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Employee and Self employed是什么_2023年ACCA考試LW知識點

來源：東奧會計在線責編：田彤2023-06-29 09:27:04

欲窮千里目，更上一層樓。acca課程設(shè)有15門，同學們需通過13門才能獲得領(lǐng)取acca證書的機會。建議同學們提前做好備考計劃，鞏固基礎(chǔ)知識點，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)知識點，具體內(nèi)容如下。

Employee and Self employed是什么_2023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.

少壯不努力，老大徒傷悲。以上就是為大家整理的LW科目考試知識點了，2023年9月acca考試在即，請同學們認真?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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