离2022年六月份的ACCA考试越来越近了，你复习的怎么样了？小编为你准备了两道题，快来练练手吧！
一、单项选择题
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选项为有限责任公司缺点。有限责任公司需定期制做并提交财务报告，并且需要遵守的法律法规较其他形式的经济实体(business entity)更多，合规成本整体较高。
其余答案均为有限责任公司的优点，因此为错。
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.
以上就是【ACCA基础阶段题型每日一练】的全部解答，如果想要学习更多知识，欢迎大家前往高顿教育官方网站！
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