篩選結(jié)果 共找出27題

?A promoter sent the documents needed to register a company to the Registrar of Companies on 1/1/X1. The?Registrar received the documents on 4/1/X1. The certificate of incorporation is dated 6/1/X1 and it is?received by the promoter on 8/1/X1.??

On which date was the company incorporated??

A

?1/1/X1?

B

?4/1/X1?

C

?6/1/X1?

D

?8/1/X1?

?In which of the following circumstances must a public company re-register as a private company??

A

?If the market value of its shares falls below the nominal value of the shares?

B

?If it has makes trading losses for three consecutive years?

C

?If it fails to pay its corporation tax liability?

D

?If its share capital falls below ￡50,000?

Which of the following roles is NOT performed by the Registrar of Companies??

A

?Issuing each company's Certificate of Incorporation?

B

?Registering companies that will be sold 'off-the-shelf'?

C

?Filing a copy of each company's Register of Members?

D

?Filing copies of each company's special resolutions?

?Which TWO of the following correctly describe the requirements for private and public companies to keep?accounting records??

(1) Private companies must keep their accounting records for three years?

?(2) Private companies must keep their accounting records for six years?

?(3) Public companies must keep their accounting records for six years??

(4) Public companies must keep their accounting records for seven years?

A

?1 and 3?

B

?1 and 4?

C

?2 and 3?

D

?2 and 4?

Which of the following will the Registrar of Companies hold on a company's file??

A

?Copies of all ordinary resolutions?

B

?Certificate of incorporation?

C

?Minutes from board meetings?

材料全屏

?Mick has operated a house building business as a sole trader for a number of years. The business is growing?and in recent times, Mick has taken out a loan to buy business assets. Mick is considering tendering for a?couple of very large contracts that should earn the business substantial sums, but also increases his?potential liability if he is in breach of contract.?

Now his accountant has recommended that he should consider registering as a company in order to gain the?benefits of separate corporate personality.??

22

【論述題】

State what is meant by separate corporate personality

?Explain why registering his business as a company may be of benefit to Mick?

材料全屏

Don was instrumental in forming Eden plc, which was registered and received its trading certificate in?December 20X4. It has subsequently come to the attention of the board of directors that the following events?had taken place prior to the incorporation of the company:?

Don entered into a contract in the company's name to buy computer equipment, which the board of?directors does not wish to honour.

?Don entered into a contract in the company's name to develop a particular patent, which the board of?directors of Eden wishes to pursue but in relation to which the other party does not wish to proceed.?

Don entered into an agreement with Fad Ltd for business equipment. The agreement was made 'subject to?adoption by Eden plc' but now Eden plc does not wish to pursue the agreement.?

24

【論述題】

?Explain whether Eden plc is liable for the computer equipment contract?

Explain whether Eden can pursue the third party in relation to the patent contract

Explain whether Don can claim reimbursement from Eden plc for the business equipment