1.The answer is D.
The measure of damages for breaches of contract for the sale of goods is usually made in relation to the market price of the goods and is taken into account when the injured party mitigates their loss.
Where a seller fails to sell the goods, the buyer can go into the market and purchase equivalent goods instead. The seller would have to compensate the buyer for any additional cost the buyer incurred over the contract cost. The situation is reversed when the buyer fails to purchase the goods.
The seller can sell the goods on the open market and recover any loss of income incurred by having to sell the goods at a lower price than what they contracted to.
2. The answer is C .
Debentures are a form of loan capital rather than share capital and so may be issued at a discount and the payment of interest is not subject to the rules on distributions out of capital like dividends are. They may be sold publicly. Interest on debentures must be paid before any distributions are made to ordinary or preference shares.
以上就是acca F4练习题，多多练习才能拿下acca！如果想要了解更多acca相关信息，请关注中公财经网。
