The duty to pay taxes and to support one’s family are
obligations arising from 1. Obligations may arise from any of the following, except: a. Law a. Contracts b. Contracts b. Quasi-contracts c. Quasi Contracts c. Law d. Delicts d. Negligence 14. Damages awarded for mental and physical anguish 2. A juridical necessity to give, to do or not to do a. Moral a. Civil Obligations b. Exemplary b. Natural Obligations c. Nominal c. Moral Obligations d. Temperate d. Social Obligations 15. Damages awarded to vindicate a right 3. It is the voluntary administration of property of another a. Liquidated without his consent b. Actual a. Negotiorum Gestio c. Nominal b. Solutio Indebiti d. Exemplary c. Quasi Delict 16. When the exact amount of damages cannot be ascertained d. Contract a. Exemplary 4. It is a wrong committed without any pre-existing relations b. Liquidated between the parties c. Temperate a. Natural Obligations d. Moral b. Quasi Delict 17. Damages predetermined beforehand c. Quasi Contract a. Temperate d. Culpa Contractual b. Liquidated 5. The following are the requisites of an obligations, except: c. Actual a. Passive Subject, Debtor or Obligor d. Moral b. Active Subject, Creditor or Obligee 18. The creditor has a right that is enforceable against a c. Efficient Cause definite passive subject. This right is known d. Presentation a. Personal Right 6. Where A voluntarily takes charge of the neglected b. Real Right business of B without the latter’s authority where c. Natural Right reimbursement must be made for necessary and useful d. Civil Right expenses, there is a: 19. The obligee has a right to enforce the obligations against a. Quasi Delict the obligor in a court of law b. Quasi Contract a. Civil Obligation c. Negotiorum Gestio b. Moral Obligations d. Solutio Indebiti c. Natural Obligations 7. It is a thing that is particularly designated or physically d. Social Obligations segregated from all others of the same class: 20. The duty not to cover what has voluntarily been paid a. Generic Thing although payment was no longer required b. Indeterminate Thing a. Civil Obligations c. Determinate Thing b. Natural Obligations d. Real Thing c. Moral Obligations 8. The sources of liability for damages are the following, d. Juridical Obligations except: 21. Cannot be enforced by court action and depend a. Fraud exclusively upon the good conscience of the debtor b. Negligence a. Civil Obligations c. Delay b. Natural Obligations d. Quasi-Delict c. Moral Obligations 9. They give a right of action to compel their performance d. Juridical Obligations a. Civil Obligation 22. The obligations of husband and wife to render mutual help b. Moral Obligations and support arises from c. Natural Obligations a. Contract d. Social Obligations b. Law e. c. Quasi Contract 10. This is based on equity and justice d. Quasi Delict a. Civil Obligation 23. Whenever in an obligation a period is designated, it is b. Moral Obligations presumed to have been established for the benefit of: c. Natural Obligations a. Both of the creditor and debtor d. Social Obligations b. The creditor 11. The efficient cause or juridical tie why the obligations c. The debtor exists d. the third party a. Active Subject 24. One of the following is a specific thing: b. Passive Subject a. Toyota Fortuner car c. Prestation b. Mitsubishi Outlander car d. Vinculum c. Isuzu Altera 12. The following are sources of obligation derived from law, d. An old yellow jeep with plate number ABC123 except: 25. This refers to delay on the part of the creditor a. Contract a. Mora Solvendi Ex re b. Quasi Contract b. Compensatio Morae c. Delicts c. Mora Solvendi Ex Persona d. Quasi Delicts d. Mora Accipiendi 26. It refers to a joint obligations: d. Obligation to Sell a. One in which each debtor is liable for the entire 35. Acceptance of a commercial document is equivalent to obligation, and each creditor is entitled to payment demand the whole obligations a. The check has been received as payment b. One in which either one of the parties is b. The check became valueless because of the indispensable or the other is not necessary. creditor’s fault c. One in which the obligation of one is a resolutory c. The check is a manager’s check or cashier’s condition of the other, the non-fulfilment of check which entitles the other party to rescind the d. The promissory note is used as payment contract 36. The debtor shall lose every right to make use of the period d. One in which each of the debtors is liable only except: for a proportionate part of the debt