2022年ACCAF知识点总结 .pdf

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1、Chapter1 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 the action Claimant/plaintiff原告Prosecutor/cps/st

2、ate Burden of proof Claimant/plaintiff原告Prosecutor/cps/state Standard of proof Balance of probabilities Beyond reasonable doubt Decisions Liable/not(judge)Guilty or not Aims Compensatory Punitive/to punish Remedies 纠正damages Imprisonment/fines 1.Case law:made by judge/statute law成文法:primary legislat

3、ion(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 thr

4、ough the application of the principle of judicial mon 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.不同法院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,su

5、preme court 只受理一审County court,magistrates 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

6、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,County Courts 名师资料总结-精品资料欢迎下载-名师精心整理-第 1 页，共 10 页 -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

7、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 rev

8、erses 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):the literal approach:the literal rulemeans that words in the Act should be

9、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.the purposive approach:the judge should,where necessary,look beyo

10、nd the words of statute to find out the reason/purpose for its enactment,and that meaning should be interpreted in the light of the purposeMischief 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

11、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 of

12、f/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 o

13、bligations 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，从属和名师资料总结-精品资料欢迎下载-名师精心整理-第 2 页，共 10 页 -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 cont

14、ract 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

15、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

16、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

17、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 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

18、法A wrongful act against an individual which gives rise to a civil 名师资料总结-精品资料欢迎下载-名师精心整理-第 3 页，共 10 页 -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.Duty of care注意义务(三步走原则)1.Reasonable foresee

19、ability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A 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

20、 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 The 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 caus

21、ation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 The 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Contributory negligence共同过失（一般只是减少赔偿额，个别情况全部免除）Volenti non fit injuria同意不生违法（彻底免除）Chapter7 劳动法1.身份判别Control test:The amount of control th

22、at one person had over the other Integration test不会外包给他人的，不可或缺的名师资料总结-精品资料欢迎下载-名师精心整理-第 4 页，共 10 页 -Multiple 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

23、work/to provide substitute是否代理2.义务Common 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 provid

24、e 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

25、 his job 4)Personal service亲自完成交付的责任Statutory 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

26、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 名师资料总结-精品资料欢迎下载-名师精心整理-第 5 页，共 10 页 -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.自动正当参加非法集合罢工unofficial industrial action/对国家安全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 trans

27、fer 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 au

28、thority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 lia

29、bility 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

30、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 名师资料总结-精品资料欢迎下载-名师精心整理-第 6 页，共 10 页 -bankruptcy of partner/happening of any

31、 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明示代理权限from partnership agreemen

32、t/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 partne

33、rs 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 form

34、ation 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 desi

35、gnated 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Memorandum of association公司章程（89 年）Application for registration注册申请书A 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Stat

36、ement of compliance遵从声明A statement of company s proposed officers 拟任命谁为公司管理人员A 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Certificate of incorporation注册许可证名师资料总结-精品资料欢迎下载-名师精心整理-第 7 页，共 10 页 -Private company 只需要注册许可证，是形式审查Trading certificate营业许可证Public company需要

37、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 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 respe

38、ct 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 righ

39、ts-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已发行股本Shares already issued,including share taken o

40、n formation by subscribers to the memorandum Called up 已催缴股本Amount which the company has required shareholders to pay Paid up 以 催付股本Amount which shareholders have actually paid Equity share Equity share capital is a companys 名师资料总结-精品资料欢迎下载-名师精心整理-第 8 页，共 10 页 -issued share capital less capital whic

41、h 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 meetings May attend and vote Restricted liquidation Rank last/entitled to repayment of capital and share of s

42、urplus Rank above ordinary share/entitled to repayment of capital only 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

43、shareholders 4.Share premium 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 is

44、sue of debentures/repurchase of debentures at a premium Chapter11 公司法The consequences of separate legal personality for the company are as follows:(1897年案例引出的规则）1:members liability is limited.2:perpetual succession become possible as the company will 名师资料总结-精品资料欢迎下载-名师精心整理-第 9 页，共 10 页 -need to be f

45、ormally 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）Features Ltd Plc Minimum number of directors 1 2 Minimum number of members 1 1 Minimum share capital One share 500000Advertise share/debentures to public No Yes Time to hold accounting records 3 years 6 years Annual general meeting Optional Compulsory Company secretary Optional Compulsory File accounts after year-end 9 months 6 months 名师资料总结-精品资料欢迎下载-名师精心整理-第 10 页，共 10 页 -