2011年12月ACCA《F4公司法与商法》考试文档(2)
2.In preparing for the examination,students are encouraged to understand clearly the following rules and relevant legal relations:
In relation to the Property Law
The coverage of the property rights:ownership rights,rights to profit and security interests
The four kinds of rights a property owner shall have:right to possess property,right to use property,right to receipt of proceeds from property,right to dispose of property
The legal effect of immovables registration on the transactions:creation,modification,assignment and termination of rights in immovables taking effect when such rights are recorded in registration authority
The time of taking effect for the creation,modification,assignment and termination of rights in movables,as well as the legal effect of registration in movables
The pre-conditions for the state to expropriate the properties(collective-owned land,buildings and other immovables)owned by entities or individuals
The meaning of the divided co-ownership in buildings by owners and its coverage:roads,parking lots and garages,green areas,common facilities and other public places
The ways of use and dispose of the divided co-ownership in buildings,as well as the legal remedies for the owners to deal with the acts violating their property rights
The owners'rights with respect to the building and its affiliated facilities
The ways to disposal and assignment of the co-owned property and the ways to be borne with respect to the management costs
The conditions for a person to acquire the property in good faith and the ways to deal with a lost property
The differences between the usufruct right and ownership
The restrictions for a usufruct holder in excising usufruct right and the restrictions for an owner of property to grant others the usufruct right
The creation of the right to the use of construction land and the various forms of the creation
The disposal(such as assignment,exchange,contribution,donation and mortgage)of the right to the use of construction land and the registration requirement
The legal liability of the party causing the invalidity of the security contract
The coverage of the security interest and the extinguishment of the property rights for security
The conditions required for the mortgagee to excise mortgage right and the time limitation for the mortgagee to excise such right
The creation of mortgage right and the legal effect of the registration of mortgage right
The assignment of mortgage right and the transfer of the property mortgaged
The creation of pledge right and the conditions for the effectiveness of pledge right
The duty of the pledgee to take care of the property pledged and the exercise of the pledge right
The conditions for the pledge to transfer the pledge and the liability for unlawful transfer
The major differences between mortgage and pledge.
In relation to the Labour Contract Law
The circumstances under which a non-fixed term employment contract(labour contract)must be concluded by an employer and employees
The establishment of the employment and legal consequence for without a written employment contract between an employer and employees
The fixed-term contract for the completion of certain work assignment and the duration of such a contract
The rules of the probation period in an employment contract
The non-competition restriction or confidentiality obligation by employees and the statutory compensation by the employer
The conditions for an employee to terminate an employment under the various circumstances
The functions and duties of the labour administration at the county level or above.
【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
acca全科学习思维导图
梳理核心考点,一图看懂全部章节
2023年acca考纲解析
覆盖科目重难点,备考按照计划走
- acca考试怎么搭配科目?
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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。
- acca一共几门几年考完?
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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。
- acca一年考几次?
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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。
- acca的含金量如何?
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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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