ACCA F4 知识点总结.docx

1、ACCA F4 知识点总结Chapter11. 民法(civillaw)和刑法（criminallaw）的划分Civillaw:anformofprivatelaw，usedbyindividualstoassertrightsagainstotherindividualsCriminallaw:anaspectofpubliclawtoregulatecrimesandtopunishoffendersIssueCivilCriminalWhobringstheactionClaimant/plaintiff原告Prosecutor/cps/stateBurdenofproofClaiman

2、t/plaintiff原告Prosecutor/cps/stateStandardofproofBalanceofprobabilitiesBeyondreasonabledoubtDecisionsLiable/not(judge)GuiltyornotAimsCompensatoryPunitive/topunishRemedies纠正damagesImprisonment/fines1. Caselaw:madebyjudge/statutelaw成文法:primarylegislation(madebytheParliament)/secondarylegislation(inexer

3、ciseoflaw-makingpowersdelegatedbyParliament).注：Necessityfordelegatedlegislation/secondarylegislation:moreconvenient;canhandoverthetaskofspecifyingthelawindetailtoexperts2. 在caselaw中:commonlaw普通法monlawdrewoncustoms/equitylaw衡平法:toresolvedisputeswheredamagesarenotasuitableremedyandtointroducefairnessi

4、ntothelegalsystem.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Magistratescourt,highcourt,courtofappeal,supremecourt只受理一审Countycourt,magistratescourt只受理上诉Courtofappeal,supremecourt一审上诉通吃Highcourt,crowncourtChapter2Chapter21. DoctrineofPrecedence(遵循先例制度的一般规则):somedecisionsmadebyacourtarebindi

5、ngandsimilarsubsequentlegalcasesshouldbedecidedonthebasisofthelawestablishedinearliercases.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st

6、atementmadebytheway,notbinding,butmerelyofpersuasiveauthority4. 法官又可以因为那些理由拒绝先例(disregardingjudicialprecedent):Overrule取代theprocedurewherebyacourthigherinthelegalhierarchysetsasidealegalrulingestablishedinapreviouscase/Reverse推翻aprocedurewherebyacourthigherinthehierarchyreversesthedecisionofalowerco

7、urtinthesamecase/Distinguishing法官的自由裁决aprecedentisavoidedbyajudgedemonstratingthatthematerialfactsoftwocasesarenotthesame5. RulesofStatutoryInterpretation(法的解释): theliteralapproach:theliteralrulemeansthatwordsintheActshouldbegiventheirliteralandgrammaticalmeaningratherthanwhatthejudgethinkstheymean.

8、/thegoldenrule:thisruleisappliedincircumstanceswheretheapplicationoftheliteralruleislikelytoresultinanobviouslyabsurdresult. thepurposiveapproach:thejudgeshould,wherenecessary,lookbeyondthewordsofstatutetofindoutthereason/purposeforitsenactment,andthatmeaningshouldbeinterpretedinthelightofthepurpose

9、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alegallybindingagreementenforceableinlaw2. 从要约到承诺是否达成agreementinvitationstotreat要约邀请-

10、offer要约-acceptance承诺-agreement3. Terminationofanoffer:expressrejection/counteroff反要约/lapseoftime/revocationofanoff/death/iftheoffissujecttoacondition,itwilllapseonfailureofthatcondition4. PrivityofContract合同相对性原则:thecommonlawdoctrinethatonlythosearepartytothecontract-haverightsorliabilitiesunderthec

11、ontract/havetherighttoenforcethecontract,contractscannotgiverightsorobligationstoothersChapter41. 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,theliabilityofonepartyforbreach

12、ofcontractornegligence3test:correctlyincorporatedintothecontract形式正确/wordedclearlytoexcludethebreach措辞清晰/reasonableperstatute内容合理Chapter51. 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/breachofaninnominate

13、term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-p

14、erformance2. Remedies:whenabreachoccurs,thecourthastodecidewhattheappropriateremedyshouldbe.CommonlawDamage赔偿金,actionfortheprice,quantummeruitEquitablelaw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（

15、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/minorsinvolvedChapter6Tort侵权法Awrongfulactagainstanindividualwhichgivesrisetoacivilclaim.1. 过失侵权的4个证明环节（概念标准内容）Negligence:Itariseswhenone

16、personsuffersdamageorinjurythoughthenegligentact(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:abreachof

