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P157-新东方在线职业题库

In a sale by auction that is stated to be 'without reserve', at which point is an offer made?

A

When the auctioneer presents the goods being sold

B

When a bid is made

C

When the auctioneer's hammer falls

In relation to contract law, how long will an offer remain open if no time period is set for its expiry?

A

1 day

B

1 month

C

For a reasonable time

Which of the following will terminate an offer?

A

Posting a letter of revocation

B

A request for information

C

Death of the offeree

Which of the following is NOT a valid method of acceptance?

A

The offeree's express words

B

The offeree's conduct

C

Silence of the offeree

Which of the following statements regarding the postal rule is correct?

A

Acceptance is effective once the letter of acceptance is written

B

Acceptance is effective once the letter of acceptance is posted

C

Acceptance is effective once the letter of acceptance is delivered

Which of the following is an example of a standard form contract?

A

A verbal agreement between two private individuals

B

A contract for the sale of a house between two private individuals

C

A contract for the supply of electricity between a utility company and a private individual

D

A contract of employment between a private individual and a small local shop

Which of the following statements concerning the law and contracts is correct?

A

The law seeks to ensure equal bargaining power between parties

B

The law will only interfere in contracts where one party abuses a stronger bargaining position

C

The law does not interfere in the formation of contracts

D

The law seeks to maintain the bargaining power of parties in a contract

Which TWO of the following are examples of valid offers?

(1) A person verbally stating to another person that they would like to sell their computer to them for £500 today

(2) A newspaper advert that states a shop is selling shoes for £20

(3) A person handing their shopping to a supermarket checkout operator

(4) A business that circulates its price list to customers

A

1 and 2

B

1 and 3

C

2 and 3

D

2 and 4

Which of the following documents would be completed in each situation?

Material Requisition Purchase Requisition Goods received note Goods returned note

Material returned to

stores from production

Form completed by the

stores department detailing

inventory requirements

Materials returned to supplier

Materials Requisition Purchase Requisition Goods received note Goods returned note

Form completed by

stores on receipt of goods

Form completed by

production detailing inventory requirements.

The following represent transactions on the material account for a company for the month of March 20X8:

$000s

Issued to production 144

Returned to stores 5

The material inventory at 1 March 20X8 was $23,000 and at 31 March 20X8 was $15,000. How much material was purchased in March 20X8?

$ O

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