代理人與第三方之間的關(guān)系是什么_2023年ACCA考試LW知識點
成功的秘訣就是每天都比別人多努力一點。acca課程設(shè)有15門，同學們需通過13門才能獲得領(lǐng)取acca證書的機會。在備考期間，同學們需要嚴格執(zhí)行學習計劃，鞏固基礎(chǔ)知識點。今天整理了LW科目Relations between Agents and Third Parties(代理人與第三方之間的關(guān)系)相關(guān)知識點，具體內(nèi)容如下。
【內(nèi)容導航】
Relations between Agents and Third Parties-代理人與第三方之間的關(guān)系
【知識點】
Relations between Agents and Third Parties-代理人與第三方之間的關(guān)系
Relations between Agents and Third Parties-代理人與第三方之間的關(guān)系
General Rule:
Generally speaking, when the agency relationship is formed, there is NO liability falling upon the agent where they conform to the duties placed upon them.
Exceptions:
When he intended to undertake personal liability (signing contract as a party without signifying he is an agent). There is a joint liability of agent and principal where an agent did not disclose that he acted for a principal.
Where it is usual business practice or trade custom for an agent to be liable and entitled (Example: distributor of products).
Where the agent is acting on his own behalf even though he claims to act for a principal.
任何的限制，都是從自己的內(nèi)心開始的。以上就是為大家整理的LW科目考試知識點了，2023年9月acca考試在即，請同學們認真?zhèn)淇肌?/span>
注：以上來自Rocky Zhang老師基礎(chǔ)精講班第30講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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