ACCA考试易错题（2019/5/23）

第1题：In 2008, the recession hit the main markets to which Xejn Limited exported its products, namely SouthAsi A、As a result, orders were reduced dramatically. The company had a workforce of over 300 people. Management introduced a four day week but even this measure did not significantly improve the company’s financial position. The management of Xejn Limited had no alternative but to reduce the workforce of the local plant by 50% in order to improve its financial stability and ensure that the company did not close down.Required: (b)Explain whether termination of employment at Xejn Limited constitutes collective redundancy. (6 marks)

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第3题：Felix is the sole director in F & G LtD、Felix is also a partner in a partnership called Felix &Co.Advise F & G Ltd in the following situations: (b) Felix has been negotiating a contract on behalf of F & G Ltd but the other party wishes to award the contract to Felix personally. Felix resigns from his position as director of F & G Ltd to take the contract personally. (5 marks)

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