ACCA一测

Which one of the following statements is true?

A  Limited company status means that a company is only allowed to trade up to a predetermined turnover level in any one year.

B  For organisations that have limited company status, ownership and control are legally separate.

C  The benefit of being a sole trader is that you have no personal liability for the debts of your business.

D  Ordinary partnerships offer the same benefits as limited companies but are usually formed by professionals such as doctors and solicitors.

答案

｛正确答案｝B

｛答案解析｝

正确选项：B

题目问：以下哪个选项是正确的？

A. limited company意味着公司只允许在一年内达到预定的营业额。明显错误，因为limited指的是责任有限，和营业额没有关系。

B. limited company的所有权和管理权分离，正确。

C. 成为个体户的好处是个人不用承担生意上的债务。错误。因为sole trader的所有权和管理权不分离，责任是无限的，所有者要承担所有债务。

D. 一般的合伙制和limited company具备一样的优点，通常由医生、律师等专业人士成立。错误，因为limited company的优点是有限责任，而一般的合伙制是无限责任，所以这句话不对。

因此选B