距离acca考试还有不到一个月的时间,虽然时间紧迫,但小编还是要温馨提示考生们一定要调整好心态,考前的心态对于学习效率的影响是极高的,为了帮助大家缓解紧张的心情,我们一起来做几道accaF4选择题来放松一下。
【Questions】
41 If a worker is deemed to be an employee, which of the following would NOT be correct?
A.They would benefit from vicarious liability
B.They would receive statutory sick pay
C.They would receive their pay gross of all taxable contributions
42 Lewis is a shareholder in Mayton plc. After reading the company's most recent annual accounts, Lewis is so impressed
with how the business is doing that he decides to buy additional shares on the stock exchange. It later becomes clear that
the accounts have been prepared negligently and that "far from doing well" the company is actually doing very badly.
Lewis intends to sue X & Co, the firm of accountants that prepared the accounts.
Is X & Co liable to Lewis for negligent misstatement and for what reason?
A.Yes, because it is reasonably foreseeable that existing shareholders would rely on the accounts for the purpose of
reviewing their investments
B.No, because X & Co does not owe a duty of care to existing shareholders who rely on the accounts when deciding
whether to vary their shareholding in Mayton plc
C.No, because Lewis bought his new shares from an existing shareholder and not from Mayton plc itself
D.Yes, because Lewis bought the additional shares as a direct result of reading the accounts
43 Which TWO of the following statements about the remedy of re-engagement in unfair dismissals are true?
A.The employee will have to return to the company even if it is not their wish to do so
B.It should not be made where there has been a breakdown in confidence between the parties
C.The employee takes on a new role for the same employer on comparable terms to the old job
D.The employee returns to their old job under the same conditions
【Answers】
41 They would receive their pay gross of all taxable contributions An employee should receive their pay net of tax under
the PAYE system.
42 No, because X & Co does not owe a duty of care to existing shareholders who rely on the accounts when deciding
whether to vary their shareholding in Mayton plc X & Co owes a duty of care to Mayton plc but not to its individual
shareholders, even if they rely on the accounts to increase their shareholding.
43 The employee takes on a new role within the company on comparable terms to the old job It should not be made where
there has been a breakdown in confidence between the parties The remedy of re-engagement means that the employee takes
on a new role for the same employer under comparable conditions to their old job. It is only appropriate where there has
not been a breakdown of confidence between the parties.
以上几道accaF4选择题大家做的还顺利吗,结果正确与否并不必放在心上,只是一个缓解压力的小测试,考生们继续加油。更多相关问题请进入中公财经网进行咨询。
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| 4月01日 -30日 | |
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| 4月01日 -30日 | |
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| 4月01日 -30日 |
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