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2020年USCPA模擬題：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)校準(zhǔn)備了2020年USCPA模擬題：Business。
A building subcontractor submitted a bid for construction of a portion of a high-rise office building. The bid contained material computational errors. The general contractor accepted the bid with knowledge of the errors. Which of the following statements best represents the subcontractor's liability?
a. Not liable because the contractor knew of the errors.
b. Liable because the errors were unilateral.
c. Liable because the errors were material.
d. Not liable because the errors were a result of gross negligence.
【正確答案】A
【答案解析】
Choice "a" is correct. Unilateral mistake is a defense to a contract if the nonmistaken party knew or should have known of the mistake. Here, the contractor knew of the error.
Choice "d" is incorrect. Whether the mistake was due to ordinary negligence or gross negligence is irrelevant in determining whether the mistake will constitute a contract defense.
Choice "b" is incorrect. Unilateral mistake is a defense to a contract if the nonmistaken party knew or should have known of the mistake.
Choice "c" is incorrect. While mistake is grounds for a defense only if the mistake is material, materiality is not all that is necessary. When the mistake is unilateral, as it is here, the nonmistaken party must also have known of the mistake (or had cause to know of the mistake).
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