2011年6月ACCA考试F4考试真题答案(5)

来源:ACCA/CAT    发布时间:2012-02-04    ACCA/CAT视频    评论

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 3–4   An answer which states limited points as to the circumstances for holding a creditors’ meeting or as to the functions and duties of a creditors’ committee.
0–2   An answer which shows little or no knowledge of the area.

7   8–10   An answer which explains clearly the term controlling shareholder, and states the doctrine of disregard of corporate personality as well as the system of subrogate litigation.
5–7   An answer which explains the term controlling shareholder, and states any one of part (b) or (c). Alternatively, the answer explains partly the term controlling shareholder, and states the major contents of part (b) or part (c).
3–4   An answer which deals with any one part of part (a), (b) and (c). Alternative, the answer states limited points in any two parts among part (a), (b) and (c).
0–2   An answer which shows little or no knowledge of the area.

8   8–10   An answer which correctly deals with the legal issues on security in property and security in pledge, and the transfer of contractual right.
5–7   An answer which represents a sound understanding of the legal issues in the problem section and gives complete answers to any two parts of this question, or merely gives the conclusions to every part of this question but fails to give any reasons to support the conclusions.
3–4   An answer which shows some understanding of the legal issues and gives only one correct conclusion of part (a) or (b), but fails to give any reasons to support the conclusion.
0–2   The answer is a very weak response showing no, or very little, understanding of the question.

9   8–10   An answer which shows a complete understanding of the rules as to the issue of corporate bonds in part (a), (b) and (c), and gives reasons to support the conclusions to the question.
5–7   An answer which explains the conditions of issuing corporate bonds, and gives a correct conclusion in part (a) and part (c) but fails to deal with the question in part (b). Or as an alternative, the answer gives correct conclusions in part (a) and (b), but gives no reasons to support the conclusions.
3–4   An answer which gives a correct conclusion in part (b), but fails to give any conclusion in part (a) and part (c).
0–2   An answer which shows no, or very little, understanding of the question.

10   8–10   An answer which gives a complete answer to each part of the question and gives correct reasons to support the answer, especially shows an ability to determine the revocable act of giving up a creditor’s right, the time-limit for such an act to be supported by the court and the rule to deal with the situation that shareholders of the debtor fail to fulfil their obligation to make capital contributions.
5–7   An answer which shows a good understanding of the rule of revocable act of the debtor by the application of the bankruptcy administrator and a correct conclusion in part (a), but fails to give a correct conclusion in part (b). Or as an alternative, an answer which shows a sound understanding of any point in part (a) and gives a correct conclusion in part (b).
3–4   An answer which shows limited understanding of the rule in relation to the revocable act of the debtor in part (a) or the rule relation to the failure of the shareholder to make full capital contributions in part (b), but without any reasons.
0–2   An answer which shows very little or no understanding of the question.

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