扫码下载APP
及时接收最新考试资讯及
备考信息
耐心是一切聪明才智的基础。坚持每天做题,考试多加分!平时大家要注意多理解、多总结,脚踏实地的把每一个知识点巩固好。正保会计网校对USCPA精选习题92:Business进行细致的答案解析及考点总结,希望大家仔细阅读,掌握做题技巧,考试时能事半功倍!
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.
【正确答案】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.
相关推荐:
有意向报考的AICPA的考生赶快点击进行免费预评估>> 了解AICPA报考条件吧!
Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京正保会计科技有限公司 版权所有
京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号