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每日一练丨ACCA F4精选题(3)

2021ACCA备考资料
  • 财务英语入门
  • 历年真题答案
  • 2021考纲白皮书
  • 2021考前冲刺资料
  • 官方模考测试资源
  • 考前总结汇总
1.  Which of the followingstatements in relation to legislation is correct?
A Legislation may modify orreplace existing statutes
B Legislation may notoverrule or modify existing case law
C Legislation may prevent asubsequent Parliament from changing the law
(1 mark)
 
 Answer:A
Parliamentary sovereigntymeans that Parliament may repeal earlier statutes that mean to modify orreplace existing statutes. Legislation may overrule or modify case lawdeveloped in the courts. However Parliament has some limitation that can notprevent a future Parliament from changing the law.
 
2 .Which of the followingrule of statutory interpretation states that words in a statute should be giventheir plain, ordinary meaning unless this produce an absurd result orinconsistency with the rest of the statute?
A Golden rule
B Mischief rule
C Contextual rule
(1 mark)
 
 Answer:A
The golden rule states thatwords in a statute should be given their plain, ordinary or literal meaningunless this would give rise to a manifest absurdity or inconsistency with therest of the statute. The mischief rule states that judges should consider whatmischief the Act was intended to prevent. The contextual rule states that aword should be construed in its context.
 
3. Which of the followingstatements concerning the principle of binding precedent is NOT correct?
A Mistakes by judges areeliminated
B General legal principlesare established
C The law is based on actual,rather than theoretical, cases
D The law is flexible and candevelop with changing circumstances
(2 marks)
 
 Answer:A
Mistakes by judges can neverbe eliminated concerning the principle of binding precedent.

 

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