ACCA F4 Source of English law(二)

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acca报考条件和要求

ACCA证书是特许公认会计师公会发放的财会资格认证，一般国内俗称为“国际注册会计师证书”，持证者被称为ACCA会员。

申请ACCA需要符合其学历要求、英语能力、经济及业务知识、工作经历的条件，而且应该尽快准备所需要的材料，ACCA考试要求考生具备实际操作及财务时间能力。

ACCA报告条件和要求只有三项，满足其中任意一项即可：教育部认可的大专及以上毕业生；教育部认可的本科在校生，须完成大一学年的全部课程及考试；年满16周岁，以FIA形式参与，通过FIA前三门科目考试后，可转为ACCA学员（可获ACCA前三门科目免考资格）。

一、ACCA报名条件详细介绍1、教育部认可的大专及以上毕业生，注册ACCA时需要准备个人身份证或护照；2寸彩色护照用证件照一张；学历证明。

2、教育部认可的本科在校生（完成大一学年考试后）,注册ACCA时需准备个人身份证或护照；2寸彩色护照用证件照一张。

3、FIA形式学员（已满16周岁）,注册ACCA时需准备个人身份证或护照；2寸彩色护照用证件照一张。

注：以上材料都需要原件、复印件和译文。

二、报考ACCA注意事项1、FIA形式考生在转为ACCA会员之后才能继续进行后续阶段的考试，无法直接参与ACCA技能课程考试。

2、报考ACCA首先要注册ACCA账号，注册时需缴纳一次性注册费，报名考试时需要缴纳考试报名费。

3、ACCA各科目有报名顺序要求，需按阶段报考，即：知识课程阶段（F1-F3）—技能课程阶段（F4—F9）—战略课程阶段（P阶段）。

4、ACCAK傲视形式分为随时机考和分季机考，随时机考（F1—F4）联系机考中心报名，分季机考（F5—F9和P阶段）在ACCA官网报名。

5、报名之后可能受某些原因影响，导致报名信息变化，届时考试需要以准考证上的报考信息为准去参加考试。

【ACCA paper F4】(PartB2)

Chapter 5 Formation of contracts II
1.Consideration对价，又可称为约因，其含义为“法律意 1.Consideration对价，又可称为约因，其含义为“法律意义上的对价既可以由属于某一方当事人的权利、利益、利润或收益所构成，也可以由另一方所遭受或承担的忍耐、损害、损失或责任、义务所构成”，或“一方之行为，或容忍或所为之诺言，乃换取对方诺言之代价，此项诺言既有对价关系，自属有效。” 对价的意义在于：一般来说，一项允诺须有对价支持才具有法律约束力，或一项合同须有对价支持才可成立生效。简单地说, 简单地说,对价是”将欲取之,必先予之”,或为获得某种利益所应付出的代价，这种代价可以是作为（积极的行为，如承诺支付货款）或不作为（消极的行为，如承诺不从事某种行为）对价也可以视为“为购买允诺所支付的成本”。对价是相对于允诺而言的。
Formation of contracts II
禁止反言原则的适用应注意：该原则只能用于抗辩，而不能用作起诉的理由； Combe v Combe 1951 decree nisi (non-absolute ruling，离婚暂准判令) is (nonruling，离婚暂准判令) a ruling by a court that does not have any force until such time that a particular condition is met. Once the condition is met the ruling becomes decree absolute and is binding. Typically, the condition is that no new evidence or further petitions with a bearing on the case are introduced to the court.

