2016年3月ACCA P4考前tips-bpp版
2016年ACCA考试模拟试题：财务管理(3)
2016年ACCA考试模拟试题：财务管理(3)An organisation is reviewing the way that Information System (IS) projects are accounted for in the organisation. At present the Information Systems department (which undertakes the IS projects) is a non-recharged cost centre.However, the organisation wishes to explore the advantages and disadvantages of other charging approaches.Four approaches are being considered(1)Non-rechargeable cost centre (current situation)(2)Recharged at cost(3)Recharged at a mark up (profit centre)(4)Setting up a separate IS companyRequired:FOR EACH of the FOUR approaches listed above:(i)briefly describe the principle of the approach;(1 mark)(ii)briefly describe ONE advantage of the approach;(2marks)(iii)briefly describe ONE disadvantage of the approach.(2 marks)The mark allocation shown is for each approach, four approaches are listed.(20 marks)5(Designing Information Systems)An organisation wishes to purchase a software package to administer its workflow requirements. It is currently drawing up an Invitation to Tender (ITT) to send out to potential suppliers.Required:(a)Identify and briefly describe the contents of FOUR possible sections of the Invitation to Tender which will be sent to the potential suppliers.(12 marks)(b)Some of the managers are sceptical about the formal drawing up of an ITT. Project manager, Mary Mendes, claims ‘our approach is to select a software package from a well-established software house, show it to the users and convince them that it is what they want. Ours is a much quicker approach than all this formal ITT stuff’.Explain the potential problems of Mary’s approach tosoftware package selection and explain how these are overcome by a formal approach that includes the production of an ITT.(8 marks)(20 marks)46(Evaluating Information Systems)An examination board currently has a system where the following details are held about examinations. There are currently 1,000 examinations on file, set by 100 examiners. Each examiner has set 10 examinations. There is a simple computer file (called ASSESSMENT) containing 1,000 records. Each record has the following structure: ASSESSMENT fileField nameLength of fieldType of fieldExamination number4NumericExamination name30CharacterExaminer name30CharacterExaminer address50CharacterPassmark2Numeric。
ACCA考试经验分享：关于F4阶段的考试你该怎么准备
F4阶段的考试在很多的小伙伴眼里是很难的。
其实不然，ACCA很多科目都是相通的，我觉得所有科目的学习方法都是差不多的，上课(或者自学)、看书消化、做练习册或者历年真题巩固，这样学下来，通过考试不是难事。
下面中公财经小编就给大家介绍一个真实的例子;很多人对ACCA有一种畏惧之心，还没学就一直觉得ACCA很难，这样学习的时候压力就会很大。
其实，比起CPA，ACCA的通过率已经很高了，全球平均通过率都在40%左右，中国学生的通过率会更高。
为什么会怕ACCA?我想很大一个原因是英语，全英文答卷对中国学生来说是一个挑战。
有很多人以四六级成绩来衡量自己的英语水平，其实，CET和ACCA的关系不大，让有很高四六级成绩的人来答ACCA的题目，不一定能答好。
ACCA 考官改卷子的时候，对中国学生的英语语法要求会放低，只要能清晰表达自己的意思就行了，不需要复杂的句式。
如果大家要锻炼自己的英语的话，只要读写熟练就可以了，多读考官文章，多看练习册和历年考题，至于听和说，这在以后的工作中是重要的，但在考试中要求不大。
当然，如果是国外老师上课，对英语听说就有要求了。
对于F4这门课，中国学生的通过率比较低，即使过了，分数也都不高。
我当时看了那么厚一本教材，也被吓到了，感觉都是要背的，但是最后我背的东西并不多，待会后面会写到。
大家首先要选一套好的教材，现在最流行的是BPP的教材，书加练习册。
我很喜欢他们的练习册，也就是REVISION KIT，有很多历年的真题，我考F4用的就是BPP的REVISION KIT。
我建议大家看一遍书，有个印象，然后就开始做练习册，说是做，其实就是“看”，直接看答案，了解答题的思路和答题重点。
练习册至少要看两遍，我们那次考试很多题目都是练习册的原题。
看答案的时候你会发现，所有答案都很长，有很多东西看上去和题目的问题没什么关系，这里要注意，F4考试是充分展示你的知识，比如对于某个知识点，你可以把知道的相关内容都写上去，可能都会有分。
ACCA考试全科经验分享 备考经验+日常笔记，出坑小姐姐经验分享
ACCA考试全科经验分享备考经验+日常笔记，出坑小姐姐经验分享今天请到的是一位英语专业的ACCAer还差P7一科就顺利出坑了小姐姐很认真14科每科都有划重点！这份学习方法干货中的干货肯定对备考6月的你有所帮助丨文：黄梦媛南昌师范学院15级商务英语高中学的理科，高考填志愿时，前五个学校选的都是会计专业，最后一个志愿也就是现在我所在的学校，选的是商务英语专业，因为这个学校会计是专科。
再给大家分享一个2019ACCA考试资料包，还可以分享给小伙伴>>>自提，戳：ACCA资料【新手指南】+内部讲义+解析音频进学生会，进社团才慢慢发现，宁愿一人也不想被同化。
