2015 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)

評卷參考

本文件供閱卷員參考而設，並不應被視為標準答案。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

題號 答案 題號 答案
1. D(37%) 16. A(92%)
2. B(80%) 17. D(95%)
3. C(78%) 18. A(54%)
4. B(28%) 19. D(39%)
5. C(46%) 20. B(67%)
6. A(63%) 21. C(39%)
7. B(63%) 22. D(25%)
8. C(70%) 23. C(63%)
9. B(49%) 24. D(77%)
10. D(64%) 25. C(68%)
11. A(84%) 26. B(89%)
12. D(61%) 27. B(39%)
13. A(59%) 28. A(59%)
14. C(54%) 29. C(81%)
15. B(85%) 30. A(71%)

注：括號內數字為答對百分率。

乙部

一般閱卷原則

1. 在這評卷參考所列舉的答案以及在閱卷員會議中提出的答案屬「建議」性質，還有其未被提及但同樣成立的答案。
2. 若題目要求注明答案論點数量，閱卷員會按序批閱先列出的答案，多出的答案不予评分。
3. 2分答案論點的分數分配準則如下： 0分 — 無關或模棱兩可的答案
   1分 — 相關的主要概念
   2分 — 就相關的論點作扼要解釋

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答案(英文)

DSE 2015 BAFS
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	D (37%)	16	A (92%)
2	B (80%)	17	D (95%)
3	C (78%)	18	A (54%)
4	B (28%)	19	D (39%)
5	C (46%)	20	B (67%)
6	A (63%)	21	C (39%)
7	B (63%)	22	D (25%)
8	C (70%)	23	C (63%)
9	B (49%)	24	D (77%)
10	D (64%)	25	C (68%)
11	A (84%)	26	B (89%)
12	D (61%)	27	B (39%)
13	A (59%)	28	A (59%)
14	C (54%)	29	C (81%)
15	B (85%)	30	A (71%)

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 and those brought up in light of live scripts and discussions at the Markers’ Meeting are ‘suggestions’ only. There are answers that are not mentioned but nevertheless are equally valid.
2. Where the number of points required is specified in a question, the first listed points will be marked up to the number required, and other points crossed out as ‘excess’.
3. The guidelines for points of 2 marks each are as follows:
4. 0 mark : irrelevant or ambiguous answers
5. 1 mark : relevant phrases containing key words that answer the question
6. 2 marks : a relevant answer with a brief explanation of the concept/key words stated

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真题 Paper 1(中文)

甲部（60分）

本部分共30题，全部试题均须作答，考生应选取各题最通切的答案。

1. 有限合夥人___。

A. 是名義合夥人
B. 不需要為合夥的債務承擔責任
C. 不需要為合夥投資金錢
D. 不會參與合夥的管理

2. 下列哪項關於公司持分者的陳述是正確的？
A. 競爭者不是公司的持分者。
B. 公司的持分者會受公司決策所影響。
C. 公司清盤時，所有持分者都可以獲分配公司的資產。
D. 公司客户只在清償其結欠後才會成為公司的持分者。

3. 蘇珊是一家成衣商號的時裝設計組長。她只提出概括的方向，讓計設師按自己的方法來完成指派的工作。
蘇珊採用____式的領導風格。
A. 獨裁
B. 中央集權
C. 自由放任
D. 參與

4. 2014年10月，某商號有以下購貨及退货：
10月2日 從余先生赊購貨品 $2500
9日 現購貨品 $2000
17日 退回貨品 $300予余先生
26日 從吕小姐赊購貨品 $3200，如在30天内付款可享10%現金折扣
根據上述资料，2014年10月在購貨簿内記錄的購貨總額應是多少？
A. $5380
B. $5700
C. $7400
D. $7700

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真题 Paper 1(英文)

2015-DSE BAFS PAPER 1 HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2015 BUSINESS, ACCOUNTING AND FINANCIAL STUDIES PAPER 1 8:30 am – 9:45 am (1 hour 15 minutes) This paper must be answered in English GENERAL INSTRUCTIONS (1) There are TWO sections, A and B, in this Paper. Section A consists of multiple-choice questions and Section B contains short questions. (2) Answer ALL questions in Section A. There are two parts in Section B: Answer ALL questions in Part 1 and ONE of the two questions in Part 2. (3) Answers to Section A should be marked on the Multiple-choice Answer Sheet while answers to Section B should be written in the Answer Book. In the Answer Book, start EACH question (not part of a question) on a NEW page. (4) The Answer Sheet for Section A and the 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. Not to be taken away before the end of the examination session 2015-DSE-BAFS 1-1 Provided by dse.life

真题 Paper 2a(中文)

甲部（24分）

全部试题均须作答。

1. 以下资料摘錄自卓登公司截至2014年12月31日止月份的現金簿：

银行存款

日期	摘要	$
2014年12月1日	承上结余	21,000
5日	甘迪有限公司	24,000
12日	文氏有限公司	19,300
20日	芝妮	9,310
31日	南记有限公司	8,620
82,320

日期	支票号码	$
2014年12月8日	坚力有限公司	707891
10日	電费	707892
15日	東尼	707893
21日	蔡氏有限公司	120485
31日	结余轉下	58,930
82,230

卓登公司收到2014年12月份的银行月結单如下：

日期	摘要	提款$	存款$	结余$
2014年12月
1日	承上结余			21,000
5日	支票存款		24,000	45,000
12日	支票存款		19,300	64,300
14日	直接借記 - 水费	3,100		61,200
16日	請與發票人接洽	19,300		41,900
17日	支票707892	1,900		40,000
18日	阳光有限公司		12,300	52,300
20日	支票存款		9,310	61,610
21日	支票存款		4,000	65,610
22日	支票707891	5,200		60,410
31日	银行手续费	30		60,380

其他資料： (i) 顧客陽光有限公司於2014年12月18日項轉賬至公司的銀行户口，並未知會公司。 (ii) 2014年12月21日，收到顧客葉氏有限公司的支票120485，惟在銀行存款帳內被記錄為付款。

作業要求： (a) 更新卓登公司的銀行存款帐。(5分) (b) 编製2014年12月31日的银行往来調節表，須由银行存款帐更新後的结餘開始。(3分) (總分：8分)

2015-DSE-BAFS 2A-2

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真题 Paper 2b(中文)

2015-DSE 企業、會計與財務概論 卷二乙

香港考試及評核局 2015年香港中學文憑考試

企業、會計與財務概論 試卷二乙 商業管理單元

本試卷必須用中文作答 兩小時十五分鐘完卷（上午十時三十分至下午十二時四十五分）

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，每题(非指分题)必须另起新页作答。

考试结束前不可将试卷带离考场

2015-DSE-BAFS 2B-1

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真题 Paper 2a(英文)

2015-DSE BAFS PAPER 2A

HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2015

BUSINESS, ACCOUNTING AND FINANCIAL STUDIES PAPER 2A Accounting Module

10:30 am – 12:45 pm (2 hours 15 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.

Not to be taken away before the end of the examination session

2015-DSE-BAFS 2A-1

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真题 Paper 2b(英文)

2015-DSE BAFS PAPER 2B HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2015 BUSINESS, ACCOUNTING AND FINANCIAL STUDIES PAPER 2B Business Management Module 10:30 am – 12:45 pm (2 hours 15 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. Not to be taken away before the end of the examination session Provided by dse.life