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问题 单项选择题

防静电服禁止在防静电工作服上附加或佩带任何金属物件，服装应全部使用防静电织物，一般不使用衬里。必须使用衬里时，衬里的露出面积不应超过全部服装内面面积的（）

A.50%

B.40%

C.20%

D.25%

答案

参考答案：C

单项选择题

已知某企业目标资本结构中长期债务的比重为40%，债务资金的增加额在0-20000元范围内，其年利息率维持10%不变，则该企业与此相关的筹资总额分界点为( )元。

A．8000

B．10000

C．50000

D．200000
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问答题

In January 2011, Han, Ita and Jo formed a partnership, under the Partnership Act 1890, to run a pottery business trading under the name HIJ Potteries. On formation, Han introduced ￡6,000 into the business, Ita introduced ￡3,000 and Jo introduced ￡1,000. All of them took an active part in the operation of the business and the partnership agreement stated that all profits and losses should be divided in proportion to the capital contribution. However, as Jo was the person who would actually be making the pottery, it was agreed that she would not be liable for any more than her initial contribution towards any future debts. After some time, Han provided the partnership with a loan of ￡1,000 in order to sustain the operation of the business.Unfortunately, the business was not successful and made significant losses. The partners concluded that it would be best to stop trading and dissolve the partnership. Its assets were worth ￡5,000 and its external debts were ￡9,000.Required:In the context of the particular form of the partnership, explain the potential liabilities of Han, Ita and Jo for the partnership debts. (10 marks)
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