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Employee and Self employed是什么_2022年ACCA考試LW知識點

來源：東奧會計在線責編：田彤2022-10-17 09:23:24

每天醒來都有兩個選擇，繼續(xù)做夢，或者起床去追求你的夢想。ACCA考試科目有15門，同學們?nèi)绻胍樌玫紸CCA證書，需要嚴格執(zhí)行學習計劃，鞏固基礎知識點。今天整理了LW科目Employee and Self employed(雇員及自雇人士)相關(guān)知識點，具體內(nèi)容如下。

Employee and Self employed是什么_2022年ACCA考試LW知識點

【內(nèi)容導航】

Employee and Self employed-雇員及自雇人士

【知識點】

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.

勤奮可以彌補聰明的不足，但聰明彌補不了懶惰的不足。以上就是為大家整理的LW科目考試知識點了，12月ACCA考試時間已經(jīng)公布，請同學們抓緊時間復習。

注：以上來自Rocky Zhang老師基礎精講班第26講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)

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