特许公认会计师ACCA/CAT考试网 鲤鱼小编 更新时间:2016-10-12


       1 Statutory redundancy payment is calculated on the basis of which of the following?
  A、Length of service and pay only
  B、 Age and length of service only
  C、Age, length of service and pay
  2 Which of the following statements as regards an acceptance of an offer ‘subject to contract’ is true?
  A、It binds the offeror
  B、It binds neither party
  C、It binds both parties
  3 Which of the following requires court approval before the appointment of an administrator?
  A、 Creditors
  B、 Holders of floating charges
  C、 The directors of the company
  D、 The company itself
  4 Su had just passed her driving test when she negligently drove into a pedestrian. What standard of care will Su be judged by?
  A、 The objective standard of a newly qualified driver, lack of experience will be taken into account
  B、The objective standard of a competent driver, lack of experience will not be taken into account
  C、The subjective standard of actual ability
  5 Which of the following involves a summary dismissal in relation to a contract of employment?
  A、Both parties agree to end the contract immediately without notice
  B、The employee breaks the contract without notice
  C、The employer terminates the contract without notice
  6 What qualification is the company secretary of a private limited company required to have?
  A、 An appropriate legal qualification
  B、 An appropriate professional qualification such as ACCA
  C、 No qualification

7 Which of the following are ordinary partnerships UNABLE to create in relation to their property?
  B、Fixed charges
  C、 Floating charges
  8 Which of the following courts deal with civil law matters ONLY?
  A、The Crown Court
  B、 The magistrates’ court
  C、 The county court
  9 In relation to wrongful trading, the standard against which the conduct of directors will be assessed is which of the following?
  A、Purely subjective, depending on the actual skill of the director
  B、Purely objective, depending on what is expected of a director in that position
  C、A mixture of subjective and objective but only to increase potential liability
  D、A mixture of subjective and objective but only to reduce potential liability
  10 Jo promises to pay a reward for the return of her lost phone. Mia finds the phone and returns it to Jo. Which of the following types of consideration has Mia provided?
  A、 Executed consideration
  B、Executory consideration
  C、 Past consideration
  1、 C  2 、B  3 、A  4 、B  5 、C 
  6 、C  7 、C  8 、C  9、 C    10、 A