每天都是英语相关的课程，我并不喜欢这种生活，于是开始走文学方向，练字、看书投稿让生活变得充实，但因为电台以及文章的敏感导致我整天更加的郁郁寡欢。
有一次听卢思浩的一个采访电台，才发现，原来人可以同时活成两个自己，白天是那个给自己目标，不断突破的人，夜晚可以是那个忘记世界上俗人的压力，倾倒着自己内心的人。
经历很长一段时间迷茫后，我下定了决心要考一个证书，最后看到了ACCA。
去了许多培训机构做对比，高顿的服务态度和专业度让我决定就是它了。
从16年6月底报名，至今还差一门P7出坑，中间有惨痛的Fail过，下面分科和大家分享备考经验。
刚接触ACCA先学的F1，先赞美一下小予老师，央财毕业，很温柔的一个老师，可能是因为她会很真诚地给我们分享一些她的经历及经验，你能感觉到面前的这个人像一个热心的小姐姐，一份难得的真诚。
因为喜欢F1老师，F1学的很开心。
喜欢周末充实的感觉，喜欢和一群目标明确有想法的人一起学习，一起讨论哪家外卖好吃，一起边吃外卖边聊天，大家坐在沙发上看综艺。
【建议】：（1）建议F1-4学完复习1周就直接去考，太久了容易忘记；（2）最好还是按照顺序考，我是先考的F3，再考的F2，最后是F1，F1内容多且杂很容易忘记，所以可以把网课里、课本上的、BPP练习册的知识点用截屏或拍照等方式，按章节顺序放在平板的相册里了，考前直接看这些图片。
2016年3月ACCA P1考试模拟题(二)
2016年3月ACCAP1考试模拟题(二)2016年ACCA将推出四个考季，为了方便大家更好地复习2016年3月ACCAP1考试，小编在百度文库定期传一些考试资料，如有其他需要可以访问财萃网。
Section B – TWO questions ONLY to be attempted2 It was the final day of a two-week-long audit of Van Buren Company，a longstanding client of Fillmore Pierce Auditors. In the afternoon，Anne Hayes，a recently qualified accountant and member of the audit team，was following an audit trail on some cash payments when she discovered what she described to the audit partner，Zachary Lincoln，as an ‘irregularity’。
A large and material cash payment had been recorded with no recipient named. The corresponding invoice was handwritten on a scrap of paper and the signature was illegible.Zachary，the audit partner，was under pressure to finish the audit that afternoon. He advised Anne to seek an explanation from Frank Monroe，the client‘s finance director. Zachary told her that Van Buren was a longstanding client of Fillmore Pierce and he would be surprised if there was anything unethical or illegal about the payment. He said that he had personally been involved in the Van Buren audit for the last eight years and that it had always been without incident. He also said that Frank Monroe was an old friend of his from university days and that he was certain that he wouldn‘t appr ove anything unethical or illegal. Zachary said that Fillmore Pierce had also done some consultancy for Van Buren so it was a very important client that he didn‘t want Anne to upset with unwelcome and uncomfortable questioning.When Anne sought an explanation from Mr Monroe，she was told that nobody could remember what the payment was for but that she had to recognise that ‘real’audits were sometimes a bit messy and that not all audit trails would end as she might like them to. He also reminded her that it was the final day and both he and the audit firm were under time pressure to conclude business and get the audit signed off.When Anne told Zachary what Frank had said，Zachary agreed not to get the audit signed off without Anne‘s support，but warned her that she should be very certain that the irregularity was worth delaying the signoff for. It was therefore now Anne’s decision whether to extend the audit or have it signed off by the end of Friday afternoon.Required：(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threats to auditor independence in the case. (9 marks)(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee of Fillmore Pierce and as a qualified professional accountant.Required：(i) Compare and contrast her duties and responsibilities in the two roles of employee and professional accountant. (6 marks)(ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)(c) Explain how absolutist (dogmatic) and relativist (pragmatic) ethical assumptions would affect the outcome of Anne’s decision. (6 marks)(25 marks)3 Mary Hobbes joined the board of Rosh and Company，a large retailer，as finance director earlier this