电话:0731-83595998
导航

2020年ACCAF4考试选择题:有关不公平解雇的相关考题

来源: 2020-03-06 21:37
【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.

编辑推荐:

下载Word文档

温馨提示:因考试政策、内容不断变化与调整,长理培训网站提供的以上信息仅供参考,如有异议,请考生以权威部门公布的内容为准! (责任编辑:长理培训)

网络课程 新人注册送三重礼

已有 22658 名学员学习以下课程通过考试

网友评论(共0条评论)

请自觉遵守互联网相关政策法规,评论内容只代表网友观点!

最新评论

点击加载更多评论>>

精品课程

更多
10781人学习

免费试听更多

相关推荐
图书更多+
  • 电网书籍
  • 财会书籍
  • 其它工学书籍
拼团课程更多+
  • 电气拼团课程
  • 财会拼团课程
  • 其它工学拼团
热门排行

长理培训客户端 资讯,试题,视频一手掌握

去 App Store 免费下载 iOS 客户端