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F4题库_2019年acca考试F4第十章模拟练习题(5)进入阅读模式

F4题库_2019年acca考试F4第十章模拟练习题(5) 进入阅读模式 点我咨询

2019-11-22 17:14:29| 来源:

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1.Before making an administration order the court must be satisfied not only that the company is (or is likely to become) unable to pay its debts, but also that the order is likely to achieve at least one of various objectives.

Which three of the following objectives would be sufficient for that purpose?

A. To achieve better results for creditors than an immediate winding-up.

B. The prevention of unemployment among the workforce.

C. A speedier resolution than under a winding up.

D. The more advantageous realisation of assets than in a liquidation.

E. The survival of the company as a going concern.

2.Simon has a three year contract with Gnome Knives Ltd as a skilled honer. It states that he will work in the London, Manchester, Glasgow or Belfast factories and will relocate on one month's notice. For the last 2 and a half years Simon has worked in the London factory. Simon is given notice of dismissal.

In which one of the following cases will Simon's dismissal not be treated as being caused by redundancy?

A. Gnome Knives Ltd intends to cease manufacturing in London and gives Simon one month's notice.

B. Gnome Knives Ltd intends to cease manufacturing in London and gives Simon one month's notice to begin work in Belfast. He refuses.

C. Gnome Knives Ltd has ceased manufacturing in the UK and gives Simon one month's pay in lieu of notice.

D. Gnome Knives Ltd intends to cease business in the UK and gives Simon one month's notice.

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