篩選結(jié)果 共找出34題

?If a company makes an unlawful dividend, who may be involved in making good the distribution??

A

?The company only?

B

?The directors only?

C

?The shareholders only?

D

?The company, the directors and the shareholders?

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

A

Scrip dividends

B

Equity dividends

C

Capital dividends

Dividends that are paid part of the way through a company's financial year are known by which of the following names?

A

Interim dividends

B

Semi-dividends

C

Dividends paid in specie

D

Preference dividends

What is the principle of capital maintenance??

A

?Companies should not make payments out of capital to the detriment of creditors?

B

?Companies should seek to maintain or increase their capital at all times?

C

?Companies should maintain the ratio of their debt and equity capital?

?Which of the following statements regarding reduction of capital is correct??

A

?A limited company requires a court order to cancel unissued shares?

B

?A limited company requires a special resolution of its members to cancel unissued shares?

C

?A limited company is permitted without restriction to cancel its unissued shares?

Which of the following is required to permit a private company to reduce its share capital without application?to a court??

A

?A special resolution only?

B

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

C

?Authority in the articles and an ordinary resolution?

?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?