24周年

財(cái)稅實(shí)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:8.7.31 蘋果版本:8.7.31

開發(fā)者:北京正保會(huì)計(jì)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(diǎn)擊下載>

2009年6月ACCA試題:F4試題(全球)答案六

來源: 編輯: 2010/07/16 18:05:23 字體:

  3 Compared to the obligations of the seller, the general obligations of the buyer under the UN Convention on the International Sale of Goods are less extensive and relatively simple; they are to pay the price for the goods and take delivery of them as required by the contract (Article 53)。 However, the convention does go on to detail how such action is to be conducted.

  As regards payment the following provisions apply.

  Firstly, the buyer‘s obligation to pay the price includes taking such steps and complying with such formalities as may be required under the contract or any laws and regulations to enable payment to be made (Article 54)。

  Where a contract has been validly concluded but does not expressly or implicitly fix or make provision for determining the price, the parties are considered, in the absence of any indication to the contrary, to have impliedly made reference to the price generally charged at the time of the conclusion of the contract for such goods sold under comparable circumstances in the trade concerned (Article 55)。 If the price is fixed according to the weight of the goods, in case of doubt it is to be determined by the net weight (Article 56)。

  If the buyer is not bound to pay the price at any other particular place, he must pay it to the seller: at the seller‘s place of business. However, if the payment is to be made when the goods or documents are handed over, payment should be made at the place where the handing over takes place. If the seller changes his place of business after the contract has been entered into, he will be liable for any additional expenses that arise as a consequence of that change (Article 57)。

  If the contract does not require the buyer to pay the price at any other specific time, he must pay it when the seller places either

  the goods, or documents controlling their disposition, at the buyer‘s disposal as agreed in the contract. The seller may make payment a condition for handing over the goods or documents. The buyer, however, is not bound to pay the price until he has had an opportunity to examine the goods, except where the terms of the contract are inconsistent with the buyer being afforded such an opportunity (Article 58)。

  Payment should be on the date fixed by the contract without the seller being required to request payment (Article 59)。

  As regards taking delivery, Article 60 requires the buyer not only to do so, but to do everything which could reasonably be expected of him to enable the seller to make delivery.

[上一頁]                 [下一頁]

我要糾錯(cuò)】 責(zé)任編輯:肖肖

免費(fèi)試聽

限時(shí)免費(fèi)資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業(yè)詞匯表

    詞匯表

  • ACCA考試報(bào)考指南

    報(bào)考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導(dǎo)圖

回到頂部
折疊
網(wǎng)站地圖

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

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