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】
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
37 Which TWO of the following companies CANNOT lawfully be created?
A.A public limited company without share capital
B.A public limited company with just one member
C.A private limited company without share capital
D.A public company limited by guarantee
38 Which TWO of the following statements regarding legislation are correct?
A.An Act always comes into operation immediately after it receives Royal Assent
B.Courts may strike out any legislation which is contrary to the European Convention on Human Rights
C.The electoral system means that the statute-making process responds to public opinion
D.Those who draft statute cannot anticipate every case which may arise
【Answers】
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.
37 A public limited company without share capital A public company limited by guarantee A public limited company
must always have share capital and therefore one cannot be created without share capital. Companies limited by guarantee
do not have share capital and therefore a public company cannot be limited by guarantee.
38 Those who draft statute cannot anticipate every case which may arise The electoral system means that the statute-
makingprocess responds to public opinion Statue law can only be a statement of general rules - a disadvantage is therefore
that setters cannot anticipate every conceivable case. The fact that the House of Commons is re-elected after no more than
five years should mean the process is responsive to public opinion.
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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| 近期考试 | 报名时间 |
|---|---|
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 |
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