चार्टर्ड एकाउन्टेन्सी (CA, ACCA)

CA / ACCA: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

611. Preference shares differ from equity shares mainly because preference shareholders have:

     कUnlimited voting rights at all meetings खNo right to any dividend गA prior right to a fixed dividend and to repayment of capital on winding up घPersonal liability for the company's debts
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

612. A floating charge over a company's assets such as inventory and receivables:

     कPrevents the company from selling any of the charged assets खAttaches to a specific fixed asset from the outset गGives the chargeholder ownership of the assets घAllows the company to deal with the assets in the ordinary course of business until it crystallises
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

613. The essential difference between a shareholder and a debenture holder is that a debenture holder is:

     कAn owner entitled to vote at all general meetings खA creditor of the company entitled to interest, not an owner गPaid only after equity shareholders on winding up घEntitled to dividends only when profits are declared
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

614. The minimum number of members who must be present for the business of a meeting to be validly transacted is called the:

     कProxy खAgenda गMinutes घQuorum
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

615. A person appointed by a shareholder to attend and vote at a general meeting on his behalf is called a:

     कNominee director खCompany secretary गLiquidator घProxy
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

616. Under company law, including Nepal's Companies Act, 2063, a special resolution generally requires the support of at least:

     क51% of the votes खTwo-thirds of all directors ग75% (three-fourths) of the votes of shareholders present घAll shareholders
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

617. A resolution passed at a general meeting by a simple majority of votes cast by members present in person or by proxy is:

     कAn ordinary resolution खA special resolution गA unanimous resolution घA board resolution
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

618. In Regal (Hastings) Ltd v Gulliver, directors made a profit by taking up shares in an opportunity that came to them as directors. They were held:

     कLiable to account to the company for the profit, even though they acted in good faith खEntitled to keep the profit because they acted honestly गLiable only if the company suffered a loss घGuilty of a criminal offence
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

619. In Percival v Wright, directors bought shares from members without disclosing pending takeover negotiations. The court held that:

     कDirectors owe fiduciary duties to every shareholder individually खThe sale was void for fraud गThe directors must pay compensation to the company घDirectors owe their fiduciary duties to the company, not to individual shareholders
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

620. The rule in Foss v Harbottle states that, where a wrong is done to a company:

     कAny individual shareholder may always sue in his own name खOnly creditors may sue गThe proper plaintiff is the company itself, and the majority decides घDirectors are personally liable to each shareholder
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।