ACCA F4讲义 – Corporate and Business Law中英文DOC

ACCA F4讲义 – Corporate and Business Law中英文DOC

Contents
HOW TO USE THIS HANDOUT4
HOW TO PREPARE FOR THE EXAM5
HOW TO PASS THE EXAM: EXAM SKILLS6
Session 1 ESSENTIAL ELEMENTS OF THE LEGAL SYSTEM10
Session 2 FORMATION OF CONTRACT25
Session 3 CONTENT OF CONTRACT43
Session 4 BREACH OF CONTRACT AND REMEDIES50
Session 5 THE LAW OF OBLIGATIONS――TORTS57
Session 6 EMPLOYMENT LAW68
Session 7 AGENCY LAW79
Session 8 PARTNERSHIPS82
Session 9 CORPORATIONS AND LEGAL PERSONALITY89
Session 10 COMPANY FORMATION96
Session 11 CAPITAL AND FINANCING OF COMPANIES102
Session 12 COMPANY DIRECTORS113
Session 13 OTHER COMPANY OFFICERS120
Session 14 COMPANY MEETINGS AND RESOLUTIONS125
Session 15 INSOLVENCY129
Session 16 CORPORATE GOVERNANCE134
Session 17 FRAUDULENT BEHAVIOUR139
APPENDIX 1: EXAMINER’S APPROACH TO F4(ENG)146
APPENDIX 2: EXAMINABILITY OF CA2006149
APPENDIX 3: COMPANIES ACT 2006 – PART ONE150
APPENDIX 4: COMPANIES ACT 2006- PART TWO158
APPENDIX 5: TABLE OF COMMENCEMENT DATES165
APPENDIX 6: MODIFICATION IN SYLLABUS (F4)169
APPENDIX 7: PAPER F4（ENG）Dec 2007173
APPENDIX 8: MOCK EXAM185

HOW TO USE THIS HANDOUT

1. Symbols:
★: exam points which have been tested in past exams. Student must know these points.
Others: potential exam points which have not been tested in past exams. However, these points could possibly be tested in the future. So students should also know these points.
Exam Practice: previous exam problems which would help you to understand those exam points including potential ones.

2. Exam questions statistics:
A useful tool for your preparation, listing all the points which have been tested in past exam. With this statistics, you could find out your focus during your preparation.

3. Sessions and practical questions:
This handout includes sessions in accordance with relevant sessions of the syllabus. Each session includes one practical question. All those practical questions are real exam questions appeared in past exams.

Part One: Legal System
(Including Session 1)

英国法律制度简介
英国法律的主要特征简单概况如下：（1）英国法律的基础是普通法的传统，它是几百年来由法官们通过判例而发展起来的一种“法官造法”制度，先例判决是英国法律制度的一个重要渊源；（2）法官在发展判例法和解释议会的制定法的含义方面发挥了重要作用。（3）法院的审理程序是控辩式，法官不调查案情，只是根据双方当事人提供给法庭的证据作出判决。法官通常不调查事实和收集证据，在法官眼里，只用证据，没有事实。
一、法院体系
英国的法院体系除了各种法院和治安官法庭外，还有许多具有准司法权的裁判所、委员会等，分别根据制定法的授权，专门处理某一方面的争议。
具有制定判例的能力：
上议院－－英国法院体系中，实际上的最高法院是作为终审法院的上议院。上议院享有民事和刑事的上诉终审权。
上诉法院－－The Court of Appeal，设刑事庭和民事庭，负责审理上诉案件。
高等法院－－The High Court，设王座庭，大法官庭和家事庭，对高等法院的判决不服的，可向上诉法院上诉。
不具有制定判例的能力：
王冠法院－－Crown Court，分不同辖区设立的刑事法院，目前唯一实行陪审制度的英国法院。