ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P230-新东方在线职业题库

Working for a number of different people is an automatic sign of self employment?

A

True

B

False

How can an employee show acceptance when the terms of their employment contract have changed?

(i) Signing a wholly new contract

(ii) Working under the new terms

(iii) Agreeing verbally

A

(iii) only

B

(i) and (ii) only

C

(ii) and (iii) only

D

(i), (ii) and (iii)

Expiry of a fixed-term contract without renewal amounts to a dismissal.

A

True

B

False

Which one of the following is not a question that a tribunal, when considering an employer's reasonableness in an unfair dismissal claim, will want to answer?

A

What would a reasonable employer have done?

B

Has the correct procedure been applied?

C

Has any employee been dismissed in this way before?

D

Did the employer take all circumstances into consideration?

Which one of the following would help a company with high gearing to reduce its gearing ratio?

A

Making a rights issue of equity shares

B

Issuing further long-term loan notes

C

Making a bonus issue of shares

D

Paying dividends on its equity shares

A company's gross profit as a percentage of sales increased from 24% in the year ended 31 December 20X1 to 27% in the

year ended 31 December 20X2.

Which of the following events is most likely to have caused the increase?

A

An increase in sales volume

B

A purchase in December 20X1 mistakenly being recorded as happening in January 20X2

C

Overstatement of the closing inventory at 31 December 20X1

D

Understatement of the closing inventory at 31 December 20X1

All the following statements relate to criminal and civil law. Which one of the statements is correct?

A

A criminal case may subsequently give rise to a civil case, but a civil case cannot subsequently give rise to a criminal case.

B

The main purpose of civil law is to compensate the injured party and to punish the injuring party.

C

A custodial sentence can be passed on the defendant in a civil case, providing the defendant is a natural person and not an incorporated body.

D

The main purpose of civil law is to enforce the claimant's rights rather than to punish the defendant.

Which of the following is the prosecutor in a criminal law case?

A

The State

B

The accused

C

The victim

A principal may, in certain circumstances, ratify the acts of the agent which has retrospective effect.

A

True

B

False

Which of the following are circumstances where an agent may enforce a contract?

(a) Where the agent is intended to take personal liability

(b) Where it is usual business practice to allow enforcement

(c) Where the agent acts on their own behalf even if they purport to act for a principal

A

(a), (b)

B

(b), (c)

C

(a), (c)

D

(a), (b) and (c)

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