篩選結(jié)果 共找出680題

?Which of the following is required to permit a public company to reduce its share capital??

A

?A special resolution and a solvency statement from the directors?

B

?A special resolution and court approval?

C

?Authority in the articles and a special resolution?

Which type of dividend is paid by the issue of additional shares??

A

?Scrip dividends?

B

?Capital dividends?

C

?Equity dividends?

?At which point before its payment does a dividend become a debt of the company??

A

?When it is declared by the company in general meeting?

B

?When it is recorded in the financial statements?

C

?When the company's bank receives the instruction to make the payment?

A dividend becomes a debt of the company when it is declared.

A

?Accumulated realised profits?

B

?Retained earnings?

C

?Capital redemption reserve?

The rules of capital maintenance exist to primarily protect which of the following parties??

A

?A company's members?

B

A company's creditors?

C

?A company's customers?

D

?The government?

Which of the following is NOT a valid method that a company may use to reduce its share capital according?to the Companies Act 2006??

A

Pay off part of paid-up share capital out of surplus profits?

B

Extinguish liability on partly paid shares?

C

?Buy back fully paid up share capital from shareholders using cash not surplus profit?

D

Cancel paid-up share capital that is no longer represented by assets?

Which TWO of the following are true concerning the issuing of a solvency statement by private companies in?connection with a reduction of the company's share capital??

(1) A solvency statement must be made 15 days in advance of the meeting where the special resolution?concerning the reduction will be voted on??

(2) Only the Chairman and Finance Director of the company must be named on the statement.?

(3) The statement must declare that there are no grounds to suspect the company will be unable to pay?its debts for the next six months

?(4) It is an offence to make a solvency statement without reasonable grounds for the opinion expressed?in it?

A

?1 and 2?

B

?1 and 4?

C

?2 and 3?

D

?3 and 4?

?Which of the following statements concerning public companies reducing their share capital is correct??

A

?A public company can reduce its share capital to below ￡50,000 and remain a public company?without restriction?

B

?A public company that wishes to reduce its share capital to below ￡50,000 must re-register as a?private company?

C

?A public company that wishes to reduce its share capital to below ￡50,000 must obtain permission?from the stock market?

D

?A public company that wishes to reduce its share capital to below ￡50,000 must pass a written?resolution of the members?

?What is the name given to dividends that are paid part of the way through a company's financial year??

A

?Semi-dividends?

B

?Dividends paid in specie?

C

?Interim dividends?

D

?Preference dividends?

?In relation to the payment of dividends, which of the following will be included in the profit available for?distribution in a company's current financial year??

A

?An increase in the asset value of a head office building that occurred during the current financial year?

B

?Profit on the sale of an asset sold after the end of the current financial year?

C

?A depreciation charge made in the current financial year?

D

?A premium received on the nominal value of shares issued in the current financial year?