Employee and Self employed是什么_2023年ACCA考試LW知識(shí)點(diǎn)
欲窮千里目，更上一層樓。acca課程設(shè)有15門，同學(xué)們需通過13門才能獲得領(lǐng)取acca證書的機(jī)會(huì)。建議同學(xué)們提前做好備考計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭取早日拿到acca證書。今天整理了LW科目Employee and Self employed(雇員及自雇人士)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Employee and Self employed-雇員及自雇人士
【知識(shí)點(diǎn)】
Employee and Self employed-雇員及自雇人士
Employee and Self employed-雇員及自雇人士
Employee:
An individual who has entered into and works under a contract of service (A contract of service is an employee-employer relationship).
Self-employed/Independent contractor:
An individual who has entered into and works under a contract for service (A contract for service is one between a business owner and a contractor).
Worker:
A worker is any individual who works for an employer, either under a contract of employment, or contract for service.
While both types of individuals receive payment from the company and must pay income taxes, employees receive more as a result of their status.
少壯不努力，老大徒傷悲。以上就是為大家整理的LW科目考試知識(shí)點(diǎn)了，2023年9月acca考試在即，請同學(xué)們認(rèn)真?zhèn)淇肌?/span>
注：以上來自Rocky Zhang老師基礎(chǔ)精講班第26講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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