ACCA2011年6月份考試大綱(F4)(9)

　　隨著ACCA2010年12月份考試的結(jié)束，考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中，為幫助廣大考生迅速掌握考試要點(diǎn)，定位好備考重點(diǎn)，正保會(huì)計(jì)網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學(xué)習(xí)指南，以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí)，并為每一部分的考點(diǎn)提供詳細(xì)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]

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