分类: (三区)特许公认会计师(ACCA)国际认证资格考试资料试题题

  • ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business L

    ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business Law 第六部分 公司法 Company Law – Session 16

    Session 16 CORPORATE GOVERNANCE

    1 Corporate Governance
    1.1 Definition
    According to the OECD:
    ‘Corporate governance is the system by which business corporations are directed and controlled, the corporate governance structure specifies the distribution of rights and responsibilities among different participants in the corporation, such a

  • ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business L

    ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business Law 第六部分 公司法 Company Law – Session 16

    Session 16 CORPORATE GOVERNANCE

    1 Corporate Governance
    1.1 Definition
    According to the OECD:
    ‘Corporate governance is the system by which business corporations are directed and controlled, the corporate governance structure specifies the distribution of rights and responsibilities among different participants in the corporation, such a

  • ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business L

    ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business Law 第六部分 公司法 Company Law – Session 17

    Session 17 FRAUDULENT BEHAVIOUR

    1 Insider Dealing ★★★
    1.1 Definition
    Insider dealing is the statutory offence of dealing in securities while in possession of inside information as an insider, the securities being price affected by the information. Insider dealing is governed by part V of the Criminal Justice Act 1993 (CJA).
    Dealing is

  • ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business L

    ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business Law 第六部分 公司法 Company Law – Session 17

    Session 17 FRAUDULENT BEHAVIOUR

    1 Insider Dealing ★★★
    1.1 Definition
    Insider dealing is the statutory offence of dealing in securities while in possession of inside information as an insider, the securities being price affected by the information. Insider dealing is governed by part V of the Criminal Justice Act 1993 (CJA).
    Dealing is

  • ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business L

    ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business Law 第四部分 合伙法 Agency and Partnerships

    Part Five: Agency and Partnerships
    (Including Session 7/8)

    英国合伙法简介
    一、合伙的定义
    合伙是指为追求共同利益而进行营业活动的人之间的一种关系。
    二、合伙人和第三人的关系
    每个合伙人都可以代表合伙和其他合伙人从事合伙事务。合伙人以通常方式所为的行为对合伙和其他合伙人有约束力。在特定情况下,该合伙人事实上没有得到授权,并且第三人知道没有授权的,或者不知道或不相信该人是合伙人的例外。
    三、合伙人的责任
    合伙人对合伙债务负连带责任,在合伙人死亡以后,只要债务没有清偿完毕的,他的财产也要按照程序来偿还合伙债务。
    四、入伙和退伙者的责任
    (1) 新入伙人不

  • ACCA F4英文升级版教程 – 如何通过ACCA资格考试:考试技巧(HOW TO PASS THE EXAM: EXAM SKILLS)

    ACCA F4英文升级版教程 – 如何通过ACCA资格考试:考试技巧(HOW TO PASS THE EXAM: EXAM SKILLS)

    1. Time management
    Be ruthless about allocating your time. It is much easier and more efficient to move on and gain the first few easy marks on the next question, rather than waste time trying to get the last few difficult marks on the current question.
    Time allowed

    Reading and planning: 15minutes

    Writing:

  • ACCA F4英文升级版教程 – 如何准备ACCA资格考试(HOW TO PREPARE FOR THE EXAM)

    ACCA F4英文升级版教程 – 如何准备ACCA资格考试(HOW TO PREPARE FOR THE EXAM)

    1. Personal Study Plan: Fix the time you have available per day or week for this study and get a calendar which could remind you on what you should study each day.
    2. Pre-view the Study Text before you come to the class and pay attention to the main points of each chapter.
    3. Do not spend your revision time reading your Study Text. You must be able to explain and apply the law, and practicing questions, especially Se

  • ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business L

    ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business Law

    Corporate and Business Law

    Contents
    HOW TO USE THIS HANDOUT 4
    HOW TO PREPARE FOR THE EXAM 5
    HOW TO PASS THE EXAM: EXAM SKILLS 6
    Session 1 ESSENTIAL ELEMENTS OF THE LEGAL SYSTEM 10
    Session 2 FORMATION OF CONTRACT 25
    Session 3 CONTENT OF CONTRACT 43
    Session 4 BREACH OF CONTRACT AND REMEDIES 50

  • ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business L

    ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business Law 第一部分 法律制度 Legal System

    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:

  • ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business L

    ACCA F4英文升级版教程(ACCA F4 (ENG) Upgrading Course) – 公司法与商法 Corporate and Business Law 第一部分 合同法 Law of Contract

    Part Two: Law of Contract
    (Including Session 2/3/4)

    英国合同法简介

    合同是以双方当事人的协议(agreement)为基础的,要缔结一份合同,当事人双方就必须达成一项协议,而协议是由要约(offer)和承诺(acceptance)组成的。要达成一项协议,必须由一方当事人提出要约,另一方当事人对该要约表示接受,双方经过要约与承诺,且意思表示一致而达成协议,合同才能成立。因此,要约和承诺是构成合同的最基本要素。
    一、要约
    1.要约是当事人以缔结合同为目的而作出的意思表示,要约可以是明示的,也可以是隐含的,口头、电话、电报、书信、传真,或者直接以行为发出的要约,均属有效。
    2.要约可以向某个特定的人提出,也可以向一