ACCA教材Pilot papers for F4ACCACAT考试doc.docx
《ACCA教材Pilot papers for F4ACCACAT考试doc.docx》由会员分享，可在线阅读，更多相关《ACCA教材Pilot papers for F4ACCACAT考试doc.docx（24页珍藏版）》请在冰豆网上搜索。
ACCA教材PilotpapersforF4ACCACAT考试doc
ACCA教材——Pilot
papers
for
F4-ACCA-CAT考试
1
Explain
the
role
and
activities
of
the
following
organisations:
（a）
UNCITRAL;
（6
marks）
（b）
WTO.
（4
marks）
（10
marks）
2
Within
the
context
of
the
UNCITRAL
Model
Law
on
International
Commercial
Arbitration,
explain
the
grounds
and
procedure
for
challenging
a
decision
of
an
arbitration
panel.
（10
marks）
3
Within
the
context
of
the
UN
Convention
on
Contracts
for
the
International
Sale
of
Goods,
explain
the
meaning
of,
and
the
rules
relating
to,
the
concept
of
‘acceptance’.
（10
marks）
4
Within
the
context
of
the
UN
Convention
on
Contracts
for
the
International
Sale
of
Goods,
explain
the
obligations
placed
on
the
contractual
parties
to
preserve
goods,
in
their
possession,
belonging
to
the
other
contractual
party.
（10
marks）
5
In
relation
to
company
directors
explain
how
the
following
types
of
authority
may
arise
and
explain
the
extent
of
the
authority
arising
under
each
category:
（a）
express
authority;
（3
marks）
（b）
implied
authority;
（3
marks）
（c）
apparent/ostensible
authority.
（4
marks）
（10
marks）
6
In
relation
to
company
law
explain
and
distinguish
between
the
following:
（a）
annual
general
meeting;
（5
marks）
（b）
extraordinary
general
meeting;
（2
marks）
（c）
class
meeting.
（3
marks）
（10
marks）
7
（a）
Explain
briefly
what
is
meant
by
‘corporate
governance’.
（4
marks）
（b）
Within
the
context
of
corporate
governance
examine
the
role
of,
and
relationship
between,
executive
directors
and
non-executive
directors.
（6
marks）
（10
marks）
8
Art,
a
Dutch
wholesaler
entered
into
a
contract
with
Carl,
a
Belgian
chocolate
manufacturer
for
the
delivery
of
one
tonne
of
chocolates
per
week
at
a
specified
price
to
an
English
retailer.
The
contract
stated
that
the
deliveries
were
to
be
made
for
a
period
of
eight
weeks,
from
May
until
the
end
of
June.
During
May
the
contract
worked
well,
Art
paid
the
weekly
instalments
and
Carl
delivered
the
chocolates
to
the
retailer.
However,
in
the
first
week
in
June,
Art
paid
the
usual
instalment
but
Carl
did
not
supply
any
chocolates
to
England,informing
Art
that
he
was
uncertain
as
to
whether
he
would
ever
be
able
to
supply
the
full
one
tonne
of
chocolates
as
required
under
the
contract.
Required:
Advise
Art
as
to
what
action
he
can
take
under
the
UN
Convention
on
Contracts
for
the
International
Sale
of
Goods,
paying
particular
attention
to
the
effect
of
Article
73
of
the
Convention.
（10
Marks）
9
Flop
Ltd
was
in
financial
difficulties.
In
January,
in
order
to
raise
capital
it
issued
10,000
$1
shares
to
Gus,
but
only
asked
him
to
pay
75
cents
per
share
at
the
time
of
issue.
The
directors
of
Flop
Ltd
intended
asking
Gus
for
the
other
25
cents
per
share
at
a
later
date.
However,
in
June
it
realised
that
it
needed
even
more
than
the
$2,500
it
could
raise
from
Gus’s
existing
shareholding.
So
in
order
to
persuade
Gus
to
provide
the
needed
money
Flop
Ltd
told
him
that
if
he
bought
a
further
10,000
shares
he
would
only
have
to
pay
a
total
of
50
cents
for
each
$1
share,
and
it
would
write
off
the
money
owed
on
the
original
share
purchase.Gus
agreed
to
this,
but
the
injection
of
cash
did
not
save
Flop
and
in
December
it
went
into
insolvent
liquidation,
owing
a
considerable
amount
of
money.
Required:
Explain
any
potential
liability
that
Gus
might
have
on
the
shares
he
holds
in
Flop
Ltd.
（10
marks）
10
In
January
the
board
of
directors
of
Huge
plc
decided
to
make
a
take
over
bid
for
Large
plc.
After
the
decision
was
taken,
but
before
it
is
announced
the
following
chain
of
events
occurs:
（i）
Slye
a
director
of
Huge
plc
buys
shares
in
Large
plc;
（ii）
Slye
tells
his
friend
Mate
about
the
likelihood
of
the
take-over
and
Mate
buys
shares
in
Large
plc;
（iii）
at
a
dinner
party
Slye,
without
actually
telling
him
about
the
take-over
proposal,
advises
his
brother
Tim
to
buy
shares
in
Large
plc
and
Tim
does
so.
Required:
Consider
the
legal
position
of
Slye,
Mate
and
Tim
under
the
law
relating
to
insider
dealing.
（10
marks）
1
2
升级会员 