代理人與第三方之間的關(guān)系是什么_2023年ACCA考試LW知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-07-27 09:20:25

成功的秘訣就是每天都比別人多努力一點(diǎn)。acca課程設(shè)有15門，同學(xué)們需通過(guò)13門才能獲得領(lǐng)取acca證書的機(jī)會(huì)。在備考期間，同學(xué)們需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。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(shí)點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Relations between Agents and Third Parties-代理人與第三方之間的關(guān)系

【知識(shí)點(diǎn)】

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(shí)點(diǎn)了，2023年9月acca考試在即，請(qǐng)同學(xué)們認(rèn)真?zhèn)淇肌?/span>

注：以上來(lái)自Rocky Zhang老師基礎(chǔ)精講班第30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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