ACCA题目分享:Mock Examination 2

In June 20X8, Goga plc needs to secure a substantial loan in order to continue trading. It is negotiating with ABC bank, which has suggested a fixed charge over the company’s premises for the debt.

Which of the following statements about the proposed fixed charge is NOT true?(2 marks)

A It provides good long-term security because Goga plc will always need somewhere from which to trade

B If the premises were to be sold to a third party, then the third party can never be liable for the debt

C It will rank before a floating charge created on the following day in terms of repayment priority

D It will rank after a fixed charge created last month in terms of repayment priority


解析:

Task 2:B

A fixed charge attached to the property (in this case the premises) would normally be repaid from the proceeds of the sale. If it is not, then the purchaser will become liable to the charge.