ACCAF4知识点详解：公司法与商法

ACCA学习方法-F4公司法与商法本文由高顿ACCA整理发布，转载请注明出处在F阶段的学习中，F4和F8是两个相对来说，写作占据绝大部分分数的课程，所以在学习的过程中，逻辑性的培养和语言用词的准确程度就比较重要，即使F4已经加入到了CEB （机考）的行列中，但是仍然有道主观题来考察考生。

在开始学习之前，学员们务必要对F4这门课程先有一个整体的认识，那就是将要学习到的内容框架是怎样的，网校为学员总结了以下知识点之间的关系，供学员们进行参考：首先会先学到Essential elements of the legal system这部分知识，学员们可以把这部分放在知识体系的最上面，骨架的最顶端，因为后面的知识点都是由这个知识点引申出来的；接下来就要学习三个处在并列位置的知识点，依次是The law of obligation, Employment law和The formation and constitution of business organizations。

从宏观的角度看，这三章的内容起到了承上启下的作用，但是学员们要注意，在The formation and constitution of business organizations还包括了三个较为重要的知识点，希望学员们格外关注，那就是Capital and financing of management, Management, administration and regulation of companies和Legal implications relating to companies in difficulty or in crisis；最后The law of obligation, Employment law和The formation and constitution of business organizations这三点都会指向Governance and ethical issues relating to business 这个大的知识点，当然也可以把Governance and ethical issues relating to business这个知识点看作是一个总结，把F4整个知识体系画上了一个句号。

ACCA F4《公司法与商法》知识点讲解（4）1 Human Rights ACT 19981.1 The Human Rights Act imposes a duty in "public authorities" to comply with the European Convention on Human Rights, and allows us to take action in the UK courts for violations of Convention rights.1.2 Prior to the Act conventions rights could only be enforced in the European Court of Human Rights in Strasbourg which could be time consuming, expensive and daunting.1.3 Now that the convention is part of UK law (HRA98) those rights can now be enforced in UK courts.2 The rights (articles)2.1 The main rights are:2.1.1 the right to life (A.2)2.1.2 prohibition of torture (A.3)2.1.3 no slavery or forced labour (A.4)2.1.4 right to liberty and security (A.5)2.1.5 right to a fair trial (A.6)2.1.6 no punishment without law (A.7) (generally therefore criminal offences should not be retrospective)2.1.7 right to respect for privacy, family life (A.8)2.1.8 freedom of thought, conscience and religion (A.9)2.1.9 freedom of expression, assembly and association (A.10/A.11)right to marry (A.12)no discrimination in rights (A.14)right to free elections.(Note that the Articles are set out in full in your Study Text).3 Impact on interpretation of statutes3.1 As a 'public authority' the courts are required to construe legislation so that – as far as possible – it is compatible with the rights contained within the convention and apply existing common law in a manner that is compatible with convention rights. S2 of the Act requires future courts to take account of previous decisions of the ECHR.If reconciliation with an Act of Parliament is not possible the existing legislation prevails although that may trigger a fast track procedure in the Act requiring Parliament to change existing laws. In such circumstances the court issues a declaration of incompatibility, it is then for the legislature to remedy the situation through new legislation. If the fast track procedure is used this gives ministers the power to alter incompatible parts of any primary legislation by way of statutory instrument.If a court cannot reconcile 'delegated' legislation with the convention it can decide that the legislation does not apply.It may no longer be appropriate for the courts to follow some precedents on the interpretation of statutes which pre date the Act. These may now be reviewed in light of the Act.4 Impact on new legislation4.1 Before the Second Reading of the Bill the Minister responsible must make a statement either that the legislation is compatible with Convention rights, or such a statement cannot be made but the government still wants to proceed. Not all of the Articles can be derogated from. Articles 2,3,4,7 and 14 are absolute rights and cannot be interfered with. In exercising the right of derogation however the member state must be both convinced of the need for derogation and that the response is proportionate to any perceived problem.5 Impact on public authorities5.1 Public authorities are Courts and tribunals and any other person whose functions are of a public nature eg Registrar of Companies and government departments such as the DTI.5.2 It is unlawful for public authorities to act in a way which is incompatible with a convention right. A person who considers he has beena victim of an unlawful act by that authority may bring proceedings within12 months of the act occurring.5.3 The court has power to do as it thinks fit.6 European Court of Human Rights (ECHR)6.1 The final source of appeal (after the House of Lords) on human rights issues is the European Court of Human Rights. There is no appeal from the European Court of Human Rights to the European Court of Justice. Decisions of the ECHR must be taken into account when deciding interpretation.NB. Note that new cases on the HRA98 are being decided all the time. The examiner plans to write an article to consider these cases. Keep checking your student accountant for developments.7 Examinability of HRA 98This is an area that the examiner has expressed to be important so be aware of developments that may be referred to in the press.Make sure that you have an appreciation of how HRA 98 may impact on other syllabus areas. For example:。

