更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

2014年ACCA考试F4公司法与商法第十二章总汇5

来源：高顿网校 2014-07-16

　　以下是高顿网校为大家整理的：F4公司法与商法第十二章，希望对考生们有所帮助。

　　8 Partnership law

　　Definition and formation

　　8.1 (a) Most of partnership law is contained in Partnership Act 1890 (PA 1890).

　　(b) Partners can agree that their internal arrangements need not necessarily comply with the provisions of the Act, but certain principles cannot be overridden.

　　Partnership is the relation which subsists between persons carrying on a business in common with a view of profit.

　　(d) The business must be carried on with a view to making a profit, i.e. the partners must intend that they will realise a profit, and be entitled to share in net (not just gross) profits.

　　(e) Any arrangements falling within the definition will be treated as a partnership regardless of how the people concerned expressly or implicitly consider their status. Conversely, merely calling an arrangement a partnership does not necessarily mean it is one.

　　(f) In most cases there will be a written agreement, but there is no obligation on partners to set down their arrangements in writing.

　　Dealings with outsiders

　　8.2 (a) As a general principle, partners have unlimited, joint and several liability to outsiders ie. an outsider can sue only one or can sue all of the partners.

　　(b) If a partner bears a liability in this way, he is entitled to claim a contribution from the other partners.

　　(d) However, a partner will only be liable for debts of the partnership whilst he is, or is held out to be, a partner.

　　(e) A new partner will therefore only be liable for debts incurred after he has become a partner unless:

　　(i) he agrees otherwise; or

　　(ii) he has been held out as a partner e.g. on the notepaper.

　　(f) A retired partner will be liable for debts incurred before his retirement unless released by creditors and former partners.

　　(g) A retired partner will be liable for debts incurred after his retirement if:

　　(i) the creditor has dealt with the partnership before and after the retirement and does not have actual notice of the retirement (so change notepaper etc.);

　　(ii) the creditor has dealt with the partnership only after the retirement but knew the person was a partner, unless notice has been given in “the Gazette”;

　　(iii) in any other case where the partner is held out as such e.g. on the notepaper.

　　Agency in general

　　8.3 In general, a partner is an agent of the firm and the other partners i.e. may bind them.

　　(a) He does not as a matter of fact have the authority in a particular type of transaction; and

　　(b) The third party knows that such authority is absent, or does not know that he is a partner.

　　Tort

　　高顿网校小编寄语：自信是成功的先决条件。

　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒

　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程　　

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

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。