在ACCA考试当中,LW科目中的英国法庭系统一直都是考生难以理解的常考点,对此,会计网今天通过几道经典例题,为大家详细解析这个常考点内容。

ACCA(LW)科目经典例题练习

  第一题

  In the context of the English legal system,which of the following courts ONLY has civil jurisdiction?

  A Magistrates’ Court

  B County Court

  C High Court

  答案:B

  解析:本题考查的是民事法庭系统(Civil Court),难度适中。

  在英国法庭系统中,哪个法庭只有民事管辖权。County Court只有民事管辖权,处理几乎所有类型的民事案件。本题还需要强调Magistrates Court,治安法庭主要审理刑事案件,是刑事案件的起点,但是也有民事管辖权。主要有两种:①Family proceedings ②Enforcement of local authority charges and rates

  关于法庭系统的题目,需要认真读题,区分清楚民事法庭系统(Civil Court)和刑事法庭系统(Criminal Court)中所有法庭各自的管辖权。

  第二题

  Imran claims that Zak owes him £1,000 as a result of a breach of contract. In which court will Imran start his action against Zak?

  A The County Court

  B The High Court

  C The Magistrates’ Court

  答案:A

  解析:本题考查的是民事案件的诉讼流程(Civil procedure),难度适中。

  Imran声称Zak因违反合同而欠他£1,000。问Imran将在哪个法庭对Zak提起诉讼。本案涉及的金额是 £1,000,低于£10,000,所以是Small claims track,在County Court审理。

  民事案件的诉讼流程(Civil procedure)分为三类:

  a. 涉案金额低于£10,000的,为Small claims track,在County Court审理;

  b. 涉案金额在£10,000到£25,000之间的,为Fast track,在County Court审理;

  c. 涉案金额高于£25,000的,为Multi-track,在High Court审理。

  再对比一下刑事案件的诉讼流程(Criminal produce):

  a. Summary offences,轻微犯罪,在Magistrates’ Court审理;

  b. Indictable offences,严重犯罪,在Crown Court审理;

  c. Triable either way,这种类型的犯罪的审判法庭,被告可以在Magistrates’ Court和Crown Court之间选择。

  此类题目要求准确记忆民事案件和刑事案件的诉讼流程。

  第三题

  Dan has been accused of a criminal offence and is due to be tried soon.He denies responsibility,claiming that the prosecution has no evidence that he committed the offence in question.

  Which of the following describes the standard of proof in a criminal case?

  A On the balance of probability

  B On the balance of certainty

  C Beyond reasonable doubt

  D Beyond evident doubt

  答案:C

  解析:本题考查的是刑事案件的举证标准(standard of proof),难度适中。

  Dan被指控为刑事犯罪,并且即将被审判。但是他推卸责任,声称prosecution没有证据证明他的罪行。问刑事案件的举证标准是什么。刑事案件的举证标准为Beyond reasonable doubt,排除合理怀疑。选C。

  A选项,Balance of probability,是民事案件的举证标准。B,D选项,没有这种说法。

  另外需要强调的是,能够区分Burden of proof 和 Standare of proof.Burden of proof是举证责任,问的是举证责任在谁身上。一般的原则是谁主张谁举证,即原告举证。民事案件中是Claimant举证,刑事案件中是Prosecution举证。

  民事案件和刑事案件是一个非常重要的考点,经常会把两者放在一起进行区分对比。所以下面这张表格需要重点记忆。

ACCA(LW)科目经典例题练习

  第四题

  (1) In the context of case law,which of the following applies to an obiter dictum?

  A It is not binding outside the court it was issued in

  B It is binding on all lower courts

  C It is binding on all future courts

  D It is not binding on any courts

  答案:D

  (2) In the context of the English legal system,which of the following defines the ratio decidendi of a judgement?

  A The decision in a previous case

  B The facts of the case

  C The future application of the case

  D The legal reason for deciding the case

  答案:D

  解析:本题考查的是遵循先例原则(Doctrine of precedent),难度适中。

  先例的内容分为两部分:Ratio Decidendi和Obiter Dicta。Obiter Dicta是statements made by the way,法官对于案件的附带说明,本身并没有法律约束力。后面的法官可以参考,不需要遵循。Ratio Decidendi是the reason for the decision,判决理由,说明是如何按照法律原则来判决的,具有法律约束力。

  遵循先例原则里面的这两个拉丁文-Ratio Decidendi和Obiter Dicta是非常重要的考点,需要准确记忆。考题经常会把两者放在一起进行区分对比。

  来源:ACCA学习帮