ACCA《F4公司法与商法》精选讲义第一章(1)本文由高顿ACCA整理发布，转载请注明出处Session 1 The Nature, Source and Purpose of Management AccountingMain contents:1. Data and information2. The managerial processes of planning, decision making and control3. Responsibility accounting4. Management accounting and financing accounting5. Presentation of management information1.1 Data and Information· Data consists of raw materials, which include numbers, letters, symbols, facts, events and transactions, that have been recorded but not yet processed into a form suitable for use.· Information is data which has been processed in such a way that it is meaningful to the person to the person who receives it. （for decision making purpose）The attributes of good information can be identified by the “ACCURATE” as shown below:· Accurate: accurate enough for the purpose· Complete: all the necessary information· Cost- effective: benefit > costs· Understandable: clear and easy to understand· Relevant: relevant to purpose· Accessible: the best way to communicate with the related person· Timely: be available at the right time· Easy to use: by management1.2 The Managerial Process of Planning , Decision Making and ControlInformation for management is likely to be used for planning, control and decision making objectives:An objective is the aim or goal of an organization. A strategy is a possible course of action that might enable an organization or an individual to achieve its objective.Planning:· Planning involved the following two factors:Establishing the objectivesSelecting appropriate strategy to achieve those objectives· The link between structure and strategy （understanding）1）。

ACCA F4《公司法与商法》知识点讲解（4）1 Human Rights ACT 1998The Human Rights Act imposes a duty in "public authorities" to comply with the European Convention on Human Rights, and allows us to take action in the UK courts for violations of Convention rights.Prior to the Act conventions rights could only be enforced in the European Court of Human Rights in Strasbourg which could be time consuming, expensive and daunting.Now that the convention is part of UK law (HRA98) those rights can now be enforced in UK courts.2 The rights (articles)The main rights are:the right to lifeprohibition of tortureno slavery or forced labourright to liberty and securityright to a fair trialno punishment without law (generally therefore criminal offences should not be retrospective)right to respect for privacy, family lifefreedom of thought, conscience and religionfreedom of expression, assembly and associationright to marryno discrimination in rightsright to free elections.(Note that the Articles are set out in full in your Study Text).3 Impact on interpretation of statutesAs a 'public authority' the courts are required to construe legislation so that – as far as possible – it is compatible with the rights contained within the convention and apply existing common law in a manner that is compatible with convention rights. S2 of the Act requires future courts to take account of previous decisions of the ECHR.If reconciliation with an Act of Parliament is not possible the existing legislation prevails although that may trigger a fast track procedure in the Act requiring Parliament to change existing laws. In such circumstances the court issues a declaration of incompatibility, it is then for the legislature to remedy the situation through new legislation. If the fast track procedure is used this gives ministers the power to alter incompatible parts of any primary legislation by way of statutory instrument.If a court cannot reconcile 'delegated' legislation with the convention it can decide that the legislation does not apply.It may no longer be appropriate for the courts to follow some precedents on the interpretation of statutes which pre date the Act. These may now be reviewed in light of the Act.4 Impact on new legislationBefore the Second Reading of the Bill the Minister responsible must make a statement either that the legislation is compatible with Convention rights, or such a statement cannot be made but the government still wants to proceed. Not all of the Articles can be derogated from. Articles 2,3,4,7 and 14 are absolute rights and cannot be interfered with. In exercising the right of derogation however the member state must be both convinced of the need for derogation and that the response is proportionate to any perceived problem.5 Impact on public authoritiesPublic authorities are Courts and tribunals and any other person whose functions are of a public nature eg Registrar of Companies and government departments such as the DTI.It is unlawful for public authorities to act in a way which is incompatible with a convention right. A person who considers he has beena victim of an unlawful act by that authority may bring proceedings within12 months of the act occurring.The court has power to do as it thinks fit.6 European Court of Human Rights (ECHR)The final source of appeal (after the House of Lords) on human rights issues is the European Court of Human Rights. There is no appeal from the European Court of Human Rights to the European Court of Justice. Decisions of the ECHR must be taken into account when deciding interpretation.NB. Note that new cases on the HRA98 are being decided all the time. The examiner plans to write an article to consider these cases. Keep checking your student accountant for developments.7 Examinability of HRA 98This is an area that the examiner has expressed to be important so be aware of developments that may be referred to in the press.Make sure that you have an appreciation of how HRA 98 may impact on other syllabus areas. For example:。

