ACCA考试F4公司法与商法（Irish）真题2008年12月及答案解析.doc

1、ACCA考试 F4公司法与商法（Irish）真题 2008年 12月及答案解析(总分：100.00，做题时间：180 分钟)一、ALL TEN questions ar(总题数：10，分数：100.00)1.In relation to the Irish legal system, explain the main sources of contemporary law. (10 marks)（分数：10.00）_2.In relation to the law of contract, explain what is meant by breach of contract, paying

2、attention to anticipatory breach. (10 marks)（分数：10.00）_In relation to defences in the tort of negligence, explain the meaning of: （分数：10.00）(1).(a) contributory negligence; (5 marks) （分数：5.00）_(2).(b) volenti non fit injuria (consent). (5 marks)（分数：5.00）_In relation to a companys shares, explain the

3、 following: （分数：10.00）(1).(a) authorised share capital in a private company; (4 marks) （分数：2.50）_(2).(b) authorised minimum issued share capital in a public company; (2 marks) （分数：2.50）_(3).(c) paid-up capital; and (2 marks) （分数：2.50）_(4).(d) the difference between nominal value and market value. (2

4、 marks)（分数：2.50）_In relation to private companies, explain the meaning of, and the procedure for passing, the following: （分数：10.00）(1).(a) an ordinary and a special resolution; and (5 marks) （分数：5.00）_(2).(b) a written resolution. (5 marks)（分数：5.00）_In relation to company directors: （分数：10.00）(1).(a

5、) Explain what is meant by the term fiduciary duties; and (5 marks) （分数：5.00）_(2).(b) Explain the headings under which such fiduciary duties can be considered. (5 marks)（分数：5.00）_In relation to employment law, explain: （分数：10.00）(1).(a) the grounds upon which dismissal may be fair; and (5 marks) （分数

6、：5.00）_(2).(b) the meaning and effect of constructive dismissal. (5 marks)（分数：5.00）_3.Alvin runs a business selling expensive cars. Last Monday he mistakenly placed a notice on one car indicating that it was for sale for 5,000 when in fact its real price was 25,000. Bert later noticed the sign and r

7、ecognising what a bargain it was immediately indicated to Alvin that he accepted the offer and would take the car for the indicated amount. Alvin, however, told Bert that there had been a mistake and that the true price of the car was 25,000. Bert insisted that he was entitled to get the car at the

8、lower price, and when Alvin would not give it to him at that price Bert said that he would sue Alvin. After Bert had left, Alvin changed the price on the car to 25,000 and subsequently Cat came in and said she would like to buy the car, but that she would have to arrange finance. On Tuesday Del came

9、 by and offered Alvin the full 25,000 cash there and then and Alvin sold it to him. Required: Advise Alvin, Bert, Cat and Del as to their rights and liabilities in the law of contract. (10 marks)（分数：10.00）_4.Fred is a member of Glad Ltd a small publishing company, holding 100 of its 500 shares, the

10、other 400 shares are held by four other members. It has recently become apparent that Fred has set up a rival business to Glad Ltd and the other members have decided that he should be expelled from the company. To that end they propose to alter the articles of association to include a new power to r

11、equire any member to transfer their shares for fair value to the other members upon the passing of a resolution so to do. Required: Advise the parties concerned whether or not the proposed change to the Articles is legally enforceable and whether or not it can be used to force Fred to sell his share

12、s. (10 marks)（分数：10.00）_5.Ham, Sam and Tam formed a partnership to run a petrol station. The partnership agreement expressly stated that the partnership business was to be limited exclusively to the sale of petrol. In January 2008 Sam received 10,000 from the partnerships bank drawn on its overdraft

13、 facility. He told the bank that the money was to finance a short-term partnership debt but in fact he used the money to pay for a round the world cruise. In February Tam entered into a 15,000 contract on behalf of the partnership to buy some used cars, which he hoped to sell from the garage forecou

14、rt. In March the partnerships bank refused to honour its cheque for the payment of its monthly petrol account, on the basis that there were no funds in its account and it had reached its overdraft facility. Required: Advise Ham, Sam and Tam as to their various rights and liabilities in relation to p

