知识百科 题库
首页
会计考试
金融类
经济师
教师考试
人力行政
考研
新东方在线题库 > ACCA英国注册会计师

快速查题-ACCA英国注册会计师试题

考试类型：
考试分类：
ACCA英国注册会计师
F4
筛选结果 共找出38题

 Liquidation means that a company must be ___________ and its affairs wound up. 

查看答案及解析

 A declaration of solvency is required to commence which of the following? 

A

 A members' voluntary liquidation 

B

 A creditors' voluntary liquidation 

C

 A compulsory liquidation 

D

 An administration 

查看答案及解析

Where a compulsory liquidation order has been granted, which of the following is true? 

A

 An insolvency practitioner is appointed as liquidator 

B

 All employees are automatically dismissed 

C

 Any legal proceedings against the company that are in progress at the time of the liquidation order are allowed to continue 

D

 The company's directors continue to run the company whilst the liquidation process is on-going 

查看答案及解析

 An administrator of a company has a number of powers that may or may not require the permission of the court to exercise.  

Which of the following is a power that usually requires court approval to exercise? 

A

 Appoint a director 

B

 Call a meeting of members 

C

 Make a payment to a preferential creditor 

D

 Make a payment to an unsecured creditor 

查看答案及解析

Name three common effects of liquidations. 

查看答案及解析

 What are the two most important grounds for compulsory liquidation? 

查看答案及解析

 Name two advantages of administration. 

查看答案及解析
材料全屏

Jinx Ltd was formed by two brothers, Son and Lon, who are the company's only shareholders and directors. The company was very successful and has made good profits in every year of trading. However, recently the two brothers have fallen out over some matters in their personal lives and they are no longer talking to each other. This argument, and the resulting lack of trust between Son and Lon, has made running the company almost impossible and business is suffering a consequence.  

Son would like to have the company liquidated and is seeking advice. 

28

【论述题】

State the party that instigates a members' voluntary liquidation and a creditors' voluntary liquidation

查看答案及解析

 Explain whether Son has grounds to have a court issue an order for the compulsory liquidation of Jinx Ltd 

查看答案及解析
材料全屏

Aspin is the Finance Director of Getz Ltd. The company has recently gone through a severe downturn in its business and has failed to pay some of its creditors. Six weeks ago, one of the company's creditors, Aero Ltd, made a written demand for the payment of £900. Aspin believes that Getz Ltd may be the subject of a compulsory liquidation order and seeks advice, he is particularly concerned about the effect of a compulsory liquidation on the following matters: 

(1) The sale of a company office building that is currently being advertised 

(2) A threatened legal action by one of Getz Ltd's suppliers against the company

 (3) The company's employees 

(4) A number of floating charges that are secured against company inventory 

30

【论述题】

 State whether Aero Ltd has grounds for the compulsory liquidation of Getz Ltd 

查看答案及解析
1 2 3 4

© 2024-2024 koolearn.com 版权所有    全国客服专线：400-676-2300

京ICP备2024050960号-2

新东方教育科技集团旗下成员公司