中等bafs-u02-d02
A company is described as a separate legal entity. This means the company:
A. Can own assets and sue or be sued in its own name✓ 答案
B. Makes all shareholders personally liable for every debt
C. Does not need to keep accounting records
D. Cannot enter into contracts with customers
解說
Separate legal personality lets the company hold property and take on obligations in its own name. Accounting records are still required, and shareholders are generally not personally liable for company debts.