Question:Which of the following statements about traditional partnerships are true?
(1) A partnership is a legal entity separate from its members;
(2) Each partner is liable without limit for the debts of the partnership;
(3) Written partnership agreements override the statutory terms contained in the Partnership Act 1890;
(4) The assets and liabilities belong to the partners;
(5) Every partner is an agent of the partnership.
A. 1, 2 and 5 only.
B. 1, 2, 4 and 5 only.
C. 2, 3, 4 and 5 only.
D. 2, 4 and 5 only.
The correct answer is: 2, 3, 4 and 5 only.
解析:Each partner is liable without limit for the debts of the partnership; the assets and liabilities belong to the partners and every partner is an agent of the partnership.
Written partnership agreements override terms contained in the Partnership Act 1890 which was designed to provide a legal framework where agreements are silent.
A partnership is not a separate legal personality.
高顿网校温馨提醒
各位考生,2015年ACCA备考已经开始,为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,高顿网校开通了全免费的
ACCA题库(包括精题真题和全真模考系统),题库里附有详细的答案解析,学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>