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Limited Liability有限责任


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更多 “Limited Liability有限责任” 相关考题
考题 The liability for a dividend is recorded on which of the following dates?() A、the date of recordB、the date of paymentC、the date of announcementD、the date of declaration

考题 5 Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments:Recognition and Measurement’. The directors realise that significant changes may occur in their accounting treatmentof financial instruments and they understand that on initial recognition any financial asset or liability can bedesignated as one to be measured at fair value through profit or loss (the fair value option). However, there are certainissues that they wish to have explained and these are set out below.Required:(a) Outline in a report to the directors of Ambush the following information:(i) how financial assets and liabilities are measured and classified, briefly setting out the accountingmethod used for each category. (Hedging relationships can be ignored.) (10 marks)

考题 22 Which of the following statements about limited liability companies’ accounting is/are correct?1 A revaluation reserve arises when a non-current asset is sold at a profit.2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the companymay issue.3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events afterthe balance sheet date.A All three statementsB 1 and 2 onlyC 2 and 3 onlyD None of the statements

考题 5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for theyear ended 31 December 2004.The following material matters are under discussion:(a) During the year the company has begun selling a product with a one-year warranty under which manufacturingdefects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)Required:Advise the directors on the correct treatment of these matters, stating the relevant accounting standard whichjustifies your answer in each case.NOTE: The mark allocation is shown against each of the three matters

考题 (c) (i) Compute Gloria’s capital gains tax liability for 2006/07 ignoring any claims or elections available toreduce the liability. (3 marks)

考题 (ii) Calculate Paul’s tax liability if he exercises the share options in Memphis plc and subsequently sells theshares in Memphis plc immediately, as proposed, and show how he may reduce this tax liability.(4 marks)

考题 (ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate the level ofmanagement charge that should be made by Bold plc to Linden Limited for the year ended 31 July2007, so as to minimise the group’s overall corporation tax (CT) liability for that year. (2 marks)

考题 (d) Discuss the professional accountant’s liability for reporting on prospective financial information and themeasures that the professional accountant might take to reduce that liability. (6 marks)

考题 (c) In the context of a standard unmodified audit report, describe the content of a liability disclaimer paragraph,and discuss the main arguments for and against the use of a liability disclaimer paragraph. (5 marks)

考题 Limited Liability有限责任

考题 One kind of partnership is called a limited ________partnership. A obligation ;A responsibility ;C liability

考题 ORGANIZING A BUSINESS IN DIFFERENT WAYS Businesses are structured in different ways to meet different needs. The simplest form. of business is called an individual or sole proprietorship. The proprietor owns all of the property of the business and is responsible for everything. Another kind of business is a partnership. Two or more people go into business together. An agreement is usually needed to decide how much of the partnership each person controls. One kind of partnership is called a limited liability partnership. These have full partners and limited partners. Limited partners may not share as much in the profits, but they also have less responsibility for the business. Doctors, lawyers and accountants often form. partnerships to share their risks and profits. A husband and wife can form. a business partnership together. Partnerships exist only for as long as the owners remain alive. The same is true of individual proprietorships. But corporations are designed to have an unlimited lifetime. A corporation is the most complex kind of business organization. Corporations can sell stock as a way to raise money. Stocks represent shares of ownership in a company. Investors who buy stock can trade their shares or keep them as long as the company is in business. A corporation is recognized as an entity-its own legal being, separate from its owners. A board of directors controls corporate policies. The directors appoint top company officers. The directors might or might not hold shares in the corporation. Corporations can have a few major shareholders, or ownership can be spread among the general public. But not all corporations are traditional businesses that sell stock. Some non-profit groups are also organized as corporations.1. This passage is mainly about ().A. why different forms of business runB. when different forms of business raise moneyC. how different forms of business are organized2. What is usually needed to decide the portion of the partnership each person controls?()A. A rule.B. An agreement.C. A regulation.3. Who are not included in limited liability partnerships?()A. Full partners.B. Limited partners.C. Unlimited partners.4. How can corporations raise money?()A. By selling stock.B. By buying stock.C. By holding corporation shares.5. Who controls corporate policies in a corporation?()A. Chairman of the board.B. A board of directors.C. The owner of the corporation.

考题 听力原文:The owners of limited companies are people who have bought shares in the company.(6)A.The shareholders are the owners of limited companies.B.Shareholders deposit their money in the limited companies.C.The shareholders can sell shares of limited companies to the public.D.Shareholders of limited companies are able to make profits continuously.

考题 ___ would financially protect a surgeon should he cut off the left leg of a patient rather than the right which suffers from bone cancer. A.Personal liability coverageB.Professional liability coverageC.Premises coverageD.Product coverage

考题 Some members of a partnership may be very active in the management of the firm and therefore take unlimited liability.They are referred to as ___. A.general partnersB.limited partnersC.long partnersD.unlimited partners

考题 Allowance for Doubtful Accounts is a liability account.()

考题 When a stock dividend is declared, it becomes a liability.()

考题 We regret that in view of the above,we are not in a position to ______ liability for the shortage.A.ConsumeB.PerfumeC.AssumeD.Confuse

考题 The liability of the carrier for the economic losses resulting from delay in delivery of the goods shall be limited to the amount equivalent to ______.A.actual value of the goods so lostB.the difference between the values of the goods before and after the damageC.the expenses for the repairD.the freight payable for the goods so delayed

考题 Banks have no liability for any delay or loss caused by postal or telex failure.

考题 易患性(liability)

考题 单选题Although the Shipowner may be responsible for the loss or damage to the goods,his liability may be limited()the terms of the contract or the statute.A withB onC forD by

考题 单选题Although the Shipowner may be responsible for the loss or damage to the goods,his liability may be limited by the terms of().A STCWB IMDGC SOLASD The contract or the statute

考题 单选题Limitation of liability to a specified sum,or a clause totally exempting the Shipowner from liability if the claim is not made within a given time,cannot()the Shipowner where the loss is due to unseaworthiness unless clear and express words are used to indicate it.A avoidB availC amendD awake

考题 单选题Geographic range is the maximum distance at which a light may be seen under().A existing visibility conditions,limited only by the curvature of the EarthB perfect visibility conditions,limited only by the curvature of the EarthC existing visibility conditions,limited only by the intensity of the lightD perfect visibility conditions,limited only by interference from background lighting

考题 单选题()anything provided for in Clause 7 and 8 of this bill of lading and subject to Clause 17,if it can be proved where the loss or damage occurred the carrier and the merchant shall,as to the liability of the carrier,be entitled to require such liability to be determined by the provisions contained in any relevant international convention or national law.A NotwithstandingB WhatsoeverC WhereaboutD Nevertheless

考题 单选题Due to limited seating, reservations are required.A One should enquire about the limited seating reservation.B Seating is limited to those who have reserved.C It is possible that you have no seat without reservations.

考题 名词解释题易患性(liability)