转眼间，就要迎来ACCA9月考试季，学员们都准备好了吗？今天小编给大家整理几道lw考试习题，多做习题，帮助学员进行考前练习的准备，能够在考试的时候有更多的经验。
【Questions】1. Which of the following is a reason treated by a judge as a basis for their decision?
A.Stare decisis
B.Obiter dicta
C.Ratio decidendi
2. Which of the following is NOT a duty imposed by law on an employer?
A.To allow employees time off to look for alternative work
B.To allow employees who are trade union officials time off to attend to official union duties
C.To allow an employee time off work to perform certain public duties
D.To allow a pregnant employee time off work for antenatal care
3. Which of the following is NOT part of the role of non-executive directors in a company?
A.Bringing independent, external expertise to the decision-making of the board
B.Helping to hold executive directors accountable at board level
C.Promoting the success of the company through effective day-to-day
D.engagement with company decision-making
【Answers】
1. Ratio decidendi Ratio decidendi translates as 'the reason' or 'the rationale for the decision'. As such it is a necessary step towards the judge's conclusion.
2. To allow employees time off to look for alternative work Employers have no duty to allow employees time off to look for alternative work, however where an employee has been given notice of redundancy, they are allowed time off to look for alternative work or to arrange training for other work.
3. Promoting the success of the company through effective day-to-day engagement withcompany decision-making Non-executive directors will not be involved in the day-to-day running of the company. Their function is to provide an important governance function – testing the effectiveness of the executive directors and bringing outside expertise to bear in a more independent manner.
每日习题练习为学员积攒更多的学习经验，让ACCA学员在考场上能够有经验。习题练习无论对错，学员都要正式自己的心态，查漏补缺才是关键。
