為了幫助大家更好的備考考試，幫考網(wǎng)給大家?guī)?lái)“[真題]2020年ACCA考試：公司法與商法的相關(guān)考題(2)”，供大家練習(xí)，希望能夠?qū)Υ蠹矣兴鶐椭?o:p>

【Questions】

題1 In the event that a partnership is terminated, which of the following liabilities would be repaid first?

A.A debt owed to a trade creditor.

B.A loan made by a partner to the partnership.

C.Outstanding salary owed to a partner.

題2 Which of the following remedies is always available for breach of contract?

A.Damages

B.Specific performance

C.Repudiation

題3 Which of the following is NOT created by judges?

A.Common law

B.Equity law

C.Orders in Council

題4 Which of the following statements about tort is correct?

A.It is concerned with the infringement of the rights of another.

B.It involves the breach of a contractual arrangement.

C.The object of proceedings is to punish the offender.

題5 Sian has obtained the following shares in a public company:

(1) 100 shares with a nominal value of ￡1 each, for which she paid ￡0.50 per share and will pay the remainder when requested by the company.

(2) 500 shares with a nominal value of ￡1 each, for which she paid nothing but will contribute future technical expertise.

(3) 1,000 shares with a nominal value of ￡1 each, for which she paid ￡0.50 per share and will be required to make no further payment.

【Answers】

題1 A debt owed to a trade creditor When a partnership is terminated, the assets are realised and the proceeds are used to repay liabilities. The proceeds are used first to repay amounts due to external creditors before anything is repaid to the partners.

題2 Damages are always available for breach of contract and are a common law remedy intended to restore the person who has suffered the loss to the same position they would have been in if the contract had been performed.

題3 Orders in Council Orders in Council are a form of legislation, and are therefore not created by judges.

題4 It is concerned with the infringement of the rights of another A tort is a civil wrong which unfairly causes loss or harm to someone else.

題5 2 and 3 The 100 shares are partly paid. This is lawful. The acquisition of the 500 and 1,000 shares offend the doctrine of capital maintenance.

今天的試題分享到此結(jié)束，預(yù)祝各位小伙伴順利通過(guò)接下來(lái)的ACCA考試，如需查看更多ACCA考試試題，記得關(guān)注幫考網(wǎng)！