中级会计2021年经济法备考提纲：有限合伙企业的入伙和退伙

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target="_blank" style="text-decoration-line: none; color: rgb(0, 0, 238);">职上</a>中级会计师”，进入预约准考证打印通道</strong></span></p><p style="margin-top: 20px; margin-bottom: 0px; white-space: normal; padding: 0px; line-height: 28px; color: rgb(102, 102, 102); text-align: center;"><span style="font-family: 微软雅黑; color: rgb(255, 0, 0);"><strong><img src="//images.51zhishang.com/2021/1005/20211005539854.jpg" title="20210607996722.jpg" alt="2021年中级会计准考证打印-二维码.jpg"/></strong></span></p><p>　　【掌握程度：强】有限合伙企业的入伙和退伙</p><p>　　考查方式：客观题</p><p>　　通常会考：</p><p>　　①新入伙的有限合伙人的责任承担</p><p>　　②构成有限合伙人当然退伙的情形</p><p>　　③有限合伙人继承人的权利</p><p>　　④有限合伙人退伙后的责任承担</p><p>　　⑤合伙人身份转换：需要经过多少人的同意以及转换后责任承担</p><p>　　(多选题)下列关于有限合伙企业有限合伙人入伙和退伙责任的表述中，符合合伙企业法律制度规定的有( )。</p><p>　　A、有限合伙人对基于其退伙前的原因发生的合伙企业债务，以其退伙时从合伙企业中取回的财产承担责任</p><p>　　B、有限合伙人对基于其退伙前的原因发生的合伙企业债务，以其实缴的出资额为限承担责任</p><p>　　C、新入伙的有限合伙人对入伙前合伙企业的债务，以其认缴的出资额为限承担责任</p><p>　　D、新入伙的有限合伙人对入伙前合伙企业的债务承担无限连带责任</p><p>　　答案：AC</p><p>　　解析：选项AB：有限合伙人退伙后，对基于其退伙前的原因发生的有限合伙企业债务，以其“退伙时从有限合伙企业中取回的财产”承担责任;选项CD：新入伙的有限合伙人对入伙前有限合伙企业的债务，以其“认缴”的出资额为限承担责任。</p><p><br/></p> <p style="white-space: normal; text-align: center;"> 扫码或搜索 </p> <p style="white-space: normal; text-align: center;"> 【<strong><span style="color: rgb(255, 0, 0);">职上Tracy老师带你学中会</span></strong>】<br/> </p> <p style="white-space: normal; text-align: center;"> 即刻获取 </p> <p style="white-space: normal; text-align: center;"> <span style="color: rgb(255, 0, 0);"><strong>备考资料</strong></span>及<strong><span style="color: rgb(255, 0, 0);">考试时间提醒</span></strong><br/> </p> <p style="white-space: normal; text-align: center;"> <strong><span style="color: rgb(255, 0, 0);"><img width="30%;" src="//file.51zhishang.com/upload/2022/05/13/627e290617130.jpg" 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