掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
安卓版本:8.7.50 蘋果版本:8.7.50
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
耐心是一切聰明才智的基礎(chǔ)。堅(jiān)持每天做題,考試多加分!平時(shí)大家要注意多理解、多總結(jié),腳踏實(shí)地的把每一個(gè)知識(shí)點(diǎn)鞏固好。正保會(huì)計(jì)網(wǎng)校對(duì)USCPA精選習(xí)題92:Business進(jìn)行細(xì)致的答案解析及考點(diǎn)總結(jié),希望大家仔細(xì)閱讀,掌握做題技巧,考試時(shí)能事半功倍!
Which of the following facts must be proven for a plaintiff to prevail in a common law negligent misrepresentation action?
a. The plaintiff justifiably relied on the misrepresentations.
b. The misrepresentations were in writing.
c. The defendant made the misrepresentations with a reckless disregard for the truth.
d. The misrepresentations concerned opinion.
【正確答案】A
【答案解析】
Choice "a" is correct. To make out an action for negligent misrepresentation, the plaintiff must show both actual and justifiable reliance on the misrepresentation.
Choice "c" is incorrect. In negligent misrepresentation, the misrepresentation can arise out of conduct that is negligent (i.e., simple carelessness); reckless disregard for truth is considered the equivalent of fraud and is a much higher standard of misconduct.
Choice "b" is incorrect. Misrepresentations need not be in writing to give rise to a cause of action.
Choice "d" is incorrect. The misrepresentation must be of a material fact; misrepresentation of an opinion generally will not support a cause of action for negligent misrepresentation.
相關(guān)推薦:
美國(guó)CPA考試,語(yǔ)言關(guān)怎么破?
有意向報(bào)考的AICPA的考生趕快點(diǎn)擊進(jìn)行免費(fèi)預(yù)評(píng)估>> 了解AICPA報(bào)考條件吧!
章小炎主講:《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講:《審計(jì)與鑒證》免費(fèi)聽(tīng)
思維導(dǎo)圖
學(xué)習(xí)計(jì)劃
科目特點(diǎn)
報(bào)考指南
歷年樣卷
財(cái)會(huì)英語(yǔ)
安卓版本:8.7.50 蘋果版本:8.7.50
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - jnjuyue.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)