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2018-11-09 18:49:26| 来源:中公财经网

时间过得很快,转眼离12 月的acca考试又接近了一大步,不知道考生们冲刺阶段的准备进行的怎么样啦,接下来可以和中公小编一起做几道accaF4选择题提前感受下考试氛围。

【Questions】

13 Which of the following is a reason treated by a judge as a basis for their decision?

A.Stare decisis

B.Obiter dicta

C.Ratio decidendi

14 Which of the following is NOT a duty imposed by law on an employer?

A.To allow employees time off to look for alternative work

B.To allow employees who are trade union officials time off to attend to official union duties

C.To allow an employee time off work to perform certain public duties

D.To allow a pregnant employee time off work for antenatal care

15 Which of the following is NOT part of the role of non-executive directors in a company?

A.Bringing independent, external expertise to the decision-making of the board

B.Helping to hold executive directors accountable at board level

C.Promoting the success of the company through effective day-to-day

D.engagement with company decision-making

【Answers】

13 Ratio decidendi Ratio decidendi translates as 'the reason' or 'the rationale for the decision'. As such it is a necessary

step towards the judge's conclusion.

14 To allow employees time off to look for alternative work Employers have no duty to allow employees time off

to look for alternative work, however where an employee has been given notice of redundancy, they are allowed time off to

look for alternative work or to arrange training for other work.

15 Promoting the success of the company through effective day-to-day engagement withcompany decision-making

Non-executive directors will not be involved in the day-to-day running of the company. Their function is to provide an

important governance function – testing the effectiveness of the executive directors and bringing outside expertise to bear in

a more independent manner.

以上几道accaF4选择题希望对大家有帮助,结果正确与否并不重要,毕竟不是正式考试嘛,还是要继续加油啦!!

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(责任编辑:wmoffcn)
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