Marysawapieceofartshelikedando-2021年度重庆市会计人员继续教育网在线培训会计考试参考答案

搜考试题目使用:搜答案(https://www.gongxuke.net/

Marysawapieceofartshelikedandofferedapricethatwasacceptedbytheartist.After

A、xecutedconsideration

B、xecutoryconsideration

C、Pastconsideration

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答案解析:BecausetheartistacceptedthepriceofferedbyMaryandthenturnedovertheartworktoMary,thistransactioncanbedescribedasexecutedconsideration.Theartistsimultaneouslyacceptedtheofferfortheartworkandthenturnedove

Tiffanyset-upawebsiterepresentingherselfasaconcertticketsalesperson.Shesold

A、Passingoff

B、eceit

C、Negligence

D、efamationofcharacter

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答案解析:TheharmfulconductforwhichJimcanseekremediesisdeceit.TiffanyobtainedafinancialadvantagebydeceivingJimintothinkingthatshewasalegitimateconcertticketsalespersonandsellingcounterfeittickets

LarryenteredintoacontractwithMichael,Larry’sneighbourandapainter,topainthis

A、Michael’sconsiderationispastconsiderationsincethreeweekselapsedbeforehepresentedhisinvoice

B、Larry’soriginalrequestimpliedintenttopaybecauseMichaelisapainterandwouldnormallybepaidforhisservices

C、Larry’soriginalrequestdidnotimplyintenttopaybecauseMichael,ashisneighbour,couldbeexpectednottocharge

D、Michael’sconsiderationwouldbepastconsiderationifmorethanthreeweekshadelapsedbetweenpaintinganddeliveryofinvoice

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答案解析:Thisisanexceptiontothepastconsiderationrule.Ifapersonisaskedtodosomethingincircumstancesunderwhichthepersonwouldnormallygetpaid,thelawtreatsthepersonmakingtherequestasgivinganimpliedpromisetopayevenif

存款性金融中介包括()。

A、投资银行

B、商业银行

C、储蓄银行

D、信用合作社

E、保险公司

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答案解析:本题考查存款性金融中介。存款性金融中介包括:商业银行、储蓄银行、信用合作社。参见教材P39

XYZLtdpurchasedABCLtdbecauseofitsstrongfinancialperformanceindicatedinits

A、iduciaryrelationship

B、ontractrelationship

C、Specialrelationship

D、Norelationshipexists

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答案解析:BecausetheauditorsofABCknewthatXYZwouldberelyingontheauditedfinancialstatementstomakeadecisionabouttheacquisition,XYZhadaspecialrelationshipwiththeauditorsofABC.Tutorialnote:TherelationshipbetweenABCa

Onwhatbasisisremotenessofdamagedeterminedinrelationtoabreachofcontract?

A、oresightwhenthebreachtakesplace

B、Theamountagreedasliquidateddamageswhenthecontractwasmade

C、Theamountnecessarytoputtheplaintiffinthepositionofhavinghadthecontractperformed

D、oreseeabilitywhenthecontractismade

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答案解析:Itistoolatetoapplyforesightwhenthebreachhasoccurred

Thecourtsmayimplytermsinacontracttoimposereasonabletermsonthepartiestothe

A、termwhichisnotanexpresstermbutisnecessaryforthecommercialeffectivenessofthecontract

B、termnecessaryforthecommercialeffectivenessofthecontractwhichcontradictsanexpressterm

C、nyfairandreasonabletermeventhoughitisnotnecessaryforthecommercialeffectivenessofthecontract

D、standardtermwhichisreferredtoinacontractas“availableonrequest”

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答案解析:Forthecourtstoimplyatermitmustbenecessary(sonotC),fairandreasonableandnotcontradictexpressterms(sonotB).“Availableonrequest”standardtermsarepartofacontractandthereforeexpressterms(sonotD).

Annaenteredintoacontractwithadogbreedertopurchaseapuppythenexttimepuppies

A、Specificperformance

B、Rescissionofcontract

C、Injunction

D、stoppel

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答案解析:Asthecontractwasdeterminedtobeenbreached.Annaspecificallyenteredthecontracttopurchaseapuppythatwasborntoaspecificdog.OnlyspecificperformancewillprovideAnnawithanequitableremedy.

JanenteredintoanagreementwithVincetoleaseabuildingfromhimforhernewrestaurant.

A、Usablesinkswereaconditionoftheleasecontract

B、Usablesinkswasanimpliedtermoftheleasecontract

C、Usablesinkswasanexpresstermoftheleasecontract

D、Usablesinkswereawarrantyintheleaseagreement

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答案解析:AsVinceleasedthebuildingtoJanwiththeknowledgethatshewasopeningarestaurant,thecourtwilllikelyimplythatatermoftheagreementwouldbethatthebuildinghasusablesinks.Thisisareasonableandfairtermtoexpectandnece

Additionalservicesperformedbytheinnocentpartycanbestoppedifwhichofthe

A、Warrantyterms

B、onditionterms

C、Innominateterms

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答案解析:Conditiontermsareregardedascoretermsofthecontract.Innocentpartiestothecontactcanrepudiateanyadditionalobligationsowedbythemifconditiontermsarebrokenandclaimdamagesfromthepartywhichhasbreachedthecontra