ACCA F4《公司法与商法》知识点讲解（2）1 Sources of law(a) Common law(b) Equity(c) Statute (legislation) including delegated legislation(d) European Union Law2 Common law and equity2.1 This is a system of law based upon decided cases. Legal rules (initially created by judges when hearing cases) are followed by judges in subsequent like cases.It developed after the Norman Conquest.2.2 Initially only common law rules were derived from cases. The aim of common law was certainty. However various problems within the common law system resulted in the development of another kind of case law called equity. Equity sought to address some of the problems contained in the common law system. Its aim is fairness.2.3 Amongst the common law problems were inadequate remedies, a failure to recognise trusts and a reluctance to allow new causes of action to develop.2.4 At first common law and equity operated as two distinct systems of law with their own independent court and judges. Given that equity is based on fairness however it was eventually decided that in the event of conflict between the two systems equity should prevail.2.5 The two systems have now been merged together. In practice therefore, if you seek a remedy in the courts today, the court will look first to the common law. If the common law can deal with your problem adequately there will be no recourse to equity. If the common law is unable to deal adequately with the problem the court will look to equity.2.6 Equity is therefore referred to as to a supplement to the common law.2.7 The operation of equity is entirely discretionary whereas common law applies automatically.2.8 Maxims:'He who comes to equity must come with clean hands.''Equity does not suffer a wrong to be without a remedy.'。

