ACCA考试易错题（2019/3/24）

第1题：ZAO Learnfast is a publisher of study materials for professional students. It entered into contracts withAnna and Yevgeni under which they would produce study texts, with each text to be divided into 12 chapters of approximately equal length.Shortly after beginning to write her study text,Anna discovered that the work was too demanding. She wrote to ZAO Learnfast explaining this, enclosing drafts of the three chapters she had managed to complete, together with her invoice for one-quarter of the fee.Three months after entering into the contract with Yevgeni, ZAO Learnfast was advised by the relevant professional body that the subject on which Yevgeni was writing his study text would be withdrawn within a year. ZAO Learnfast wrote to Yevgeni explaining that his study text would no longer be requireD、By this time, Yevgeni had written three chapters of the study text. ZAO Learnfast is prepared to pay Yevgeni one-quarter of the fee specified in the contract.The contracts between ZAO Learnfast and the two writers made no provision for these events.Required: (a)Discuss the consequences ofAnna’s withdrawal from her contract with ZAO Learnfast. (5 marks)

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第3题：Viru, Nana and Timothy formed an ordinary partnership under the PartnershipAct 1957 to sell sports goods. The partnership was duly registered as required by law. The partnership deed clearly stipulated that the sole purpose of the partnership is selling only sports goods and nothing else. The partnership set up an attractive shop and began selling sports goods.Each of the partners paid R100,000 into the business.Nana told the other two partners that he did not have more money and it was agreed between them that Nana’s maximum liability for any partnership debt would be fixed at his original contribution of R100,000 only. In January 2010, Viru drew R10,000 from the partnership’s bank, drawn on its overdraft facility, by misrepresenting that the money was urgently needed to finance a short-term partnership debt, and then used the money to pay for a holiday in SouthAfric A、In February 2010, Timothy entered into a R25,000 contract on behalf of the partnership to buy hair relaxers, which he hoped to sell in the partnership’s sports goods shop.Required:Advise Viru, Nana and Timothy as to their various rights and liabilities in relation to the operation of the partnership business. (10 marks)

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