2010年12月ACCA考试考官报告(F4)(3)

文章作者 100test 发表时间 2011:03:18 18:40:16
来源 100Test.Com百考试题网

　　点击查看：#0000ff>2010年12月ACCA考试考官报告汇总

　　具体意见：问题五要求#000000>考生列出对于一般有限责任公司、独资有限责任公司以及国有独资企业股东的基本规则，同时考生也要指出这三种有限责任公司对资本的要求。问题六要求说明法院受理破产申请时，下列三种司法行为的法律效力：对债务人的资产保全措施、对债务人的强制执行程序和对债务人的未决诉讼。

　　Question Five
　　This question required candidates to state the basic rules regarding the shareholders of a general limited liability company and a sole-person limited liability company,as well as a wholly state-owned company.Candidates were also to state the requirements for capital for these three kinds of limited liability companies.

　　As a whole,answers to this question were satisfactory.Most of candidates were able to answer the basic rules regarding the shareholders and the capital requirements for three kinds of limited liability companies.

　　Common errors for this question included: