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P154-新东方在线职业题库

In which of the following situations will an offer be terminated?

A

When a letter of revocation is posted

B

When a third party, who is sufficiently reliable, verbally notifies the offeree of the offeror's revocation

C

When an offeree enquires whether the offeror will accept payment by credit card rather than cash

D

When an offeror dies, the offeree is unaware of the death and the contract is not of a personal nature

Which of the following would be regarded as valid, binding acceptance?

A

A counter-offer

B

Acceptance 'subject to contract'

C

A tender to perform one task

D

Posting a letter of acceptance

Which TWO of the following statements regarding acceptance of an offer are correct?

(1) Acceptance does not need to be communicated in a unilateral contract

(2) If two identical offers between two parties cross in the post, then one will be regarded as acceptance of the other

(3) Under the postal rule, a letter of acceptance that has been posted does not have to be received by the offeror to be valid acceptance

(4) If no method of communicating acceptance is stated in the offer, then acceptance must be made by post

A

1 and 2

B

1 and 3

C

2 and 3

D

2 and 4

Which parties are bound by the terms of the tender when one party submits a tender?

A

The person submitting the tender

B

The person requesting the tender

C

Both parties

D

Neither party

In the context of contract law, a bid at an auction is which of the following?

A

An invitation to treat

B

An offer

C

A counter-offer

D

An acceptance

Abe issued an invitation to tender for a contract and Bea submitted her terms.

Which of the following statements is accurate?

A

Abe made an offer which Bea accepted

B

Abe made an invitation to treat and Bea made an offer

C

Both Abe and Bea made invitations to treat

D

Abe made an offer and Bea made a counter-offer

Which TWO of the following statements describe the information a Goods Received Note (GRN) provides?

A

Information used to update inventory records

B

Information to check that the correct price has been recorded on the supplier'sinvoice

C

Information to check that the correct quantity of goods has been recorded on the supplier’s invoice

D

Information to record any unused materials which are returned to stores

Which TWO of these documents are matched with the goods received note in the buyingprocess?

A

Invoice from supplier

B

Purchase order

C

purchase requisition

D

Stores requisition

材料全屏

54

【单项选择题】

At 31 March which of the following closing inventory valuations using FIFO is correct?

A

$8,000

B

$7,500

C

$7,000

D

$6,500

At 31 March which of the following closing inventory valuations using LIFO is correct?

A

$6,500

B

$7,000

C

$7,500

D

$8,000

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