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2015年12月份ACCA考试真题模拟练习(F4)

发表时间:2015-10-16 来源:
【编者按】备考2015年12月份ACCA考试,通过练习历年的考试真题是很重要的,掌握ACCA考试科目F4的重要知识点,提升个人应试能力,充分应对考试。

备考ACCA中,通过练习ACCA历年真题是很重要的。在复习阶段需要针对ACCA考试科目F4的重点考点做强化训练,对常见的题型也要做到熟练掌握。以下关于ACCA考试F4的真题,希望可以帮助大家掌握考试要点。

1、Clive is given one month's notice of dismissal for redundancy on 1.6.X9. On 15.6.X9, his employer offers him suitable alternative employment, which will commence on 15.7.X9. Clive accepts this offer under a written agreement, but after two weeks in the new role terminates the new contract.
What are the consequences?

A. He loses his right to redundancy because on 31.7.X9 he has been employed for only 2 weeks.
B. He loses his right to redundancy because he terminates the new agreement.
C. He is treated as being made redundant on 31.7.X9.
D. He is treated as being made redundant on 30.6.X9.
 
Answer: He is treated as being made redundant on 30.6.X9.
解析:By S141 ERA 96 an offer of alternative employment (suitable to the employee) must be made before the end of the old employment to take effect within 4 weeks of the end of the old employment. Clive is entitled to a 4 week trial period under a written agreement. If either party terminates it within the trial period it is treated as a case of dismissal for redundancy at the expiry date of the previous employment. That is 30.6.X9.
 
Clive has a 4 week trial period in the new job. Either party is allowed to terminate the agreement within the 4 weeks. Redundancy does not occur on the date he leaves his new employment.

2、Which three of the following statements are common characteristics of a standard form contract?
 
A. The terms are on a pre-printed form.
B. One party provides all the contractual terms.
C. The agreement is verbal.
D. One party is not in the position to negotiate special terms.
E. The terms have been negotiated.
 
Answer: One party provides all the contractual terms; The terms are on a pre-printed form; One party is not in the position to negotiate special terms.
解析:A standard form contract is set out in a pre-printed form by one party, usually a large organisation which has sufficient economic muscle to be able to impose its own terms on the other party. There will be no scope for negotiation of the terms and therefore at least that part of the contract will automatically be in writing.

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2015年12月份ACCA考试真题模拟练习(F4)

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