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!
1 In relation to the Judicial Interpretation on the Application of the Contract Law by the Supreme People’s Court:
(a) state the procedural way to deal with the situation when an obligee has assigned his rights to a third party and a dispute, between the obligator and the assignee, is brought to the people’s court;
(b) state the procedural way to deal with the situation when an obligor has assigned his obligations to a third party and a dispute, between the assignee and obligee, is brought to the people’s court;
(c) state the procedural way to deal with the situation when a party has assigned his rights and obligations to an assignee and a dispute, between the other party and the assignee, is brought to the people’s court.
答案：
1 This question requires candidates to state the procedural ways to deal with the various situations when an assignment of contract takes place and a dispute, between the assignee and the other party to the contract, is brought to the people’s court under the Judicial Interpretation on Contract by the Supreme People’s Court.
(a) In accordance with Article 27 of the Judicial Interpretation, where an obligee has assigned his rights to a third party and a dispute between the obligor and the assignee regarding the performance of contract is brought to the people’s court, the court may add the original obligee as the third party in the litigation if the obligor raises a protest against the rights of the original obligee.
(b) In accordance with Article 28 of the Judicial Interpretation, where an obligor has assigned his obligations to a third party, with the consent of the obligee, and a dispute between the assignee and the obligee regarding the performance of contract is brought to the people’s court, the court may add the obligor as the third party in the litigation if the assignee raises a protest concerning the right of the obligor against the obligee.
(c) In accordance with Article 29 of the Judicial Interpretation, where after one party has assigned both his rights and obligations under the contract to an assignee and a dispute between the other party and the assignee regarding the performance of contract is brought to the people’s court, the court may add the assignor as the third party if the other party raises a protest concerning the rights or duties under the original contract.
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