快速查题-ACCA英国注册会计师试题

Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

Chapter 19

Chapter 20

Chapter 21

Chapter 22

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State the liability of Fi for the partnership's debts

Businesses in the form of sole traders are legally distinct from their owners.

True

False

Which of the following companies does not have share capital?

A public company

A company limited by guarantee

An unlimited liability company

Which of the following is a company that has its shares traded on a public stock exchange?

Unlimited company

Listed company

Public company

Private company

Which of the following is a benefit of running a business as a sole trader?

No formal procedures to set up the business

The business is highly dependant on the owner

An absence of economies of scale

Which of the following statements regarding sole traders is correct?

The business is legally distinct from the owner

All of a sole trader's profits accrue to the owner

Sole traders do not need to register for VAT

In a company limited by shares, what is the limit of a member's liability?

The amount they guaranteed to pay in the event of the company being liquidated

The amount of share capital they have purchased, including any amounts outstanding on the shares that they own

Nothing, the company is liable for its own debts

Which type of company does NOT have share capital?

An unlimited liability company

A public company

A company limited by guarantee

How much is the minimum issued share capital of a public company?

£12,500

£25,000

£50,000

Which of the following is an effect of a company's separate legal personality?

Members and directors of a company are protected from the force of the law

The company is liable for its own debts

Members have no liability in the event of the company being insolvent