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快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
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 In 20X5 two newspaper companies, Kudos Ltd and Lux Ltd, entered into an agreement in an attempt to safeguard their independent positions. Under the agreement, Kudos Ltd purchased 20% of Lux Ltd's preference shares which carry a preferred dividend of 10%. 

The board of directors of Lux Ltd have recently become disenchanted with their link with Kudos Ltd and want encourage Kudos Ltd to sell its preference share in the company. To do this, the board of Lux Ltd proposes to reduce the dividend on all preference shares to 5%. 

29

【论述题】

 State what is meant by the term class rights 

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 Explain the rules relating to the variation of class rights and whether Kudos Ltd can prevent the reduction of the preference dividend 

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 Which of the following is correct concerning the market value of a company's shares? 

A

 Market value must be greater than nominal value 

B

 Market value must be lower than nominal value 

C

 Market value equals nominal value 

D

 Market value may be equal, greater or lower than nominal value 

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Which TWO of the following statements regarding preference shares are correct?

 (1) A company is compelled to pay dividends on preference shares every financial year  

(2) Preference shares do not normally entitle the shareholder to vote in company meetings 

(3) Preference shareholders usually have a right to have their capital returned in the event of a liquidation ahead of ordinary shareholders 

(4) In the event of a liquidation, preference shareholders have the right to share in any surplus assets ahead of the ordinary shareholders 

A

 1 and 2 

B

 2 and 3 

C

 2 and 4 

D

 3 and 4 

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With regard to share capital, which of the following constitutes a variation of class rights? 

A

 Issuing shares of the same class to allottees who are not already members of the class 

B

 Returning capital to preference shareholders 

C

 Subdividing shares of another class with the incidental effect of increasing the voting strength of that other class 

D

 Changing the amount of dividend payable to a class of preference share 

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Which of the following is true regarding the power of directors to allot shares? 

A

 Directors of private companies with one class of share have the power to allot shares unless restricted by the articles 

B

 Directors of all private companies have the power to allot shares unless restricted by the articles 

C

 Directors of private and public companies with one class of share have the power to allot shares unless restricted by the articles 

D

 Directors of all private and public companies have the power to allot shares unless restricted by the articles 

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What is the minimum number of members that a plc must have? 

A

 One 

B

 Two 

C

 Three 

D

 Four 

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A share premium account can be used for bonus issues of shares or issue costs for new share issues. 

A

True

B

False 

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Which of the following statements correctly describes a rights issue?

A

An offer to debenture holders to purchase shares in the company

B

An offer to existing shareholders to purchase further shares in the company

C

The allotment of additional shares to existing shareholders in proportion to their holdings

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Which of the following statements correctly describes a company's called up share capital?

A

The type, class, number and amount of shares issued and allotted to shareholders

B

The maximum amount of share capital that a company can have in issue

C

The amount the company has required shareholders to pay on existing shares

D

The amount shareholders have paid on existing shares

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