20##年12月ACCA F8考试重点分析

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第二篇：20xx年12月ACCA考试F4样题分析

20xx年

12月ACCA考试F4样题分析

本文由高顿ACCA整理发布，转载请注明出处

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).

读题后，学员们应该可以发现，在题干的叙述层面上，与原来的考题没有很大的变化。基本上是建立一个实际的背景，在这个背景下发生一项或几项经济事项。但是相对来说，比较大的变化发生在了问法上面。

老题目中的问法往往比较宽泛，让考生们判断材料中提到的经济业务是否合乎规定或者应该怎样操作。但是新题目中的问法更为鲜明，为考生指明了应该在哪方面进行答题，并且应该围绕什么信息进行说明，比如第一小问就说明了，考生应该围绕purposes of awarding damages for breach of contract进行阐述，而不是再像以前一样，需要将什么是contract先写出来，再写purpose，在综合程度上来说有所下降。

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