acca国际会计 _原创精品文档.pdfVIP

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.

anofferoraninvitationtotreat.Anofferisapromisetobe

isaninvitationtootherstomakeoffers.Thepersonextendingthe

invitationisnotboundtoacceptanyoffersmadetothem.Usually,

advertisementsonlyamounttoaninvitationtotreatandcannotbe

acceptedtoformabindingcontract.Therereoccasions,however,

whenanadvertcanamounttoagenuineoffercapableof

acceptancebyanyonetowhomtheofferisaddressed.Thewording

ofAnn’sadvertwasinsufficientlycategoricaltermsforittohave

beenanoffertotheworldatlarge,statingherunreserved

commitmenttoenterintoacontractwiththefirstpersonwho

acceptedit.(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，postalrule是特例。只要post承诺就被接受。

Onceanoffereeacceptsthetermsoffered,acontractcomesinto

effectandbothpartiesarebound.Usually,acceptancemustbe

communicatedtotheofferor.However,thereareexceptions,oneof

whichariseswhereacceptanceisthroughthepostalservice.Inthe

lattercircumstances,acceptanceiscompleteassoonastheletter,

properlyaddressedandstamped,isposted.Thepostalrulewill

onlyapply,however,whereitisinthecontemplation（慎重考虑

的）ofthepartiesthatthepostwillbeusedasthemeansof

acceptance.

inappropriatemodeofacceptance.He,therefore,hasnorightof

actionagainstAnn.

(c)Inordertoformabindingagreement,acceptancemust

correspondwiththetermsoftheoffer.Thustheoffereemustnot

seektointroducenewcontractualtermsintotheiracceptance（前面

两句可以改为Theoffereemustnotseektointroducenew

contractualtermsintotheiracceptanceinordertoformabinding

contract）.Anyattempttodosoamountstoacounter-offerand

astheychoose.Ann’sadvertisementclearlystatedthatshewanted

cashfortheprintand,therefore,Di’sattempttopaywithacheque

didnotcomplywiththeo