ACCA F4 知识点总结.docx

ACCA F4 知识点总结.docx

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ACCAF4知识点总结

Chapter1

1.民法（civillaw）和刑法（criminallaw）的划分

Civillaw:

anformofprivatelaw，usedbyindividualstoassertrightsagainstotherindividuals

Criminallaw:

anaspectofpubliclawtoregulatecrimesandtopunishoffenders

Issue

Civil

Criminal

Whobringstheaction

Claimant/plaintiff原告

Prosecutor/cps/state

Burdenofproof

Claimant/plaintiff原告

Prosecutor/cps/state

Standardofproof

Balanceofprobabilities

Beyondreasonabledoubt

Decisions

Liable/not（judge）

Guiltyornot

Aims

Compensatory

Punitive/topunish

Remedies纠正

damages

Imprisonment/fines

1.Caselaw:

madebyjudge/statutelaw成文法:

primarylegislation（madebytheParliament）/secondarylegislation（inexerciseoflaw-makingpowersdelegatedbyParliament）.[注：

Necessityfordelegatedlegislation/secondarylegislation:

moreconvenient;canhandoverthetaskofspecifyingthelawindetailtoexperts]

2.在caselaw中:

commonlaw普通法[createdbyjudgesthroughtheapplicationoftheprincipleofjudicialprecedent.commonlawdrewoncustoms/equitylaw衡平法:

toresolvedisputeswheredamagesarenotasuitableremedyandtointroducefairnessintothelegalsystem.]

2.不同法院管辖事件的类型

只受理民事案件

Countycourt

只受理刑事案件

Crowncourt

民刑通吃

Magistrate’scourt,highcourt,courtofappeal,supremecourt

只受理一审

Countycourt,magistrate’scourt

只受理上诉

Courtofappeal,supremecourt

一审上诉通吃

Highcourt,crowncourt

Chapter2

Chapter2

1.DoctrineofPrecedence（遵循先例制度的一般规则）:

somedecisionsmadebyacourtarebindingandsimilarsubsequentlegalcasesshouldbedecidedonthebasisofthelawestablishedinearliercases.

2.可以创立判例法规则:

SupremeCourt/CourtofAppeal/HighCourt;不可以创立:

Crown,Magistrates,CountyCourtscannotcreateprecedent.

3.Elementsofjudicialdecision（影响法庭判决的因素）:

rationdecidendi判决理由[thereasonforthedecision]/Obiterdicta附带说明[statementmadebytheway,notbinding,butmerelyofpersuasiveauthority]

4.法官又可以因为那些理由拒绝先例（disregardingjudicialprecedent）:

Overrule取代[theprocedurewherebyacourthigherinthelegalhierarchysetsasidealegalrulingestablishedinapreviouscase]/Reverse推翻[aprocedurewherebyacourthigherinthehierarchyreversesthedecisionofalowercourtinthesamecase]/Distinguishing法官的自由裁决[aprecedentisavoidedbyajudgedemonstratingthatthematerialfactsoftwocasesarenotthesame]

5.RulesofStatutoryInterpretation（法的解释）:

theliteralapproach:

theliteralrule[meansthatwordsintheActshouldbegiventheirliteralandgrammaticalmeaningratherthanwhatthejudgethinkstheymean./thegoldenrule:

thisruleisappliedincircumstanceswheretheapplicationoftheliteralruleislikelytoresultinanobviouslyabsurdresult.

thepurposiveapproach:

thejudgeshould,wherenecessary,lookbeyondthewordsofstatutetofindoutthereason/purposeforitsenactment,andthatmeaningshouldbeinterpretedinthelightofthepurpose[Mischiefrule:

purposiveapproach的具体表现形式/whereastatuteisdesignedtoremedyaweaknessinthelaw,thecorrectinterpretationistheonewhichachievesit.]

6.语言处理规则（法律没有追溯力astatutedoesnothaveretrospectiveeffect）

Chapter3合同法（IMP）

1.合同的概念alegallybindingagreementenforceableinlaw

2.从要约到承诺是否达成agreement[invitationstotreat要约邀请--offer要约--acceptance承诺----agreement]

3.Terminationofanoffer:

expressrejection/counteroff反要约/lapseoftime/revocationofanoff/death/iftheoffissujecttoacondition,itwilllapseonfailureofthatcondition

4.PrivityofContract合同相对性原则:

thecommonlawdoctrinethatonlythosearepartytothecontract---haverightsorliabilitiesunderthecontract/havetherighttoenforcethecontract,contractscannotgiverightsorobligationstoothers

Chapter4

1.分类标准

Expressandlmpliedterms:

某个条款是否经过双方当事人协商同意（agreedbytheparties）

Condition，warrantiesandinnominateterms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）

Anyclausethatattemptstoexempt,orlimit,theliabilityofonepartyforbreachofcontractornegligence

3test:

correctlyincorporatedintothecontract形式正确/wordedclearlytoexcludethebreach措辞清晰/reasonableperstatute内容合理

Chapter5

1.typeofbreach

⏹Repudiatorybreach根本性违约：

refusaltoperform拒绝履行/failuretoperformanentireobligation不履行某项/incapacitation无力履行/breachofcondition违反核心条款/breachofaninnominateterm违反无名条款

⏹Anticipatorybreach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

Lawfulexcusesfornon-performance开脱责任：

performanceisimpossible因不可预见的事情发生不可履行/尝试履行被拒绝/theotherpartymakeitimpossibleforhimtoperformance/contractisdischargedthroughfrustration情势变更/thepartyhavebeenagreementpermittednon-performance

2.Remedies:

whenabreachoccurs,thecourthastodecidewhattheappropriateremedyshouldbe.

