F4 商法和經(jīng)濟法 – 樣題分析

基于F4的考試題型發(fā)生了重大變化，且出題方式也隨之改變。所以，在這里，正保會計網(wǎng)校和學(xué)員們一起來體會一下新的題型和答題模式。

Example 1

Az Ltd operates a shipbuilding business which specialises in constructing and modifying ships to order. In 2011, Az Ltd entered into an agreement with Bob to completely rebuild a ship to Bob’s specification for a total contract price of £7 million. However, after completion, Bob informed Az Ltd that, due to the downturn in the world economy, he no longer needed the ship. Az Ltd had already expended £5 million on altering the ship, and immediately started an action against Bob for breach of contract.

However, in the week before the case was to be decided in the court, Az Ltd sold the ship for the same amount of money which they would have received from Bob.

Required:

(a) State the purposes of awarding damages for breach of contract. (2 marks)

Answer

(a) Damages in contract are intended to compensate an injured party for any financial loss sustained as a consequence of another party’s breach. The object is not to punish the party in breach, so the amount of damages awarded can never be greater than the actual loss suffered. The usual aim of the award of damages is to put the injured party in the same position they would have been in had the contract been properly performed (expectation loss).

讀題后，學(xué)員們應(yīng)該可以發(fā)現(xiàn)，在題干的敘述層面上，與原來的試題沒有很大的變化?；旧鲜墙⒁粋€實際的背景，在這個背景下發(fā)生一項或幾項經(jīng)濟事項。但是相對來說，比較大的變化發(fā)生在了問法上面。

老題目中的問法往往比較寬泛，讓考生們判斷材料中提到的經(jīng)濟業(yè)務(wù)是否合乎規(guī)定或者應(yīng)該怎樣操作。但是新題目中的問法更為鮮明，為考生指明了應(yīng)該在哪方面進行答題，并且應(yīng)該圍繞什么信息進行說明，比如第一小問就說明了，考生應(yīng)該圍繞purposes of awarding damages for breach of contract進行闡述，而不是再像以前一樣，需要將什么是contract先寫出來，再寫purpose，在綜合程度上來說有所下降。

但是答案暗示考生們，在解釋每一小問的時候，要注意也并不意味著可以一下就從之前的答題套路中跳出來，寫幾句很簡答的話，甚至是羅列一些單詞在試卷上就能過關(guān)了。在書寫答案的時候還是需要從“中間”開始解釋，所謂的“中間”也就是從breach of contract開始解釋，不用再從頭解釋了，所以學(xué)員們在做模擬題的時候需要格外注意。