離2022年六月份的ACCA考試越來越近了,你復(fù)習(xí)的怎么樣了?小編為你準(zhǔn)備了兩道題,快來練練手吧!
ACCA考試每日一練
一、單項(xiàng)選擇題
1、Which of the followings is the disadvantage of a limited liability company?
A.Shareholders has limited liability to the capital already introduced by them
B.There is a separation of ownership between management and the owners
C.Limited liability companies have to prepare annual financial statements,and have to comply with legal and accounting requirements
D.There may be tax advantages
 
2、According to Handy,which cultural stereotype is shaped by the interests and talents of individuals?
A.Task culture
B.Role culture
C.Existential culture
D.Power culture
 
 
二、答案解析
1、【答案】C
【解析】C選項(xiàng)為有限責(zé)任公司缺點(diǎn)。有限責(zé)任公司需定期制做并提交財務(wù)報告,并且需要遵守的法律法規(guī)較其他形式的經(jīng)濟(jì)實(shí)體(business entity)更多,合規(guī)成本整體較高。
其余答案均為有限責(zé)任公司的優(yōu)點(diǎn),因此為錯。
 
2、【答案】C
【解析】An existential culture(or person culture)is found in an organisation whose purpose is to serve the interests of the individuals within it.Such organisations depend on the talent of the individuals.
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