Whichofthefollowingis/areusual-2021年度重庆市会计人员继续教育网在线培训会计考试参考答案

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Whichofthefollowingis/areusuallyseenasbenefitsofthejust-in-timeapproachtoinventorymanagement?

A、2only

B、1and3only

C、2and3only

D、1,2and3

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答案解析:ThemainobjectiveofJITistoreducethelevelofinventoryandhenceholdingcosts.

Whichofthefollowingdescribeswhenanemployeeisforcedtoresignbecauseofmisconductbytheemployer?

A、Wrongfuldismissal

B、ismissalonnotice

C、onstructivedismissal

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答案解析:Whenanemployeeisforcedtoresignbecauseofmisconductbytheemployer,thisisknownasconstructivedismissal.

Marysawapieceofartshelikedandofferedapricethatwasacceptedbytheartist.Afteracceptingtheoffer,Marywashandedtheartworkbytheartist.Marypaidthecashierfortheartworkassheexitedthegallery.

A、xecutedconsideration

B、xecutoryconsideration

C、Pastconsideration

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答案解析:BecausetheartistacceptedthepriceofferedbyMaryandthenturnedovertheartworktoMary,thistransactioncanbedescribedasexecutedconsideration.Theartistsimultaneouslyacceptedtheofferfortheartworkandthenturnedove

Thecourtsmayimplytermsinacontracttoimposereasonabletermsonthepartiestothecontract.Whichofthefollowingtermsmaybeimpliedbyacourt?

A、termwhichisnotanexpresstermbutisnecessaryforthecommercialeffectivenessofthecontract

B、termnecessaryforthecommercialeffectivenessofthecontractwhichcontradicts

C、nyfairandreasonabletermeventhoughitisnotnecessaryforthecommercialeffectivenessofthecontract

D、standardtermwhichisreferredtoinacontractas“availableonrequest”

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答案解析:AForthecourtstoimplyatermitmustbenecessary(sonotC),fairandreasonableandnotcontradictexpressterms(sonotB).“Availableonrequest”standardtermsarepartofacontractandthereforeexpressterms(sonotD).

Additionalservicesperformedbytheinnocentpartycanbestoppedifwhichofthefollowingisbrokenunderacontractagreement?

A、Warrantyterms

B、onditionterms

C、Innominateterms

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答案解析:Conditiontermsareregardedascoretermsofthecontract.Innocentpartiestothecontactcanrepudiateanyadditionalobligationsowedbythemifconditiontermsarebrokenandclaimdamagesfromthepartywhichhasbreachedthecontra

XYZLtdpurchasedABCLtdbecauseofitsstrongfinancialperformanceindicatedinitsauditedfinancialstatements.Beforetheacquisition,theauditorsofABCLtdmetwithexecutivesofXYZLtdandprovidedconfirmationthatthefinan

A、iduciaryrelationship

B、ontractrelationship

C、Specialrelationship

D、Norelationshipexists

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答案解析:BecausetheauditorsofABCknewthatXYZwouldberelyingontheauditedfinancialstatementstomakeadecisionabouttheacquisition,XYZhadaspecialrelationshipwiththeauditorsofABC.

LarryenteredintoacontractwithMichael,Larry’sneighbourandapainter,topainthishouse.Inconversation,LarrytoldMichaelhewouldalsoliketohavethegardenfencepainted.Michaelimmediatelypaintedthefence.Afterwards,

A、Michael’sconsiderationispastconsiderationsincethreeweekselapsedbeforehepresentedhisinvoice

B、Larry’soriginalrequestimpliedintenttopaybecauseMichaelisapainterandwouldnormallybepaidforhisservices

C、Larry’soriginalrequestdidnotimplyintenttopaybecauseMichael,ashisneighbour,couldbeexpectednottocharge

D、Michael’sconsiderationwouldbepastconsiderationifmorethanthreeweekshadelapsedbetweenpaintinganddeliveryofinvoice

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答案解析:Thisisanexceptiontothepastconsiderationrule.Ifapersonisaskedtodosomethingincircumstancesunderwhichthepersonwouldnormallygetpaid,thelawtreatsthepersonmakingtherequestasgivinganimpliedpromisetopayevenif

Anemployerprovidessafetygogglesforhisemployees.Ronrefusestowearthem.TheemployerknowsthisbutdoesnothingtocompelRontowearthegoggles.MoltenmetalfliesintoRon’sfacecausingsevereburnsandthelossofsightinonee

A、Theemployerhasfailedtoprovidecompetentstaff;ifRonwascompetenthewouldhavewornhisgoggles

B、Theemployerhasfailedtoensurethatasafesystemofworkisinplace

C、Theemployerhasfailedtoprovidesafeequipment

D、Thereisnobreachofdutyastheemployerprovidedsafetyequipment;itwasRon’schoicenottouseit

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答案解析:Ronwasnegligentinfailingtousethegoggles(McWilliamsvSirWilliamArroll(1962)

Annaenteredintoacontractwithadogbreedertopurchaseapuppythenexttimepuppieswereborntoaspecificdogownedbythebreeder.Afterthepuppieswereborn,thebreederinformedAnnathatshewantedtokeepallthepuppiesherselfan

A、Specificperformance

B、Rescissionofcontract

C、Injunction

D、stoppel

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答案解析:Asthecontractwasdeterminedtobeenbreached.Annaspecificallyenteredthecontracttopurchaseapuppythatwasborntoaspecificdog.OnlyspecificperformancewillprovideAnnawithanequitableremedy

JanenteredintoanagreementwithVincetoleaseabuildingfromhimforhernewrestaurant.WhenJanstartingmovingequipmentintothebuildingshediscoveredthatthesinkstherewerenotusable.Thetermsoftheleasecontractdidnotco

A、Usablesinkswereaconditionoftheleasecontract

B、Usablesinkswasanimpliedtermoftheleasecontract

C、Usablesinkswasanexpresstermoftheleasecontract

D、Usablesinkswereawarrantyintheleaseagreement

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答案解析:AsVinceleasedthebuildingtoJanwiththeknowledgethatshewasopeningarestaurant,thecourtwilllikelyimplythatatermoftheagreementwouldbethatthebuildinghasusablesinks.Thisisareasonableandfairtermtoexpectandnece