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每日一练丨ACCA F4精选真题:regulation of companies
摘要今天给大家带来的每日一练,是来自 ACCA F4的精选真题:regulation of companies ,记得做完在下拉看答案哦~ Question: Directors will not be required to account to the company for profits received in their position as directors in which of the following circumstances? (i)Where it can be shown that the company has lost nothing (ii)Where the company in general meeting resolves that the profits need not be accounted for A.Neither(I)nor(ii). B.(ii)only. C.(i)only. D.Both(I)and(ii). The correct answer is: B It is immaterial that the company does not suffer loss.The director can join in the vote to approve the transaction as long as no fraud is committed. ▍ 本文由中国ACCA考试网整理发布,如需转载或引用请完整注明出处,不得篡改替换。更多ACCA精彩练习题,敬请关注微信公众号:ACCA学习帮(accaxxb)。 *很多人在学习ACCA的时候,难免因为方法不对或者说找不到切入点,而频频不懂...为了帮助大家在2017年更好的学习ACCA,我们整理了一些 「ACCANOTES F1-P5」 ,这些或许可以帮助你更好的掌握和学习ACCA, 点击免费领取 。

今天给大家带来的每日一练,是来自ACCA F4的精选真题:regulation of companies,记得做完在下拉看答案哦~

Question:Directors will not be required to account to the company for profits received in their position as directors in which of the following circumstances?
 
(i)Where it can be shown that the company has lost nothing
 
(ii)Where the company in general meeting resolves that the profits need not be accounted for
 
A.Neither(I)nor(ii).
 
B.(ii)only.
 
C.(i)only.
 
D.Both(I)and(ii).
 

 
The correct answer is:B
 
It is immaterial that the company does not suffer loss.The director can join in the vote to approve the transaction as long as no fraud is committed.

 
本文由中国ACCA考试网整理发布,如需转载或引用请完整注明出处,不得篡改替换。更多ACCA精彩练习题,敬请关注微信公众号:ACCA学习帮(accaxxb)。
 
*很多人在学习ACCA的时候,难免因为方法不对或者说找不到切入点,而频频不懂...为了帮助大家在2017年更好的学习ACCA,我们整理了一些「ACCA NOTES F1-P5」,这些或许可以帮助你更好的掌握和学习ACCA,点击免费领取>>>
 

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ACCA当中的Chartered全称为RoyalCharter,指的是其会员得到英国皇室授予皇家特许名衔,这个只有部分顶尖的组织和机构才会被授予;Certified为注册之意,指的是其会员行使的是具有法律效力的权益(所以鉴定一张证书是否是一张高含金量的证书,比较简单的方法就是看证书的全称当中是否有任何一个“C”) 。
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