ACCA人才网广大学员学习ACCA，提供ACCA相关信息和资料，帮助大家顺利地进行备考工作，今次为大家发布的是《F4公司法与商法》希望对大家有用。

在学习F4的时候，同学们一定要注重总结。因为公司法与商法其中也会含较大量的写作，所以需要在学习和复习中逐渐培养写作的逻辑和条理，那么总结就显得尤为重要。网校就带领学员们一起来总结一下F4的内容。

　　公司法与商法的内容一共可以分为八大块内容，分别是:

　　1.Essential elements of the legal system

　　2.The law of obligations, Employment law

　　3.The formation and constitution of business organizations

　　4.Capital and the financing of companies

　　5.Management

　　6.administration and regulation of companies

　　7.Legal implication of companies in difficulty or in crisis

　　8.Governance and ethical issues relating to business

　　在第一大部分Essential elements of the legal system中，同学们会接触到The English legal system, Sources of English law和Human rights这三个内容。其中，Sources of English law是每年都会着重考到的知识点，所以学员们要引起格外地注意。

　　一. The English legal system

　　1. ‘Law is a formal mechanism of social control’. Business law 5th Edition, David Kelly, Ann Holmes and Ruth Hayward.

　　2. Types of law: Common law and equity/Statute law/ Private law and public law/Criminal law and civil law.

　　3. System of court: civil court structure and criminal court structure.

　　Civil court structure: Migistrates’ Court/County Court/The Crown Court/The High Court/Court of Appeal/The supreme Court for the United Kingdom.

　　Criminal court structure: Migistrates’ Court/ The Crown Court/The Divisional Court of QBD/ Court of Appeal/ The supreme Court for the United Kingdom.

　　4. Tribunals.

　　二. Sources of English law

　　1. Case law and precedent: The first legal of law, consisting of decisions made in the courts, is case law, which is judge-made law based on the underlying principle of consistency. Once a legal principle is decided by an appropriate court it is a judicial precedent.

　　2. Ratio decidendi: Statement made by judges can be classified as ratio decidendi or obiter dicta.

　　3. Legislation: The second major source of law is legislation. This is also known as statute law and may take the form of Acts of Parliament or delegated legislation under the Acts.

　　4. Statutory interpretation: Legislation must be interpreted correctly before judges can apply it fairly. The literal, golden and mischief rules of interpretation developed over time. Nowadays a purposive approach is taken.

　　三. Human rights

　　1. The Human Rights Act 1998 is a key example of the influence of internal law in the UK.

　　2. The Human Rights Act 1988: The Human Rights Act 1998 incorporates the European Convention on Human Rights (the Convention) into UK domestic law. The impact of the legislation is pervasive in many areas of UK law.

　　3. Convention rights: The Human Rights Act protects a number of Convention Rights.

　　4. The impact of the Act: The Acts has had an impact on new legislation, statutory interpretation and the common law.

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