2020 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內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數量，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，試題要求學生列舉兩個例子，如學生列舉了三個，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/詞組短語及關鍵詞
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

题號	答案	题號	答案
1	C(63%)	16	A(72%)
2	D(58%)	17	D(60%)
3	B(77%)	18	B(39%)
4	A(57%)	19	A(43%)
5	C(64%)	20	D(93%)
6	A(32%)	21	B(74%)
7	D(25%)	22	D(66%)
8	C(51%)	23	C(34%)
9	B(69%)	24	D(75%)
10	C(63%)	25	B(56%)
11	C(57%)	26	A(74%)
12	B(57%)	27	B(62%)
13	B(62%)	28	D(19%)
14	A(87%)	29	A(59%)
15	D(48%)	30	C(89%)

注：括號内数字為答對百分率。

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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:
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	16	A
2	D	17	D
3	B	18	B
4	A	19	A
5	C	20	D
6	A	21	B
7	D	22	D
8	C	23	C
9	B	24	D
10	C	25	B
11	C	26	A
12	B	27	B
13	B	28	D
14	A	29	A
15	D	30	C

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. 何名與徐思計劃共同創立及經營一家餐館，這餐館不會因任何一方的退出而結業。他們應採用哪一種企業擁有權類型？ A. 合夥 B. 公營公司 C. 私人有限公司 D. 上市公司

2. 下列哪項是管理對企業的重要？ (1) 善用機構資源 (2) 建立健全的組織架構 (3) 有效達致機構的目標 A. 只有(1)及(2) B. 只有(1)及(3) C. 只有(2)及(3) D. (1)、(2)及(3)

3. 下列哪項描述會計的「借」與「貸」是正確的？ (1) 「借」記是增加賬戶的金額，「貸」記是減少賬戶的金額 (2) 「借」方指賬戶的左方，「貸」方指賬戶的右方 (3) 「借」方結餘是正數；「貸」方結餘是負數 A. 只有(1) B. 只有(2) C. 只有(1)及(2) D. 只有(2)及(3)

4. 下列哪項有關恒生指數的描逹是正確的？ (1) 「公用事業」是恆生指數的一個分類指數。 (2) 它顯示成分股公司的派息政策。 (3) 它是企业籌集資金的平台。 A. 只有(1) B. 只有(1)及(2) C. 只有(1)及(3) D. 只有(2)及(3)

5. 下列哪項交易對資產、資本和負債的影響是正確的？ A. 東主把他的汽車注入商號。 資產 增加 資本 增加 負債 增加 B. 收取客户現金，結清其賬戶。 資產 增加 不變 減少 C. 東主以其私人支票為商號償還銀行貸款。 資產 不變 增加 減少 D. 以現金支付商號本月的租金。 資產 減少 不變 減少

2020-DSE-BAFS 1-2

2

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真题 Paper 1(英文)

2020-DSE BAFS PAPER 1
HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2020
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.

© Hong Kong Examinations and Assessment Authority All Rights Reserved 2020
Hong Kong Examinations and Assessment Authority
Not to be taken away before the end of the examination session
2020-DSE-BAFS 1-1
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真题 Paper 2a(中文)

甲部 (24 分)

全部試題均須作答。

1. 维達商號為獨資企業，經營玩具貿易。商號開立以下六本日記簿：現金簿、銷貨簿、購貨簿、銷貨退回簿、購貨退出簿和普通日記簿。指出以下交易應記入哪本原始分錄帳簿，及需借記和贷記的帳戶。在答题簿上列示第(1)至(12)項的答案。

交易	原始分錄帳簿	需借記的帳戶	需贷記的帳戶
例	購賣玩具	銷貨簿	應收貨款
(i)	現購玩具	(1)	(2)
(ii)	把賖購的辦公室設備退回供應商	(3)	應付帳款
(iii)	收到一張購買文具的帳單，將於下一財政年度清付。	(5)	(6)
(iv)	為玩具退货發出借项通知單	(8)	(9)
(v)	以支票支付東主私人住宅的租金	(11)	(12)

（總分：6 分）

2020-DSE-BAFS 2A-2

2

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真题 Paper 2b(中文)

2020-DSE 企業、會計與財務概論 卷二乙

香港考試及評核局 2020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。

©香港考試及評核局保留版權 Hong Kong Examinations and Assessment Authority All Rights Reserved 2020

2020-DSE-BAFS 2B-1

考试結束前不可 將試卷攜離試場

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真题 Paper 2a(英文)

2020-DSE BAFS PAPER 2A
HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2020
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.

© Hong Kong Examinations and Assessment Authority All Rights Reserved 2020
2020-DSE-BAFS 2A-1
Not to be taken away before the end of the examination session
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真题 Paper 2b(英文)

2020-DSE BAFS PAPER 2B HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2020 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. ©香港考試及評核局保留版權 Hong Kong Examinations and Assessment Authority All Rights Reserved 2020 2020-DSE-BAFS 2B-1 Not to be taken away before the end of the examination session Provided by dse.life