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fzdcn 发表于 2008-11-8 11:41

关于F4的介绍性资料

<p>Paper F4 – Corporate and Business Law <br/>&nbsp; <br/>The aim of the paper is to develop knowledge and understanding of the general legal framework within which an accountant operates; to develop an awareness of and ability to understand both common law and statute in relation to specific legal areas of central importance to business.&nbsp; <br/>&nbsp; <br/>Law is the basis of financial accounting, auditing, taxation and the various business vehicles (i.e. the sole trader, the partnership, the company).&nbsp; Not only is knowledge of the law central to your work, it constantly impinges on your personal life too.&nbsp; Not surprisingly, ACCA wants to ensure that you have a basic understanding of the law.&nbsp; A professional person must have an understanding of the legal framework within which he or she works. <br/>&nbsp;</p><p></p>

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