题目

 A fixed charge: 

A

Cannot be an informal mortgage 

B

 Can be a legal mortgage 

C

Can only attach to land, shares or book debts 

D

 Cannot attach to land 

Chapter16Loancapital

A mortgage is an example of a fixed charge. It can extend to, for instance, plant and machinery as well as land.

多做几道

 Which of the following statements concerning wrongful trading is correct? 

A

 Wrongful trading is a criminal offence 

B

 Selling company shares in the knowledge that the share price is about to fall is wrongful trading 

C

 A case of wrongful trading is brought by a company's administrator 

D

 Intent to defraud is required to prove a case of wrongful trading 

Which TWO of the following are offences connected with the insolvency of a company?

 (1) Wrongful trading

  (2) Market abuse 

 (3) Making a false declaration of solvency 

 (4) Bribery 

A

 1 and 3 

B

 1 and 4 

C

 2 and 3 

D

 2 and 4 

 Money laundering involves a number of phases in the overall procedure. 

Which TWO of the following are recognised phases in money laundering?

 (1) Relocation 

(2) Layering 

(3) Integration 

(4) Distribution 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 3 and 4 

The term insider dealing relates to a number of potential criminal offences. 

Which TWO of the following are crimes in relation to insider dealing? 

(1) Encouraging someone to engage in insider dealing 

(2) Failing to report insider dealing 

(3) Concealing insider dealing 

(4) Passing on inside information 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 2 and 4 

 LT is an accountant who works for Tapa Ltd, a company owned by SP. LT has devised a scheme where Tapa Ltd can illegally disguise certain revenues so that the company's tax charge is reduced. Any tax that the scheme saves is paid to SP as a dividend.  

Which TWO offences has LT committed? 

(1) Tipping off 

 (2) Failure to prevent  

(3) Laundering 

 (4) Failure to report 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 3 and 4 

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