year. Whilst she was glad to have finally been given the chance to become finance director after several years as a financial accountant，she also quickly realised that the new appointment would offer her a lot of challenges. In the first board meeting，she realised that not only was she the only woman but she was also the youngest by many years.Rosh was established almost 100 years ago. Members of the Rosh family have occupied senior board positions since the outset and even after th e company’s flotation 20 years ago a member of the Rosh family has either been executive chairman or chief executive. The current longstanding chairman，Timothy Rosh，has already prepared his slightly younger brother，Geoffrey (also a longstanding member of the board)to succeed him in two years’time when he plans to retire. The Rosh family，who still own 40% of the shares，consider it their right to occupy the most senior positions in the company so have never been very active in external recruitment. They only appointed Mary because they felt they needed a qualified accountant on the board to deal with changes in international financial reporting standards.Several former executive members have been recruited as non-executives immediately after they retired from full-time service. A recent death，however，has reduced the number of non-executive directors to two. These sit alongside an executive board of seven that，apart from Mary，have all been in post for over ten years.Mary noted that board meetings very rarely contain any significant discussion of strategy and never involve any debate or disagreement. When she asked why this was，she was told that the directors had all known each other for so long that they knew how each other thought. All of the other directors came from similar backgrounds，she was told，and had worked for the company for so long that they all knew what was ‘best’for the company in any given situation. Mary observed that notes on strategy were not presented at board meetings and she asked Timothy Rosh whether the existing board was fully equipped to formulate strategy in the changing world of retailing. She did not receive a reply.Required：(a) Explain ‘agency’ in the context of corporate governance and criticise the governance arrangements of Rosh and Company. (12 marks)(b) Explain the roles of a nominations committee and assess the potential usefulness of a nominations committee to the board of Rosh and Company. (8 marks)(c) Define ‘retirement by rotation’ and explain its importance in th e context of Rosh and Company.(5 marks)(25 marks)。
ACCA
新手导航：ACCA报考指南及常见相关问题汇总2009年6月ACCA各科考试通过率教材真题下载：[ACCA]—2009年6月考题及答案超级汇总版[ACCA]ACCA历年全球统考考题汇总[ACCA]—历年试题下载汇总（P1—P7,F1—F9）[ACCA]—新旧大纲历年试题下载汇总（P1—P7,F1—F9）ACCA教材下载—F1_chapter1-3(word版)ACCA教材下载—F5_word版[ACCA]—2009年F4模拟试题课件及讲义：[ACCA]—2009年12月份各科讲义下载汇总F4—公司法和商法—讲义下载09年12月f4讲义09.6 F9讲义及练习[ACCA考试]《F1 会计师与企业Accountant in Business （AB）》讲座课件下载[ACCA考试]《F2 管理会计Management Accounting（MA）》讲座课件下载[ACCA考试]《F3 财务会计Financial Accounting （FA）》讲座课件下载[ACCA考试]《F7 财务报告Financial Reporting （FR）》讲座课件下载[ACCA考试]《F8 审计与认证服务Audit and Assurance Services（AAS）》讲座课件下载备考辅导：F5复习资料F9复习资料整理分享2009年11月考官文章汇总资料2009年10月考官文章汇总资料2009年12月ACCA考试tips大全！ACCA字典会计科目中英对照经验分享：[经验分享]ACCA看书有诀窍[经验分享]中国ACCA第一人：吴卫军[经验分享]我的ACCA考试经验、教训以及建议[经验分享]F7,F9 的攻略（ACCA考试总结）[经验分享]ACCA考试高手的经验[经验分享]ACCA考试技巧与学习方法[经验分享]ACCA工作经验－work Experience[经验分享]—ACCA考试试题的特点及做题技巧分析[经验分享]—ACCA考试技巧与学习方法![经验分享]—ACCA三遍循环法[经验分享]—ACCA考试实战攻略(1)[经验分享]—ACCA考试实战攻略(2)[ACCA考试]《F3 财务会计 Financial Accounting （FA）》讲座课件下载ACCA F6 真题[ACCA]ACCA各Paper考官一览表[ACCA考试]《F1 会计师与企业 Accountant in Business （AB）》讲座课件下载[ACCA考试]2007年12月开始执行的新大纲的模拟试题[ACCA]ACCA历年全球统考考题汇总[ACCA]教材相关问题汇总[转贴]我是这样考过ACCA的(word版)[转贴]ACCA考试经验及P1.2－P2.2攻略（完整下载版）[转帖]ACCA看书有诀窍[转帖]中国ACCA第一人：吴卫军[转帖]我的ACCA考试经验、教训以及建议[ACCA考试]《F8 审计与认证服务 Audit and Assurance Services（AAS）》讲座课件下载[ACCA考试]《F2 管理会计 Management Accounting（MA）》讲座课件下载[ACCA考试]《F7 财务报告 Financial Reporting （FR）》讲座课件下载[ACCA]ACCA 考试报考指南ACCA 考试介绍特许公认会计师公会(The Association of Chartered Certified Accountants,简称ACCA) 成立于1904年，是目前全球最大的国际会计师组织。
