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) state which provisions concerning exemptions contained in a contract shall be deemed as invalid;
(b) state the rules that deal with the consequences where a contract is decided to be invalid.
答案：4 This question requires candidates to state the rules as to the invalidity of the provisions concerning exemptions contained in a contract, and the ways of treatment where a contract is decided to be invalid or is cancelled under the Contract Law of China.
(a) In accordance with Article 53 of the Contract Law, the following provisions concerning exemptions contained in a contract shall be deemed as invalid:
(i) the provisions that exclude one party’s liability for personal injury caused to the other party;
(ii) the provisions that exclude one party’s liability for property loss caused to the other party by its intentional misconduct or gross negligence.
(b) In accordance with Article 58 of the Contract Law, after a contract is decided to be invalid, the following ways to handle the consequences caused by the invalid contract may be adopted:
(i) The parties shall return any properties acquired from such an invalid contract.
(ii) Where the returning in kind is impossible or unnecessary because of the special nature of the subject matter of the contract, monetary compensations shall be made on the basis of the value of the property.
(iii) The party at fault shall indemnify the other party for its loss sustained as a result. Where both parties are at fault, the parties shall bear their respective liabilities accordingly.
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