2013 DSE 企业会计与财务概论-BAFS 真题 答案 详解

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答案(中文)

丙部（20分）

選答一題。

1. 某零售連鎖店以會計比率及損益差異分析來評估其表現。

(a) 举例阐释会计比率可用於评估零售连鎖店哪些方面的表现。（12分）

(b) 说明零售连锁店出现损益差异的可能成因。（8分）

(總分：20分)

1. 由於產品到達了產品生命週期的成長期，某公司考慮擴充菜格和從內部招聘更多經理。

(a) 描述產品生命週期中成长期的特性。（12分）

(b) 説明公司從内部招聘经理的好處。（8分）

(總分：20分)

試卷完

评分参考

本文件供閱卷員參考而設，並不視為標凈答案，考生及沒有參與評卷工作的教師在釋文件內容時應小心謹慎。

卷一 必修部分

甲部

题号 答案 题号 答案

1. A (89%) 16. C (85%)

2. D (49%) 17. B (72%)

3. C (56%) 18. B (49%)

4. A (63%) 19. C (69%)

5. B (77%) 20. D (80%)

6. B (82%) 21. C (57%)

7. B (59%) 22. A (49%)

8. A (81%) 23. A (72%)

9. D (29%) 24. B (42%)

10. A (18%) 25. B (72%)

11. B (37%) 26. D (47%)

12. D (67%) 27. A (60%)

13. A (92%) 28. C (58%)

14. A (39%) 29. D (65%)

15. C (63%) 30. B (89%)

注：括號内數字為答對百分率。

乙部

一般阅卷原则

1. 本评卷指引所列舉的答案只属「建议」性質，倘有其他未提及而又成立的答案，均可接受。

2. 若考生的答案论贴数量超过题目要求，阅卷员须按考生作答的文字批阅先列出的答案，多出来的答案则不予评分。

3. 0至2分论贴的分数分配准则如下：

0 分: 无關或模棱兩可的答案

1 分: 相關的词组短语及简短词

2 分: 就相關的论贴作扼要解释

2013-DSE-BAFS 2B-5

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答案(英文)

Marking Schemes

This document was prepared for markers’ reference. It should not be regarded as a set of model answers. Candidates and teachers who were not involved in the marking process are advised to interpret its content with care.

PAPER 1 Compulsory Part

SECTION A

Question No.	Key	Question No.	Key
1	A (89%)	16	C (85%)
2	D (49%)	17	B (72%)
3	C (56%)	18	B (49%)
4	A (63%)	19	C (69%)
5	B (77%)	20	D (80%)
6	B (82%)	21	C (57%)
7	B (59%)	22	A (49%)
8	A (81%)	23	A (72%)
9	D (29%)	24	B (42%)
10	A (18%)	25	B (72%)
11	B (37%)	26	D (47%)
12	D (67%)	27	A (60%)
13	A (92%)	28	C (58%)
14	A (39%)	29	D (65%)
15	C (63%)	30	B (89%)

Note: Figures in brackets indicate the percentages of candidates choosing the correct answers.

SECTION B

General Principles of Marking

1. The answers given in this marking scheme are ‘suggestions’ only. Other relevant answers will also be accepted.
2. Where the number of points required is specified in a question, markers will mark the first listed points up to the number required, and cross out other points as ‘excess’.
3. The general guidelines for points which are awarded 0 to 2 marks each are as follows:
4. 0 mark : irrelevant or ambiguous answers
5. 1 mark : mention of key concept or words
6. 2 marks : explanation of the concept stated

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真题 Paper 1(中文)

本试卷分為三部分:

卷二甲 (會計單元)

甲部(30分) 短題目

乙部(50分) 應用題

丙部(20分) 個案/理論題

考生請知悉香港會計公會頒布的準則對本課程涵蓋的會計定義和處理的影響·所有新增或修訂的事則·凡於2009年1月1日或以前開始的財務年度生效者·均適用於本考試。

卷二乙 (商業管理單元)

短題目

個案題

論述題

備註 全部試題均須作答· 設有兩題試題考生須選答其中一題·

2013-DSE 企業會計與財務概論 卷一甲

香港考試及評核局 2013年香港中學文憑考試

企業、會計與財務概論試卷一

本試卷必須用中文作答 一小時三十鐘完卷(上午八時三十分至上午十時)

考生须知 (一) 本卷分甲乙兩部· (二) 甲部為多項選擇題見於本試卷中乙部的短答題另見於試題答题薄B之內· (三) 甲部的答案須填寫在多項選擇題的答题紙上而乙部的答案則須填在試題答题薄B所预留的空位内考试完畢甲部之答题纸與乙部之试题答题薄B须分别缴交·

