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2021年ACCA(LW)科目习题训练,附考点解析

发布时间:2021-01-21 15:00 责编:小会
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  2021年ACCA新一轮备考工作已经开始了,今天会计网为大家带来LW科目公司法考点5道考题练习,帮助大家更好地理解和运用重点内容。

2021年ACCA(LW)科目习题训练

  第一题

  Which Two statements are correct in relation to designated members in limited liability partnerships (LLPs)?

  A. They have limited liability

  B. They are responsible for filling the LLP’s accounts

  C. They must not take part in the day-to day operation of the business

  They are fully liable for partnership debt

  答案:AB 本题考查的是有限责任合伙企业(LLPs)中members的责任。

  解析:LLPs是拥有独立法人资格的,所以它具体有两个部分:1) LLPs中的members以认缴的出资额为限,承担有限责任。所以A选项是正确答案。2) LLPs自身对其债务承担无限责任。所以D选项错误。

  此外,LLPs的members要对企业的账目负责,这个是正确的。因为LLPs里面的每一个合伙人都要参与公司的日常经营活动。(这里要注意:LP中承担有限责任的合伙人是不可以参与企业日常经营活动的)所以B选项正确,C选项错误。

  还需要提醒大家本题是多选题,同学们只有全部选对才可以得分。多选题之前的选框是小方块而不是小圆圈,在做题时,也要加以注意。

  第二题

  Which of the following statements relating to limited liability partnerships is correct?

  A. They must have at least one unlimited member

  B. They are limited to a maximum of 20 members

  C. They must have a minimum of two members

  答案:C 本题考查的是有限责任合伙企业(LLPs)中members的数量。

  解析:法律规定:LLPs中必须要有2个特定的合伙人,他们对企业的publicity宣传方面负责。

  第三题

  In the context of the law of agency, an agent will not be liable for a contract in which of the following instances?

  A. Where the agent intends to take the benefit of the contract and does not disclose they are acting as an agent

  B. Where the agent fails to disclose that they are acting as such

  C. Where the agent acts on their own behalf although claiming to be an agent

  答案:B 本题考查的是代理人的责任范围。

  解析:A选项,代理人没有说自己是代理人并且他想要从合同中获取个人好处。针对这种情况,代理人是要承担责任的。

  B选项,代理人没有告诉第三方自己是代理人,第三方不知道还有委托人的存在。针对这个情况,第三方可以让委托人负责。所以代理人可以不承担责任。

  C选项,代理人说了自己是代理人,但是他是代表自己去订立合同的。针对这个情况,代理人是要承担责任的。

  第四题

  Ho subscribed for some partly paid-up shares in lo Ltd. The company has not been successful and Ho has been told that when lo Ltd is liquidated, he will have to pay the amount remaining unpaid on his shares. However, he is not sure to whom such payment should be made. In limited liability companies, shareholders are liable to which party for any unpaid capital?

  A. Creditors

  B. The directors

  C. The company

  D. The liquidator

  答案:C 本题考查的是Ltd中股东的责任。

  解析:如果股东一开始就支付了所有认缴的股票,那么他们不需要再承担责任。如果股东一开始只支付了其中的一部分,那么剩余的部分需要补足给公司。当公司发生破产行为时,股东仅需要支付他们曾经未支付的股票(待缴出资额outstanding amount)。股东以认缴的出资额为限,承担有限责任。所以C为正确答案。

  第五题

  Which of the following is indicated by the abbreviation ‘Ltd ‘ at the end of a company’s name?

  A. The shares are freely transferable on the stock exchange

  B. The shares are not transferable

  C. The shares may not be offered to the public

  答案:C 本题考查的是有限责任公司的特点。

  解析:A选项,可以在证券交易所进行交易的只有listed company 上市公司,所以A选项不对。B选项,Ltd的股票是可转让的,比如卖给潜在的机构投资者。所以选项中not的表述是不对的。C选项,Ltd的股票不可以向公众发行,它只能向特定的投资者和机构发行股票,所以这个选项是正确的。

  来源:ACCA学习帮

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