在acca考试的备考之路上，注定少不了一些艰辛和坚持。为了达到心中的目标，我们只有不断的努力，努力，在努力!万丈高楼平地起，搭建扎实的acca学习基础，就需要每天坚持不断的练习。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
Riz is considering incorporating a public limited company. He is keen to ensure that the company is funded correctly, but not excessively, and is aware that the Companies Act includes a number of rules concerning share capital.
He has been advised to consider the following terms in connection with share capital and is seeking your advice.
(1) Issued share capital
(2) Paid-up share capital
(3) Called-up share capital
(4) Authorised share capital
Required
(a) Identify which concerns the number of shares held by shareholders
(b) Identify which concerns the amount of money a company has received for the shares held by shareholders
(c) State the rules concerning the minimum amount of issued and paid-up share capital of a public limited company
答案：(a) A company's issued share capital is the type, class, number and amount of shares actually held by its shareholders. Therefore it is the term related to the number of shares held by shareholders.
(b) Paid-up share capital is the amount of a company's issued share capital that it has actually received payment for from the shareholders. It is therefore the term related to the amount of money received by the company from shareholders for their shares.
(c) The Companies Act states that for a public limited company, the issued share capital must be at least £50,000 of which at least one quarter plus the full amount of any share premium must be paid up.
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
