ACCAF知识点总结

ThelatestrevisiononNovember22,2020ACCAF 知识点 高中化学知识点免费下载体育概论知识点下载名人传知识点免费下载线性代数知识点汇总下载高中化学知识点免费下载 总结Chapter1民法(civillaw)和刑法（criminallaw）的划分Civillaw:anformofprivatelaw，usedbyindividualstoassertrightsagainstotherindividualsCriminallaw:anaspectofpubliclawtoregulatecrimesandtopunishoffendersIssueCivilCriminalWhobringstheactionClaimant/plaintiff原告Prosecutor/cps/stateBurdenofproofClaimant/plaintiff原告Prosecutor/cps/stateStandardofproofBalanceofprobabilitiesBeyondreasonabledoubtDecisionsLiable/not(judge)GuiltyornotAimsCompensatoryPunitive/topunishRemedies纠正damagesImprisonment/finesCaselaw:madebyjudge/statutelaw成文法:primarylegislation(madebytheParliament)/secondarylegislation(inexerciseoflaw-makingpowersdelegatedbyParliament).[注：Necessityfordelegatedlegislation/secondarylegislation:moreconvenient;canhandoverthetaskofspecifyingthelawindetailtoexperts]在caselaw中:commonlaw普通法[createdbyjudgesthroughtheapplicationoftheprincipleofjudicialprecedent.commonlawdrewoncustoms/equitylaw衡平法:toresolvedisputeswheredamagesarenotasuitableremedyandtointroducefairnessintothelegalsystem.]不同法院管辖事件的类型只受理民事案件Countycourt只受理刑事案件Crowncourt民刑通吃Magistrate’scourt,highcourt,courtofappeal,supremecourt只受理一审Countycourt,magistrate’scourt只受理上诉Courtofappeal,supremecourt一审上诉通吃Highcourt,crowncourtChapter2Chapter2DoctrineofPrecedence(遵循先例制度的一般规则):somedecisionsmadebyacourtarebindingandsimilarsubsequentlegalcasesshouldbedecidedonthebasisofthelawestablishedinearliercases.可以创立判例法规则:SupremeCourt/CourtofAppeal/HighCourt;不可以创立:Crown,Magistrates,CountyCourtscannotcreateprecedent.Elementsofjudicialdecision(影响法庭判决的因素):rationdecidendi判决理由[thereasonforthedecision]/Obiterdicta附带 说明 关于失联党员情况说明岗位说明总经理岗位说明书会计岗位说明书行政主管岗位说明书 [statementmadebytheway,notbinding,butmerelyofpersuasiveauthority]法官又可以因为那些理由拒绝先例(disregardingjudicialprecedent):Overrule取代[theprocedurewherebyacourthigherinthelegalhierarchysetsasidealegalrulingestablishedinapreviouscase]/Reverse推翻[aprocedurewherebyacourthigherinthehierarchyreversesthedecisionofalowercourtinthesamecase]/Distinguishing法官的自由裁决[aprecedentisavoidedbyajudgedemonstratingthatthematerialfactsoftwocasesarenotthesame]RulesofStatutoryInterpretation(法的解释):=1\*GB3\*MERGEFORMAT①theliteralapproach:theliteralrule[meansthatwordsintheActshouldbegiventheirliteralandgrammaticalmeaningratherthanwhatthejudgethinkstheymean./thegoldenrule:thisruleisappliedincircumstanceswheretheapplicationoftheliteralruleislikelytoresultinanobviouslyabsurdresult.=2\*GB3\*MERGEFORMAT②thepurposiveapproach:thejudgeshould,wherenecessary,lookbeyondthewordsofstatutetofindoutthereason/purposeforitsenactment,andthatmeaningshouldbeinterpretedinthelightofthepurpose[Mischiefrule:purposiveapproach的具体表现形式/whereastatuteisdesignedtoremedyaweaknessinthelaw,thecorrectinterpretationistheonewhichachievesit.]