ACCA F4 知识点总结

Chapter1

1. 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 individuals

Criminal law: an aspect of public law to regulate crimes and to punish offenders

1.legislation(made by 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 experts]

2. 在case law 中:common law 普通法[created by judges

through the application of the principle of judicial

https://www.360docs.net/doc/b711656864.html,mon 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

Chapter2 Chapter2

1. 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 established 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 merely 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 lower 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 same]

5.Rules of Statutory Interpretation(法的解释):①the literal

approach:the literal rule[means 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.②the purposive approach:the judge 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 purpose[Mischief 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 does not have

retrospective effect）

Chapter3合同法（IMP）

1.合同的概念a legally binding agreement enforceable in law

2.从要约到承诺是否达成agreement [invitations to treat要约

邀请--offer要约--acceptance承诺----agreement]

3.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 condition,it will lapse on failure of that condition

4.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 others

Chapter4

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 negligence

3 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

Chapter5

1.type of breach

?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

?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 discharged through frustration情势变更/the party have been agreement permitted non-performance

2.Remedies : when a breach occurs, the court has to decide

what the appropriate remedy should be.

3.Liquidated damage违约金：a genuine pre-estimate 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，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

involved

Chapter6 Tort侵权法

A wrongful act against an individual which gives rise 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.

①Duty 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义务

②A 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 consider

a.The probability of injury

b.The seriousness of the risk造成伤害的严重性

c.Cost and practicability成本可行性

https://www.360docs.net/doc/b711656864.html,mon practice证明是行业误差范围内

e.Skilled persons/professionals

f.Social benefit

③The 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 event

b.Act of a third party 原侵权人不承担责任

c.Act of the claimant

④The 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

①Contributory negligence共同过失（一般只是减少赔偿额，个别情况全部免除）

②Volenti non fit injuria同意不生违法（彻底免除）

Chapter7 劳动法

1.身份判别

①Control test:The amount of control that one person had over the other

②Integration test不会外包给他人的，不可或缺的

③Multiple test/Economic reality test

a.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

①Common Law Duties

-Employers’ common law duties

1)Duty of mutual trust and confidence

2)To provide work for workers

3)To pay wages/remuneration

4)To indemnify employee against expenses and losses

5)To provide for the care and safety of the employee

6)No duty to provide reference when employees leave

-Employees’ common law duties

1)To obey reasonable and lawful orders

2)To act faithfully/duty of faithful service/duty to account for all money and property

3)To exercise reasonable skill and care in any activity in their role as an employee/reasonable competence to do his job

4)Personal service亲自完成交付的责任

②Statutory Duties

1)Pay and equality不能低于国家平均

2)Time off work

3)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 pay

5)Health and safety

6)Working time:17week,not exceed 48 hours for each 7 days除非员工书面同意多工作

7)Flexible working

Chapter8

1.解雇通知时间的计算

1m-2Y: not less than 1 week

2y-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/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/Estoppel

2.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 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’s 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/partner gives notice to leave/a new partner is admitted into the partnership/death or bankruptcy of partner/happening of any event which makes company can’t carry on/on application by a partner the Court may decree a dissolution of the partnership

4.Sole trade宏观特征:is not a separate legal entity, the

person 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 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 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 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 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

Chapter12

1.设立pre-incorporation contacts谁来履行？Promoters发

起人

2.交什么文件

①Memorandum of association公司章程（89年）

②Application for registration注册申请书

③A 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

④Statement of compliance遵从声明

⑤A statement of company’s proposed officers拟任命谁为公司管理人员

⑥A 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

①Certificate of incorporation注册许可证

Private company 只需要注册许可证，是形式审查

②Trading 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 premium

4.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

https://www.360docs.net/doc/b711656864.html,anization and conduct of 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：Limited

-plc：public limited company

Chapter13

1.capital的分类

2.普通股优先股的概念和差异

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 shares are normally fully paid-up with no cash called for from the shareholders

4.Share 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 off the preliminary expenses of company formation/writing off the

discount on the issue

of

debentures/repurcha

se of debentures at a

premium

Chapter11 公司法

The consequences of separate legal personality for the company are as follows:(1897年案例引出的规则）

1: members' liability is limited.

2: perpetual succession become possible as the company will need to be formally wounded-up.

3: the company itself can own property.

4 :the company can use, and be sued in its own name.

Types of company (公司的分类）