2020年ACCa考试题及答案.docxVIP

2020年ACCa考试题及答案

1.题目：Whichofthefollowingisacharacteristicofalimitedliabilitypartnership(LLP)?

A.Partnershaveunlimitedliabilityforthedebtsofthepartnership.

B.TheLLPhasaseparatelegalpersonalityfromitspartners.

C.Partnerscannotbeinvolvedinthedaytodaymanagementofthebusiness.

D.TheLLPisnotrequiredtofileaccountswiththerelevantauthorities.

答案：B

答案分析：有限责任合伙（LLP）具有独立的法律人格，区别于其合伙人。A选项错误，LLP中合伙人承担有限责任；C选项错误，合伙人可以参与日常经营管理；D选项错误，LLP需要向相关部门提交账目。

2.题目：Acompanyissues1,000,000ordinarysharesof$1eachatapremiumof$0.50pershare.Whatist