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常言道：“好的開始是成功的一半。”考ACCA的開始就用每日一練打開吧。今天的每日一練你準(zhǔn)備好了嗎？小編提醒大家做完不是對(duì)了答案就行了，要分析自己做錯(cuò)的原因，這樣效率才高！
一、單選題
1、Which of the following statements is true?
A.The shareholders can be sued for the debts of the company without personal guarantee
B.Partners are fully liable for debts and liabilities in a partnership,as they are the owners of the business
C.The board of directors is appointed by shareholders to run the company on behalf of members
D.A partnership business is owned by one individual and operated by the proprietor
2、Who has the responsibility of preparing financial statements?
A.Company secretary
B.Finance department staffs
C.Directors
D.Auditors
二、答案和解析
1、【答案】C
【解析】A為錯(cuò)，股東在公司以出資額為限承擔(dān)有限責(zé)任(limited liability)，因此個(gè)人無需承擔(dān)公司債務(wù)。
B為錯(cuò)，partnership中有一種特殊的合作形式-Limited Liability Partnership。在LLP中，合伙人不需要承擔(dān)公司債務(wù)。
D為錯(cuò)，這句話描述的不是partnership，而是sole trader。
2、【答案】C
【解析】
A為錯(cuò)，公司董事會(huì)秘書(company secretary)的職責(zé)是為董事會(huì)提供corporate governance（企業(yè)管制）方面的建議。
B財(cái)務(wù)人員（financial staffs）的職責(zé)是編制公司財(cái)務(wù)報(bào)告，并非對(duì)財(cái)務(wù)報(bào)告有最終責(zé)任。
D審計(jì)師（auditors）職責(zé)是審計(jì)公司財(cái)務(wù)報(bào)告，并出具審計(jì)報(bào)告（audit report）。
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