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2015年ACCA考试真题,你做了多少题目了?

发表时间:2015-08-31 来源:
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1、X fails to perform their obligation and Y seeks to exercise the right of mortgage.
Which of the following ways, in relation to the various ways for dealing with the mortgaged property, is NOT permissible by the law?
A The mortgaged property may be converted by auction
B The mortgaged property may be converted by being sold off
C Parties may agree upon the means of realising the mortgage right
D Parties may agree that the mortgaged property be used for offsetting the debts as per its value in the mortgage agreement
(2 marks)
Answers:D

2、Which of the following is allowed to be mortgaged under the Property Law?
A Fund units and stock rights
B The right to use construction land
C Intellectual property
D Receivables
(2 marks)
Answers:B

3、Which of the following statements about labour contracts is correct?
A All labour contracts shall include a probation clause
B The probation period in any labour contract shall not be shorter than three months
C An employer may dissolve the labour contract during the period of probation
D The probation period in any labour contract shall not exceed 12 months
(2 marks)
Answers:C

4、Which of the following statements in relation to a non-fixed term labour contract is correct?
A It may not be dissolved by an employer under any circumstances
B It shall be concluded where an employee has worked for the employer for a term of at least five years
C It is a labour contract in which the employer and employee have agreed not to stipulate a definite end date
D It may not be dissolved by an employee within ten years after the conclusion of such a labour contract
(2 marks)
Answers:C

5、Under which of the following circumstances may employees dissolve a labour contract?
A The employer is declared bankrupt
B The business licence of the employer has been revoked by the government
C The employer is ordered to close its business by a competent court
D The employer fails to provide labour protection or working conditions specified in the labour contract
(2 marks)
Answers:D

6、Under which of the following circumstances can an offer be withdrawn by the offeror?
A The offer has not reached the offeree
B The offer indicated a fixed time-limit for acceptance, which has passed
C The offeree has replied to the offeror
(1 mark)
Answers:A

7、Which of the following statements about the effect of a contract is correct?
A A sales contract is subject to approval before it comes into effect
B A contract becomes effective upon its formation, unless otherwise provided by law
C The parties to a contract are not allowed to agree that its effect is subject to certain conditions
(1 mark)
Answers:B

8、In order to claim the demur right of advance performance, some conditions must be met.
Which of the following is NOT a condition for claiming the demur right?
A Both parties must owe obligations towards each other
B There must be an order of performance
C The party who claims this right must at first suspend its performance
(1 mark)
Answers:C

9、Which of the following statements about damages is correct?
A The nature of damages is punitive and compensatory
B Damages include compensation for material damage and expected profit
C The nature of damages is compensatory only for material damage
(1 mark)
Answers:B

10、Appliance Co sent a fax to a department store, intending to enter into a sales contract for television (TV) sets.
Which of the following can be considered to be an offer?
A 50 TV sets at a price of RMB 3,000 yuan each, please confirm within three days
B 50 TV sets at a price of RMB 3,000 yuan each, please confirm but subject to our final decision
C TV sets at a price of RMB 3,000 yuan each are available
D 50 TV sets are available at a very attractive price, immediate delivery
(2 marks)
Answers:A

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