1.【答案】C。
解析：Partnerships have no company tax but the personal income tax. Partners are jointly personally liable for all debts (unlimited liability) unless they have formed an LLP (limited liability partnership), and the partnership is not a separate legal entity from the partners themselves. Financial records must be maintained by a partnership, but there is no requirement to make them publicly available unless the partnership is a limited liability partnership.合伙企业和个体工商户都是以个人名义开办经营企业，无企业所得税，但要依据所有者赚取金额缴纳个人所得税。合伙人对所有债务承担个人连带责任。合伙企业的财报没有法律规定必须编制并公布。
知识点：Types of business entity
2.【答案】D。
解析：All four statements are true.公司管理层是由所有者雇佣来进行有效管理公司的。管理层经营公司的目标是最大化股东的利益。董事的职责之一对公司事务的管理有胜任能力。
知识点：Governance
