成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
2021年acca考试F3科目练习题与解析（110）
[单选题]Here are some people who most probable to be interested in the financial statements of a sole trader?
1 Financial analysts and advisers
2 The bank had provided long-term finance to the business
3 The tax authorities
4 The owner of the business
5 The business 's shareholders
选项：A. 1 and 2 only
B. 2 ,4 and 5 only
C. 2, 3 and 4 only
D. 1, 4 and 5 only
【正确答案】C。
【中公解析】A sole trader does not have any shareholders. The financial analysts and advisers are unlikely to be interested in the financial statements of a sole trader, they are more usually interested in the accounts of public companies. The bank wants to ensure that the company is able to keep up interest payments.个体工商户一般只有一个所有者经营者，无股东。个体工商户每年会向税务局缴纳税款;可能以个人名义向银行贷款。财务分析师或金融顾问会关注投资对上市公司的财报很感兴趣。
【知识点】Types of business entity