甲部的考生须知（多项选择题） (一) 細讀答题紙上的指示宣布開考後考生须首先於適當位置貼上電腦條碼及填上各项所需资料宣布停筆後考生不會獲得额外時間貼上電腦條碼· (二) 試場主任宣布開卷後考生须检查试题有否缺漏最後一题之後應有「甲部完」字樣· (三) 各题估分相等· (四) 本试卷全部试题均须回答為便於修正答案考生宜用HB铅笔画把答案填在答题纸上錯誤答案可用淨膠擦將筆痕徹底擦去考生须清楚填寫答案否则因答案未能被辨認而失分· (五) 每题只可填一個答案若填多個答案則該题不给分· (六) 答案錯誤不另扣分·

香港考試及評核局保留版權 Hong Kong Examinations and Assessment Authority All Rights Reserved 2013

2013-DSE-BAFS 1A-1

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真题 Paper 1(英文)

2013-DSE BAFS PAPER 1A
HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2013
BUSINESS, ACCOUNTING AND FINANCIAL STUDIES PAPER 1
8:30am – 10:00am (1 hour 30 minutes) This paper must be answered in English

GENERAL INSTRUCTIONS
(1) There are TWO sections, A and B, in this Paper.
(2) Section A consists of multiple-choice questions in this question paper. Section B contains short questions printed separately in Question-Answer Book B.
(3) Answers to Section A should be marked on the Multiple-choice Answer Sheet while answers to Section B should be written in the spaces provided in Question-Answer Book B. The Answer Sheet for Section A and the Question-Answer Book for Section B must be handed in separately at the end of the examination.

INSTRUCTIONS FOR SECTION A (MULTIPLE-CHOICE QUESTIONS)
(1) Read carefully the instructions on the Answer Sheet. After the announcement of the start of the examination, you should first stick a barcode label and insert the information required in the spaces provided. No extra time will be given for sticking on the barcode label after the 'Time is up' announcement.
(2) When told to open this book, you should check that all the questions are there. Look for the words ‘END OF SECTION A’ after the last question.
(3) All questions carry equal marks.
(4) ANSWER ALL QUESTIONS. You are advised to use an HB pencil to mark all the answers on the Answer Sheet, so that wrong marks can be completely erased with a clean rubber. You must mark the answers clearly; otherwise you will lose marks if the answers cannot be captured.
(5) You should mark only ONE answer for each question. If you mark more than one answer, you will receive NO MARKS for that question.
(6) No marks will be deducted for wrong answers.

© Hong Kong Examinations and Assessment Authority All Rights Reserved 2013
Not to be taken away before the end of the examination session
2013-DSE-BAFS 1A-1 4
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真题 Paper 2a(中文)

2013-DSE 企業、會計 財務概論 試卷二甲 會計單元

香港考試及評核局 2013年香港中學文憑考試

考生須知 (一) 本試卷分為三部分。 (二) 甲、乙兩部全部試題均須作答，丙部兩道試題中選答一題。 (三) 答案須寫在答题簿上，每題(非指分題)必須另起新頁作答。 (四) 如有需要，可要求添發補充答题紙，每一張均須填寫考生編號、填寫試題編號方格，貼上電腦綜合系統用機構於各答题簿內。

香港考試及評核局保留版權 Hong Kong Examinations and Assessment Authority All Rights Reserved 2013 2013-DSE-BAFS2A-1 17

甲部（30分） 全部試題均須作答。 1. 營有限公司的副位董事相信其公司在行業內素享盛譽，李董事提議將此量化為商譽金額$300,000，陳董事同意而決記員於2013年3月31日給項收益資訊此類。 作業要求： (a) 指出及解釋上述情况違反的會計原則或概念並編製日記分錄加以更正（毋 需分錄說明） 其他資料： (i) 2013年2月28日的銀行往來測師表如下： 銀行存款帳結餘·2013年2月28日 未兑现支票-201542 銀行月結單結餘·2013年2月28日 $ 62,300 7,800 70,100

(ii) 至2013年3月31日，一张日期為2012年9月3日的支票201542仍未兑现根據惯例，银行是不會兑现已发出超过六個月的支票。 (iii) 2013年3月份来自顧客的收入和借付予供應商的付款總额分别為$287,000和$82,750，所有收款已於2013年3月份存入银行，可是其後發現其中一张收自顧客的支票$32,110在2013年3月28日遭拒付。 (iv) 2013年3月4日，以支票支付於2013年2月份到期的应付管理费$8800。 (v) 2013年3月8日，银行执行2013年3月份租金$165500的定期支付指示。 作业要求： (b) 编製2013年3月份的银行存款帐 (6分) (总分：10分)

