題目

?In relation to the payment of dividends, which of the following will be included in the profit available for?distribution in a company's current financial year??

A

?An increase in the asset value of a head office building that occurred during the current financial year?

B

?Profit on the sale of an asset sold after the end of the current financial year?

C

?A depreciation charge made in the current financial year?

D

?A premium received on the nominal value of shares issued in the current financial year?

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Chapter17Capitalmaintenanceanddividendlaw

Depreciation in the current year is a realised loss that is included in the calculation of distributable?profit. Asset revaluations are unrealised and not included. Only realised profits in the current or?previous financial years are included. A premium received on issuing shares goes to the share?premium account and is not included in the profits available for distribution.

多做幾道

Which of the following is a remedy available under the civil law??

A

A fine?

B

?Imprisonment?

C

?Damages

All criminal law cases begin in which of the following courts?

A

The County Court

B

The Magistrate's Court?

C

The Crown Court

The Queen's Bench, Family and Chancery are all division of which court??

A

Crown Court?

B

?Supreme Court?

C

High Court

?Which of the following statements concerning cases brought before a Magistrate's Courts is correct??

A

The case is decided by the Magistrate rather than a jury?

B

Only criminal cases are heard at a Magistrate's Court?

C

Appeals are made directly to the Court of Appeal?

Which of the following offences would only be heard at a Magistrate's Court??

A

An indictable offence?

B

A summary offence?

C

?A 'triable either way' offence?

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