2014年12月ACCA考试《F4公司法与商法》辅导要点一

来源: 高顿网校 2014-06-17
  Chapter 1 Structure of the legal system
 
  1 Distinction between criminal and civil law
 
  1.1 Civil law
        Who brings the action?Claimant (plaintiff) against Defendant.
  E.g. Brown v Jones
  Burden & standard of proof?Claimant must prove liability on 'balance of probabilities'
  Where is action heard?Small claims, County & High Court
  Who decides liability/remedy?Usually Judge alone
  Remedy?Compensation. E.g. damages
 
  1.2 Criminal law
  Who brings the action?Prosecution (Regina) against Accused.
  E.g. R v Smith
  Burden & standard of proof?Prosecution must prove guilt ‘beyond reasonable doubt’
  Where is action heard?Magistrates & Crown Court
  Who decides guilt/sentence?Magistrates/Judge/Jury
  Sentence?Fine/Imprisonment/Community order
 
  2 The courts of law
 
  2.1 The European Courts:
  (a) Court of the European Union (European Court of Justice) (not to be confused with European Court of Human Rights);
  (i) Hears references and appeals from courts of member states on matters of European Law;
  (ii) On European Law matters can overrule decisions of any UK court;
  (b) European Court of Human Rights:
  (i) The final source of appeal on European Convention on Human Rights matters. (Note that the Convention is now incorporated into UK law by Human Rights Act 1998);
  (ii) There is no appeal from the European Court of Human Rights to European Court of Justice.
 
  2.2 The House of Lords:
  (a) Highest UK court;
  (b) Personnel – Lords of Appeal in Ordinary (Law Lords) . 5 will usually sit on an appeal;
  (c) Jurisdiction – purely appellate. Hears appeals from :
  – Both divisions of the Court of Appeal
  – The divisional court of the Queens Bench Division of the High Court
  – The High Court by "leapfrog procedure";
  (d) On appeals from some Commonwealth Courts and Channel Islands the court sits as "The Judicial Committee of the Privy Council".
 
  2.3 The Court of Appeal:
  (a) Divided into 2 divisions :
  – civil and
  – criminal
  (b) Personnel – Lord Justices of Appeal. 3 will usually sit on an appeal.
  – civil division – Master of the Rolls is chief judge
  – criminal division – Lord Chief Justice of the criminal division
  (c) Jurisdiction – purely appellate. Hears appeals from
  – all 3 divisions of the High Court, the divisional court, the EAT, Lords Tribunal and Transport Tribunal
  – the Crown Court
  – the County Court (except for certain appeals in regard to family and bankruptcy matters)
 
  2.4 The High Court:
  (a) Divided into 3 divisions:
  – Queens Bench Division
  – Family Division
  – Chancery Division
  (b) Personnel – High Court Judges (Puisne judges):
  – QBD – Lord Chief Justice = chief judge
  – Family Division – President = chief judge
  – Chancery Division – Nominally Lord Chancellor – in practice
  ViceChancellor
  (c) Queens Bench Division jurisdiction:
  – Contract, Tort and other general civil matters without limit as to value (usually above ?15,000) includes specialist courts such as the Commercial and Admiralty Courts.
  – The making of prerogative writs and orders
  The Divisional Court of the QBD hears appeals on points of law from the Magistrates and Crown Courts.
  (d) Family Division jurisdiction:
  – Defended divorces and matters under the Domestic Violence and Matrimonial Proceedings Act 1976
  – Matters relating to Childrens Act 1989 and Human Fertilisation and Embryology Act 1990
  – Appeals in regard to family matters from the County Court
  (e) Chancery Division jurisdiction:
  – Trusts
  – Tax
  – Company Law
  – Probate
  – Insolvency
  – Companies Court and Patents Court are part of the Chancery division
 
  2.5 The Crown Court:
  (a) Personnel:
  – High Court Judges (where offence is serious)
  – Circuit Judges
  – Recorders
  (b) Jurisdiction:
  – Trials on indictment (i.e. not guilty pleas)
  – Sentencing of offenders who have pleaded guilty to indictable offences
  – Appeals from Magistrates Courts
  – Sentencing of offenders "committed for sentencing" by the Magistrates
  NB: Role of jury is to establish facts and decide on the guilt or otherwise of the offender. Role of judge is to explain the relevant law to the jury and to decide on sentence.
 
  2.6 The County Court (exclusively civil jurisdiction):
  (a) Personnel:
  – Circuit Judges assisted by
  – District Judges (known as Masters in the High Court)
  (b) Jurisdiction:
  – Tort and Contract cases
  – Undefended divorces (even where there are disputes concerning custody and finance)
  – Probate matters
  – The Small Claims Procedure will deal with claims up to ?5,000. This procedure is designed to be quicker and less formal and less expensive than a County Court hearing. It is basically an arbitration conducted by a district judge.
 
  2.7 The Magistrates Court (mainly criminal but also civil jurisdiction):
  (a) Personnel:
  – Magistrates (Justices of the Peace) – lay persons selected from a panel by the Lord Chancellor
  – Circuit Judges – paid ‘professional magistrates’
  – Magistrates Court Clerks
  (b) Jurisdiction:
  – Deals with summary offences and also has some civil jurisdiction
  – Committal proceedings (in re: indictable offences)
  – Some family jurisdiction
  – Debt collection for public utilities, council tax
  – Control licences for selling liquor in their area
高顿网校为大家整理了“2014年12月ACCA考试《F4公司法与商法》辅导要点”,祝大家考试顺利!

 
acca备考 热门问题解答
acca考试怎么搭配科目?

建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。

acca一共几门几年考完?

acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。

acca一年考几次?

acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。

acca的含金量如何?

ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。

在线提问
严选名师 全流程服务

Sdanvi

高顿ACCA全学科负责人

教学特色
自创“少女三大法则”和“二阶学习法”
教学资历
两年内高分通过ACCA考试,ACCA业界学霸型讲师
客户评价
帮助学生快速理解ACCA的知识点,是ACCA学习不可错过的宝藏博主
sdanvi
  • 老师好,考出ACCA的难度相当于考进什么大学?
  • 老师好,ACCA考试怎样备考(越详细越好)?
  • 老师好,38岁才开始考ACCA会不会太迟?
  • 老师好,ACCA通过率是多少?
  • 老师好,有了ACCA证后好找工作吗?
999+人提问

Perry

高顿acca明星讲师

学历背景
复旦-麻省理工国际工商管理硕士
教学资历
曾就职于四大、世界500强
客户评价
ACCA业界学霸型讲师
Perry
  • 老师好,acca如果不去考会怎么样?
  • 老师好,acca难度有多大?
  • 老师好,acca一年可以考多少门?
  • 老师好,acca考试科目几年考完?
  • 老师好,acca工资一般是多少钱?
999+人提问

Dora

高顿acca明星讲师

学历背景
英国布里斯托优秀硕士生
教学资历
多年普华永道金融组审计师经验
客户评价
知性又美丽,温柔大姐姐
Dora
  • 老师好,acca持证工资待遇如何?
  • 老师好,35岁考acca有意义吗?
  • 老师好,考过acca能干嘛?
  • 老师好,考完acca可以做什么工作?
  • 老师好,acca年薪一般多少?
999+人提问

高顿教育 > ACCA > 考试辅导