为了帮助考生系统的复习ACCA考试全面的了解2011年ACCA考试的相关重点，小编特编辑汇总了2011年ACCA考试模拟试题，希望对您参加本次考试有所帮助！！

3 Compared to the obligations of the seller， the general obligations of the buyer under the UN Convention on the International Sale of Goods are less extensive and relatively simple; they are to pay the price for the goods and take delivery of them as required by the contract (Article 53)。 However， the convention does go on to detail how such action is to be conducted.

As regards payment the following provisions apply.

Firstly， the buyer‘s obligation to pay the price includes taking such steps and complying with such formalities as may be required under the contract or any laws and regulations to enable payment to be made (Article 54)。

Where a contract has been validly concluded but does not expressly or implicitly fix or make provision for determining the price， the parties are considered， in the absence of any indication to the contrary， to have impliedly made reference to the price generally charged at the time of the conclusion of the contract for such goods sold under comparable circumstances in the trade concerned (Article 55)。 If the price is fixed according to the weight of the goods， in case of doubt it is to be determined by the net weight (Article 56)。

If the buyer is not bound to pay the price at any other particular place， he must pay it to the seller： at the seller‘s place of business. However， if the payment is to be made when the goods or documents are handed over， payment should be made at the place where the handing over takes place. If the seller changes his place of business after the contract has been entered into， he will be liable for any additional expenses that arise as a consequence of that change (Article 57)。

If the contract does not require the buyer to pay the price at any other specific time， he must pay it when the seller places either

the goods， or documents controlling their disposition， at the buyer‘s disposal as agreed in the contract. The seller may make payment a condition for handing over the goods or documents. The buyer， however， is not bound to pay the price until he has had an opportunity to examine the goods， except where the terms of the contract are inconsistent with the buyer being afforded such an opportunity (Article 58)。

Payment should be on the date fixed by the contract without the seller being required to request payment (Article 59)。

As regards taking delivery， Article 60 requires the buyer not only to do so， but to do everything which could reasonably be expected of him to enable the seller to make delivery.

4 (a) Except in relation to specifically exempted companies， such as those involved in charitable work， companies are required to indicate that they are operating on the basis of limited liability. Thus private companies are required to end their names， either with the word ‘limited’ or the abbreviation ‘ltd’， and public companies must end their names with the words ‘public limited company’ or the abbreviation ‘plc’。 Welsh companies may use the Welsh language equivalents (Companies Act (CA)2006 ss.58， 59 & 60)。

Companies Registry maintains a register of business names， and will refuse to register any company with a name that is the same as one already on that index (CA 2006 s.66)。

Certain categories of names are， subject to the decision of the Secretary of State， unacceptable per se， as follows：

(i) names which in the opinion of the Secretary of State constitute a criminal offence or are offensive (CA 2006 s.53)

(ii) names which are likely to give the impression that the company is connected with either government or local government authorities (s.54)。

2011年ACCA/CAT历年真题