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隨著ACCA2010年12月份考試的結束,考生正式進入ACCA2011年6月份的考試備考當中,為幫助廣大考生迅速掌握考試要點,定位好備考重點,正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨,將陸續公布2011年6月份ACCA考試大綱和學習指南,以饗考生!該大綱和學習指南旨在幫助考生規劃學習,并為每一部分的考點提供詳細的信息。
E COMPANY LAW
1.Various forms of companies
a)Explain what is a limited liability company.[1]
b)Explain what is a sole-person limited liability company.[1]
c)Explain what is a wholly state-owned limited liability company.[1]
d)Explain what is a joint stock company.[1]
2.Incorporation of companies and their Internal structures
a)Describe the conditions and procedures to incorporate various companies.[1]
b)Explain the role and duties of company promoters.[2]
c)Describe the major rights of shareholders of a limited liability company.[2]
3.Registered capital and contributions of capital
a)Explain the different meaning of the registered capital under a limited liability company and a joint stock company.[2]
b)Describe various forms of capital contribution.[2]
c)Explain the duty of company promoters to make capital contributions.[2]
d)Explain the doctrine of capital maintenance and capital reduction. [2]
4.Administration of companies
a)Explain the role of directors in the operation of a company.[2]
b)Discuss the ways in which directors are appointed,and can lose their office.[2]
c)Explain the duties that directors owe to their companies.[2]
d)Explain the special rules on the organisation of a joint stock company.[2]
e)Distinguish between types of meetings:ordinary and extraordinary general meetings.[1]
f)Explain the procedures for calling such meetings.[2]
5.Transfer of shares and stocks
a)Explain the rules for transfer of shares of a limited liability company.[2]
b)Explain the special rules for transfer of shares of a limited liability company through an enforcement procedure by court.[2]
c)Explain the rules for transfer of stocks of a joint stock company.[2]
d)Explain the rule for a shareholder to request the limited liability company to purchase the shares of the former.[2]
6.Merger and division of companies
a)Describe different forms of company merger.[1]
b)Explain the procedural conditions for company merger or division.[2]
7.Accounting and dividends
a)Explain the rules governing the distribution of dividends.[2]
b)Explain the rules governing the use of corporate funds.[2]
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