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2021年acca考试F3科目练习题与解析(37)
2021-01-08 10:10:47 来源: 中公财经 浏览量:

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

1.【单选题】Which of the following statements is/are true?

1 The aim of financial statements is to provide information about the financial position, state of operation and changes in financial position of an entity that is useful to a large number of users in making economic decisions.

2 A supplier who provide goods on credit is interested only in the statement of financial position, i.e. an indication of the current state of matters.

选项:

A. 1 only

B. 2 only

C. Both 1 and 2

D. Neither 1 or 2

2.【单选题】Which of the following are advantages of trading as a limited liability company?

1. Operating as a limited liability company has a separate legal identity from its shareholders. So a company continues to exist regardless of the identity of its owners.

2. Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional fund, and there is no limit on the number of shareholders.

3. Operating as a limited liability company is riskier than operating as partnerships because the shareholders of a business are liable for all the debts of the business whereas the partners are liable for the debts up to the amount he has invested.

选项:

A. 1 only

B. 1 and 2 only

C. 2 and3 only

D. 1 ,2and 3

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