17、dutyoccursifthedefendant:”.failstodosomethingwhichareasonableman.woulddo.”2.Specialfactorstoconsidera.Theprobabilityofinjuryb.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/professionalsf.SocialbenefitThebreachofdutycausedharmtotheclaimant违反义务是导

18、致损失的原因1.Thebutfortest2.Nobreakinthechainofcausation切断因果关系链的要素a.Anaturaleventb.Actofathirdparty原侵权人不承担责任c.ActoftheclaimantThelosswarenottooremote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:

19、TheamountofcontrolthatonepersonhadovertheotherIntegrationtest不会外包给他人的，不可或缺的Multipletest/Economicrealitytesta.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-E

20、mployerscommonlawduties1)Dutyofmutualtrustandconfidence2)Toprovideworkforworkers3)Topaywages/remuneration4)Toindemnifyemployeeagainstexpensesandlosses5)Toprovideforthecareandsafetyoftheemployee6)Nodutytoprovidereferencewhenemployeesleave-Employeescommonlawduties1)Toobeyreasonableandlawfulorders2)Toa

21、ctfaithfully/dutyoffaithfulservice/dutytoaccountforallmoneyandproperty3)Toexercisereasonableskillandcareinanyactivityintheirroleasanemployee/reasonablecompetencetodohisjob4)Personalservice亲自完成交付的责任StatutoryDuties1)Payandequality不能低于国家平均2)Timeoffwork3)Tradeunionofficials工会组织罢工可以参加，还要给工资4)Everywomanha

22、sarighttomaternityleaveandsomeareentitledtomaternitypay5)Healthandsafety6)Workingtime:17week,notexceed48hoursforeach7days除非员工书面同意多工作7)FlexibleworkingChapter81. 解雇通知时间的计算1m-2Y:notlessthan1week2y-12y:1weekforeachyear12y: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unofficialindustri

23、alaction/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

24、有征得委托人同意就建立关系necessity/Estoppel2. 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.standardpartnershipisnotsseparatelegalentityanditspartnersh

25、avefullpersonalliabilityforthedebtsofpartnership.2. Termination/dissolution合伙企业解散的债务处理:payingoffexternaldebts/repayingtothepartnersanyloansoradvances/repayingthepartnerscapitalcontribution/anythingleftoveristhenrepaidtothepartnersintheprofitsharingratio.3. Termination/dissolution合伙企业解散的条件:expiryofaf

26、ixedperiodstipulatedinthepartnershipagreement/completionoftheexpresspurposeforwhichthepartnershipwasformed/partnergivesnoticetoleave/anewpartnerisadmittedintothepartnership/deathorbankruptcyofpartner/happeningofanyeventwhichmakescompanycantcarryon/onapplicationbyapartnertheCourtmaydecreeadissolution

27、ofthepartnership4. Soletrade宏观特征:isnotaseparatelegalentity,thepersonandbusinessareviewedasthesamelegalentity5. 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. Apartnersliabilityusuallyextendstotheperiodforwhichwereactuallya

28、partnerofafirm.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/limitedpartnercannotwithdrawth

29、eircapital8. LimitedLiabilityPartnership(LLP)特征:mustberegisteredwiththetheRegistrarofCompanies,withformationdocumentssignedbyatleasttwomembers/hasalegalpersonalityseparate/thenameofpartnershipmustendwithLLP/partnersareknownasmembers,ofwhichtheremustbeatleasttwo/LLPsmustfileannualreturnsandaccounts/a

30、llmembersareagentsofLLP/allmembersliabilityislimited/adesignatedmemberisresponsibleforadministrationandfiling/LLPisnotsubjecttocorporationtaxChapter121. 设立pre-incorporationcontacts谁来履行？Promoters发起人2. 交什么文件Memorandumofassociation公司章程（89年）Applicationforregistration注册申请书Astatementofcapitalandinitialsha

31、reholdings关于公司资本坏人原始持有股份的状况说明Statementofcompliance遵从声明Astatementofcompanysproposedofficers拟任命谁为公司管理人员Acopyofanyproposedarticlesofassociation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Certificateofincorporation注册许可证Privatecompany只需要注册许可证，是形式审查Tradingcertificate营业许可证Publiccompany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.Allottedsharecapitalisatleast50,000(允许股东分批缴纳)b.Atleastonequarterofthenominalvalueoftheallottedsharecapitalhasbeenpaidup(minimum12,500)首次不低于票面的1/4，为确保一开始不会