ACCA F4 知识点总结

1、Chapter11. 民法(civil law)和刑法（criminal law）的划分Civil law: an form of private law， used by individuals to assert rights against other individualsCriminal law: an aspect of public law to regulate crimes and to punish offendersIssueCivilCriminalWho brings the actionClaimant/plaintiff原告Prosecutor/cps/state

2、Burden of proofClaimant/plaintiff原告Prosecutor/cps/stateStandard of proofBalance of probabilitiesBeyond reasonable doubtDecisionsLiable/not (judge)Guilty or notAimsCompensatoryPunitive/to punishRemedies 纠正damagesImprisonment/fines1. Case law: made by judge/ statute law成文法: primary legislation(made by

3、 the Parliament)/secondary legislation( in exercise of law-making powers delegated by Parliament). 注：Necessity for delegated legislation/secondary legislation :more convenient ;can hand over the task of specifying the law in detail to experts2. 在case law中:common law普通法created by judges through the a

4、pplication of the principle of judicial precedent. common law drew on customs/equity law衡平法:to resolve disputes where damages are not a suitable remedy and to introduce fairness into the legal system. 2. 不同法院管辖事件的类型只受理民事案件County court只受理刑事案件Crown court民刑通吃Magistrates court , high court, court of app

5、eal, supreme court只受理一审County court, magistrates court 只受理上诉Court of appeal , supreme court一审上诉通吃High court , crown courtChapter2Chapter21. Doctrine of Precedence(遵循先例制度的一般规则): some decisions made by a court are binding and similar subsequent legal cases should be decided on the basis of the law est

6、ablished in earlier cases.2. 可以创立判例法规则: Supreme Court/Court of Appeal/High Court;不可以创立:Crown, Magistrates, County Courts cannot create precedent.3. Elements of judicial decision(影响法庭判决的因素):ration decidendi判决理由the reason for the decision/Obiter dicta附带说明statement made by the way, not binding, but mer

7、ely of persuasive authority 4. 法官又可以因为那些理由拒绝先例(disregarding judicial precedent): Overrule取代the procedure whereby a court higher in the legal hierarchy sets aside a legal ruling established in a previous case/Reverse推翻a procedure whereby a court higher in the hierarchy reverses the decision of a lowe

8、r court in the same case/Distinguishing法官的自由裁决a precedent is avoided by a judge demonstrating that the material facts of two cases are not the same5. Rules of Statutory Interpretation(法的解释):the literal approach :the literal rulemeans that words in the Act should be given their literal and grammatica

9、l meaning rather than what the judge thinks they mean./the golden rule :this rule is applied in circumstances where the application of the literal rule is likely to result in an obviously absurd result. the purposive approach :the judge should ,where necessary ,look beyond the words of statute to fi

10、nd out the reason/purpose for its enactment, and that meaning should be interpreted in the light of the purposeMischief rule :purposive approach的具体表现形式/where a statute is designed to remedy a weakness in the law, the correct interpretation is the one which achieves it.6. 语言处理规则（法律没有追溯力 a statute doe

11、s not have retrospective effect）Chapter3 合同法（IMP）1. 合同的概念a legally binding agreement enforceable in law2. 从要约到承诺是否达成agreement invitations to treat要约邀请-offer要约-acceptance承诺-agreement3. Termination of an offer:express rejection/counter off反要约/lapse of time/revocation of an off/death/if the off is suje

12、ct to a condition,it will lapse on failure of that condition4. Privity of Contract合同相对性原则: the common law doctrine that only those are party to the contract-have rights or liabilities under the contract/ have the right to enforce the contract,contracts cannot give rights or obligations to othersChap

13、ter4 1. 分类标准Express and lmplied terms:某个条款是否经过双方当事人协商同意（agreed by the parties）Condition，warranties and innominate terms 核心，从属和无名条款 ：根据条款重要性2. 免责条款 （三观 概念）Any clause that attempts to exempt , or limit, the liability of one party for breach of contract or negligence3 test: correctly incorporated into

14、the contract形式正确/worded clearly to exclude the breach措辞清晰/reasonable per statute内容合理Chapter51. type of breachn Repudiatory breach根本性违约：refusal to perform拒绝履行/failure to perform an entire obligation不履行某项/incapacitation 无力履行/breach of condition 违反核心条款/breach of an innominate term违反无名条款n Anticipatory b

