2017 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詳釋文件內容時應小心謹慎。

一般評卷指引

1. 在採用此評卷參考評閱答卷前，任課教師宜先根據此評卷參考與校内評卷準則進行統一化的調整；訂定準則後，教師便應依據評卷參考和有關準則，評閱學生的答卷。

2. 本評卷參考未能就各試題羅列所有可能的答案。教師可根據專業判斷，接納未列於本評卷參考內其他正確和合理的答案。

3. 試題如列明要求答案的数量，而學生給予多於要求的答案，多答的部分則不會評閱。舉例說，試題要求學生列兩個例子，如果學生列了三個，教師只須評閱第一和第二個答案。

4. 0至3分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/詞組短語及關鍵词
2/3分 — 就相關的論點作扼要解釋及/或說明這論點如何切合有關情境

卷一

甲部

题号	答案	题号	答案
1	C(42%)	16	B(61%)
2	A(38%)	17	A(56%)
3	C(62%)	18	D(61%)
4	D(71%)	19	D(73%)
5	B(47%)	20	B(68%)
6	C(54%)	21	B(74%)
7	C(35%)	22	C(70%)
8	B(79%)	23	A(60%)
9	A(51%)	24	C(64%)
10	B(90%)	25	D(80%)
11	A(82%)	26	D(57%)
12	D(75%)	27	A(57%)
13	B(55%)	28	B(65%)
14	C(77%)	29	A(69%)
15	D(40%)	30	C(82%)

注：括號内数字為答對百分率·

30

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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.

General Notes on Marking

1. Teachers are strongly advised to conduct their own internal standardisation procedures using the marking scheme before the actual marking begins. After standardisation, teachers should adhere to the marking scheme to ensure a uniform standard of marking within the school.
2. The marking scheme may not exhaust all possible answers for each question. Teachers should exercise their professional discretion and judgment in accepting alternative answers that are not in the marking scheme, but are correct and well-reasoned.
3. In questions asking for a specified number of reasons or examples etc., and a student gives more than the required number, the extra answers should not be marked. For instance, in a question asking students to provide two examples, and a student gives three answers, only the first two should be marked.
4. The general guidelines for points which are awarded 0 mark to 3 marks each are as follows:
5. 0 mark: irrelevant or ambiguous answers
6. 1 mark: relevant phrases containing key words that answer the question
7. 2/3 marks: a relevant point or answer with a brief explanation of the concept/key words and/or illustration of how it is related to the given scenario

PAPER 1

SECTION A

Question No.	Key	Question No.	Key
1	C (42%)	16	B (61%)
2	A (38%)	17	A (56%)
3	C (62%)	18	D (61%)
4	D (71%)	19	D (73%)
5	B (47%)	20	B (68%)
6	C (54%)	21	B (74%)
7	C (35%)	22	C (70%)
8	B (79%)	23	A (60%)
9	A (51%)	24	C (64%)
10	B (90%)	25	D (80%)
11	A (82%)	26	D (57%)
12	D (75%)	27	A (57%)
13	B (55%)	28	B (65%)
14	C (77%)	29	A (69%)
15	D (40%)	30	C (82%)

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

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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.下列哪项有关亚太区经济合作组织的陈述是正确的？ (1)它排解亚太地区的贸易纷争。 (2)它促进亚太地区的可持续经济增长。 (3)它透过政府与政府之间的高层对话，鼓励亚太地区在贸易和投资方面的合作。

A. 只有(1) B. 只有(1)及(2) C. 只有(2)及(3) D. (1)、(2)及(3)

2.假设一个试算表没有遗漏帐户结余，而试算表的借方结余额和贷方结余额和不相等，这表示___。 (1)试算表内有一项或多项帐户结余出错 (2)财务状况表将不会平衡 (3)损益表内的净利将会是错误的

A. 只有(1)及(2) B. 只有(1)及(3) C. 只有(2)及(3) D. (1)、(2)及(3)

3.下列哪项有关恒生指数的陈述是不正确的？ A. 它的分類指數有：金融、公用事業、地產和工商業。 B. 它量度香港市值最大和成交最活羅的上市公司表现。 C. 它包括50隻在創業板上市的股票。 D. 它是香港股票市場整體表现的指標。

4.下列哪项有关企业管理的陈述是正确的？ (1)在统一命令原则下，每名下属只听命于一名上司。 (2)高架式架構的階層较扁平式架構的為多。 (3)目標管理可改善上司與下属之间的溝通。

A. 只有(1)及(2) B. 只有(1)及(3) C. 只有(2)及(3) D. (1)、(2)及(3)

5.在會計循環中，下列哪個步骤紧随編製試算表之後？ A. 编製財務報表 B. 作出期末調整 C. 遢帳至分期帐 D. 於原始分錄簿記錄交易

2017-DSE-BAFS 1-2

2

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真题 Paper 1(英文)

2017-DSE BAFS PAPER 1

HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2017

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

2017-DSE-BAFS 1-1

真题 Paper 2a(中文)

甲部（24分）

全部試題均須作答。

1. 以下是一些會計原則和惯例：

2. 貨幣量度原則

3. 一贯性
4. 持續經營
5. 企業個體
6. 適時性
7. 重 要 性
8. 收入實現

情境:

(i) 東主的個人資產不會紀錄在企業的帳冊。

(ii) 企業盡快披露財務資料，以供使用者作決策用途。

(iii) 當企業不預期在可見將來清盤，其資產不會以清算值記錄在財務狀況表上。

(iv) 高層管理人的專業知識不會記錄在財務狀況表上。

(v) 销售收益是在貨品運送於顧客，並獲其接納並確認。

作業要求:

(a) 從上表辦别在每一個情況下最適切的一個會計原則或惯例。(5 分)

一家跨國公司購買了一部成本為$50，估計使用年限為十年的計算機供辦公室使用。該全數$50 在購買當年記作費用。

作業要求:

(b) 指出並解釋在此個案中所應用的會計原則或惯例。(3分) (總分:8分)

2016-DSE-BAFS 2A-2

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真题 Paper 2b(中文)

2017-DSE 企業、會計 與財務概論 卷二乙

香港考試及評核局 2017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）

考生须知： (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。

考試結束前不可 將試卷攜離試場

2017-DSE-BAFS 2B-1 25

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真题 Paper 2a(英文)

2017-DSE BAFS PAPER 2A

HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2017

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

2017-DSE-BAFS 2A-1

14

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真题 Paper 2b(英文)

2017-DSE BAFS PAPER 2B HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2017 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 2017-DSE-BAFS 2B-1 25 Provided by dse.life