ACCA12月份考试F4如何复习 有没有重点复习要点？？

12月份就要考试了F4很没底不知道复习什么

特地为你找到了 高顿财经整理的 ACCA F4学习重点


　　Chapter 1 Structure of the legal system

　　1 Distinction between criminal and civil law

　　1.1 Civil law
        Who brings the action?Claimant (plaintiff) against Defendant.
　　E.g. Brown v Jones
　　Burden & standard of proof?Claimant must prove liability on 'balance of probabilities'
　　Where is action heard?Small claims, County & High Court
　　Who decides liability/remedy?Usually Judge alone
　　Remedy?Compensation. E.g. damages

　　1.2 Criminal law
　　Who brings the action?Prosecution (Regina) against Accused.
　　E.g. R v Smith
　　Burden & standard of proof?Prosecution must prove guilt ‘beyond reasonable doubt’
　　Where is action heard?Magistrates & Crown Court
　　Who decides guilt/sentence?Magistrates/Judge/Jury
　　Sentence?Fine/Imprisonment/Community order

　　2 The courts of law

　　2.1 The European Courts:
　　(a) Court of the European Union (European Court of Justice) (not to be confused with European Court of Human Rights);
　　(i) Hears references and appeals from courts of member states on matters of European Law;
　　(ii) On European Law matters can overrule decisions of any UK court;
　　(b) European Court of Human Rights:
　　(i) The final source of appeal on European Convention on Human Rights matters. (Note that the Convention is now incorporated into UK law by Human Rights Act 1998);
　　(ii) There is no appeal from the European Court of Human Rights to European Court of Justice.

　　2.2 The House of Lords:
　　(a) Highest UK court;
　　(b) Personnel – Lords of Appeal in Ordinary (Law Lords) . 5 will usually sit on an appeal;
　　(c) Jurisdiction – purely appellate. Hears appeals from :
　　– Both divisions of the Court of Appeal
　　– The divisional court of the Queens Bench Division of the High Court
　　– The High Court by "leapfrog procedure";
　　(d) On appeals from some Commonwealth Courts and Channel Islands the court sits as "The Judicial Committee of the Privy Council".

　　2.3 The Court of Appeal:
　　(a) Divided into 2 divisions :
　　– civil and
　　– criminal
　　(b) Personnel – Lord Justices of Appeal. 3 will usually sit on an appeal.
　　– civil division – Master of the Rolls is chief judge
　　– criminal division – Lord Chief Justice of the criminal division
　　(c) Jurisdiction – purely appellate. Hears appeals from
　　– all 3 divisions of the High Court, the divisional court, the EAT, Lords Tribunal and Transport Tribunal
　　– the Crown Court
　　– the County Court (except for certain appeals in regard to family and bankruptcy matters)

　　

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　　2.7 The Magistrates Court (mainly criminal but also civil jurisdiction):
　　(a) Personnel:
　　– Magistrates (Justices of the Peace) – lay persons selected from a panel by the Lord Chancellor
　　– Circuit Judges – paid ‘professional magistrates’
　　– Magistrates Court Clerks
　　(b) Jurisdiction:
　　– Deals with summary offences and also has some civil jurisdiction
　　– Committal proceedings (in re: indictable offences)
　　– Some family jurisdiction
　　– Debt collection for public utilities, council tax
　　– Control licences for selling liquor in their area