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2013ACCA考试《F4公司法与商法》章节讲义4
来源：　 18:08:15　【】　
考试吧为大家推荐2013ACCA考试《F4公司法与商法》章节讲义，希望大家在考试吧学习愉快！
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　　Chapter 4 Human rights
　　1 Human Rights ACT 1998
　　1.1 The Human Rights Act imposes a duty in "public authorities" to comply with the European Convention on Human Rights, and allows us to take action in the UK courts for violations of Convention rights.
　　1.2 Prior to the Act conventions rights could only be enforced in the European Court of Human Rights in Strasbourg which could be time consuming, expensive and daunting.
　　1.3 Now that the convention is part of UK law (HRA98) those rights can now be enforced in UK courts.
　　2 The rights (articles)
　　2.1 The main rights are:
　　2.1.1 the right to life (A.2)
　　2.1.2 prohibition of torture (A.3)
　　2.1.3 no slavery or forced labour (A.4)
　　2.1.4 right to liberty and security (A.5)
　　2.1.5 right to a fair trial (A.6)
　　2.1.6 no punishment without law (A.7) (generally therefore criminal offences should not be retrospective)
　　2.1.7 right to respect for privacy, family life (A.8)
　　2.1.8 freedom of thought, conscience and religion (A.9)
　　2.1.9 freedom of expression, assembly and association (A.10/A.11)
　　2.1.10 right to marry (A.12)
　　2.1.11 no discrimination in rights (A.14)
　　2.1.12 right to property
　　2.1.13 right to education
　　2.1.14 right to free elections.
　　(Note that the Articles are set out in full in your Study Text).
　　3 Impact on interpretation of statutes
　　3.1 As a 'public authority' the courts are required to construe legislation so that C as far as possible C it is compatible with the rights contained within the convention and apply existing common law in a manner that is compatible with convention rights. S2 of the Act requires future courts to take account of previous decisions of the ECHR.
　　If reconciliation with an Act of Parliament is not possible the existing legislation prevails although that may trigger a fast track procedure in the Act requiring Parliament to change existing laws. In such circumstances the court issues a declaration of incompatibility, it is then for the legislature to remedy the situation through new legislation. If the fast track procedure is used this gives ministers the power to alter incompatible parts of any primary legislation by way of statutory instrument.
　　If a court cannot reconcile 'delegated' legislation with the convention it can decide that the legislation does not apply.
　　It may no longer be appropriate for the courts to follow some precedents on the interpretation of statutes which pre date the Act. These may now be reviewed in light of the Act.
　　4 Impact on new legislation
　　4.1 Before the Second Reading of the Bill the Minister responsible must make a statement either that the legislation is compatible with Convention rights, or such a statement cannot be made but the government still wants to proceed. Not all of the Articles can be derogated from. Articles 2,3,4,7 and 14 are absolute rights and cannot be interfered with. In exercising the right of derogation however the member state must be both convinced of the need for derogation and that the response is proportionate to any perceived problem.
　　5 Impact on public authorities
　　5.1 Public authorities are Courts and tribunals and any other person whose functions are of a public nature eg Registrar of Companies and government departments such as the DTI.
　　5.2 It is unlawful for public authorities to act in a way which is incompatible with a convention right. A person who considers he has been a victim of an unlawful act by that authority may bring proceedings within 12 months of the act occurring.
　　5.3 The court has power to do as it thinks fit.
　　6 European Court of Human Rights (ECHR)
　　6.1 The final source of appeal (after the House of Lords) on human rights issues is the European Court of Human Rights. There is no appeal from the European Court of Human Rights to the European Court of Justice. Decisions of the ECHR must be taken into account when deciding interpretation.
　　NB. Note that new cases on the HRA98 are being decided all the time. The examiner plans to write an article to consider these cases. Keep checking your student accountant for developments.
　　7 Examinability of HRA 98
　　This is an area that the examiner has expressed to be important so be aware of developments that may be referred to in the press.
