USCPA国庆冲刺练习题【2015-10-2】
来源:
高顿网校
2015-09-30
Park purchased from Derek Truck Sales a truck which had serious mechanical problems. Park learned of the defects 6 months after the date of sale. Five years after the date of sale Park commenced an action for breach of warranty against Derek. Derek asserts the statute of limitations as a defense. Which of the following statements made by Derek is correct?
A. A clause in the original contract reducing the statute of limitations to 9 months is enforceable.
B. Park is precluded from asserting under any circumstances that the statute of limitations stopped running.
C. Park was required to bring the action within the statute of limitations as measured from Derek’s tender of delivery.
D. Park was required to bring the action within the statute of limitations as measured from the time the breach was discovered or should have been discovered.
Answer:C
C is corrent because concerning breach of an implied warranty the statute of limitations begins to run when delivery of the defective goods is tendered.
A is incorrect because the parties may, in their original contract, agree to reduce the UCC statutory period of 4 years to a period of not less than 1 year. Under no circumstances, however, may the parties extend the statute of limitations.
B is incorrect because a plaintiff may, in proper circumstances (i.e., disability of plaintiff to sue or defendant’s absence from the jurisdiction), claim that the running of the statute of limitations has been tolled (stopped).
D is incorrect because when a warranty explicitly extends to the future performance of the goods, a cause of action for breach of that warranty must be brought within the statute of limitations period as measured from the time the breach was discovered or should have been discovered. If the warranty does not explicitly extend to future performance, a cause of action for breach accrues at tender of delivery. Derek Truck Sales, a merchant, has sold a truck with serious mechanical problems, thereby breaching the implied warranty of merchantability. An implied warranty by definition, is not explicit; and, therefore, Park’s cause of action for breach of the implied warranty of merchantability accrued when delivery of the truck was tendered. Since the parties did not agree to otherwise reduce the statutory period, the 4-year limitations period established by the UCC controls; and Park must, therefore, file his lawsuit within 4 years of tender of delivery.
高顿网校温馨提醒
USCPA-美国注册会计师,全球会计*9证,国内人才缺口25万,年薪40W起,如何成为全球财会精英?点击获取USCPA职业发展白皮书!
美国注册会计师精彩推荐: USCPA招生专题
2015年USCPA考试常见问题解析
版权声明:本条内容自发布之日起,有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品,均为本网站合法拥有版权的作品,未经本网站授权,任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。
经本网站合法授权的,应在授权范围内使用,且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”,并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者,本网站将依法追究其法律责任。
本网站的部分资料转载自互联网,均尽力标明作者和出处。本网站转载的目的在于传递更多信息,并不意味着赞同其观点或证实其描述,本网站不对其真实性负责。
如您认为本网站刊载作品涉及版权等问题,请与本网站联系(邮箱fawu@gaodun.com,电话:021-31587497),本网站核实确认后会尽快予以处理。
在线咨询热销
专业老师服务 限时优惠
点一下领资料
USCPA教材试读-REG
真题高频考点,刷题全靠这份资料
下载合集
USCPA-REG学习思维导图
梳理核心考点,一图看懂全部章节
下载合集
USCPA考试公式大全
突破计算瓶颈,节省考试时间
下载合集
USCPA备考 热门问题解答
- 美国注会考试考多少分及格?
-
uscpa一共有四门科目,每门考试的满分为99分,75分及格,但是这个75不是75%的正确率,不能被理解为百分比。
- uscpa一共几门几年考完?
-
uscpa总共考4门,一般单科成绩的有效期为18个月,大家需要在这个有效期的时间内,通过剩余的三门科目,否则第一门通过的考试成绩就作废,需要重考。因此,uscpa考试周期最长为18个月。
- uscpa一年能考几次?
-
NASBA和AICPA开启了连续测试期后,大家可以不受限制的全年参加uscpa考试。在uscpa的考试成绩公布后,如果大家发现自己没有通过考试,能够马上申请并参加该门科目考试,也不用再等待下一个考季才能申请重考。
- uscpa的含金量如何?
-
uscpa是美国正式的注册会计师国家资格,在美国拥有审计签字权,作为美国财经领域的三大黄金证书之一,在国内外都有着很好的知名度。很多外企招聘财务经理或财务总监岗位,都将持有uscpa证书作为优先录用条件。
严选名师 全流程服务
其他人还搜了
热门推荐
-
AICPA每日一练之BEC【2016-3-15】 2021-07-29
-
AICPA每日一练之FAR【2016-4-14】 2016-04-14
-
AICPA每日一练之REG【2016-4-14】 2016-04-14
-
AICPA每日一练之BEC【2016-4-14】 2016-04-14
-
AICPA每日一练之AUD【2016-4-14】 2016-04-14
-
AICPA每日一练之FAR【2016-4-13】 2016-04-13
-
AICPA每日一练之REG【2016-4-13】 2016-04-13
-
AICPA每日一练之AUD【2016-4-13】 2016-04-13
-
AICPA每日一练之FAR【2016-4-12】 2016-04-12
-
AICPA每日一练之REG【2016-4-12】 2016-04-12
-
AICPA每日一练之BEC【2016-4-12】 2016-04-12
-
AICPA每日一练之AUD【2016-4-12】 2016-04-12
-
AICPA每日一练之FAR【2016-4-8】 2016-04-08
-
AICPA每日一练之REG【2016-4-8】 2016-04-08
-
AICPA每日一练之BEC【2016-4-8】 2016-04-08
-
AICPA每日一练之BEC【2016-4-8】 2016-04-08
-
AICPA每日一练之AUD【2016-4-8】 2016-04-08
-
AICPA每日一练之FAR【2016-4-7】 2016-04-07
-
AICPA每日一练之REG【2016-4-7】 2016-04-07
-
AICPA每日一练之BEC【2016-4-7】 2016-04-07
-
AICPA每日一练之AUD【2016-4-7】 2016-04-07
-
AICPA每日一练之FAR【2016-4-6】 2016-04-06
-
AICPA每日一练之REG【2016-4-6】 2016-04-06
-
AICPA每日一练之BEC【2016-4-6】 2016-04-06
-
AICPA每日一练之AUD【2016-4-6】 2016-04-06
-
AICPA每日一练之FAR【2016-4-5】 2016-04-05
-
AICPA每日一练之REG【2016-4-5】 2016-04-05
-
AICPA每日一练之BEC【2016-4-5】 2016-04-05
-
AICPA每日一练之AUD【2016-4-5】 2016-04-05
-
AICPA每日一练之FAR【2016-3-30】 2016-03-30