题目

 Which TWO of the following are criteria that a private company must meet to be exempt from audit? 

(1) Turnover less than £10.2 million  

(2) Balance sheet total less than £5.1 million  

(3) Average number of employees less than 30  

(4) Total long-term debt less than £4.5 million 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 3 and 4 

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Chapter19Othercompanyofficers

A private company is exempt from audit if its turnover is less than £10.2 million, its balance sheet total is less than £5.1 million and it has fewer than 50 employees on average.

多做几道

Which of the following is a remedy available under the civil law? 

A

A fine 

B

 Imprisonment 

C

 Damages

All criminal law cases begin in which of the following courts?

A

The County Court

B

The Magistrate's Court 

C

The Crown Court

The Queen's Bench, Family and Chancery are all division of which court? 

A

Crown Court 

B

 Supreme Court 

C

High Court

 Which of the following statements concerning cases brought before a Magistrate's Courts is correct? 

A

The case is decided by the Magistrate rather than a jury 

B

Only criminal cases are heard at a Magistrate's Court 

C

Appeals are made directly to the Court of Appeal 

Which of the following offences would only be heard at a Magistrate's Court? 

A

An indictable offence 

B

A summary offence 

C

 A 'triable either way' offence 

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