and each a. When after the obligation has been contracted he creditor is entitled only for a proportionate part of becomes insolvent, unless he gives a guaranty or the credit security for the debt 27. When the fulfilment of the condition depends upon the b. When he does no furnish a guaranty or security sole will of the debtor, the conditional obligations shall for the debt be: c. When the debtor attempts to abscond a. Voidable d. When he violates any undertaking in b. Unenforceable consideration of which the creditor agreed to the c. Valid period. d. Void 37. When the debtor binds himself to pay when his means 28. Unless the law or the stipulation of the parties requires permits him to do so is one: another standard of care, the obligation to give a thing a. With a condition dependent upon the debtor’s carries with it the obligation to take care of it with: will a. Extra-ordinary diligence b. With the resolutory period upon the debtor’s will b. Degree of care agreed upon by the parties c. With the suspensive period dependent upon the c. Diligence of a Good Father of a Family debtor’s will d. Diligence of a Good Family of a Father d. With the condition to be fixed by court 29. A entered into a contract with B by which A promised to 38. When the debtor binds himself to pay when his means deliver at a price stipulated in the contract. Such delivery permits him to do so, the obligations is: is made on February 14, 2001 with penalty in case of a. Conditional default. In this case, no further demand by B on A is b. Pure necessary to consider A in delay because: c. Simple a. Time is of the essence of the contract d. With a Period b. The obligation expressly so provides 39. In three of the following cases, advance payment by the c. The demand would be useless debtor is not recoverable. Which is the exception? d. Answer not given a. The obligation was not yet due and demandable 30. If the creditor to whom tender of payment has been made but the debtor believed it was already due and refuses without just cause to accept it, the debtor shall be demandable released from responsibility by: b. The payment is only for interest and credited for a. Assignment of property the proper period b. Consignation of the thing or sum due c. The advance payment was made by both parties c. Adjudication or dacion en pago reciprocally d. Condonation d. The debtor was aware of the period 31. A executes a promissory note in favour of B who 40. This is payment in kind: subsequently indorsed it in favour of A. The obligation to a. Consignation pay the promissory note is thereby extinguished because b. Payment by cession there is? c. Dation en pago a. Confusion or Merger d. Application of payment b. Novation 41. When the obligation is extinguished because of the c. Remission passage of time: d. Compensation a. Fulfilment of resolutory condition 32. The distinction between conventional subrogation and b. Arrival of resolutory period assignment is that in conventional subrogation: c. Prescription a. It is a mere cession of right d. Rescission b. An obligation is extinguished and another 42. The source of obligation which is a rule of conduct, just appears and obligatory, promulgated by legitimate authorities for c. The same obligation, without being extinguished common good, benefit and observance d. The debtor’s consent is necessary a. Contracts 33. If the obligor binds himself to perform his obligations as b. Quasi contracts soon as “he shall have obtained the loan” from a certain c. Delicts bank, this obligation is: d. Law a. With a term 43. Unless the law or the stipulation of the parties require b. Conditional another standard of care every person obliged to give c. Suspensive something is also obliged to take care of it with proper d. Resolutory diligence 34. It presupposes not only that the obligor is able, ready and a. Observing utmost care willing but more so, in the act of performing his b. Observing extraordinary care obligation: c. Of a father of a good family a. Promissory Note d. Observing ordinary diligence b. Tender of Payment 44. Ordinary diligence is c. Bill of Exchange a. Diligence of a good father of a family b. Extraordinary diligence 55. When the debtor binds himself to pay when his means c. Diligence required by law permits him to do so, the obligation is d. Diligence of a father of a good family a. Conditional 45. The following are kinds of fruits of an obligations, except b. pure a. Natural c. Simple b. Civil d. With a period c. Industrial 56. Ray signs a promissory note and binds himself to pay Rex d. Penal P100,000 plus 15% per annum interest on June 30, 2014. 