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  • De Le On Thi Chuyen Doi Nam 2009

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    Nguyễn Hoàng Nhân
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    de le on thi chuyen doi nam 2009

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    11 views22 pages

    De Le On Thi Chuyen Doi Nam 2009

    Uploaded by

    Nguyễn Hoàng Nhân

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 22
    7° 5 oe a SOCIALIST REPUBLIC MINISTRY OF FINANCE OF VIETNAM EXAMINATION COUNCIL FOR | NATIONAL AUDITORS TEST FOR FOREIGN CERTIFIED AUDITORS | November 14% 2009 - Hanoi and Ho Chi Minh City (180 minutes) ! Required: Please tick or circle .01 correct answer for each of the questiéns listed in the following 5 parts (one mark for each correct answer): C PARTI: | ECONOMIC LEGISLATION, INVESTMENT LAW AND ENTERPRISE LAW PART I: FINANCE AND FINANCIAL MANAGEMENT PARTUI: LAWS AND REGULATIONS ON TAXATION AND TAX - MANAGEMENT——.—__-_. — PARTIV: LAWS AND REGULATIONS ON ACCOUNTING AND ACCOUNTING FOR ENTERPRISES PART V: LAWS AND REGULATIONS ON AUDIT AND ASSURANCE SERVICES Notes: Fi (i). Examince for aultorcertifoat: the exam includes 5 parts (180 minutes) Heading | (a, Examinee jor accountant certificate: the exam includes 4 parts (145 minutes) No: |G), Bxamince has already participated in ACCA & MOF examination: ~ In case of fishing 2 subjects: the exam includes 3 parts (108 minutes) | j= Incase of finishing I subject: the exam includes 4 parts (145 minutes) j Signature of superintendents First superintendent: Second superintendent:. Full name: Examinee Ne PARTI: ECONOMIC LEGISLATION, INVESTMENT LAW AND ENTERPRISE LAW (2) ‘Question 01: An enterprise which has a legal status end is not eligible to issue ities under the law of Vietnam is: wh. asingle member limited company vp, a 2-member ot more limited company J v v reese ca private enterprise Question 02: An individual of Japan the conditions that it ined by Vietnamese partners for a ‘business which has legal. status, and is permitted to issue securities ‘and whose owners have limited liability for the assets in use for Business. THis business enterprisS is: A. a2-member or more limited company ’b, ajoint-stock company (a Bor? 3 dovelotde e apartaership d._astate owned enterprise Question 03: Under the law of Vietnam, a joint stock company shall have: ‘a. ordinary shares b. voting preferred shares ¢. ordinary shares and preferred shares 4. preferred shares ‘Question 04; Under the law of Vietnam, which one of the followings} file @ request tothe relevant court to open procedures for bankruptey settlement for an enterprise. going bankrupt: 7 a ” a Uninsiied creditors. & datd Be aneuad % b. The representative of laborers in the enterprise Qv ©. Shareholders in the joint stock company \" id, The business owner and the representative of laborers in the enterprise. \ Question 03: Under the law of Vietnam, which of the following acts is treated as isconduct of competitior fa. providing misleading instruction/guidance bb, merging businesses c. acquiring businesses d._ going into joint ventures with others ‘Question 06: The chaitman of the Board of Management in a joint-stock company in which the State holds no share capital: — a. is always the business representative under the law bb. has the right to resolve the diminishment of the Company Director for breaches of the Company's charter Jo. shall not at :he time work as a civil servant fod Question 07: Cross-border sale-purchase contracts under the Commercial Law 1005) ! shall be made in writing or other forms or instruments wiich are as legally valid asa written contract J >, canbe engaged verbally cc. both (a}-and (6) are false (Question 08: Under the Law of Competition (2004), all acts of abusing market dominating positions Ja. are all prohibited by law J b. are all named as restrictions of competition both (a) and (b) are false. Question 09: Under the Investment Law (2005), purchasing securities is an act of a. direct investment

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