ACCA考试P4历年真题精选及详细解析1109-76
ACCA考试P4历年真题精选及详细解析1109-76Question：ST Inc makes a bid to acquire all the share capital of WV Inc, paying for the acquisition by means of a share exchange. The shares of ST Inc are currently trading on a P/E of 12.5 and the shares of WV Inc are trading on a P/E ratio of 15. No savings or increase in combined sales are expected as a result of the takeover.Given no change in the annual profits after tax of either company, what will happen to the earnings per share of the combined ST group after the takeover?A. EPS will remain the same.B. EPS will go down.C. It is impossible to assess, without figures for earnings and numbers of shares.D. EPS will go up.The correct answer is: EPS will go down.When the bid consideration is all in shares and one company buys another on a higher P/E ratio, the EPS will fall after the takeover unless total profits can be increased after the takeover, perhaps through economies of scale or higher combined total sales. In this question, there are no such profit increases.。
2016年3月份ACCA考试真题P1复原
2016年3月份ACCA考试真题P1复原【ACCA P1真题复原】Q1 案例：高利贷公司，电话销售，按单计算佣金，社会反响不好；政府出台新政约束，设利息上限两倍，并要求核查贷款人信用背景。
公司營收受損股价下跌打算改商業模式，加强内控。
请了个在公司做了30年会计的员工做内审，这人努力学习内审知识，但要向财务总监汇报。
公司有审计委员会，但形同虚设。
业务部门反抗激烈，说内审烦人。
a) 新法规对SKH的影响：员工，股东，客户；b)解释Internal audit function和面临的挑战；c)解释Independence和建议改善内审独立性；d) Statement of BOD to Shareholders: i) 解释Non-executive Committees和重要性；ii) Effective risk assessment process重要性；iii) Risk & IC reporting重要性Q2 案例：CEO很牛，公司很成功，退休前攒很多股票期权。
股东担心后继无人，CEO想用新业务推高股价然后套现退休。
但新业务会把公司利息偿还倍数拉低，而违反银行贷款协议。
于是CEO想歪招，要调高存货操纵利润，同时说公司外审是以前马仔可以搞定。
a)解释Conflict of interest；结合案例指出COI；b)解释Agency relationship；Accountability怎么加强双方信任降低代理成本；c)解释Probity；批判CEO行为Q3 案例：军火商想上市:1）美國；2) 亞洲发展中国家（Principle-based）a) Pros& cons of rules-based approach和案例公司。
ACCA-F4-知识点总结
Chapter11. 民法(civil law)和刑法（criminal law ）的划分Civil law: an form of private law ， used by individuals to assert rights against other individualsCriminal law: an aspect of public law to regulate crimes and to punish offenders1. legislation(made by the Parliament)/secondarylegislation( in exercise of law-making powers delegated by Parliament). [注：Necessity for delegatedlegislation/secondary legislation :more convenient ;can hand over the task of specifying the law in detail to experts]2. 在case law 中:common law 普通法[created by judgesthrough the application of the principle of judicialprecedent. common law drew on customs/equity law 衡平法:to resolve disputes where damages are not asuitable remedy and to introduce fairness into the legal system.] 2. 不同法院管辖事件的类型Chapter2 Chapter21. Doctrine of Precedence(遵循先例制度的一般规则): somedecisions made by a court are binding and similar subsequent legal cases should be decided on the basis of the law established in earlier cases.2. 可以创立判例法规则: Supreme Court/Court ofAppeal/High Court;不可以创立:Crown, Magistrates, County Courts cannot create precedent.3. Elements of judicial decision(影响法庭判决的因素):rationdecidendi 判决理由[the reason for the decision]/Obiter dicta 附带说明[statement made by the way, not binding, but merely of persuasive authority]4. 