随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。
RATIONALE Corporate and Business Law is essentially divided into eight areas.
The syllabus starts with an introduction to the overall legal system of China such as the court system,sources of law and judicial interpretations by the Supreme People's Court of China.
It then leads into the area of the property law,including the creation,modification,assignment and termination of property rights;ownership;usufructuary right;security interests and possession.These fields of legal knowledge underpin business transactions generally.
The syllabus then covers a range of specific legal areas relating to various aspects of business of most concern to finance professionals.These are the laws relating to labour contract,contracts,companies,securities and bankruptcy.
These laws include the following five parts:Part 1 covers the formation of labour contract,various forms of labour contract,dissolution and termination of labour contract,special labour contract and legal liabilities.Part 2 covers the formation of contracts,effect of contracts,various demur rights,legal remedies for breach of contracts.Part 3 covers the formation and constitution of companies,the financing of companies and types of capital,and the day-to-day management,the administration and regulation of companies,merger and division of companies.Part 4 covers the application and acceptance of enterprise bankruptcy,bankruptcy administrator,declaration of credit,creditors' meeting and distribution of insolvent assets. Part 5 covering the stocks and corporate bonds,trading of securities,obligation of disclosure and legal liabilities caused by illegal activities.
The final section links back to all the previous areas.This section deals with corporate behaviour relating to business including criminal law.
DETAILED SYLLABUS
A Essential elements of the legal system
1.Court structure
2.Sources of law and the relevant law-making authorities
3.Judicial interpretations by the Supreme People's Court,especially those interpretations relevant to Contract Law and Company Law
B Property law
1.Creation,modification,assignment and termination of properties
2.Ownership
3.Usufructuary Right
4.Security Interests
5.Posession
C Labour contract law
1.Formation of labour contract and effect of labour contract
2.Various forms of labour contract and compulsory provisions of labour contract
3.Dissolution and termination of a labour contract
4.Collective labour contract and despatch of labour service
5.Legal liabilities
D Law of contract
1.Formation of contract
2.Validity of contract
3.Performance of contract and various demur rights
4.Rights of subrogate,off-setting and cancellation
5.Transfer of contract
6.Dissolution of contract and termination of contract
7.Legal remedies for breach of contract
8.Force majeure
E Company law
1.Various forms of companies
2.Incorporation of companies and their internal structures
3.Registered capital and contributions of capital
4.Administration of companies
5.Transfer of shares and stocks
6.Merger and division of companies
7.Accounting and dividends
F Enterprise bankruptcy law
1.Acceptance of the application for bankruptcy
2.Bankruptcy administrator and functions of administrators
3.Debtor‘s assets
4.Bankruptcy expenses and community liabilities
5.Declaration of the creditor‘s right
6.Creditors‘ meeting and creditors’ committee
7.Rectification and compromise
8.Bankruptcy liquidations
G Securities law
1.Corporate bonds,convertible corporate bonds and stocks
2.Listing and trading of securities
3.Obligation of continuous disclosure of information
4.Takeover of a listed company
5.Legal liabilities caused by illegal activities
H Corporate behaviour and legal liabilities
1.Fraudulent behaviour in corporate management and securities transactions
2.Civil,administrative and criminal liabilities
APPROACH TO EXAMINING THE SYLLABUS
The syllabus is assessed by a three hour paper-based examination.The examination consists of seven 10 mark questions,assessing knowledge of the law,and three 10 mark application questions.
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.Further it is not necessary to quote section numbers of Acts
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