快速查题-ACCA英国注册会计师试题

 In England a partnership has no existence distinct from the partners. 

 A partnership must have a written partnership agreement. 

A partnership is subject to the Partnership Act. 

 Each partner is an agent of the firm. 

True 

False 

New partners automatically assume liability for existing partnership debts when they join the firm and for new debts incurred after they join 

 New partners are only liable for partnership debts that they personally authorise 

New partners are not liable for existing partnership debts when they join but are liable for new partnership debts incurred after they join 

New partners become liable for new partnership debts when they meet the creditors personally 

True 

False 

An order from the Registrar of Companies

It must be formally wound up

A deed signed by the partners

A court order

 A partnership must exist for more than a single business transaction 

 The business must be profitable 

 A partner can be an individual living person or a registered company 

 Unlimited liability partnership 

 Limited partnership 

 Limited Liability Partnership 

 A written partnership agreement 

 A decision by the partners to set up business together 

 Registration of the partnership at Companies House 

 The perception third parties have of the purpose of the partnership 

 What is agreed between the partners 

 The actual purpose of the partnership 

 New partners are ordinarily liable for all partnership debts 

 New partners are ordinarily liable for partnership debts in existence when they became a partner 

 New partners are ordinarily liable for partnership debts that occur after they become a partner