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2021年acca考試F3科目練習題與解析(117)進入閱讀模式

2021年acca考試F3科目練習題與解析(117) 進入閱讀模式 點我咨詢

2021-04-14 11:47:32| 來源:中公財經

成功哪有看起來那么容易?在備考的路上,最有希望通過的人總是最孤獨的。這個時候,只要我們堅持初心,持之以恒,才能滴水穿石,獲得最終得突破。每日堅持練習兩道acca考試題目,堅持下去,你會發現一個不一樣的自己~

2021年acca考試F3科目練習題與解析(117)

[單選題]Which of the following statements is/are true?

1 Managers of the company are appointed by the company's owners to manage the business efficiently and to make effective decisions.

2 A director’s main goal is to maximize profits for the shareholders of the company.

3 A director of the company should be straight in what they consider to be the best interest of the company.

4 One of director’s responsibility is to show reasonable competence in their management of the affairs of a company.

選項:A. 1 and 2 only

B. 2,3 and 4 only

C. 1,3 and 4 only

D. 1, 2 ,3 and 4

【正確答案】C。

【中公解析】Partnerships have no company tax but the personal income tax. Partners are jointly personally liable for all debts (unlimited liability) unless they have formed an LLP (limited liability partnership), and the partnership is not a separate legal entity from the partners themselves. Financial records must be maintained by a partnership, but there is no requirement to make them publicly available unless the partnership is a limited liability partnership.合伙企業和個體工商戶都是以個人名義開辦經營企業,無企業所得稅,但要依據所有者賺取金額繳納個人所得稅。合伙人對所有債務承擔個人連帶責任。合伙企業的財報沒有法律規定必須編制并公布。

【知識點】Types of business entity

(責任編輯:張鳳嬌)
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