Intention to Create Legal Relations_2022年ACCA考試LW知識點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-08-09 09:57:47

最好的生活狀態(tài)就是，一個(gè)人時(shí)，安靜而豐盛，兩個(gè)人時(shí)，溫暖而踏實(shí)。ACCA被譽(yù)為“國際財(cái)會(huì)界的通行證”，含金量比較高?？忌粝胍淮瓮ㄟ^ACCA考試，需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃。今天整理了LW科目Intention to Create Legal Relations(意圖建立法律關(guān)系)相關(guān)知識點(diǎn)，正在備考ACCA的同學(xué)們一起來看看吧。

【內(nèi)容導(dǎo)航】

Intention to Create Legal Relations-意圖建立法律關(guān)系

【知識點(diǎn)】

Intention to Create Legal Relations-意圖建立法律關(guān)系

Letter of comfort:

A letter of comfort is a written document that provides a level of assurance that an obligation will ultimately be met.

For a long time, holding/parent companies have given 'letters of comfort’ to creditors of their subsidiaries in order to comfort the creditors as to the ability of the subsidiary to pay its debts. Such letters have long been seen in the past as not to be legally binding. A letter of comfort creates a moral obligation, rather than a legal one.

日子總是有意思的，了無生趣的是打不起精神的你。以上就是為大家整理的LW科目考試知識點(diǎn)了，距離9月ACCA考試越來越近，大家要制定好學(xué)習(xí)計(jì)劃，爭取盡快拿下acca證書！

注：以上來自Rocky Zhang老師基礎(chǔ)精講班第17講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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