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P89-新东方在线职业题库

In order to be entitled to redundancy pay, how long must an employee be continuously employed?

A

1 year

B

1.5 years

C

2 years

If an employee has ten years of continuous service with an employer, what is the minimum notice period that they need to give the employer if they decide to leave?

A

One week

B

Ten days

C

One month

D

Ten weeks

Which of the following statements describes constructive dismissal?

A

The employer dismissing the employee without the correct notice period and justification

B

The employer dismissing the employee without any notice

C

The employee resigns after they are required to work 40 hours per week when they are contracted to work 30

D

The employee resigns after they are not awarded a discretionary bonus

Which TWO of the following are justifiable reasons for summary dismissal?

(1) Misconduct

(2) Gross negligence

(3) Lateness

(4) Failure to follow a dress code

A

1 and 2

B

1 and 3

C

2 and 3

D

2 and 4

Which of the following remedies are available to the employee in the event that they are wrongfully dismissed?

A

Damages

B

Re-engagement

C

Re-instatement

D

Statutory compensation

In order to proceed with a claim for unfair dismissal, the employee must show that they were dismissed. Which of the following is NOT counted as dismissal for unfair dismissal purposes?

A

Employee resigning

B

Constructive dismissal

C

Expiry of a fixed-term contract without renewal

D

Summary dismissal

For unfair dismissal purposes, which of the following is a fair reason for dismissal?

A

Pregnancy

B

Trade union membership

C

Lack of capability or qualifications

D

Taking steps to avert a danger to health and safety at work

Which of the following statements regarding compensation for unfair dismissal is NOT correct?

A

Compensation may be reduced if it is just and equitable to do so

B

Compensation may be reduced if it is greater than lost earnings

C

Compensation may be reduced if the employee contributed to their own dismissal

D

Compensation may be reduced if the employee unreasonably refused an offer of reinstatement

Which is worth most, at present values, assuming an annual rate of interest of 8%?

A

$1,200 in exactly one year from now

B

$1,400 in exactly two years from now

C

$1,600 in exactly three years from now

D

$1,800 in exactly four years from now

project requiring an investment of $1,200 is expected to generate returns of $400 in years 1 and 2 and $350 in years 3 and 4. If the NPV = $22 at 9% and the NPV the project? =-$4 at 10%, what is the IRR for project?

A

9.15%

B

9.85%

C

10.15%

D

10.85%

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