ACCAF知识点总结

1、1.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 of appeal, 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 courth a p t e r 1民法(civil law)和刑法(criminal law )的划分Civil law: an form of private law

2、 , used byindividuals to assert rights against otherindividualsCriminal law: an aspect of public law to regulate crimes and to punish offendersIssueWho brings the actionCivilClaimant/plaintiff原告CriminalChap Prosecutor/cps/state1.ter2Burden of proofStandard of proofClaimant/plaintif f原告Balance ofprob

3、abilitiesProsecutor/cps/stateBeyond reasonable2. doubtDecisionsLiable/not(judge)Guilty or notDoctrine 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 lawin earlier cases.可以创立判例法规则：Supreme Court/Court of Ap

4、peal/High Court;不可以创立:Crown, Magistrates, County Courts cannot create precedent.Punitive/to punish * 2 3Imprisonment/finesAimsCompensatoryRemediesdamages纠正Elements of judicial decision(影响法庭判决的因素):ration decidendi判决理由the reason for thejecisionl/Obiter dicta附带说明statement made)y the way, not binding, b

5、ut merely of1.persuasive authority4. 法官又可以因为那些理由拒绝先例(disregardingjudicial precedent): Overrule 取代the procedure whereby a court higher in the legal hierarchy sets aside a legal ruling established in aprevious casel/Reverse 推翻a procedure whereby a court higher in the hierarchy reverses the decision of

6、 a lower court in the same case/Distinguishing 法官的自 由裁决 a2. 不同法院管辖事件的类型precedent is avoided by a judge demonstratinghave been agreement permitted non-performancethat the material facts of two cases are not the same5. Rules of Statutory Interpretation 法的解释）: the literal approach :the literal rulemean

7、s that words in the Act should be given their literal and grammatical 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 j

8、udge should ,where necessary ,look beyond the words of statute to find 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 inter

9、pretation is the one which achieves it.6. 语言处理规则（法律没有追溯力a statute doesnot 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 totreat 要约邀请-offer 要约-acceptance 承诺- agreement3. Termination of an offer:express rejection/c

10、ounter off 反要约 /lapse of time/revocation of an off/death/if the off is suject 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 enf

11、orce thecontract,contracts cannot give rights or obligationsto othersChapter41. 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 fo

12、r breach of contract or negligence3 test: correctly incorporated into 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 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 /br

13、each of condition违反核心条款 /breach of aninnominate term违反无名条款Anticipatory breach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 dis

14、charged through frustration情势变更 /the party2. Remedies : when a breach occurs, the court hasrule:The test for establishing breach of duty is anto decide what the appropriate remedy should be.objective one:a breach of duty occurs if the defendant: ”fails to do something which aCommon lawDamage 赔偿金,act

15、ion 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factors to considerprobability of injuryand practicability成本可行性man.would do.seriousness of the risk 造成伤害的严重性3.Liquidated damage 违约金： a genuine preestimate of the loss在订立合同前已经商定了

16、，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practice证明是行业误差范围内persons/professionalsbenefit4. specific performance : the court directs a partyto complete their contractual obligations以下几种情况法官不会让合同继续履行：courtscannot supervise 法官无力监督履行 /personal service/minors involvedChapter6 Tort 侵权法A wrongful act against an i

17、ndividual which gives riseto 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 suffersdamage or injury though the negligent act（oromission to act）of another person. Duty of care注意义务（三步走原则）foreseeability 合理预见原则关联性原则and fairness of imposing a duty of care公平合理地强加注意义务 The breach o

18、f 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原侵权人不承担责任of the claimant The 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 in

19、juria同意不生违法（彻底免除） A breach of that duty 违反注意义务Chapter7 劳动法1. 身份判别3) To exercise reasonable skill and care in any 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/Economic reality testa. The regularity and method of payment 报酬 支付频率，支付

20、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 confidence2) To provide work for workers3) To pay wages/remune

21、ration4) 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 faithfully/duty of faithful service/dutyto account for

22、all money and propertyactivity 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 mate

23、rnity pay5) Health and safety6) Working time:17week,not exceed 48 hours foreach 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/

24、 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 andprincipal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 cons

25、ent 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 persons carrying on a business in common with a view to profit. standard partnership

26、 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/repaying the partner 'capital contribution/anything left overis then repaid to

27、 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/partner gives notice to leave/a new partner is admitted into the partnership/death or

28、 bankruptcy of partner/happening of anyevent which makes company can '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 person and business are viewed as the same legal entity5. Authority 合伙人的代理权限：expr

29、ess 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 partner ' 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 partnershipmust be register w

30、ith 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 withdraw their capital8. Limited Liability Partnership(LLP) 特征:must be regis

31、tered with the the Registrar of Companies, with formation documents signed by at leastthere must be at least two/LLPs must file annualtwo members/has a legal personality separate/ the name of partnership must end with LLP/partners are known as members, of whichreturns and accounts/all members are ag

32、ents ofLLP/all members 'iability is limited/adesignated 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 Memorandum of association公司章程（89 年） Application for registration注册申请书 A statement o

33、f 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 company' 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 of incorporation注册许可证Private company只需要注册许可证，是形式审查Tradin

34、g 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share capital is at least £50,000（允许股东分批缴纳）least one quarter of the nominal value of theallotted share capital has been paid up（minimum£ 12,500）首次不低于票面的1/4，为确保一开始不会有资金困难of promoters ' expenses设立费用具体怎么产生statement

35、of compliance in respect ofpayment of nominal values and share premium4. 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 dividends

36、g. Exercise of members 'rights-Alteringa. Passing a special resolution通过股东会的特另 U决定，3/4以上同意批准b. Providing the alteration has been madebonafide 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 companyChapter13 1. capital的分类Issued已发行股本Shares

37、already issued, including share taken on formation by subscribers to the memorandum2.3.Called 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 paid4.Equity shareEquity share capital is a company'issued share capital less capita

38、l which carries preferential rights. It normally comprises ordinary shares.普通股优先股的概念和差异featureordinaryPreferencedividendsvariableFixed, usually,cumulativeVoting rightsGeneral meetingsliquidationYesMay attend andvoteRank last /entitled to repayment of capital and share of surplusBonus issue红利股发行restr

39、ictedshareholders, in proportion to their holdings. Such shares are normally fully paid-up with no cash called for from the shareholdersShare premium概念 shares may be issued at a price above their nominal value, the difference between the issue price and the nominal value is a share premium用途 the issue of fully paid bonus share/writing offthe preliminary expenses of companyformation/writing off the discount on the issue ofdebentures/repurchase of debentures at a premiumChapterll 公司法Thethe Restricted则）consequences of separate legal persona