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（117）
[单选题]Which of the following statements is/are true?
1 Managers of the company are appointed by the company's owners to manage the business efficiently and to make effective decisions.
2 A director’s main goal is to maximize profits for the shareholders of the company.
3 A director of the company should be straight in what they consider to be the best interest of the company.
4 One of director’s responsibility is to show reasonable competence in their management of the affairs of a company.
选项：A. 1 and 2 only
B. 2,3 and 4 only
C. 1,3 and 4 only
D. 1, 2 ,3 and 4
【正确答案】C。
【中公解析】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
