acca(The Association of Chartered Certified Accountants)在国内称为"国际注册会计师",是英国具有特许头衔的4家注册会计师协会之一,也是当今最知名的国际性会计师组织之一。最近正处于acca考试白热化的备考阶段,为了帮助考生缓解压力,中公小编带来了几道accaF4选择题,希望对大家有帮助。
【Questions】
18 Sally works for Scarecrow Ltd and wears a uniform in the workplace. At work Sally is largely independent, rarely
interacting with other workers. When Sally was ill last year she received statutory sickness payments. At her last appraisal
it was agreed that Sally would personally reimburse a customer who lost money, due to negligent advice provided by Sally.
Which TWO of the following factors would support a claim that Sally is an employee of Scarecrow Ltd?
A.Receipt of statutory sick pay
B.Wearing a uniform
C.Working independently
D.Compensating the customer
19 Which of the following tests should be applied by an individual when considering
whether to report suspected money laundering activity?
A.The individual should be certain that an offence is being committed
B.There should be suspicion or reasonable grounds for suspicion
C.There should be reasonable certainty that laundering is taking place
D.The individual should seek clarification from the client and make a report if appropriate
20 Which of the following statements about the tort of passing off is correct?
A.There must be a significant likelihood of public confusion
B.The tort only protects use of the business name
C.The nature of the two businesses need not be similar
【Answers】
18 Wearing a uniform Receipt of statutory sick pay Uniform can be an indicator of employment, although is far from
persuasive by itself. Only employees are entitled to benefits such as statuatory payments for sickness and maternity
leave.
19 There should be suspicion or reasonable grounds for suspicion The money laundering legislation dictates that there
should be suspicion or reasonable grounds for suspicion when an individual is considering whether to report
suspected money laundering activity.
20 There must be a significant likelihood of public confusion The tort of passing off is based on the idea that consumers
may be misled, confusing one business for the other. The likelihood must be significant for the action to succeed.
以上几道accaF4选择题大家做的还顺利吗,结果并不重要,毕竟不是正式考试嘛,还是要继续加油鸭!!
想咨询更多相关问题的考生还可以进入中公财经网喔。
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