acca公司法与商法ACCA（注册会计师）公司法与商法是在ACCA“基础证书（F1-F3）”的基础上，进一步深化和扩展企业法律知识的一门课程。

公司法与商法研究的是商业法律中的重要主题，包括公司注册，公司治理，股东权益，公司债务和利润分配等方面。

因此，本文将围绕这些主题，介绍ACCA公司法与商法的相关内容。

公司注册公司注册是公司法与商法的重要内容之一，它是指将一家公司纳入法律框架，使其成为一名合法的法律实体。

在这个过程中，公司必须遵守一些法律规定，如成立文件必须包括公司章程等。

此外，公司的注册也需要遵守公司法的规定，包括注册公司的名称、类型、最大股东人数等。

考虑到公司注册的重要性，ACCA公司法与商法课程还会涉及如何申请公司名称注册，如何准备注册文件，以及如何提供合适的股权分配计划等问题。

公司治理公司治理也是ACCA公司法与商法的一个重点。

公司治理是指公司如何被管理和监督的一种模式。

公司治理的目标是确保公司的利益与股东的利益保持一致，并且遵守法律和道德规范。

治理的关键元素包括董事会、股东会和监事会等。

在ACCA公司法与商法中，公司治理也是课程的一个基本点。

ACCA公司法与商法将介绍公司治理的基本概念以及权力与责任的分配等。

此外，该课程还将讨论公司治理的不足，并提出一些改进公司治理结构的方法。

股东权益在ACCA公司法与商法中，股东权益也是一个非常重要的议题。

股东权益指股东拥有的公司所有权和控制权等。

这些权益可能包括股票、投票权和股息等。

ACCA公司法与商法还将探讨股东权益的各种类型和形式、股东权益的行使方式及公司对这些权益的管理方式等。

对于企业来说，掌握这些内容对于扩大公司的股东基础和增加投资回报是非常重要的。

公司债务公司债务也是ACCA公司法与商法中的重要议题之一。

公司债务是指公司向债权人借贷若干资金所负的责任。

一般来说，公司要负责偿还债务，否则将会承受经济损失或者法律责任。

ACCA公司法与商法将介绍公司债务的各种形式，包括长期债务、短期债务及其它形式的债务等。

2014年ACCA《F4公司法与商法》辅导讲义(19)本文由高顿ACCA整理发布，转载请注明出处2014年ACCA《F4公司法与商法》辅导讲义(19)1 Introduction1.1 “Insider dealing is understood broadly to cover situations where a person buys or sells securities, when he, but not the other party to the transaction, is in possession of confidential information which affects the value of those securities ….” (The Conduct of Company Directors 1977).1.2 Insider dealing usually applies to individuals who have a connection with the company whose securities are to be dealt in eg. directors, employees, professional advisors but can also apply to a wide range of other individuals.1.3 An example would be the company director who, aware that his company is about to announce far better interim results than predicted, buys shares in his company before the announcement.2 The Criminal Justice Act 19932.1 The Act came into force in 1994 and replaced the old Companies Securities (Insider Dealing) Act of 1985. The 1993 Act reflects the European Insider Dealing Directive which harmonises Insider Dealing law throughout the European Union.2.2 The Act makes insider dealing a criminal offence.3 The offence3.1 The Defendant was an InsiderAn insider is defined as:(a) a director, employee or shareholder of the issuer of the securities(b) anyone else who has access to the information through his employment, office or profession(c) anyone who obtains information (directly or indirectly) from either of the above.The …insider‟ must be aware that the information comes from an inside source and that it is inside information.3.2 The Defendant had Inside InformationInside information is information which is …price sensitive‟, that is which:(a) has not yet been made public(b) if it was made public would be likely to have a significant effect on the price of any securities(c) is specific or precise (e.g. … … a take-over bid is about to be announced for X plc …‟ is specific, whereas a mere tip …buy X plc‟ would not be)(d) relates to particular securities or a particular issuer rather than to securities or issues generally. (In other words, information which suggests it is a good idea to sell X plc securities can be inside information but not information which would persuade the market to move out of equities generally and into gilts).3.3 The Defendant either:(a) deals (buys or sells relevant securities) or(b) encourages another person to deal, or(c) discloses the information (except in the proper performance of the functions of his employment, office or profession).3.4 The Securities involved are:Shares, debt securities, warrants, options, futures, depository receipts and contracts for differences dealt either on-exchange or off-exchange through a professional intermediary.4 Defences4.1 The Defences are that:(a) there was no expectation that the dealing would result in a profit or avoidance of loss.(b) reasonable belief that the information had been widely disclosed.(c) they would have dealt anyway even if the information had not been available.(d) they did not expect the person to whom they disclosed the information to deal, or they did expect them to deal, but not to make a profit or avoid a loss.(e) a Market Maker acting in good faith.(f) legitimate price stabilisation operations.5 Penalties5.1 On summary conviction a fine of up to ?5,000 and/or 6 months' imprisonment.5.2 On indictment an unlimited fine and/or 7 years imprisonment.NB: Contracts with third parties remain valid and enforceable at civil law.6 Prosecution6.1 Prosecutions are normally carried out by(a) LSE(b) DTI(c) Serious Fraud Office (SFO)6.2 As insider dealing is a criminal offence the standard of proof (beyond all reasonable doubt) is higher than for civil offences (balance of probabilities). It is therefore difficult to obtain a successful prosecution.更多ACCA资讯请关注高顿ACCA官网：。

ACCA《F4公司法与商法》内容解析本文由高顿ACCA整理发布，转载请注明出处Session 3 Types of cost and cost behaviorMain contents:1. Classifying costs2. Cost objects, cost and cost centers3. Analysis of costs into fixed and variable elements3.1 Classifying costsCosts can be classified in a number of different ways:· Element – costs are classified as materials, labor or expenses （overheads）· Nature – costs are classified as being direct or indirect.a. Direct cost is expenditure that can be directly identified with a specific cost unit or cost center.（1）。

Direct material is all material becoming part of the product unless used in negligible amount and/or having negligible cost. （component parts, part finished work and primary packing material）（2）。

Direct wages – are wages paid for labor either as basic hours or as overtime expensed on the product line.（3）。

