成功是為努力者準備的，今天你努力了嗎？今日小題庫：ACCAF4考試-公司法與商法（基礎階段）模擬試題練習(3)，一起來檢驗學習成果吧。

1. 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

2. 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

3. 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

4. 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

5. 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

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