语言处理规则（法律没有追溯力astatutedoesnothaveretrospectiveeffect）Chapter3合同法（IMP）合同的概念alegallybindingagreementenforceableinlaw从要约到承诺是否达成agreement[invitationstotreat要约邀请--offer要约--acceptance承诺----agreement]Terminationofanoffer:expressrejection/counteroff反要约/lapseoftime/revocationofanoff/death/iftheoffissujecttoacondition,itwilllapseonfailureofthatconditionPrivityofContract合同相对性原则:thecommonlawdoctrinethatonlythosearepartytothecontract---haverightsorliabilitiesunderthecontract/havetherighttoenforcethecontract,contractscannotgiverightsorobligationstoothersChapter4分类标准Expressandlmpliedterms:某个条款是否经过双方当事人协商同意（agreedbytheparties）Condition，warrantiesandinnominateterms核心，从属和无名条款：根据条款重要性免责条款（三观概念）Anyclausethatattemptstoexempt,orlimit,theliabilityofonepartyforbreachofcontractornegligence3test:correctlyincorporatedintothecontract形式正确/wordedclearlytoexcludethebreach措辞清晰/reasonableperstatute 内容 财务内部控制制度的内容财务内部控制制度的内容人员招聘与配置的内容项目成本控制的内容消防安全演练内容 合理Chapter5typeofbreachRepudiatorybreach根本性违约：refusaltoperform拒绝履行/failuretoperformanentireobligation不履行某项/incapacitation无力履行/breachofcondition违反核心条款/breachofaninnominateterm违反无名条款Anticipatorybreach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Lawfulexcusesfornon-performance开脱责任：performanceisimpossible因不可预见的事情发生不可履行/尝试履行被拒绝/theotherpartymakeitimpossibleforhimtoperformance/contractisdischargedthroughfrustration情势变更/thepartyhavebeenagreementpermittednon-performanceRemedies:whenabreachoccurs,thecourthastodecidewhattheappropriateremedyshouldbe.CommonlawDamage赔偿金,actionfortheprice,quantummeruitEquitablelaw衡平法Specificperformance实际履行，injunction禁令，rescissionofthecontract撤销合同Liquidateddamage违约金：agenuinepre-estimateoftheloss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specificperformance：thecourtdirectsapartytocompletetheircontractualobligations以下几种情况法官不会让合同继续履行：courtscannotsupervise法官无力监督履行/personalservice/minorsinvolvedChapter6Tort侵权法Awrongfulactagainstanindividualwhichgivesrisetoacivilclaim.过失侵权的4个证明环节（概念标准内容）Negligence:Itariseswhenonepersonsuffersdamageorinjurythoughthenegligentact(oromissiontoact)ofanotherperson.=1\*GB3\*MERGEFORMAT①Dutyofcare注意义务(三步走原则)foreseeability合理预见原则关联性原则andfairnessofimposingadutyofcare公平合理地强加注意义务=2\*GB3\*MERGEFORMAT②Abreachofthatduty违反注意义务rule:Thetestforestablishingbreachofdutyisanobjectiveone:abreachofdutyoccursifthedefendant:”...failstodosomethingwhichareasonableman...woulddo.”factorstoconsiderprobabilityofinjuryseriousnessoftherisk造成伤害的严重性andpracticability成本可行性practice证明是行业误差范围内persons/professionalsbenefit=3\*GB3\*MERGEFORMAT③Thebreachofdutycausedharmtotheclaimant违反义务是导致损失的原因butfortestbreakinthechainofcausation切断因果关系链的要素naturaleventofathirdparty原侵权人不承担责任oftheclaimant=4\*GB3\*MERGEFORMAT④Thelosswarenottooremote主张的赔偿合理Reasonableforesight只赔偿违法者可以合理预见的部分抗辩事由=1\*GB3\*MERGEFORMAT①Contributorynegligence共同过失（一般只是减少赔偿额，个别情况全部免除）=2\*GB3\*MERGEFORMAT②Volentinonfitinjuria同意不生违法（彻底免除）Chapter7劳动法身份判别=1\*GB3\*MERGEFORMAT①Controltest:Theamountofcontrolthatonepersonhadovertheother=2\*GB3\*MERGEFORMAT②Integrationtest不会外包给他人的，不可或缺的=3\*GB3\*MERGEFORMAT③Multipletest/Economicrealitytesta.Theregularityandmethodofpayment报酬支付频率，支付方式b.Theownershipoftoolsandequipment是否提供工具c.Theregularityofhoursofwork工作时间d.Theabilitytodelegateallthework/toprovidesubstitute是否代理义务=1\*GB3\*MERGEFORMAT①CommonLawDuties-Employers’commonlawdutiesDutyofmutualtrustandconfidenceToprovideworkforworkersTopaywages