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P65-新东方在线职业题库

In which form of partnership is there a partner that invests in the partnership but does not take part in the day-to-day running of the business?

A

Unlimited liability partnership

B

Limited partnership

C

Limited Liability Partnership

As a minimum, which of the following formalities is necessary to form an unlimited liability partnership?

A

A written partnership agreement

B

A decision by the partners to set up business together

C

Registration of the partnership at Companies House

A partner's actual authority to bind the partnership in a contract is determined by which of the following?

A

The perception third parties have of the purpose of the partnership

B

What is agreed between the partners

C

The actual purpose of the partnership

Which of the following describes the liability of new partners for partnership debts?

A

New partners are ordinarily liable for all partnership debts

B

New partners are ordinarily liable for partnership debts in existence when they became a partner

C

New partners are ordinarily liable for partnership debts that occur after they become a partner

Under the Partnership Act 1890, which of the following events will cause a partnership to be terminated?

A

Loss of 50% of the partnership's capital

B

The partnership incurring losses for three consecutive years

C

Bankruptcy of a partner

When a partnership is terminated, which of the following is paid off first from the funds raised from the sale of assets?

A

External debts

B

Loans from partners

C

Partners' capital contributions

Which of the following statements regarding Limited Liability Partnerships is correct?

A

A written partnership agreement is required to form the partnership

B

The partnership dissolves when a partner leaves

C

The partnership must have two designated members who are responsible for the publicity requirements of the partnership

D

The partnership is exempt from audit

Which of the following is true regarding Limited Liability Partnerships?

A

The partnership is liable for its own debts

B

The partnership does not need to file accounts with the Registrar of Companies

C

One partner may not take part in the day-to-day running of the partnership

D

Where the partnership cannot pay its own debts, the partners are jointly liable up to an amount they have guaranteed

Which of the following would help to explain a favourable direct labour efficiency variance?

(i) Employees were of a lower skill level than specified in the standard

(ii) Better quality material was easier to process

(iii) Suggestions for improved working methods were implemented during the period

A

(i), (ii) and (iii)

B

(i) and (ii) only

C

(ii) and (iii) only

D

(i) and(II) only

Which of the following statements is correct?

A

An adverse direct material cost variance will always be a combination of an adverse material price variance and an adverse material usage variance

B

An adverse direct material cost variance will always be a combination of an adverse material price variance and a favourable material usage variance

C

An adverse direct material cost variance can be a combination of a favourable material price variance and a favourable material usage variance

D

An adverse direct material cost variance can be a combination of a favourable material price variance and an adverse material usage variance

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