快速查题-ACCA英国注册会计师试题

Jas has been continuously employed for six years. 

Which of the following states the minimum period of notice she is entitled to? 

Employment law is a mixture of common law and statutory provisions. 

Which of the following is purely based on statute law? 

 Jo's contract of employment states that she is employed in Glasgow. When her employer tells her that she has to work in London, some 500 miles away, Jo immediately resigns. 

Which of the following may this be considered an example of? 

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

(1) Engaging in trade union activity 

(2) Constructive dismissal 

(3) Dismissal on transfer of employment to a new undertaking 

(4) Redundancy 

 What is the minimum notice period that a person who has been employed for 18 months is entitled to? 

Lia was recently dismissed from employment when her employer found out she was pregnant. 

 Which of the following types of dismissal is this an example of? 

A capital investment project has an initial investment followed by constant annual returns.How is the payback period calculated?

A machine has an investment cost of $60,000 at time 0. The present values (at time 0) of the expected net cash inflows from the machine over its useful life are：

Discount rate             Present value of cash inflows

10%                                        $64,600

15%                                        $58,200

20%                                       $52,100

What is the internal rate of return (IRR) of the machine investment?

An investment project has a positive net present value (NPV) of $7,222 when its cash flows are discounted at the cost of capital of 10% per annum. Net cash inflows from the project are expected to be $18,000 per annum for five years. The cumulative discount (annuity) factor for five years at 10% is 3.791.What is the investment at the start of the project?

Which of the following accurately defines the internal rate of return (IRR)?