法官又可以因为那些理由拒绝先例(disregarding judicialprecedent): Overrule 取代[the procedure whereby a court higher in the legal hierarchy sets aside a legal ruling established in a previous case]/Reverse 推翻[a procedure whereby a court higher in the hierarchy reverses the decision of a lower court in the same case]/Distinguishing 法官的自由裁决[a precedent is avoided by a judge demonstrating that the material facts of two cases are not the same]5. Rules of Statutory Interpretation(法的解释):①the literalapproach :the literal rule[means that words in the Act should be given their literal and grammatical meaning rather than what the judge thinks they mean./the golden rule :this rule is applied in circumstances where the application of the literal rule is likely to result in an obviously absurd result. ②the purposive approach :the judge should ,where necessary ,look beyond the words of statute to find out the reason/purpose for its enactment, and that meaning should be interpreted in the light of the purpose[Mischief rule :purposive approach 的具体表现形式/where a statute is designed to remedy a weakness in the law, the correct interpretation is the one which achieves it.]6. 语言处理规则（法律没有追溯力 a statute does not haveretrospective effect ）Chapter3 合同法（IMP ）1. 合同的概念a legally binding agreement enforceable in law2. 从要约到承诺是否达成agreement [invitations to treat 要约邀请--offer 要约--acceptance 承诺----agreement]3. Termination of an offer:express rejection/counter off 反要约/lapse of time/revocation of an off/death/if the off is suject to a condition,it will lapse on failure of that condition4. Privity of Contract 合同相对性原则: the common law doctrinethat only those are party to the contract---have rights or liabilities under the contract/ have the right to enforce the contract,contracts cannot give rights or obligations to othersChapter4 1. 分类标准Express and lmplied terms:某个条款是否经过双方当事人协商同意（agreed by the parties ）Condition ，warranties and innominate terms 核心，从属和无名条款 ：根据条款重要性 2. 免责条款 （三观 概念）Any clause that attempts to exempt , or limit, the liabilityof one party for breach of contract or negligence3 test: correctly incorporated into the contract形式正确/worded clearly to exclude the breach措辞清晰/reasonable per statute内容合理Chapter51.type of breach⏹Repudiatory breach根本性违约：refusal to perform拒绝履行/failure to perform an entire obligation不履行某项/incapacitation无力履行/breach ofcondition 违反核心条款/breach of an innominateterm违反无名条款⏹Anticipatory breach预期违约：未到合同履行时间，当事人提前说明无法履行；收到预期违约通知可立即追究违约责任，也可等到履行合同时间追究责任Lawful excuses for non-performance开脱责任：performance is impossible因不可预见的事情发生不可履行/尝试履行被拒绝/ the other party make it impossible for him to performance/contract is discharged through frustration情势变更/the party have been agreement permitted non-performance2.Remedies : when a breach occurs, the court has to decidewhat the appropriate remedy should be.3.Liquidated damage违约金：a genuine pre-estimate ofthe loss在订立合同前已经商定了，有利于解纠纷，如果违约金过高（远大于loss）判为惩罚性，则不可执行4.specific performance ：the court directs a party tocomplete their contractual obligations以下几种情况法官不会让合同继续履行：courts cannot supervise法官无力监督履行/personal service/minors involvedChapter6 Tort侵权法A wrongful act against an individual which gives rise to a civil claim.1.过失侵权的4个证明环节（概念标准内容）Negligence:It arises when one person suffers damage or injury though the negligent act(or omission to act)of another person.