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2020年acca考试F4模拟练习题(18)

2020-06-24 10:47:23  

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!

8 Mr Liu entered into an agreement to buy a second-hand car from Mr Feng at a price of RMB 50,000 yuan. After the conclusion of the agreement, Mr Liu paid the price and Feng delivered the car to Mr Liu. The two parties, however, did not register the sale of the car.

Following the sale Mr Liu took the car to a repair shop to repair the air conditioner. After the completion of the repair and on the way home, a fire accident occurred due to the defect of the air conditioner and caused serious damage to the car. Mr Liu returned to the repair shop claiming compensation for the defect of the air conditioner. The repair shop insisted that it was not liable for the fire accident and the resulting damage to the car. In addition, after retrieval of the data from the local vehicles registration centre, the repair shop found that the registered owner of the car was still Mr Feng, not Mr Liu. Under such a situation it refused to discuss the dispute any more with Mr Liu, on the ground that he was not a legitimate owner of the car. When Mr Liu asked Mr Feng to negotiate with the repair shop, Mr Feng was reluctant to do so on the ground that the transaction between them was over since he had duly delivered the car to Mr Liu.

Required:

Answer the following questions in accordance with the relevant provisions of the Property Law, and give your reasons for your answer:

(a) state the rule as to the passing of ownership for a car as a kind of movables, and the effect of the agreement between the two parties;

(b) state who should be the legitimate owner of the car;

(c) state whether the repair shop should be liable for the damaged car if the fire was caused by the defect of the air conditioner.

答案:This question requires candidates to state the legal issue with respect to the assignment of ownership for movables under the Property Law.

(a) In accordance with Articles 23 and 24 of the Property Law, unless otherwise prescribed by any law, the creation or

assignment of ownership of a movable shall come into effect upon delivery. The assignment of a motor vehicle should be

registered after the conclusion of the contract. However, the relevant contract shall be effective and bind upon the two parties,even though the contract was not registered. The mere legal consequence for non-registration of the sales agreement was that where Mr Feng signed another contract to sell his car to a bona fide third party and have the contract registered, the ownership of the car should pass to that bona fide third party. Under such a circumstance, Mr Liu would not become a legitimate owner of the car. However, such a circumstance did not take place. Therefore, the sales agreement between Mr Feng and Mr Liu should be effective and bind upon them.

(b) In this case, Mr Feng duly delivered the car to Mr Liu and the ownership of the car passed to him. Although the sale of the car was subject to registration under the law and the parties failed to do so, the mere fact of the non-registration of the car would not affect the transaction between the two parties, nor Mr Liu’s ownership along with the delivery of the car. The repair shop merely set up a contractual relationship with Mr Liu. It was nothing to do with the property right. Therefore, Mr Liu should be the legitimate owner of the car.

(c) Since Mr Liu was the legitimate owner of the car, his property right is protected by the law. The repair shop should be liable to Mr Liu for the damages to the car if it was caused by the defect of the air conditioner.

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。

来源: 中公财经

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