12月ACCA考试F4练习题附答案.docx

12月ACCA考试F4练习题附答案2016年12月ACCA考试F4练习题（附答案）(c)PrecedentinIslamicLawSharia，orIslamiclaw，initspureformderivesitsauthorityfromtwosources：theQuran，whichisheldtoexpressthecommandmentsandinstructionsofAllahasrevealedtotheprophetMuhammad，andtheHadith，whichareheldtobethepracticesandteachingsoftheprophet，andconsequentlytobepinelysanctioned.TheQuran，beingthefundamentalsourceoflawuponwhicheventhehadithisbased，isprimaryprecedent：itsrulingsarebindingandnotsubjecttoanydisputeorfurtherinterpretation.ThehadithissecondarytotheQuran，foritwascollectedandwrittendownbyhumans.InspiteofthecaretakentoauthenticatethemanythousandsofexamplesrememberedbythecompanionsoftheProphet，itisrecognisedthatduetohumanfrailtythesourceswerepronetoerror，andthisgaverisetothedifferentcategoriesofhadithdependingontheirauthority.AftertheProphet‘sdeaththerewasaneed，todevelopasystemofjurisprudencethatwouldservethedualpurposeofsafeguardingthecentralbeliefsystemofIslam，whilstsimultaneouslyallowingthegenerationoflegalrulingstodealwithpreviouslyunprecedentedmatters，notdealtwithdirectlyintheQuranortheHadithtexts.Thisnecessaryprocessgaverisetothedevelopmentofthescienceofunderstandingandinterpretinglegalrulingsknownasfiqh.FiqhinArabicmeans‘knowledge’，‘understanding’，or‘comprehension’。BesidesdirectrulingsfromtheQuranandhadith，thescholarsoffiqhgeneratedabodyofadditionalrulings，usingtoolsofjurisprudence，thatserveasathirdsourceoflaw.Thetoolsinvolvedingivinglifetothisthirdbodyofruleswereijma(consensus)，istihsan(legalextrapolation)，ijtihad(interpretation)，andqiyas(analogy)。SomewouldarguethatthebodyofIslamicjurisprudencehasbeencompletedbythejuristsoftheearliercenturies.SuchviewsgaverisetothedoctrineofTaqlid，whichrequirestheadherenceto，andtherefusaltofurtherdevelopthroughtheuseofitjihad，thelegalprinciplesestablishedbythelegalscholarsofthesecondandthirdcenturiesofIslam.Themoregeneralopinion，however，wouldappeartobethatIslamiclawmaybeseenasconsistingoftwoelements，theunambiguousandunchangingr