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

Loss of 50% of the partnership's capital

The partnership incurring losses for three consecutive years

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?

External debts

Loans from partners

Partners' capital contributions

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

A written partnership agreement is required to form the partnership

The partnership dissolves when a partner leaves

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

The partnership is exempt from audit

Which of the following is true regarding Limited Liability Partnerships?

The partnership is liable for its own debts

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

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

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

In an emergency situation, a person may need to take control of another party's goods and deal with them appropriately.

What type of agency is this known as?

Agency by implied agreement

Agency by estoppel

Agency by ratification

Agency by necessity

Which of the following is included in an agent's ostensible authority?

The authority that the third party expects the agent to have

The authority that the agent states that they have

The authority that is usual in the circumstances and what the principal impliedly gives the agent

The authority that the principal expressly gives the agent

In which of the following circumstances will an agent's apparent authority arise?

When the principal tells the agent orally what the limit of their authority is

What a third party determines the agent's authority is from what is usual in the circumstances

When, without the principal being aware, an agent tells a third party what their authority is

Where a principal has represented a person to third parties as being their agent, despite not actually appointing the person as such

In which of the following circumstances will an agency relationship NOT be terminated?

Bankruptcy of principal

Death of principal

Insanity of principal

Performance by the principal of their contractual obligations

In which TWO of the following situations will an agent be liable on a contract?

(1) Where it is usual business practice for the agent to be liable

(2) Where the agent acts on their own behalf even though they purport to be acting for the principal

(3) Where the principal intends for the agent to take personal liability

(4) Where the third party agrees with the principal that the agent will be liable

1 and 2

1 and 3

2 and 3

3 and 4

In the context of the law of agency, an agent will NOT be liable for a contract in which of the following instances?

Where the agent fails to disclose that they are acting as such

Where the agent intends to take the benefit of the contract and does not disclose they are acting as an agent

Where the agent acts on their own behalf although claiming to be an agent