快速查题-ACCA英国注册会计师试题

What is the hourly payment method being described?

Payment method                                                                     Basic rate              Overtime premium             Overtime payment

This is the amount paid above the basic rate for hours

worked in excess of the normal hours.   

This is the total amount paid per hour for hours worked

in excess of the normal hours.   

This is the amount paid per hour for normal hours worked.   

Which remuneration method is being described?

Payment method                                                                    Time-rate             Piecework           Piece-rate plus bonus

Labour is paid based solely on the production achieved.   

Labour is paid extra if an agreed level of output is exceeded.   

Labour is paid according to hours worked.   

Which TWO of the following labour records may be used to allocate costs to the variouscost units in a factory?

 In tort no previous transaction or contractual relationship need exist. 

Ann got trapped in a public toilet due to the lock being faulty. Rather than wait for help, she tried to climb out of the window but fell and broke her leg. 

Which of the following is this an example of? 

 In relation to the tort of negligence, which of the following describes the standard of care expected of individuals? 

What is the effect of volenti non fit injuria in the law of tort? 

 In negligence, what is the limit of a defendant's liability for damages? 

 Which of the following parties are owed a duty of care by an accountant in respect of accounts that they have produced?