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当前位置: 首页ACCA考试会计师与企业(基础阶段)章节练习正文
ACCAF1考试-会计师与企业(基础阶段)章节练习题(5)
帮考网校2020-10-15 13:49
ACCAF1考试-会计师与企业(基础阶段)章节练习题(5)

成功是为努力者准备的,今天你努力了吗?今日小题库:ACCAF1考试-会计师与企业(基础阶段)章节练习题(5),一起来检验学习成果吧。

1. (a) Are the following statements about elasticities true or false?

(i) If income elasticity is positive, the commodity is called an inferior good.

(ii) If two goods are complements, the cross elasticity will be negative.

(iii) If price elasticity is greater than 1, demand is said to be inelastic.

(iv) Unrelated products would have a cross elasticity of infinity.

(b) Which three of the following reasons would result in a shift of the demand curve to the right for a normal good?

A. A fall in the price of substitutes

B .A change in taste towards a competitor good

C .An increase in household incomes

D .An expected future rise in the price of the good

E .A rise in the price of complements

F .An increase in population

答案:

(a)

(i) False An inferior good would have negative income elasticity.

(ii) True

(iii) False If price elasticity is less than 1, demand is said to be inelastic.

(iv) False Unrelated products has a cross elasticity of zero.

(b) C, D and F

2. (a) A company has recently dismissed employees in the following circumstances:

Sarah was dismissed following disciplinary proceedings, although she was not guilty of negligence, and was not given her contractual period of notice by the company.

Trevor was dismissed form the company immediately after committing an act that was found to be grossly negligent.

Umberto, a relatively new employee who was showing a lot of promise, was dismissed after telling management that he had joined a trade union.

Vanessa, having previously being rated as one of the best performing employees in the company,was dismissed after management discovered she was pregnant.

For each of the following situations, classify whether the dismissal is:

A. Unfair

B. Wrongful

C. Neither

(i) Sarah

(ii) Trevor

(iii) Umberto

(iv) Vanessa

(b) Are the following statements about redundancy true or false?

(i) In the event of redundancy, an employee with one year\'s continuous employment is entitled to compensation.

(ii) Redundancy can occur where an employer ceases to carry on business in a particular location.

答案:

(a)

(i) B Wrongful dismissal relates to the method of dismissal.

(ii) C This dismissal would not be classified as unfair or wrongful.

(iii) A This dismissal is unfair to the employee.

(iv) A This dismissal is unfair to the employee.

(b)

(i) False There is no entitlement to compensation with less than 2 years\' continuous employment.

(ii) True

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