ACCA考試F4 Corporate and business law （公司法和商法）在2014年12月份的考試開始，會有一個很大的考試形式的變革，相信學(xué)員們已經(jīng)有所了解了。為了讓大家高效復(fù)習(xí)，高頓網(wǎng)校小編為大家分享F4部分樣題。
 
　　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).
 
　　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€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*9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。
 
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