常言道：“好的开始是成功的一半。”考ACCA的开始就用每日一练打开吧。今天的每日一练你准备好了吗？小编提醒大家做完不是对了答案就行了，要分析自己做错的原因，这样效率才高！
一、单选题
1、Which of the following statements is true?
A.The shareholders can be sued for the debts of the company without personal guarantee
B.Partners are fully liable for debts and liabilities in a partnership,as they are the owners of the business
C.The board of directors is appointed by shareholders to run the company on behalf of members
D.A partnership business is owned by one individual and operated by the proprietor
2、Who has the responsibility of preparing financial statements?
A.Company secretary
B.Finance department staffs
C.Directors
D.Auditors
二、答案和解析
1、【答案】C
【解析】A为错，股东在公司以出资额为限承担有限责任(limited liability)，因此个人无需承担公司债务。
B为错，partnership中有一种特殊的合作形式-Limited Liability Partnership。在LLP中，合伙人不需要承担公司债务。
D为错，这句话描述的不是partnership，而是sole trader。
2、【答案】C
【解析】
A为错，公司董事会秘书(company secretary)的职责是为董事会提供corporate governance（企业管制）方面的建议。
B财务人员（financial staffs）的职责是编制公司财务报告，并非对财务报告有最终责任。
D审计师（auditors）职责是审计公司财务报告，并出具审计报告（audit report）。
以上就是【ACCA考试F阶段题型每日一练】的全部内容，如果想要学习更多ACCA的知识，欢迎大家前往高顿ACCA官方网站！
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