{每日一练}ACCAF1考试真题
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。
因此选B