ACCAF4知识点总结

1、Chapterl1. 民法(civil law)和刑法(criminal law)的划分Civil law: an form of private law,used by individuals to assertrights against other individualsCriminal law: an aspect of public law to regulate crimes and topunish offendersIssueCivilCriminalWhobrings theactionClaimant/plaintiff原告Prosecutor/cps/stateBurde

2、n of proofClaimant/plaintiff原告Prosecutor/cps/stateStandard of proofBalanceofprobabilitiesBeyondreasonabledoubtDecisionsLiable/not(judge)Guilty or notAimsCompensatoryPunitive/to punishRemedies纠正damagesImprisonment/fines1. Case law: made by judge/ statute law成文法：primary legislation(made by the Parliam

3、ent)/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 experts2. 在 case law中:common law 普通法created by judges through theapplication

4、of the principle of judicial precedent. common law drew on customs/equity law 衡平法:to resolve disputes where damages are not a suitable remedy and to introduce fairness into the legal system.2.不同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,

5、supreme court只受理一审County court, m agistrate ' s court只受理上诉Court of appeal , supreme court一审上诉通吃High court , crown courtChapter2Chapter21. 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

6、established in earlier cases.2. 可以创立判例法规则 ：Supreme Court/Court of Appeal/High Court;不可以创立:Crown, Magistrates, County Courts cannot create precedent.3. Elements of judicial decision(影响法庭判决的 因素):ration decidendi 判决理由the reason for the decisi on "Obiter dicta 附 带说明statement made by the way, not bi

7、nding, but merely of persuasive authority4. 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 casel/Reverse推翻a procedure whereby a court higher in the hierarchy reverses the dec

8、ision of a lower court in the same casel/Distinguishing 法官的自由裁决 a precedent is avoided by a judge demonstrating that the material facts of two casesare not the same5. Rules of Statutory Interpretation(法的解释):the literal approach :the literal rulemeans that words in the Act should be given their liter

9、al 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 beyond the words

10、 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.retrospectiv

11、e effect）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Chapter3 合同法（IMP）1. 合同的概念 a legally binding agreement enforceable in law2. 从要约到承诺是否达成agreement invitations to treat要约邀请-offer 要约-acceptance承诺 agreement3. Termination of an offer:express rejection/counter off 反要约 /lapse of time/revocation of an off/d

12、eath/if the off is suject to a condition,it will lapse on failure of that condition4. Privity of Contract 合同相对性原贝U : 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

13、 obligations to othersChapter41. 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 partiesCondition , warranties and innominate terms 核心，从属和无名 条款：根据条款重要性2. 免责条款（三观概念）Any clause that attempts to exempt , or limit, the liability of one party for breach of contract or negligence3 test: cor

14、rectly 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Chapter51. type of breachRepudiatory breach 根本性违约： refusal to perform 拒绝 履行 /failure to perform an entire obligation 不履行某项 /incapacitation 无力履行 /breach of condition 违反核心 条款 /breach of a

15、n innominate term 违反无名条款Lawful excuses for non-performance 开脱责任:performance is impossible因不可预见的事情发生不可履行 /尝试履行被拒绝/ the other party make it impossible for him to performance/contract is discharged through frustration 情势变更 /the party have been agreement permitted non-performance2. Remedies : when a bre

16、ach occurs, the court has to decide what theappropriate remedy should be.Common lawDamage 赔偿金,action for the price, quantum meruitEquitable law 衡平法Specific performance 实际 履行，injunction 禁令， rescission of the contract 撤销合同3. Liquidated damage违约金：a genuine pre-estimate of the loss在订立合同前已经商定了，有利于解纠纷，如果违

17、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 cannotsupervise法官无力监督履行 /personal service/minors involvedChapter6 Tort 侵权法A wrongful act against an individual which gives rise to a civil claim.1. 过失侵权的4个证明

18、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 foreseeability合 理预见原则3. Justness and fairness of imposing a duty of care公 平合理地强力口 注意义务 A breach of that duty违反注意义务1. general rul

19、e:The test for establishing breach of duty is an objective one:a breach of duty occurs if the defendant:”.fails to do something which a reasonable man.would do”.2.Special factors to considera. The probability of injuryb. The seriousness of the risk造 成伤害的严重性c. Cost and practicability 成本可行性d. Common p

20、ractice证明是行业误差范围内e. Skilled persons/professionalsf. 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 test2. No break in the chain of causation切断因果关系链的要素a. A natural eventb. 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

21、Reasonable foresightM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) Control test :The amount of control that one person had over the other Integration test不会外包给他人的，不可或缺的 Multiple test/Economic reality testa. The regularity and method of pay

22、ment 报酬支付频率，支付方 式b. The ownership of tools and equipment 是否提供工具c. The regularity of hours of work 工作时间d. The ability to delegate all the work/to provide substitute 是否 代理2. 义务 Common Law Duties-Employers' common law duties1) Duty of mutual trust and confidence2) To provide work for workers3) To p

