24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠

安卓版本:8.7.31 苹果版本:8.7.31

开发者:北京正保会计科技有限公司

应用涉及权限:查看权限>

APP隐私政策:查看政策>

HD版本上线:点击下载>

美国CPA模拟试题:Business Law 商业法(3)

来源: 正保会计网校 编辑: 2015/04/14 08:47:24 字体:

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.

Explanation

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.

我要纠错】 责任编辑:蓝色天空

免费试听

  • 章小炎《财务会计与报告》

    章小炎主讲:《财务会计与报告》免费听

  • 李向祎《审计与鉴证》

    李向祎主讲:《审计与鉴证》免费听

限时免费资料

  • 美国注册会计师思维导图

    思维导图

  • 美国注册会计师学习计划

    学习计划

  • 美国注册会计师科目特点

    科目特点

  • 美国注册会计师报考指南

    报考指南

  • 美国注册会计师历年样卷

    历年样卷

  • USCPA常用财会英语词汇

    财会英语

回到顶部
折叠
网站地图

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