2018年ACCA考试F4模拟练习（8）

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　　2018年ACCA考试F4模拟练习(8)

　　Question：Which of the following is not a statutory duty of a director under the Companies Act 2006?

　　A. Duty to promote the success of the company.

　　B. Duty to exercise independent judgement.

　　C. Duty to act within powers.

　　D. Duty to avoid transactions with the company.

　　The correct answer is: D

　　The other options are statutory duties.

　　Duty to act within powers (s171)

　　Duty to promote the success of the company (s172)

　　Duty to exercise independent judgement (s173)

　　Question：In a creditors' voluntary liquidation, which three of the following powers can be exercised by the members' nominee as liquidator pending the appointment of a liquidator by the creditors and without the need to obtain the permission of the court?

　　A. Institute court proceedings.

　　B. Do anything necessary to protect the company's assets.

　　C. Purchase investment property.

　　D. Dispose of goods likely to diminish in value quickly.

　　E. Take control of the company's property.

　　The correct answers are:BDE

　　Under the Insolvency Act 1986, the members' liquidator's powers are restricted to taking control of the company's property, disposing of goods likely to diminish in value quickly (e.g., perishable goods), and doing anything else necessary to protect the company's assets. Unless court proceedings or the purchase of property came under one of those headings, permission of the court would have to be obtained first.

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