23、ay wages/remuneration4) To indemnify employee against expenses and losses5) To provide for the care and safety of the employee6) No duty to provide reference when employees leave-Employees' common law duties1) To obey reasonable and lawful orders2) To act faithfully/duty of faithful service/duty

24、 to account for all money and property3) To exercise reasonable skill and care in any activity in their role as an employee/reasonable competence to do his job4) Personal service亲自完成交付的责任 Statutory DutiesChapter7 劳动法1)Pay and equality不能低于国家平均2) Time off workRatification追任代理人先履行合同，事后委托人建立合同关3) Trade

25、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 pay5) Health and safety6) Working time:17week,not exceed 48 hours for each 7 days除非 员工书面同意多工作7) Flexible working系Without consent of principal没有征得委托人同意就建立关系necessity/Estoppel2. 代理权限（3）Expre

26、ss authority明示代理权限Implied authority默认代理权限Apparent/ostensible authority看起来有代理权限，实际上并没有Chapter8Chapter10合伙企业法1. 解雇通知时间的计算1m-2Y: not less than 1 week2y-12y:1 week for each year> 12y: not less than 12 week劳动者离职要提前一周通知，合同期满不续则每工作一年折 合一个月工资2. 自动正当参加非法集合罢工 unofficial industrial action/对国家安全有威胁自动不正当怀孕pre

27、gnancy/员工参 加工会活动/收购并购时的解雇dismissal on transfer of an undertaking/ 工作存在安全问题 / 最低工作标准/作息时间/员工在周天拒绝工作3. 用人单位解雇不当Chapter9代理法1. 代理关系建立方式Express agreement between the agent and principal 达成委托代理协议合同，口头书面皆可1. 合伙企业(概念):the relationships that subsists between persons carrying on a business in common with a vi

28、ew to profit. standard partnership is not s separate legal entity and its partners have full personal liability for the debts of partnership.2. Termination/dissolution 合伙企业解散的债务处理:paying off external debts/repaying to the partners any loans or advances/repaying the partner' s capital contributio

29、n/anything left over is then repaid to the partners in the profit sharing ratio .3. Termination/dissolution 合伙企业解散的条件：expiry of a fixed period stipulated in the partnership agreement/completion of the express purpose for which the partnership was formed/partner gives notice to leave/a new partner is

30、 admitted into the partnership/death or bankruptcy of partner/happening of any event which makes company can' t carry on/on application by a partner the Court may decree a dissolution of the partnership4. Sole trade宏观特征:is not a separate legal entity, the person and business are viewed as the sa

31、me legal entity5. Authority合伙人的代理权限：express authority明示代理权限 from partnership agreement/implied authority 默示代理权限 /apparent authority表面代理权限已经退伙但其他人不知道6. A partner' s liability usually extends to the period for which were actually a partner of a firm.合伙人只对担任合伙人期间合伙 企业产生的债务有清偿责任Implied agreement默认没有

32、代理协议但默认存在关系7. Limited Partnership(LP)特征:the partnership must be registerwith the Company Registry/one or more of the partners mustbearfull,unlimited liability/partners with limited liability may not take part in management and cannot usually bind the business in contract/limited partner cannot withd

33、raw their capital8. Limited Liability Partnership(LLP)特征:must be registered with the the Registrar of Companies, with formation documents signed by at least two members/has a legal personality separate/ the name of partnership must end with LLP/partners are known as members, of which there must be a

34、t least two/LLPs must file annual returns and accounts/all members are agents of LLP/all members' liability is limited/a designated member is responsible for administration and filing/LLP is not subject to corporation taxChapter121. 设立 pre-incorporation contacts 谁来履行？ Promoters 发起人2. 交什么文件 Memor

35、andum 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 Statement 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

36、. 2个证书的功能 Certificate of incorporation 注册许可证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(b. At least one quarter of the nominal value of the allotted share为确保一开始不会有资金困难c. Details of prom

37、oters' expenses设立费用具体怎么产生d. A statement of compliance in respect of payment of nominal values and share premium4. 章程修改的程序和内容-Contentsa. Directors' powers and responsibilityb. Decisions making by directorsc. Appointment of directorsd. Organization and conduct of general meetingse. Issue and t

38、ransference of sharesf. Payment of dividendsg. Exercise of members rights-Alteringa. Passing a special resolutio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 companyChap

39、ter131.capital的分类Issued 已发行股本Shares already issued, including share taken on formationbysubscribers to the memorandum允许股嫌分批缴纳已催缴股本Amount which the company has required shareholders to payPaid up 以催付股本Amount which shareholders have actually paidEquity shareEquity share capital is a company' s iss

40、ued share capital less capital which carries preferential rights. It normally comprises ordinary shares.called for from the shareholders4. Share premium概念 shares may be issuedat 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 th