2014年ACCA《公司法与商法》真题及答案三

来源: 高顿网校 2015-07-20
  高顿小编为各位ACCA学员整理了历年考试真题,希望大家查漏补缺,对考试有所帮助。
       Question:
  In relation to the TORT OF NEGLIGENCE, explain:
  (a)the standard of care owed by one person to another;
  (b)remoteness of damage.
  Answer:
  (a)The law does not require unreasonable steps to be taken to avoid breaching a duty of care. In legal terms, a breach of duty of care occurs if the defendant fails:
  '…… to do something which a reasonable man, guided upon those considerations which ordinarily regulate the conduct of human affairs, would do; or doing something which a prudent and reasonable man would not do.' (Blyth v BirminghamWaterworks Co (1856))
  Thus the fact that the defendant has acted less skilfully than the reasonable person would expect will usually result in a breach being established. This is the case even where the defendant is inexperienced  in their particular trade or activity. For example, a learner driver must drive in the manner of a driver of skill, experience and care (Nettleship v Weston (1971)). However, the standard of care expected from a child may be lower than that of an adult (Mullin v Richards (1998)).
  Clearly the degree, or standard, of care to be exercised by such a reasonable person will vary depending on circumstances, but the following factors will be taken into consideration in determining the issue:
  (i)The seriousness of the risk
  The degree of care must be balanced against the degree of risk involved if the defendant fails in their duty. It follows, therefore, that the greater the risk of injury or the more likely it is to occur, the more the defendant will have to do to fulfil their duty. The degree of care to be exercised by the defendant may be increased if the claimant is very young, old or less able bodied in some way. The rule is that 'you must take your victim as you find him' (this is known as the egg-shell skull rule).
  In Haley v London Electricity Board (1965) the defendants, in order to carry out repairs, had made a hole in the pavement. The precautions taken by the Electricity Board were sufficient to safeguard a sighted person, but Haley, who was blind, fell into the hole, striking his head on the pavement, and became deaf as a consequence. It was held that the Electricity Board was in breach of its duty of care to pedestrians. It had failed to ensure that the excavation was safe for all pedestrians, not just sighted persons. It was clearly not reasonably safe for blind persons, yet it was foreseeable that they might use the pavement.
  The degree of risk has to be balanced against the social utility and importance of the defendant's activity. For example, in Watt v Hertfordshire CC (1954), the injury sustained by the plaintiff, a fireman, whilst getting to an emergency situation, was not accepted as being the result of a breach of duty of care as, in the circumstances, time was not available to take the measures which would have removed the risk.
  (ii)Cost and practicability
  Any foreseeable risk has to be balanced against the measures necessary to eliminate it. If the cost of these measures far outweighs the risk, the defendant will probably not be in breach of duty for failing to carry out those measures (Latimer v AEC Ltd (1952)).
  (iii)Skilled persons
  Individuals who hold themselves out as having particular skills are not judged against the standard of the reasonable person, but the reasonable person possessing the same professional skill as they purport to have (Roe v Minister of Health (1954)).
  (b)The position in negligence is that the person ultimately liable in damages is only responsible to the extent that the loss sustained was considered not to be too remote. The test for remoteness was established in The Wagon Mound (No 1) (1961).
  The defendants negligently allowed furnace oil to spill from a ship into Sydney harbour, which subsequently caused a fire, which spread to, and damaged, the plaintiff's wharf. Although the defendants were held to be in breach of their duty of care, they were only liable for the damage caused to the wharf and slipway through the fouling of the oil. They were not liable for the damage caused by fire because damage by fire was at that time unforeseeable (the oil had a high ignition point and it could not be foreseen that it would ignite on water).
  The test of reasonable foresight arising out of The Wagon Mound clearly takes into account such things as scientific knowledge at the time of the negligent act. The question to be asked in determining the extent of liability is, 'is the damage of such a kind as the reasonable [person] should have foreseen?' This does not mean that the defendant should have foreseen precisely the sequence or nature of the events.
  This is illustrated in the case of Hughes v Lord Advocate (1963), where employees of the Post Office, who were working down a manhole, left it without a cover but with a tent over it and lamps around it. A child picked up a lamp and went into the tent. He tripped over the lamp, knocking it into the hole. An explosion occurred and the child was burned. The risk of the child being burned by the lamp was foreseeable. However, the vaporisation of the paraffin in the lamp and its ignition were not foreseeable. It was held that the defendants were liable for the injury to the plaintiff. It was foreseeable that the child might be burned and it was immaterial that neither the extent of his injury nor the precise chain of events leading to it was foreseeable.
  高顿网校温馨提醒
  各位考生,2015年ACCA备考已经开始,为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,高顿网校开通了全免费的ACCA题库(包括精题真题和全真模考系统),题库里附有详细的答案解析,学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>
 
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点,根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡(8.2折)
为零基础刚开始学习ACCA的学员特别定制
高顿名师

acca备考 热门问题解答
acca考试怎么搭配科目?

建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。

acca一共几门几年考完?

acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。

acca一年考几次?

acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。

acca的含金量如何?

ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。

在线提问
严选名师 全流程服务

Sdanvi

高顿ACCA全学科负责人

教学特色
自创“少女三大法则”和“二阶学习法”
教学资历
两年内高分通过ACCA考试,ACCA业界学霸型讲师
客户评价
帮助学生快速理解ACCA的知识点,是ACCA学习不可错过的宝藏博主
sdanvi
  • 老师好,考出ACCA的难度相当于考进什么大学?
  • 老师好,ACCA考试怎样备考(越详细越好)?
  • 老师好,38岁才开始考ACCA会不会太迟?
  • 老师好,ACCA通过率是多少?
  • 老师好,有了ACCA证后好找工作吗?
999+人提问

Perry

高顿acca明星讲师

学历背景
复旦-麻省理工国际工商管理硕士
教学资历
曾就职于四大、世界500强
客户评价
ACCA业界学霸型讲师
Perry
  • 老师好,acca如果不去考会怎么样?
  • 老师好,acca难度有多大?
  • 老师好,acca一年可以考多少门?
  • 老师好,acca考试科目几年考完?
  • 老师好,acca工资一般是多少钱?
999+人提问

Dora

高顿acca明星讲师

学历背景
英国布里斯托优秀硕士生
教学资历
多年普华永道金融组审计师经验
客户评价
知性又美丽,温柔大姐姐
Dora
  • 老师好,acca持证工资待遇如何?
  • 老师好,35岁考acca有意义吗?
  • 老师好,考过acca能干嘛?
  • 老师好,考完acca可以做什么工作?
  • 老师好,acca年薪一般多少?
999+人提问

高顿教育 > ACCA > 考试试题