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2019年特许公认会计师考试真题及答案

2019-09-02 浏1览:
这不仅仅是为了建立你的技术知识。在特许会计师资格教授您的业务洞察力、战略洞察力和专业行为成为一个有效的财务,业务,领导者。2019年特许公认会计师考试真题及答案。

  单选题:

  1 Which of the following involves a summary dismissal in relation to a contract of employment?

  A、Both parties agree to end the contract immediately without notice

  B、The employee breaks the contract without notice

  C、The employer terminates the contract without notice

  2 What qualification is the company secretary of a private limited company required to have?

  A、 An appropriate legal qualification

  B、 An appropriate professional qualification such as ACCA

  C、 No qualification

  3 Statutory redundancy payment is calculated on the basis of which of the following?

  A、Length of service and pay only

  B、 Age and length of service only

  C、Age, length of service and pay

  4 In relation to wrongful trading, the standard against which the conduct of directors will be assessed is which of the following?

  A、Purely subjective, depending on the actual skill of the director

  B、Purely objective, depending on what is expected of a director in that position

  C、A mixture of subjective and objective but only to increase potential liability

  D、A mixture of subjective and objective but only to reduce potential liability

  5 Which of the following statements as regards an acceptance of an offer ‘subject to contract’ is true?

  A、It binds the offeror

  B、It binds neither party

  C、It binds both parties

  6 Su had just passed her driving test when she negligently drove into a pedestrian. What standard of care will Su be judged by?

  A、 The objective standard of a newly qualified driver, lack of experience will be taken into account

  B、The objective standard of a competent driver, lack of experience will not be taken into account

  C、The subjective standard of actual ability

  7 Which of the following are ordinary partnerships UNABLE to create in relation to their property?

  A、Mortgages

  B、Fixed charges

  C、 Floating charges

  8 Which of the following courts deal with civil law matters ONLY?

  A、The Crown Court

  B、 The magistrates’ court

  C、 The county court

  9 Jo promises to pay a reward for the return of her lost phone. Mia finds the phone and returns it to Jo. Which of the following types of consideration has Mia provided?

  A、 Executed consideration

  B、Executory consideration

  C、 Past consideration

  10 Which of the following requires court approval before the appointment of an administrator?

  A、 Creditors

  B、 Holders of floating charges

  C、 The directors of the company

  D、 The company itself

  Answer:

  1 、C

  2 、C

  3、 C

  4、 C

  5 、B

  6 、B

  7 、C

  8 、C

  9、 A

  10 、A

2019年特许公认会计师考试真题及答案。在的资格受到了极大的尊重,因为它教授了高级技术、战略和业务技能,这对未来的金融领导人来说是至关重要的。
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