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快速查题-ACCA英国注册会计师试题

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ACCA英国注册会计师
F4
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 Identify the liabilities of Dan as a retiring partner

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 State from whom Greg can claim the outstanding debt 

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 Chi, Di and Fi formed an ordinary partnership to run an art gallery. Each of them paid £100,000 into the business. As Fi had no prospect of raising any more money it was agreed between them that her maximum liability for any partnership debts would be fixed at her original contribution of £100,000. The partnership agreement specifically restricted the scope of the partnership business to the sale of 'paintings, sculptures and other works of art.' In January 20X0 Chi took £10,000 from the partnership's bank drawn on its overdraft facility. She had told the bank that the money was to finance a short-term partnership debt but in fact she used the money to pay for a holiday. In February Di entered into a £25,000 contract on behalf of the partnership to buy some books, which she hoped to sell in the gallery. 

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【论述题】

 State whether all three partners are liable to repay the overdraft created by Chi 

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 State the type of authority Di had to purchase the books

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State the liability of Fi for the partnership's debts 

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When forming an unlimited liability partnership, a partnership agreement may be written.  Which TWO statements regarding written partnership agreements are correct? 

(1) Terms in the agreement override terms implied by the Partnership Act 1890

 (2) Written partnership agreements are required by law where there are more than 20 partners in the partnership 

 (3) Written partnership agreements must be in the form of a deed 

(4) Written partnership agreements are not required on formation and may be created at any point in the life of the partnership 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 3 and 4 

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Which of the following is true concerning partnerships and legal charges? 

A

 Partnerships can grant fixed charges only 

B

 Partnerships can grant floating charges only 

C

 Partnerships can grant both fixed and floating charges 

D

 Partnerships cannot grant fixed or floating charges 

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 Which of the following statements concerning retiring partners is correct? 

A

 Retiring partners are not liable for any partnership debts after they leave 

B

Retiring partners are liable only for existing partnership debts when they leave, unless third parties are notified that they have retired 

C

 Retiring partners are responsible for existing partnerships debts when they leave and partnership debts incurred after their retirement, unless third parties are notified of their retirement 

D

 Retiring partners are only liable for partnership debts incurred after they leave 

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 Which of the following is necessary to terminate a Limited Liability Partnership? 

A

 It must be formally liquidated 

B

 A court order 

C

 An order from the Registrar of Companies 

D

 A deed signed by the partners 

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 When an unlimited liability partnership is terminated, which of the following is paid off last out of funds realised from the partnership assets? 

A

 Partners' share of partnership profits 

B

 Partners' capital contribution 

C

 Partnership loans 

D

 External debts 

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