2019 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讀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部卷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	A(76%)	16	B(77%)
2	B(73%)	17	A(55%)
3	A(68%)	18	B(51%)
4	C(52%)	19	C(67%)
5	D(67%)	20	A(70%)
6	B(64%)	21	D(70%)
7	C(67%)	22	A(54%)
8	D(38%)	23	C(71%)
9	A(48%)	24	B(62%)
10	D(55%)	25	D(60%)
11	D(75%)	26	D(50%)
12	B(72%)	27	D(74%)
13	B(74%)	28	C(70%)
14	A(58%)	29	C(61%)
15	C(65%)	30	B(68%)

注：括號内数字为答對百分率。

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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:
   • 0 marks: irrelevant or ambiguous answer
   • 1 mark: relevant phrases containing key words that answer the question
   • 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	A	16	B
2	B	17	A
3	A	18	B
4	C	19	C
5	D	20	A
6	B	21	D
7	C	22	A
8	D	23	C
9	A	24	B
10	D	25	D
11	D	26	D
12	B	27	C
13	B	28	C
14	A	29	C
15	C	30	B

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

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真题 Paper 1(中文)

2019-DSE 企業、會計 與財務概論 卷一

香港考試及評核局 2019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 一小時十五分鐘完卷（上午八時三十分至上午九時四十五分）

考生须知 (一) 本試卷分甲、乙兩部：甲部為多項選擇題，乙部為短題目。 (二) 甲部為必答题。乙部分為兩部分：第一部分全部試題均須作答，第二部分兩道試題中選答一題。 (三) 甲部的答案須填寫在多項選擇題答題紙上，乙部的答案須寫在答題簿上。每題(非指分題)必須另起新頁作答。 (四) 考試完畢，甲部的答題紙與乙部的答題簿須分别繳交。

甲部的考生须知（多項選擇題） (一) 細讀答題紙上的指示。宣布開考後，考生須首先於適當位置貼上電腦條碼及填上各項所需資料。宣布停筆後，考生不會獲得額外時間貼上電腦條碼。 (二) 試場主任宣布開卷後，考生須檢查試題有否缺漏，最後一題之後應有「甲部完」字樣。 (三) 各題估分相等。 (四) 全部試題均須作答。為便於修正答案，考生宜用HB鉛筆把答案填寫在答題紙上。錯誤答案可用濕淨膠擦將筆痕徹底擦去。考生須清楚填寫答案，否則會因答案未能被辨認而失分。 (五) 每題只可填寫一個答案，若填寫多個答案，則該題不給分。 (六) 答案錯誤，不另扣分。

考試結束前不可 將試卷攜離試場

2019-DSE-BAFS I-1

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真题 Paper 1(英文)

2019-DSE BAFS PAPER 1
HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY
HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2019

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
2019-DSE-BAFS 1-1
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真题 Paper 2a(中文)

2019-DSE 企業、會計與財務概論 卷二甲

香港考試及評核局 2019年香港中學文憑考試 企業、會計與財務概論 試卷二甲 會計單元

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。

考试结束前不可将试卷带离考场

2019-DSE-BAFS2A-I

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真题 Paper 2b(中文)

2019-DSE 企業、會計 與財務概論 卷二乙

香港考試及評核局 2019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

2019-DSE-BAFS 2B-1

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真题 Paper 2a(英文)

SECTION A (24 marks)

Answer ALL questions in this section.

1. Fancy Limited's financial information for 2018 and 2017 is as follows.

	2018 ($)	2017 ($)
Sales (cash sales $11 600)	298 200	-
Cost of sales	210 700	-
Operating expenses	43 600	-
Balances at 31 December
Non-current assets, net	144 800	145 300
Inventory	153 500	86 400
Trade receivables	95 300	58 200
Current liabilities	125 900	70 400
Ordinary share capital	70 000	70 000
Retained profits	124 800	80 900
5% long-term bank loan	95 000	95 000
Cash at bank	22 100	26 400

REQUIRED:

(a) Calculate (to two decimal places) the following ratios for 2018: (i) inventory turnover (in times) (ii) trade receivables turnover (in times) (iii) total assets turnover (in times) (iv) gearing ratio

(Total: 8 marks)

2019-DSE-BAFS 2A-2

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真题 Paper 2b(英文)

2019-DSE BAFS PAPER 2B HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2019 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 2019-DSE-BAFS 2B-1 24 Provided by dse.life