2018年ACCA考试F4模拟练习（4）

　　想要第一时间获得ACCA考试相关信息，想要获得更多备考资源，请关注“求学快递网”公众号，你不能错过的考试利器!

　　2018年ACCA考试F4模拟练习(4)

　　Question：What is a debenture?

　　A. A written acknowledgement of a debt by a company.

　　B. A company's loan notes which are traded on a recognised exchange.

　　C. A general term used to describe loan notes issued by a company.

　　D. A loan secured on a company's assets.

　　The correct answer is: A written acknowledgement of a debt by a company.

　　A debenture is a written acknowledgement of a debt by a company, usually given under its seal and containing provisions as to the payment of interest and terms of repayment of the principal.

　　Question：Which two of the following are defences to negligence?

　　A. Contributory negligence

　　B. Novus actus intervieniens

　　C. Accidental negligence

　　D. Res ipsa loquitur

　　E. Volenti non fit injuria

　　The correct answers are: Contributory negligence and volenti non fit injuria.

　　解析：Contributory negligence is a partial defence to liability where the defendant proves that the claimant contributed to their injury in some way.

　　Volenti non fit injuria is a defence created by the claimant's voluntary, express or implied acceptance of the risk.

　　Novus actus intervieniens refers to how the chain of causation can be broken, it is not a defence to negligence.

　　Accidental negligence is a fictitious term.

　　手机扫一扫二维码，更多考试资讯尽在“掌”握：