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 essential legal system of China:
(a) explain the term jurisdiction;
(b) state the general jurisdiction for a contractual dispute;
(c) state the rules to be complied with when the parties agree to choose the jurisdiction for a contractual dispute;
(d) state the various courts, other than those under the general jurisdiction for a contractual dispute, which can be chosen by the parties to hear their contractual dispute.
答案：
1 This question requires candidates to explain the term jurisdiction, state the general jurisdiction for a contractual dispute, the rules to be complied with by the parties to choose the jurisdiction of the court over a contractual dispute and the various courts, other than those under the general jurisdiction, which can be chosen by the parties to hear their contractual dispute under the legal system of China.
(a) The term jurisdiction refers to a judicial power to exercise authority over all persons and things within its territory.
(b) In accordance with Article 24 of the Civil Procedure Law, a lawsuit brought in relation to a contractual dispute shall generally be under the jurisdiction of the court located in the place where the defendant has its domicile or where the contract is performed.
(c) In accordance with Article 25 of the Civil Procedure Law, the parties to a contract shall not violate the statutory rules as to the jurisdiction of level and the exclusive jurisdiction when they choose the jurisdiction of the court over their contractual dispute.
(d) The parties to a contract may agree to choose the jurisdiction among the courts in the place, other than those under the general jurisdiction for a contractual dispute, where the contract is signed or where the object of the action is located to hear their contractual dispute.
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