ACCA考试F1基础测试题及答案

　　Question：In the context of 'best practice' employment protection law (using UK legislation as a basis), in which of the following circumstances is dismissal of an employee automatically considered unfair?

　　A. Selection for redundancy on the basis of age

　　B. Misconduct

　　C. Marriage to a key competitor

　　D. Incompetence

　　The correct answer is: A

　　Rationale: This constitutes unfair selection for redundancy (on the basis of recent age discrimination legislation): redundancy is potentially fair grounds for dismissal as long as the basis of selection is fair.

　　Options B and D are potentially fair grounds: there should be a reasonable attempt at performance or disciplinary management (warnings, training etc).

　　You may have hesitated over C, but this is an example of 'substantial reasons' that would be considered by a tribunal.

　　Ways in: You could narrow the options by considering that there must be some way for companies to dismiss incompetent or deliberately obstructive employees.

　　Low interest rates will reduce the demand for products.( )

　　A.True

　　B.False

　　【Answer】B

　　【Rationale】Low interest rates will mean that consumers have more disposable income after interest payments and will also find saving less attractive.