快速查题-ACCA英国注册会计师试题

Which of the following statements concerning the incorporation of terms into contracts is correct?

A term may be implied into a contract by

(i) Statute

(ii) Trade practice, unless an express term overrides it

(iii) The court, to provide for events not contemplated by the parties

(iv) The court, to give effect to a term which the parties had agreed upon but failed to express because it was obvious

(v) The court, to override an express term which is contrary to normal custom

How long does a company have to file amended articles with the Registrar if they have been altered? 

In regards to a company changing its articles of association, which of the following statements is correct?

Which of the following statements in relation to damages for breach of contract is correct?

 Which of the following statements is NOT a lawful excuse for failing to perform contractual obligations? 

What is the minimum number of members that a plc must have? 

A share premium account can be used for bonus issues of shares or issue costs for new share issues. 

Which TWO of the following labour records may be used to allocate costs to the variouscost units in a factory?

 In tort no previous transaction or contractual relationship need exist.