ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P58-新东方在线职业题库

Which of the following statements concerning retiring partners is correct?

A

Retiring partners are not liable for any partnership debts after they leave

B

Retiring partners are liable only for existing partnership debts when they leave, unless third parties are notified that they have retired

C

Retiring partners are responsible for existing partnerships debts when they leave and partnership debts incurred after their retirement, unless third parties are notified of their retirement

D

Retiring partners are only liable for partnership debts incurred after they leave

Which of the following is necessary to terminate a Limited Liability Partnership?

A

It must be formally liquidated

B

A court order

C

An order from the Registrar of Companies

D

A deed signed by the partners

When an unlimited liability partnership is terminated, which of the following is paid off last out of funds realised from the partnership assets?

A

Partners' share of partnership profits

B

Partners' capital contribution

C

Partnership loans

D

External debts

Under the Partnership Act 1890, which TWO of the following events will terminate an unlimited liability partnership?

(1) Notice by a partner

(2) The end of an agreed fixed period of time for the partnership

(3) Absence of a partner

(4) Disagreement between the partners

A

1 and 2

B

1 and 3

C

2 and 3

D

3 and 4

Which of the following statements relating to limited liability partnerships is correct?

A

They are limited to a maximum of 20 members

B

They must have a minimum of two members

C

They must have at least one unlimited member

Which TWO statements are correct in relation to designated members in limited liability partnerships (LLPs)?

(1) They must not take part in the day-to-day operation of the business

(2) They are responsible for filing the LLP's accounts

(3) They are fully liable for partnership debts

(4) They have limited liability

A

1 and 4

B

2 and 4

C

2 and 3

D

1 and 3

In the event of an unlimited liability partnership being terminated, which of the following liabilities are repaid next, once all external debts have been settled?

A

Partners' loan advances

B

Partners' capital contributions

C

Partners' share of profit

材料全屏

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【论述题】

State how courts decide whether a person is employed or self employed

Explain whether Fred can claim any compensation for the loss of his job

Explain whether Eve can claim compensation for the loss of her job

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