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P133-新东方在线职业题库

In relation to exclusion clauses, which of the following describes the main purpose rule?

A

The purpose of an exclusion clause is not to prevent the main purpose of the contract

B

The main purpose of an exclusion clause is to help a weaker party avoid unfair contractual obligations

C

The main purpose of an exclusion clause is to give business efficacy to a contract

At which point in a contractual arrangement is a representation made?

A

When the offeree submits their acceptance to the offeror

B

During pre-contract negotiations

C

When the offeror submits their offer to the offeree

D

Once both parties have provided consideration under their agreement

How are express terms incorporated into a contract?

A

By a decision of the courts

B

By statute law

C

By the parties themselves

D

By what is customary in the particular trade

Which TWO of the following statements regarding contractual terms are correct?

(1) The principle of freedom of contract states that parties may include in their contract any terms that they see fit

(2) To be valid, a contract must be complete in its terms

(3) Third parties may not determine an essential term of the contract

(4) Where a term is classified as a condition, the only remedy to an injured party if it is breached is to claim damages

A

1 and 2

B

1 and 4

C

2 and 3

D

2 and 4

An innominate term is one that could either be classified as a condition or a warranty.

How is the classification of an innominate term as a condition or a warranty determined?

A

By the operation of statute law

B

By the offeror

C

By the courts

D

By the offeree

Which of the following statements concerning exclusion clauses is correct?

A

Exclusion clauses can be incorporated into a contract after the contract is formed

B

Exclusion clauses are interpreted by the courts strictly

C

Exclusion clauses are not regulated by statute

D

Exclusion clauses may not exclude liability for negligence

Which of the following exclusion clauses is void under the Unfair Contract Terms Act 1977?

A

A clause that excludes the condition that the seller has a right to sell the goods

B

A clause that excludes liability for loss of profit due to negligence

C

A clause that excludes liability for breach of contract

D

Any exclusion clause in a contract of insurance

Which of the following statements concerning the Consumer Rights Act 2015 is correct?

A

The Act only applies to business-to-consumer contracts

B

The Act only applies to terms that have been individually negotiated

C

The Act requires particularly onerous terms to be equally visible as other terms

D

The Act only applies to contracts that have been verbally agreed

A company needs to produce 340 litres of Chemical X. There is a normal loss of 10% of the material input into the process. During a given month the company did produce 340 litres of good production, although there was an abnormal loss of 5% of the material input into the process.How many litres of material were input into the process during the month?

A

357 litres

B

374 litres

C

391 litres

D

400 litres

A company uses process costing to establish the cost per unit of its output. The following information was available for the last month:

Input units 10,000

Output units 9,850

Opening inventory 300 units, 100% complete for materials

and 70% complete for conversion costs

Closing inventory 450 units, 100% complete for materials

and 30% complete for conversion costs

Thecompany uses the weighted average method of valuing inventory.What were the equivalent units for conversion costs?

A

9,505 units

B

9,715 units

C

9,775 units

D

9,985 units

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