ACCA F4《公司法与商法》知识点讲解（3）1 Doctrine of judicial precedent1.1 Common law and equity are a body of judge-made laws contained in decisions of the courts called judgements.1.2 Judge – made law or case law is whereby judges follow the decisions of other judges. The doctrine of precedent is sometimes referred to as 'stare decisis': let the decision stand.1.3 For case law to be workable as a source of law it needs to achieve consistency. Various 'rules' have therefore developed to achieve this aim.1.4 ‘Rules’:1.4.1 Only statements of law made by judges can form precedent. In turn these statements must be divided up into ratio decidendi (the reason for the decision) and obiter dicta (other comments).Only the ratio decidendi forms the basis of precedent as it is this reasoning which is vital to his decision. Obiter dicta are statements of general law (or hypothetical situations) which are not necessary for the decision in the case and hence are not binding.1.4.2 As the ratio decidendi of a case stems from specific facts ifa precedent is to be followed in a subsequent case the facts of that case must be sufficiently similar.1.4.3 The precedent must have been set by a court capable of creating precedent and not have been overruled.1.5 Hierarchy of the courts:(a) House of Lords – binds all lower courts but not itself (exceptional cases)(b) Court of Appeal – binds all lower courts and itself(c) High CourtJudge sitting alone – binds all lower courts not divisional courtsJudges sitting together – binds all lower courts and divisional courts(d) CrownMagistrates – bind no-one at allCounty1.6 A precedent ceases to be binding if:(i) It has been overruled by statute or EU law or by a higher court.(ii) It can be distinguished on the facts i.e. if the material facts are not the same.1.7 Advantages:(i) Detail.(ii) Flexibility.(iii) Consistency.(iv) Fairness.1.8 Disadvantages:(i) Bulk.(ii) Restricts judicial discretion.(iii) reactive system.(iv) Lack of democratic accountability.1.9 Persuasive authority:These are decisions (e.g. those of commonwealth countries, inferior courts and obiter dicta) which are not binding but may influence the decisions of judges in future cases.。

CHAPTER 181 资本维持原则随着公司有限责任制度的确立，为了加强对于公司债权人的保护，英国公司法上发展了旨在维持公司股份资本，保护债权人利益的“资产维持原则”。

概括地说，英国公司法以资本维持为目的的规则主要包括两类，一类是与股份支付有关的规则，其目的在于确保公司能够真实地募集到其声称的股份资本；二是旨在为了债权人利益保护而维持公司股份资本的规则。

资本维持原则特别禁止公司的股份资本在清算之前直接或间接地被返还给股东，在被认为具有里程碑意义的特雷弗诉英制螺纹一案中，英国上议院确立了一个根本原则：除非根据法院所批准的合法的减资程序，任何股份资本所代表的财产不得被返还给其股东。

该案之后的一系列英国法判例进一步发展了这里“资本返还”的含义：除了合法的利润分配（通常是股利）及经授权的减资或经其他合法授权程序之外的，任何公司资产向股东的转移或支付均被认为构成资本返还。

在这一领域相关的英国公司法规则主要包括：股份的回赎和回购规则；减资规则；禁止公司违法分配的规则；禁止对公司取得自己股份提供财务资助的规则。

2 股份资本的减少如果公司细则进行了授权且经过法院确认，一家股份有限公司可以通过特别决议以任何方式减少其股份资本。

如果必要，公司还可以更改章程以减少其股份资本和相应的股份数。

三种公司减资的方式：（1）减轻或免除股东对已认购但只部分缴付的股份的出资责任。

（2）取消已经损失或者没有对应资产的实收股份资本。

但需要注意的是，根据判例这里的资本损失必须是永久的，否则就会被看做是对债权人利益的侵害。

（3）向股东返还任何超过公司需要的实收股份资本。

但是，如果向股东的返还属于虚假，则法院会拒绝资本的减少。

股份有限私公司的股本减少的决议，在其通过后15日内，公司董事作出公司有偿债能力声明且依法被登记的，可不需向法院申请确认。

2.1有偿债能力声明，是每个董事对于声明之日的公司状况，没有理由可以发现公司当时不能缴付（或清偿）其债务等内容的声明。

ACCAF4知识点总结ACCA F4（全称为Corporate and Business Law，企业与商法）是ACCA（特许公认会计师协会）的考试科目之一，该科目旨在培养学生对法律和道德标准在商业环境中的应用能力。

