2018 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，並不應被視為標凖答案。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。

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內評卷準則進行統一的調整；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(47%)	16	B(64%)
2	D(54%)	17	A(68%)
3	C(64%)	18	C(41%)
4	B(74%)	19	D(66%)
5	D(89%)	20	C(48%)
6	B(77%)	21	A(78%)
7	A(93%)	22	B(30%)
8	B(33%)	23	B(88%)
9	A(81%)	24	A(48%)
10	D(58%)	25	D(55%)
11	C(49%)	26	C(74%)
12	A(74%)	27	B(60%)
13	B(30%)	28	A(61%)
14	C(79%)	29	D(68%)
15	A(74%)	30	D(61%)

注：括號内数字为答对百分率

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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, only the first two should be marked.
4. The general guidelines for answers which are awarded 0 to 3 marks each are as follows:
5. 0 marks: irrelevant or ambiguous answer
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 (47%)	16	B (64%)
2	D (54%)	17	A (68%)
3	C (64%)	18	C (41%)
4	B (74%)	19	D (66%)
5	D (89%)	20	C (48%)
6	B (77%)	21	A (78%)
7	A (93%)	22	B (30%)
8	B (33%)	23	B (88%)
9	A (81%)	24	A (48%)
10	D (58%)	25	D (55%)
11	C (49%)	26	C (74%)
12	A (74%)	27	B (60%)
13	B (30%)	28	A (61%)
14	C (79%)	29	D (68%)
15	A (74%)	30	D (61%)

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. 下列哪项有关香港经济的陈述是不正确的？ A. 香港政府不会操控资本进出。 B. 香港是世界贸易组织的创始成员。 C. 香港的企业大多是跨国公司 D. 在《更紧密经贸关系的安排》（CEPA）下，香港的服务提供者可在大多数服务领域以优惠待遇在内地开展业务。

2. 下列哪个帐户必定在试算表出现借方结余? A. 租金收益 B. 贷款退回 C. 贷款折扣 D. 贷款予员工

3. 如果在过去一個月，恒生指数上升了10%，这表示过去一個月___。 (1)「恒生工商業分類指數」上升了10% (2) 恒生指数成份股的成交金额上升了10% (3) 恒生指数成份股的市價總值上升了 A. 只有(1) B. 只有(2) C. 只有(3) D. 只有(2)及(3)

4. 下列哪项复式记帐是正确的？ 交易 借記帳戶 貸記帳戶 (1) 收到银行存款利息 利息收益 银行存款 (2) 除購辦公室用的文具 文具费用 应付账款 (3) 东主引入他的汽车供商號使用 汽车 提用 A. 只有(1) B. 只有(2) C. 只有(2)及(3) D. (1)、(2)及(3)

5. 下列為品質控制所需的工作： (1) 抽樣量度實際欠貨率 (2) 如實際欠货率高於可接受水平，找出原因，並探取跟進措施 (3) 訂立可接受的欠货率 (4) 比較實際與可接受的欠货率 品質控制步骤的次序應為： A. (1)→(3)→(2)→(4) B. (1)→(4)→(3)→(2) C. (3)→(1)→(2)→(4) D. (3)→(1)→(4)→(2)

2018-DSE-BAFS 1-2

2

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真题 Paper 1(英文)

2018-DSE BAFS PAPER 1
HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY
HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2018

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
2018-DSE-BAFS 1-1
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真题 Paper 2a(中文)

甲部 (24 分)

全部试题均须作答。

1. 马莉商號的财政年度于每年 12 月 31 日完结。商號开立的原始分录帐簿有：普通日记簿、销货簿、购货簿、销货退回簿。购货退出簿和现金簿。

2017 年 12 月，商号有以下交易：

(i) 以自动转帐支付租金 $18 400。

(ii) 从安美公司赊购物 $4 200。

(iii) 退回货物 $300 予安美公司。

(iv) 马莉提取 $560 货物自用。

(v) 向嘉文公司赊购物 $1 580。

(vi) 为退货 $500 发出贷项通知单。

(vii) 收到 2017 年 12 月份电费单 $5 600，将以 2018 年 1 月以支票缴清。

(viii) 现金销售 $1 500 予迪琪公司。

(ix) 为退货 $600 发出借项通知单。

(x) 赊购一辆汽车，价值 $17 000。

作业要求：

(a) 指出上述 (i) 至 (x) 项交易于 2017 年 12 月应记入马莉哪本原始分录帐簿。 (5 分)

(b) 就上述交易 (iii)，指出从原始分录帐簿需过帐至的帐户及其相应分类帐。 (2 分)

(c) 列出开立原始分录帐簿的一项功能。 (1 分)

(总分：8 分)

2018-DSE-BAFS 2A-2

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真题 Paper 2b(中文)

2018-DSE 企業、會計與財務概論 卷二乙

香港考試及評核局 2018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) 答案須寫在答题薄上，每题(非指分题)必须另起新页作答。

考试結束前不可 將試卷攜離試場

2018-DSE-BAFS 2B-1

24

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真题 Paper 2a(英文)

2018-DSE BAFS PAPER 2A
HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY
HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2018

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
2018-DSE-BAFS 2A-1
13
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真题 Paper 2b(英文)

2018-DSE BAFS PAPER 2B HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2018 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 2018-DSE-BAFS 2B-1 24 Provided by dse.life