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:
(a) state the matters for a listed company to be decided at the general shareholders’ meeting, and the special voting requirements to be passed;
(b) state the special voting requirements for a listed company, if a director of the company is affiliated with another enterprise, and related matters to be voted by the board of directors.
答案：
5 This question requires candidates to state the rules for a listed company to pass a resolution under certain special circumstances in accordance with the relevant provisions of the Company Law of China.
(a) In accordance with Article 122 of the Company Law, purchases or sales of any important assets or the amount of guarantee provided by it exceeds 30% of the total amount of its assets within one year, the relevant matters shall be decided by the shareholders’ general meeting and the resolutions shall be adopted on an affirmative vote of two-thirds of the voting rights held by the shareholders attending the meeting.
(b) In accordance with Article 125 of the Company Law, where any director of a listed company has an affiliate relationship with the enterprises related to the matters to be decided at the meetings of the board of directors, such directors may not exercise the voting rights upon the particular resolution nor may exercise the voting rights on behalf of other directors. The meeting of the board of directors may be held if more than half of the directors having no such affiliate relationship attend the meetings, and the resolution made at the meetings of the board of directors shall be passed by more than half of directors having no such affiliate relationship. Where the number of the directors having no such affiliate relationship who attend the meetings is less than three, the particular matters shall be submitted to the shareholders’ general meeting of the listed company for examination and resolution.
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