11 Discharge, breach of contract and remedies 1 Discharge 1.1 A contract can be discharged in a number of ways. The method of discharge may ...
2014-06-18 15:0610 Exclusion clauses 1 Definition 1.1 Attempt to exclude liability in whole or in part for negligence or contractual liability. 2 Case law r ...
2014-06-18 15:069 Terms of the contract 1 Certainty of terms 1.1 Once a contract has been made its important to ascertain its content. The content of a cont ...
2014-06-18 09:068 Intention to create legal relations 1 Introduction 1.1 Parties who enter into a contract must have an intention that it will be legally bi ...
2014-06-18 09:06ACCA每年會(huì)根據(jù)會(huì)計(jì)準(zhǔn)則及事實(shí)的需要調(diào)整教學(xué)大綱，當(dāng)年的考試會(huì)以*7的教學(xué)大綱作為考核內(nèi)容，ACCA考官也會(huì)不定期的在ACCA官方網(wǎng)站上發(fā)表考官文章，幫 ...
2014-06-17 13:06Chapter 1 Structure of the legal system 1 Distinction between criminal and civil law 1.1 Civil law Who brings the action?Claimant (plaintiff ...
2014-06-17 13:06Articles of association 1 Introduction 1.1 Articles are concerned with internal regulations of a company. Table A contains the specimen form ...
2014-06-17 13:06Memorandum of association 1 Introduction 1.1 The memorandum defines the companys relationships with third parties. Specimens are in the Comp ...
2014-06-17 13:06Chapter 3 Legal reasoning 1 Doctrine of judicial precedent 1.1 Common law and equity are a body of judgemade laws contained in decisions of ...
2014-06-17 13:065 The nature of a contrac 1 Nature of a contract Definition 1.1 An agreement supported by consideration from both parties and made with inte ...
2014-06-17 13:06agreement 1 Offer Definition 1.1 An * of willingness to be bound on specific terms. 1.2 Must be certain. 1.3 Only the person or a member of ...
2014-06-17 13:067 Consideration 1 Definitions 1.1 It is the element of value in the agreement. 1.2 Both parties must bring something of value to the agreeme ...
2014-06-17 11:06Chapter 4 Human rights 1 Human Rights ACT 1998 1.1 The Human Rights Act imposes a duty in public authorities to comply with the European Con ...
2014-06-17 11:06定義和評(píng)估審計(jì)風(fēng)險(xiǎn)是審計(jì)程序中非常重要的一個(gè)部分，在F8歷年的考試中，主要以兩種形式出現(xiàn)，*9簡(jiǎn)答題，要求解釋一些基本的概念，第二案例題，會(huì)給 ...
2014-06-12 11:06在2007年12月份的考試中，考生們被問(wèn)及評(píng)價(jià)公司在前兩個(gè)季度的財(cái)務(wù)狀況，從*9季度到第二季度銷售上升了61%，這里面比率計(jì)算是沒(méi)有問(wèn)題的，然而，評(píng)價(jià) ...
2014-06-11 13:06ACCA P5科目考前指導(dǎo) Syllabus area D Standard costing and variances are then built on. 所有出現(xiàn)在F2教材中的差異都會(huì)作為很有用的背景知識(shí)用在F5 ...
2014-06-06 11:06
在2007年12月份的考試中，考生們被問(wèn)及評(píng)價(jià)公司在前兩個(gè)季度的財(cái)務(wù)狀況，從*9季度到第二季度銷售上升了61%，這里面比率計(jì)算是沒(méi)有問(wèn)題的，然而，評(píng)價(jià) ...
2014-05-26 10:05
2014年ACCA《F4公司法與商法》輔導(dǎo)講義(19) 1 Introduction 1.1 Insider dealing is understood broadly to cover situations where a person buys or ...
2014-05-21 10:05
2014年ACCA《F4公司法與商法》輔導(dǎo)講義(18) 1 General 1.1 Types of director Company may have in addition to its full time executive directors: ...
2014-05-21 09:05
2014年ACCA《F4公司法與商法》輔導(dǎo)講義(17) 1 Introduction 1.1 Articles are concerned with internal regulations of a company. Table A contains ...
2014-05-21 09:05
2014年ACCA《F4公司法與商法》輔導(dǎo)講義(16) 1 Introduction 1.1 The memorandum defines the companys relationships with third parties. Specimens ...
2014-05-21 09:05
2014年ACCA《F4公司法與商法》輔導(dǎo)講義(15) 1 Registration Overview Documents to Registrar 1.1 Certain documents must be sent to the Registrar ...
2014-05-21 09:05
目前，道瓊斯股票價(jià)格平均指數(shù)共分四組： *9組是工業(yè)股票價(jià)格平均指數(shù)。它由30種有代表性的大工商業(yè)公司的股票組成，且隨經(jīng)濟(jì)發(fā)展而變大，大致可以反 ...
2014-05-20 10:05
根據(jù)大家的建議，我決定先寫關(guān)于最后三門core paper的備考功略。有關(guān)如何使用英文的問(wèn)題，下次繼續(xù)。最后三門科目分別是： 3.5 Strategic Business Pl ...
2014-05-20 09:05
F9 (FINANCIAL MANAGEMENT)，為ACCA FUNDAMENTAL LEVEL 的最后一個(gè)PAPER。根據(jù)2007新大綱的要求，應(yīng)對(duì)整個(gè)PAPER 有總體理解，對(duì)涉及的每一部分都應(yīng)重 ...
2014-05-20 09:05
為在英國(guó)的稅法中，對(duì)于不同類別的收入有不同的計(jì)算方法和稅率，所以同學(xué)們要格外注意，一定要記住什么樣的收入在什么樣的類別里面。 在F6中，會(huì)學(xué)習(xí) ...
2014-05-19 09:05
2014年ACCA復(fù)習(xí)資料《F6 稅務(wù)》大綱變動(dòng)總結(jié) *9，在F6的新大綱中*7增加的內(nèi)容有以下部分： 1. New part d) on cash basis for small business (and re ...
2014-05-14 13:05
ACCA最重要的四個(gè)特點(diǎn) *9，ACCA是一種純英文考試，對(duì)英文的閱讀、寫作能力要求較高。但英語(yǔ)不是障礙，在閱讀英文原版教材的過(guò)程中，英文的閱讀速度和 ...
2014-05-14 11:05
2014年ACCA考試備考已經(jīng)拉開了序幕，國(guó)內(nèi)大部分的ACCA備考生都是在一邊工作一邊學(xué)習(xí)，因而時(shí)間的分配就顯得很重要。那么2014年ACCA考試怎么有效制定學(xué) ...
2014-05-14 11:05
在2007年12月份的考試中，考生們被問(wèn)及評(píng)價(jià)公司在前兩個(gè)季度的財(cái)務(wù)狀況，從*9季度到第二季度銷售上升了61%，這里面比率計(jì)算是沒(méi)有問(wèn)題的，然而，評(píng)價(jià) ...
2014-05-14 11:05
