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) state which entity shall represent the employees to conclude a collective labour contract;
(b) state the compulsory terms with respect to wages and standards of working conditions in a collective labour contract;
(c) state the condition, and date, for a collective labour contract to become effective.
答案：
3 This question requires candidates to state the conclusion of the collective labour contract represented by the trade union, the compulsory requirements for a collective labour contract concerning the compensation and working conditions, and the condition for a collective labour contract to come into effect under the Labour Contract Law.
(a) In accordance with Article 51 of the Labour Contract Law, a collective contract shall be concluded by the trade union, on behalf of the enterprise’s employees, and the employer. Where the enterprise does not have a trade union, the collective contract shall be concluded by the employer with a representative chosen by the employees under the guidance of the trade union at the next higher level.
(b) In accordance with Article 55 of the Labour Contract Law, a collective labour contract shall stipulate the rates for wages or salaries and standards for working conditions no lower than the minimum rates and standards for working conditions as prescribed by the local government.
(c) In accordance with Article 54 of the Labour Contract Law, after a collective contract has been concluded, it shall be submitted to the labour administration department. The collective contract shall become effective upon the expiration of 15 days from the date of receipt thereof by the labour administration department, unless the labour administration department raises any objections to the contract.
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