ACCA资料 f4-syllabus

Corporate and Business Law (GLO) (F4) September 2014 to August 2015( PAPER EXAM SESSIONS IN DEC 2014 AND JUN 2015. START DATE FOR CBE NOVEMBER 19 2014.)This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed inany examination session.THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDERelational diagram of paper with other papersThis diagram shows direct and indirect links between this paper and other papers preceding or following it. Some papers are directly underpinned by other papers such as Advanced Performance Management by Performance Management. These links are shown as solid line arrows. Other papers only have indirect relationships with each other such as links existing between the accounting and auditing papers. The links between these are shown as dotted line arrows. This diagram indicates where you are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study.Overall aim of the syllabusThis explains briefly the overall objective of the paper and indicates in the broadest sense the capabilities to be developed within the paper.Main capabilitiesThis paper’s aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections.Relational diagram of the main capabilitiesThis diagram illustrates the flows and links between the main capabilities (sections) of the syllabus and should be used as an aid to planning teaching and learning in a structured way.Syllabus rationaleThis is a narrative explaining how the syllabus is structured and how the main capabilities are linked. The rationale also explains in further detail what the examination intends to assess and why.Detailed syllabusThis shows the breakdown of the main capabilities (sections) of the syllabus into subject areas. This is the blueprint for the detailed study guide.Approach to examining the syllabusThis section briefly explains the structure of the examination and how it is assessed.Study GuideThis is the main document that students, learning and content providers should use as the basis of their studies, instruction and materials. Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed in any examination session.The study guide is a precise reflection and breakdown of the syllabus. It is divided into sections based on the main capabilities identified in the syllabus. These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus. Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations. These outcomes are described using verbs indicating what exams may require students to demonstrate, and the broad intellectual level at which these may need to be demonstrated(*see intellectual levels below).INTELLECTUAL LEVELSThe syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated by the student on their way through the qualification.The specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels:Level 1: Knowledge and comprehensionLevel 2: Application and analysisLevel 3: Synthesis and evaluationVery broadly, these intellectual levels relate to the three cognitive levels at which the Knowledge module, the Skills module and the Professional level are assessed.Each subject area in the detailed study guide included in this document is given a 1, 2, or3 superscript, denoting intellectual level, marked at the end of each relevant line. This gives an indication of the intellectual depth at which an area could be assessed within the examination. However, while level 1 broadly equates with the Knowledge module, level 2 equates to the Skills module and level 3 to the Professional level, some lower level skills can continue to be assessed as the student progresses through each module and level. This reflects that at each stage of study there will be a requirement to broaden, as well as deepen capabilities. It is also possible that occasionally some higher level capabilities may be assessed at lower levels.LEARNING HOURS AND EDUCATION RECOGNITIONThe ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organisations. This also recognises the wide diversity of personal, professional and educational circumstances in which ACCA students find themselves.As a member of the International Federation of Accountants, ACCA seeks to enhance the education recognition of its qualification on both national and international education frameworks, and with educational authorities and partners globally. Indoing so, ACCA aims to ensure that its qualifications are recognized and valued by governments, regulatory authorities and employers across allsectors. To this end, ACCA qualifications are currently recognized on the education frameworks in several countries. Please refer to your nationaleducation framework regulator for further information.Each syllabus contains between 23 and 35 main subject area headings depending on the nature of the subject and how these areas have been brokendown.GUIDE TO EXAM STRUCTUREThe structure of examinations varies within and between modules and levels.The Fundamentals level examinations contain 100% compulsory questions to encouragecandidates to study across the breadth of each syllabus.The Knowledge module is assessed by equivalent two-hour paper based and computer based examinations.The Skills module examinations F5-F9 are all paper based three-hour papers containing a mix ofobjective and longer type questions. The Corporate and Business Law (F4) paper is a two- hourcomputer based objective test examination which isalso available as a paper based version from the December 2014 examination session.The Professional level papers are all three-hour paper based examinations, all containing two sections. Section A is compulsory, but there will be some choice offered in Section B.For all three hour examination papers, ACCA has introduced 15 minutes reading and planning time.This additional time is allowed at the beginning of each three-hour examination to allow candidates to read the questions and to begin planning their answers before they start writing in their answer books. This time should be used to ensure that all the information and exam requirements are properly read and understood.During reading and planning time candidates may only annotate their question paper. They may not write anything in their answer booklets until told to do so by the invigilator.The Essentials module papers all have a Section A containing a major case study question with all requirements totalling 50 marks relating to this case. Section B gives students a choice of two from three 25 mark questions.Section A of both the P4 and P5 Options papers contain one 50 mark compulsory question, and Section B will offer a choice of two from three questions each worth 25 marks each.Section A of each of the P6 and P7 Options papers contains 60 compulsory marks from two questions; question 1 attracting 35 marks, and question 2 attracting 25 marks. Section B of both these Options papers will offer a choice of two from three questions, with each question attracting 20 marks. All Professional level exams contain four professional marks.The pass mark for all ACCA Qualification examination papers is 50%. GUIDE TO EXAMINATION ASSESSMENTACCA reserves the right to examine anything contained within the study guide at any examinationsession. This includes knowledge, techniques, principles, theories, and concepts as specified.For the financial accounting, audit and assurance, law and tax papers except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactlywhat regulations and legislation could potentially be assessed within identified examination sessions.. For paper based examinations regulation issued or legislation passed on or before 31st August annually, will be examinable from 1st September of the following year to 31st August t of the year after that. Please refer to the examinable documents for the paper (where relevant) for further information.Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to an entity transactions and business practices.The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.SyllabusAIM To develop knowledge and skills in the understanding of the general legal framework within which international business takes place, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary. MAIN CAPABILITIES On successful completion of this paper candidates should be able to: A Identify the essential elements of different l egal systems including the main sources of l aw, the relationship between the different b ranches of a state’s constitution, and the need f or international legal regulation, and e xplain the roles of international organisations in the promotion and regulation of international trade, and the role of international arbitration as an alternative to court adjudicationB Recognise and apply the appropriate legal rules applicable under the United Nations Convention on Contracts for the International Sale of Goods, and explain the various ways in which international business transactions can be fundedC Recognise different types of international business formsD Distinguish between the alternative forms and constitutions of b usiness organisationsE Recognise and compare types of capital and the financing of companiesF Describe and explain how companies are managed, administered and regulatedG Recognise the legal implications relating to insolvency lawH Demonstrate an understanding of corporate and fraudulent behaviourRELATIONAL DIAGRAM OF MAIN CAPABILITIES(A) Essential elements of legal systems(B) International business transactions transactions (E) Capital and the financing of companies (H) Corporate fraudulent and criminal behaviour(F) Management, administration and regulation of companies (C) Transportation and payment of international business transactions (D) The formation and constitution of business organisations(G) Insolvency law FR (F7) CR (P2) CL (F4) AA (F8)RATIONALECorporate and Business Law Global is divided into eight areas. The syllabus starts with an introduction to different legal systems, different types of law and those organisations which endeavour to promote internationally applicable laws. It also introduces arbitration as an alternative to court adjudication.It then leads into an examination of the substantive law as stated in UN Convention on Contracts for the International Sale of Goods, which relates to the formation, content and discharge of international contracts for the sale of goods.The syllabus then covers a range of specific legal areas relating to various aspects of international business of most concern to finance professionals. These are the law relating to the financing of international transactions, and the various legal forms through which international business transactions may be conducted. Particular attention is focused on the law relating to companies. Aspects examined include the formation and constitution of companies, the financing of companies and types of capital, and the day–to-day management, the