2022 DSE 企业会计与财务概论-BAFS 真题 答案 详解

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真题 Paper 1(英文)

2022-DSE BAFS PAPER 1 HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2022 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. ©香港考試及評核局保留版權 Hong Kong Examinations and Assessment Authority All Rights Reserved 2022 2022-DSE-BAFS 1-1 Not to be taken away before the end of the examination session Provided by dse.life

真题 Paper 2a(英文)

2022-DSE BAFS PAPER 2A
HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2022

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.

© Hong Kong Examinations and Assessment Authority All Rights Reserved 2022
2022-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)

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

1. (a) State the marketing objective of the introduction stage of a product. (2 marks)

(b) Other than public relations, explain two elements of the promotion mix which could be adopted in the introduction stage of a product. (4 marks)

2. (a) Give two examples of pure risk for operating a watch shop. (2 marks)

(b) Apart from risk avoidance, suggest two risk management strategies that could be adopted by a watch shop to deal with the speculative risk brought about by expanding to an overseas market. (4 marks)

3. (a) Explain the importance of manpower planning for an accounting firm. (2 marks)

(b) Explain two factors that would affect the manpower supply of an accounting firm. (4 marks)

1. The financial data of a limited company as at 31 December 2021 is shown below:

Non-current assets $3 300 000 Current liabilities 150 000 Non-current liabilities 1 900 000 Shareholders' funds 1 730 000

(a) (i) Calculate the gearing ratio (to two decimal places) as at 31 December 2021. (2 marks)

(ii) Suggest two financing methods which could reduce the gearing level of the company. (2 marks)

(b) Outline one limitation of using financial analysis. (2 marks)

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