2010年12月份特许公认会计师考试真题(F4)[1]

【51Test.NET - 特许公认会计师(ACCA/CAT)试题】
ALL TEN questions are compulsory and MUST be attempted
　　1 In relation to the Civil Procedure Law of China:
　　(a)explain the term exclusive jurisdiction; (2 marks)
　　(b)state the major legal characteristics of exclusive jurisdiction,in terms of:
　　(i)the basis of exclusive jurisdiction; and (4 marks)
　　(ii)the effect of the rule of exclusive jurisdiction. (4 marks)
　　(10 marks)
　　2 In relation to the Property Law of China:
　　(a)explain the term right of lien; (4 marks)
　　(b)state THREE conditions to be met for a party to claim the right of lien. (6 marks)
　　(10 marks)
　　3 In relation to the Labour Contract Law of China:
　　(a) state the various powers of the labour administration in exercising its supervisory and examining functions;
　　(2 marks)
　　(b) state any FOUR kinds of situations under which the labour administration may issue administrative orders to an employer for violations of Labour Contract Law. (8 marks)
　　(10 marks)
　　4 In relation to the Contract Law of China:
　　(a)explain the term termination of contract; (2 marks)
　　(b)explain and distinguish between termination of contract and dissolution of contract. (8 marks)
　　(10 marks)
　　5 In relation to the Company Law of China:
　　(a)state the basic rules regarding the shareholders of:
　　(i)a general limited liability company; (2 marks)
　　(ii)a sole-person limited liability company and a wholly state-owned company; and (2 marks)
　　(b)state the requirements for capital of:
　　(i)a general limited liability company; (2 marks)
　　(ii)a sole-person limited liability company; and (2 marks)
　　(iii)a company with exclusive state-ownership. (2 marks)
　　(10 marks)
　6 In relation to the Enterprises Bankruptcy Law of China,state the legal effect of the acceptance of an application for bankruptcy by the court:
　　(a)in terms of the preservative measures against the assets of the debtor; (4 marks)
　　(b)in terms of the enforcement proc特许公认会计师(ACCA/CAT)