24周年

財稅實務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.50 蘋果版本:8.7.50

開發(fā)者:北京正保會計科技有限公司

應(yīng)用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

美國CPA模擬試題:Business Law 商業(yè)法(5)

來源: 正保會計網(wǎng)校 編輯: 2015/04/14 08:49:32 字體:

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.

Explanation

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.

我要糾錯】 責(zé)任編輯:藍(lán)色天空

免費試聽

  • 章小炎《財務(wù)會計與報告》

    章小炎主講:《財務(wù)會計與報告》免費聽

  • 李向祎《審計與鑒證》

    李向祎主講:《審計與鑒證》免費聽

限時免費資料

  • 美國注冊會計師思維導(dǎo)圖

    思維導(dǎo)圖

  • 美國注冊會計師學(xué)習(xí)計劃

    學(xué)習(xí)計劃

  • 美國注冊會計師科目特點

    科目特點

  • 美國注冊會計師報考指南

    報考指南

  • 美國注冊會計師歷年樣卷

    歷年樣卷

  • USCPA常用財會英語詞匯

    財會英語

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - odtgfuq.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號