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ACCA2011年6月份考试大纲(F4)(9)

普通 来源:www.accaglobal.com 2011-01-02

  随着ACCA2010年12月份考试的结束,考生正式进入ACCA2011年6月份的考试备考当中,为帮助广大考生迅速掌握考试要点,定位好备考重点,正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨,将陆续公布2011年6月份ACCA考试大纲和学习指南,以飨考生!该大纲和学习指南旨在帮助考生规划学习,并为每一部分的考点提供详细的信息。

  E COMPANY LAW

  1.Various forms of companies

  a)Explain what is a limited liability company.[1]

  b)Explain what is a sole-person limited liability company.[1]

  c)Explain what is a wholly state-owned limited liability company.[1]

  d)Explain what is a joint stock company.[1]

  2.Incorporation of companies and their Internal structures

  a)Describe the conditions and procedures to incorporate various companies.[1]

  b)Explain the role and duties of company promoters.[2]

  c)Describe the major rights of shareholders of a limited liability company.[2]

  3.Registered capital and contributions of capital

  a)Explain the different meaning of the registered capital under a limited liability company and a joint stock company.[2]

  b)Describe various forms of capital contribution.[2]

  c)Explain the duty of company promoters to make capital contributions.[2]

  d)Explain the doctrine of capital maintenance and capital reduction. [2]

  4.Administration of companies

  a)Explain the role of directors in the operation of a company.[2]

  b)Discuss the ways in which directors are appointed,and can lose their office.[2]

  c)Explain the duties that directors owe to their companies.[2]

  d)Explain the special rules on the organisation of a joint stock company.[2]

  e)Distinguish between types of meetings:ordinary and extraordinary general meetings.[1]

  f)Explain the procedures for calling such meetings.[2]

  5.Transfer of shares and stocks

  a)Explain the rules for transfer of shares of a limited liability company.[2]

  b)Explain the special rules for transfer of shares of a limited liability company through an enforcement procedure by court.[2]

  c)Explain the rules for transfer of stocks of a joint stock company.[2]

  d)Explain the rule for a shareholder to request the limited liability company to purchase the shares of the former.[2]

  6.Merger and division of companies

  a)Describe different forms of company merger.[1]

  b)Explain the procedural conditions for company merger or division.[2]

  7.Accounting and dividends

  a)Explain the rules governing the distribution of dividends.[2]

  b)Explain the rules governing the use of corporate funds.[2]

  2011年ACCA考试辅导招生方案>>

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