ACCAF4法律的三种分类五种特征！

发布时间：2019-07-20



ACCA作为财会界的黄金证书，一直是很多小伙伴向往的考取的证书，但是因为其考试科目多，考试难度大的问题难倒了很多小伙伴，为此小编特地整理了关于ACCAF4的考试备考内容，具体内容如下。

一、三种分类方式

判例法(case law)指可作为先例据以决案的法院判决，是法官造法，也就是我们说的司法者造法，这点通常与成文法 (statute law) 相对，成文法是由议会制定法律。判例法和成文法都是英国法系法律的两个重要渊源 (source of law) ,也是重要的法律类型之一(types of law)。此时这种分类是按照法律制定的主体来区分的。

根据判例法制度，某一判决中的法律规则不仅适用于该案，而且往往作为一种先例(precedent)而适用于以后该法院或下级法院所管辖的案件。只要案件的基本事实相同或相似，就必须以判例所定规则处理。这就是所谓“遵循先例” (stare decisis) 原则。

此外，我们又可以通过法律规范的主体是否平等，将法律分为私法 (private law) 和公法(public law)。

私法 (private law) 主要是指调整普通公民，组织之间关系的法律，在社会层面上双方当事人的法律地位平等，私法关键在于调整公民个人的权利义务关系(right and obligation)。

公法(public law)主要是指调整国家与普通公民、组织之间关系的法律，从定义中可以看出双方当事人中必须至少有一方是公权力机关。在我们生活中的tax law，constituition law都是属于公法范畴的。

最后我们还可以依据法律规范的内容不同，将法律分为刑法(criminal law)和民法 (civil law)。民法属于私法的范畴，重点在于双方当事人之间权利与义务的分配，刑法属于公法的范畴，重点在于确定什么样的行为是犯罪行为，和对于犯罪行为给与怎么样的处罚(punishment)，所以可以归纳为三个字罪与罚。考试中时常会考到两者的区别，需要同学们对该块内容加以重视。

二、五大必会特征

1. Burden of proof 举证责任

举证责任的一般原则是谁主张，这举证。在民事案件中由我们的原告(claimant)进行举证，在刑事案件中由国家提起公诉，这里的检察官(prosecution)就是代表国家。

2. Standard of proof 举证的标准

在民法中，举证的标准是看原告和被告谁的证据更占优势，即谁的证词可能性越高(balance of probabilities)，谁胜诉的概率就越高。

在刑事案件中，举证的标准会明显提高，需要排除一切合理的怀疑(beyond reasonable doubt)。这是由于刑事案件的两方在法律地位上是不平等的，且刑事案件的判决结果对于被告人更为严重，所以公诉人想要胜诉，必须承担更高的举证标准，来证明被告有罪。

3. Decision 判决结果

在民事案件中，判决结果是被告是否有责任(liable / not liable)，而在刑事案件中，判决结果往往是被告人是否有罪(guilty / not guilty)

4. Aim 法律目的

民法的目的是provide compensatory remedies，具有补偿性质，而并非惩罚。但在刑事案件中，法院对国家不允许或者不赞成的行为，给与惩罚(punishment)

5. Remedies 救济方式

在民事案件中，被告如果有责任，一般给到原告赔偿金(damages)作为救济方式，但是在刑事案件中，被告人如果有罪，就会受到收监关押(prinson)和罚金(fines)的惩罚。

综合以上就是关于ACCAF4的备考内容，希望对各位小伙伴有用，小编将持续更新相关内容。


下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) Calculate the taxable benefit in 2005/06 if Jan were to use the accommodation offered by his employer. You

may assume that the rules for calculating benefits are the same as in 2004/05. (3 marks)

正确答案：
(b) Benefit – accommodation
If Jan accepts the offer, he will occupy the building for a period of eight months in the tax year 2005/06 (from 6 August 2005
– 5 April 2006). The benefit will last for six months.
The taxable benefit is the higher of:
(i) The rent borne by the company                                                      = 600 x 6 = 3,600
(ii) The annual (rateable) value                                                            = 6,000 x 6/12 = 3,000
i.e. ￡3,600.
In addition, as the property costs in excess of ￡75,000, an additional benefit arises. The excess is subject to the official rate
of interest, and is calculated as follows:
(155,000 – 75,000) x 5% = 4,000 x 6/12                                         = 2,000
Total taxable benefit is ￡3,600 + ￡2,000 = ￡5,600.
Tutorial note: strictly speaking the additional charge does not apply if the expensive property is rented rather than owned –
therefore the above answer, whilst the most commonly given is not technically correct. One mark was awarded if the
additional benefit calculation was performed as shown above and an alternative one mark was awarded if the additional
benefit was not calculated for the correct technical reason.

24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:

1 Bank charges of $200 have not been entered in the cash book.

2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.

3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.

4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.

Based on this information, what was the cash book balance BEFORE any adjustments?

A $43,100 overdrawn

B $16,900 overdrawn

C $60,300 overdrawn

D $34,100 overdrawn

正确答案：A

5 An organisation’s goals can only be achieved through the efforts of motivated individuals.

Required:

Explain what is meant by the following terms:

(a) Hygiene factors. (8 marks)

正确答案：
5 Overview
Understanding what motivates people is necessary at all levels of management. It is important that professional accountants
understand the relevance of individual motivation. Unless individuals are well managed and motivated they are unlikely to cooperate
to achieve the organisation’s objectives.
Part (a):
(a) Hygiene (or maintenance) factors lead to job dissatisfaction because of the need to avoid unpleasantness. They are so called
because they can in turn be avoided by the use of ‘hygienic’ methods, that is, they can be prevented. Attention to these
hygiene factors prevents dissatisfaction but does not on its own provide motivation.
Hygiene factors (or ‘dissatisfiers’) are concerned with those factors associated with, but not directly a part of, the job itself.
Herzberg suggested that these are mainly salary and the perceived differences with others’ salaries, job security, working
conditions, the level and quality of supervision, organisational policy and administration and the nature of interpersonal
relationships. Resolution of hygiene factors, however, is short term, longer term resolution requires motivator factors.

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