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2020年acca考试F4模拟练习题(17)

2020-06-24 10:43:56  

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 the Securities Law of China:

(a) state, and explain the duties of, the relevant personnel of a listed stock company who are responsible for the disclosure of information in the company’s regular reports;

(b) state the legal liabilities of an issuer, a listed stock company and the relevant personnel for failing to disclose information, or disclosing false, misleading or omitted information.

答案:

7 This question requires candidates to state the rules as to the disclosure of information under the Securities Law.

(a) In accordance with Article 68 of the Securities Law, the directors and senior executives of a listed company shall confirm in writing on the regular reports of the company. Its supervisory board shall examine and approve the company’s regular reports worked out by the board of directors and shall put forward its opinion in writing on examination and approval. The directors, supervisors and senior executives of the company shall ensure the truthfulness, accuracy and completeness of the information disclosed by the company.

(b) In accordance with Article 193 of the Securities Law, where any issuer, listed company or other obligor of information disclosure fails to disclose the information according to relevant regulations or the information contains a falsehood, misleading statement or major omission, they shall bear the administrative liabilities as follows:

(i) to be ordered by the Securities Regulatory Commission to make a rectification;

(ii) to be given a disciplinary warning by the Securities Regulatory Commission;

(iii) to be imposed a fine from RMB 300,000 yuan to RMB 600,000 yuan;

(iv) the persons who are directly in charge and directly responsible for such wrong doings will be given a disciplinary warning and a fine between RMB 30,000 yuan to RMB 300,000 yuan.

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

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