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。

3 Clyde Williams is facing a dilemma. He has successfully built up a small family-owned company, Concrete Solutions

Ltd, manufacturing a range of concrete based products used in making roads, pavements and walkways. The

production technology is very low tech and uses simple wooden moulds into which the concrete is poured. As a

consequence he is able to use low skilled and low cost labour, which would find it difficult to find alternative

employment in a region with high unemployment levels. The company has employed many of its workforce since its

creation in 1996. The company’s products are heavy, bulky and costly to transport. This means its market is limited

to a 30-mile area around the small rural town where the manufacturing facility is located. Its customers are a mix of

private sector building firms and public sector local councils responsible for maintaining roads and pavements. By its

nature much of the demand is seasonal and very price sensitive.

A large international civil engineering company has recently approached Clyde with an opportunity to become a

supplier of concrete blocks used in a sophisticated system for preventing coast and riverbank erosion. The process

involves interlocking blocks being placed on a durable textile base. Recent trends in global warming and pressure in

many countries to build in areas liable to flooding have created a growing international market for the patented erosion

prevention system. Clyde has the opportunity to become the sole UK supplier of the blocks and to be one of a small

number of suppliers able to export the blocks to Europe. To do it he will need to invest a significant amount in CAM

(computer aided manufacturing) technology with a linked investment in the workforce skills needed to operate the

new technology. The net result will be a small increase in the size of the labour force but redundancy for a significant

number of its existing workers either unwilling or unable to adapt to the demands of the new technology. Successful

entry into this new market will reduce his reliance on the seasonal low margin concrete products he currently produces

and significantly improve profitability.

One further complication exists. Concrete Solutions is located in a quiet residential area of its home town. Clyde is

under constant pressure from the local residents and their council representatives to reduce the amount of noise and

dust created in the production process. Any move into making the new blocks will increase the pollution problems

the residents face. There is a possibility of moving the whole manufacturing process to a site on a new industrial estate

being built by the council in a rival town. However closure of the existing site would lead to a loss of jobs in the current

location. Clyde has asked for your help in resolving his dilemma.

Required:

(a) Using models where appropriate, advise Clyde on whether he should choose to take advantage of the

opportunity offered by the international company. (12 marks)

正确答案：

SWOT analysis, including his personal liability to manage the strategic change would be useful. There may be a significant
investment in new technology and employee training to make the new blocks. In effect he will be forming a strategic alliance
with the international company and making significant changes to both the value chain and value system. There will be no
need to invest in sales and marketing as this will be the responsibility of its larger partner. As a major strategic option there
is a need to address issues of its suitability, acceptability and feasibility. In terms of suitability the option seems to address
many of the strategic problems attached to his current product range. It is a product that can be sold all year round and into
a much wider geographical market area. It is in terms of acceptability that the dilemma reveals itself and the impact on the
different stakeholders involved – he may find stakeholder mapping and scenario building useful in coming to a decision. As
the owner of the business he needs to assess the risk involved against the likely returns. Feasibility looks reasonably sound– new resources and skills will be needed but affordable and achievable with the support of the partner.

(c) State the specific inquiries you should make of Robson Construction Co’s management relevant to its

accounting for construction contracts. (6 marks)

正确答案：
(c) Specific inquiries – accounting for construction contracts
Tutorial note: This answer is illustrative of the types of inquiry that should be made. Other relevant answer points will be
awarded similar credit. For each full mark to be earned an inquiry should address the specifics of Robson (e.g. that its
accounting policies are ‘generally less prudent’). The identification of asset overstatement/liability understatement may
reduce the purchase price offered by Prescott.
■ Are any constructions being undertaken without signed contracts?
Tutorial note: Any expenditure on constructions without contracts (e.g. of a speculative nature, perhaps to keep the
workforce employed) must be accounted for under IAS ‘Inventories’; revenue cannot be recognised nor profit taken.
■ Is full provision made for future losses foreseen on loss-making contracts?
Tutorial note: The information in the brief is that ‘provisions are made’. The level of provision is not indicated and
could be less than full.
■ Which contracts started during the year are likely to be/have been identified as loss-making (for which no provision has
yet been made)?
Tutorial note: Profits and losses are only determined by contract at each financial year end.
■ What are management’s assumptions and judgments on the likely future outcome on the Sarwar contract (and other
actual and contingent liabilities)?
Tutorial note: Robson would be imprudent if it underestimates the probability of an unfavourable outcome (or
overestimates the likelihood of successful recourse).
■ What claims history has Robson experienced? (What proportion of contracts have been subject to claims? What
proportion of claims brought have been successful? How have they been settled? Under insurance? Out-of-court
settlement?) How effective are the penalty clauses? (Is Robson having to pay penalties for overrunning on contracts?)
■ What are the actual useful lives of assets used in construction? What level of losses are made on disposal?
Tutorial note: If such assets are depreciated over useful lives that are estimated to be too long, depreciation costs
incurred to date (and estimated depreciation to be included in costs to completion) will be understated. This will result
in too much profit/too little loss being calculated on contracts.
■ What is the cause of losses on contracts? For example, if due to theft of building supplies Robson’s management is not
exercising sufficient control over the company’s assets.

(b) Explain in the context of Flavours Fine Foods, what is meant by:

(i) responsibility; (4 marks)

正确答案：
(b) (i) RESPONSIBILITY is the liability of a person to be called to account for their actions and results, and is therefore an obligation to take some action to discharge that responsibility. Unlike authority, responsibility cannot be delegated. There is however some discussion on the extent to which this statement is true: the idea that responsibility cannot be delegated is too simplistic. Any task contains an element of responsibility. It is the idea of accountability and the direction of responsibility that is the relevant concept and is the problem at Flavours Fine Foods; ultimate responsibility resides with the owners. It is self evident that it is impossible to exercise authority without responsibility because this could lead to problems of control and therefore undesirable outcomes for the organisation. However, the superior (the owner) is always ultimately responsible for the actions of his or her subordinates. The key element here is the recognition of discretion by virtue of the person’s position. This underlines the doctrine of absolute responsibility; the superior is always ultimately accountable.

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