Commonlaw

Damage赔偿金,actionfortheprice,quantummeruit

Equitablelaw衡平法

Specificperformance实际履行，injunction禁令，rescissionofthecontract撤销合同

3.Liquidateddamage违约金：

agenuinepre-estimateoftheloss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.specificperformance：

thecourtdirectsapartytocompletetheircontractualobligations

以下几种情况法官不会让合同继续履行：

courtscannotsupervise法官无力监督履行/personalservice/minorsinvolved

Chapter6Tort侵权法

Awrongfulactagainstanindividualwhichgivesrisetoacivilclaim.

1.过失侵权的4个证明环节（概念标准内容）

Negligence:

Itariseswhenonepersonsuffersdamageorinjurythoughthenegligentact（oromissiontoact）ofanotherperson.

Dutyofcare注意义务（三步走原则）

1.Reasonableforeseeability合理预见原则

2.Proximity关联性原则

3.Justnessandfairnessofimposingadutyofcare公平合理地强加注意义务

Abreachofthatduty违反注意义务

1.generalrule:

Thetestforestablishingbreachofdutyisanobjectiveone:

abreachofdutyoccursifthedefendant:

”...failstodosomethingwhichareasonableman...woulddo.”

2.Specialfactorstoconsider

a.Theprobabilityofinjury

b.Theseriousnessoftherisk造成伤害的严重性

c.Costandpracticability成本可行性

d.Commonpractice证明是行业误差范围内

e.Skilledpersons/professionals

f.Socialbenefit

Thebreachofdutycausedharmtotheclaimant违反义务是导致损失的原因

1.Thebutfortest

2.Nobreakinthechainofcausation切断因果关系链的要素

a.Anaturalevent

b.Actofathirdparty原侵权人不承担责任

c.Actoftheclaimant

Thelosswarenottooremote主张的赔偿合理

Reasonableforesight只赔偿违法者可以合理预见的部分

2.抗辩事由

Contributorynegligence共同过失（一般只是减少赔偿额，个别情况全部免除）

Volentinonfitinjuria同意不生违法（彻底免除）

Chapter7劳动法

1.身份判别

Controltest:

Theamountofcontrolthatonepersonhadovertheother

Integrationtest不会外包给他人的，不可或缺的

Multipletest/Economicrealitytest

a.Theregularityandmethodofpayment报酬支付频率，支付方式

b.Theownershipoftoolsandequipment是否提供工具

c.Theregularityofhoursofwork工作时间

d.Theabilitytodelegateallthework/toprovidesubstitute是否代理

2.义务

CommonLawDuties

-Employers’commonlawduties

1）Dutyofmutualtrustandconfidence

2）Toprovideworkforworkers

3）Topaywages/remuneration

4）Toindemnifyemployeeagainstexpensesandlosses

5）Toprovideforthecareandsafetyoftheemployee

6）Nodutytoprovidereferencewhenemployeesleave

-Employees’commonlawduties

1）Toobeyreasonableandlawfulorders

2）Toactfaithfully/dutyoffaithfulservice/dutytoaccountforallmoneyandproperty

3）Toexercisereasonableskillandcareinanyactivityintheirroleasanemployee/reasonablecompetencetodohisjob

4）Personalservice亲自完成交付的责任

StatutoryDuties

1）Payandequality不能低于国家平均

2）Timeoffwork

3）Tradeunionofficials工会组织罢工可以参加，还要给工资

4）Everywomanhasarighttomaternityleaveandsomeareentitledtomaternitypay

5）Healthandsafety

6）Workingtime:

17week,notexceed48hoursforeach7days除非员工书面同意多工作

7）Flexibleworking

Chapter8

1.解雇通知时间的计算

1m-2Y:

notlessthan1week

2y-12y:

1weekforeachyear

≥12y:

notlessthan12week

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unofficialindustrialaction/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dismissalontransferofanundertaking/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

Expressagreementbetweentheagentandprincipal达成委托代理协议合同，口头书面皆可

Impliedagreement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

Withoutconsentofprincipal没有征得委托人同意就建立关系necessity/Estoppel

2.代理权限（3）

Expressauthority明示代理权限

Impliedauthority默认代理权限

Apparent/ostensibleauthority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）:

therelationshipsthatsubsistsbetweenpersonscarryingonabusinessincommonwithaviewtoprofit.standardpartnershipisnotsseparatelegalentityanditspartnershavefullpersonalliabilityforthedebtsofpartnership.

2.Termination/dissolution合伙企业解散的债务处理:

payingoffexternaldebts/repayingtothepartnersanyloansoradvances/repayingthepartner’scapitalcontribution/anythingleftoveristhenrepaidtothepartnersintheprofitsharingratio.

3.Termination/dissolution合伙企业解散的条件:

expiryofafixedperiodstipulatedinthepartnershipagreement/completionoftheexpresspurposeforwhichthepartnershipwasformed/partnergivesnoticetoleave/anewpartnerisadmittedintothepartnership/deathorbankruptcyofpartner/happeningofanyeventwhichmakescompanycan’tcarryon/onapplicationbyapartnertheCourtmaydecreeadissolutionofthepartnership

4.Soletrade宏观特征:

isnotaseparatelegalentity,thepersonandbusinessareviewedasthesamelegalentity

5.Authority合伙人的代理权限:

expressauthority明示代理权限[frompartnershipagreement]/impliedauthority默示代理权限/apparentauthority表面代理权限[已经退伙但其他人不知道]

6.Apartner’sliabilityusuallyextendstotheperiodforwhichwereactuallyapartnerofafirm.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.LimitedPartnership（LP）特征:

thepartnershipmustberegisterwiththeCompanyRegistry/oneormoreofthepartnersmustbearfull,unlimitedliability/partnerswithlimitedliabilitymaynottakepartinmanagementandcannotusuallybindthebusinessincontract/limitedpa