Dee and Eff are major shareholders in and the directors of the public company Fan plc. For the year ended 30 April 2009 Fan plc’s financial statements showed a loss of ￡2,000 for the year.For the year ended 30 April 2010 Fan plc made a profit of ￡3,000 and, due to a revaluation, the value of its land and buildings increased by ￡5,000.As a consequence, Dee and Eff recommended, and the shareholders approved, the payment of ￡4,000 in dividends.Required:Advise Dee and Eff as to:

(b) any potential legal liability in regard to the dividend payment. (4 marks)

具备下列条件的可以参加执业助理医师资格考试：具有高等学校医学专科学历，在医疗、预防、保健机构中试用期满

A．6个月

B．18个月

C．1年

D．2年

E．3年