46. Spontaneous products of the soil and the offspring and a. Before June 30, 2014, Rex can demand payment other products of animals b. If on June 30, 2014 Ray is paying Rex, the latter a. Natural can refuse payment b. Industrial c. Ray can compel creditor Rex to accept payment c. Civil before June 30, 2014 d. Penal d. Because the period is for the benefit of the debtor 47. The following except one, are included in civil liability. and creditor, Rex can refuse any tendered The exception is payment before June 30, 2014 a. Restitutution 57. The debtor shall lose the right to make use of the period b. Reparation in the following cases, except: c. Indemnification a. When he becomes insolvent d. Compensation b. When he violates any undertaking in 48. The obligation begins only from a day certain or upon consideration of which the creditor agreed to the arrival of the period period a. Ex die c. When the debtor attempts to abscond b. In diem d. When he does not furnish any guaranty or c. Conditional security to the creditor d. With a period 58. D is obliged to give C a specific ring. The parties agreed 49. In a joint obligation, joint means any of the following, that D may give a specific bracelet as a substitute. Which except is TRUE? a. Pro rata a. If the ring is lost through a fortuitous event b. Proportionate before substitution, the obligation is extinguished c. Mancomunada simple b. If the bracelet is lost through a fortuitous event d. Individually and collectively before substitution, the obligation is extinguished 50. Where two or more prestations have been agreed upon, c. If the ring is lost through a fortuitous event after and all of them must be performed, the obligation is substitution, the obligation is extinguished a. Alternative d. If the ring is lost through the debtor’s fault after b. Facultative substitution, the debtor shall pay damages. c. Conjoint 59. A entered into a contract with B by which A promised to d. Solidary deliver at price stipulated in the contract. Such delivery is 51. The transfer to a third person of all the rights appertaining to be made on February 14, 2001 with penalty in case of to the creditor including the right to proceed against the default. In this case, no further demand by B on A is guarantors, or possession of mortgages, subject to any necessary to consider A in delay because: legal provision or modification that may be agreed upon a. Time is of the essence a. Novation b. The obligation expressly so provides b. Delegacion c. The demand would be useless c. Expromission d. Answer not given d. Subrogation 60. When the period is “on or before a date”, the debtor has 52. Compensation cannot take place, except the benefit for the period. This benefit is lost and a. When one debt arises from the obligation of a obligation becomes demandable when depositary a. The debtor attempts to abscond b. when one debt arises from the obligations of a b. After contracting the obligations, the creditor bailee in a commodatum suspects the debtor of becoming insolvent c. when one debtarises because a claim for support c. The guarantee given is not acceptable by the due to gratuitous title creditor d. when one debt arises from a bank deposit’ d. Demand by creditor is useless 53. Action where a person in possession of certain property 61. One of the following shall produce the effect of payment may bring an action against the conflicting claimants to of debts compel them to interplead and litigate their several claims a. Delivery of checks among themselves. b. Tender of central bank notes a. Garnishment c. Delivery of promissory Note b. Interpleader d. Dacion en Pago c. Injunction 62. A promissory note signed by A dated March 15, 2015 is d. Attachment worded as follows “ I promise to pay B the sum of fifty 54. X is under obligation to deliver Y’s car to the latter. thousand pesos provided that if she should fail in October However, before delivery Z destroys the car. Which is 2015 CPA Exam, she shall return to me the said amount.” incorrect? The above note gives rise to an obligation with: a. X’s obligation to deliver the car to Y is a. Suspensive condition extinguished b. Casual condition b. X is allowed to recover from Z c. Resolutory condition c. Y has the right to bring an action against Z d. Answer not given d. X is not obliged to give Y an equivalent value of 63. Which of the following is not considered as quasi the car contract? a. Solution Indebiti b. When