在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
4.In relation to the Contract Law of China:
(a) explain the term withdrawal of an offer;
(b) explain the term revocation of an offer;
(c) distinguish between withdrawal of an offer and revocation of an offer;
(d) state whether a contract is formed where an offer and a notice of withdrawal of the offer reach the offeree simultaneously.
答案:
4 This question requires candidates to explain the terms withdrawal of an offer and revocation of an offer, make a comparison on these two legal terms and state the formation of a contract if an offer and the withdrawal of the offer reach the offeree simultaneously under the Contract Law of China.
(a) In accordance with Article 17 of the Contract Law, the term withdrawal of an offer refers to such an expression made by an offeror to the offeree to withdraw an offer before or at the same time as the arrival of the offer.
(b) In accordance with Article 18 of the Contract Law, the term revocation of an offer refers to such an expression of invalidating the offer made by the offeror to the offeree after the arrival of the offer but before the offeree has despatched an acceptance.
(c) The major differences between withdrawal of an offer and revocation of an offer are the following:
(i) Withdrawal of an offer can only be made before or at the same time as arrival of an offer; while revocation takes place at the time when an offer has already reached the offeree but this party has not yet despatched an acceptance. The key difference between the two terms rests with the time when the expression not to set up a contractual relationship by the offeror reaches the offeree. Therefore, if such an expression reaches the offeree later than that of the offer, the offer cannot be withdrawn.
(ii) Even if an offer is an irrevocable one, it may be withdrawn by the offeror through an expression of withdrawal of the offer. On the other hand, an offer cannot be revoked by the offeror if the offer is an irrevocable one or if it meets the conditions of irrevocability as set forth in the law. The circumstances of irrevocability of an offer include that the offer indicates itself to be irrevocable or sets forth a time limit for acceptance.
(d) In accordance with Article 17 of the Contract Law, an offer may be withdrawn if the notice of withdrawal reaches the offeree before or at the same time as the offer. Therefore, no contract is formed if an offer and a notice for the withdrawal of the offer reach the offeree simultaneously.
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
