2018年9月英国精算师-财务和财务报告真题

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  27 September 2018 (am)

  

  Subject CT2 – Finance and Financial Reporting Core Technica


  1 Which of the following statements about limited companies is correct?


  A A company’s shareholders will never be personally liable for the company’s obligations.


  B A small company’s shareholders must be directors.


  C Company directors can be shareholders.


  D Companies can be managed by professional managers, whereas sole traders and partnerships must be managed by their owners.


  2 Which of the following describes the cost of trade credit?


  A The cost of trade credit is included in the purchase price of the goods being purchased.


  B The cost of trade credit is known and transparent.


  C Trade credit is provided free of charge.


  D Trade credit liabilities can be settled late without consequence.


  3 Which of the following statements is correct?


  A A bank overdraft is more flexible than a fxed term loan.


  B A bank overdraft must be repaid within a year.


  C Banks cannot recall overdrafts because doing so would put customers out of business.


  D Banks generally secure overdrafts against specifc assets.


  4 A manufacturing company has been approached by a public limited company (PLC) that wishes to apply for trade credit. Which of the following statements about the applicant’s PLC status is correct?


  A A PLC has a stock market quotation, making it more accountable.


  B A PLC has a widespread shareholding, reducing the risk of conflicting interests.


  C A PLC is a larger entity than a private limited company.


  D A PLC is not necessarily more creditworthy than a private limited company.



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