中公财经 中公财经

acca
 

2020年acca考试F4模拟练习题(7)

2020-06-19 14:40:11  

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!

7. In relation to corporate behaviour and legal liabilities:

(a) explain the term controlling shareholder under the Company Law of China;

(b) explain how the creditors may take legal action against the shareholder of a company for abusing the independent legal entity, and the doctrine of law for such legal action;

(c) explain the civil liabilities of the controlling shareholder for the damage of the company through affiliate trading.

答案:

7 This question requires candidates to explain the term controlling shareholder, and state the civil liability of the controlling shareholder for his illegal activities causing damage to the company as well as in relation to corporate behaviour and legal liabilities.

(a) In accordance with Article 217 of the Company Law, the term controlling shareholder refers to any shareholder whose equity accounts for 50% or more of the registered capital of a limited liability company, or any shareholder who holds 50% or more of the total amount of share capital of a joint stock company. It also refers to any shareholder, although whose equity or shares is less than 50%, who may have a major impact on the resolutions of the shareholders’ meeting or the shareholders’ general meeting through his or her voting powers.

(b) In accordance with Article 20 of the Company Law, where the shareholder of a company abuses the independent status of a corporate legal person and limited liability of shareholders to avoid company’s debts and damages the interests of the creditors of the company, the creditors may bring a lawsuit against that shareholder and the company jointly. This kind of legal action is under the doctrine of disregard of corporate personality or piercing the corporate veil.

(c) In accordance with Article 21 of the Company Law, the controlling shareholder of a company shall not, by taking advantage of the affiliate relationship, damage the interests of the company. He shall be liable for any loss or damage to the company.

Under such circumstances other shareholders of the company are entitled to bring a lawsuit, in the name of the company and for the interests of the company, against the controlling shareholder if the company refuses or fails to take the necessary legal action. Such a kind of lawsuit against the controlling shareholder, in the name of the company, by other shareholders is in the character of subrogate litigation.

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。

来源: 中公财经

上一篇 2020年acca考试F4模拟练习题(6)
下一篇 2020年acca考试F4模拟题每日一练(28)
联系我们
注:本站稿件未经许可不得转载,转载请保留出处及源文件地址。
ACCA考试交流群
扫描二维码 进群了解更多考试资讯及活动优惠

acca考试中公辅导课程报名预约

 
 
关闭弹框
提交成功!
近期我们会联系您,请注意接听
qq扫码
acca学习交流群
二维码
进群即可了解更多考试资讯
 

推荐活动

查看更多
换一批
电话 咨询 课程 APP
 
 

选择分校

全国 北京 广东 山东 江苏 上海 浙江 河南 四川 山西 河北 湖北 安徽 湖南 福建 陕西 辽宁 重庆 云南 江西 广西 天津 吉林 内蒙古 黑龙江 海南 贵州 青海 甘肃 新疆 宁夏 西藏
 

选择项目

国内财经证书domestic

初级会计职称 税务师 初级经济师 中级经济师 高级经济师

国际财经证书international

CMA

金融相关证书finance

证券从业 基金从业 期货从业 银行从业