快速查题-ACCA英国注册会计师试题

The 'neighbour' principle was established by the landmark case 

When the court applies the maxim res ipsa loquitur, it is held that the facts speak for themselves and the defendant does not have to prove anything, since the burden of proof is on the claimant.  

Under which circumstance will a court reduce the award of damages to a claimant? 

'A public company's auditors owe no general duty of care to the public at large who rely on the audit report in deciding to invest.'   

This is the decision from Caparo. 

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.