the third person without the knowledge of c. The advance payments were made by both parties the debtor, pays the debt reciprocally. c. Negotiorum Gestio d. The debtor was aware of the period. d. Reimbursement due to a person who saved the 70. When the debtor abandons or transfers all his properties to property during fire or storm without the owner’s his creditors so that the creditors may sell the properties knowledge and out of the net proceeds the creditors recover their 64. In tender and consignation, if after consignation is made, claims, this is called: the creditor allows the debtor to withdraw the thing a. Dacion en pago deposited in court, which is not true? b. Tender of payment and consignation a. Co-debtors, guarantors and securities are released c. Payment by cession from the obligation unless they consented d. Remission b. The obligation remains to subsist 71. Debtor’s default in real obligation c. The obligation is extinguished a. Mora accipiendi d. None of the above. b. Mora solvendi ex- re 65. D owes C P10,000 payable December 25, 2015. Later D c. Mora solvendi ex persona forced C to sign a promissory note for P10,000 payable on d. Compensatio morae December 25, 2015. If all other requisites of 72. Where demand by the creditor shall be necessary in order compensation are present, are both debts extinguished? that delay may exist a. Yes, under legal compensation a. When time is of the essence of the contract b. No, B’s consent was obtained by force b. When demand would be useless c. Yes, with the approval of the court c. When the obligor has expressly acknowledged d. Answer not given. that he is in default 66. X has been missing for some time leaving no one to d. When the obligor requested for an extension of manage his properties. A and B jointly took charge of the time management thereof. However, due to the fault of A, the 73. Novation which changes the object or the principal properties of X were damaged. The liability therefore to X condition of the obligation for damages shall be: a. Real a. Only A shall be liable b. Personal b. Both shall be jointly liable c. Mixed c. Both shall be solidarily liable d. Partial d. They are not liable since x is at fault 74. Novation which changes the parties to the obligation 67. A owes B sum of money evidenced by a promissory note a. Real which has prescribed. X, without the knowledge of A, b. Personal paid B his debt. Later A reimbursed X for the payment of c. Mixed the latter to B although he has no obligation to do so. d. Partial a. A can recover his reimbursement to X to prevent 75. Novation which changes the object and parties of the unjust enrichment on X’s part at the expense of obligation A a. Real b. A cannot recover because he has the civil b. Personal obligation to reimburse X for the latter paid his c. Mixed debt to B d. Partial c. A cannot recover because the payment partakes 76. The act of putting somebody onto the shoes of the creditor of natural obligation enabling him to exercise all the rights and action that d. A cannot recover since there was reimbursement could have been exercised by the latter. by mistake a. Agency 68. A bought strawberry jams from a grocery store of Ray b. Partnership Moon Ace Calla Lily Corp. and was hospitalized due to c. Subrogation food poisoning as a result of toxic substance contained in d. Novation the said jam sold by the Ray Moon Ace Calla Lily Corp. 77. XYZ are jointly and severally liable to Andrew for P30, A is now suing the said corporation for damages. Decide: 000 which matures on June 15, 2013. On May 1, 2013, X a. A has no right to claim damages from the paid Andrew for the whole amount of the debt. If on Dec. producer because there was no contract between 1, 2013, X will be reimbursed by Y, the latter will be them. liable for: b. Ray Moon Ace Calla Lily Corp., is not liable to a. P10, 000 with interest from June 15, 2013 to A because the latter was negligent in eating the December 1, 2013 straw berry jams despite the presence of harmful b. P10,000 without interest substance therein. c. P10,000 with interest from May 1, 2013 to June c. A must claim damages from the grocery store 15, 2013 because under quasi – contract due to its d. P10,000 with interest from May 1,2013 to Dec. 1, negligence in the preparation of the strawberry 2013 jams causing damage to A. 78. A, B and C solidarily debtors owe solidary creditors X d. Ray Moon Ace Calla Lily Corp. is liable for and Y P299, 999. 