快速查题-ACCA英国注册会计师试题

 New partners are ordinarily liable for all partnership debts 

 New partners are ordinarily liable for partnership debts in existence when they became a partner 

 New partners are ordinarily liable for partnership debts that occur after they become a partner 

 Loss of 50% of the partnership's capital 

 The partnership incurring losses for three consecutive years 

 Bankruptcy of a partner 

 External debts 

 Loans from partners 

 Partners' capital contributions 

A written partnership agreement is required to form the partnership 

 The partnership dissolves when a partner leaves 

 The partnership must have two designated members who are responsible for the publicity requirements of the partnership 

 The partnership is exempt from audit 

 The partnership is liable for its own debts 

 The partnership does not need to file accounts with the Registrar of Companies 

 One partner may not take part in the day-to-day running of the partnership 

 Where the partnership cannot pay its own debts, the partners are jointly liable up to an amount they have guaranteed 

 In England a partnership has no existence distinct from the partners. 

 A partnership must have a written partnership agreement. 

A partnership is subject to the Partnership Act. 

 Each partner is an agent of the firm. 

True 

False