问答题 Which of the following are characteristics of a limited liability company? ______
(1)It is a separate legal entity to its owners.
(2)Its shareholders are personally liable for debts of the company.
(3)It pays dividends out of profits to shareholders of the company.

A、 (1), (2) and (3)
B、 (1) and (2) only
C、 (2) and (3) only
D、 (1) and (3) only

【正确答案】 D

【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征。 (1)有限责任公司是一个独立法人，说法正确。 (2)股东以其个人资产对公司的债务承担责任，说法错误。股东只以出资额为限对公司债务承担责任。 (3) Limited liability是独立于所有者而存在的Legal entity，对于所有者来说，他们只按照自身的出资额对公司的债务承担有限责任，并且收到相应的利润分成，即Dividend。故(1)(3)是有限责任公司的特征。