ACCA考试F4公司法与商法（Cyprus）真题2009年6月及答案解析.doc

1、ACCA考试 F4公司法与商法（Cyprus）真题 2009年 6月及答案解析(总分：99.99，做题时间：180 分钟)一、ALL TEN questions ar(总题数：1，分数：0.00)With reference to the legal system of Cyprus, explain the following sources of law: （分数：9.99）(1).(a) Common law; (4 marks) （分数：3.33）_(2).(b) Statute laws; (3 marks) （分数：3.33）_(3).(c) Case law of the Sup

2、reme Court. (3 marks)（分数：3.33）_1.Define and analyse the constituent elements of a simple contract. (10 marks)（分数：10.00）_2.In relation to agency law, explain the various types of authority that an agent may have. (10 marks)（分数：10.00）_3.With reference to the Companies Law, explain and distinguish betw

3、een private and public companies. (10 marks)（分数：10.00）_With reference to the Companies Law Cap. 113: （分数：10.00）(1).(a) Explain whether a company may provide financial assistance for the acquisition of its own or its holding companys shares; and (5 marks) （分数：5.00）_(2).(b) Explain whether a company m

4、ay make a loan to its directors or its holding companys directors. (5 marks)（分数：5.00）_With reference to the Companies Law, explain the rules relating to the following: （分数：10.00）(1).(a) registering charges over the assets of a company; (6 marks) （分数：5.00）_(2).(b) issuing shares in a company at a dis

5、count. (4 marks)（分数：5.00）_4.Explain the meaning and regulation of fraudulent and wrongful trading in the context of the Companies Law. (10 marks)（分数：10.00）_5.Michael has a part-time job as a secretary in a law firm called LegaServe and (4 marks) （分数：5.00）_(2).(b) the amount of EUR 500,000, which is

6、in excess of the companys needs, after the end of the companys financial year. (6 marks)（分数：5.00）_6.ABC Limited is a private company limited by shares, which has adopted Table A as its articles of association. The authorised and issued share capital of ABC Limited is EUR 10,000 divided into 5,000 Cl

7、ass A shares of EUR 1 each and 5,000 Class B shares of EUR 1 each. Class A shares enjoy preferential rights over dividends and repayment of capital. Mary holds 4,000 Class A shares and 4,000 Class B shares; Tim holds 500 Class A shares and 1,000 Class B shares; and John holds 500 Class A shares. Mar

8、y wishes to remove the preferential rights attached to Class A shares but Tim opposes. Required: Advise Tim. (10 marks)（分数：10.00）_ACCA考试 F4公司法与商法（Cyprus）真题 2009年 6月答案解析(总分：99.99，做题时间：180 分钟)一、ALL TEN questions ar(总题数：1，分数：0.00)With reference to the legal system of Cyprus, explain the following sourc

9、es of law: （分数：9.99）(1).(a) Common law; (4 marks) （分数：3.33）_正确答案：( )解析：(2).(b) Statute laws; (3 marks) （分数：3.33）_正确答案：( )解析：(3).(c) Case law of the Supreme Court. (3 marks)（分数：3.33）_正确答案：( )解析：1.Define and analyse the constituent elements of a simple contract. (10 marks)（分数：10.00）_正确答案：( )解析：2.In re

10、lation to agency law, explain the various types of authority that an agent may have. (10 marks)（分数：10.00）_正确答案：( )解析：3.With reference to the Companies Law, explain and distinguish between private and public companies. (10 marks)（分数：10.00）_正确答案：( )解析：With reference to the Companies Law Cap. 113: （分数：

11、10.00）(1).(a) Explain whether a company may provide financial assistance for the acquisition of its own or its holding companys shares; and (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) Explain whether a company may make a loan to its directors or its holding companys directors. (5 marks)（分数：5.00）_正确答案：( )

12、解析：With reference to the Companies Law, explain the rules relating to the following: （分数：10.00）(1).(a) registering charges over the assets of a company; (6 marks) （分数：5.00）_正确答案：( )解析：(2).(b) issuing shares in a company at a discount. (4 marks)（分数：5.00）_正确答案：( )解析：4.Explain the meaning and regulatio

13、n of fraudulent and wrongful trading in the context of the Companies Law. (10 marks)（分数：10.00）_正确答案：( )解析：5.Michael has a part-time job as a secretary in a law firm called LegaServe and (4 marks) （分数：5.00）_正确答案：( )解析：(2).(b) the amount of EUR 500,000, which is in excess of the companys needs, after

14、the end of the companys financial year. (6 marks)（分数：5.00）_正确答案：( )解析：6.ABC Limited is a private company limited by shares, which has adopted Table A as its articles of association. The authorised and issued share capital of ABC Limited is EUR 10,000 divided into 5,000 Class A shares of EUR 1 each a

15、nd 5,000 Class B shares of EUR 1 each. Class A shares enjoy preferential rights over dividends and repayment of capital. Mary holds 4,000 Class A shares and 4,000 Class B shares; Tim holds 500 Class A shares and 1,000 Class B shares; and John holds 500 Class A shares. Mary wishes to remove the preferential rights attached to Class A shares but Tim opposes. Required: Advise Tim. (10 marks)（分数：10.00）_正确答案：( )解析：