15、artnership law. (10 marks)（分数：10.00）_ACCA考试 F4公司法与商法（Irish）真题 2008年 12月答案解析(总分：100.00，做题时间：180 分钟)一、ALL TEN questions ar(总题数：10，分数：100.00)1.In relation to the Irish legal system, explain the main sources of contemporary law. (10 marks)（分数：10.00）_正确答案：( )解析：2.In relation to the law of contract, expla

16、in what is meant by breach of contract, paying attention to anticipatory breach. (10 marks)（分数：10.00）_正确答案：( )解析：In relation to defences in the tort of negligence, explain the meaning of: （分数：10.00）(1).(a) contributory negligence; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) volenti non fit injuria (conse

17、nt). (5 marks)（分数：5.00）_正确答案：( )解析：In relation to a companys shares, explain the following: （分数：10.00）(1).(a) authorised share capital in a private company; (4 marks) （分数：2.50）_正确答案：( )解析：(2).(b) authorised minimum issued share capital in a public company; (2 marks) （分数：2.50）_正确答案：( )解析：(3).(c) paid

18、-up capital; and (2 marks) （分数：2.50）_正确答案：( )解析：(4).(d) the difference between nominal value and market value. (2 marks)（分数：2.50）_正确答案：( )解析：In relation to private companies, explain the meaning of, and the procedure for passing, the following: （分数：10.00）(1).(a) an ordinary and a special resolution;

19、 and (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) a written resolution. (5 marks)（分数：5.00）_正确答案：( )解析：In relation to company directors: （分数：10.00）(1).(a) Explain what is meant by the term fiduciary duties; and (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) Explain the headings under which such fiduciary duties ca

20、n be considered. (5 marks)（分数：5.00）_正确答案：( )解析：In relation to employment law, explain: （分数：10.00）(1).(a) the grounds upon which dismissal may be fair; and (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) the meaning and effect of constructive dismissal. (5 marks)（分数：5.00）_正确答案：( )解析：3.Alvin runs a business se

21、lling expensive cars. Last Monday he mistakenly placed a notice on one car indicating that it was for sale for 5,000 when in fact its real price was 25,000. Bert later noticed the sign and recognising what a bargain it was immediately indicated to Alvin that he accepted the offer and would take the

22、car for the indicated amount. Alvin, however, told Bert that there had been a mistake and that the true price of the car was 25,000. Bert insisted that he was entitled to get the car at the lower price, and when Alvin would not give it to him at that price Bert said that he would sue Alvin. After Be

23、rt had left, Alvin changed the price on the car to 25,000 and subsequently Cat came in and said she would like to buy the car, but that she would have to arrange finance. On Tuesday Del came by and offered Alvin the full 25,000 cash there and then and Alvin sold it to him. Required: Advise Alvin, Be

24、rt, Cat and Del as to their rights and liabilities in the law of contract. (10 marks)（分数：10.00）_正确答案：( )解析：4.Fred is a member of Glad Ltd a small publishing company, holding 100 of its 500 shares, the other 400 shares are held by four other members. It has recently become apparent that Fred has set

25、up a rival business to Glad Ltd and the other members have decided that he should be expelled from the company. To that end they propose to alter the articles of association to include a new power to require any member to transfer their shares for fair value to the other members upon the passing of

26、a resolution so to do. Required: Advise the parties concerned whether or not the proposed change to the Articles is legally enforceable and whether or not it can be used to force Fred to sell his shares. (10 marks)（分数：10.00）_正确答案：( )解析：5.Ham, Sam and Tam formed a partnership to run a petrol station.

27、 The partnership agreement expressly stated that the partnership business was to be limited exclusively to the sale of petrol. In January 2008 Sam received 10,000 from the partnerships bank drawn on its overdraft facility. He told the bank that the money was to finance a short-term partnership debt

28、but in fact he used the money to pay for a round the world cruise. In February Tam entered into a 15,000 contract on behalf of the partnership to buy some used cars, which he hoped to sell from the garage forecourt. In March the partnerships bank refused to honour its cheque for the payment of its monthly petrol account, on the basis that there were no funds in its account and it had reached its overdraft facility. Required: Advise Ham, Sam and Tam as to their various rights and liabilities in relation to partnership law. (10 marks)（分数：10.00）_正确答案：( )解析：