在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。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!
5.In relation to the Company Law of China, explain the major rights of a shareholder of a limited liability company.
答案:
5 This question requires candidates to explain the major rights of a shareholder of a limited liability company under the Company Law of China.
A shareholder of a limited liability company shall have the following major rights:
(a) According to Article 34 of the Company Law a shareholder shall have the right to look up and copy the articles of association,the minutes of shareholders’ meetings, the resolutions of the meetings of the board of directors and the supervisory board, as well as the financial statements of the company. A shareholder may also request to look up the accounting books of the company.
(b) According to Article 35 of the Company Law a shareholder shall have the right to draw dividends in proportion to his equity in the company. Where a company increases capital, the shareholder as one of the existing shareholders shall have the priority to subscribe for new shares in proportion to his equity in the registered capital. A shareholder shall also have the right of priority if other shareholders transfer their equity to a third party.
(c) According to Article 37 of the Company Law a shareholder shall have the right to attend the shareholders’ meeting, according to Article 42 a shareholder should be notified 15 days before the shareholders’ meeting, and according to Article 43 a shareholder shall have the right to vote for any substantive matters of the company.
(d) According to Article 187 of the Company Law a shareholder shall have the right to receive the distribution of the remaining assets of the company in proportion to the shareholder’s equity after the completion of liquidation.
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