下面是ACCA F4考试的重要知识点的总结。

1.法律体系与法律制度-法律体系的分类：普通法系、大陆法系、伊斯兰法系。

-各种法律制度的特点和适用范围。

2.法律规则与制度-法律的层级：宪法、立法、裁判法、平行法、国际法。

-法律规则的优先级和适用原则。

3.国家和政府-国家和国家主权的概念和要素。

-不同行政体制和政府机构的职责和权力。

4.法人与商法-法人的种类和特征：公司法主体、合伙公司、有限责任公司等。

-公司注册和运营的法律要求。

-公司治理的原则和实践。

5.合同法-合同法的定义和要素。

-合同的形成、要约的接受和契约的生效。

-合同的履行、违约和争议解决。

6.担保法与信托法-法律担保的种类和特点：抵押、质押、保证等。

-信托的定义、要素和种类。

-信托的设立、运作和终止。

7.货物买卖与供货合同-货物买卖合同的要素和合同条款。

-瑕疵物品的权利和救济。

-供货合同的要求和责任。

8.雇佣法与劳动法-雇佣合同的要素和权利义务。

-雇佣关系的终止：辞退、解聘和离职。

-劳动法的基本原则和劳动者权益保护。

9.公司法与企业管理-公司法的基本原则和要求。

-公司规章制度和内部控制的建立与遵守。

-公司法违规行为和违规惩罚。

10.版权法与知识产权-版权的定义和要素。

-知识产权的保护和侵权行为。

-知识产权的转让和许可。

11.环境法与可持续发展-环境法的原则和目标。

-环境保护和可持续发展的法律要求。

-环境法违规行为和违规惩罚。

12.欺诈与舞弊-欺诈和舞弊的定义和要素。

-欺诈和舞弊的波及范围。

-欺诈和舞弊的法律后果和罚则。

最后，ACCAF4科目的学习还需要考生掌握一定的案例分析能力，能够将法律知识运用到实际情境中进行分析和决策。

因此，除了对以上知识点的理解和记忆，考生还应该多进行案例练习，培养自己的实务能力和解决问题的能力。

acca公司法与商法
ACCA公司法与商法是ACCA考试中的两门核心科目。

这两门科目分
别涵盖了公司法和商法两个领域的知识，是ACCA考试中非常重要的
科目之一。

下面是对ACCA公司法与商法的详细介绍：
ACCA公司法包括有关公司组织和管理的法律原则和规定。

主题包括
公司组织、组成和注册，董事会和其他高管机构的职能和义务，股东
权利和责任，公司的利益和责任，公司并购和重组，公司清盘和退出等。

ACCA公司法要求考生了解公司法理论和实践中的法律和财务问题，并能够熟练使用公司法文本和数据来解决实际问题。

ACCA商法涵盖了商业关系中的各种法律问题，包括合同法、公司法、公司行为、保险法、劳动法、知识产权法、税法、工商管理法等。

考
生需要了解相关法规并能将它们应用于实际情境中，以求解决各种法
律问题。

ACCA商法的教学重点在于提高学生对法律规定和原则的理
解和应用，以及对商业结构和发展的基本了解。

ACCA公司法与商法在ACCA考试的三个级别中出现，分别为基础阶段、中间阶段和高级阶段。

在基础阶段的考试，要求考生掌握有关公司法和商法的基本知识和概
念。

在中间阶段的考试，要求考生能够运用法律原则和规定，解决公司和商业领域中的各种实际问题。

在高级阶段的考试，则要求考生能在复杂的商业和公司管理环境中运用各种法律原则和规定，针对性地分析公司和商业领域中的问题。

总之，ACCA公司法与商法对ACCA考试的学生来说是非常重要的科目，考生需要深入理解有关公司法和商法的各种规定和原则，并能熟练地将其应用于实际情境中，以求取得优秀的ACCA成绩。

F4公司法与商法在学习F4的时候，同学们一定要注重总结。

因为公司法与商法其中也会含较大量的写作，所以需要在学习和复习中逐渐培养写作的逻辑和条理，那么总结就显得尤为重要。

网校就带领学员们一起来总结一下F4的内容。

公司法与商法的内容一共可以分为八大块的内容，分别是Essential elements of the legal system, The law of obligations, Employment law, The formation and constitution of business organizations, Capital and the financing of companies, Management, administration and regulation of companies, Legal implication of companies in difficulty or in crisis和Governance and ethical issues relating to business。

在第一大部分Essential elements of the legal system中，同学们会接触到The English legal system, Sources of English law和Human rights这三个内容。

其中，Sources of English law是每年都会着重考到的知识点，所以学员们要引起格外地注意。

一. The English legal system1. ‘Law is a formal mechanism of social control’. Business law 5th Edition, David Kelly, Ann Holmes and Ruth Hayward.2. Types of law: Common law and equity/Statute law/ Private law and public law/Criminal law and civil law.3. System of court: civil court structure and criminal court structure.Civil court structure: Migistrates’ Court/County Court/The Crown Court/The High Court/Court of Appeal/The supreme Court for the United Kingdom.Criminal court structure: Migistrates’ Court/ The Crown Court/The Divisional Court of QBD/ Court of Appeal/ The supreme Court for the United Kingdom.4. Tribunals.二. Sources of English law1. Case law and precedent: The first legal of law, consisting of decisions made in the courts, is case law, which is judge-made law based on the underlying principle of consistency. Once a legal principle is decided by an appropriate court it is a judicial precedent.2. Ratio decidendi: Statement made by judges can be classified as ratio decidendi or obiter dicta.3. Legislation: The second major source of law is legislation. This is also known as statute law and may take the form of Acts of Parliament or delegated legislation under the Acts.4. Statutory interpretation: Legislation must be interpreted correctly before judges can apply it fairly. The literal, golden and mischief rules of interpretation developed over time. Nowadays a purposive approach is taken.三. Human rights1. The Human Rights Act 1998 is a key example of the influence of internal law in the UK.2. The Human Rights Act 1988: The Human Rights Act 1998 incorporates the European Convention on Human Rights (the Convention) into UK domestic law. The impact of the legislation is pervasive in many areas of UK law.3. Convention rights: The Human Rights Act protects a number of Convention Rights.4. The impact of the Act: The Acts has had an impact on new legislation, statutory interpretation and the common law.。

