F4 公司法和商法考前分享

今天，在这里网校会和学员一起分享一下考官针对某些比较具有代表性的题目的分析和评价。

1. 具体评价

3 In relation to the law relating to the tort of negligence, explain:

(a) the meaning of causation; (2 marks)

(b) the meaning and effect of the ‘but for’ test; (4 marks)

(c) the ways in which intervening acts or events may break the chain of causation (the doctrine of novus actus interveniens). (4 marks)                                         (10 marks)

上面这道题是2013年6月份考试的第三道题，题干的信息是关于过失侵权行为的问题，但是从考官的评语中我们可以发现，考生的答案显得就不那么尽如人意。

‘there is still an inability of candidates to interpret questions correctly. Causation, or causality, is a crucial element in determining liability in tort. The fact is that if an action does not cause any harm, then it is not actionable in tort. The concept may be simple, it appears clearly in section B4(d) of the F4 ENG study guide  but it has not previously appeared in an F4 ENG exam.’

这段文字是摘自于考官报告的原文。在这里，考官已经非常明确地指出了这个考点在ACCA考试大纲的范围内并且相对其他的概念来说，这个理论相对简单，但是没有在以前的考试中出现过，所以学员们的答案不是很理想。学员们需要从中获取到的信息是，至少从今年6月份开始，ACCAF4的考官已经发掘了一些之前考试从没有出现过的考点拿出来进行测试，并且还占据了一整道大题的位置，可想而知，命题的思路已经不再是专注于大面的知识点，而是慢慢的锁定某些小的知识点进行测试，这同样符合了考官在总体评论中所给考生们陈述的现象；在学员们备考的时候，不要只顾着自己熟悉的那些知识点，复习要做到全面且有一定的深度。

4 In the context of the regulation of criminal behaviour under the Bribery Act 2010, explain:

(a) the meaning of bribery; (2 marks)

(b) the FOUR categories of offences; (6 marks)

(c) the defence of adequate procedures. (2 marks)                                               

    (10 marks)

上面这道题是2013年6月份考试的第四道题，题干的信息是关于贿赂的问题

‘This was on bribery, a topic only recently introduced to the syllabus.

Once again it was divided into three parts and once again this subdivision appears to have confused some candidates, who had prepared a general answer on bribery, but were unable to disentangle the specificities of the question from their general information.’

这段文字是摘自于考官报告的原文。考官在文章中陈述了一个很重要的趋势，那就是考点往往会出现在刚刚或者至近加入大纲中的知识。有关于贿赂的问题是刚刚加入教学大纲中的知识，就在2013年6月份的考试中得到了体现。但是刚刚出现的知识点不会被挖掘到很深的程度，会先从大的知识面上考起，所以学员们应该先掌握好大的知识面，然后在复习的时候做到术业有专攻，相信一定会在考试中取得优秀的成绩。