15、reach预期违约：未到合同履行时间，当事人提前说明无法履行；收到预期违约通知可立即追究违约责任，也可等到履行合同时间追究责任Lawful excuses for non-performance开脱责任：performance is impossible因不可预见的事情发生不可履行/尝试履行被拒绝/ the other party make it impossible for him to performance/contract is discharged through frustration情势变更/the party have been agreement permitted non-

16、performance2. Remedies : when a breach occurs, the court has to decide what the appropriate remedy should be.Common lawDamage赔偿金, action for the price, quantum meruitEquitable law 衡平法Specific performance实际履行，injunction禁令，rescission of the contract撤销合同3. Liquidated damage违约金： a genuine pre-estimate o

17、f the loss在订立合同前已经商定了，有利于解纠纷，如果违约金过高（远大于loss）判为惩罚性，则不可执行4. specific performance ：the court directs a party to complete their contractual obligations以下几种情况法官不会让合同继续履行：courts cannot supervise法官无力监督履行/personal service/minors involvedChapter6 Tort侵权法 A wrongful act against an individual which gives rise

18、 to a civil claim.1. 过失侵权的4个证明环节（概念 标准 内容）Negligence:It arises when one person suffers damage or injury though the negligent act(or omission to act)of another person.Duty of care注意义务(三步走原则) 1.Reasonable foreseeability合理预见原则 2.Proximity关联性原则 3.Justness and fairness of imposing a duty of care公平合理地强加注意

19、义务A breach of that duty违反注意义务 1.general rule:The test for establishing breach of duty is an objective one:a breach of duty occurs if the defendant:”.fails to do something which a reasonable man.would do.” 2.Special factors to considera.The probability of injuryb.The seriousness of the risk造成伤害的严重性c.

20、Cost and practicability成本可行性d.Common practice证明是行业误差范围内e.Skilled persons/professionalsf.Social benefitThe breach of duty caused harm to the claimant违反义务是导致损失的原因 1.The but for test 2.No break in the chain of causation切断因果关系链的要素a.A natural eventb.Act of a third party 原侵权人不承担责任c.Act of the claimantThe

21、loss ware not too remote主张的赔偿合理 Reasonable foresight只赔偿违法者可以合理预见的部分2. 抗辩事由 Contributory negligence共同过失（一般只是减少赔偿额，个别情况全部免除） Volenti non fit injuria同意不生违法（彻底免除） Chapter7 劳动法1. 身份判别 Control test :The amount of control that one person had over the other Integration test不会外包给他人的，不可或缺的 Multiple test/Econo

22、mic reality testa. The regularity and method of payment报酬支付频率，支付方式b. The ownership of tools and equipment是否提供工具c. The regularity of hours of work工作时间d. The ability to delegate all the work/to provide substitute是否代理2. 义务Common Law Duties-Employers common law duties1) Duty of mutual trust and confiden

23、ce2) To provide work for workers3) To pay wages/remuneration4) To indemnify employee against expenses and losses5) To provide for the care and safety of the employee6) No duty to provide reference when employees leave-Employees common law duties1) To obey reasonable and lawful orders2) To act faithf

24、ully/duty of faithful service/duty to account for all money and property3) To exercise reasonable skill and care in any activity in their role as an employee/reasonable competence to do his job4) Personal service亲自完成交付的责任Statutory Duties 1)Pay and equality不能低于国家平均 2) Time off work3)Trade union offic

25、ials工会组织罢工可以参加，还要给工资4) Every woman has a right to maternity leave and some are entitled to maternity pay5) Health and safety6)Working time:17week,not exceed 48 hours for each 7 days除非员工书面同意多工作7) Flexible workingChapter81. 解雇通知时间的计算1m-2Y: not less than 1 week2y-12y:1 week for each year12y: not less t

26、han 12 week劳动者离职要提前一周通知，合同期满不续则每工作一年折合一个月工资2. 自动正当参加非法集合罢工unofficial industrial action/对国家安全有威胁自动不正当怀孕pregnancy/员工参加工会活动/收购并购时的解雇 dismissal on transfer of an undertaking/工作存在安全问题/最低工作标准/作息时间/员工在周天拒绝工作3. 用人单位解雇不当 Chapter9 代理法1. 代理关系建立方式Express agreement between the agent and principal达成委托代理协议合同，口头书面皆