①Duty of care注意义务(三步走原则)1.Reasonable foreseeability合理预见原则2.Proximity关联性原则3.Justness and fairness of imposing a duty of care公平合理地强加注意义务②A breach of that duty违反注意义务1.general rule:The test for establishing breach of duty is an objective one:a breach of duty occurs if the defendant:”...fails to do something which a reasonable man...would do.”2.Special factors to considera.The probability of injuryb.The seriousness of the risk造成伤害的严重性c.Cost and practicability成本可行性mon practice证明是行业误差范围内e.Skilled persons/professionalsf.Social benefit③The breach of duty caused harm to the claimant违反义务是导致损失的原因1.The but for test2.No break in the chain of causation切断因果关系链的要素a.A natural eventb.Act of a third party 原侵权人不承担责任c.Act of the claimant④The loss ware not too remote主张的赔偿合理Reasonable foresight只赔偿违法者可以合理预见的部分2.抗辩事由①Contributory negligence共同过失（一般只是减少赔偿额，个别情况全部免除）②Volenti non fit injuria同意不生违法（彻底免除）Chapter7 劳动法1.身份判别①Control test :The amount of control that one person had over the other②Integration test不会外包给他人的，不可或缺的③Multiple test/Economic reality testa. The regularity and method of payment报酬支付频率，支付方式b. The ownership of tools and equipment是否提供工具c. The regularity of hours of work工作时间d. The ability to delegate all the work/to provide substitute是否代理2.义务①Common Law Duties-Employers’ common law duties1)Duty of mutual trust and confidence2)To provide work for workers3)To pay wages/remuneration4)To indemnify employee against expenses and losses5)To provide for the care and safety of the employee6)No duty to provide reference when employees leave-Employees’ common law duties1) To obey reasonable and lawful orders2) To act faithfully/duty of faithful service/duty to account for all money and property3) To exercise reasonable skill and care in any activity in their role as an employee/reasonable competence to do his job4) Personal service亲自完成交付的责任②Statutory Duties1)Pay and equality不能低于国家平均2) Time off work3)Trade union officials工会组织罢工可以参加，还要给工资4) Every woman has a right to maternity leave and some are entitled to maternity pay5) Health and safety6)Working time:17week,not exceed 48 hours for each 7 days除非员工书面同意多工作7) Flexible workingChapter81.解雇通知时间的计算1m-2Y: not less than 1 week2y-12y:1 week for each year≥12y: not less than 12 week劳动者离职要提前一周通知，合同期满不续则每工作一年折合一个月工资2.自动正当参加非法集合罢工unofficial industrial action/对国家安全有威胁自动不正当怀孕pregnancy/员工参加工会活动/收购并购时的解雇dismissal on transfer of an undertaking/工作存在安全问题/最低工作标准/作息时间/员工在周天拒绝工作3.用人单位解雇不当Chapter9 代理法1.代理关系建立方式Express agreement between the agent and principal达成委托代理协议合同，口头书面皆可Implied agreement默认没有代理协议但默认存在关系Ratification追任代理人先履行合同，事后委托人建立合同关系Without consent of principal 没有征得委托人同意就建立关系necessity/Estoppel2.代理权限（3）Express authority明示代理权限Implied authority默认代理权限Apparent/ostensible authority看起来有代理权限，实际上并没有Chapter10 合伙企业法1.合伙企业(概念):the relationships that subsists betweenpersons carrying on a business in common with a view to profit. standard partnership is not s separate legal entity and its partners have full personal liability for the debts of partnership.2.Termination/dissolution合伙企业解散的债务处理:payingoff external debts/repaying to the partners any loans or advances/repaying the partner’s capital contribution/anything left over is then repaid to the partners in the profit sharing ratio .3.Termination/dissolution合伙企业解散的条件:expiry of afixed period stipulated in the partnership agreement/completion of the express purpose for which the partnership was formed/partner gives notice to leave/a new partner is admitted into the partnership/death or bankruptcy of partner/happening of any event which makes company can’t carry on/on application by a partner the Court may decree a dissolution of the partnership4.Sole trade宏观特征:is not a separate legal entity, theperson and business are viewed as the same legal entity 5.Authority合伙人的代理权限:express authority明示代理权限[from partnership agreement]/implied authority默示代理权限/apparent authority表面代理权限[已经退伙但其他人不知道]6. A partner’s liability usually extends to the period forwhich were actually a partner of a firm. 