ACCA F4 知识点总结材料

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 Issue Civil Criminal Who brings Claimant/plaintProsecutor/cps/statthe action iff原告 e Burden of Claimant/plaintProsecutor/cps/statproof iff原告 e Standard Balance of Beyond reasonable of proof probabilities doubt Decisions Liable/not Guilty or not (judge) Aims Compensatory Punitive/to punish Remedies damages Imprisonment/fines 纠正 1. Case law: made by judge/ statute law成文法: primary 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 precedent. common 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. 不同管辖事件的类型 只受理民事案件 County court 只受理刑事案件 Crown court 民刑通吃 Magistrate’s court , high court, court of appeal, supreme court 只受理一审 County court, magistrate’s court 只受理上诉 Court of appeal , supreme court 一审上诉通吃 High court , crown court

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, 文案大全

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

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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. Common law Damage赔偿金, action for the price, quantum meruit Equitable law 衡平法 Specific performance实际履行，injunction禁令，rescission of the contract撤销合同

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 文案大全

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 d.Common 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

实用文档 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 文案大全

参加非法集合罢工unofficial industrial action/对有威胁 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

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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（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 文案大全

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

d. Organization 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

Issued已发行Shares already issued, including 股本 share taken on formation by subscribers to the memorandum Called up 已Amount which the company has 催缴股本 required shareholders to pay Paid up 以催Amount which shareholders have 付股本 actually paid Equity share Equity share capital is a company’s issued share capital less capital which carries preferential rights. It normally comprises ordinary shares.

2. 普通股优先股的概念和差异

feature ordinary Preference dividends variable Fixed, usually, cumulative Voting rights Yes restricted General May attend and Restricted 实用文档

meetings liquidation vote Rank /entitled repayment capital share surplus Features Minimum number of directors Minimum number of members Minimum share capital Advertise share/debentures to public Time to hold accounting records Annual general meeting Company secretary File accounts after year-end

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

follows:(17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）

Ltd 1 1 One share No 3 years Optional Optional 9 months last Rank above to of 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/repurchase of debentures at a premium

Plc 2 1 £500000 Yes 6 years Compulsory Compulsory 6 months

Chapter11 公司法 The consequences of separate company

legal are

as

personality for the

to ordinary share of /entitled and repayment of capital only

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