2. 陈先生的零售店於2011年1月1日啓業，並於該日購置五件設備，每件成本$135,000。 2011年，该店没有添置和更换其他設備。截至2012年12月31日止年度有關設備的资料如下： 新設備支出 - 購置成本 $280,000 測試费用 12,500 2012年的维修和保养费用 42,600 出售两件於2011年購入的設備的收款 104,500 設備按余额递减法每年计算20%折舊，购买年计算全年折舊，而出售年期不予计算。 18 2013-DSE-BAFS2A-2 Provided by dse.life

真题 Paper 2b(中文)

3-DSE 商業管理單元 企業、會計與財務概論試卷二乙 香港考試及評核局 2013年香港中學文憑考試 本試卷必須用中文作答 兩小時三十分鐘完卷（上午十時四十五分至下午一時十五分）

考生须知 (一) 本试卷分為三部分。 (二) 甲、乙兩部全部試題均要作答，丙部選擇試題中選答一題。 (三) 試卷裏面有答题紙上，每頁(非指分頁)必须另起新頁作答。 (四) 如有需要，可要求添補答题纸，每一试题内装訂考生答案纸、调查试题资料方格、贴上草稿纸，並用胶带封好答题纸內。

香港考试及评核局 Hong Kong Examinations and Assessment Authority All Rights Reserved 2013 25

甲部 (30分) 全部试题均须作答。 1. 簡述員工考绩對一家公司的三個用途· (6分) 2. 一家公司在接受某客户信贷前，要评估其信贷風险，说明公司會考虑的三種因素· (6分) 3. 試從顧客關係管理的角度，舉出兩個原因，解釋何保留現有顧客比吸引新顧客更重要· (4分) 4. 如果一名员工屡次行為失當，依次序描述公司可採用的三個處罰式纪律处分· (6分) 5. 舉出影响公司探用這些分部的雨项優點· (4分) 6. 舉出兩個原因，解释合约終問對廠商重要· (4分)

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2013-DSE-BAFS 2B-2

真题 Paper 2a(英文)

SECTION A (30 Marks) Answer ALL questions in this section.

1. The two directors of Amy Ltd believed that the company had a very good reputation in the industry. Director Lee proposed to quantify that at an amount of $300 000 as goodwill. Director Chan agreed and the bookkeeper credited the amount to sundry revenue on 31 March 2013.

REQUIRED: (a) State and explain the accounting principle or concept that has been violated and show the journal entries to correct the above. (Narration is not required.) (4 marks)

Additional information: (i) The bank reconciliation statement as at 28 February 2013 was as follows:

Balance of cash at bank as at 28 February 2013 $62 300 Unpresented cheque – 201542 $7 800 Balance as per bank statement as at 28 February 2013 $70 100

(ii) The cheque 201542, dated 3 September 2012, remained unpresented at 31 March 2013. It is the practice of the bank not to honour cheques outstanding for more than six months. (iii) Total receipts from customer and total payments to suppliers by cheque in the month of March 2013 were $287 000 and $82 750 respectively. All receipts were banked in March 2013. However, a cheque of $32 110 from a customer was then found dishonoured on 28 March 2013. (iv) During the month of March 2013, a credit transfer of $125 000 from a customer and dividend income of $2840 were credited by the bank. (v) A management fee of $8800 accrued for February 2013 was paid by cheque on 4 March 2013. (vi) A standing order for rent of $165 500 for the month of March 2013 was executed by the bank on 8 March 2013.

REQUIRED: (b) Write up the cash at bank account for the month of March 2013. (Total: 10 marks)

2013-DSE-BAFS 2A-2 2 Provided by dse.life

真题 Paper 2b(英文)

2013-DSE BAFS PAPER 2B
HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2013

BUSINESS, ACCOUNTING AND FINANCIAL STUDIES PAPER 2B Business Management Module
10:45 am – 1:15 pm (2 hours 30 minutes) This paper must be answered in English

INSTRUCTIONS
(1) There are three sections in this paper.
(2) All questions in Sections A and B are compulsory. You are required to answer one of the two questions in Section C.
(3) Write your answers in the answer book. Start each question (not part of a question) on a new page.
(4) Supplementary answer sheets will be supplied on request. Write your candidate number, mark the question number box and stick a barcode label on each sheet, and fasten them with string INSIDE the answer book.

香港考試及評核局保留版權 Hong Kong Examinations and Assessment Authority All Rights Reserved 2013
2013-DSE-BAFS 2B-I 25
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