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ACCA F4考试常见问题

2017年05月03日
14:12
作者：高顿财经
来源：高顿财经
阅读：（124）

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摘要：立即下载 2017年ACCA考试**资料！ACCA考试必备！ Q.What is the difference between a Limited Partnership and a Limited Liability Partnership(LLP)? A.A Limited Partnership was formed under t...

立即下载2017年ACCA考试**资料！ACCA考试必备！

　　Q.What is the difference between a Limited Partnership and a Limited Liability Partnership(LLP)?

　　A.A Limited Partnership was formed under the 2007 Act and allowed partnerships to have at least one unlimited partner.An LLP is governed by the 2000 Act and under this all partners have limited liability,restricted to the amount of capital invested.

　　Q.What is the difference between revocation of an offer and rejection of an offer?

　　A.Revocation is where the offeror(the person making the offer)takes back his offer.For example,someone who is offering for sale a car,changes their mind.Rejection of an offer is where the offeree(the person to whom the offer is made)does not accept the offer.For example,they decide not to buy the car.

　　Q.Is it necessary,in respect of cases quoted in my answer,to give the full name,facts and date of the case?

　　A.The name is not usually essential(although some,e,g,Salomon v Salomon&Co.Ltd,should never be forgotten).In most answers it is sufficient to say‘in a decided case…….’and then give an outline of the facts.Sometimes the facts are not necessary if the legal principle behind the decision is discussed.I would not expect students to remember the date of cases.

　　Q.Do I need to know all of the cases?

　　A.No,there isn’t a need to learn all of the cases–just the ones that are the most important;these will have been highlighted as part of your Kaplan courses–so make a note of them as you go along for revision references.

　　Tips:

　　When remembering cases try to use word association to help you match up names and facts.For example:

　　Sigsworth–the son was not worthy of inheriting from his mother because he had murdered her.

　　Hochester v De La Tour–courier was aware the tour was not going ahead.

　　To learn the courts structure draw yourself a chart of the court then add arrows up to indicate the route of appeals and arrows down to indicate judicial precedence.

“本文转载自accaexamtips.net，原文链接:http://www.accaexamtips.net/2016/05/acca-f4-frequently-asked-questions-faqs/，再转载请注明出处

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