acca(The Association of Chartered Certified Accountants)在国内称为"国际注册会计师",是英国具有特许头衔的4家注册会计师协会之一,也是当今最知名的国际性会计师组织之一。最近正处于acca考试白热化的备考阶段,为了帮助考生缓解压力,中公小编带来了几道accaF4选择题,希望对大家有帮助。
【Questions】
1 Fred has contracted with Burt for an extension to be built to his house. Once the work commenced, Fred and his wife
found that they were expecting a baby, so it was essential for the work to be completed on time. Fred offered Burt an extra
£2,000 as an incentive to do so.
Which of the following statements is true?
A.Burt cannot claim the extra £2,000 because he has provided no additional consideration
B.As Fred benefited from the work being completed on time, Burt will be able to claim the extra £2,000
C.The original contract has come to an end and a new one exists in its place
D.Fred and Burt cannot re-negotiate terms once performance has begun
2 Which of the following statements regarding summary dismissal is correct?
A.It means termination of employment with the statutory minimum notice
B.Without justification, it allows a claim for wrongful dismissal
C.It is permissible whenever an employee has breached their contract
3 Which of the following will a successful claim for damages for a breach of contract compensate the claimant for?
A.Loss foreseeable by the injured party at the time of the contract
B.Normal loss, and abnormal consequences irrespective of whether the defendant has knowledge
.CNormal loss, and abnormal consequences of which the defendant has knowledge at the time of the contract
【Answers】
1 As Fred benefited from the work being completed on time, Burt will be able to claim the extra £2,000 Fred's
circumstances have changed and he has approached Burt with the incentive to complete the work on time, owing to the real
practical benefit of that happening. This sort of situation reflects commercial practice, where contracts are frequently
renegotiated once performance has begun. This does not amount to repudiation of contract but is understood to be a
variation of terms.
2 Without justification, it allows a claim for wrongful dismissal Wrongful dismissal is dismissal in a manner which breaches
the contract of employment, and an unjustified absence of notice would fall into this category.
3 Normal loss, and abnormal consequences of which the defendant has knowledge at the time of the contract The party in
breach must compensate the claimant for loss which was foreseeable by both parties at the time of the contract. In the case
of abnormal consequences which might flow from the breach, the defendant will only be liable for those such losses if the
defendant had knowledge of them.
以上几道accaF4选择题大家做的还顺利吗,结果并不重要,毕竟不是正式考试嘛,还是要继续加油鸭!!
想咨询更多相关问题的考生还可以进入中公财经网喔。
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|---|---|
| 4月01日 -30日 | |
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| 4月01日 -30日 | |
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| 4月01日 -30日 |
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