问答题   Which of the following are characteristics of a limited liability company? ______
    (1)There are two or more owners who work in the business and share the profits between them by agreement.
    (2)The owner or owners hold shares in the business which entitle them to vote at general meetings.
    (3)The business is recognised in law as a separate legal entity to its owners.
 
【正确答案】 C
【答案解析】[考点] The context and purpose of financial reporting-Business entity-Types of business entities [难易度] 易 本题考查的是有限责任公司的特点。 (1)两个或更多的所有者都为企业工作，并且通过协议约定分享企业的利润，属于Partnership(合伙企业)。 (2)所有者拥有股票，有权进行投票。 (3)企业是独立的法律实体。 (2)和(3)描述的都是有限责任公司。