ACCA考试F4公司法与商法（Pakistan）真题2011年6月及答案解析.doc

1、ACCA 考试 F4 公司法与商法（Pakistan）真题 2011 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：10，分数：100.00)1.Under the Constitution of Pakistan, 1973, explain the doctrine of separation of powers. (10 marks)（分数：10.00）_2.In relation to company law, explain the duties that directors owe to their compa

2、nies. (10 marks)（分数：10.00）_3.In relation to the law of contract, explain and distinguish between a pledge and a hypothecation. (10 marks)（分数：10.00）_4.Under the Companies Ordinance, 1984, explain the content and effect of the memorandum of association of a company. (10 marks)（分数：10.00）_Under the law

3、of torts, explain: （分数：10.00）(1).(a) the tort of negligence; (5 marks) （分数：5.00）_(2).(b) the torts of strict liability. (5 marks)（分数：5.00）_5.Under the Contract Act, 1872, explain the rules relating to the assessment and award of damages for breach of contract. (10 marks)（分数：10.00）_Under the Payment

4、of Wages Act, 1936 (Act): （分数：9.99）(1).(a) describe the object of the Act; (3 marks) （分数：3.33）_(2).(b) define wages; (3 marks) （分数：3.33）_(3).(c) state FOUR deductions which may be made from wages permitted under the Act. (4 marks)（分数：3.33）_6.Rashid is in the business of import and export of sugar. H

5、e has been buying sugar from Discount Suppliers Limited (DSL) for many years. Last month, while Rashid was abroad, DSL offered to supply sugar at a 5% discount to the prevailing market price. Rashid told his manager, Ali, to place an order with DSL for the supply of 1,000 tonnes of sugar. On a frien

6、ds suggestion, Ali also put in some of his own money and placed an order for 1,100 tonnes (1,000 tonnes for Rashid and 100 tonnes for Ali) with DSL at the discounted price. 1,000 tonnes of sugar has since been exported. The remaining 100 tonnes of sugar was sold by Ali in the local market at a profi

7、t. Rashid has returned and discovered what has happened. Ali is of the view that since he had invested his own money the profit is his to keep. Required: Under the Contract Act, 1872, advise Rashid whether he is entitled to the profit made on the local sale of 100 tonnes of sugar. (10 marks)（分数：10.0

8、0）_7.Kashif holds 20% shares in the issued share capital of Crown Textile Limited (CTL), a public unlisted company, which has made significant profits over the years. Kashif heard from another shareholder, Qasim, that over the past six months, three extraordinary general meetings were held to discus

9、s the proposed merger of CTL with another company. Kashif had not received any notices of these meetings and had no knowledge of them. Kashif went to CTLs registered office during business hours to enquire about this matter and check whether the members register contained his correct address. CTLs c

10、ompany secretary informed him that he may come back next week. In spite of three more attempts, Kashif has not been allowed to inspect the register. Subsequently, an employee at the registered office has informed Kashif that the members register and other statutory books have not been maintained and

11、 other shareholders have also complained about this matter. Required: Under the Companies Ordinance, 1984, advise Kashif on the grounds on which he may seek winding up of CTL by the court, and his chances of succeeding in such a claim. (10 marks)（分数：10.00）_8.Waseem, aged 15, was very excited because

12、 he was to start summer camp at his school. However, his father was taking the familys only car to Islamabad on business for a month. Waseem had been saving his pocket money for some time so he decided to buy a bicycle. The bicycle he liked was priced at Rs. 7,00000, however Waseem had only Rs. 2000

13、00 with him. The shopkeeper knew Waseem and his father, so he allowed Waseem to take the bicycle on the promise to pay the remaining Rs. 5,00000 on his fathers return. Waseem rode the bicycle to and from the summer camp for 15 days after which it was damaged in a fall. Waseems father has returned fr

14、om the business trip and wants to return the bicycle. The shopkeeper has refused and wants the payment of the remaining Rs. 5,00000. Required: Under the Contract Act, 1872, advise Waseems father on the status of the contract between Waseem and the shopkeeper, and any obligations that Waseem or Wasee