00.X remitted the entire obligation in damages under Quasi – delict due to its favor of A. The effect is: negligence in the preparation of the strawberry a. The obligation is not extinguished until A jams thus causing damage to A collects from B and C. 69. In three of the following cases, advance payment by the b. The obligation is not yet extinguished until Y is debtor is not recoverable. Which is the exception? paid by X his share of the credit. a. The obligation was not yet due and demandable c. A cannot recover from B and C because but the debtor believed it was already due and remission in his favour extend to the benefit of B demandable. and C under the principal of “all for one and one b. The payment is only interest and credited to the for all” proper period. d. A can recover from B and C their respective c. V may collect from C P 50, 000. 00 share of the debt. d. V may collect from C P 10, 000. 00 79. A owes B P150, 00 due on October 31, 2013. A executed 85. This is a promissory note: “I promise to pay A, B and C a mortgaged in favor of B on A’s building to guaranty the the sum of P 45,000. 00." (signed) D, E and F. obligation. On October 18, 2013, B demanded payment a. F is obliged to pay C P 15, 000. 00 from A. is B’s demand valid? b. F is obliged to pay C P 13, 999, 000. 00 a. No. The obligation is one with a definite period, c. F is obliged to pay C P 145, 000. 00 thus the creditor cannot demand fulfilment of the d. F is obliged to pay C P 16, 000. 00 obligation before it due. 86. In alternative obligation, the right of choice belongs to: b. No. The mortgage was extinguished because of a. The creditor the contract was lost even though through a b. The debtor fortuitous event. c. Both the creditor and the debtor c. Yes. The debt becomes due at once because the d. Third person guarantee was lost even though through a 87. In facultative obligation, the right of choice belongs to: fortuitous event, unless the debtor can mortgage a. The creditor another performance even before the due date. b. The debtor d. Yes. The debt becomes due at once because the c. Both the creditor and the debtor period’s benefit is given solely to the creditor d. Third person thereby giving the creditor the right to demand 88. D borrowed P 50, 000. 00 from C.C dies before he has performance even before the due date. collected the debt leaving S, his son as heir. Which of the 80. An obligation ceases to be alterative and becomes a following statement is correct? simple obligation in the following cases, except: a. S can collect from D although D and C did not a. When the debtor has communicated his choice to agree that the right to the debt will pass on to the the creditor heirs of C. b. When the right of choice has been expressly b. S cannot collect because the credit right is granted to the creditor and his choice has been personal to C. communicated to the debtor. c. S can collect only if D and C agreed that the right c. When among the several prestations that are due to the debt will pass on the heirs of C. only is practicable. d. S cannot collect because the law prohibits the d. When among the several prestations that are due transmission of the credit right. but the performance of one is to extinguish the 89. A and B promised to deliver car valued at P 100, 000 to C obligation. on or before December 15, 2013. Dec. 15, 2013 came and 81. A, B and C are joint creditors of E and F, solidary debtors upon demand by C of delivery from A and B, A is willing in the amount of P1000, 000. 00. How much can A, B, C to deliver but B refused to deliver. In the case at bar: collect from E? a. An action for specific performance will lie a. A, B and C could collect P 50,000.00 from E. against both A and B b. A, B and C could collect P 75,000.00 from E. b. Both A and B shall be liable for P 50, 000 each c. A, B and C could collect all the P 25,000.00 from with damages E. c. B shall be liable for P 50, 000 without damages d. A, B and C could collect P 25,000.00 from E and and A shall be liable for P 50, 000 with damages P 75,000 from F. d. C can demand delivery of the car from A or B 82. X and Y are solidary debtors of A, B, C, and D joint 90. A owes B who has 11 legitimate children, P99, 000 creditors to the amount of P80,000. How much can A payable on demand on December 31, 2013 collect from X? a. If A dies before Dec. 31, 2013, B cannot collect a. A could recover P 80, 000 from X. A, in turn has from the heirs of A. to give to B, C and D P20, 000 each. b. If A dies before Dec. 31, 2013, B can collect b. A could recover P 40,000 only from X. from the heirs of A. c. A could