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。

(c) Identify and discuss the implications for the audit report if:

(i) the directors refuse to disclose the note; (4 marks)

正确答案：
(c) (i) Audit report implications
Audit procedures have shown that there is a significant level of doubt over Dexter Co’s going concern status. IAS 1
requires that disclosure is made in the financial statements regarding material uncertainties which may cast significant
doubt on the ability of the entity to continue as a going concern. If the directors refuse to disclose the note to the financial
statements, there is a clear breach of financial reporting standards.
In this case the significant uncertainty is caused by not knowing the extent of the future availability of finance needed
to fund operating activities. If the note describing this uncertainty is not provided, the financial statements are not fairly
presented.
The audit report should contain a qualified or an adverse opinion due to the disagreement. The auditors need to make
a decision as to the significance of the non-disclosure. If it is decided that without the note the financial statements are
not fairly presented, and could be considered misleading, an adverse opinion should be expressed. Alternatively, it could
be decided that the lack of the note is material, but not pervasive to the financial statements; then a qualified ‘except
for’ opinion should be expressed.
ISA 570 Going Concern and ISA 701 Modifications to the Independent Auditor’s Report provide guidance on the
presentation of the audit report in the case of a modification. The audit report should include a paragraph which contains
specific reference to the fact that there is a material uncertainty that may cast significant doubt about the entity’s ability
to continue as a going concern. The paragraph should include a clear description of the uncertainties and would
normally be presented immediately before the opinion paragraph.

(ii) Comment on the figures in the statement prepared in (a)(i) above. (4 marks)

正确答案：
(ii) The statement of product profitability shows that CTC is forecast to achieve a profit of $2·185 million in 2008 giving a
profit:sales ratio of 11·9%. However, the forecast profit in 2009 is only $22,000 which would give a profit:sales ratio
of just 0·19%! Total sales volume in 2008 is 390,000 units which represent 97·5% utilisation of total annual capacity.
In stark contrast, the total sales volume in 2009 is forecast to be 240,000 units which represents 60% utilisation of
total annual capacity and shows the expected rapid decline in sales volumes of Bruno and Kong products. The rapid
decline in the sales of these two products is only offset to a relatively small extent by increased sales volume from the
Leo product. It is vital that a new product or products with healthy contribution to sales ratios are introduced.
Management should also undertake cost/benefit analyses in order to assess the potential of extending the life of Bruno
and Kong products.

(c) The inheritance tax payable by Adam in respect of the gift from his aunt. (4 marks)

Additional marks will be awarded for the appropriateness of the format and presentation of the memorandum and

the effectiveness with which the information is communicated. (2 marks)

Note: you should assume that the tax rates and allowances for the tax year 2006/07 will continue to apply for the

foreseeable future.

正确答案：
(c) Inheritance tax payable by Adam
The gift by AS’s aunt was a potentially exempt transfer. No tax will be due if she lives until 1 June 2014 (seven years after
the date of the gift).
The maximum possible liability, on the assumption that there are no annual exemptions or nil band available, is ￡35,216
(￡88,040 x 40%). This will only arise if AS’s aunt dies before 1 June 2010.
The maximum liability will be reduced by taper relief of 20% for every full year after 31 May 2010 for which AS’s aunt lives.
The liability will also be reduced if the chargeable transfers made by the aunt in the seven years prior to 1 June 2007 are
less than ￡285,000 or if the annual exemption for 2006/07 and/or 2007/08 is/are available.

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