小编特收集了ACCA考试历年真题，希望对您参加本次考试有所帮助！

Fundamentals Level – Skills Module, Paper F4 (CHN)
Corporate and Business Law (China)              June 2011 Marking Scheme
1  8–10   A thorough answer which explains the term judicial interpretation, the legal basis of the national supreme authorities to issue judicial interpretations, and explains the rule relating to the matters of the application of law under the Judicial nterpretations on the Contract Law by the Supreme People’s Court.
6–7   An answer which explains the term judicial interpretation or its legal basis in part (a), and states correctly any one of the rules in part (b) relating to the application of the contract law to deal with the contractual dispute that is brought to the court after the implementation of the Contract Law. Or as an alternative, an answer which correctly explains both the term judicial interpretation and its legal basis in part (a), but states no or limited contents as to the rule in part (b).
3–5   An answer which explains the term judicial interpretation or its legal basis in part (a), and states limited points in part (b); or as an alternative, an answer which fails to explain any points in part (a), but states correctly the rule, based on the Judicial Interpretation on Contract Law by the Supreme Court, in relation to the application of the Contract Law in part (b).
0–2   An answer which does not explain or explains limited points in part (a), but fails to state the rule in relation to the application of the Contract Law.

2   8–10   A thorough answer which explains the situations that create the legitimate possession, and states the right of claim against the various tortuous acts that infringe upon or impair the possession, or damage the properties under a legitimate possession as well as the time limit for a possessor to exercise the right of claim.
6–7   An answer which explains and states several points in part (a), (b) and (c). As an alternative, an answer which explains and states any two parts of the three parts.
3–5   An answer which deals with either part (a) or part (b), plus the statement of part (c). As an alternative, an answer which deals with some points in part (a) and part (b), but fails to state the time limit to exercise the right of claim in part (c).
0–2   An answer which shows little or no knowledge of this area. Or an answer which fails to deal with both part (a) and part (b), but explains the time limit for a possessor to exercise the right of claim.

3   8–10   An answer which explains correctly the restrictions on the period of probation in a labour contract and the circumstances in which a labour contract is not allowed to incorporate a provision of probation.
5–7   An answer which explains at least two points in part (a) and explains the circumstances in which a labour contract is not allowed to incorporate a provision of probation.
3–4   An answer which explains merely limited points in part (a) and part (b); alternatively, an answer which fails to explain any points in part (a) but explains the circumstances in which a labour contract is not allowed to incorporate a provision of probation in part (b).
0–2   An answer which shows little or no knowledge of this area.

4   8–10   An answer which explains both the meanings of withdrawal and revocation of an offer, distinguishes between withdrawal and revocation of an offer, and states whether a contract is formed where an offer and the notice of withdrawal of the offer reach the offeree at the same time.
5–7   An answer which shows a sound understanding of the meanings of withdrawal and revocation of an offer, distinguishes any difference of the two points in part (c), and gives a correct conclusion as to the formation of a contract. As an alternative, the answer explains either part (a) or part (b), and distinguishes some points concerning the differences between withdrawal and revocation of an offer in part (c), and gives a correct conclusion in part (d).
3–4   An answer which shows a limited understanding of the rules on withdrawal of an offer or revocation of an offer, fails to distinguish the differences between the two terms, but gives a correct conclusion as to the formation of a contract in part (d). Alternatively, the answer explains correctly any one of the terms in part (a) as well as the conclusion in part (d), but fails to state any point in part (c).
0–2   An answer which shows little or no knowledge of the area.

5   8–10   An answer which shows a thorough understanding of the major rights of the shareholders of a limited liability company, by stating the rights to look up the legal documents of the company, to draw dividends and the priority to subscribe for new shares, to attend the shareholders’ meeting and vote for substantive matters, as well as to receive the distribution of the remaining assets after the completion of liquidation.
5–7   An answer which states at least two kinds of rights of a shareholder of a limited liability company correctly.
3–4   An answer which states any two of the four parts with some points.
0–2   An answer which shows little or no knowledge of the area.