題目

?Which TWO of the following are criteria that a private company must meet to be exempt from audit??

(1) Turnover less than £10.2 million??

(2) Balance sheet total less than £5.1 million??

(3) Average number of employees less than 30??

(4) Total long-term debt less than £4.5 million?

A

?1 and 2?

B

?1 and 4?

C

?2 and 3?

D

?3 and 4?

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Chapter19Othercompanyofficers

A private company is exempt from audit if its turnover is less than £10.2 million, its balance sheet?total is less than £5.1 million and it has fewer than 50 employees on average.

多做幾道

Which of the following is a remedy available under the civil law??

A

A fine?

B

?Imprisonment?

C

?Damages

All criminal law cases begin in which of the following courts?

A

The County Court

B

The Magistrate's Court?

C

The Crown Court

The Queen's Bench, Family and Chancery are all division of which court??

A

Crown Court?

B

?Supreme Court?

C

High Court

?Which of the following statements concerning cases brought before a Magistrate's Courts is correct??

A

The case is decided by the Magistrate rather than a jury?

B

Only criminal cases are heard at a Magistrate's Court?

C

Appeals are made directly to the Court of Appeal?

Which of the following offences would only be heard at a Magistrate's Court??

A

An indictable offence?

B

A summary offence?

C

?A 'triable either way' offence?

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