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新东方在线题库 > ACCA英国注册会计师

快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
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 Clare, Dan and Eve formed a partnership 10 years ago, although Clare was a sleeping partner and never had anything to do with running the business. Last year Dan retired from the partnership. Eve has subsequently entered into two large contracts. The first one was with a longstanding customer, Greg, who had dealt with the partnership for some five years. The second contract was with a new customer, Hugh. Both believed that Dan was still a partner in the business. Both contracts have gone badly wrong, leaving the partnership owing £50,000 to both Greg and Hugh. Unfortunately the business assets will only cover the first £50,000 of the debt. 

32

【论述题】

 State the liability of Clare as a sleeping partner 

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 Which one of the following statements about the liability of a new partner in a partnership is correct? 

A

New partners automatically assume liability for existing partnership debts when they join the firm and for new debts incurred after they join 

B

 New partners are only liable for partnership debts that they personally authorise 

C

New partners are not liable for existing partnership debts when they join but are liable for new partnership debts incurred after they join 

D

New partners become liable for new partnership debts when they meet the creditors personally 

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 It is the LLP itself, rather than the partners personally, that enjoys the benefit of limited liability. 

A

True 

B

False 

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 There is no legal requirement for an LLP to be audited. 

A

True 

B

False 

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In the context of partnership law, a partner's actual authority to bind the partnership in a contract is determined by which of the following?

A

What is agreed between the partners

B

The perception third parties have of the purpose of the partnership

C

The actual purpose of the partnership

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To wind up a Limited Liability Partnership (LLP), which of the following is required?

A

An order from the Registrar of Companies

B

It must be formally wound up

C

A deed signed by the partners

D

A court order

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 Which of the following statements regarding partnerships is correct? 

A

 A partnership must exist for more than a single business transaction 

B

 The business must be profitable 

C

 A partner can be an individual living person or a registered company 

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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 

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 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 

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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 

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