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 the rule which applies where a third party fails to perform the obligation as agreed by the creditor and debtor;
(b) explain the meaning of force majeure;
(c) state whether a debtor can claim force majeure if breach of contract is caused by a third party failure.
答案：
4 This question requires candidates to state the rules with respect to a third party who is involved in the performance of a contract or whose failure causes a party’s breach of contract under the Contract Law.
(a) In accordance with Article 65 of the Contract Law, the parties to a contract may agree that a third party performs the obligation to the creditor. The debtor shall be responsible to the creditor for the breach of contract, where no contractual obligation has been performed by the third party as designated by the parties or the performance fails to conform to the agreement.
(b) In accordance with Article 117 of the Contract Law, force majeure means any objective circumstances which are
unforeseeable, unavoidable and insurmountable. By invoking force majeure a party may exempt their liability from the breach of contract caused by the above-mentioned circumstances.
(c) In accordance with Article 121 of the Contract Law, one party shall take the liability for breach of contract to the other party where the breach of contract is caused by a third party. The dispute between the party and the third person shall be resolved according to the contract between them or the relevant provisions of law. As the third party’s failure is not an objective circumstance, it cannot be exempted from their liability based on force majeure.
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