新用戶(hù)掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
USCPA精選習(xí)題92：Business
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！
免費(fèi)試聽(tīng)>> 免費(fèi)領(lǐng)取U.S.CPA學(xué)習(xí)資料>>
推薦閱讀
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)
限時(shí)免費(fèi)資料
-
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)
新用戶(hù)掃碼下載
京公網(wǎng)安備 11010802044457號(hào)