快速查题-ACCA英国注册会计师试题

 Impact College Ltd provides private tuition. The college is managed by Jack, who also has responsibility for personnel matters. Fred and Gale are amongst the 60 lecturers currently employed by Impact College Ltd. They have both worked for Impact College for the past six years.  Fred has been the staff trade union representative for the past three years and has had several confrontations with Jack as to the working conditions of the college's employees. Gale has been off work twice in the past four years on maternity leave, to Jack's stated annoyance, and is pregnant once again.  It has transpired that Fred and Gale are amongst the ten members of staff selected for dismissal by the college and they suspect that Jack has pursued a personal vendetta against them. 

Charles saw a sign advertising vacancies at a local building site. He contacted the foreman and was told that he would be required but that, because work depended on the weather conditions, he would not be given an employment contract – he would be accountable for his own income tax and National Insurance. The foreman added that he would be provided with tools and that at the beginning of each day he would be told which site he would work on that day. Lateness or theft of materials would lead to his dismissal.

Nick commences employment under a three-year contract with Equis Ltd on 1 August 20X6. On 30 June 20X9 he is given notice that the contract is not to be renewed.

Fine Ltd specialises in providing software to the financial services industry. It has two offices, one in Edinburgh and the other, its main office, in London. In January 20X3, Gus was employed as a software designer attached to the Edinburgh office. However, in May 20X4, Gus was informed that he was to be transferred to the head office in London, which is more than 350 miles from his usual workplace. Gus refused to accept the transfer on the basis that he had been employed to work in Edinburgh not London. Consequently, on 1 June 20X4 he wrote to Fine Ltd terminating his contract with them.