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（112）
[单选题]Which of the following are advantages of trading as a limited liability company?
1 Operating as a limited liability company has a separate legal identity from its shareholders. So a company continues to exist regardless of the identity of its owners.
2 Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional fund, and there is no limit on the number of shareholders.
3 Operating as a limited liability company is riskier than operating as partnerships because the shareholders of a business are liable for all the debts of the business whereas the partners are liable for the debts up to the amount he has invested.
选项：A. 1 only
B. 1 and 2 only
C. 2 and3 only
D. 1 ,2and 3
【正确答案】B。
【中公解析】1 and 2 is correct. 3 is incorrect – shareholders are only liable for the debts of the business up to the amount they have invested in shares (limited liability), whereas partnerships and sole traders are liable for all of the debts of the business (unlimited liability).有限责任公司的所有者和公司为两个单独的主体，如以公司名义欠款不会追偿至所有者，而个体工商户或合伙企业是以个人名义贷款筹资，若欠款会追偿至所有者。有限责任公司筹资会相对容易，公司可以通过发行股份或转让股权获得新的资金。
【知识点】Types of business entity