/remunerationToindemnifyemployeeagainstexpensesandlossesToprovideforthecareandsafetyoftheemployeeNodutytoprovidereferencewhenemployeesleave-Employees’commonlawduties1)Toobeyreasonableandlawfulorders2)Toactfaithfully/dutyoffaithfulservice/dutytoaccountforallmoneyandproperty3)Toexercisereasonableskillandcareinanyactivityintheirroleasanemployee/reasonablecompetencetodohisjob4)Personalservice亲自完成交付的责任=2\*GB3\*MERGEFORMAT②StatutoryDuties1)Payandequality不能低于国家平均2)Timeoffwork3)Tradeunionofficials工会组织罢工可以参加，还要给工资4)Everywomanhasarighttomaternityleaveandsomeareentitledtomaternitypay5)Healthandsafety6)Workingtime:17week,notexceed48hoursforeach7days除非员工书面同意多工作7)FlexibleworkingChapter8解雇通知时间的计算1m-2Y:notlessthan1week2y-12y:1weekforeachyear≥12y:notlessthan12week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自动正当参加非法集合罢工unofficialindustrialaction/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dismissalontransferofanundertaking/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用人单位解雇不当Chapter9代理法代理关系建立方式Expressagreementbetweentheagentandprincipal达成委托代理协议合同，口头书面皆可Impliedagreement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Withoutconsentofprincipal没有征得委托人同意就建立关系necessity/Estoppel代理权限（3）Expressauthority明示代理权限Impliedauthority默认代理权限Apparent/ostensibleauthority看起来有代理权限，实际上并没有Chapter10合伙企业法合伙企业(概念):therelationshipsthatsubsistsbetweenpersonscarryingonabusinessincommonwithaviewtoprofit.standardpartnershipisnotsseparatelegalentityanditspartnershavefullpersonalliabilityforthedebtsofpartnership.Termination/dissolution合伙企业解散的债务处理:payingoffexternaldebts/repayingtothepartnersanyloansoradvances/repayingthepartner’scapitalcontribution/anythingleftoveristhenrepaidtothepartnersintheprofitsharingratio.Termination/dissolution合伙企业解散的条件:expiryofafixedperiodstipulatedinthepartnershipagreement/completionoftheexpresspurposeforwhichthepartnershipwasformed/partnergivesnoticetoleave/anewpartnerisadmittedintothepartnership/deathorbankruptcyofpartner/happeningofanyeventwhichmakescompanycan’tcarryon/onapplicationbyapartnertheCourtmaydecreeadissolutionofthepartnershipSoletrade宏观特征:isnotaseparatelegalentity,thepersonandbusinessareviewedasthesamelegalentityAuthority合伙人的代理权限:expressauthority明示代理权限[frompartnershipagreement]/impliedauthority默示代理权限/apparentauthority表面代理权限[已经退伙但其他人不知道]Apartner’sliabilityusuallyextendstotheperiodforwhichwereactuallyapartnerofafirm.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LimitedPartnership(LP)特征:thepartnershipmustberegisterwiththeCompanyRegistry/oneormoreofthepartnersmustbearfull,unlimitedliability/partnerswithlimitedliabilitymaynottakepartinmanagementandcannotusuallybindthebusinessincontract/limitedpartnercannotwithdrawtheircapitalLimitedLiabilityPartnership(LLP)特征:mustberegisteredwiththetheRegistrarofCompanies,withformationdocumentssignedbyatleasttwomembers/hasalegalpersonalityseparate/thenameofpartnershipmustendwithLLP/partnersareknownasmembers,ofwhichtheremustbeatleasttwo/LLPsmustfileannualreturnsandaccounts/allmembersareagentsofLLP/allmembers’liabilityislimited/adesignatedmemberisresponsibleforadministrationandfiling/LLPisnotsubjecttocorporationtaxChapter12设立pre-incorporationcontacts谁来履行Promoters发起人交什么文件=1\*GB3\*MERGEFORMAT①Memorandumofassociation公司章程（89年）=2\*GB3\*MERGEFORMAT②Applicationforregistration注册申请书=3\*GB3\*MERGEFORMAT③Astatementofcapitalandinitialshareholdings关于公司资本坏人原始持有股份的状况说明=4\*GB3\*MERGEFORMAT④Statementofcompliance遵从声明=5\*GB3\*MERGEFORMAT⑤Astatementofcompany’sproposedofficers拟任命谁为公司管理人员=6\*GB3\*MERGEFORMAT⑥Acopyofanyproposedarticlesofassociation自拟公司章程（06年）不是必须提交，没交使用默认模版2个证书的功能=1\*GB3\*MERGEFORMAT①Certificateofincorporation注册许可证Privatecompany只需要注册许可证，是形式审查=2\*GB3\*MERGEFORMAT②Tradingcertificate营业许可证Publiccompany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sharecapitalisatleast￡50,000(允许股东分批缴纳)leastonequarterofthenominalvalueoftheallottedsharecapitalhasbeenpaidup(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ofpromoters’expenses设立费用具体怎么产生statementofcomplianceinrespectofpaymentofnominalvaluesandsharepremium章程修改的程序和内容-Contentsa.Directors’powersandresponsibilityb.Decisionsmakingbydirectorsc.Appointmentofdirectorsd.Organizationandconductofgeneralmeetingse.Issueandtransferenceofsharesf.Paymentofdividendsg.Exerciseofmembers’rights-Alteringa.Passingaspecialresolution通过股东会的特别决定，3/4以上同意批准b.Providingthealterationhasbeenmade“bonafideintheinterestofthecompanyasawhole”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：publiclimitedcompanyChapter13capital的分类Issued已发行股本Sharesalreadyissued,includingsharetakenonformationbysubscriberstothememorandumCalledup已催缴股本AmountwhichthecompanyhasrequiredshareholderstopayPaidup以催付股本AmountwhichshareholdershaveactuallypaidEquityshareEquitysharecapitalisacompany’sissuedsharecapitallesscapitalwhichcarriespreferentialrights.Itnormallycomprisesordinaryshares.普通股优先股的概念和差异featureordinaryPreferencedividendsvariableFixed,usually,cumulativeVotingrightsYesrestrictedGeneralmeetingsMayattendandvoteRestrictedliquidationRanklast/entitledtorepaymentofcapitalandshareofsurplusRankaboveordinaryshare/entitledtorepaymentofcapitalonlyBonusissue红利股发行Thecapitalizationofthereservesifacompanybytheissueifadditionalsharestoexistingshareholders,inproportiontotheirholdings.Suchsharesarenormallyfullypaid-upwithnocashcalledforfromtheshareholdersSharepremium概念sharesmaybeissuedatapriceabovetheirnominalvalue,thedifferencebetweentheissuepriceandthenominalvalueisasharepremium用途theissueoffullypaidbonusshare/writingoffthepreliminaryexpensesofcompanyformation/writingoffthediscountontheissueofdebentures/repurchaseofdebenturesatapremiumChapter11公司法Theconsequencesofseparatelegalpersonalityforthecompanyareasfollows:(1897年案例引出的规则）1:members'liabilityislimited.2:perpetualsuccessionbecomepossibleasthecompanywillneedtobeformallywounded-up.3:thecompanyitselfcanownproperty.4:thecompanycanuse,andbesuedinitsownname.Typesofcompany(公司的分类）FeaturesLtdPlcMinimumnumberofdirectors12Minimumnumberofmembers11MinimumsharecapitalOneshare￡500000Advertiseshare/debenturestopublicNoYesTimetoholdaccountingrecords3years6yearsAnnualgeneralmeetingOptionalCompulsoryCompanysecretaryOptionalCompulsoryFileaccountsafteryear-end9months6months