　　Make sure that you have an appreciation of how HRA 98 may impact on other syllabus areas. For example:.1&&&　　相关推荐：
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ACCA F4复习备考经验分享
发布时间： 09:58
来源：高顿网校
　　F4 考试大纲：
　　F4 Corporate & Business Law （English） 是ACCA 考试中唯一的一门法律科目，它的大纲设置主要涵盖了：
　　lEnglish Legal System （英国法律体系）
　　lLaw of Contract （合同法）
　　lTort Law （民法）
　　lLaw of Employment （劳动合同法）
　　lAgency （代理）
　　lPartnership （合伙企业）
　　lCompany Law （公司法）, 以及lProfessional ethics and Corporate Governance （职业道德与公司治理）。
　　F4 考试结构：
　　15分钟阅读及180分钟答题时间，共10题，每题10分，均为必做题，问题内容涉及整个大纲，其中：
　　l第 1-7题为问答题，考官直接在问题中明确要测试的知识点，要求考生回答相应法律条款及以往案例。
　　l第8-10题为案例分析题，考官会给出一个涉及多个人物或组织的案例，问题往往不明确指出所涉及的知识点，需要考生根据案情自己寻找考点，选择适用的条款及案例做答，并适当加入自己的分析结论。
　　在F4 考题由可选题变成必做题后，F4考试的难度也随之加大，这就要求考生要对大纲中的每一章节都能熟练掌握，不能遗漏。
　　F4答题方法：
　　-考生应充分利用考前15分钟阅读时间，梳理思路，尤其应仔细阅读案例分析题，并明确考点，写下答题纲要，切忌盲目做答。
　　-每道题应在平均18分钟之内完成，答题顺序不限。
　　-答题时写清题号，段落之间空行，每一大题另起新一页做答，不要只写答卷纸的一面。
　　-问答题的答案必须包含：
　　Introduction/definition, rule of law, case name, name of Act, Section number
　　-案例分析题的答案必须包含：
　　Introduction/definition/declaration of issue, rule of law, case name,
　　name of Act, Section number, fact analysis, and conclusion.
　　F4 学习方法：
　　作为ACCA fundamental level 中少有的纯理论科目，F4 除要求大家能深入地理解大纲涵盖的知识点之外，还要求每一位考生拥有强大的记忆力，以及逻辑分析能力。尤其是在回答案例分析题时，只有建立在对大纲所有知识点都熟知的前提下，才能针对案情，回答出相对应的法律条款及以往案例，在宝贵的3小时考试中，不浪费笔墨写任何不得分的答案。
　　勤背笔记，勤看题。建立在理解的基础上的背诵是通过考试的不二法门，对英语底子不够的中国考生来说，纯理论考试的最大问题在于，如何将自己掌握的知识，通过另一种语言写出来。&背&这种方法是解决英语薄弱的有效途径。此外&勤&也是通过考试的重要要求，只有通过多看题，勤记忆，特别是多做案例分析题的练习，才能在考试中准确快速地找到考点，并流畅地做答。
　　特别注意：
　　考生必须用case 来支持答案，但是 fact of the case 是不需要在答案中详细摘录的。在学习过程中， fact是帮助理解的极好手段，也是解答案例分析题的极好参考。正确地应用statutory legislation，以及section number，在答题中也是必须的。
　　在上次（2008年12月）考试后，F4考官在他的报告中特别提出了案例、法律文本在答案中作为分析支持的重要性。并且指出，缺少案例以及法律文本的引用是考生们在整个考试中的不足之处，也是考生难以得高分的重要原因。
　　F4考官在他的报告中还强调，Companies Act 2006（CA 2006）已经出现在ACCA F4最近的2次的考试中了，但是从这2次的考试结果来看，很多考生没有认识到CA 2006 与CA 1985之中的变化，在答题过程中仍使用老CA 1985的知识来作答，因此白白花费了大量考前准备以及考试中宝贵的时间。
　　考官倾向于将CA 2006中的新变化，以及新加入的Tort Law作为考题，所以考生必须保证其准备的考试材料都已更新。参加好的培训班，并拥有一份最新的练习册，是顺利高分通过考试的必要前提。
　　F4 考试问题范围：
　　问答题
　　第1题，Legal System
　　第2题，Law of Contract
　　第3题，Tort Law
　　第4,5 题，Company Law
　　第6, 7题，Employment Law, Corporate Governance, agency, partnership或Company Law
　　案例分析题
　　第8题，Contract Law
　　第9,10题，Employment Law, Corporate
　　Governance, agency, partnership或Company Law
　　特别提醒：已经报名2013年的考生可按照复习计划有效进行！另外，高顿网校2013年ACCA考试辅导已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　报考指南：
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ACCA（F4）Dec-2008中国大陆状元分享高分技巧
　　F4（公司法与商法）考了大陆第一以后，很多人问起我的学习经验，我想，每一个高分的学员，要说到有什么经验，应该都是类似的，那就是努力加上一点技巧。ACCA很多科目都是相通的，我觉得所有科目的学习方法都是差不多的，上课（或者自学）、看书消化、做练习册或者历年真题巩固，这样学下来，通过考试不是难事。
　　很多人对ACCA有一种畏惧之心，还没学就一直觉得ACCA很难，这样学习的时候压力就会很大。其实，比起CPA，ACCA的通过率已经很高了，全球平均通过率都在40%左右，中国学生的通过率会更高。
