Rank the following, starting with the highest court:
(i) Court of Appeal (Civil)
(ii) Supreme Court
(iii) County Court
(iv) High Court
A. (ii), (iv), (i), (iii)
B. (ii), (i), (iv), (iii)
C. (i), (ii), (iv), (iii)
D. (i), (ii), (iii), (v)
正解:B
質問 2:
In relation to the law of misrepresentation, which of the following is correct?
A. A person is not entitled to rescind a contract which was induced by an innocent misrepresentation.
B. The Misrepresentation Act may be used to obtain damages for fraudulent misrepresentation.
C. The innocent party is entitled to claim damages under the tort of negligence for all types of misrepresentation.
D. A person is only entitled to a remedy under the Misrepresentation Act where the person who made the misrepresentation is a party to the contract.
正解:D
質問 3:
Miss K is a newly qualified accountant working in a highly respected local accountancy firm headed by Mr R, who is a pillar of the community. One night, Miss K is at an out of town bar with friends, when she spots Mr R with Mrs E, a client of the firm. It is obvious they are having a secret affair. Is this an ethical issue?
A. No, what Mr R and Mrs E do in their own personal time is nobody else's business
B. No, Miss K knows nothing about Mr R's private life, and may be mistaken about the affair
C. Yes, Mr R is involved in a potential conflict of interest by having an affair with a client
D. Yes, as professional accountants, Miss K and Mr R should not be drinking alcohol
正解:C
質問 4:
According to CIMA, what is accountability?
A. All of the above
B. An important aspect of the profession and of leadership in the wider business environment
C. Being able to explain the actions that one has taken
D. Being responsible to someone and for something or action
正解:A
質問 5:
ABC Ltd has resolved to purchase the business of ST Ltd for £500,000. ABC Ltd is to pay ST Ltd for the business by issuing ordinary £1 shares rather than cash. As the market value of ABC Ltd's shares is £5 per share, ABC Ltd is to issue to ST Ltd 100,000 ordinary £1 shares. Which of the following is incorrect?
A. The issue is lawful because ABC Ltd does not need to first offer the new shares to its existing members.
B. The issue is lawful as ABC Ltd may issue its shares for a non-cash consideration.
C. The issue is only lawful if ABC Ltd arranges to have the business valued by the company's auditor.
D. The issue is only lawful if the directors have the necessary authority to issue the shares.
正解:C
叶川** -
Pass4Testに感謝しかないです。BA4にやっと再受験して合格だよ!!早速次に受験したいE1の問題集を購入させていただきました。今回もいい結果が出そう。