2020年ACCAF4考试选择题：有关不公平解雇的相关考题
来源：长理培训发布时间：2020-03-06 21:37:59
【Questions】
41 If a worker is deemed to be an employee, which of the following would NOT be correct?
A.They would benefit from vicarious liability
B.They would receive statutory sick pay
C.They would receive their pay gross of all taxable contributions
42 Lewis is a shareholder in Mayton plc. After reading the company's most recent annual accounts, Lewis is so impressed
with how the business is doing that he decides to buy additional shares on the stock exchange. It later becomes clear that
the accounts have been prepared negligently and that "far from doing well" the company is actually doing very badly.
Lewis intends to sue X & Co, the firm of accountants that prepared the accounts.
Is X & Co liable to Lewis for negligent misstatement and for what reason?
A.Yes, because it is reasonably foreseeable that existing shareholders would rely on the accounts for the purpose of
reviewing their investments
B.No, because X & Co does not owe a duty of care to existing shareholders who rely on the accounts when deciding
whether to vary their shareholding in Mayton plc
C.No, because Lewis bought his new shares from an existing shareholder and not from Mayton plc itself
D.Yes, because Lewis bought the additional shares as a direct result of reading the accounts
43 Which TWO of the following statements about the remedy of re-engagement in unfair dismissals are true?
A.The employee will have to return to the company even if it is not their wish to do so
B.It should not be made where there has been a breakdown in confidence between the parties
C.The employee takes on a new role for the same employer on comparable terms to the old job
D.The employee returns to their old job under the same conditions
【Answers】
41 They would receive their pay gross of all taxable contributions An employee should receive their pay net of tax under
the PAYE system.
42 No, because X & Co does not owe a duty of care to existing shareholders who rely on the accounts when deciding
whether to vary their shareholding in Mayton plc X & Co owes a duty of care to Mayton plc but not to its individual
shareholders, even if they rely on the accounts to increase their shareholding.
43 The employee takes on a new role within the company on comparable terms to the old job It should not be made where
there has been a breakdown in confidence between the parties The remedy of re-engagement means that the employee takes
on a new role for the same employer under comparable conditions to their old job. It is only appropriate where there has
not been a breakdown of confidence between the parties.
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