ACCA2011年6月、12月F4考試文檔(中國(guó))(2)

    隨著ACCA2010年12月份考試的結(jié)束，考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中，為幫助廣大考生迅速掌握考試要點(diǎn)，定位好備考重點(diǎn)，正保會(huì)計(jì)網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、備考事半功倍的宗旨，將陸續(xù)公布2011年6月、12月ACCA考試文檔，以饗考生！

2.In preparing for the examination,students are encouraged to understand clearly the following rules and relevant legal relations:

In relation to the Property Law

The coverage of the property rights:ownership rights,rights to profit and security interests

The four kinds of rights a property owner shall have:right to possess property,right to use property,right to receipt of proceeds from property,right to dispose of property

The legal effect of immovables registration on the transactions:creation,modification,assignment and termination of rights in immovables taking effect when such rights are recorded in registration authority

The time of taking effect for the creation,modification,assignment and termination of rights in movables,as well as the legal effect of registration in movables

The pre-conditions for the state to expropriate the properties(collective-owned land,buildings and other immovables)owned by entities or individuals

The meaning of the divided co-ownership in buildings by owners and its coverage:roads,parking lots and garages,green areas,common facilities and other public places

The ways of use and dispose of the divided co-ownership in buildings,as well as the legal remedies for the owners to deal with the acts violating their property rights

The owners'rights with respect to the building and its affiliated facilities

The ways to disposal and assignment of the co-owned property and the ways to be borne with respect to the management costs

The conditions for a person to acquire the property in good faith and the ways to deal with a lost property

The differences between the usufruct right and ownership

The restrictions for a usufruct holder in excising usufruct right and the restrictions for an owner of property to grant others the usufruct right

The creation of the right to the use of construction land and the various forms of the creation

The disposal(such as assignment,exchange,contribution,donation and mortgage)of the right to the use of construction land and the registration requirement

The legal liability of the party causing the invalidity of the security contract

The coverage of the security interest and the extinguishment of the property rights for security

The conditions required for the mortgagee to excise mortgage right and the time limitation for the mortgagee to excise such right

The creation of mortgage right and the legal effect of the registration of mortgage right

The assignment of mortgage right and the transfer of the property mortgaged

The creation of pledge right and the conditions for the effectiveness of pledge right

The duty of the pledgee to take care of the property pledged and the exercise of the pledge right

The conditions for the pledge to transfer the pledge and the liability for unlawful transfer

The major differences between mortgage and pledge.

In relation to the Labour Contract Law

The circumstances under which a non-fixed term employment contract(labour contract)must be concluded by an employer and employees

The establishment of the employment and legal consequence for without a written employment contract between an employer and employees

The fixed-term contract for the completion of certain work assignment and the duration of such a contract

The rules of the probation period in an employment contract

The non-competition restriction or confidentiality obligation by employees and the statutory compensation by the employer

The conditions for an employee to terminate an employment under the various circumstances

The functions and duties of the labour administration at the county level or above.

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