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1.Which groups of people are most likely to be interested in the financial statements of a sole trader?

1 Shareholders of the company

2 The business\'s bank manager

3 The tax authorities

4 Financial analysts

A 1 and 2 only

B 2 and 3 only

C 2,3and4only

D 1,2and3only

答案:B

2. Which of the following statements is/are true?

1 A supplier of goods on credit is interested only in the statement of financial position, ie an indication of the current state of affairs.

2 The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions.

A 1 only

B 2 only

C Both 1 and 2

D Neither 1 or 2

答案:B

3. Which of the following are advantages of trading as a limited liability company?

1 Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash.

2 Operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested.

A 1 only

B 2 only

C Both 1 and 2

D Neither 1 or 2

答案:A

4. Which of the following best describes corporate governance?

A Corporate governance is the system of rules and regulations surrounding financial reporting.

B Corporate governance is the system by which companies and other entities are directed and controlled.

C Corporate governance is carried out by the finance department in preparing the financial statements.

D Corporate governance is the system by which an entity monitors its impact on the natural environment.

答案:B

5. Which of the following statements is/are true?

1 The directors of a company are ultimately responsible for the preparation of financial statements, even if the majority of the work on them is performed by the finance department.

2 If financial statements are audited, then the responsibility for those financial statements instead falls on the auditors instead of the directors.

3 There are generally no laws surrounding the duties of directors in managing the affairs of a company.

A 1 only

B 1 and 2 only

C 1,2and3

D 1 and 3 only

答案:A

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