在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
4 In relation to the Contract Law of China:
(a) explain the term ‘liquidated damages’, and state the legal nature of them;
(b) state the rules relating to the award of liquidated damages;
(c) state the rule relating to the award of liquidated damages for delay in performing the contractual obligation.
答案：
4 This question requires candidates to explain the term ‘liquidated damages’ and state the nature of them, and state the rules relating to the award of liquidated damages as well as the rule relating to the award of liquidated damages for delay in performing under the Contract Law.
(a) ‘Liquidated damages’ are one of the legal liabilities as incorporated in a contract and to be borne by a party who breaches the contract. The nature of liquidated damages is compensatory, not a punitive one.
(b) In accordance with Article 114 of the Contract Law, the parties may agree that one party pays liquidated damages to the other in case of breach of contract according to the circumstances of the breach, they may also agree on the calculating method of damages caused by the breach. If the agreed amount of liquidated damages is excessively higher than the actual loss, a party may apply to the people’s court or an arbitration tribunal for adequate mitigation. If the agreed amount of liquidated damages is excessively lower than the actual loss, a party may apply to the People’s Court or an arbitration tribunal for an adequate increase.
(c) Where the parties agreed upon the liquidated damages for delay in performance, the party shall still perform its contractual obligation after paying the liquidated damages.
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