2014年12月ACCA考試備考已經(jīng)開始，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，高頓網(wǎng)校小編解析一下新的題型和答題模式。
 
　　Example:
　　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).
 
　　分析：
　　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，與原來的考題沒有很大的變化?；旧鲜墙⒁粋€(gè)實(shí)際的背景，在這個(gè)背景下發(fā)生一項(xiàng)或幾項(xiàng)經(jīng)濟(jì)事項(xiàng)。但是相對(duì)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(jì)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(jìn)行答題，并且應(yīng)該圍繞什么信息進(jìn)行說明，比如*9小問就說明了，考生應(yīng)該圍繞purposes of awarding damages for breach of contract進(jìn)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(shí)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(jiǎn)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(shí)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?cè)谧瞿M題的時(shí)候需要格外注意。
 
　　高頓網(wǎng)校小編寄語：向著某一天終于要達(dá)到的那個(gè)終極目標(biāo)邁步還不夠，還要把每一步驟看成目標(biāo)，使它作為步驟而起作用。

 　　ACCA官方微信　　　　
　　掃一掃微信，*9時(shí)間獲取2014年ACCA考試報(bào)名時(shí)間和考試時(shí)間提醒
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報(bào)名2014年ACCA考試的考生可按照復(fù)習(xí)計(jì)劃有效進(jìn)行！另外，高頓網(wǎng)校2014年ACCA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對(duì)性地講解、訓(xùn)練、答疑、模考，對(duì)學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　
　　報(bào)考指南：2014年ACCA考試備考指南
　　免費(fèi)題庫：2014年ACCA考試免費(fèi)題庫
　　考前沖刺：ACCA備考秘籍
　　高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程