在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
3 In relation to the Labour Contract Law of China:
(a) explain the circumstances that make a labour contract invalid or partially invalid in the process of concluding it;
(b) explain the provisions contained in a labour contract that would be regarded as invalid or partially invalid;
(c) state the provisions concerning liquidated damages for breach of a labour contract by an employee that may be incorporated into a labour contract.
答案：
3 This question requires candidates to explain the circumstances under which a labour contract is concluded that would make it invalid and the various provisions that would be regarded as invalid, and states the provisions with respect to liquidated damages for breach of contract by an employee that may be incorporated into a labour contract under the Labour Contract Law.
(a) In accordance with Article 26 of the Labour Contract Law, a labour contract shall be regarded as invalid or partially invalid if an employer uses such means as deception or coercion, or takes advantage of an employee’s difficulties, to induce or force the employee to conclude a labour contract, that is contrary to the employee’s true intent.
(b) In accordance with Article 26 of the Labour Contract Law, the following provisions in a labour contract shall be regarded as invalid or partially invalid:
(i) the provisions under which an employer may disclaim its legal liability or denies the rights of a employee; or
(ii) the provisions violate the mandatory provisions of laws or administrative regulations.
(c) In accordance with Articles 22, 23 and 25 of the Labour Contract Law, a labour contract shall generally not stipulate that an employee bears any liquidated damages, unless the breach of a labour contract meets the special circumstances as prescribed in this law:
(i) an employer provides special funds for an employee’s training or gives the employee professional training. The particular labour contract may specify a term of service;
(ii) a labour contract contains a special provision as to the obligation of confidentiality by an employee with necessary compensation to be granted by the employer for such special obligation.
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