ACCA教材Pilot papers for F4ACCACAT考试docWord格式文档下载.docx

ACCA教材Pilot papers for F4ACCACAT考试docWord格式文档下载.docx

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Arbitration,

explain

grounds

procedure

challenging

a

decision

an

arbitration

panel.

3

UN

Convention

Contracts

Sale

Goods,

meaning

of,

rules

relating

to,

concept

‘acceptance’.

4

obligations

placed

contractual

parties

to

preserve

goods,

in

their

possession,

belonging

other

party.

5

In

relation

company

directors

how

types

authority

may

arise

extent

arising

under

each

category:

express

authority;

（3

implied

（c）

apparent/ostensible

authority.

6

law

distinguish

between

following:

annual

general

meeting;

（5

extraordinary

（2

class

meeting.

7

briefly

what

is

meant

by

‘corporate

governance’.

corporate

governance

examine

relationship

between,

executive

non-executive

directors.

8

Art,

Dutch

wholesaler

entered

into

contract

with

Carl,

Belgian

chocolate

manufacturer

delivery

one

tonne

chocolates

per

week

at

specified

price

English

retailer.

The

stated

that

deliveries

were

be

made

period

eight

weeks,

from

May

until

end

June.

During

worked

well,

Art

paid

weekly

instalments

Carl

delivered

However,

first

June,

usual

instalment

but

did

not

supply

any

England,informing

he

was

uncertain

as

whether

would

ever

able

full

required

contract.

Required:

Advise

action

can

take

paying

particular

attention

effect

Article

73

Convention.

Marks）

9

Flop

Ltd

financial

difficulties.

January,

order

raise

capital

it

issued

10,000

$1

shares

Gus,

only

asked

him

pay

75

cents

share

time

issue.

intended

asking

Gus

25

later

date.

June

realised

needed

even

more

than

$2,500

could

Gus’s

existing

shareholding.

So

persuade

provide

money

told

if

bought

further

have

total

50

share,

write

off

owed

original

purchase.Gus

agreed

this,

injection

cash

save

December

went

insolvent

liquidation,

owing

considerable

amount

money.

potential

liability

might

holds

Ltd.

10

January

board

Huge

plc

decided

make

over

bid

Large

plc.

After

taken,

before

announced

chain

events

occurs:

（i）

Slye

director

buys

plc;

（ii）

tells

his

friend

Mate

about

likelihood

take-over

（iii）

dinner

party

Slye,

without

actually

telling

proposal,

advises

brother

Tim

buy

does

so.

Consider

legal

position

insider

dealing.