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
2020年USCPA模擬題：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)校準備了2020年USCPA模擬題：Business。
A building subcontractor submitted a bid for construction of a portion of a high-rise office building. The bid contained material computational errors. The general contractor accepted the bid with knowledge of the errors. Which of the following statements best represents the subcontractor's liability?
a. Not liable because the contractor knew of the errors.
b. Liable because the errors were unilateral.
c. Liable because the errors were material.
d. Not liable because the errors were a result of gross negligence.
【正確答案】A
【答案解析】
Choice "a" is correct. Unilateral mistake is a defense to a contract if the nonmistaken party knew or should have known of the mistake. Here, the contractor knew of the error.
Choice "d" is incorrect. Whether the mistake was due to ordinary negligence or gross negligence is irrelevant in determining whether the mistake will constitute a contract defense.
Choice "b" is incorrect. Unilateral mistake is a defense to a contract if the nonmistaken party knew or should have known of the mistake.
Choice "c" is incorrect. While mistake is grounds for a defense only if the mistake is material, materiality is not all that is necessary. When the mistake is unilateral, as it is here, the nonmistaken party must also have known of the mistake (or had cause to know of the mistake).
相關(guān)推薦：
有意向報考的AICPA的考生趕快點擊進行免費預評估>> 了解AICPA報考條件吧！
免費試聽>> 免費領(lǐng)取U.S.CPA學習資料>>
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號