ACCA考試:ACCA LW考試習(xí)題練習(xí)!

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【Questions】


1. Which of the following is a reason treated by a judge as a basis for their decision?

A.Stare decisis

B.Obiter dicta

C.Ratio decidendi

2. Which of the following is NOT a duty imposed by law on an employer?

A.To allow employees time off to look for alternative work

B.To allow employees who are trade union officials time off to attend to official union duties

C.To allow an employee time off work to perform certain public duties

D.To allow a pregnant employee time off work for antenatal care

3. Which of the following is NOT part of the role of non-executive directors in a company?

A.Bringing independent, external expertise to the decision-making of the board

B.Helping to hold executive directors accountable at board level

C.Promoting the success of the company through effective day-to-day

D.engagement with company decision-making

ACCA考試

【Answers】

1. Ratio decidendi Ratio decidendi translates as 'the reason' or 'the rationale for the decision'. As such it is a necessary step towards the judge's conclusion.

2. To allow employees time off to look for alternative work Employers have no duty to allow employees time off to look for alternative work, however where an employee has been given notice of redundancy, they are allowed time off to look for alternative work or to arrange training for other work.

3. Promoting the success of the company through effective day-to-day engagement withcompany decision-making Non-executive directors will not be involved in the day-to-day running of the company. Their function is to provide an important governance function – testing the effectiveness of the executive directors and bringing outside expertise to bear in a more independent manner.

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