2023 DSE 企业会计与财务概论-BAFS 真题 答案 详解

真题 Paper 1(英文)

2023-DSE BAFS PAPER 1
HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2023
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 2023
Not to be taken away before the end of the examination session
2023-DSE-BAFS 1-1

真题 Paper 2a(英文)

2023-DSE BAFS PAPER 2A HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION 2023 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. ©香港考試及評核局保留版權 Hong Kong Examinations and Assessment Authority All Rights Reserved 2023 Not to be taken away before the end of the examination session 2023-DSE-BAFS 2A-I 1