今天为大家带来的是ACCA F4的试题内容,感兴趣的一定要看完哦~顺便再送大家一个备考ACCA的神兵利器-当当当!
2020ACCA考试资料包,自提,戳:ACCA资料【新手指南】+内部讲义+解析音频Question:Directors will not be required to account to the company for profits received in their position as directors in which of the following circumstances?
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(i) Where it can be shown that the company has lost nothing
(ii) Where the company in general meeting resolves that the profits need not be accounted for
A. Neither (I) nor (ii).
B. (ii) only.
C. (i) only.
D. Both (I) and (ii).
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The correct answer is: B
It is immaterial that the company does not suffer loss. The director can join in the vote to approve the transaction as long as no fraud is committed.