ACCAF4知识点总结以下是ACCAF4的知识点总结：1.法律体系和法律制度：-法律体系的划分：普通法体系、民法体系和穆斯林法体系等。

-法律层级：宪法、章程、法律及罗马法等。

2.法律分类：-公法和私法：公法包括宪法法、行政法和刑法；私法包括合同法、侵权法和法律人关系等。

-按区域分类：国际法、欧盟法和国家法等。

-按主题分类：商法、就业法和售后法等。

3.法律人关系：-雇主与雇员的法律关系。

-供应商和客户的法律关系。

-法律负责与责任等。

4.合同法：-合同的要素：提供接受、合意和对价等。

-合同的有效性：未成年人、精神病患者和犯罪者等。

-终止合同的方式：履行完毕、协商和违约等。

5.担保与保证：-担保的类型：保证、抵押和质押等。

-担保的效力和附带关系：主合同、连带责任和担保行为等。

6.违法与侵权：-违法的类型和后果：民事、刑事和行政违法等。

-侵权的类型和后果：损害赔偿、禁令和刑事责任等。

7.法律实体与责任：-公司法：公司注册、内部管理和公司责任等。

-合作社法：合作社的成立、高级合作社和低级合作社等。

-合伙制度：合伙人的关系、责任和利润分配等。

8.跨国企业与法律问题：-国际法与合同：跨国公司的原则、合同解决争议和适用法的选择等。

-跨国公司与知识产权：专利、商标和著作权等。

9.个人隐私与数据保护：-个人隐私权的保护：信息保密、数据保护和电子通信等。

-数据保护法的应用与限制：个人数据使用、数据转移和数据存储等。

10.知识产权：-版权法：著作权、商标权和版权等。

-专利法：专利的申请、保护和侵权等。

-商业秘密保护与竞争法：商业机密、竞争法和不正当竞争等。

11.环境法和可持续发展：-环境保护法：污染控制、废弃物管理和自然保护等。

-可持续发展：气候变化、可再生能源和社会责任等。

12.法律与商业伦理：-商业伦理的概念和原则：诚信、公正和负责任等。

-职业道德和商业实践的关系：诚实、忠诚和尊重等。

以上是ACCAF4科目的主要知识点总结，考生在备考过程中应该熟悉和掌握这些知识点，并注重理解和应用，以便能够在考试中取得好成绩。

2014年ACCA考试F4公司法与商法第十八章总汇3本文由高顿ACCA整理发布，转载请注明出处3 The division of power3.1 General(a) Company law divides the exercise of power between:the board of directors andthe members in general meetings.The division is governed by the articles, and can be varied according to the individual company's structure.Individual directors derive authority either expressly through the articles or Board or via law of agency.(b) Table A Article 70: confers on the Board the right to manage the company and to exercise all the powers of the company, subject to provisions of the Companies Act and those powers conferred on members in the articles.(c) Agency: Director acts as agent for the company. Can bind the company in contracts.Authority of Agent: The authority to act attached to a specific order, or implied from the implied: position held within the company. Managing director: can bind company in all commercial contracts. Company secretary: can bind company in all administrative contracts.3.2 Position of third parties(a) Third parties are generally concerned that the action of the director can be relied upon as being within the law and the company's constitution.(i) CA 1985: can rely (if TP acting in good faith) on the unlimited power of directors to bind the company.However : Directors must observe any limitation on their powers in the company's memorandum.Apparent – Implied: Where it appears to TP they have authority, and company's board acts in support of this appearance, then TP can rely on directors having authority to act.Freeman and Lockyer v Buckhurst Park Properties: Managing directorPanorama v Fidelis Furnishing Fabrics Ltd: Company secretary.(b) Control by members: Own the business and so wish to control its future.更多ACCA资讯请关注高顿ACCA官网：X。