administration and regulation of companies and legal aspects of insolvency law.The final section links back to all the previous areas. This section deals with corporate fraudulent and criminal behaviour.DETAILED SYLLABUSA Essential elements of legal systems1. Business, political and legal systems2.International trade, international legalregulation and conflict of laws3. Alternative dispute resolution mechanismsB International business transactions1. Introduction to the UN Convention onContracts for the International Sale of Goodsand ICC Incoterms2. Obligations of the seller and buyer, andprovisions common to bothC Transportation and payment of internationalbusiness transactions1. Transportation documents and means ofpaymentD The formation and constitution of businessorganisations1. Agency law2.Partnerships3. Corporations and legal personality4. The formation and constitution of a companyE Capital and the financing of companies1.Share capital2. Loan capital3. Capital maintenance and dividend lawF Management, administration and the regulationof companies1. Company directors2. Other company officers3. Company meetings and resolutions G Insolvency law1.Insolvency and administrationH Corporate fraudulent and criminal behaviour1. Fraudulent and criminal behaviourAPPROACH TO EXAMINING THE SYLLABUSThe syllabus is assessed by a two-hour paper-based examination, and is also offered as a computer-based examination.The examination consists of:Section A-25 x 2 mark objective test questions 50%-20 x 1 mark objective questions 20% Section B- 5 x 6 mark multi-task questions 30% 100%All questions are compulsory.NOTE ON CASE LAWCandidates should support their answers on the paper-based multi-task questions withanalysis referring to cases or examples. There is no need to detail the facts of the case. Remember, it is the point of law that the case establishes that is important, although knowing the facts of cases can be helpful as sometimes questions include scenarios based on well-known cases. Further it is not necessary to quote section numbers of Acts.Study GuideA ESSENTIAL ELEMENTS OF LEGAL SYSTEMS1. Business, political and legal systemsa)Explain the inter-relationship of economic and political and legal systems.[2]b)Explain the doctrine of the separation ofpowers and its impact on the legal system.[2] c)Explain the distinction between criminal andcivil law.[1]d)Outline the operation of the following legalsystems:[1]i) Common lawii) Civil lawiii) Sharia law.2. International trade, international legalregulation and conflict of lawsa)Explain the need for international legalregulation in the context of conflict of laws.[1] b)Explain the function of international treaties,conventions and model codes.[1]c)Explain the roles of international organisations,such as the UN, the ICC, the WTO, the OECD, UNIDROIT, UNCITRAL and courts in thepromotion and regulation of internationaltrade.[1]3. Alternative dispute resolution mechanismsa)Explain the operation, and evaluate the distinctmerits, of court-based adjudication andalternative dispute resolution mechanisms.[2] b)Explain the role of the international courts oftrade including the International Court ofArbitration .[1]c) Explain and apply the provisions of theUNCITRAL Model Law on InternationalCommercial Arbitration.[2]d) Describe the arbitral tribunal. [2]e) Explain arbitral awards. [2]B INTERNATIONAL BUSINESS TRANSACTIONS1. Introduction to the UN Convention onContracts for the International Sale of Goodsand ICC Incotermsa)Explain the sphere of application and generalprovisions of the Convention.[1]b)Explain and be able to apply the rules forcreating contractual relations under theConvention.[2]c)Explain the meaning and effect of the ICCIncoterms.[1]2. Obligations of the seller and buyer, andprovisions common to botha)Explain and be able to apply the rules relatingto the obligations of the seller under theConvention:[2]i) delivery of goods and handing overdocumentsii) conformity of the goods and third partyclaimsiii) remedies for breach of contract by theseller.b) Explain and be able to apply the rules relatingto the obligations of the buyer under theConvention:[2]i) payment of the priceii) taking deliveryiii) remedies for breach of contract by thebuyer.c) Explain and be able to apply the rules relatingto the provisions common to both the sellerand the buyer under the Convention:[2]i) anticipatory breach and instalmentcontractsii) damagesiii) interestiv) exemptionsv) effects of avoidancevi) preservation of the goods.d) Explain and be able to apply the rules relatingto the passing of risk under the Convention.[2]C TRANSPORTATION AND PAYMENT OFINTERNATIONAL BUSINESS TRANSACTIONS 1. Transportation documents and means ofpaymenta) Define and explain the operation of bills oflading.[1]b) Explain the operation of bank transfers.[1]c) Explain and be able to apply the rules ofUNCITRAL Model Law on International CreditTransfer.[2]d) Explain and be able to apply the rules of theUN Convention on International Bills OfExchange And International PromissoryNotes.[2]e) Explain the operation of letters of credit andletters of comfort.[12D FORMATION AND CONSTITUTION OFBUSINESS ORGANISATIONS1. Agency lawa)Define the role of the agent and give examplesof such relationships paying particular regardto partners and company directors.[2]b) Explain the formation of the agencyrelationship.[2]c) Define the authority of the agent.[2]d) Explain the potential liability of both principaland agent.[2]2. Partnershipsa)Demonstrate a knowledge of the legislationgoverning the partnership, both unlimited andlimited.[1]b)Discuss the formation of a partnership .[2]c)Explain the authority of partners in relation topartnership activity.[2]d)Analyse the liability of various partners forpartnership debts.[2]e)Explain the termination of a partnership, andpartners’ subsequent rights and liabilities.[2]3. Corporations and legal personalitya)Distinguish between sole traders, partnershipsand companies.[1]b)Explain the meaning and effect of limitedliability.[2]c)Analyse different types of companies,especially private and public companies.[1] d)Illustrate the effect of separate personality andthe veil of incorporation.[2]e)Recognise instances where separatepersonality will be ignored (lifting the veil ofincorporation).[2]4. The formation and constitution of a companya)Explain the role and duties of companypromoters, and the breach of those duties and remedies available to the company.[2]b)Explain the meaning of, and the rules relatingto, pre-incorporation contracts.[2]c)Describe the procedure for registeringcompanies, both public and private.[1]d)Describe the statutory books, records andreturns that companies must keep or make.[1] e) Analyse the effect of a company’sconstitutional documents.[2]f) Describe the contents of the model articles ofassociation.[1]g) Explain how the articles of association can bechanged.[2]h) Explain the control over the names thatcompanies may or may not use.[2]E CAPITAL AND THE FINANCING OFCOMPANIES1. Share capitala)Examine the different types of capital.[2]b)Illustrate the difference between variousclasses of shares, including treasury shares,the procedure for altering class rights.[2]c)Explain allotment of shares, and distinguishbetween rights issue and bonus issue ofshares.[2]d)Examine the effect of issuing shares at either adiscount, or at a premium.[2]2. Loan capitala)Define companies’ borrowing powers.[1]b)Explain the meaning of loan capital anddebenture.[2]c)Distinguish loan capital from share capital andexplain the different rights held by shareholders and debenture holders.[2]d)Explain the concept of a company charge anddistinguish between fixed and floatingcharges.[2]e)Describe the need, and the procedure for,registering company charges.[2]3. Capital maintenance and dividend lawa)Explain the doctrine of capital maintenanceand capital reduction.[2]b)Explain the rules governing the distribution ofdividends in both private and publiccompanies.[2]F MANAGEMENT, ADMINISTRATION ANDREGULATION OF COMPANIES1. Company directorsa)Explain the role of directors in the operation ofa company, and the different types of directors,such as executive/ non-executive directors orde jure and de facto directors .[2]b)Discuss the ways in which directors areappointed, can lose their office and thedisqualification of directors.[2]c)Distinguish between the powers of the board ofdirectors, the managing director/chief executive and individual directors to bind theircompany.[2]d)Explain the duties that directors owe to theircompanies.[2]2. Other company officersa)Discuss the appointment procedure relating to,and the duties and powers of, a companysecretary.[2]b)Discuss the appointment procedure relating to,and the duties and rights of, a companyauditor, and their subsequent removal orresignation.[2]3. Company meetings and resolutionsa)Distinguish between types of meetings:general meetings and annual generalmeetings.[1]b)Distinguish between types of resolutions:ordinary, special and written.[2]c)Explain the procedure for calling andconducting company meetings.[2]G INSOLVENCY LAW1 Insolvency and administrationa)Explain the meaning of, and procedureinvolved, in voluntary liquidation, includingmembers’ and creditors’ voluntaryliquidation.[2]b)Explain the meaning of, the grounds for andthe procedure involved, in compulsoryliquidation.[2]c)Explain the order in which company debts willbe paid off on liquidation .[2]d) Explain administration as an alternative toliquidation.[2]e) Explain the way in which an administrator maybe appointed, the effects of such appointment,and the powers and duties of anadministrator.[2]H CORPORATE FRAUDULENT AND CRIMINALBEHAVIOUR1 Fraudulent and criminal behavioura)Recognise the nature and legal control overinsider dealing .[2]b)Recognise the nature and legal control overmarket abuse.[2]c)Recognise the nature and legal control overmoney laundering.[2]d)Recognise the nature and legal control overbribery.[2]e)Discuss potential criminal activity in theoperation, management and liquidation ofcompanies.[2]f)Recognise the nature and legal control overfraudulent and wrongful trading.[2]11© ACCA 2014 All rights reserved.SUMMARY OF CHANGES TO F4 GLOACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such asemployers, students, regulatory and advisory bodies and learning providers.The main areas that have been deleted from the syllabus are shown in Table 1 below:Table 1 – Deletions to F4 GLOSection and subject area Syllabus contentG1d) Insolvency The rules in the 1997 UNCITRAL Model Law on Cross-Border InsolvencyG2b) Administration Comparison of administration and Chapter 11protectionH1a) Corporate governance The idea of corporate governanceH1b) Corporate governance The extra-legal codes of corporate governanceH1c) Corporate governance The legal regulation of corporate governance:12© ACCA 2014 All rights reserved.。

