ACCAF4法律的三种分类五种特征！

发布时间：2019-12-06


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) Explain by reference to Hira Ltd’s loss position why it may be beneficial for it not to claim any capital

allowances for the year ending 31 March 2007. Support your explanation with relevant calculations.

(6 marks)

正确答案：
(b) The advantage of Hira Ltd not claiming any capital allowances
In the year ending 31 March 2007 Hira Ltd expects to make a tax adjusted trading loss, before deduction of capital
allowances, of ￡55,000 and to surrender the maximum amount possible of trading losses to Belgrove Ltd and Dovedale Ltd.
For the first nine months of the year from 1 April 2006 to 31 December 2006 Hira Ltd is in a loss relief group with Belgrove
Ltd. The maximum surrender to Belgrove Ltd for this period is the lower of:
– the available loss of ￡41,250 (￡55,000 x 9/12); and
– the profits chargeable to corporation tax of Belgrove of ￡28,500 (￡38,000 x 9/12).
i.e. ￡28,500. This leaves losses of ￡12,750 (￡41,250 – ￡28,500) unrelieved.
For the remaining three months from 1 January 2007 to 31 March 2007 Hira Ltd is a consortium company because at least
75% of its share capital is owned by companies, each of which own at least 5%. It can surrender ￡8,938 (￡55,000 x 3/12
x 65%) to Dovedale Ltd and ￡4,812 (￡55,000 x 3/12 x 35%) to Belgrove Ltd as both companies have sufficient taxable
profits to offset the losses. Accordingly, there are no losses remaining from the three-month period.
The unrelieved losses from the first nine months must be carried forward as Hira Ltd has no income or gains in that year or
the previous year. However, the losses cannot be carried forward beyond 1 January 2007 (the date of the change of
ownership of Hira Ltd) if there is a major change in the nature or conduct of the trade of Hira Ltd. Even if the losses can be
carried forward, the earliest year in which they can be relieved is the year ending 31 March 2009 as Hira Ltd is expected to
make a trading loss in the year ending 31 March 2008.
Any capital allowances claimed by Hira Ltd in the year ending 31 March 2007 would increase the tax adjusted trading loss
for that year and consequently the unrelieved losses arising in the first nine months.
If the capital allowances are not claimed, the whole of the tax written down value brought forward of ￡96,000 would be
carried forward to the year ending 31 March 2008 thus increasing the capital allowances and the tax adjusted trading loss,
for that year. By not claiming any capital allowances, Hira Ltd can effectively transfer a current period trading loss, which
would be created by capital allowances, of ￡24,000 (25% x ￡96,000) from the year ending 31 March 2007 to the following
year where it can be surrendered to the two consortium members.

(iii) The extent to which Amy will be subject to income tax in the UK on her earnings in respect of duties

performed for Cutlass Inc and the travel costs paid for by that company. (5 marks)

Appropriateness of format and presentation of the report and the effectiveness with which its advice is

communicated. (2 marks)

Note:

You should assume that the income tax rates and allowances for the tax year 2006/07 and the corporation tax

rates and allowances for the financial year 2006 apply throughout this questio

正确答案：
(iii) Amy’s UK income tax position
Amy will remain UK resident and ordinarily resident as she is not leaving the UK permanently or for a complete tax year
under a full time contract of employment. Accordingly, she will continue to be subject to UK tax on her worldwide income
including her earnings in respect of the duties she performs for Cutlass Inc. The earnings from these duties will also be
taxable in Sharpenia as the income arises in that country.
The double tax treaty between the UK and Sharpenia will either exempt the employment income in one of the two
countries or give double tax relief for the tax paid in Sharpenia. The double tax relief will be the lower of the UK tax and
the Sharpenian tax on the income from Cutlass Inc.
Amy will not be subject to UK income tax on the expenses borne by Cutlass Inc in respect of her flights to and from
Sharpenia provided her journeys are wholly and exclusively for the purposes of performing her duties in Sharpenia.
The amounts paid by Cutlass Inc in respect of Amy’s family travelling to Sharpenia will be subject to UK income tax as
Amy will not be absent from the UK for a continuous period of at least 60 days.

1 Bailey’s is a large toy manufacturer based in a traditional industrial region. Established in the 1970s, it has faced many changes in the market and survived. This has been due in part to employing a largely unskilled low paid staff,and maintaining its main advantage, that of low production costs based on low pay. Most of the production involves repetitive and boring work with little challenge and opportunity for innovation. Although many of the employees have

been with the company for some time, there has been a high level of employee turnover.

However, an unhappy atmosphere has been apparent for some time. There has been a number of instances ofarguments between the staff, friction between different departments, disturbance, low morale, poor production and general unrest, made worse recently by a decline in business which may lead to staff reduction and redundancy. Poor pay is leading to family problems that are affecting the commitment and motivation of the employees.

The business was recently sold to the new owner, Rebecca Stonewall. She is concerned that the negative atmosphere she has found will harm the prospects of the business and is determined to address the issues that have become apparent.

She has therefore decided that it is time to take account of opinions and views of the employees in an attempt both to identify the problems and to resolve them. She has appointed external counsellors since she thinks that a programme of individual counselling might be appropriate and is also of the opinion that some form. of different or improved approach to motivation might be the answer to the problems at Bailey’s.

Required:

(a) Define the role that the external counsellor must fulfil at Bailey’s. (3 marks)

正确答案：
1 One of the many skills that managers are called upon to use is counselling. Situations often arise in the workplace where particular and careful people-centred skills are required. It is important that managers understand exactly what counselling involves and the delicate skills involved. In addition, many problems identified by counselling can be resolved through appropriate methods of motivation. Widening and deepening interest in the organisation and its many tasks and departments is a tried and tested method
for motivating employees. However, financial rewards remain a strong and important motivator.
(a) The external counsellor’s role must be as ‘a person who takes on the role of counsellor and agrees explicitly to offer time,attention, advice, guidance and support to another person (or persons) temporarily in the role of client’.

(c) Advise Alan on the proposed disposal of the shares in Mobile Ltd. Your answer should include calculations

of the potential capital gain, and explain any options available to Alan to reduce this tax liability. (7 marks)

正确答案：

 

However, an exemption from corporation tax exists for any gain arising when a trading company (or member of a trading
group) sells the whole or any part of a substantial shareholding in another trading company.
A substantial shareholding is one where the investing company holds 10% of the ordinary share capital and is beneficially
entitled to at least 10% of the
(i) profits available for distribution to equity holders and
(ii) assets of the company available for distribution to equity holders on a winding up.
In meeting the 10% test, shares owned by a chargeable gains group may be amalgamated. The 10% test must have been
met for a continuous 12 month period during the 2 years preceding the disposal.
The companies making the disposals must have been trading companies (or members of a trading group) throughout the
12 month period, as well as at the date of disposal. In addition, they must also be trading companies (or members of a trading
group) immediately after the disposal.
The exemption is given automatically, and acts to deny losses as well as eliminate gains.
While Alantech Ltd has owned its holding in Mobile Ltd for 33 months, its ownership of the Boron holding has only lasted
for 10 months (at 1 June 2005) since Boron was acquired on 1 July 2004. Selling the shares in June 2005 will fail the
12 month test, and the gain will become chargeable.
It would be better for the companies to wait for a further month until July 2005 before selling the amalgamated shareholding.
By doing so, they will both be able to take advantage of the substantial shareholdings relief, thereby saving tax of ￡29,625
assuming a corporation tax rate of 19%.

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