ACCA一测

 

Which one of the following statements is true?

 

A  Limited company status means that a company is only allowed to trade up to a predetermined turnover level in any one year.

B  For organisations that have limited company status, ownership and control are legally separate.

C  The benefit of being a sole trader is that you have no personal liability for the debts of your business.

D  Ordinary partnerships offer the same benefits as limited companies but are usually formed by professionals such as doctors and solicitors.

 

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答案

{正确答案}B

{答案解析}

正确选项B

 

题目问:以下哪个选项是正确的?

A. limited company意味着公司只允许在一年内达到预定的营业额。明显错误,因为limited指的是责任有限,和营业额没有关系。

B. limited company的所有权和管理权分离,正确

C. 成为个体户的好处是个人不用承担生意上的债务。错误。因为sole trader的所有权和管理权不分离,责任是无限的,所有者要承担所有债务。

D. 一般的合伙制和limited company具备一样的优点,通常由医生、律师等专业人士成立。错误,因为limited company的优点是有限责任,而一般的合伙制是无限责任,所以这句话不对。

 

因此B