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ACCA模拟题F4试题答案1(精选练习)

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ACCA官网模拟题F4试题答案1,本试卷是为参加ACCA F4考试的考生模拟复习试题。

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1

Stationary Company was a joint stock company incorporated by four natural persons (A, B, C and D) and Fengli Co Ltd, with a total registered capital of RMB 50 million yuan. During the operations of the past three years, Stationary Company gained no profits in the financial years 2008 and 2009. In 2010 Stationary Company gained an after-tax profit of RMB 5 million yuan.

In the beginning of 2011 the board of directors of Stationary Company submitted to the general shareholders’ meeting for approval two resolutions. The proposed resolutions were on the following:

(i) The company would distribute dividends to the shareholders on the basis of 0·10 yuan per share with all its after-tax profit of RMB 5 million yuan for 2010;

(ii) For the purpose of getting financing from the bank, the company was to place a pledge with all the shares of its shareholders to the bank.

Required:

Answer the following questions in accordance with the relevant provisions of the Company Law, and give your reasons for your answer:

(a) state whether proposed resolution (i) on the distribution of dividends was in conformity with the law;

(b) state whether proposed resolution (ii) on placing the shares as a pledge for a loan was in conformity with the law.

2

In relation to the Enterprise Bankruptcy Law of China:

(a) state the rules on the circumstances to declare the creditor’s right, including what is not required to be declared;

(b) state the rules with respect to joint and several creditors/debtors during the course of declaration of the creditor’s right.

3

In relation to the Enterprise Bankruptcy Law of China:

(a) state the duty and function of a bankruptcy administrator with respect to conversion;

(b) state the rules as to the conversion of insolvent assets during the process of bankruptcy liquidation.

4

Mr Ma and Ms Yang entered into a loan agreement and a security agreement, under which Mr Ma would provide his truck as the mortgage to Ms Yang for borrowing RMB 200,000 yuan. However, they failed to register the mortgage agreement.

Several months later, Mr Ma borrowed another RMB 200,000 yuan from Mr Lee and delivered his truck as the pledge to Mr Lee. The two parties then registered the pledge agreement.

Upon the expiration of the loan agreements, Mr Ma was unable to repay the capital and interest. A dispute occurred between Ms Yang and Mr Lee, since they intended to exercise the right of guarantee simultaneously.

Required:

In accordance with the Property Law of China:

(a) Explain whether the mortgage agreement between Mr Ma and Ms Yang came into effect.

(b) Describe when the right of pledge between Mr Ma and Mr Lee was established.

(c) Explain who should be repaid in priority if the truck was auctioned.

5

In relation to the Judicial Interpretation on the Application of the Contract Law by the Supreme People’s Court:

(a) state the procedural way to deal with the situation when an obligee has assigned his rights to a third party and a dispute, between the obligator and the assignee, is brought to the people’s court;

(b) state the procedural way to deal with the situation when an obligor has assigned his obligations to a third party and a dispute, between the assignee and obligee, is brought to the people’s court;

(c) state the procedural way to deal with the situation when a party has assigned his rights and obligations to an assignee and a dispute, between the other party and the assignee, is brought to the people’s court.

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