ACCAF4公司法与商法题库.doc

所选答案：
Special resolution
正确答案：
Special resolution
问题22
Which of the followi ng is the n ame given to compa nies that are created by directors of in solve nt companies in order to continue their business illegally?
问题1
Which of the following must be proved to win a case of fraudule nt trading un der the In solve ncy Act 1986?
所选答案：The fraud wasintended正确答案：
The fraud was intended
问题2
Which of the following parties has their interest paid last out of a liquidated company's assets?所选答案：
Members
正确答案：
Members
问题3
At which point before its payme nt does a divide nd become a debt of the compa ny?
21
止确答案：
21
问题25
Which of the following statements concerning wrongful trading is correct?
所选答案：
A case of wrongful trading is brought by a company's liquidator

ACCA-F4知识要点汇总(精简版)

ACCA-F4知识要点汇总(精简版)1. 公司法律结构及管理公司的法律结构包括公司章程、股东协议、公司登记簿、董事会、股东大会、公司秘书等。

管理层需要遵守法律法规，同时也应该关注公司的社会责任和企业道德。

2. 公司财务及税务公司的财务部门需要负责编制财务报表、管理公司资金、进行预算和决策分析等。

税务部门需要负责申报税务、缴纳税款以及规划税务策略。

3. 合同法律框架合同是商业交易的基础，具有法律约束力。

合同的成立需要满足合同要素、合同内容的充分和明确、合同手续正确等条件。

合同的违约应该依法承担相应的法律责任。

4. 卖方和买方的权利与义务在商品的交易中，卖方需要履行交货、履行义务、提供货物信息等职责；买方需要履行付款、接收货物、检验货物、通知卖方等职责。

同时，卖方和买方也有权利保护自己的利益。

5. 银行融资银行融资是常见的企业融资方式，包括贷款、信用证、保函等。

企业在申请银行融资时需提供充分的资料和合理的担保措施，并在合同履行期内按期还款。

6. 国际贸易国际贸易的主体包括进出口商、代理商、货代、保险公司等。

在国际贸易中，涉及到的问题有贸易商信用、运输保险、海关手续等。

企业需要制定适应国际贸易的商业策略。

7. 合并与收购合并与收购是企业快速扩张的一种方式。

在进行合并与收购时，需要考虑战略目标、财务风险、员工合法权益等问题，并进行充分的财务、法律尽职调查。

8. 会计和审计会计和审计是公司财务管理的重要组成部分。

会计部门需要负责制定会计政策、编制财务报表等。

审计部门需要进行内部审核、外部审核等工作，并对财务报表的真实性和准确性进行评估。

ACCA考试F4民法与刑法知识点

2013年ACCA考试F4民法与刑法知识点本文由高顿ACCA整理发布，转载请注明出处Civil law deals with disputes between private parties, or negligent acts that cause harm to others . For example, if individuals or companies disagree over the terms of an agreement, or who owns land or buildings, or whether a person was wrongfully dismissed from their employment, they may file a lawsuit asking the courts to decide who is right. As well, the failure to exercise the degree of caution that an ordinarily prudent person would take in any situation may result in a negligence claim. Depending on the circumstances, a person may be held responsible for any damages or injury that occurs as a result of their negligence. Family law cases involving divorce, parental responsibility for children, spousal support, child support and division of property between spouses or common law couples represent a large portion of the civil law cases presented to the courts. Challenges to decisions of administrative tribunals, allegations of medical malpractice and applications for distribution of the estates of deceased persons are other examples of civil cases. The party who brings the legal action is known as the plaintiff or applicant, while the party being sued is the defendant or respondent. The courts may dismiss a case, or if it is found to have merit, the courts may order the losing party to take corrective action, although the usual outcome is an order to pay damages - a monetary award designed to make up for the harm inflicted. The state plays no role in civil cases, unless the government launches a lawsuit or is the party being sued. Parties retain a lawyer - or may choose to represent themselves - to gather evidence and present the case in court.Differing standards of proof: More evidence is needed to find the accused at fault in criminal cases than to find the defendant at fault in civil ones. To convict someone of a crime, the prosecution must show there is proof beyond a reasonable doubt that the person committed the crime and, in most cases, that they intended to commit it. Judges and juries cannot convict someone they believe probably committed the crime or likely is guilty - they must be almost certain. This gives the accused the benefit of any reasonable doubt and makes it less likely an innocent person will be wrongfully convicted and imprisoned. Civil cases, in contrast, must be proven on a balance of probabilities - if it is more likely than not that the defendant caused harm or loss, a court can uphold a civil claim.Differing punishmentOne of the most fundamental distinctions between civil and criminal law is in the notion of punishment.In criminal law, a guilty defendant is punished by either (1) incarceration in a jail or prison, (2) fine paid to the government, or, in exceptional cases, (3) execution of the defendant: the death penalty. Crimes are divided into two broad classes: felonies have a maximum possible sentence of more than one year incarceration,misdemeanors have a maximum possible sentence of less than one year incarceration.In contrast, a defendant in civil litigation is never incarcerated and never executed. In general, a losing defendant in civil litigation only reimburses the plaintiff for losses caused by the defendant's behavior.So-called punitive damages are never awarded in a civil case under contract law. In a civil case under tort law, there is a possibility of punitive damages, if the defendant's conduct is egregious and had either (1) a malicious intent (i.e., desire to cause harm), (2) gross negligence (i.e., conscious indifference), or (3) a willful disregard for the rights of others. The use of punitive damages makes a public example of the defendant and supposedly deters future wrongful conduct by others. Punitive damages are particularly important in torts involving dignitary harms (e.g., invasion of privacy) and civil rights, where the actual monetary injury to plaintiff(s) may be small.One can purchase insurance that will pay damages and attorney's fees for tort claims. Such insurance coverage is a standard part of homeowner's insurance policies, automobile insurance, and insurance for businesses. In contrast, it is not possible for a defendant to purchase insurance to pay for his/her criminal acts.While a court can order a defendant to pay damages, the plaintiff may receive nothing if the defendant has no assets and no insurance, or if the defendant is skillful in concealing assets. In this way, large awards for plaintiffs in tort cases are often an illusion.Effect of punishmentThe notion that the threat of punishment will deter criminal conduct is based on the principle that human beings are rational. In practice, criminals are either impulsive (i.e., not rational) or believe that they will not be caught by the police. Therefore, the threat of punishment does not deter criminal conduct, as one is reminded every day by reading reports of journalists.Legal theory considers the possibility of loss of freedom (i.e., incarceration) as much more serious than merely paying damages to an injured plaintiff. As a result of this high value placed on personal freedom, legal dogma is that criminal litigation is more serious than civil litigation, therefore criminal defendants have more rights and protections than civil defendants, as explained later in this essay. The economic reality is that most people would prefer to spend, for example, one year in prison, than pay a million dollars from their personal assets.Prepared by Golden ACCA R&D CenterDecember, 2012 更多ACCA资讯请关注高顿ACCA官网：X。

