小编导读:帮助考生更好地理解ACCA知识,顺利通过考试,提高专业知识和答题技巧,小编为大家准备了一些考试综合测试题,高顿祝各位考生考试大捷!
(c) Under ss.69-74 of CA 2006 a new procedure has been introduced to cover situations where a company has been registered with a name
(i) that it is the same as a name associated with the applicant in which he has goodwill, or
(ii) that it is sufficiently similar to such a name that its use in the United Kingdom would be likely to mislead by suggesting a connection between the company and the applicant (s.69)。
Section 69 can be used not just by other companies but by any person to object to a company names adjudicator if a company*s name is similar to a name in which the applicant has goodwill. There is a list of circumstances raising a presumption that a name was adopted legitimately; however even then, if the objector can show that the name was registered either, to obtain money from them, or to prevent them from using the name, then they will be entitled to an order to require the company to change its name.
Under s.70 the Secretary of State is given the power to appoint company names adjudicators and their staff and to finance their activities, with one person being appointed Chief Adjudicator.
Section 71 provides the Secretary of State with power to make rules for the proceedings before a company names adjudicator. Section 72 provides that the decision of an adjudicator and the reasons for it, are to be published within 90 days of the decision.
Section 73 provides that if an objection is upheld, then the adjudicator is to direct the company with the offending name to change its name to one that does not similarly offend. A deadline must be set for the change. If the offending name is not changed, then the adjudicator will decide a new name for the company.
Under s.74 either party may appeal to a court against the decision of the company names adjudicator. The court can either uphold or reverse the adjudicator*s decision, and may make any order that the adjudicator might have made.
5 (a) As shareholders in limited companies, by definition, have the significant protection of limited liability, the courts have always seen it as the duty of the law to ensure that this privilege is not abused at the expense of the company‘s creditors. To that end they developed the doctrine of capital maintenance, the specific rules of which are now given expression in the Companies Act (CA) 2006. The rules, such as that stated in CA 2006 s.580 against shares being issued at a discount, ensure that companies receive at least the full nominal value of their share capital. The rules relating to the doctrine of capital maintenance operate in conjunction to those rules to ensure that the capital can only be used in limited ways. Whilst this may be seen essentially as a means of protecting the company’s creditors, it also protects the shareholders themselves from the depredation of the company‘s capital.
There are two key aspects of the doctrine of capital maintenance: firstly, that creditors have a right to see that the capital is not dissipated unlawfully; and secondly that the members must not have the capital returned to them surreptitiously. There are a number of specific controls over how companies can use their capital, but perhaps the two most important are the rules relating to capital reduction and company distributions.
高顿网校温馨提醒
各位考生,2015年ACCA备考已经开始,为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,高顿网校开通了全免费的ACCA题库(包括精题真题和全真模考系统),题库里附有详细的答案解析,学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>
| ACCA网络课程 | 课程专业名称 | 讲师 | 试听 |
85%的人正在学习该课程 | ACCA 全维度网课体验课程 实景课堂与独立录制 覆盖所有知识点,根据学习计划推进学习进度 | 高顿名师 | ![]() |
70%的人正在学习该课程 | ACCA网课全科卡(8.2折) 为零基础刚开始学习ACCA的学员特别定制 | 高顿名师 | ![]() |
精彩推荐:
展开全文
版权声明:本条内容自发布之日起,有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品,均为本网站合法拥有版权的作品,未经本网站授权,任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。 经本网站合法授权的,应在授权范围内使用,且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”,并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者,本网站将依法追究其法律责任。 本网站的部分资料转载自互联网,均尽力标明作者和出处。本网站转载的目的在于传递更多信息,并不意味着赞同其观点或证实其描述,本网站不对其真实性负责。 如您认为本网站刊载作品涉及版权等问题,请与本网站联系(邮箱fawu@gaodun.com,电话:021-31587497),本网站核实确认后会尽快予以处理。
-
ACCA考试F4科目阶段测试part7 高顿教育 2015-08-28 11:31:36
-
ACCA考试F4科目阶段测试part6 高顿教育 2015-08-28 11:28:42
-
ACCA考试F4科目阶段测试part5 高顿教育 2015-08-28 11:26:31
-
ACCA考试F4科目阶段测试part4 高顿教育 2015-08-28 11:24:26
-
ACCA考试F4科目阶段测试part3 高顿教育 2015-08-28 11:22:16
ACCA

证书星级
距离ACCA考试仅剩
天
特许公认会计师公会(The Association of Chartered Certified Accountants)简称ACCA,成立于1904年,是目前世界上专业会计师团体,也是国际学员众多、学员规模发展迅速的专业会计师组织。
加载更多
ACCA学习资料







