24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠

安卓版本:8.7.50 苹果版本:8.7.50

开发者:北京正保会计科技有限公司

应用涉及权限:查看权限>

APP隐私政策:查看政策>

HD版本上线:点击下载>

2009年6月ACCA:F4试题评分标准二

来源: 编辑: 2010/07/19 09:36:35 字体:

  6 This question requires candidates to explain the operation of the Company Directors Disqualification Act 1986.

  8-10 marks        Thorough to complete answers, showing a detailed understanding of the legislation.

  5-7 marks        A clear understanding of the topic, but perhaps lacking in detail.

  2-4 marks        Some knowledge, although perhaps not clearly expressed, or very limited in its knowledge and understanding of the topic.

  0-1 mark        Little or no knowledge of the topic.

  7 This question is divided into two parts and requires candidates to explain some essential terms in relation to the United Nations Convention on International Bills Of Exchange and International Promissory Notes:

  (a) Requires a definition of what is actually meant by an international bill of exchange.

  3-4 marks        A thorough explanation of the topic with references to the Convention provisions.

  0-2 marks        Some but little or no understanding of the topic.

  (b) Requires an explanation of the roles of some specific parties.

  5-6 marks A thorough explanation of the meaning and operation of endorsement

  2-4 marks        Some general understanding, but perhaps lacking in specific information.

  0-1 mark        Little if any understanding.

  8 This question requires candidates to explain the circumstances under which a party can avoid a contract under the UN Convention on the International Sale of Goods on the grounds of anticipatory breach of contract. It requires candidates to analyse a problem scenario and explain and apply the law appropriately.

  8-10 marks        Good to complete answer which shows thorough knowledge of the appropriate provisions of the convention and applies them accurately.

  5-7 marks        Fair explanation of the convention as it applies to anticipatory breach of contract, but perhaps lacking in detail, or only dealing well with one aspect.

  0-4 marks        Some basic knowledge of what is involved in anticipatory breach under the Convention, but no real depth of understanding. Perhaps an unbalanced answer that only deals with one part of the question.

  9 This question requires a consideration of the statutory duties placed on company directors under the Companies Act 2006.

  8-10 marks        Thorough to complete answers, showing a detailed understanding of the rules relating to conflict of interest.

  5-7 marks        A clear understanding of the topic but perhaps lacking in detail or application.

  2-4 marks        Some knowledge, although perhaps not clearly expressed, or very limited in its application.

  0-1 mark        Little or no knowledge of the topic.

  10 This question requires candidates to explain the meaning and regulation of the two criminal offences of insider dealing and money laundering and apply that law to a problem scenario.

  8-10 marks        Clear analysis of the problem scenario - recognition of both the criminal law issues raised and a convincing application of the legal principles to the facts.

  6-7 marks        Sound analysis of the problem - recognition of the major principles involved and a fair attempt at applying them. Perhaps sound in knowledge but lacking in analysis and application.

  3-5 marks        Unbalanced answer perhaps showing some appropriate knowledge but weak in analysis or application.

  0-2 marks        Very weak answer showing little analysis, appropriate knowledge or application.

[上一页]

我要纠错】 责任编辑:肖肖

免费试听

  • Jessie《FR 财务报告》

    Jessie主讲:《FR 财务报告》免费听

  • 张宏远《MA 管理会计》

    张宏远主讲:《MA 管理会计》免费听

  • 何 文《SBL 战略商业领袖》

    何 文主讲:《SBL 战略商业领袖》免费听

限时免费资料

  • 近10年A考汇总

    历年样卷

  • 最新官方考试大纲

    考试大纲

  • 各科目专业词汇表

    词汇表

  • ACCA考试报考指南

    报考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串讲直播

    思维导图

回到顶部
折叠
网站地图

Copyright © 2000 - www.fawtography.com All Rights Reserved. 北京正保会计科技有限公司 版权所有

京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号