今天，在這里網校會和學員一起分享一下考官針對某些比較具有代表性的題目的分析和評價。

1. 具體評價

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)

上面這道題是2013年6月份考試的第三道題，題干的信息是關于過失侵權行為的問題，但是從考官的評語中我們可以發現，考生的答案顯得就不那么盡如人意。

‘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.’

這段文字是摘自于考官報告的原文。在這里，考官已經非常明確地指出了這個考點在ACCA考試大綱的范圍內并且相對其他的概念來說，這個理論相對簡單，但是沒有在以前的考試中出現過，所以學員們的答案不是很理想。學員們需要從中獲取到的信息是，至少從今年6月份開始，ACCAF4的考官已經發掘了一些之前考試從沒有出現過的考點拿出來進行測試，并且還占據了一整道大題的位置，可想而知，命題的思路已經不再是專注于大面的知識點，而是慢慢的鎖定某些小的知識點進行測試，這同樣符合了考官在總體評論中所給考生們陳述的現象；在學員們備考的時候，不要只顧著自己熟悉的那些知識點，復習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)

上面這道題是2013年6月份考試的第四道題，題干的信息是關于賄賂的問題

‘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.’

這段文字是摘自于考官報告的原文?？脊僭谖恼轮嘘愂隽艘粋€很重要的趨勢，那就是考點往往會出現在剛剛或者至近加入大綱中的知識。有關于賄賂的問題是剛剛加入教學大綱中的知識，就在2013年6月份的考試中得到了體現。但是剛剛出現的知識點不會被挖掘到很深的程度，會先從大的知識面上考起，所以學員們應該先掌握好大的知識面，然后在復習的時候做到術業有專攻，相信一定會在考試中取得優秀的成績。