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2020年USCPA模拟题：Business
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。正保会计网校准备了2020年USCPA模拟题：Business。
A building subcontractor submitted a bid for construction of a portion of a high-rise office building. The bid contained material computational errors. The general contractor accepted the bid with knowledge of the errors. Which of the following statements best represents the subcontractor's liability?
a. Not liable because the contractor knew of the errors.
b. Liable because the errors were unilateral.
c. Liable because the errors were material.
d. Not liable because the errors were a result of gross negligence.
【正确答案】A
【答案解析】
Choice "a" is correct. Unilateral mistake is a defense to a contract if the nonmistaken party knew or should have known of the mistake. Here, the contractor knew of the error.
Choice "d" is incorrect. Whether the mistake was due to ordinary negligence or gross negligence is irrelevant in determining whether the mistake will constitute a contract defense.
Choice "b" is incorrect. Unilateral mistake is a defense to a contract if the nonmistaken party knew or should have known of the mistake.
Choice "c" is incorrect. While mistake is grounds for a defense only if the mistake is material, materiality is not all that is necessary. When the mistake is unilateral, as it is here, the nonmistaken party must also have known of the mistake (or had cause to know of the mistake).
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