代理人与第三方之间的关系是什么_2023年ACCA考试LW知识点
成功的秘诀就是每天都比别人多努力一点。acca课程设有15门，同学们需通过13门才能获得领取acca证书的机会。在备考期间，同学们需要严格执行学习计划，巩固基础知识点。今天整理了LW科目Relations between Agents and Third Parties(代理人与第三方之间的关系)相关知识点，具体内容如下。
【内容导航】
Relations between Agents and Third Parties-代理人与第三方之间的关系
【知识点】
Relations between Agents and Third Parties-代理人与第三方之间的关系
Relations between Agents and Third Parties-代理人与第三方之间的关系
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，都是从自己的内心开始的。以上就是为大家整理的LW科目考试知识点了，2023年9月acca考试在即，请同学们认真备考。
注：以上来自Rocky Zhang老师基础精讲班第30讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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