2016年12月ACCA考試F4考前練習題及答案

　　ALL TEN questions are compulsory and MUST be attempted

　　1 In relation to the Civil Procedure Law of China:

　　(a)explain the term exclusive jurisdiction;(2 marks)

　　(b)state the major legal characteristics of exclusive jurisdiction,in terms of:

　　(i)the basis of exclusive jurisdiction;and (4 marks)

　　(ii)the effect of the rule of exclusive jurisdiction.(4 marks)

　　(10 marks)

　　2 In relation to the Property Law of China:

　　(a)explain the term right of lien;(4 marks)

　　(b)state THREE conditions to be met for a party to claim the right of lien.(6 marks)

　　(10 marks)

　　3 In relation to the Labour Contract Law of China:

　　(a) state the various powers of the labour administration in exercising its supervisory and examining functions;(2 marks)

　　(b) state any FOUR kinds of situations under which the labour administration may issue administrative orders to an employer for violations of Labour Contract Law.(8 marks)

　　(10 marks)

　　4 In relation to the Contract Law of China:

　　(a)explain the term termination of contract;(2 marks)

　　(b)explain and distinguish between termination of contract and dissolution of contract.(8 marks)

　　(10 marks)

　　5 In relation to the Company Law of China:

　　(a)state the basic rules regarding the shareholders of:

　　(i)a general limited liability company;(2 marks)

　　(ii)a sole-person limited liability company and a wholly state-owned company;and(2 marks)

　　(b)state the requirements for capital of:

　　(i)a general limited liability company;(2 marks)

　　(ii)a sole-person limited liability company;and(2 marks)

　　(iii)a company with exclusive state-ownership.(2 marks)

　　(10 marks)

　　6 In relation to the Enterprises Bankruptcy Law of China,state the legal effect of the acceptance of an application for bankruptcy by the court:

　　(a)in terms of the preservative measures against the assets of the debtor;(4 marks)

　　(b)in terms of the enforcement procedure against the relevant debtor;(4 marks)

　　(c)in terms of pending legal actions against a debtor.(2 marks)

　　(10 marks)

　　7 In relation to the Securities Law of China:

　　(a)explain the term sponsor in underwriting securities;(2 marks)

　　(b)state the objective of the legislation to set up the system of sponsorship in underwriting securities;(2 marks)

　　(c)state the various legal liabilities of a sponsor,in providing professional services,for his wrong doings or failure to perform his functions.(6 marks)

　　(10 marks)

　　8 In 2009 Mr Lee and the villager committee entered into a contract for the management of land,under which he obtained the right to manage the contracted piece of land in a small mountain for 30 years.The contract was duly registered with the relevant government authority in light of the Property Law.

　　One day when Mr Lee was planting trees on the mountain,he accidentally found a small coal mine in the mountain.Having discovered this information many villagers rushed to the mountain to exploit coal for sale.Mr Lee demanded the villagers stop the exploitation of coal,on the ground that he has been a legitimate holder of the right of management of land.Therefore，he should be a lawful holder of right to the coal mine under the land.On the other hand,the villagers refused to accept Mr Lee‘s position and insisted that Mr Lee's right to management of land would not extend to natural resources under the land.They held that the coal mine should be the common property of the villagers as a whole and they were entitled to dig coal.

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