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】
33 Which of the following statements regarding a partner’s authority is correct?
A.They can only bind the firm within the limits of the partnership agreement
B.They can only bind the firm if they have been given express authority to do so
C.They can bind the firm if a third party genuinely believes they have authority to do so
35 When interpreting statute, a judge may give words meanings which deviate from their ordinary, everyday meanings, in
recognition of the problem the statute was written to address.
Which rule of statutory interpretation does this statement describe?
A.The contextual rule
B.The mischief rule
C.The golden rule
36 Which of the following statements regarding redundancy pay is correct?
A.To be entitled to a redundancy payment, an employee must have had continuous employment for one year
B.An employee aged 40 will receive one week’s pay for each year of service
C.The length of service used in the calculation is subject to a maximum of 25 years
【Answers】
33 They can bind the firm if a third party genuinely believes they have authority to do so The authority of a partner in any
partnership is based on the laws of agency. Where a third party genuinely believes that a partner has authority to bind the
firm, even if the partner has no such authority, the third party may rely on their genuine belief that the partner did have
authority and bind the firm to a contract. This is known as ostensible authority.
35 The mischief rule The mischief rule allows the judge to consider what mischief the Act was intended to prevent, and
interpret to achieve this.
36 An employee aged 40 will receive one week’s pay for each year of service The award is the same as the basic award for
unfair dismissal - those aged 22-40 years receive one weeks pay per year.
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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|---|---|
| 4月01日 -30日 | |
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| 4月01日 -30日 |
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