篩選結(jié)果 共找出37題

?Which of the following statements relating to limited liability partnerships is correct??

A

?They are limited to a maximum of 20 members?

B

?They must have a minimum of two members?

C

?They must have at least one unlimited member?

Which TWO statements are correct in relation to designated members in limited liability partnerships?(LLPs)??

(1) They must not take part in the day-to-day operation of the business?

(2) They are responsible for filing the LLP's accounts?

(3) They are fully liable for partnership debts?

(4) They have limited liability?

A

?1 and 4?

B

?2 and 4?

C

?2 and 3?

D

?1 and 3?

?In the event of an unlimited liability partnership being terminated, which of the following liabilities are repaid?next, once all external debts have been settled??

A

?Partners' loan advances?

B

?Partners' capital contributions?

C

?Partners' share of profit?

材料全屏

?Dan operated a business for many years. Until recently, Eve and Fred both worked for Dan and were?described as self-employed and paid tax as self-employed persons. Dan provided all of the computer?equipment and software they needed to perform their jobs. Eve was required to work solely on the projects?Dan provided, and she had to attend Dan's premises every day from 9am until 5pm.??Fred usually worked at home and was allowed to work on other projects. Fred could even arrange for his?work for Dan to be done by someone else if he was too busy to do it personally.??After three years of employment, and as a result of a downturn in his business sector, Dan has told Eve and?Fred that there will be no more work for them and that they will not receive any further payment or?compensation from him for their loss of work.?

26

【論述題】

State how courts decide whether a person is employed or self employed?

Explain whether Fred can claim any compensation for the loss of his job?

?Explain whether Eve can claim compensation for the loss of her job?

材料全屏

Ham, Sam and Tam formed a partnership to run a petrol station. The partnership agreement expressly stated?that the partnership business was to be limited exclusively to the sale of petrol.

?In January 20X8 Sam received ￡10,000 from the partnership's bank drawn on its overdraft facility. He told?the bank that the money was to finance a short-term partnership debt but in fact he used the money to pay?for a round-the-world cruise. In February 20X8 Tam entered into a ￡15,000 contract on behalf of the?partnership to buy a stock of bicycles, which he hoped to sell from the garage forecourt. In March 20X8 the?partnership's bank refused to honour its cheque for the payment of its monthly petrol account, on the basis?that there were no funds in its account and it had reached its overdraft facility.?

29

【論述題】

Explain the liability of the partners for the bank overdraft?

Explain the liability of the partners for the contract to buy the bicycles?

?Explain the liability of the partners for the petrol account?

材料全屏

?Clare, Dan and Eve formed a partnership 10 years ago, although Clare was a sleeping partner and never had?anything to do with running the business. Last year Dan retired from the partnership. Eve has subsequently?entered into two large contracts. The first one was with a longstanding customer, Greg, who had dealt with?the partnership for some five years. The second contract was with a new customer, Hugh. Both believed that?Dan was still a partner in the business. Both contracts have gone badly wrong, leaving the partnership owing?￡50,000 to both Greg and Hugh. Unfortunately the business assets will only cover the first ￡50,000 of the?debt.?

32

【論述題】

?State the liability of Clare as a sleeping partner?