在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
1 In relation to the basic legal system of China:
(a) explain the roles of judicial interpretations made by the Supreme People’s Court;
(b) state any one of the rules regarding the validity of a contract provided for in the judicial interpretations on the Contract Law by the Supreme People’s Court.
答案：
1 This question requires candidates to explain the roles of judicial interpretations made by the Supreme People’s Court, and state any one of the rules regarding the validity of a contract stipulated in the judicial interpretations of Contract Law.
(a) The roles of judicial interpretation made by the Supreme People’s Court include:
(i) Interpreting any legal issues that are new and uncertain, causing difficulties in understanding and enforcement of the law;
(ii) Adapting the law to changed circumstances and atoning for legislative insufficiency;
(iii) Developing and applying a coherent and unified approach to the application of law;
(iv) Determining the jurisdiction issue and giving guidance as operational criteria.
(b) In its judicial interpretation on the Contract Law, several rules are relevant to the validity of a contract that stipulate:
(i) Where the approval or registration is required for the validity of a contract, and the parties fail to get approval or registration before the end of the debate in the first instance, the contract may be deemed as void by the court.
(ii) Where the law or administrative regulations require a contract to be registered but do not stipulate that such a contract shall take effect upon registration, the party’s omission to register does not affect the validity of the contract.
(iii) A contract concluded exceeding the business scope of either party shall not be deemed as void by the court, except that the party has violated the rules as to the restrictive operations or concession by the State, or that the laws or administrative regulations prohibit such business operations.
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