recover P 20,000 only from X. c. If B dies, his eleven legitimate children cannot d. A could recover P 80, 000 from X. A, in turn recover from A his obligation. does not have to give to B, C and D P 20,000 d. If both A and B die, the heirs of B can collect each. from the heirs of A. 83. D obliged to give C a specific watch, a specific ring, or a 91. X by mistake delivered to A and B a sum of money which specific bracelet. The parties agreed that C will have the should have been delivered to C and D. X now demand right to choose the thing which will be given to him. the return of the same from A and B. the liability of the Before C could make his choice, the watch and the ring latter for the sum of money to which they are not entitled are lost through D’s fault, successively. What is the right shall be: of c? a. A and B shall be liable solidarily a. C may choose the delivery to him of the bracelet, b. A and B shall be liable jointly or the price of the watch or the price of ring plus c. They are not liable for having received the money damages. in good faith b. C cannot choose the price of the watch or the d. X has no right to recover as he was negligent in price of the ring because the said objects have the delivery of the money already been lost. 92. Specific performance may not be possible in this civil c. C can only choose to have the bracelet because obligation anyway, D can still perform his obligation. a. Raymond, a painter, obliges himself to paint the d. C can only choose to have delivery of the portrait of Andrew on Nov. 29, 2013 bracelet or the price of the ring which was the last b. Fernando, a farmer, obliges himself to give his item that was lost plus damages. only cow to Rex on Feb. 14, 2014 84. A, B, and D, solidary debtors, are obliged to give V, W, Y c. Andrew, a veterinarian, obliges himself to give and Z, joint credits, P2000, 000. 00 one of his dogs to Fernando on Jan. 30, 2014 a. V may collect from C P 200, 000. 00 b. V may collect from C P 40, 000. 00 d. Rex, a registrar of deeds, obliges himself to effect registration of Raymond’ s parcel of land on Feb. 28, 2014 93. This is a valid obligation a. A will give B P 100, 000 if B will kill C b. A will give B P 1, 000, 000 if B will agree to be the mistress of A c. A will give B P 10, 000 if B can make C rise from the dead d. A will give B P 1, 000 if B will not pose nude in a painting session 94. A, B, C and D, joint debtors, are obliged to give V, W, X , Y and Z, solidary creditors, P 200, 000.00 a. V may collect from B P 200, 000.00 b. V may collect from B P 40, 000. 00 c. V may collect from B P 50, 000. 00 d. V may collect from B P 10, 000. 00 95. The loss or deterioration of thing intended as a substitute through the negligence of the obligor does not render him liable. A person alternatively bound by different prestations shall completely perform one of them. a. True, true b. True, false c. False, true d. False, false 96. A, B, C and D, solidarily debtors, are obliged to give V, W, X, Y, Z, solidary creditors, P 39, 897. 00 a. V may collect from D P 39, 897. 00 b. V may collect from D P 14, 123. 00 c. V may collect from D P 15, 357. 00 d. V may collect from D P 10, 001. 00 97. A, 19, B, 18 and C, 17, are solidary debtors of x in the amount of P 90, 000. 00 a. X may collect A P 90, 000. 00 b. X may collect B P 60, 000. 00 c. X may collect C P 90, 000. 00 d. X may not collect because the obligation is voidable, C being a minor. 98. A, B, and C owned mancomunda solidaria P 15, 000to D as evidenced by a promissory note due on Sept. 30, 2003. The note prescribed on Oct. 1, 2013. On Oct. 10, 2013 A paid D. In this case, A is: a. Entitled to collect P 5, 000 each from B and C b. Not entitled to reimbursement from his co – debtors for the shares of the latter c. Not entitled to recover from D d. Answer not given 99. D1, D2 aqnd D3 obliged themselves to solidarily give C a specific car valued at P12,000. On due date, C demanded delivery but the debtors fail;ed to deliver. The next day, while d1 is still in possession of the car, it got lost due to a fortuirous event. The right of C is: a. None, the obligation is totally extinguished. b. Proceed against any of the debtors for the value and damages. c. Proceed against D1 only, because he was in possession of the car at the time it was lost. d. Proceed against D3 only! 100. A, B and C are joint debtors of joint creditors, W, X, Y and Z, in the amount of P 300,000. How much can W and X collect from B? a. P 75, 000 b. P 100, 000 c. P 150, 000 d. P 50, 000