F4大纲走向解析

F4大纲走向解析本文由高顿ACCA整理发布，转载请注明出处ACCA考试科目介绍：F4《公司法和商法》被分为八个部分。

大纲以介绍总体的英国法律体系开始整个课程，例如法院系统、法律的来源包括人权法案。

然后介绍了债权法包括合同法和侵权法。

大纲涉及与财务相关的一些法律范围领域，这些法律领域包括：劳动合同法和公司法。

这些法律包括公司的形成和设立，公司的融资和资本的种类，和经营上的管理，公司的管理和规范，和公司在法律方面将会面临的危机。

最后一部分又和我们以前学的知识点有联系。

包括公司治理、道德和与民法相关的道德行为。

近几年考试通过率趋势图：知识结构：科目关联性:F4课程作为整个ACCA课程中唯一的一门法律科目，在整个ACCA课程体系中相对来着比较独立，但是它还是和后续的课程有一定的关联的，它帮助学员建立F7 （财务报告）、F8 （审计和鉴证）和P2 （公司报告）的学习基础。

考试形式：F4的考试形式在14年有了很大的变革，考试题型由原来的3小时10道简单题改为2小时45个单选5个多任务题，每个多任务题6分，25道2分的客观题，20道1分的客观题。

新旧ACCA考纲的主要变化：新考纲的主要变化体现在有几个之前的大的考点被移出了新考纲：1. 人权法案（Human Rights Act 1998）不在作为单独的考点，但法律的制定必须在尊重人权的基础上这一原则没有改变。

2. 公司治理（Corporate Governance）被移出了F4的考纲。

3. 侵权法（Law of torts）中与商业不大相关的部分如侵犯（trespass），滋扰（nuisance）等不再作为考点出现。

更多ACCA资讯请关注高顿ACCA官网：。

acca中英文对照表

acca中英文对照表ACCA（Association of Chartered Certified Accountants，特许公认会计师公会）是国际上具有影响力的财会职业会员组织。

以下是ACCA中英文对照表：1. 铂金级（Platinum Level）2. 金牌级（Gold Level）3. 银牌级（Silver Level）4. 考试（Exam）5. 论文（Paper）6. 知识模块（Knowledge Module）7. 技能模块（Skills Module）8. 战略商业领导力模块（Strategic Business Leadership Module）9. 应用知识（Applied Knowledge）10. 应用技能（Applied Skills）11. 核心领域（Core Area）12. 选修领域（Elective Area）13. 战略财务管理（Strategic Financial Management）14. 业绩管理（Performance Management）15. 财务报告（Financial Reporting）16. 企业与法律环境（Business and the Legal Environment）17. 审计与鉴证业务（Audit and Assurance）18. 税收管理（Taxation）19. 企业社会责任（Corporate Social Responsibility）20. 财务策划与咨询（Financial Planning and Consultancy）21. 企业金融（Corporate Finance）22. 风险管理与内部控制（Risk Management and Internal Control）23. 营销与沟通（Marketing and Communication）24. 人力资源管理（Human Resource Management）25. 业务分析与决策（Business Analysis and Decision Making）。

acca考试科目

acca考试科目acca考试科目主要分为两个阶段，共包含四个模块。

其中基础课程的科目主要包括商业与技术、管理会计、财务会计、公司法与商法等等；专业课程的科目主要包括战略商业报告、战略商业领袖、高级财务管理等等。

acca一共有15门课程，只需要通过13门即可获得证书。

acca考试科目主要分为两个阶段，共包含四个模块。

第一部分就是基础阶段：该阶段主要分成两个部分：科学知识课程和技能课程。

科学知识课程主要牵涉财务会计和管理财务会计的核心科学知识，并为下一技能阶段的详尽自学构建平台。

具体内容科目设置如下：商业与技术business and technology，简称为bt。

管理财务会计management accounting，缩写为ma。

财务会计financial accounting，简称为fa。

公司法与商法corporate and business law，缩写为lw。

业绩管理 performance management，简称为pm。

税务taxation，缩写为tx。

财务报告financial reporting，简称为fr。

审计工作与证书业务audit and assurance，缩写为aa。

财务管理financial management，简称为fm。

第二部分就是专业课程：该阶段主要分成核心课程和报读(afm，apm，atx，aaa四挑选二)课程。

此阶段的课程等同于硕士课程的难度，这是课程第一部分的扩展和发展。

此阶段的课程引进了作为高级会计师所需的更高级的职业技能和知识技能。

报读课程为专门从事高级管理咨询或顾问职业的学员，设计了化解更高级和更繁杂的问题的技能。

具体内容科目设置如下：战略商业报告strategic business report，简称为sbr。

战略商业领袖strategy business leader，缩写为sbl。

高级财务管理advanced financial management，简称为afm。

ACCA考试导航

ＡＣＣＡ考试导航作者：来源：《财会通讯》2009年第10期编者按：财务会计领域一直在经历着日新月异的发展，特别是在中国，随着经济开放程度的日益提高，会计准则的国际化进程也在不断加速。

选择ACCA，也就选择了一个通过终身学习从而得到不断提升的职业发展历程，ACCA之所以具有这样的知名度和美誉度，更是因为其所推崇和恪守的职业道德准则，包括客观求实的职业态度和忠诚勤奋的敬业精神。

完成ACCA 考试。

最大的收获，也许并不仅是这张珍贵的具有高含金量的证书，而是在达成目标的过程中自己的意志力、学习力、判断力等综合素质方面得到的训练和提高。

本文拟就ACCA考试相关经验予以归纳总结，以期对考试人员予以启示。

ACCA(特许公认会计师公会)是全球最具规模的国际专业会计师组织。

作为最早进入中国的国际专业会计师组织，ACCA的国际地位举足轻重，联合国于确定其环球课程时，亦是以ACCA的课程作为蓝本。

从2007年12月起，ACCA实施新的考试大纲，新大纲共有十六门课程(学员需通过十四门)，分为两个阶段。

主要包括会计、高级会计、审计、公司法、税法、财务管理、高级财务管理、管理会计、管理学和管理信息系统等方面内容。

课程循序渐进，每次最多允许考四门，每年6月、12月考试两次。

大学本科以上的学员可以免考其中2门。

一、ACCA学习资料(一)使用资料原则从通过考试的角度来看，使用任何资料时都要有一个原则，或者叫优先级，就是考官的资料优于所有非考官的资料，因为是考官来考，不是BPP，不是FTC，也不是具体哪位老师。