合伙人只对担任合伙人期间合伙企业产生的债务有清偿责任7.Limited Partnership(LP)特征:the partnership must beregister with the Company Registry/one or more of the partners must bear full,unlimited liability/partners with limited liability may not take part in management and cannot usually bind the business in contract/limited partner cannot withdraw their capital8.Limited Liability Partnership(LLP)特征:must be registeredwith the the Registrar of Companies, with formation documents signed by at least two members/has a legal personality separate/ the name of partnership must end with LLP/partners are known as members, of which there must be at least two/LLPs must file annual returns and accounts/all members are agents of LLP/all members’liability is limited/a designated member is responsible for administration and filing/LLP is not subject to corporation taxChapter121.设立pre-incorporation contacts谁来履行？Promoters发起人2.交什么文件①Memorandum of association公司章程（89年）②Application for registration注册申请书③A statement of capital and initial shareholdings关于公司资本坏人原始持有股份的状况说明④Statement of compliance遵从声明⑤A statement of company’s proposed officers拟任命谁为公司管理人员⑥A copy of any proposed articles of association自拟公司章程（06年）不是必须提交，没交使用默认模版3.2个证书的功能①Certificate of incorporation注册许可证Private company 只需要注册许可证，是形式审查②Trading certificate营业许可证Public company需要两个证，申领到注册许可证后一年内要申领到营业许可证，否则强制清算，是实质审查a.Allotted share capital is at least £50,000(允许股东分批缴纳)b.At least one quarter of the nominal value of the allotted share capital has been paid up(minimum £12,500)首次不低于票面的1/4，为确保一开始不会有资金困难c.Details of promoters’ expenses设立费用具体怎么产生d.A statement of compliance in respect of payment of nominal values and share premium4.章程修改的程序和内容-Contentsa. Directors’ powers and responsibilityb. Decisions making by directorsc. Appointment of directorsd. Organization and conduct of general meetingse. Issue and transference of sharesf. Payment of dividendsg. Exercise of members’ rights-Alteringa. Passing a special resolution通过股东会的特别决定，3/4以上同意批准b. Providing the alteration has been made “bona fide in the interest of the company as a whole”内容符合全体股东的意愿5.各个公司名称缩写代表含义-Ltd：Limited-plc：public limited companyChapter131.capital的分类2.普通股优先股的概念和差异3.Bonus issue红利股发行The capitalization of the reserves if a company by the issue if additional shares to existing shareholders, in proportion to their holdings. Such shares are normally fully paid-up with no cash called for from the shareholders4.Share premium概念shares may be issued at a price above their nominal value, the difference between the issue price and the nominal value is a share premium用途the issue of fully paid bonus share/writing off the preliminary expenses of company formation/writing off the discount on the issue of debentures/repurchase of debentures at a premiumChapter11 公司法The consequences of separate legal personality for the company are as follows:(1897年案例引出的规则）1: members' liability is limited.2: perpetual succession become possible as the company will need to be formally wounded-up.3: the company itself can own property.4 :the company can use, and be sued in its own name.Types of company (公司的分类）。
ACCA状元心声 - P4 冠军 吕尚融
ACCA状元心声- P4 冠军吕尚融在我收到ACCA北京代表处的祝贺邮件时，确实感到很意外，当然也会不由自主的高兴。
我是一名西安交通大学在校大学生，从大二开始考全球考，考到大四，可以说在最后我给自己的ACCA学习画上了一个不错的句号。
