李某为甲房地产公司的置业顾问，月工资5200元，由于销售业绩显著，2019年1月评为公司优秀员工，获得去三亚旅游的机会，发生旅游费8000元;当月企业从李某的工资中代其缴纳了五险一金1400元，没有专项附加扣除项目。李某2019年1月应预扣预缴个人所得税(　)元。 A. 204 B. 0 C. 354 D. 216

个人作品以图书、报刊形式出版、发表取得的所得应按(　)税目计征个人所得税。

A. 工资、薪金所得

B. 劳务报酬所得

C. 特许权使用费所得

D. 稿酬所得

张先生为自由职业者，2019年5月取得如下所得：从境内A上市公司取得股息所得16000元，持股满6个月，从境内B非上市公司取得股息所得7000元，取得国债利息收入5000元。张先生上述所得应缴纳个人所得税(　)元。

A. 4600

B. 3000

C. 2000

D. 5600

Ace Ltd placed the following notice in the January edition of its company journal to request help in solving a problem with one of its computer products – the Brag: '£10,000 reward to any employee who can design a solution to the Brag problem before 1 April'.

Cid, who was married to an employee of Ace Ltd, read the journal and thought that he could solve the problem, so started work on it. Ed, employed by Ace Ltd, also saw the advert and decided to work on it. Ed solved the problem, but before he could notify Ace Ltd, the company decided to cancel the Brag product and placed a note in the March edition of its journal cancelling the reward.

Required

(a) Identify whether an offer of reward creates a unilateral or bilateral contract (2 marks)

(b) State whether Cid has any right of action against Ace Ltd for the work that he did in attempting to solve the Brag problem (2 marks)

(c) State whether Ed has any right of action against Ace Ltd for the work that he did in solving the Brag problem

In the context of employment law, which of the following is an AUTOMATICALLY fair ground for dismissing an employee?

A. Legal prohibition

B. Unofficial industrial action

C. Redundancy

D. Refusal to join a trade union

Which two of the following are AUTOMATICALLY unfair grounds for dismissing an employee?

A. Engaging in trade union activity

B. Constructive dismissal

C. Dismissal on transfer of employment to a new undertaking

D. Redundancy

Employment law is a mixture of common law and statutory provisions. Which of the following is purely based on statutory?

A. Wrongful dismissal

B. Unfair dismissal

C. Summary dismissal

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.

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.

下列关于股份有限公司设立条件的表述中，不正确的有(　)。

A. 采取募集方式设立股份公司的，发起人认购的股份不得少于公司股份总数的25%

B. 须有过半数的发起人在中国境内有住所

C. 股份有限公司的注册资本为在登记机关登记的实收股本总额

D. 采取发起设立方式设立的，须依法召开创立大会，并通过创

下列各项中，会导致股东会或董事会决议不成立的有(　)。

A. 甲有限责任公司减少注册资本的决议经代表3/5表决权的股东同意

B. 乙有限责任公司股东赵某对外转让股权，已书面征得其他股东同意，但未经股东会表决

C. 丙有限责任公司违反公司章程规定，在股东会召开的前一天通知全体股东，以致多数股东无法到场，后经股东会表决通过了增选王某为董事的决议

D. 丁股份有限公司有9名董事，董事会会议有4名董事出席，并一致同意通过了增加经理报酬的决议我的答案:AD