corporate and business law (cl) f4 习题详解 corporate and business law (cl) 公司法和商法...

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ACCA F4 习题详解

Corporate and Business Law (CL)

公司法和商法第一讲

ACCA Lecturer: Carrie Ni

Copyright © ACCAspace.comACCAspace 中国ACCA特许公认会计师教育平台 2

1

2

Revision of part A - Essential elements of the

legal system

Contents of Class 1

MCQ bank - Law and the legal system and

Sources of law


Revision – Law and the legal system

a) Define law and distinguish types of law

Common law and Equity

Statute Law

Private law and public law

Criminal law and civil law

b) Explain the structure and operation of the couts

Civil procedure

VS

Criminal procedure


MCQ Bank – Criminal Law

1.1 Which of the following is the prosecutor in a criminal law case?

A The State

B The accused

C The victim


MCQ Bank – Criminal Law

1.1 Answer A

In a criminal law case it is the State that prosecutes the

accused.

Feature Civil Criminal

Who bring action? Claimant Prosecution

Standard of proofBalance of probabilities Beyond reasonable do

ubt

DecisionsLiable/No liable(Judge)

Guilty/Not guilty(Jury)

Aims Compensation Punishment

Remedies Damages Prison/Fines


MCQ Bank – Criminal Procedure

1.2 All criminal law cases begin in which of the following courts?

A The County Court

B The Magistrate's Court

C The Crown Court



1.2 Answer B

All criminal cases begin in a Magistrate's Court.

补充知识：

Case stated

Supreme Court

Court of Appeal

High court

Crown court

Magistrates



1.3 Which of the following offences would only be heard at a

Magistrate's Court?

A An indictable offence

B A summary offence

C A 'triable either way' offence



1.3 Answer B

Summary offences are minor offences that would only be

heard at a Magistrate's Court. Indictable offences are

serious offences that would only be heard at a Crown

Court. A 'triable either way' offence is one where the

accused has the choice of which court will hear the case.


MCQ Bank – Civil Procedure

1.4 The Queen's Bench, Family and Chancery are all division of

which court?

A Crown Court

B Supreme Court

C High Court


MCQ Bank –Civil Procedure

1.4 Answer C

The Queen's Bench, Family and Chancery are all

divisions of the High Court.

补充知识：

Supreme Court

Court of Appeal

High court

County court

Magistrates


MCQ Bank –Civil Procedure

1.5 The Chancery Division of the High Court hears cases involving

which of the following matters?

A Contract law

B Trusts and mortgages

C Adoption of children&C Matrimonial cases


MCQ Bank – Civil Procedure

1.5 Answer B

The Chancery Division would deal with matters relating

to trusts and mortgages. Contract law cases would be

heard by the Queen's Bench Division. Matrimonial cases

and proceedings involving children (such as adoption)

would be heard by the Family Division.


MCQ Bank – Tracks

1.6 In the civil law system, cases are allocated to one of three 'tracks'

for processing.

Which of the following is not a 'track' in the civil law system?

A Fast

B Medium

C Small

D Multi


MCQ Bank –Tracks

1.6 Answer B

In the civil law system, cases are allocated to either the

'fast', 'small' or 'multi' track depending on the size and

complexity of the claim.


Revision – Sources of Law

Sources of law

Case law

Common law

Equity

Precedents

Human

rights

law

UK statute

Primary Secondary

Statutory

interpretation

Intrinsic aids

Extrinsic aids


MCQ Bank – Precedents

2.1 Which of the following is a statement by a judge that is the basis for their

decision and is what becomes binding on future judges?

A Obiter dicta

B Per incuriam

C Ratio decidendi



2.1 Answer C

It is the ratio decidendi (判决理由) that becomes binding

on future judges. Obiter dicta（附带意见）are

statements said 'by the way' and are not binding. Per

incuriam is a legal term that means 'made without care'.



2.2 Which of the following types of court decision occurs when a

court higher in the hierarchy overturns the verdict of a lower

court in the same case?

A Reversing

B Overruling

C Distinguishing



2.2 Answer A

A reversing decision is made when a case is appealed.

An overruling decision occurs when a superior court

overturns the decision of a lower court in a different

case. Distinguishing occurs when a judge decides not to

follow a precedent in the case before them because the

material facts of the two cases are sufficiently different.



2.3The decisions of which of the following courts is binding on the

Court of Appeal?

A The County Court

B The Crown Court

C The High Court

D The Court of Appeal



2.3 Answer D

The only courts that bind the Court of Appeal are the

Supreme Court, the European Court of Justice and itself.


MCQ Bank – Statutory Interpretation

2.4 Which rule of statutory interpretation states that words in a

statute should be given their plain, ordinary meaning unless

this would give rise to a manifest absurdity or inconsistency

with the rest of the statute?

A Golden rule

B Mischief rule

C Contextual rule



2.4 Answer A

A The golden rule states that words in a statute should be

given their plain, ordinary meaning unless this would

give rise to a manifest absurdity or inconsistency with the

rest of the statute. The mischief rule states that judges

should consider what mischief the Act was trying to

prevent. The contextual rule states that a word should be

construed in its context.



2.5 Which rule or approach to statutory interpretation

considers what the legislation is trying to achieve?

A Contextual rule

B Literal rule

C Purposive approach

D Golden rule


MCQ Bank –Statutory Interpretation

2.5 Answer C

Under the purposive approach (Mischief Rule 补偏纠弊

原则) to statutory interpretation, the purpose, or what the

legislation is trying to achieve, is considered.


MCQ Bank – Intrinsic & Extrinsic aid

2.6 Which of the following is an intrinsic aid to statutory

interpretation?

A Hansard

B The long title of the Act

C Law commission reports


MCQ Bank – Intrinsic & Extrinsic aid

2.6 Answer B

Intrinsic Aids Extrinsic Aids:

The title TheInterpretation Act 1978

The preamble Hansard

Schedules of the Act Dictionary

Reports of Commissions


MCQ Bank – Primary Legislation

2. 7 Which two of the following are stages that a Bill passes

through before becoming legislation?

(1) Report stage

(2) Committee stage

(3) Fourth reading

(4) Approval stage

A 1 and 2

B 1 and 3

C 2 and 3

D 2 and 4


MCQ Bank – Primary Legislation

2.7 Answer A

The stages that a Bill passes through before

becoming legislation are: First reading, second

reading, committee stage, report stage, third

reading, pass through same stages in the other

House and Royal Assent.

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corporate and business law (cl) f4 习题详解 corporate and business law (cl) 公司法和商法...

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