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

以下哪项计算了一个时期内唯一交易者的净利润？

•     期末净资产+图纸-引入资金-期初净资产
•     期末净资产+图纸+引入的资本-期初净资产
•     期末净资产-图纸+引入资金-期初净资产
•     期末净资产-图纸-引入资金-期初净资产

•  
•     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

•     每周支出不能超过固定金额
•     定期将等量的现金定期转为零用现金
•     确切的支出金额会定期退还，以保持固定的浮动
•     小额现金中的所有支出必须得到适当授权

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
以下哪项关于有限责任公司的陈述是正确的？
（1）公司的债务和负债敞口有限
（2）财务报表必须出示
（3）无论所有者身份如何，公司都会继续存在

•     仅1和2
•     仅1和3
•     仅2和3
•     1 2 3