题目
第1题
A.Other limited partnerships cannot become limited partners in an existing limited partnership
B.A limited partner is personally liable for the debts of the partnership
C.Corporations are allowed to become partners in a limited partnership
D.A limited partnership can have only one general partner but multiple limited partners
第2题
A.restricted partnership
B.sole proprietorship
C.limited liability company
D.limited partnership
第3题
A.Each partner has authority to bind the partnership to contracts.
B.Each partner’s liability is limited to the amount of he or she investeD.
C.Ease of formation.
D.Each partner must pay personal income taxes on his or her share of partnership net incom
E.
第4题
B、Each partner's liability is limited to the amount of he or she invested.
C、Ease of formation.
D、Each partner must pay personal income taxes on his or her share of partnership net income.
第5题
The term “company” has a special meaning when applied to business. A company is usually an enterprise that has limited liability. Companies with the word “Limited” or the abbreviation (缩写) “Ltd” after their name are defined as a company. Also, if you form. a limited liability partnership, or open a franchise (特许经营权), these are usually defined as companies as well. If you are not sure of the legal status of your business, you can contact a business solicitor for legal advice.
Within a company a board of directors, partners or chief executive will usually make the day-to-day decisions for their business. Most of the decisions the chief executive makes do not need to be ratified (批准), but more far reaching decisions will usually need the backing of the company’s board of directors with a majority vote.
A company can also have shareholders. How many shares an individual or investment group holds will determine how much say they have about the running
1According to Paragraph 2, within a company, who usually has the final say on the most important decisions?
A、Its business solicitor.
B、Its board of directors.
C、Its business partners.
D、Its chief executive.
2What determines how much say an individual has in a company’s decision-making?
A、The importance of the decision.
B、The state of the company’s business
C、The number of shares the person has in the company.
D、The company’s Annual General Meeting.
3How do business partners know whether they have the decision-making powers within a company?
A、Through the challenges their decisions meet.
B、Through checking with other partner companies.
C、Through consulting with a business solicitor.
D、Through the items of their partnership agreement.
4In writing this passage, the writer seems to be addressing ____________.
A、people who are laymen in business matters
B、people with much business experience
C、people who are going to start a company
D、people with power in business management
5What is the passage mainly about?
A、The way a company makes decisions.
B、The style. a company does business.
C、Development process of a company.
D、Organizational structure of a company.
第6题
investment. In order to raise the funds to buy the property, he wants to extract cash from his personal company, Beezer
Limited, whose year end is 31 December.
Beezer Limited was formed on 1 May 1998 with £1,000 of capital issued as 1,000 £1 ordinary shares, and traded
until 1 January 2005 when Alasdair sold the trade and related assets. The company’s only asset is cash of
£120,000. Alasdair wants to extract this cash from the company with the minimum amount of tax payable. He is
considering either, paying himself a dividend of £120,000, on 31 March 2006, after which the company would have
no assets and be wound up or, leaving the cash in the company and then liquidating the company. Costs of liquidation
of £5,000 would then be incurred.
Since Beezer Limited ceased trading, Alasdair has been taken on as a partner at a marketing firm, Gallus & Co. He
estimates his profit share for the year of assessment 2005/06 will be £30,000. He has not made any capital disposals
in the current tax year.
Alasdair wishes to reinvest the cash extracted from Beezer Limited in property but is not sure whether he should invest
directly in residential or commercial property, or do so via some form. of collective investment. He is aware that Gallus
& Co are looking to rent a new warehouse which could be bought for £200,000. Alasdair thinks that he may be able
to buy the warehouse himself and lease it to his firm, but only if he can borrow the additional money to buy the
property.
Alasdair has a 25% shareholding in another company, Glaikit Limited, whose year end is 31 March. The remaining
shares in this company are held by his friend, Gill. Alasdair is considering borrowing £15,000 from Glaikit Limited
on 1 January 2006. He does not intend to pay any interest on the loan, which is likely to be written off some time
in 2007. Alasdair does not have any connection with Glaikit Limited other than his shareholding.
Required:
(a) Advise Alasdair whether or not a dividend payment will result in a higher after-tax cash sum than the
liquidation of Beezer Limited. Assume that either the dividend would be paid on 31 March 2006 or the
liquidation would take place on 31 March 2006. (9 marks)
Assume that Beezer Limited has always paid corporation tax at or above the small companies rate of 19%
and that the tax rates and allowances for 2004/05 apply throughout this part.
第7题
A.partner
B.oost
C.symptom
第9题
A.Guest
B.Privileged
C.CiscoCCIE
D.Select
E.Partner
第10题
为了保护您的账号安全,请在“赏学吧”公众号进行验证,点击“官网服务”-“账号验证”后输入验证码“”完成验证,验证成功后方可继续查看答案!