 

B

 They are paid in the form of a bonus issue 

C

 They are paid out of capital 

D

 They are paid when profits are available for that purpose 

 Ho subscribed for some partly paid-up shares in Io Ltd. The company has not been successful and Ho has been told that when Io 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 

Joan holds 100 shares in Box Ltd. The directors of Box Ltd have announced that she will be granted one share for every five shares that she holds. The shares will be issued fully paid-up.  

What is the name given to such an allotment of shares? 

A

 Rights issue 

B

 Bonus issue 

C

 Capital issue 

D

 Special issue 

材料全屏
26

【论述题】

 Identify which concerns the number of shares held by shareholders 

Identify which concerns the amount of money a company has received for the shares held by shareholders

State the rules concerning the minimum amount of issued and paid-up share capital of a public company