2011年6月特许公认会计师考试:《F4公司法与商法》考试大纲

时间:2011-01-19 14:01:00   来源:无忧考网     [字体: ]
©忧考网整理了2011年6月份ACCA《F4公司法与商法》大纲,该大纲和学习指南旨在帮助考生规划学习,并为每一部分的考点提供详细的信息。

 AIM



To develop knowledge and skills in the understanding of the general legal framework,and of specific legal areas relating to business,recognising the need to seek further specialist legal advice where necessary.

  MAIN CAPABILITIES

  On successful completion of this paper students should be able to:

  A Identify the essential elements of the legal system,including the main sources of law

  B Recognise and apply the appropriate legal principles relating to the property law

  C Describe and explain legal rules relating to the employment relationship by labour contract

  D Explain and apply the law relating to contract

  E Explain and apply the major rules relating to business organisations in the various forms of company

  F Explain and apply the major rules relating to the enterprise bankruptcy

  G Explain and apply the major rules relating to corporate finance through stocks and corporate bonds

  RATIONALE Corporate and Business Law is essentially divided into eight areas.

  The syllabus starts with an introduction to the overall legal system of China such as the court system,sources of law and judicial interpretations by the Supreme People's Court of China.

  It then leads into the area of the property law,including the creation,modification,assignment and termination of property rights;ownership;usufructuary right;security interests and possession.These fields of legal knowledge underpin business transactions generally.

  The syllabus then covers a range of specific legal areas relating to various aspects of business of most concern to finance professionals.These are the laws relating to labour contract,contracts,companies,securities and bankruptcy.

  These laws include the following five parts:Part 1 covers the formation of labour contract,various forms of labour contract,dissolution and termination of labour contract,special labour contract and legal liabilities.Part 2 covers the formation of contracts,effect of contracts,various demur rights,legal remedies for breach of contracts.Part 3 covers the formation and constitution of companies,the financing of companies and types of capital,and the day-to-day management,the administration and regulation of companies,merger and division of companies.Part 4 covers the application and acceptance of enterprise bankruptcy,bankruptcy administrator,declaration of credit,creditors' meeting and distribution of insolvent assets. Part 5 covering the stocks and corporate bonds,trading of securities,obligation of disclosure and legal liabilities caused by illegal activities.

  The final section links back to all the previous areas.This section deals with corporate behaviour relating to business including criminal law.

  H Demonstrate an understanding of corporate governance and issues relating to business.