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ACCA考試F4考試試題練習及答案(8)
幫考網校2022-02-17 18:01
ACCA考試F4考試試題練習及答案(8)

備考ACCA考試,好的學習方法很重要,但是練習也很重要,下面幫考網就給大家分享一些,ACCA考試F4考試試題,備考的小伙伴趕緊來練練手吧。

1.The courts are very ready to impute an intention to be legally bound where a husband and wife agree to transfer property between them. Letters of comfort and transactions \\\'binding in honour only\\\' both indicate there is no intention to be legally bound.

Which of the following is a correct rule forvalid consideration?

A Consideration must pass from the promisee

B Consideration must be adequate

C Past consideration is generally valid consideration

D Executory consideration is generally not valid consideration

答案:A

2.Which of the following indicates that the parties intend to be legally bound?

A A letter of comfort

B An agreement between a husband and wife to transfer property between them

C An agreement \\\'binding in honour only\\\'

答案:B

3.Which of the following statements concerning pre-incorporation contracts is correct?

A Pre-incorporation contracts must be ratified by the company

B Pre-incorporation contracts cannot be ratified by the company

C Pre-incorporation contracts can be ratified by the company if the third party agrees

答案:B

4.Which TWO of the following are valid extra consideration forpart payment of a debt?

(1) Payment in the form of goods rather than cash

(2) Payment by a third party rather than the debtor

(3) An intention by the debtorto be legally bound by the part payment

(4) A guarantee by the debtorto make the payment on the date agreed in the contract

A 1 and 2

B 1 and 4

C 2 and 3

D 2 and 4

答案:A

5.Consideration must pass from the promisee. It must be sufficient but not necessarily adequate. Past consideration is generally not valid consideration. Executory consideration is generally valid consideration.

1.Which of the following statements is true of consideration?

A Past consideration is sufficient to create liability on a bill of exchange

B Suffering some loss ordetriment is not valid consideration

C Consideration can be in the form of any act, even if that act is impossible to perform

D Performance of an illegal act is valid consideration

答案:A

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