15、ms father may owe to the shopkeeper. (10 marks)（分数：10.00）_ACCA 考试 F4 公司法与商法（Pakistan）真题 2011 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：10，分数：100.00)1.Under the Constitution of Pakistan, 1973, explain the doctrine of separation of powers. (10 marks)（分数：10.00）_正确答案：( )解析：2.In relation

16、to company law, explain the duties that directors owe to their companies. (10 marks)（分数：10.00）_正确答案：( )解析：3.In relation to the law of contract, explain and distinguish between a pledge and a hypothecation. (10 marks)（分数：10.00）_正确答案：( )解析：4.Under the Companies Ordinance, 1984, explain the content and

17、 effect of the memorandum of association of a company. (10 marks)（分数：10.00）_正确答案：( )解析：Under the law of torts, explain: （分数：10.00）(1).(a) the tort of negligence; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) the torts of strict liability. (5 marks)（分数：5.00）_正确答案：( )解析：5.Under the Contract Act, 1872, explai

18、n the rules relating to the assessment and award of damages for breach of contract. (10 marks)（分数：10.00）_正确答案：( )解析：Under the Payment of Wages Act, 1936 (Act): （分数：9.99）(1).(a) describe the object of the Act; (3 marks) （分数：3.33）_正确答案：( )解析：(2).(b) define wages; (3 marks) （分数：3.33）_正确答案：( )解析：(3).(c)

19、 state FOUR deductions which may be made from wages permitted under the Act. (4 marks)（分数：3.33）_正确答案：( )解析：6.Rashid is in the business of import and export of sugar. He has been buying sugar from Discount Suppliers Limited (DSL) for many years. Last month, while Rashid was abroad, DSL offered to sup

20、ply sugar at a 5% discount to the prevailing market price. Rashid told his manager, Ali, to place an order with DSL for the supply of 1,000 tonnes of sugar. On a friends suggestion, Ali also put in some of his own money and placed an order for 1,100 tonnes (1,000 tonnes for Rashid and 100 tonnes for

21、 Ali) with DSL at the discounted price. 1,000 tonnes of sugar has since been exported. The remaining 100 tonnes of sugar was sold by Ali in the local market at a profit. Rashid has returned and discovered what has happened. Ali is of the view that since he had invested his own money the profit is hi

22、s to keep. Required: Under the Contract Act, 1872, advise Rashid whether he is entitled to the profit made on the local sale of 100 tonnes of sugar. (10 marks)（分数：10.00）_正确答案：( )解析：7.Kashif holds 20% shares in the issued share capital of Crown Textile Limited (CTL), a public unlisted company, which

23、has made significant profits over the years. Kashif heard from another shareholder, Qasim, that over the past six months, three extraordinary general meetings were held to discuss the proposed merger of CTL with another company. Kashif had not received any notices of these meetings and had no knowle

24、dge of them. Kashif went to CTLs registered office during business hours to enquire about this matter and check whether the members register contained his correct address. CTLs company secretary informed him that he may come back next week. In spite of three more attempts, Kashif has not been allowe

25、d to inspect the register. Subsequently, an employee at the registered office has informed Kashif that the members register and other statutory books have not been maintained and other shareholders have also complained about this matter. Required: Under the Companies Ordinance, 1984, advise Kashif o

26、n the grounds on which he may seek winding up of CTL by the court, and his chances of succeeding in such a claim. (10 marks)（分数：10.00）_正确答案：( )解析：8.Waseem, aged 15, was very excited because he was to start summer camp at his school. However, his father was taking the familys only car to Islamabad on

27、 business for a month. Waseem had been saving his pocket money for some time so he decided to buy a bicycle. The bicycle he liked was priced at Rs. 7,00000, however Waseem had only Rs. 200000 with him. The shopkeeper knew Waseem and his father, so he allowed Waseem to take the bicycle on the promise

28、 to pay the remaining Rs. 5,00000 on his fathers return. Waseem rode the bicycle to and from the summer camp for 15 days after which it was damaged in a fall. Waseems father has returned from the business trip and wants to return the bicycle. The shopkeeper has refused and wants the payment of the remaining Rs. 5,00000. Required: Under the Contract Act, 1872, advise Waseems father on the status of the contract between Waseem and the shopkeeper, and any obligations that Waseem or Waseems father may owe to the shopkeeper. (10 marks)（分数：10.00）_正确答案：( )解析：