问题 问答题

Roogi Bhd was incorporated in 1999. The company has suffered revenue losses exceeding RM10 million over the last three years. However, its subsidiary, Kaya Bhd, has made substantial profi ts last year. Kaya Bhd has not distributed these profi ts as dividends to its own members.Cermat, the managing director of Roogi Bhd, seeks your advice on the following matters:(a) whether Roogi Bhd can pay a cash dividend to its members by utilising funds available in its share premium account; (3 marks)(b) whether Roogi Bhd can utilise the profi ts of its subsidiary, Kaya Bhd, to pay dividends to its (Roogi Bhd’s) members; (2 marks)(c) whether, in the event it makes revenue profi ts next year, it may utilise those profi ts to pay dividends for that year without offsetting the revenue losses for the previous years; (2 marks)(d) the legal position under the Companies Act 1965, if it is discovered that Roogi Bhd has paid a cash dividend out of capital. (3 marks)Required:Advise Cermat.Note: The mark allocation is shown against each part of the question. (10 marks)

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判断题
阅读理解

阅读理解。

     Diet Coke, diet Pepsi, diet pills, no-fat diet, vegetable diet… We are surrounded by the word "diet"

everywhere we look and listen. We have so easily been attracted by the promise and potential of diet

products that we have stopped thinking about what diet products are doing to us. We are paying for

products that harm us psychologically and physically (身体上).

     Diet products significantly weaken us psychologically. On one level, we are not allowing our brain

to admit that our weight problems lie not in actually losing the weight, but in controlling the consumption

of fatty, high-calorie, unhealthy foods. Diet products allow us to jump over the thinking stage and go

straight for the scale (秤) instead. All we have to do is to swallow or recognize the word"diet" in food

labels.

     On another level, diet products have greater psychological effects. Every time we have a zero-calorie

drink, we are telling ourselves without our awareness that we don't have to work to get results. Diet

products make people believe that gain comes without pain, and that life can be without resistance and

struggle.

     The danger of diet products lies not only in the psychological effects they have on us, but also in the

physical harm that they cause. Diet foods can indirectly harm our bodies because consuming them instead

of healthy foods means we are preventing our bodies from having basic nutrients (营养成分). Diet foods

and diet pills contain zero calories only because the diet industry has created chemicals to produce these

wonder products. Diet products may not be nutritional, and the chemical that go into diet products are

potentially dangerous.

     Now that we are aware of the effects that diet products have on us, it is time to seriously think about

buying them. Losing weight lies in the power of minds, not in the power of chemicals. Once we realize this,

we will be much better able to resist diet products, and therefore prevent the psychological harm that comes

from using them.

1. From Paragraph 1, we learn that _____.

A. diet products fail to bring out people's potential

B. people have difficulty in choosing diet products

C. diet products are misleading people

D. people are fed up with diet products

2. One psychological effect of diet products is that people tend to _____.

A. try out a variety of diet foods

B. hesitate before they enjoy diet foods

C. pay attention to their own eating habits

D. watch their weight rather than their diet

3. In Paragraph 3, "gain comes without pain" probably means _____.

A. losing weight is effortless

B. it costs a lot to lose weight

C. diet products bring no pain

D. diet products are free from calories

4. Diet products indirectly harm people physically because such products _____.

A. are over-consumed

B. lack basic nutrients

C. are short of chemicals

D. provide too much energy

5. Which of the following shows the structure of the passage?

A.  B.  C.  D.

         CP: Central Point   P: Point   Sp: Sub-point (次要点)   C: Conclusion