備考是一條艱辛而又漫長的旅程，只有掌握了學(xué)習(xí)方法，才能輕松應(yīng)對。為了幫助大家更好的備考，下面幫考網(wǎng)給大家分享一些ACCA考試F4考試試題，備考的小伙伴趕緊來練練手吧。

1.The role ofwhich of the following parties is to form a company?

A Subscriber

B Member

C Director

D Promoter

答案：D

2.Which of thefollowing is true regarding a register of directors?

A The register must include shadowdirectors

B The register must be made available forinspection by company members fｏｒa fee

C The register must include a serviceaddress fｏｒeach director

答案：C

A register of directors must include aservice address fｏｒeach director. It does not include a list of shadowdirectors. It should be available fｏｒmembers to inspect fｏｒfree.

3.Which TWO ofthe following are methods that a promoter can use to avoid liability onpre-incorporation contracts?

(1) Signing the pre-incorporation contract/\\'on behalf of the company/\\'

(2) Executing the pre-incorporationcontract as a deed

(3) Buying an /\\'off-the-shelf/\\' company

(4) Novating the contract

A 1 ａｎｄ 2

B 1 ａｎｄ 3

C 2 ａｎｄ 3

D 3 ａｎｄ 4

答案：D

Buying an /\\'off-the-shelf/\\' company andnovating the contract are two ways that a promoter can avoid liability on apre-incorporation contract. The other options will not prevent the promoterfrom being liable.

4.Which of thefollowing statements concerning promoters is correct?

A An accountant who acts in a professionalcapacity in the formation of a company is a promoter

B A promoter may not make a profit as aresult of their position

C A promoter that acts as an agent forothers must not put themselves into a position where their own interests clashwith that of the company they are forming

D A promoter may not own shares in thecompany that they are forming

答案：C

Where a promoter acts as an agent forothers, they must not put themselves into a position where their own interestsclash with those of the company. Accountants acting in a professional capacityare not promoters.

A promoter may make a legitimate profit asa result of their position. There is nothing to stop a promoter from owningshares in the company that they form.

5.In the contextof the English legal system,which of the following courts ONLY has civiljurisdiction?

A Magistrates’ Court

B County Court

C High Court

答案：B

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