快速查题-ACCA英国注册会计师试题

What is the hourly payment method being described?

Payment method                                                                     Basic rate              Overtime premium             Overtime payment

This is the amount paid above the basic rate for hours

worked in excess of the normal hours.   

This is the total amount paid per hour for hours worked

in excess of the normal hours.   

This is the amount paid per hour for normal hours worked.   

Which remuneration method is being described?

Payment method                                                                    Time-rate             Piecework           Piece-rate plus bonus

Labour is paid based solely on the production achieved.   

Labour is paid extra if an agreed level of output is exceeded.   

Labour is paid according to hours worked.   

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

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 

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

 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? 

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

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

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

 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