2018年ACCA考试F4模拟练习（7）

　　想要第一时间获得ACCA考试相关信息，想要获得更多备考资源，请关注“求学快递网”公众号，你不能错过的考试利器!

　　2018年ACCA考试F4模拟练习(7)

　　Question：When deciding a case, a Divisional Court of the Chancery division is not bound by previous decisions of——

　　A. The Employment Appeals Tribunal.

　　B. The Court of Appeal.

　　C. A Divisional Court of the Chancery division.

　　D. The Supreme Court.

　　The correct answer is: The Employment Appeals Tribunal.

　　Being of equal status with the High Court, its decisions are not binding on a Divisional Court of the Chancery division of the High Court.

　　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.

　　手机扫一扫二维码，更多考试资讯尽在“掌”握：