　　为什么会怕ACCA？我想很大一个原因是英语，全英文答卷对中国学生来说是一个挑战。有很多人以四六级成绩来衡量自己的英语水平，其实，CET和ACCA的关系不大，让有很高四六级成绩的人来答ACCA的题目，不一定能答好。ACCA 考官改卷子的时候，对中国学生的英语语法要求会放低，只要能清晰表达自己的意思就行了，不需要复杂的句式。如果大家要锻炼自己的英语的话，只要读写熟练就可以了，多读考官文章，多看练习册和历年考题，至于听和说，这在以后的工作中是重要的，但在考试中要求不大。当然，如果是国外老师上课，对英语听说就有要求了。
　　对于F4这门课，中国学生的通过率比较低，即使过了，分数也都不高。我当时看了那么厚一本教材，也被吓到了，感觉都是要背的，但是最后我背的东西并不多，待会后面会写到。
　　大家首先要选一套好的教材，现在最流行的是BPP的教材，书加练习册。我很喜欢他们的练习册，也就是REVISION KIT，有很多历年的真题，我考F4用的就是BPP的REVISION KIT。我建议大家看一遍书，有个印象，然后就开始做练习册，说是做，其实就是&看&，直接看答案，了解答题的思路和答题重点。练习册至少要看两遍，我们那次考试很多题目都是练习册的原题。
　　看答案的时候你会发现，所有答案都很长，有很多东西看上去和题目的问题没什么关系，这里要注意，F4考试是充分展示你的知识，比如对于某个知识点，你可以把知道的相关内容都写上去，可能都会有分。所以我把每个知识点的相关内容都列了提纲，最后背的也就是这些提纲。
　　F4还有个特别的就是它有很多案例， 案例名称是很难记忆的，很多人问我这个怎么背啊，其实我就背了十来个最重要的，举例的时候记得案例名的写个名字就可以了，不记得的可以把案例描述一下。
　　F4考试一共十道题，每题十分，所以每题有18分钟的答题时间。我考试的时候都尽量控制在15分钟，时间很短，要写很多东西，每题一张纸共两页，基本都要写满。答题的时候，我用的不同颜色的笔，比如蓝笔写小标题，黑笔详述，重点内容还用彩笔画出来，字也写得比较大，总之，尽量方便改卷的老师。
　　我本科学的是会计，ACCA是课外读的，上课都是利用周末和放假时间，时间上比较紧，所以我觉得，在ACCA学习过程中，学会如何合理安排时间是最重要的。一定要事先列好复习计划，并且认真执行。一般来说，考试前一个月开始复习就够了，每天两三个小时（一门课），当然效率要高。
　　最后祝福大家都能复习好，轻松上考场，顺利通过考试。
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2009年6月ACCA：F4真题评分标准
来源：考试大&&&【考试大：中国最给力的教育考试网站】&&&日
导读：考试大整理2009年6月ACCA考试：F4真题评分标准一
　　1 This question requires candidates to examine the doctrine of precedent and how it operates within three different legal systems one of which is the English legal system.
　　8-10 marks Good explanation of the way that precedent operates in two systems. It is necessary that candidates will refer to the Common Law system.
　　5-7 marks Sound explanation but lacking in detail or perhaps slightly unbalanced. A maximum of 6 marks only is possible if the candidate only deals with the English legal system.
　　3-4 marks Weak explanation or very unbalanced answer.
　　0-2 marks Little or no understanding.
　　2 （a） This part of the question requires candidates to assess the relative advantages and disadvantages of court proceedings and arbitration. The main focus may be placed on arbitration， but the court system must also be considered.
　　4-5 marks Good explanation of the meaning of arbitration as opposed to the court system， together with a sound assessment of the relative advantages and disadvantages of both.
　　2-3 marks Fair explanation of both systems but perhaps lacking in detail or examples. Perhaps only dealing with arbitration without the required evaluation.
　　0-1 mark Very unbalanced answer or lacking any detail and evaluation.
　　（b） This part of the question requires candidates to explain certain key terms in relation to the UNCITRAL Model Law on International Commercial Arbitration； i.e. statements of claim and statements of defence.
　　4-5 marks Good explanation of the meaning and effect of both terms.
　　2-3 marks Sound explanation but lacking in detail or perhaps slightly unbalanced.
