ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P117-新东方在线职业题库

(1)___________ are a (2) ___________ remedy designed to restore the injured party to the position they would have been in had the contract been (3) ___________ A loss outside the natural course of events will only be compensated if the (4) ___________circumstances are within the (5) ___________'s knowledge at the time of making the contract. In assessing the amount of damage it is assumed that the (6) ___________will (7) ___________ their loss. A contractual term designed as a (8) ___________ is (9) ___________ .

When anticipatory breach occurs, the injured party has two options. These are

(1) ____________________

(2) ____________________

Which TWO of the following labour records may be used to allocate costs to the variouscost units in a factory?

A

Employee record card

B

Attendance record card

C

Timesheet

D

Job card

In tort no previous transaction or contractual relationship need exist.

A

True

B

False

The 'neighbour' principle was established by the landmark case

A

Caparo v Dickman 1990

B

Anns v Merton London Borough Council 1977

C

Donoghue v Stevenson 1932

D

The Wagon Mound 1961

When the court applies the maxim res ipsa loquitur, it is held that the facts speak for themselves and the defendant does not have to prove anything, since the burden of proof is on the claimant.

A

True

B

False

Under which circumstance will a court reduce the award of damages to a claimant?

A

The claimant intervened in the chain of causality

B

A natural event occurred which caused additional damage

C

The claimant contributed to the loss they suffered

D

The defendant acknowledged they were to blame

'A public company's auditors owe no general duty of care to the public at large who rely on the audit report in deciding to invest.'

This is the decision from Caparo.

A

True

B

False

The trend for monthly sales ($Y) is related to the month (t) by the equation Y = 1,500 - 3t where t = 1 in the first month of 20X8. What are the forecast sales (to the nearest dollar) for the first month of 20X9 if the seasonal component for that month is 0.92 using a multiplicative model?

A

$1,377

B

$17,904

C

$1,344

D

$1,462

Which of the following are necessary if forecasts obtained from a time series analysis are to be reliable? (i) The trend must not be increasing or decreasing (ii) The trend must continue as in the past (iii) Extrapolation must not be used (iv) The same pattern of seasonal variation must continue as in the past

A

(i) only

B

(i) and (ii) only

C

(ii) and (iv) only

D

(i) and (iii) only

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