案例分析11.AsentoffertoB•November25,2001,theGermanCompanyAsentanoffertotheHongKongCompanyBasthefollowing:•2000Jettishcolorcopiersand$4,000eachFOB(Hamburg)forpromptshipment,theofferisvaliduntilDecember30.2.ArevoketheoffertoB•AreceivedanofferfromacompanyofParistobuythistypeofcopiers,butofferedhigherpricethanCompanyAhadofferedtoCompanyB.•SinceBhadnotmadeacommitmenttocompanyA’soffer,CompanyAsentthenoticetorevokethepreviousoffertoCompanyBonDec.15th.•ThensignedacontractwiththecompanyinParis.3.BacceptA’soffer•However,onDec.22nd,CompanyAreceivedacommitmentfromCompanyBthatCompanyBagreedtotheconditionsofCompanyA’soffer.•Subsequently,CompanyBopenedanirrevocableletterofcredittoCompanyAandrequiresCompanyAtofulfillthecontract.4.Brequirescompensation•SinceCompanyAdidnotperformthecontractattheend,CompanyBresortedtotheSwedisharbitraltribunalandrequiredCompanyA’scompensationforthelosses.5.A’sargument•But,CompanyA'slawyersarguedthatCompanyAhadsentthenoticeofrevocationtotheCompanyBonDec.15th,sotheoffersentonNov.25thhadbeenrevokedandhadlostitseffectiveness.•Inthisway,thecommitmentofCompanyBonDec.22ndwasnoteffectiveandthepurchaseandsalecontracthadnotbeenestablished.Questions1.IstherevocationofCompanyAeffective?2.IstheofferofCompanyAinNov.25thirrevocable?3.IsthecontractofCompanyAandCompanyBeffective?1.TherevocationofCompanyAisunreasonable.2.TheofferofCompanyAisirrevocable.3.ThecontractofCompanyAandCompanyBiseffective.AnswersReasons1.TherevocationofCompanyAisineffective.CompanyAthinksthathesendstherevocationtotheCompanyB,sotheofferisrevokedandineffective.HoweverUnderCISG15(P361)Anofferbecomeseffectivewhenitreachestheofferee.What’smore,therevocationofanoffershouldhappenbeforeanofferiseffective.2.TheofferofCompanyAisirrevocable.UndertheCISGArticle16,(P361)Anoffercannotberevokedundersuchcondition:Ifitindicates,whetherbystatingafixedtimeforacceptanceorotherwise,thatitisirrevocable.CompanyAmentionsthevalidtimeisbeforeDec.30andhereceivestheacceptancemadebyCompanyBinvalidtime.Theofferiseffectiveandisirrevocable.3.ThecontractofCompanyAandCompanyBiseffective.InthiscasetheofferofCompanyAindicatestheperiodofvalidityisDec.30in2001.TheacceptanceofCompanyBismadewithintheperiodofvalidity,sothecontractiseffective.Conclusion•Anofferiseffectivewhenitreachestheofferee.•Anoffercanbewithdrawnbeforetheoffereereceivestheoffer.•Anoffercanberevocablebeforetheoffereeacceptstheoffer.•Anofferisirrevocablewithinvalidtime.Suggestion•WithdrawalandrevocationofanofferisverycomplexandweshouldrefertoCISGarticlestojudgeifandhowanoffercanberevocableorwithdrawal.•WeshouldmakeacomprehensivestudyofCISGarticlesandapplytothesituationwhichwemaymeetinthefuture.案例分析2ThreeregisteredaccountantsZhang,WangandLisetupapublicaccountingfirmjointlywiththenameSpecialGeneralPartnership,supplyingtheservicesofauditingandcertificationofregisteredcapital.Duringtheauditingaffairsin2008,therehappenedthefollowingmatters:•1)WhenZhangwasauditingAPublicCompany’saccountingreport,heleftoutpartofthesalesrevenueswithgrossnegligence.ThecourtheldthatthepublicaccountingfirmshouldberesponsibleforthelossofA.ButZhangthoughtthathedidn’tdothisonpurpose,thusallthepartnersshouldtakejointliabilityfortheloss.•2)WhenWangwascertificatingtheregisteredcapitalofBcompany,hemadeamistakewithnegligence,andthusledtosomeeconomiclossesofthecreditorofBcompa...
