備考ACCA考試，好的學習方法很重要，但是練習也很重要，下面幫考網(wǎng)就給大家分享一些，ACCA考試F4模擬試題，備考的小伙伴趕緊來練練手吧。

8 Mr Ding picked up a handbag lost by somebody when he was walking in the park. There was lots of cash, some bills of exchange and a set of commercial documents in the handbag. Mr Ding found, from the information on the documents, the owner of this handbag was Ms Liang and contacted her.

On the day, as fixed by Mr Ding and Ms Liang via exchange of communications, Ms Liang went to Mr Ding’s home to take back the handbag. Before handing over the handbag to Ms Liang, however, Mr Ding requested a sum of cash as a reward for his kindness and efforts to return the lost handbag. Ms Liang refused to give the reward.

Required:

Answer the following questions in accordance with the Property Law, and give your reasons for your answer:

(a) state whether Mr Ding was entitled to request a reward for returning the lost handbag;

(b) if Ms Liang had put up an advertisement offering a reward for the successful find of the lost property, state whether she could refuse to grant the reward if she learnt that Mr Ding did not see the advertisement;

(c) assuming Mr Ding could not find the owner and turned the handbag over to the police who then published an announcement of finding of the lost property in the newspaper, state how to deal with the handbag where nobody claimed it.

答案：

8 This question requires candidates to deal with the legal issues relevant to the lost-and-found object under the Property Law.

(a) In accordance with Articles 109 and 112 of the Property Law, a lost-and-found object shall be returned to the right holder and the right holder, when obtaining the lost-and-found object, shall pay the person who finds the object such necessary expenses as the cost for safekeeping the object. The Property Law does not stipulate that a person is entitled to request a reward for finding the lost object. Therefore, Mr Ding could not request the reward from Ms Liang for returning the handbag.

(b) In accordance with Article 112 of the Property Law, where the right holder publicly offers a reward for the lost object, he or she shall keep the promise when claiming the lost-and-found object. An offer of reward for the lost object is an offer to a non-specific offeree and an unilateral act. Whenever the offer takes effect, the offeror is bound by such an expression.

Therefore, Ms Liang could not refuse to grant the reward on the ground that Mr Ding did not see the particular advertisement.

(c) In accordance with Article 113 of the Property Law, where a lost-and-found object fails to be claimed within six months as of the date when the claiming announcement is published, it shall be owned by the State. Since the police published an announcement in the newspaper and received no claiming from Ms Liang, therefore, the handbag found by Mr Ding should become the property of the State when six months expired.

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