要始终坚持这个原则，就同准备高考时重视十年高考真题的道理一样。

如果时间不够，信任一位有经验的讲师，也是一个不错的选择，这样不仅节省了自己研究的时间，但同时也承担了些风险。

(二)Examiner‟s Approach／Guidance这是考官对这门Paper知识结构、考试方式和注意事项的介绍，有时间的话考生一定要看看，字里行间就有考官对考试的偏好。

acca阶段划分

acca阶段划分
ACCA 考试分为四个阶段，每个阶段都需要通过相应的考试才能进入下一阶段：
1. 知识课程（F1-F3）：这是 ACCA 考试的第一阶段，主要涉及基础的财务和管理知识，包括财务会计、管理会计、商业法等。

这一阶段的考试主要测试学生对基本概念和原理的理解。

2. 技能课程（F4-F9）：这是 ACCA 考试的第二阶段，主要涉及更深入的财务和管理技能，包括财务报告、审计、税务、财务管理等。

这一阶段的考试主要测试学生在实际工作中应用知识的能力。

3. 核心课程（P1-P3）：这是 ACCA 考试的第三阶段，主要涉及战略管理和领导能力，包括公司治理、风险管理、战略财务管理等。

这一阶段的考试主要测试学生在复杂的商业环境中做出决策和管理的能力。

4. 选修课程（P4-P7）：这是 ACCA 考试的最后一个阶段，学生可以选择自己感兴趣的领域进行深入学习，包括高级财务管理、高级审计与认证业务、高级税务等。

通过完成这四个阶段的考试，学生可以获得 ACCA 资格证书，并成为全球认可的专业会计师。

每个阶段的考试都需要学生具备相应的知识和技能，并且需要进行系统的学习和准备。

ACCA证书考试的四类免考说明

ACCA专业资格考试免试政策，主要分为四大类，具体如下：一、ACCA对中国教育部认可的全日制大学在读生(会计或金融专业)设置的免试政策：1.会计学或金融学(完成第一学年课程)：可以注册为ACCA正式学员，无免试2.会计学或金融学(完成第二学年课程)：免试3门课程(F1-F3)3.会计学或金融学(完成第三学年课程)：免试5门课程(F1-F5)4.其他专业(在校生完成大一后)：可以注册但无免试二、ACCA对中国教育部认可高校毕业生设置的免试政策：1.会计学(获得学士学位)：免试5门课程(F1-F5)2.会计学(辅修专业)：免试3门课程(F1-F3)3.金融专业：免试5门课程(F1-F5)4.法律专业：免试1门课程(F4)5.商务及管理专业：免试1门课程(F1)6.MPAcc专业(获得MP Acc学位或完成MPA cc大纲规定的所有课程、只有论文待完成)：原则上免试九门课程(F1–F9)，其中F6(税务)的免试条件：CICPA全科通过或MP Acc课程中选修了“中国税制”课程。

7.MBA学位(获得MBA学位)：免试3门课程(F1-F3)8.非相关专业：无免试三、注册会计师考生：1.2009年CICPA“6+1”新制度实行之前获得CICPA全科通过的人员：免试5门课程(F1-F4和F6)2.2009年CICPA“6+1”新制度实行之后获得CICPA全科通过的人员：免试9们课程(F1-F9)3.如果在学习ACCA基础阶段科目的过程中获得了CICPA全科合格证(须2009年“6+1”制度实行后的新版证书)，可以自行决定是否申请追加免试。

四、其他1.CMA(美国注册管理会计师)全科通过并取得证书：免试F1-F3CPA(美国注册会计师)全科通过：免试F1-F6、F8、F9(共免8门)ACCA免考政策相关注意事项：1、申请牛津布鲁克斯大学的学士学位，需要出具相关英文水平证明，如CET-6，TOEFL500分，IELTS6.5分;如果没有英语证明，则不能申请1.3的免试。

acca英语词汇书

acca英语词汇书
以下是一些推荐的ACCA英语词汇书：
1. "ACCA F4 Corporate and Business Law (English): Passcards"
by BPP Learning Media
2. "ACCA F5 Performance Management: Passcards" by BPP Learning Media
3. "ACCA F6 Taxation (UK): Passcards" by BPP Learning Media
4. "ACCA F7 Financial Reporting: Passcards" by BPP Learning Media
5. "ACCA F8 Audit and Assurance: Passcards" by BPP Learning Media
6. "ACCA F9 Financial Management: Passcards" by BPP Learning Media
这些书籍由BPP Learning Media出版，专为ACCA考试编写，旨在帮助考生掌握ACCA的必备英语词汇。

每本书都包含了
大量的ACCA相关词汇和术语，并提供了示例和练习，以帮
助考生巩固所学内容。

无论您是想提升ACCA考试的英语能力，还是想扩展ACCA课程中的词汇知识，这些书籍都是不
错的选择。

请注意，这只是一些建议，您还可以在其他书店或在线市场上寻找其他ACCA英语词汇书的选择。

acca的科目名称

ACCA（Association of Chartered Certified Accountants，特许公认会计师公会）的科目分为基础阶段和专业阶段。

基础阶段主要包括知识课程和技能课程，而专业阶段则包括核心课程和选修课程。

具体科目名称如下：基础阶段：1. 知识课程：- F1：商业与科技（Business and Technology）- F2：管理会计（Management Accounting）- F3：财务会计（Financial Accounting）2. 技能课程：- F4：公司法与商法（Company Law and Business Law）- F5：业绩管理（Performance Management）- F6：税务（Taxation）- F7：财务报告（Financial Reporting）- F8：审计与认证业务（Audit and Assurance）- F9：财务管理（Financial Management）专业阶段：1. 核心课程：- SBL：战略商业领导（Strategic Business Leader）- SBR：战略商业报告（Strategic Business Reporting）2. 选修课程（四选二）：- P4：高级财务管理（Advanced Financial Management）- P5：高级业绩管理（Advanced Performance Management）- P6：高级税务（Advanced Taxation）- P7：高级审计与认证业务（Advanced Audit and Assurance）此外，还有FIA（Foundations in Accountancy）路线，对应的科目有：1. FAB：会计师与企业（Accountant in Business）2. FMA：管理会计（Management Accounting）3. FFA：财务会计（Financial Accounting）学员在完成所有科目考试并通过后，可以获得ACCA会员资格，象征着具备国际认可的专业会计技能和知识。

