ACCA考试辅导：F4模拟练习

　　Question：Where a director fails to give notice of an interest in a contract made with the company as required by s182, and the contract is profitable for the company, which option is not available to it?

　　A. Rescind the contract.

　　B. Ignore the error.

　　C. Claim damages from the director.

　　D. Ratify the contract.

　　The correct answer is: Claim damages from the director.

　　解析：As with any contract, the company can only claim damages if it has suffered loss, which in this case it has not.

　　As the contract was profitable the company could decide to ignore the error as it is up to the company whether or not to take action against the director. It could ratify the contract but this is not necessary. Recession is an option but it is unlikely to be taken.

　　Question：What proportion of votes cast is required to pass a written resolution?

　　A. A 75% majority.

　　B. A simple or a 75% majority.

　　C. A 95% majority only.

　　D. A simple majority only.

　　The correct answer is: A simple or a 75% majority.

　　The percentage required depends on the nature of the business being voted on.