ACCA2011年6月份考试大纲(F4)(6)

　　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。

　　Study Guide

　　A ESSENTIAL ELEMENTS OF THE LEGAL SYSTEM

　　1.Court structure

　　a)Explain the structure of the courts.^[1]

　　b)Explain the court jurisdiction for civil cases,including territorial jurisdiction,jurisdiction by forum level,exclusive jurisdiction,transfer of jurisdiction and designation of jurisdiction.^[1]

　　2.Sources of law and the relevant law-making authorities

　　a)Explain the different levels of law and regulations and their law-making authorities.^[1]

　　b)Understand the functions of the administrative regulations in business operation of China.^[1]

　　3.Judicial interpretations by the Supreme People's Court especially those interpretations relevant to contract law and company law

　　a)Understand the role of judicial interpretation.^[2]

　　b)Explain the importance of judicial interpretation in relation to business law.^[2]

　　B PROPERTY LAW

　　1.General principles of property law

　　a)Understand the registration of immovables and its legal effect.^[1]

　　b)Understand modification of registration of immovables.^[1]

　　c)Understand the rule of property right on delivery of movables.^[2]

　　d)Understand the rules on the expropriation of property rights.^[1]

　　2.Ownership

　　a)Understand the protection of property rights.^[1]

　　b)Understand the various rights of the property owner.^[1]

　　c)Understand state ownership,collective ownership and private ownership.^[1]

　　d)Understand the divided co-ownership interest in buildings.^[1]

　　e)Understand the neighbouring relations.^[1]

　　f)Understand co-ownership.^[1]

　　g)Understand the special rule as to acquisition of ownership.^[1]

　　3.Usufructuary right

　　a)Explain the definition of usufruct rights.^[2]

　　b)Explain the right to land construction management.^[2]

　　c)Explain the right to the use of construction land.^[2]

　　d)Understand the definition of easement and the exercise of easement.^[2]

　　4.Security interests

　　a)Understand the general rules as to security interests.^[1]

　　b)Explain the general mortgage and the properties allowed to be mortgaged and the registration of mortgage.^[2]

　　c)Explain the effect of mortgage and the exercise of mortgage rights.^[2]

　　d)Explain the maximum amount mortgage.^[2]

　　e)Explain the rules on pledge of movables and pledge of rights.^[2]

　　f)Explain the rules on lien and understand its legal effect in relation to other forms of security interests.^[2]

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