ACCA F4案例題求解!??!
A company creates a charge over a property inrnfavour of Margaret on 1 May 2009. It creates a further charge of the same typernin favour of Chris over the same property on 13 May 2009. rn Whose charge ranks first, and why? If: rn a) The company has Chris’s charge registeredrnon 17 May 2009, and Margaret’s charge on 20 May 2009. rn b) The company has Chris’s charge registeredrnon 25 May 2009, and Margaret’s charge on 29 May 2009.來論壇發(fā)帖求助吧,LZ.
求助~!ACCA注冊(cè)時(shí)候選的F4等課程的版本跟真正報(bào)考時(shí)候所選擇的有關(guān)系沒有?記不清我當(dāng)時(shí)F4選的什么了,貌
沒關(guān)系。申請(qǐng)考試的時(shí)候你還可以重新選的。所以不用擔(dān)心。
如何通過ACCA的F4級(jí)別
Chapter 1 Structure of the legal system
1 Distinction between criminal and civil law
1.1 Civil law
Who brings the action?Claimant (plaintiff) against Defendant.
E.g. Brown v Jones
Burden & standard of proof?Claimant must prove liability on 'balance of probabilities'
Where is action heard?Small claims, County & High Court
Who decides liability/remedy?Usually Judge alone
Remedy?Compensation. E.g. damages
1.2 Criminal law
Who brings the action?Prosecution (Regina) against Accused.
E.g. R v Smith
Burden & standard of proof?Prosecution must prove guilt ‘beyond reasonable doubt’
Where is action heard?Magistrates & Crown Court
Who decides guilt/sentence?Magistrates/Judge/Jury
Sentence?Fine/Imprisonment/Community order
2 The courts of law
2.1 The European Courts:
(a) Court of the European Union (European Court of Justice) (not to be confused with European Court of Human Rights);
(i) Hears references and appeals from courts of member states on matters of European Law;
(ii) On European Law matters can overrule decisions of any UK court;
(b) European Court of Human Rights:
(i) The final source of appeal on European Convention on Human Rights matters. (Note that the Convention is now incorporated into UK law by Human Rights Act 1998);
(ii) There is no appeal from the European Court of Human Rights to European Court of Justice.
2.2 The House of Lords:
(a) Highest UK court;
(b) Personnel – Lords of Appeal in Ordinary (Law Lords) . 5 will usually sit on an appeal;
(c) Jurisdiction – purely appellate. Hears appeals from :
– Both divisions of the Court of Appeal
– The divisional court of the Queens Bench Division of the High Court
– The High Court by "leapfrog procedure";
(d) On appeals from some Commonwealth Courts and Channel Islands the court sits as "The Judicial Committee of the Privy Council".
2.3 The Court of Appeal: (a) Divided into 2 divisions : – civil and – criminal
(b) Personnel – Lord Justices of Appeal. 3 will usually sit on an appeal.
– civil division – Master of the Rolls is chief judge
– criminal division – Lord Chief Justice of the criminal division
(c) Jurisdiction – purely appellate. Hears appeals from
– all 3 divisions of the High Court, the divisional court, the EAT, Lords Tribunal and Transport Tribunal
– the Crown Court
– the County Court (except for certain appeals in regard to family and bankruptcy matters)
2.4 The High Court: (a) Divided into 3 divisions: – Queens Bench Division – Family Division – Chancery Division (b) Personnel – High Court Judges (Puisne judges): – QBD – Lord Chief Justice = chief judge – Family Division – President = chief judge – Chancery Division – Nominally Lord Chancellor – in practice ViceChancellor (c) Queens Bench Division jurisdiction:
– Contract, Tort and other general civil matters without limit as to value (usually above ?15,000) includes specialist courts such as the Commercial and Admiralty Courts.
– The making of prerogative writs and orders
The Divisional Court of the QBD hears appeals on points of law from the Magistrates and Crown Courts.
(d) Family Division jurisdiction:
– Defended divorces and matters under the Domestic Violence and Matrimonial Proceedings Act 1976
– Matters relating to Childrens Act 1989 and Human Fertilisation and Embryology Act 1990
– Appeals in regard to family matters from the County Court
(e) Chancery Division jurisdiction:
– Trusts
– Tax
– Company Law
– Probate
– Insolvency
– Companies Court and Patents Court are part of the Chancery division
2.5 The Crown Court: (a) Personnel: – High Court Judges (where offence is serious) – Circuit Judges – Recorders (b) Jurisdiction:
– Trials on indictment (i.e. not guilty pleas)
– Sentencing of offenders who have pleaded guilty to indictable offences
– Appeals from Magistrates Courts
– Sentencing of offenders "committed for sentencing" by the Magistrates
NB: Role of jury is to establish facts and decide on the guilt or otherwise of the offender. Role of judge is to explain the relevant law to the jury and to decide on sentence.
2.6 The County Court (exclusively civil jurisdiction): (a) Personnel: – Circuit Judges assisted by – District Judges (known as Masters in the High Court) (b) Jurisdiction: – Tort and Contract cases – Undefended divorces (even where there are disputes concerning custody and finance) – Probate matters
– The Small Claims Procedure will deal with claims up to ?5,000. This procedure is designed to be quicker and less formal and less expensive than a County Court hearing. It is basically an arbitration conducted by a district judge.
2.7 The Magistrates Court (mainly criminal but also civil jurisdiction): (a) Personnel: – Magistrates (Justices of the Peace) – lay persons selected from a panel by the Lord Chancellor – Circuit Judges – paid ‘professional magistrates’ – Magistrates Court Clerks (b) Jurisdiction: – Deals with summary offences and also has some civil jurisdiction – Committal proceedings (in re: indictable offences) – Some family jurisdiction
– Debt collection for public utilities, council tax
– Control licences for selling liquor in their area
F4 課程作為整個(gè)目,在整個(gè) ACCA
課程體系中相對(duì)來著比較獨(dú)立,但是它還是和后續(xù)的課程有一定的關(guān)聯(lián)的。能夠充分理解 F4 的法律知識(shí),在
50分就能通過考試的前提下,考生甚至可以在不用背一詞一句的情況下就能在 70分的選擇題里獲得足夠的分?jǐn)?shù)通過考試。
背誦記憶還是一個(gè)相當(dāng)有效的方式,尤其在中國(guó)學(xué)生用英語學(xué)習(xí)這樣一門對(duì)語言要求很高的科目的背景下。背誦記
憶不但能夠初步的理解知識(shí),并且能夠讓中國(guó)學(xué)生增強(qiáng)英語的語感,這對(duì)于在短時(shí)間內(nèi)讀懂題目是很有幫助的(尤其是在 F4 考試時(shí)間大幅減少的情況下)。而需要注意的是,
我們一再強(qiáng)調(diào)的,學(xué)習(xí)可以從背誦記憶開始,但絕不能僅僅停留在背誦記憶的階段。
f1和f4的中文翻譯acca
f1名稱是accountant in business,中文翻譯為會(huì)計(jì)師與企業(yè);f4名稱是corporate and business law,中文翻譯為公司法與商法,acca的問題可以咨詢中博誠(chéng)通
親,沒明白你想問什么 ACCA相關(guān)問題可以找高頓
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