1、ACCA考试 F4公司法与商法（Cyprus）真题 2010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)1.In relation to the legal system of Cyprus, describe the main sources of law. (10 marks)（分数：10.00）_2.Explain the remedies available to the innocent party in the case of breach of contract. (10 marks)（分
2、数：10.00）_In relation to the law on partnerships: （分数：9.99）(1).(a) explain and distinguish between the liabilities of general and limited partners; (3 marks) （分数：3.33）_(2).(b) explain the conditions that must be satisfi ed for a partnership to exist; (3 marks) （分数：3.33）_(3).(c) describe the ways by w
3、hich a partnership may be wound up. (4 marks)（分数：3.33）_In the context of the Companies Law Cap. 113, explain the following: （分数：10.00）(1).(a) ordinary shares; (2 marks) （分数：2.50）_(2).(b) preferences shares; (3 marks) （分数：2.50）_(3).(c) redeemable preference shares; and (3 marks) （分数：2.50）_(4).(d) deb
4、entures. (2 marks)（分数：2.50）_With reference to the Companies Law Cap. 113, describe: （分数：10.00）(1).(a) the procedure for appointment and removal of company auditors; (5 marks) （分数：5.00）_(2).(b) the duties of company auditors. (5 marks)（分数：5.00）_Explain the circumstances under which a company may ente
5、r into: （分数：10.00）(1).(a) compulsory liquidation; (6 marks) （分数：5.00）_(2).(b) voluntary liquidation. (4 marks)（分数：5.00）_In relation to the Termination of Employment Law of 1967: （分数：10.00）(1).(a) explain the circumstances under which a person may be made redundant; and (6 marks) （分数：5.00）_(2).(b) st
6、ate any remedies which may be available to those who have been made redundant. (4 marks)（分数：5.00）_3.Alex, who has recently lost his two dogs, decides to stick a poster outside his offi ce describing the characteristics of the dogs and offering EUR5,000 as reward to anyone who returns the dogs to him
7、 Beatrice, who has read the advertisement, fi nds and returns one of the lost dogs to Alex. Catherine, who has not read the advertisement, fi nds and returns the other lost dog to Alex. Required: Advise Alex as to his liability, if any, to Beatrice and Catherine. (10 marks)（分数：10.00）_4.David has be
8、en a director in EFK Ltd for the past fi ve years. EFK Ltd is a private limited liability company which is involved in the business of land developing. David has been offered a job at Best Construction Ltd, which carries on business in the same industry. While still a director of EFK Ltd, Eric appro
9、aches David in order to negotiate a contract for the provision of services in relation to building a block of fl ats. After fi nalising the deal with Eric, David quits from the position of director of EFK Ltd and joins Best Construction Ltd. Best Construction Ltd provides the services under the deal
10、 negotiated with Eric and makes a profi t of EUR100,000. Required: Advise EFK Ltd as to the remedies, if any, available to them. (10 marks)（分数：10.00）_5.F (3 marks) （分数：3.33）_正确答案：( )解析：(2).(b) explain the conditions that must be satisfi ed for a partnership to exist; (3 marks) （分数：3.33）_正确答案：( )解析：(
11、3).(c) describe the ways by which a partnership may be wound up. (4 marks)（分数：3.33）_正确答案：( )解析：In the context of the Companies Law Cap. 113, explain the following: （分数：10.00）(1).(a) ordinary shares; (2 marks) （分数：2.50）_正确答案：( )解析：(2).(b) preferences shares; (3 marks) （分数：2.50）_正确答案：( )解析：(3).(c) red
12、eemable preference shares; and (3 marks) （分数：2.50）_正确答案：( )解析：(4).(d) debentures. (2 marks)（分数：2.50）_正确答案：( )解析：With reference to the Companies Law Cap. 113, describe: （分数：10.00）(1).(a) the procedure for appointment and removal of company auditors; (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) the duties o
13、f company auditors. (5 marks)（分数：5.00）_正确答案：( )解析：Explain the circumstances under which a company may enter into: （分数：10.00）(1).(a) compulsory liquidation; (6 marks) （分数：5.00）_正确答案：( )解析：(2).(b) voluntary liquidation. (4 marks)（分数：5.00）_正确答案：( )解析：In relation to the Termination of Employment Law of
14、1967: （分数：10.00）(1).(a) explain the circumstances under which a person may be made redundant; and (6 marks) （分数：5.00）_正确答案：( )解析：(2).(b) state any remedies which may be available to those who have been made redundant. (4 marks)（分数：5.00）_正确答案：( )解析：3.Alex, who has recently lost his two dogs, decides
15、to stick a poster outside his offi ce describing the characteristics of the dogs and offering EUR5,000 as reward to anyone who returns the dogs to him. Beatrice, who has read the advertisement, fi nds and returns one of the lost dogs to Alex. Catherine, who has not read the advertisement, fi nds and
16、 returns the other lost dog to Alex. Required: Advise Alex as to his liability, if any, to Beatrice and Catherine. (10 marks)（分数：10.00）_正确答案：( )解析：4.David has been a director in EFK Ltd for the past fi ve years. EFK Ltd is a private limited liability company which is involved in the business of land
17、 developing. David has been offered a job at Best Construction Ltd, which carries on business in the same industry. While still a director of EFK Ltd, Eric approaches David in order to negotiate a contract for the provision of services in relation to building a block of fl ats. After fi nalising the
18、 deal with Eric, David quits from the position of director of EFK Ltd and joins Best Construction Ltd. Best Construction Ltd provides the services under the deal negotiated with Eric and makes a profi t of EUR100,000. Required: Advise EFK Ltd as to the remedies, if any, available to them. (10 marks)
19、分数：10.00）_正确答案：( )解析：5.F&G Services Ltd is a private limited liability company. Fiona is a shareholder and director in F&G Services Ltd, holding 70% of its issued share capital. F&G Services Ltd is experiencing fi nancial diffi culties and Fiona believes that the company should issue shares at a discount in order to attract existing shareholders to subscribe for new shares. Fiona also contemplates the possibility of third parties investing in the company. Required: Advise Fiona as to how to proceed with her suggestions. (10 marks)（分数：10.00）_正确答案：( )解析：
