Section A--Question 1   原文

Which of the following calculates a sole trader's net profit for a period?

•     Closing net assets + drawings - capital introduced - opening net assets
•     Closing net assets + drawings + capital introduced - opening net assets
•     Closing net assets - drawings + capital introduced - opening net assets
•     Closing net assets - drawings - capital introduced - opening net assets

Section A--Question 1   中文

以下哪項計算了一個時期內唯一交易者的凈利潤？

•     期末凈資產+圖紙-引入資金-期初凈資產
•     期末凈資產+圖紙+引入的資本-期初凈資產
•     期末凈資產-圖紙+引入資金-期初凈資產
•     期末凈資產-圖紙-引入資金-期初凈資產

•  
•     Weekly expenditure cannot exceed a set amount
•     Regular equal amounts of cash are transferred into petty cash at intervals
•     The exact amount of expenditure is reimbursed at intervals to maintain a fixed float
•     All expenditure out of the petty cash must be properly authorised

•     每周支出不能超過固定金額
•     定期將等量的現金定期轉為零用現金
•     確切的支出金額會定期退還，以保持固定的浮動
•     小額現金中的所有支出必須得到適當授權

Section A--Question 3   原文
   
Which of the following statements are TRUE about limited liability companies?
(1) The company exposure to debt and liability is limited
(2) Financial statements must be produced
(3) A company continues to exist regardless of the identity of its owners

•     1 and 2 only
•     1 and 3 only
•     2 and 3 only
•     1, 2 and 3

Section A--Question 3   中文
以下哪項關于有限責任公司的陳述是正確的？
（1）公司的債務和負債敞口有限
（2）財務報表必須出示
（3）無論所有者身份如何，公司都會繼續存在

•     僅1和2
•     僅1和3
•     僅2和3
•     1 2 3