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 rule of exclusive jurisdiction by the people’s court in dealing with civil or commercial cases;
(b) state the disputes that shall be subject to exclusive jurisdiction, including the relevant courts that shall have jurisdiction;
(c) state the relationship between the exclusive jurisdiction and the territorial jurisdiction in dealing with civil or commercial cases.
答案：
1 This question requires candidates to explain the rule of exclusive jurisdiction, state the disputes that are subject to exclusive jurisdiction and the relationship between exclusive jurisdiction and territorial jurisdiction under the Civil Procedures Law of China.
(a) Exclusive jurisdiction refers to such special territorial jurisdiction under which the court of the place shall have exclusive jurisdiction over certain cases, even if such jurisdiction contradicts the jurisdiction based on the rules of common territorial jurisdiction.
(b) In accordance with Article 34 of the Civil Procedures Law, the following disputes are subject to exclusive jurisdiction:
(i) A dispute over real estate shall be under the jurisdiction of the court at the place where the estate is located;
(ii) A dispute over harbour operations shall be under the jurisdiction of the court at the place where the harbour is located;
(iii) A dispute over succession shall be under the jurisdiction of the court where the deceased had his/her domicile upon his/her death, or where the principal part of the estate is located.
(iv) A dispute over registration shall be under the jurisdiction of the court where the registered office is located.
(c) The exclusive jurisdiction is a kind of special territorial jurisdiction. Where a dispute may be heard by two or more courts on the basis of territorial jurisdiction, the court having exclusive jurisdiction shall prevail.
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
