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accaF4考试选择题:有关个体经营的相关考题进入阅读模式

accaF4考试选择题:有关个体经营的相关考题 进入阅读模式 点我咨询

2018-11-07 16:46:32| 来源:中公财经网

12月份的acca考试越来越近了,最后一个月的冲刺对考生来说是尤为重要的。当然这个月少不了每天刷试题,接下来小编准备了几道accaF4选择题,大家可以粗略检测下最近的学习成果。

【Questions】

25 Which of the following is NOT a feature of criminal law?

A.It aims to punish wrongdoers

B.The burden of proof lies with the claimant

C.The standard of proof is beyond reasonable doubt

26 Which of the following factors indicates self-employed status?

A.Wearing a company uniform

B.Working as part of an inter-dependent team

C.Receiving payments net of taxable contributions

D.Arranging substitute labour to cover illness and holidays

28 Joel and Kerry are the son and daughter of Marion. Marion has asked them to clean their rooms, ready for their

grandparents’ visit. She said she would give them each £10 for doing so.

Which TWO of the following statements are true?

A.This arrangement cannot amount to a contractual agreement because it is not made in a commercial context

B.There is a lack of mutuality about this arrangement, which means that it will be unenforceable as a contract

C.Joel, Kerry and Marion do not have the requisite intention to create legal relations

D.Domestic or family arrangements are usually informal and so the court will be willing to overlook the usual requirements

for the formation of a contract

【Answers】

25 The burden of proof lies with the claimant The burden of proof lies with the prosecution in a criminal trial. The

claimant is the person seeking damages in a civil case.

26 Arranging substitute labour to cover illness and holidays Use of substitute labour was found to be an indicator of

self-employed status in RMC Drivers v Ministry of Pensions (1968).

28 Joel, Kerry and Marion do not have the requisite intention to create legal relations There is a lack of mutuality about

this arrangement, which means that it will be unenforceable as a contract Agreements between family members are difficult

to understand as contractually binding, owing to the motive behind the actions undertaken or promise made. This looks

very much like a standard family understanding that when grandparents visit, Marion likes the house to be tidy.

以上几道accaF4选择题不知道考生们做的如何,结果并不重要,毕竟不是正式考试嘛,还是要继续加油啦!!

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