2011年ACCA考试F4模拟试题(3)
(b) Article 23 of the Model Law in International Commercial Arbitration specifically refers to statements of claim and defence. As regards the statement of claim the Article provides that, within the period of time agreed by the parties or decided on by the arbitral tribunal, the claimant has to state the facts supporting their claim, the points at issue and the relief or remedy sought. In response the respondent should state his defence in respect of these particulars, unless the parties have otherwise agreed as to the required elements of such statements. In addition the parties may submit with their statements all documents they consider to be relevant or may add a reference to the documents or other evidence they will submit.
However, unless otherwise agreed by the parties, either party may amend or supplement their claim or defence during the course of the arbitral proceedings, unless the arbitral tribunal considers it inappropriate to allow such amendment having regard to the delay in making it.
Article 24 makes it clear that all statements, documents or other information supplied to the arbitral tribunal by one party shall be communicated to the other party. Also any expert report or evidentiary document on which the arbitral tribunal may rely in making its decision also has to be communicated to the parties.
Article 25 makes clear the different consequences for the parties if they fail to submit their statements of claim or defence. Thus unless otherwise agreed by the parties, if, without showing sufficient cause, the claimant fails to communicate his statement of claim in accordance with article 23(1), then not surprisingly as there will be no claim to determine, the arbitral tribunal shall terminate the proceedings. However, where the respondent fails to communicate their statement of defence in accordance with article 23(1), the arbitral tribunal shall continue the proceedings, but it will not treat such failure in itself as an admission of the claimant‘s allegations.
Article 25 provides further that where either party fails to appear at a hearing or to produce documentary evidence, the arbitral tribunal may continue the proceedings and make the award on the evidence before it. These provisions, which empower the arbitral tribunal to carry out its task even if one of the parties does not participate are of considerable practical importance since they allow the tribunal to perform its function even where one of the parties has little interest in co-operating or expediting its operation.
3 Compared to the obligations of the seller, the general obligations of the buyer under the UN Convention on the International Sale of Goods are less extensive and relatively simple; they are to pay the price for the goods and take delivery of them as required by the contract (Article 53)。 However, the convention does go on to detail how such action is to be conducted.
As regards payment the following provisions apply.
Firstly, the buyer‘s obligation to pay the price includes taking such steps and complying with such formalities as may be required under the contract or any laws and regulations to enable payment to be made (Article 54)。
Where a contract has been validly concluded but does not expressly or implicitly fix or make provision for determining the price, the parties are considered, in the absence of any indication to the contrary, to have impliedly made reference to the price generally charged at the time of the conclusion of the contract for such goods sold under comparable circumstances in the trade concerned (Article 55)。 If the price is fixed according to the weight of the goods, in case of doubt it is to be determined by the net weight (Article 56)。
If the buyer is not bound to pay the price at any other particular place, he must pay it to the seller: at the seller‘s place of business. However, if the payment is to be made when the goods or documents are handed over, payment should be made at the place where the handing over takes place. If the seller changes his place of business after the contract has been entered into, he will be liable for any additional expenses that arise as a consequence of that change (Article 57)。
If the contract does not require the buyer to pay the price at any other specific time, he must pay it when the seller places either
the goods, or documents controlling their disposition, at the buyer‘s disposal as agreed in the contract. The seller may make payment a condition for handing over the goods or documents. The buyer, however, is not bound to pay the price until he has had an opportunity to examine the goods, except where the terms of the contract are inconsistent with the buyer being afforded such an opportunity (Article 58)。
Payment should be on the date fixed by the contract without the seller being required to request payment (Article 59)。
As regards taking delivery, Article 60 requires the buyer not only to do so, but to do everything which could reasonably be expected of him to enable the seller to make delivery.
【整理版】ACCA各科目历年真题
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acca全科学习思维导图
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2023年acca考纲解析
覆盖科目重难点,备考按照计划走
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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。
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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。
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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。
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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。
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