[ACCA]F4公司法与商法入门F4要点解读会为大家带来合同法(Contract Law)的相关知识。

一个合同的形成，需要4个不可或缺的要素——要约(Offer)、对价(Consideration)、建立法律关系的意愿(Intention to enter into legal relations)和接受(Acceptance)。

第四期的要点解读，将为大家简单讲解第一个要素“邀约”。

一、何谓要约？要约听起来很高大上，实则于我们的日常生活中随处可见。

一个学生最期待可能就是来自某大型企业或知名学府的Offer，指的就是要约了。

要约即“当事人向对方发出的希望与对方订立合同的请求、要求”，像是一种邀请。

大多数情况下，如果对方无条件地接受邀约的内容，合同就成立了。

二、不是所有的“邀请”都是“要约”实际生活中，有很多看起来像要约的邀请，需要我们认清。

1、Supply of information只有接受要约的内容，合同才能成立。

但有一些表达，仅仅是对“合同中可能存在的条款”的描述、预测。

这一类表达仅仅是为合同成立的过程提供额外信息，并无法律上的拘束力。

听起来很抽象吧？以下这个例子会帮助大家弄明白该概念。

【Example】买家A问建材商B：“你可否卖我一些木料呢？请告诉我最低价”。

B回答：“300元/㎡”。

收到此回复后，A以此为offer，表示接受，并直接向B表示要以此价格购买B的木料，。

很长时间以后未得到进一步答复的A将B告上法庭。

【Explanation】这里的“300元/㎡”就是”Supply of information”。

这只是一个可能发生的价格，可能需要达到某些条件才能实现，如一次性大批量购买、签订长期购买的合同等等，而非B真正的邀约，自然不会形成合同，也不会有法律拘束力。

2、A statement of intention仅仅是对成立合同表达意愿，而并未提出offer的实际内容，并不是有效的offer。

ACCA公司法与商法概述ACCA（特许公认会计师）是全球最具影响力和知名度的会计资格证书之一，被广泛认可为世界各国会计领域的金字招牌。

在ACCA考试科目中，公司法与商法是一个重要的核心科目。

本文将对ACCA公司法与商法进行探讨。

什么是公司法与商法？公司法公司法是对公司设立、运营、执法和解散等方面进行法律规范的一门学科。

在公司法中，关注的核心是公司的法律地位、责任与权力的分配以及企业行为的合法性和合规性等问题。

商法商法是研究商业活动法律规范的学科，主要涉及商业合同、商标专利、公司与商号、股份有限公司、合伙公司、独资企业以及经济法律关系等。

公司法与商法的重要性公司法与商法作为ACCA考试的科目之一，具有重要的理论和实践意义。

在现代商业社会中，任何一家企业都需要遵循公司法与商法的规范，才能够合法、规范地开展经营活动。

掌握公司法与商法的知识，对于保护企业自身权益、防范风险、规避法律风险具有重要意义。

公司法与商法的关系公司法与商法的交叉点公司法与商法之间存在着密切的关系。

公司法是商法的一部分，商法则包含了公司法以外的其他商业活动法律规范。

虽然有所区别，但它们之间相互交叉、相互渗透，形成了一个相对完整的商事法律体系。

公司法与商法的联系公司法与商法都是为了保护商业交易中各方的利益而制定的法律规范。

公司法主要针对的是企业的法律地位和管理运作，而商法则更加广泛地探讨了商业活动中诸多方面的法律规范，如合同、商标、专利、公司治理等。

因此，公司法与商法有着千丝万缕的联系。

公司法与商法的重要内容公司法的重要内容1.公司设立与注册–公司的设立条件与程序–公司的注册与备案2.公司治理–股东权益与责任–公司董事的法律地位与责任–公司章程与内部管理制度等3.公司合并与分立–公司合并与收购的法律规定–公司分立与破产清算的法律程序4.公司治理与责任–公司的利益相关方与社会责任–公司治理中的法律责任与风险防范等商法的重要内容1.商业合同–合同的成立、履行与解除–合同中的纠纷与争议解决2.商标与专利–商标的注册与保护–专利的申请与保护3.公司与商号–公司和商号的注册与管理–商业秘密与商业竞争等4.股份有限公司与合伙公司–股份有限公司的设立与运营–合伙公司的设立与合作关系公司法与商法在实践中的应用公司法与商法作为ACCA考试科目之一，具有重要的理论含义。