从考F开始到P，我都是秉持着过了就好的心态，我也依然建议大家这么想。
心态摆正，其他才好办，至于考过的可行性方面，我的方法也不能称之为方法——做题。
在P这个阶段，看书可以说是几乎没用的，听课的作用在于省功，背讲义和做题才是王道。
P1，3多背，P2，4多做，至于我选的P5，我个人认为是最考综合思维的一门，很难，如果大家要选，建议背和做题都要有，平时还要多思考。
在微观层面上，如果大家也一起考P3，4，5的话呢，我建议时间分配是3：4：3。
P3和P5有很多相似的重合的部分，可以相辅相成，P4则要自立门户。
个人觉得P5在比较大的层面上考的是一种商业感觉，要过得有不错的运气，不必强求，但其余两门是一定可以拿下的。
既然大家都走上ACCA之路，就只有一直向前了，在这个过程中毫无疑问最大的问题就是自己的心理。
第一次考F6，7时惶恐焦虑，F8，9相对简单，容易轻视，P1，2答题压力增大，又会担心，P3，4，5一次三门，有压力又充满信心。
这就是我ACCA之路的心理。
最后我才发现，那个50分的线是自己给自己画的，难还是简单取决于自己。
保持良好的身体状况是一切的基础，规律作息是我们大学生最重要的必修课。
学习书本是生活的一部分，是为生活而服务的。
在这里要感谢我的爸妈，亲爱的徐同学和老师们，还有突击期相互学习的小伙伴们，在最后即将离别的时刻，忘大家珍重，珍重啊。
2016年12月ACCA考试F4冲刺练习及答案
2016 年12 月ACCA 考试F4 冲刺练习及答案Fundamentals Level -Skills Module，Paper F4 (GLO)Corporate and Business Law (Global) June 2009 AnswersIn relation to aspect of business law the default law and cases refer to the United Kingdom，however relevant law from other jurisdictions will be credited where appropriate.1 This question requires candidates to explain the way in which the doctrine of precedent operates within two of three legal systems，although it is recognised that the doctrine is essentially an aspect of Common Law systems.(a) Precedent in the English Common LawThe doctrine of binding precedent，or stare decisis，lies at the heart of the English legal system. The doctrine refers to the fact that within the hierarchical structure of the English courts，a decision of a higher court will be binding on a court lower than it in that hierarchy. When judges try cases they will check to see if a similar situation has come before a court previously. If the precedent was set by a court of equal or higher status to the court deciding the new case then the judge in the present case should normally follow the rule of law established in the earlier case.It is important to establish that it is not the actual decision in a case that sets the precedent; that is set by the rule of law on which the decision is founded. This rule，which is an abstraction from the facts of the case，is known as the ratio decidendi of the case.Any statement of law that is not an essential part of the ratio decidendi is，strictly speaking，superfluous; and any such statement is。
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2016年3月ACCA P4考前tips-bpp版
Q1
We would expect section A questions to be mainly based on core syllabus areas such as: project appraisal, business valuations (both are likely to include cost of capital calculations) and risk management (hedging).
Q2-4
–currency risk management
–business re-organisation
–real options
General advice
The 50 mark compulsory question will, inevitably, draw from a number of different syllabus areas. The examiner has said that he does not plan exams by referring to past exams (i.e. checking that the whole syllabus is being tested over the course of a number of exam sittings).
These factors mean that question spotting extremely difficult for this paper. However we would expect section A questions to test core syllabus areas as listed above.
In section B one of the questions may be entirely discussion based (but this is not guaranteed from June 2013), and often involves ethical issues and general financing issues (e.g. dividend
policy).
Remember that this paper is not a maths exam –in all exam questions the examiner is as interested in your ability to communicate well and to give good management advice as he is in
your numerical ability.
Keep checking the ACCA website for articles written by the P4 examiner in the lead up to the exam, these are often tested.。