　　0-1 mark Weak explanation or very unbalanced answer.
　　3 This question requires candidates to explain the obligations relating to price placed on the purchaser under the UN Convention on Contracts for the International Sale of Goods.
　　8-10 marks Thorough answers which show a detailed knowledge of the operation of the convention.
　　5-7 marks Fair explanation of the operation of the convention， but perhaps unbalanced and lacking in detail.
　　0-4 marks Some basic knowledge of the provisions of the convention， but no real depth of understanding. Perhaps a very unbalanced answer that only deals with one part of the question.
　　4 （a） 3-4 marks Good explanation of the rules relating to company names.
　　0-2 marks Some but limited knowledge of the control over company names.
　　（b） 3-4 marks Good explanation of the action of ＆passing off＊ with case authority to support the explanation.
　　0-2 marks Some but limited knowledge of ＆passing off＊ or control over company names.
　　（c） 2 marks Good explanation of the role of the company names adjudicators and why they are necessary.
　　0-1 mark Little if any knowledge of the concept.
　　5 （a） 3-4 marks Thorough explanation of the doctrine of capital maintenance perhaps with some examples of its application.
　　0-2 marks Some knowledge but lacking in detail.
　　（b） 4-6 marks Good to full consideration of the procedure for reducing capital. Reference must be made to the 2006 Act procedure and the difference between public and private companies should be mentioned specifically.
　　2-3 marks Some general knowledge but lacking in detail as regards to the process or not mentioning the difference between the two company forms.
　　0-1 mark Little or no understanding of the process.
　　6 This question requires candidates to explain the operation of the Company Directors Disqualification Act 1986.
　　8-10 marks Thorough to complete answers， showing a detailed understanding of the legislation.
　　5-7 marks A clear understanding of the topic， but perhaps lacking in detail.
　　2-4 marks Some knowledge， although perhaps not clearly expressed， or very limited in its knowledge and understanding of the topic.
　　0-1 mark Little or no knowledge of the topic.
　　7 This question is divided into two parts and requires candidates to explain some essential terms in relation to the United Nations Convention on International Bills Of Exchange and International Promissory Notes：
　　（a） Requires a definition of what is actually meant by an international bill of exchange.
　　3-4 marks A thorough explanation of the topic with references to the Convention provisions.
　　0-2 marks Some but little or no understanding of the topic.
　　（b） Requires an explanation of the roles of some specific parties.
　　5-6 marks A thorough explanation of the meaning and operation of endorsement
　　2-4 marks Some general understanding， but perhaps lacking in specific information.
　　0-1 mark Little if any understanding.
　　8 This question requires candidates to explain the circumstances under which a party can avoid a contract under the UN Convention on the International Sale of Goods on the grounds of anticipatory breach of contract. It requires candidates to analyse a problem scenario and explain and apply the law appropriately.
　　8-10 marks Good to complete answer which shows thorough knowledge of the appropriate provisions of the convention and applies them accurately.
　　5-7 marks Fair explanation of the convention as it applies to anticipatory breach of contract， but perhaps lacking in detail， or only dealing well with one aspect.
　　0-4 marks Some basic knowledge of what is involved in anticipatory breach under the Convention， but no real depth of understanding. Perhaps an unbalanced answer that only deals with one part of the question.
　　9 This question requires a consideration of the statutory duties placed on company directors under the Companies Act 2006.
　　8-10 marks Thorough to complete answers， showing a detailed understanding of the rules relating to conflict of interest.
　　5-7 marks A clear understanding of the topic but perhaps lacking in detail or application.
　　2-4 marks Some knowledge， although perhaps not clearly expressed， or very limited in its application.
　　0-1 mark Little or no knowledge of the topic.
　　10 This question requires candidates to explain the meaning and regulation of the two criminal offences of insider dealing and money laundering and apply that law to a problem scenario.
　　8-10 marks Clear analysis of the problem scenario - recognition of both the criminal law issues raised and a convincing application of the legal principles to the facts.
　　6-7 marks Sound analysis of the problem - recognition of the major principles involved and a fair attempt at applying them. Perhaps sound in knowledge but lacking in analysis and application.
　　3-5 marks Unbalanced answer perhaps showing some appropriate knowledge but weak in analysis or application.
　　0-2 marks Very weak answer showing little analysis， appropriate knowledge or application.
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孙宝祥等￥400徐雨光等￥400孙宝祥￥240姬新龙￥240徐雨光￥240孙宝祥￥200姬新龙￥200闫敏￥200徐雨光￥200孙宝祥￥100
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主讲：孙宝祥 &&&&
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