ACCA考试易错题（2019/1/19）

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第3题：In relation to the dismissal of employees, describe the circumstances when the following may occur: (b)Dismissal for misconduct; (3 marks)

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第4题：In relation to company law: (a)Explain what is a fixed charge. (5 marks)

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第5题：The terms ‘employed’ and ‘self-employed’ are not defined in law.As a consequence it is sometimes difficult to determine the taxable status of an individual.RequiredIdentify and briefly explain any FIVE、of the main factors which are taken into account in determining whether an individual is an ‘employee’ or is ‘self employed’. (10 marks)

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