ACCA考试辅导：F4模拟练习

　　Question：What is a debenture?

　　A. A written acknowledgement of a debt by a company.

　　B. A company's loan notes which are traded on a recognised exchange.

　　C. A general term used to describe loan notes issued by a company.

　　D. A loan secured on a company's assets.

　　The correct answer is: A written acknowledgement of a debt by a company.

　　A debenture is a written acknowledgement of a debt by a company, usually given under its seal and containing provisions as to the payment of interest and terms of repayment of the principal.

　　Question：Which two of the following are defences to negligence?

　　A. Contributory negligence

　　B. Novus actus intervieniens

　　C. Accidental negligence

　　D. Res ipsa loquitur

　　E. Volenti non fit injuria

　　The correct answers are: Contributory negligence and volenti non fit injuria.

　　解析：Contributory negligence is a partial defence to liability where the defendant proves that the claimant contributed to their injury in some way.

　　Volenti non fit injuria is a defence created by the claimant's voluntary, express or implied acceptance of the risk.

　　Novus actus intervieniens refers to how the chain of causation can be broken, it is not a defence to negligence.

　　Accidental negligence is a fictitious term.