2021 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 题号 答案
1. B(17%) 16. B(70%)
2. D(30%) 17. B(55%)
3. C(56%) 18. A(55%)
4. C(40%) 19. D(42%)
5. B(44%) 20. A(65%)
6. D(33%) 21. D(78%)
7. D(63%) 22. D(80%)
8. C(78%) 23. B(67%)
9. C(55%) 24. D(78%)
10. B(46%) 25. C(55%)
11. B(74%) 26. C(60%)
12. C(69%) 27. C(48%)
13. D(36%) 28. A(28%)
14. A(52%) 29. B(67%)
15. A(22%) 30. A(56%)

注：括號內數字為答對百分率。

31

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答案(英文)

Paper 2A
Accounting Module

SECTION A
QUESTION 1

Marks

Rental income

2020
31 Dec
Details
Profit and loss (F)
$ (G) 806 000

2020
1 Jan
Balance b/d
(A) 130 000

2 Apr
Bank (B)
(C) 390 000

31 Dec
Balance c/d (D)
(E) 286 000

806 000

Repair and maintenance expenses

2020
31 Jan
Details
Bank
(I) 15 600

0.5-
30 Apr
Bank
(I) 15 600

31 Jul
Bank
(I) 15 600

0.5-
31 Oct
Bank
(J) 18 720

31 Dec
Balance c/d (K)
(L) 12 480

78 000

2020
1 Jan
Balance b/d
(H) 10 400

31 Dec
Profit and loss (M)
(N) 67 600

78 000

8 marks

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真题 Paper 1(中文)

2021-DSE 企業、會計與財務概論 卷一

香港考試及評核局

2021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）

考生須知

(一) 本試卷分甲、乙兩部：甲部為多項選擇題，乙部為短題目。

(二) 甲部為必答題。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) 甲部的答案須填在多項選擇題答题紙上，乙部的答案須寫在答题簿上。每題(非指分題)必須另起新頁作答。

(四) 考試完畢，甲部的答题紙與乙部的答题簿須分别繳交。

甲部的考生須知（多項選擇題）

(一) 細讀答题紙上的指示。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鉛筆把答案填在答题紙上。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) 每題只可填一個答案，若填多個答案，則該題不給分。

(六) 答案錯誤，不另扣分。

©香港考試及評核局保留版權

Hong Kong Examinations and Assessment Authority

All Rights Reserved 2021

2021-DSE-BAFS 1-1

1

考试结束前不可将试卷带离考场

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真题 Paper 1(英文)

SECTION A (60 marks) There are 30 questions in this section. Answer ALL questions. Choose the best answer for each question.

1. Which of the following statements about the World Trade Organization is/are correct? (1) It enforces the rules of international trade among members. (2) It helps developing countries increase their trading opportunities. (3) It eliminates trade barriers among members. A. (1) only B. (1) and (2) only C. (2) and (3) only D. (1), (2) and (3)

2. Product departmentalisation means ______. A. different departments serve customers of different countries B. different product lines are developed for different markets C. workers are divided according to the stage of production D. the production, marketing and other related tasks of a product are grouped under a manager

3. At the end of the year, the bookkeeper of a retail store balanced off the accounts, listed the account balances and prepared a trial balance. Which of the following accounting functions did the bookkeeper perform? A. recording B. classifying C. summarising D. communicating

4. Mandy is considering investing in a 3-year project with the following details: Cash inflows/(outflows) Beginning of Year 1 $(70,000) Beginning of Year 2 $25,000 Beginning of Year 3 $35,000 The scrap value at the end of the project is $20,000. The discount rate is 5% per annum. What is the net present value of the project? A. -$14,445 B. $187 C. $2,832 D. $3,520

5. Which of the following is not a benefit of delegation? A. increases subordinates' job satisfaction B. improves the relationship between superior and subordinates C. provides training opportunities for subordinates D. allows superiors to focus on important tasks

2021-DSE-BAFS 1-2

真题 Paper 2a(中文)

2021-DSE 企業、會計與財務概論 卷二甲

香港考試及評核局
2021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) 本試卷分為三部份。
(二) 甲部全部試題均須作答；乙部三道試題中選答兩題；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 2021

2021-DSE-BAFS 2A-1

考试结束前不可将试卷带离考场

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真题 Paper 2b(中文)

2021-DSE 企業、會計與財務概論 卷二乙

香港考試及評核局 2021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) 甲部全部試題均須作答，乙部及丙部兩道試題中各選答一題。 (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 2021

2021-DSE-BAFS 2B-1

考试结束前不可将试卷携離試場

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真题 Paper 2a(英文)

2021-DSE BAFS PAPER 2A HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2021 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 Section A are compulsory. You are required to answer two of the three questions in Section B and 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 2021-DSE-BAFS 2A-1 15 Provided by dselife

真题 Paper 2b(英文)

SECTION A (24 marks, weighting 30%) Answer ALL questions in this section.

1. Explain three objectives for an insurance company to conduct performance appraisal for its insurance agents. (6 marks)

2. An ice cream manufacturer uses 1 200 cartons of milk each month. The average holding cost per carton of milk is $25 per month and the ordering cost is $600 per order. (a) Calculate the Economic Order Quantity of milk. (2 marks) (b) Apart from the daily usage, explain two other variables involved in the determination of the re-order level of milk. (4 marks)

3. (a) Explain the meaning of 'personal selling' in a marketing mix strategy. (2 marks) (b) Describe two advantages to a computer company of using personal selling to sell its software. (4 marks)

4. A firm sells high-end cameras which are limited in quantity. Its target customer group is professional photographers. Recently, the firm has experienced an unfavourable sales-volume variance. (a) Which type of target marketing strategy is the firm adopting? State one disadvantage of adopting this strategy. (2 marks) (b) Explain two possible causes of the above sales-volume variance. (4 marks)

2021-DSE-BAFS 2B-2 27 Provided by dse.life