快速查題-ACCA英國注冊會計師試題

?Five years ago, Del and Rod formed a limited company, Trot Ltd. The pair were the company's only directors?and shareholders. The company was initially profitable but started making losses in its third year. Rod?thought that the business should be liquidated at this point but Del persuaded him that the business should?continue. Del continued to run the company but Rod, although he retained his position as a director, decided?to focus his attention on another business venture.?

Trot Ltd continued to make substantial losses, but Del produced fake company accounts to hide the?company's debts. Eventually the scale of the losses became too large to hide and the company went into?liquidation.?

?Ian is an accountant, and one of his clients is Jet, who runs an illegal operation as well as some other?legitimate businesses. Jet approached Ian for advice as to how he should deal with the gains he makes from?the illegal operation. Ian suggested that, rather than try to use his existing legitimate businesses to disguise?the source of the money, Jet should use his legally made money to buy the local football club, Kickers, with?the intention of passing his gains from the illegal operation through the club's accounts.?

Jet accepted the proposal and appointed Ian as Kickers' finance director and together they passed the illegal?money through the football club.??

?Sid is a director of two listed public companies in which he has substantial shareholdings: Trend plc and?Umber plc.?

The annual reports of both Trend plc and Umber plc have just been drawn up, although not yet disclosed.?They show that Trend plc has made a surprisingly big loss and that Umber plc has made an equally?surprising big profit. On the basis of this information Sid sold his shares in Trend plc and bought shares in?Umber plc. He also advised his brother to buy shares in Umber plc.??

Vic, who is also a shareholder in both companies, sold a significant number of shares in Umber plc only the?day before its annual report was published.?

?Greg is a member of the board of directors of Huge plc. He also controls a private limited company, Imp Ltd,?through which he operates a management consultancy business. He also owns all the shares in Jet Ltd,?through which he conducts an investment business.?

When Greg learns that Huge plc is going to make a take-over bid for Kop plc, he arranges for Jet Ltd to buy a?large number of shares in Kop plc on the London Stock Exchange, on which it makes a large profit when it?sells them after the takeover bid is announced. He then arranges for Jet Ltd to transfer the profit to Imp Ltd?as the charge for supposed consultancy work. The money is then transferred to Greg through the declaration?of dividends by Imp Ltd.?