Unit2SourcesofLaw

Sources of English Law
• 3. cf. statutory law vs common law – statutory law: 成文法[指以抽象条文方式规范具体案件的法律内容] – common law: 判例法=case law[指由法院判决内容累积而成的法律规范] – "Case law" describes the entire body of judge m ade law and today includes common law and precedents. “判例法”指所有的法官定法普通法，也包括衡平法先例。
• 2. cf. equity vs common law – equity 衡平法[衡平法是指英国在14世纪后对普通法的修正和补充而出现的一种判例法 -- fair system of laws or system of British law which developed in parallel with the common law to make the common law fairer] – common law:普通法[专指英国在11世纪后由法官通过判决形式逐渐形成的适用于全英格兰的一种判例法。 – 在习惯法系统下，案件要进入诉讼程序须符合 “严格的诉讼形式”，衡平法则无需遵守。
8
Text I Sources of English Law
首先，第一个来源就是欧盟法。英国在历经波折后于1973年加入欧洲共同体，这样它就渐渐地把制定在本国国内生效的法律的权利让渡于欧共体的各个机构。如今英国接受欧盟法律的管辖，但这不是一系列英国议会通过的加入条约的直接结果，而是英国日益服从于由欧盟的各个机构制定的辅助立法。

accaf阶段考试顺序

ACCA（特许公认会计师）考试的阶段包括三个主要的考试级别：基础阶段、应用阶段和专业阶段。

以下是一般情况下ACCA 考试阶段的顺序：1. 基础阶段（Fundamentals Level）：- AB（F1）- Accountant in Business- MA（F2）- Management Accounting- FA（F3）- Financial Accounting- LW（F4）- Corporate and Business Law- PM（F5）- Performance Management- TX（F6）- Taxation- FR（F7）- Financial Reporting- AA（F8）- Audit and Assurance- FM（F9）- Financial Management2. 应用阶段（Applied Knowledge and Applied Skills）：在完成基础阶段的所有九门考试后，您将获得ACCA 的知识模块证书（Knowledge Module Certificate）和技能模块证书（Skills Module Certificate）。

接下来，您可以选择应用阶段的考试顺序，选择适合自己的顺序考试。

- SBL（P1）- Strategic Business Leader- SBR（P2）- Strategic Business Reporting- APM（P3）- Advanced Performance Management- ATX（P6）- Advanced Taxation- AAA（P7）- Advanced Audit and Assurance3. 专业阶段（Strategic Professional）：在完成应用阶段的所有考试后，您将获得ACCA 的技能模块证书（Skills Module Certificate）。

接下来是专业阶段的考试，其中包含两门必修考试和两门选修考试：- SBR（P2）- Strategic Business Reporting（如果在应用阶段未选择考试）- SBL（P4）- Strategic Business Leader（如果在应用阶段未选择考试）- Options Modules（从以下选项中选择两门考试）：- AFM（P4）- Advanced Financial Management- APM（P5）- Advanced Performance Management- ATX（P6）- Advanced Taxation- AAA（P7）- Advanced Audit and Assurance请注意，考试的顺序并非固定的，您可以根据自己的需求和兴趣选择适合自己的考试顺序。

7分钟理解ACCA考试科目LW(F4)法律的三种分类方式和五大必会特征

7分钟理解ACCA考试科目LW(F4)法律的三种分类方式和五大必会特征7分钟理解ACCA考试科目LW(F4)法律的三种分类方式和五大必会特征 2019年01月30日有很多同学反应区分不清法律的类型，以及各类法律的特点。

这类考题其实考到的次数较多，且也比较掌握拿分，现在我们就来对这类问题做一下解答。

还不知道自己是不适合学习ACCA，戳：学前评估三种分类方式判例法(case law)指可作为先例据以决案的法院判决，是法官造法，也就是我们说的司法者造法，这点通常与成文法 (statute law) 相对，成文法是由议会制定法律。

判例法和成文法都是英国法系法律的两个重要渊源 (source of law) ,也是重要的法律类型之一(types of law)。

此时这种分类是按照法律制定的主体来区分的。

根据判例法制度，某一判决中的法律规则不仅适用于该案，而且往往作为一种先例(precedent)而适用于以后该法院或下级法院所管辖的案件。

只要案件的基本事实相同或相似，就必须以判例所定规则处理。

这就是所谓“遵循先例” (stare decisis) 原则。

此外，我们又可以通过法律规范的主体是否平等，将法律分为私法 (private law) 和公法(public law)。

私法 (private law) 主要是指调整普通公民，组织之间关系的法律，在社会层面上双方当事人的法律地位平等，私法关键在于调整公民个人的权利义务关系(right and obligation)。

公法(public law)主要是指调整国家与普通公民、组织之间关系的法律，从定义中可以看出双方当事人中必须至少有一方是公权力机关。

在我们生活中的tax law，constituition law都是属于公法范畴的。

最后我们还可以依据法律规范的内容不同，将法律分为刑法(criminal law)和民法(civil law)。

民法属于私法的范畴，重点在于双方当事人之间权利与义务的分配，刑法属于公法的范畴，重点在于确定什么样的行为是犯罪行为，和对于犯罪行为给与怎么样的处罚(punishment)，所以可以归纳为三个字罪与罚。

ACCA F4知识要点汇总(精简版)

Part A Essential elements of the legal system（10 分）
1. Law and the legal system（5 分）
2. Sources of law（5 分）
Part B The law of obligations （30 分） 3. Formation of a contract（7 分） 4. Content of a contract （7 分）
European Court of Human Rights (ECtHR) 欧洲人权法院
The Privy Council 枢密院
d) In the Factortamecase（欧洲移民法和商船法）：欧洲法 EU law>欧盟成员国国内法律。所以，最高法院的有效性受到 EU law 判决的约束。
Magistrates 治安官法院、Crown court
offences
偷盗、吸毒、对他人实施暴力皇冠法院都可以审理
上述两种皆可能
刑事诉讼操作：
Magistrates 治安官法院
a) Summary offences without a jury 轻微罪行（没有陪审团） b) Commit defendants charged with an indictable offence to the Crown
平衡可能性，谁的证据更占优排除合理怀疑，疑罪从无
Decision 判决结果
Remedies 法律救济 Distinct courts of instance court 初审法院
Judge 法官：Liable/Not liable 有责任/无责任 Damages(损害赔偿金) Magistrates 治安官法院、County court 郡法院

英国律师考试条件

英国律师考试条件英国律师考试条件包括以下几个方面：1. 学历要求：英国律师考试通常要求申请者拥有法律学士学位（LLB）或者相关学科的学士学位，这是申请参加律师职业资格考试的最基本要求。

