ACCAF知识点总结

1、Chapterl1. 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 crimesand to punish offendersIssueCivilCriminalWhobrings theactionClaimant/plaintiff原告Prosecutor/cps/stateB

2、urden ofproofClaimant/plaintiff原告Prosecutor/cps/stateStandardof proofBalanceofprobabilitiesBeyond 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 the Pa

3、rliament)/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 appli

4、cation 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Magistrate s court , high court, court ofappeal,

5、 supreme court只受理一审County court, magistrate s 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那么):somedecisions made by a court are binding and similar subsequent legal cases should be decided on the basis of the law establis

6、hed in earlier cases.2. 可以创立判例法规那么：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/Obiterdicta 附带说明statement made by the way, not binding, but merely o

7、f persuasive authority4. 法官又可以由于那些理由拒绝先例(disregarding judicialprecedent): 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 lower cou

8、rt 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 grammatical

9、meaning rather than what the judge thinks they mean./the golden rule :this rule is appliedin circumstances where theapplicationof the literal rule is likely to result in anobviously absurd result.the purposive approach :the judge should ,where necessary ,look beyond the words of statute to find out

10、the reason/purpose for its enactment,and that meaning should be interpreted in the light of thepurposeMischief rule :purposive approach的具体表现形式/where a statute is designed to remedy a weakness inthe law, the correct interpretation is the one which achieves it.6. 语言处理规那么法彳t没有追溯力a statute does not have

11、retrospective effect Chapter3 合同法IMP1. 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 suject to a

12、 condition,it will lapse on failure of that condition4. Privity of Contract 合同相对性原贝U : 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 othersChapter4

13、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,附属 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 liabilityof one party for breach of contract or negligence3 test: correctly incorporated into the cont

14、ract 形式正确 /worded clearly to exclude the breach 措 辞 清 晰 /reasonable per statute内容合理1. type of breachRepudiatory 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Anticipatory breach预

15、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： performanceis 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 nonperfor

16、mance2. 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

17、 of 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,那么不可执行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 cannotChapter5Chapter6 Tort 侵权法supervise 法官无力 监督履行 /personal service/minors involvedA wrongful act against an individual whi

18、ch gives rise to a civil claim.1.过失侵权的4个证实环节(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(三步走原那么)foreseeability 合理预见原那么关联性原那么and fairness of imposing a duty of care公平合理地强力注意义务A breach of that duty

19、 违反注意义务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. factors to considerprobability of injuryseriousness of the risk造成伤害的严重性and practicability本钱可行性practice证实是行业误差范围内persons/professio

20、nalsbenefit The breach of duty caused harm to the claimant违反义务是导致损失的原因but for testbreak in the chain of causation切断因果关系链的要素natural eventof a third party原侵权人不承当责任of the claimantThe 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局部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)V

21、olenti non fit injuria 同意不生违法(彻底免除)Chapter7 劳动法1 .身份判别(D Control test :The amount of control that one person had over the otherIntegration test 不会外包给他人的,不可或缺的(3) Multiple test/Economic reality testa. The regularity and method of payment才艮酬支付频率,支付方式b. The ownership of tools and equipment 是否提供工具c. The

22、 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 confidence2)To provide work for workers3)To pay wages/remuneration4)To indemnify employee against expenses and losses5)To p

23、rovide 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 faithfully/duty of faithful service/duty to account3.用人单位解雇不当for all money and property3) To exercise reasonable skill and car

24、e 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 Duties1)Pay and equality 不能低于国家平均2) Time off work3)Trade union officials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) Hea

25、lth 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 year 12y: not less than 12 week劳动者离职要提前一周通知,合同期满不续那么每工作一年折 合一个月工资2 .自动正当参加非法集合罢工unofficial industrial action/对国家平安有威胁自动不正当怀孕pregn

26、ancy/员工参加工会活动/收购并购时的解雇dismissal on transfer of an undertaking/ 工作存在平安问题/最低工作标准/作息时间/员工在周天拒绝工作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 neces

27、sity/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 persons carrying on a business in common with a view to profit. standard partnership is not s separate legal entity and

28、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:payingoff external debts/repaying to the partners any loans or advances/repayingthe partner scapitalcontribution/anything left over is then repaid to the partners in the profit sharing ratio

29、.3. Termination/dissolution合伙企业解散的条件:expiry of afixed period stipulated in the partnership agreement/completion of the express purpose for which the partnership was formed/partner gives notice to leave/a new partner is admitted into the partnership/death or bankruptcy of partner/happening ofany even

30、t which makes companycant carry on/onapplication 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 person and business are viewed as the same legal entity5. Authority 合伙人的彳理权限:express authority明示代理权限from partnership agreement/imp

31、lied authority 默示代 理权限/apparent authority外表代理权限已经退伙但其他人不知道6. A partner s 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

32、 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 withdraw their capital8. Limited Liability Partnership(LLP)特征:must be registeredwith the the Registrar of Companies, with format

33、ion 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 least two/LLPs must file annual returns and accounts/all members are agents of LLP/all members liability is limited/a desi

34、gnated member is responsible for administration and filing/LLP is not subject to corporation taxChapter121 .设立 pre-incorporation contacts谁来履行？ Promoters 发起人2 .交什么文件(D Memorandum of association公司章程(89 年)(2) 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

35、有股份的状况说明 Statement of compliance遵从声明 A statement of companys proposed officers拟任命谁为公司治理人员 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(D Certificate 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

36、申领到营业许可证,否那么强制清算,是实质审查share capital is at least 50,000(允许股东分批缴纳)least one quarter of the nominal value of the allotted share capital has been paid up(minimum 12,500)首次不低 于票面的1/4 ,为保证一开始不会有资金困难of promoters expenses 设立费用具体怎么产生statement of compliance in respect of payment of nominal values and share pr

37、emium4 .章程修改的程序和内容-Contentsa. Directors powers and responsibilityb. Decisions making by directorsc. Appointment of directorsd. Organization and conduct of general meetingse. Issue and transference of sharesf. Payment of dividendsg. Exercise of members rights-Alteringa. Passing a special resolution通过

38、股东会的特别决定,3/4以上同意批准share of surpluscapital onlyb. 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 : Limited-plc : public limited companyChapter131. capital的分类Issued 已发行股本Shares already issued, includingshare taken on formationby

39、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 haveactually paidEquity shareEquity share capital is a company s issued share capital less capital which carries preferential rights. It normally comprises ordinary shares.3. Bonus issue红利股发行The capitalization of the reserves if a company by the issue if additional shares to existing shareholders, in proportion to their holdings. Such sh