acca国际会计

1.a 解题先讲明这里所所及的广告是 offer 还是 ITT。然后说 明两者的区别。再讲明 Ann 的广告是一个 offer.The first issue to determine is whether Ann’s advertisement was an offer or an invitation to treat. An offer is a promise to be bound on particular terms. The offer may, through acceptance, result in a legally enforceable contract. Alternatively, an invitation to treat is an invitation to others to make offers. The person extending the invitation is not bound to accept any offers made to them. Usually, advertisements only amount to an invitation to treat and cannot be accepted to a binding contract.There re occasions, however, when an advert can amount to a genuine offer capable of acceptance by anyone to whom the offer is addressed .The wording of Ann’s advert was in sufficiently categorical terms for it to have been an offer to the world at large, stating her unreserved commitment to enter into a contract with the first person who accepted it.答案上说要区分 ITT 和 offer 的区别，能背的话还是 要背 b 解题一旦受邀方接受承诺，合同就生效并约束双方。通常 承诺要告知要约人，postal rule 是特例。只要 post 承诺就被接 受。Once an offeree accepts the terms offered, a contract comes into effect and both parties are bound.Usually, acceptance must be communicated to the offeror. However, there are exceptions, one of which arises where acceptance is through the postal service. In the latter circumstances, acceptance is complete as soon as the letter, properly addressed and stamped, is posted.The postal rule will only apply, however, where it is in the contemplation（慎重考虑 的） of the parties that the post will be used as the means of acceptance.Con has clearly tried to accept the offer but his reliance on the postal rule would be to no avail as the use of the post was clearly an inappropriate mode of acceptance. He, therefore, has no right of action against Ann. c In order to a binding agreement, acceptance must correspond with the terms of the offer. Thus the offeree must not seek to introduce new contractual terms into their acceptance （前 面两句可以改为 The offeree must not seek to introduce new contractual terms into their acceptance in order to a binding contract）. Any attempt to do so amounts to a counter-offer and leaves the original offeror at liberty to accept or reject the new offer as they choose .Ann’s advertisement clearly stated that she wanted cash for the print and, therefore, Di’s attempt to pay with a cheque did not comply with the original offer and leaves her with no grounds for complaint. The decision in D C Builders Ltd v Rees 1966 as to cheques being equivalent to money is not to the point, as Ann wanted immediate payment for the print. 2 a Section 21 Companies Act 2006 provides for the alteration of articles of association by the passing of a special resolution,requiring a 75 vote in favour of the proposition. Consequently, the directors of Glad Ltd must call a general meeting of the company and put forward a resolution to alter the articles as proposed. Fred will be entitled to att