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此篇推文通過演示具體做題過程來幫同學(xué)們更好地理解如何答題。以Jun2013Q（b）問為例，話不多說，進入正題。ACCA題庫，戳：ACCA題庫【手機可刷+全球題庫】（按照知識點進行分類配題，有知識點沒有搞懂，無法解鎖，直至掌握，目前階段免費）
Step:1
分析requirement，關(guān)注動詞，明確題目叫我們做什么事情。
在案例背景下給“fiduciary duty”下定義；
辯證評價Ron Ng’s belief，批判的成分更多。
Step:2
分值分配：
根據(jù)動詞的不同level來劃分分值，以及確定要寫幾個論點。
Describe:
根據(jù)歷年真題總結(jié)，單純下定義一般為1-2分；結(jié)合案例下定義一般為2-3分。單個定義最多不會超過4分。
Critically *uate:
Level 3的動詞，一般2分一個論點。此處適合給2個論點。
此題：7分=3分（下定義）+4分（兩個論點）
時間分配：7分*1.95分鐘=13.65分鐘，建議不要書寫超過10分鐘。25分的題目，整體不要超過48分鐘（包括讀題時間）。
Step:3
定位知識點，要能知道這題考的topic是什么。
下定義：fiduciary duty
批判：分析作為CEO應(yīng)該承擔(dān)的duty是什么，從而去評價Ron Ng的“only duty“
Step:4
羅列知識點關(guān)鍵詞以防忘記和遺漏
Fiduciary duty：
Fiduciary duty is a duty of care and trust which one person or entity owes to another.It can be a legal or ethical obligation.The duty is more onerous than generally arises under a contractual or tort relationship.It requires full disclosure of information held by the fiduciary,a strict duty to account for any profits received as a result of the relationship,and a duty to avoid conflicts of interest.
Step:5
剖析case，尋找豐富論點的信息
1）在案例背景下給“fiduciary duty”下定義：
下完定義后，放在案例中找到關(guān)鍵詞在案例中具體指代的內(nèi)容，這樣才完整了“in the context of case”的步驟。
2）批判Ron Ng’s belief：
【Ron Ng’s belief】
only duty was to BigBank’s shareholders
評價思路：
結(jié)合fiduciary duty的定義，CEO對shareholder有duty是正確的，CEO必須維護shareholder的利益，如定義中提到的，這個利益不僅僅只包含了降低風(fēng)險，還應(yīng)該包括使股東利益增值。
despite the finance minister’s call for higher lending,it was this duty that guided BigBank’s reduced lending.
評價思路：
fiduciary duty guides BigBank’s reduced lending是絕對正確的嗎？
Finance minister’s call是什么？對BigBank有利嗎？
而接受Finance minister的意見，可以幫助企業(yè)實現(xiàn)更高的社會責(zé)任，獲得大眾的好評。推動經(jīng)濟的發(fā)展，也是在給自己銀行經(jīng)營創(chuàng)造良好的經(jīng)營環(huán)境。這些都是為實現(xiàn)股東長期利益做正面貢獻。
※Note：考試過程中，這些思路在題目中用簡單的關(guān)鍵詞標(biāo)記即可。只要保證自己在寫完整答案的時候能反應(yīng)的過來就好
Step:6
按照STAR（Structure,theme,academy,reference）法則，寫出答案。
※Note：注意句子的承上啟下，邏輯要連貫。
答案示例：
Fiduciary duty is a duty of care and trust which one person or entity owes to another.It can be a legal or ethical obligation.The duty is more onerous than generally arises under a contractual or tort relationship.It requires full disclosure of information held by the fiduciary,a strict duty to account for any profits received as a result of the relationship,and a duty to avoid conflicts of interest.
In this case,Ron Ng,as the CEO of BigBank owes a duty of care and trust to bank’s shareholders.Along with the board of directors,Ron Ng should protect and maximise shareholder’s wealth,and well manage the risks exposed to shareholders.
Guided by fiduciary duty,Ron Ng beliefs that his only duty is to bank’s shareholders.So that he insists to reduce lending in order to reduce financial risk and maintain capital adequacy.It cannot be judged as wrong,but is not completed.Reducing financial risk is one aspect of his duty,but maximise the shareholders’wealth cannot be achieved only by loan restriction.Besides,the lower lending negatively influences the Dubland economy as well.
Regarding to finance minister’s call,reducing lending is not the only method to control financial risk.As a vital risk to both bank and society,BigBank should take it into part of corporate governance,which is a compliance with best practice.And as a bank,BigBank plays an important role in supporting country economy.Providing loan to business and individuals is vital.The related financial risk should not be simply avoided.Bank should actively manage this with appropriate risk management strategy.
Actions guided by finance minister is strategic important to BigBank,which could lead a good reputation for company.Besides,a sound economic environment will also benefit bank’s sustainable development.
※Note:從題中摘錄關(guān)鍵句時，盡量用自己的語言改寫。
重點知識點和必做題型在本文前言的兩篇文章中有所羅列。
掌握答題技巧，祝大家P1考試順利！ACCA題庫，戳：ACCA題庫【手機可刷+全球題庫】（按照知識點進行分類配題，有知識點沒有搞懂，無法解鎖，直至掌握，目前階段免費）