2. 律师事务所学徒制度：在通过LLB学位后，申请者还需要参加律师事务所的学徒制度，进行实际的法律实践培训。

这通常包括在律师事务所工作一段时间，并接受指导律师的指导和培训。

3. 专业课程：完成学徒制度后，申请者需要进一步参加专业课程，如职业法律教育（Legal Practice Course，LPC）或者巴里斯练习课程（Barrister's Training Course，BTC），以学习更深入的法律知识和技能。

4. 法学实习：申请者在完成专业课程后，需要进行为期一年的法学实习，也称为实习律师年度（Training Contract），在一家律师事务所工作并接受指导律师的指导和培训。

5. 律师资格考试：完成法学实习后，申请者可以申请参加律师资格考试。

律师资格考试通常分为两个部分：职业资格检核考试（Professional Skills Course，PSC）和资格确认测试（Qualification Transfer Test，QTT）。

通过这两个考试后，申请者可以申请获取英国律师资格。

除了以上基本条件外，申请者还需要具备一些其他要求和能力，包括：1. 英语能力：申请者需要具备良好的英语沟通能力和写作能力，通常需要提供英语水平证明，如英语语言测试成绩。

2. 专业道德：申请者需要遵守律师职业道德和行为准则，具备良好的职业操守和道德标准。

3. 研究和分析能力：作为一名律师，申请者需要具备独立的研究能力和分析能力，能够有效地解决法律问题。

4. 人际交往能力：作为一名律师，申请者需要具备良好的人际交往和沟通能力，能够与客户、法院和其他律师有效地交流和合作。

总之，成为一名英国律师需要通过一系列的学习、培训和考试。

这些考试条件旨在确保申请者具备执业律师所需的法律知识、技能和职业道德标准。

ACCA英国注册会计师(F4)Chapter 3题库大全

ACCA英国注册会计师（F4）Chapter 3题库大全姓名:_____________ 年级:____________ 学号:______________1、 Advertising an auction is an offer to sellATrueBFalse答案解析：False. Advertisements for auctions are not offers to sell.2、As a general rule, silence cannot constitute acceptance.ATrueBFalse答案解析：True. Generally, silence cannot constitute acceptance.3、Which of the following contracts must be in the form of a deed?AA conveyance (a transfer of a legal estate in land)BA transfer of sharesCA consumer credit contract答案解析：A conveyance must be in the form of a deed. A transfer of shares and a consumer credit contractmust be in writing.4、 In relation to contract law, which of the following describes an offer?AA statement of possible termsBDisplaying goods for sale in a supermarketCA verbal promise to be bound on specific terms答案解析：An offer is defined as a promise to be bound on specific terms and can be made in any form such as in writing or verbally. A statement of possible terms is a supply of information. Displaying goods for sale is an invitation to treat.5、In a sale by auction that is stated to be ‘without reserve’, at which point is an offer made?AWhen the auctioneer presents the goods being soldBWhen a bid is madeCWhen the auctioneer’s hammer falls答案解析：In a sale by auction that is stated to be ‘without reserve’, the auctione er presenting the goods for sale is the offer and a bid represents acceptance.6、In relation to contract law, how long will an offer remain open if no time period is set for its expiry?A1 dayB1 monthCFor a reasonable time答案解析：If no time period is set for its expiry, an offer will remain open for a reasonable time. What is reasonable will depend on the circumstances.7、 Which of the following will terminate an offer?APosting a letter of revocationBA request for informationCDeath of the offeree答案解析：The death of the offeree will terminate an offer. Posting a letter of revocation is not sufficient toterminate an offer, it must be received before acceptance is made in order to be effective. A requestfor information will also not terminate an offer.8、 Which of the following is NOT a valid method of acceptance?AThe offeree’s express wordsBThe offeree’s conductCSilence of the offeree答案解析：Acceptance may be made by express words or conduct of the offeree. Silence is not valid acceptance.9、Which of the following statements regarding the postal rule is correct?AAcceptance is effective once the letter of acceptance is writtenBAcceptance is effective once the letter of acceptance is postedCAcceptance is effective once the letter of acceptance is delivered答案解析：The postal rule states that acceptance is effective once the letter of acceptance is posted.10、 Which of the following is an example of a standard form contract?AA verbal agreement between two private individualsBA contract for the sale of a house between two private individualsCA contract for the supply of electricity between a utility company and a private individualDA contract of employment between a private individual and a small local shop答案解析：A standard form contract is a document set out by large organisations that states the terms that its customers will do business with it. There is no negotiation, either the customer accepts the terms or goes elsewhere. The contracts in the other options include scope for negotiation.11、12、Which of the following statements concerning the law and contracts is correct?AThe law seeks to ensure equal bargaining power between partiesBThe law will only interfere in contracts where one party abuses a stronger bargaining positionCThe law does not interfere in the formation of contractsDThe law seeks to maintain the bargaining power of parties in a contract答案解析：The law may interfere in the formation of contracts, but only to ensure that stronger parties do notabuse their position. The law does not seek to maintain or amend bargaining power.13、Which TWO of the following are examples of valid offers?(1) A person verbally stating to another person that they would like to sell their computer to them for £500 today(2) A newspaper advert that states a shop is selling shoes for £20(3) A person handing their shopping to a supermarket checkout operator(4) A business that circulates its price list to customersA1 and 2B1 and 3C2 and 3D2 and 4答案解析：An offer is a definite promise to be bound on specific terms and can be made in a number of forms. Therefore a verbal statement to sell something to another person is an offer. Newspaper adverts and price lists are examples of invitations to treat. At a supermarket checkout, the person handing their goods to the checkout operator is making an offer to buy the goods.14、Which of the following is an example of a valid offer?AA display of goods for saleBAn Internet shop that advertises products for saleCA newspaper advert that includes a specific statement, made to the world at large, offering areward for the return of a particular itemDAn invitation for potential suppliers to tender for the provision of services答案解析：Although newspaper adverts are usually considered invitations to treat, they will be regarded asoffers if they are made to the world at large and are sufficiently specific. The other options areexamples of invitations to treat.15、 Which of the following statements regarding counter-offers is correct?ACounter-offers may be accepted by the original offerorBCounter-offers do not terminate the original offerCA statement that enquires whether alternative terms would be acceptable is a counter-offer DA counter-offer is made by the original offeror to the original offeree答案解析：Counter-offers have the effect of terminating the original offer, but may be accepted by the original offeror. A statement that enquires whether alternative terms would be acceptable is a request for information, not a counter-offer. Counter-offers are made by the original offeree to the original offeror.16、In which of the following situations will an offer be terminated?AWhen a letter of revocation is posted。