27、可Implied agreement默认 没有代理协议但默认存在关系Ratification追任 代理人先履行合同，事后委托人建立合同关系Without consent of principal 没有征得委托人同意就建立关系 necessity/Estoppel2. 代理权限（3）Express authority明示代理权限Implied authority默认代理权限Apparent/ostensible authority看起来有代理权限，实际上并没有Chapter10 合伙企业法1. 合伙企业(概念):the relationships that subsists between pe

28、rsons carrying on a business in common with a view to profit. standard partnership is not s separate legal entity and its partners have full personal liability for the debts of partnership. 2. Termination/dissolution合伙企业解散的债务处理:paying off external debts/repaying to the partners any loans or advances

29、/repaying the partners capital contribution/anything left over is then repaid to the partners in the profit sharing ratio .3. Termination/dissolution合伙企业解散的条件:expiry of a fixed period stipulated in the partnership agreement/completion of the express purpose for which the partnership was formed/partn

30、er gives notice to leave/a new partner is admitted into the partnership/death or bankruptcy of partner/happening of any event which makes company cant carry on/on application by a partner the Court may decree a dissolution of the partnership4. Sole trade宏观特征:is not a separate legal entity, the perso

31、n and business are viewed as the same legal entity 5. Authority合伙人的代理权限:express authority明示代理权限from partnership agreement/implied authority默示代理权限/apparent authority表面代理权限已经退伙但其他人不知道6. A partners liability usually extends to the period for which were actually a partner of a firm. 合伙人只对担任合伙人期间合伙企业产生的债

32、务有清偿责任7. Limited Partnership(LP)特征:the partnership must be register with the Company Registry/one or more of the partners must bear full,unlimited liability/partners with limited liability may not take part in management and cannot usually bind the business in contract/limited partner cannot withdra

33、w their capital 8. Limited Liability Partnership(LLP)特征:must be registered with the the Registrar of Companies, with formation documents signed by at least two members/has a legal personality separate/ the name of partnership must end with LLP/partners are known as members, of which there must be at

34、 least two/LLPs must file annual returns and accounts/all members are agents of LLP/all members liability is limited/a designated member is responsible for administration and filing/LLP is not subject to corporation tax Chapter121. 设立 pre-incorporation contacts谁来履行？Promoters发起人2. 交什么文件 Memorandum of

35、 association公司章程（89年） Application for registration注册申请书 A statement of capital and initial shareholdings关于公司资本坏人原始持有股份的状况说明 Statement of compliance遵从声明 A statement of companys proposed officers拟任命谁为公司管理人员 A copy of any proposed articles of association自拟公司章程（06年）不是必须提交，没交使用默认模版3. 2个证书的功能 Certificate

36、of incorporation注册许可证 Private company 只需要注册许可证，是形式审查 Trading certificate营业许可证 Public company需要两个证，申领到注册许可证后一年内要申领到营业许可证，否则强制清算，是实质审查 a.Allotted share capital is at least 50,000(允许股东分批缴纳) b.At least one quarter of the nominal value of the allotted share capital has been paid up(minimum 12,500)首次不低于票面

37、的1/4，为确保一开始不会有资金困难 c.Details of promoters expenses设立费用具体怎么产生 d.A statement of compliance in respect of payment of nominal values and share premium4. 章程修改的程序和内容-Contents a. Directors powers and responsibility b. Decisions making by directors c. Appointment of directors d. Organization and conduct of

38、general meetings e. Issue and transference of shares f. Payment of dividends g. Exercise of members rights -Altering a. Passing a special resolution通过股东会的特别决定，3/4以上同意批准 b. Providing the alteration has been made “bona fide in the interest of the company as a whole”内容符合全体股东的意愿5.各个公司名称缩写代表含义-Ltd：Limite

39、d-plc：public limited companyChapter13 1. capital的分类Issued已发行股本Shares already issued, including share taken on formation by subscribers to the memorandumCalled up 已催缴股本Amount which the company has required shareholders to payPaid up 以催付股本Amount which shareholders have actually paidEquity shareEquity

40、share capital is a companys issued share capital less capital which carries preferential rights. It normally comprises ordinary shares.2. 普通股优先股的概念和差异featureordinaryPreferencedividendsvariableFixed, usually, cumulativeVoting rightsYesrestrictedGeneral meetingsMay attend and voteRestrictedliquidationRank last /entitled to repayment of capital and s