Ace Ltd placed the following notice in the January edition of its company journal to request help in solving a problem with one of its computer products – the Brag: '£10,000 reward to any employee who can design a solution to the Brag problem be

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• 1In the context of employment law, which of the following is an AUTOMATICALLY fair ground for dismiss

  In the context of employment law, which of the following is an AUTOMATICALLY fair ground for dismissing an employee?

  A. Legal prohibition

  B. Unofficial industrial action

  C. Redundancy

  D. Refusal to join a trade union

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• 2Which two of the following are AUTOMATICALLY unfair grounds for dismissing an employee? A. Engaging

  Which two of the following are AUTOMATICALLY unfair grounds for dismissing an employee?

  A. Engaging in trade union activity

  B. Constructive dismissal

  C. Dismissal on transfer of employment to a new undertaking

  D. Redundancy

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• 3Employment law is a mixture of common law and statutory provisions. Which of the following is purely

  Employment law is a mixture of common law and statutory provisions. Which of the following is purely based on statutory?

  A. Wrongful dismissal

  B. Unfair dismissal

  C. Summary dismissal

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• 4Before making an administration order the court must be satisfied not only that the company is (or i

  Before making an administration order the court must be satisfied not only that the company is (or is likely to become) unable to pay its debts, but also that the order is likely to achieve at least one of various objectives.Which three of the following objectives would be sufficient for that purpose?

  A. To achieve better results for creditors than an immediate winding-up.

  B. The prevention of unemployment among the workforce.

  C. A speedier resolution than under a winding up.

  D. The more advantageous realisation of assets than in a liquidation.

  E. The survival of the company as a going concern.

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• 5Simon has a three year contract with Gnome Knives Ltd as a skilled honer. It states that he will wor

  Simon has a three year contract with Gnome Knives Ltd as a skilled honer. It states that he will work in the London, Manchester, Glasgow or Belfast factories and will relocate on one month's notice. For the last 2 and a half years Simon has worked in the London factory. Simon is given notice of dismissal.In which one of the following cases will Simon's dismissal not be treated as being caused by redundancy?

  A. Gnome Knives Ltd intends to cease manufacturing in London and gives Simon one month's notice.

  B. Gnome Knives Ltd intends to cease manufacturing in London and gives Simon one month's notice to begin work in Belfast. He refuses.

  C. Gnome Knives Ltd has ceased manufacturing in the UK and gives Simon one month's pay in lieu of notice.

  D. Gnome Knives Ltd intends to cease business in the UK and gives Simon one month's notice.

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• 6下列关于股份有限公司设立条件的表述中，不正确的有(　)。 A. 采取募集方式设立股份公司的，发起人认购的股份

  下列关于股份有限公司设立条件的表述中，不正确的有(　)。

  A. 采取募集方式设立股份公司的，发起人认购的股份不得少于公司股份总数的25%

  B. 须有过半数的发起人在中国境内有住所

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  D. 采取发起设立方式设立的，须依法召开创立大会，并通过创

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• 7下列各项中，会导致股东会或董事会决议不成立的有(　)。 A. 甲有限责任公司减少注册资本的决议经代表3/5表决

  下列各项中，会导致股东会或董事会决议不成立的有(　)。

  A. 甲有限责任公司减少注册资本的决议经代表3/5表决权的股东同意

  B. 乙有限责任公司股东赵某对外转让股权，已书面征得其他股东同意，但未经股东会表决

  C. 丙有限责任公司违反公司章程规定，在股东会召开的前一天通知全体股东，以致多数股东无法到场，后经股东会表决通过了增选王某为董事的决议

  D. 丁股份有限公司有9名董事，董事会会议有4名董事出席，并一致同意通过了增加经理报酬的决议我的答案:AD

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• 82×12年12月31日，A公司库存钢板乙(均用于生产甲产品)的账面价值(即成本)为185万元，市价为180万元，假设不发生其

  2×12年12月31日，A公司库存钢板乙(均用于生产甲产品)的账面价值(即成本)为185万元，市价为180万元，假设不发生其他销售费用;钢板乙生产的甲产品的市场销售价格总额由380万元下降为310万元，但生产成本仍为305万元，将钢板乙加工成甲产品尚需投入其他材料120万元，预计销售费用及税金为7万元，则2×12年末钢板乙的可变现净值为(　)万元。

  A. 303

  B. 183

  C. 185

  D. 180

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• 92014年12月31日，A公司库存原材料——B材料的账面价值(即成本)为120万元，市场价格总额为110万元，该材料用于生产

  2014年12月31日，A公司库存原材料——B材料的账面价值(即成本)为120万元，市场价格总额为110万元，该材料用于生产K型机器。由于B材料市场价格下降，K型机器的销售价格由300万元下降为270万元，但生产成本仍为280万元，将B材料加工成K型机器尚需投入160万元，预计销售费用及税金为10万元，则2014年年底B材料计入当期资产负债表存货项目的金额为(　)万元。

  A. 110

  B. 100

  C. 120

  D. 90

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• 10A公司为制造企业，其在日常经营活动中发生的下列支出，不应计入存货成本的是(　)。 A. 生产车间的水电费等 B.

  A公司为制造企业，其在日常经营活动中发生的下列支出，不应计入存货成本的是(　)。

  A. 生产车间的水电费等

  B. 季节性停工损失

  C. 产成品入库后的保管费

  D. 小规模纳税人的增值税进项税额

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