快速查题-ACCA英国注册会计师试题

Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

Chapter 19

Chapter 20

Chapter 21

Chapter 22

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Which of the following is an example of a valid offer?

A display of goods for sale

An Internet shop that advertises products for sale

A newspaper advert that includes a specific statement, made to the world at large, offering areward for the return of a particular item

An invitation for potential suppliers to tender for the provision of services

Which of the following statements regarding counter-offers is correct?

Counter-offers may be accepted by the original offeror

Counter-offers do not terminate the original offer

A statement that enquires whether alternative terms would be acceptable is a counter-offer

A counter-offer is made by the original offeror to the original offeree

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

When a letter of revocation is posted

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

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

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 counter-offer

Acceptance 'subject to contract'

A tender to perform one task

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

1 and 2

1 and 3

2 and 3

2 and 4

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

The person submitting the tender

The person requesting the tender

Both parties

Neither party

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

An invitation to treat

An offer

A counter-offer

An acceptance

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

Which of the following statements is accurate?

Abe made an offer which Bea accepted

Abe made an invitation to treat and Bea made an offer

Both Abe and Bea made invitations to treat

Abe made an offer and Bea made a counter-offer

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

When the auctioneer presents the goods being sold

When a bid is made

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?

1 day

1 month

For a reasonable time