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各位小伙伴大家好!想要報(bào)考ACCA考試的小伙伴請(qǐng)注意啦,幫考網(wǎng)為大家?guī)?lái)了考試練習(xí)題供大家練習(xí),幫助大家熟悉題型和鞏固知識(shí)。
1. Which TWO of the following are requirements of the postal rule in contract law?
A. The use of postal acceptance must be in the contemplation of both parties
B. The offer must have been made via the post
C. The offeree has stated that the post is the prescribed method of acceptance
D. The letter of acceptance must be correctly addressed
參考答案AD
2. Under the Insolvency Act 1986, which TWO of the following are the possible grounds on which a petition for a compulsory winding up order can be made?
A. A public company has not been issued with a trading certificate within one year of incorporation
B. A director has breached a statutory duty
C. A company has not commenced business within one year of being incorporated
D. A minority shareholder has been unfairly treated
參考答案AC
3. In the event that the shareholders wish to remove a director, what type of resolution is required?
A. Ordinary resolution
B. Written resolution
C. Special resolution
參考答案A
4. Are each of the following attributes of criminal law or civil law?
Criminal lawCivil law
The court may order the defendant to pay damages to the claimant if the claimant wins the case ?
To find the defendant guilty, the standard of proof is beyond reasonable doubt?
參考答案
5. For each of the following, is it a ground on which a compulsory winding up order may be granted?
YesNo
A creditor owed gbp900 serves the company with a written demand and does not receive payment within 21 days.?
A public company has not obtained a
trading certificate within one year of incorporation.?
6. Otis goes on an activity weekend and decides to do a bungee jump. Before taking part in the jump. Otis signs a waiver of liability stating that the organizers of the weekend are not responsible for any injury to Otis. Unfortunately in making the jump Otis breaks his ankle. Which of the following defences could be used by the organizers in any claim by Otis for negligence?
A. Volenti non fit injuria
B. Novus actus interveniens
C. Contributory negligence
D. Res ipsa loquitur
參考答案A
7. For each of the following contractual terms, is it a condition or a warranty that is being described?
ConditionWarranty
Breach of this term entitles the injured party to claim damages but not to treat the contract as discharged. ?
Breach of this term entitles the injured party to treat the contract as discharged and to claim damages.?
參考答案Warranty Condition
8. Are each of the following statement regarding the distribution of dividends true or false?
TrueFalse
Additional depreciation charged on a revalued asset may be treated as a realized profit ?
Private companies(應(yīng)該是public) may not pay dividends which would reduce net asset value to less than called up share capital plus undistributable reserves ?
參考答案False False
9. A client mentions to his accountant, who was preparing the client’s account, that he has also done some work ‘cash in hand’ This work is not accounted for in the company’s books. Which liability would the accountant avoid by disclosing the tax evasion to the National Crime Agency?
A. Fraudulent trading
B. Market abuse
C. Insider dealing
D. Money laundering
參考答案D
10. Ashraf was employed by Theta Ltd. In the last few weeks Theta Ltd has asked Ashraf to take abnormal risks in the way he works in order to be more efficient. In every situation, Ashraf has refused and relations with the management have deteriorated to such an extent that Ashraf has now resigned. In what manner has Ashraf left his employment?
A. He has been unfairly dismissed
B. He has been constructively dismissed
C. He has been summarily dismissed
D. He has not been dismissed
參考答案B
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25ACCA每年的考試時(shí)間是什么時(shí)候?:ACCA每年的考試時(shí)間是什么時(shí)候?ACCA季考是F階段全面機(jī)考,目前P階段是筆試階段。ACCA考試每年612月第二周開(kāi)始,往后8個(gè)工作日為ACCA全球統(tǒng)一考試時(shí)間。
25ACCA考試之后多久可以查詢成績(jī)?:ACCA考試之后多久可以查詢成績(jī)?ACCA共有兩種機(jī)考形式,分別為隨機(jī)機(jī)考和分季機(jī)考。其中隨機(jī)機(jī)考模式考生可以在考試當(dāng)天查詢自己的考試成績(jī),而分季機(jī)考的考試,一般要在考后40天左右進(jìn)行成績(jī)查詢。
42ACCA考試需要幾年才能拿到證書?:ACCA考試需要幾年才能拿到證書?ACCA要求的是F階段不限制考試時(shí)間,P階段要在7年內(nèi)考完所有的課程,如果7年內(nèi)沒(méi)有考完,那么P階段所有的成績(jī)都將作廢。同時(shí)ACCA每年可以報(bào)考8門,F(xiàn)5-F9為分級(jí)機(jī)考,每年4次考試時(shí)間,F(xiàn)1-F4還是隨時(shí)機(jī)考,只要預(yù)約考位成功就可以參加考試,按照最快的時(shí)間也就1年半可以通過(guò)全部的考試。
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