ACCA2011年6月、12月F4考試文檔(中國(guó))(1)

    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！

EXAMINABLE DOCUMENTS JUNE 2011 AND DECEMBER 2011

PAPER F4 CORPORATE AND BUSINESS LAW

Knowledge of new examinable regulations and legislation issued by 30^th September will be examinable in examination sessions being held in the following calendar year.Documents may be examinable even if the effective date is in the future.This means that all regulations and legislation issued by 30^th September 2010 will be examinable in the June and December 2011 examinations.

The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined.The study guide should be read in conjunction with the examinable documents list.

Note on Case Law

Candidates should support their answers with analysis referring to cases or examples.There is no need to detail the facts of the case.Remember,it is the point of law that the case establishes that is important,although knowing the facts of cases can be helpful as sometimes questions include scenarios based on well-known cases.

PAPER F4 CHN

These exam notes are intended to give students a more detailed guideline to study the three recently adopted laws, namely the Property Law, the Labour Contract Law and the Law of Enterprises Bankruptcy. As these laws introduce many new rules and legal terms, students are recommended to be familiarised themselves with the new rules and the relevant legal terms. The exam notes are divided into two Sections: Section 1 lists the important legal terms used in these laws;Section 2 provides the major contents of these laws.

1.Students are encouraged to grasp the meaning of the following legal terms in relation to the above-mentioned laws:

In relation to the Property Law

Registration of Immovables;Expropriation;Divided Co-ownership Interest in Buildings;Neighbouring Right;Co-ownership;Joint Tenancy;Tenancy in Common;Assignee in Good Faith;Unauthorised Assignor;Lost Property;Natural Fruits and Legal(or Statutory)Fruits;Usufruct Rights;Right to the Use of Construction Land;Right to Use of Homestead;Easement;Security Interest;Collateral;Personal Guarantee;Mortgagor and Mortgagee;Maximum Amount Mortgage;Pledge of movables;Pledge of Rights;Pledgor and Pledgee;Lien.

In relation to the Labour Contract Law
Open-ended(Non-fixed Term)Labour Contract;Fix-term Contract for the Completion of Certain Work Assignment;Probation Period;Severance Payment;Trade Union;Placement.

In relation to the Law of Enterprises Bankruptcy
Bankruptcy Liquidation;Bankruptcy Administrator;Debtor's Assets;Bankruptcy Expenses;Community Liabilities;Joint and Several Debtor;Creditors Meeting;Creditors;Committee;Inventory;Rectification;Period of Rectification;Rectification Plan;Compromise;Conversion;Insolvent Assets;Conversion of Insolvent Assets;Distribution of Insolvent Assets.