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此篇推文通過(guò)演示具體做題過(guò)程來(lái)幫同學(xué)們更好地理解如何答題。以Jun2013Q（b）問(wèn)為例，話不多說(shuō)，進(jìn)入正題。ACCA題庫(kù)，戳：ACCA題庫(kù)【手機(jī)可刷+全球題庫(kù)】（按照知識(shí)點(diǎn)進(jìn)行分類配題，有知識(shí)點(diǎn)沒(méi)有搞懂，無(wú)法解鎖，直至掌握，目前階段免費(fèi)）
Step:1
分析requirement，關(guān)注動(dòng)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(píng)價(jià)Ron Ng’s belief，批判的成分更多。
Step:2
分值分配：
根據(jù)動(dòng)詞的不同level來(lái)劃分分值，以及確定要寫幾個(gè)論點(diǎn)。
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(gè)定義最多不會(huì)超過(guò)4分。
Critically *uate:
Level 3的動(dòng)詞，一般2分一個(gè)論點(diǎn)。此處適合給2個(gè)論點(diǎn)。
此題：7分=3分（下定義）+4分（兩個(gè)論點(diǎn)）
時(shí)間分配：7分*1.95分鐘=13.65分鐘，建議不要書寫超過(guò)10分鐘。25分的題目，整體不要超過(guò)48分鐘（包括讀題時(shí)間）。
Step:3
定位知識(shí)點(diǎn)，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(píng)價(jià)Ron Ng的“only duty“
Step:4
羅列知識(shí)點(diǎn)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(diǎn)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(píng)價(jià)思路：
結(jié)合fiduciary duty的定義，CEO對(duì)shareholder有duty是正確的，CEO必須維護(hù)shareholder的利益，如定義中提到的，這個(gè)利益不僅僅只包含了降低風(fēng)險(xiǎn)，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(píng)價(jià)思路：
fiduciary duty guides BigBank’s reduced lending是絕對(duì)正確的嗎？
Finance minister’s call是什么？對(duì)BigBank有利嗎？
而接受Finance minister的意見(jiàn)，可以幫助企業(yè)實(shí)現(xiàn)更高的社會(huì)責(zé)任，獲得大眾的好評(píng)。推動(dòng)經(jīng)濟(jì)的發(fā)展，也是在給自己銀行經(jīng)營(yíng)創(chuàng)造良好的經(jīng)營(yíng)環(huán)境。這些都是為實(shí)現(xiàn)股東長(zhǎng)期利益做正面貢獻(xiàn)。
※Note：考試過(guò)程中，這些思路在題目中用簡(jiǎn)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(shí)候能反應(yīng)的過(guò)來(lái)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(shí)，盡量用自己的語(yǔ)言改寫。
重點(diǎn)知識(shí)點(diǎn)和必做題型在本文前言的兩篇文章中有所羅列。
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