新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
USCPA精選習(xí)題100：Business
耐心是一切聰明才智的基礎(chǔ)。堅持每天做題，考試多加分！平時大家要注意多理解、多總結(jié)，腳踏實地的把每一個知識點鞏固好。正保會計網(wǎng)校對USCPA精選習(xí)題100：Business進行細致的答案解析及考點總結(jié)，希望大家仔細閱讀，掌握做題技巧，考試時能事半功倍！
Grove is seeking to avoid performing a promise to pay Brook $1,500. Grove is relying on lack of consideration on Brook's part. Grove will prevail if he can establish that:
a. Prior to Grove's promise, Brook had already performed the requested act.
b. Brook's asserted consideration is only worth $400.
c. Brook's only claim of consideration was the relinquishment of a legal right.
d. The consideration to be performed by Brook will be performed by a third party.
【正確答案】A
【答案解析】
Choice "a" is correct. A contract generally must be supported by valid consideration. Valid consideration will be present if there is a bargained for exchange of something of legal value. If the act promised has already been performed, the bargain element fails. Thus, it is said that past consideration is no consideration.
Choice "c" is incorrect. A contract generally must be supported by valid consideration. Relinquishment of a legal right constitutes something of legal value. Thus, this is not a good defense for Grove.
Choice "b" is incorrect. As long as the consideration is not a sham, the courts will not inquire into the adequacy of the consideration exchanged. $400 is not sham consideration; thus, the large disparity in value of the consideration exchanged here is not a defense.
Choice "d" is incorrect. The benefits of a contract need not flow to the parties to constitute consideration, the mere giving of a benefit or receipt of a detriment is sufficient.
相關(guān)推薦：
有意向報考的AICPA的考生趕快點擊進行免費預(yù)評估>> 了解AICPA報考條件吧！
免費試聽>> 免費領(lǐng)取U.S.CPA學(xué)習(xí)資料>>
推薦閱讀
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號