2016 dse bafs paper answer，本文詳細介紹dse bafs paper 1、paper 2a、paper 2b answer 以及 2016 dse bafs mc answer答案，請考生詳細閱讀。
圖：2016 dse bafs paper answer
1、2016 dse bafs mc answer題目及答案示例
2016 dse bafs mc answer:
1-5 ADBDA 6-10 CCBAD
11-15 ACBDB 16-20 BCCBA
21-25 CADBD 26-30 BDACB
2016 dse bafs mc目及答案示例：
1.Which of the following is/are the haracteristic(s) of multinational corporations located inHong Kong? (A)
(1)Their operations also take place outside Hong Kong.
(2)They are listed on the stock exchange of Hong Kong.
(3)They have more than 100 employees.
A.(1) only
B.(1) and (2) only
C.(2) and (3) only
D.(1) (2) and (3)
17.Which of the following is a benefit brought about by the "Closer Economic Partnership Arrangement" (CEPA) for the businesses in Hong Kong ? (C)
A. Companies owned by Hong Kong residents are not taxed on the Mainland.
B. There is free flow of capital between Hong Kong and the Mainland.
C. Tariffs are not levied on goods originating in Hong Kong exported to the Mainland.
D. Hong Kong is Allowed to enter the World Trade Organisation as an independent economy.
23. On 1 January 2015, Mr Lee set up a film with cash of $100000. Onthe same day, the firm took out a loan of $200000 from a bank. At the end of that year , total assets and total liabilites of firm were $980000 and $560000 repectively. During the year, Mr Lee made regular cash drawings of $5000 per month.what is the net profit of the firm for the year 2015 ?(D)
A.$180000
B.$260000
C.$325000
D.$380000
2016 dse bafs Paper 1B 包含以下題目：
Paper 1B Question 1
Paper 1B Question 2
Paper 1B Question 3
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2、2016 dse bafs Paper 2a 題目及答案示例
Paper 2A Question 1 – Trial Balance、Marking Scheme、MARKING NOTES
SUPPLEMENTARY MARKING NOTES
(a) Trial Balance preparation
Use the account names stated in the question (e.g. Trade receivables, Account receivables ×)
short form account name ×
(b) Limitations of a trial balance:
(× cannot detect compensating errors)
(cannot detect some errors)
(cannot detect errors which will not affect the agreement of the trial balance)
(Some errors like compensating errors cannot be detected)
(cannot detect some errors/omissions in entries)
Paper 2A Question 4 – Trial Balance、Marking Scheme、MARKING NOTES
SUPPLEMENTARY MARKING NOTES 30
a) ( × The company will continue operating)
( × The company does not intend to liquidate)
( × The company reduces scale of operation significantly)
b) ( × market value / market price / fair value / disposal value / salesable value/ NRV)
c)
• wrong concept, do not mark the explanation
• wrong spelling of “historical cost”, no mark for the concept, but mark explanation
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3、2016 dse bafs Paper 2b 題目及答案示例
Paper 2B Question 1
The limitation should be related to “assess the performance of a company”
Cannot forecast the future performance XX
Paper 2B Question 2
1 mark for the factor 1 mark for the elaboration related to “designers”
Relationship with peer is not motivational factor X Recognition from others refers to own feeling of the designers which is not provided by the superior XX
Paper 2B Question 3
Profitability can be increased, not be shared by middlemen. (pt 1)
More interaction with customers. Enhance customer relationship. (pt 5)
Direct communication with customers, know their taste and preference (repeat pt 5))
Paper 2B Question 4
clear explanation related to salespeople 2 marks
increase company’s profits
improve company’s reputation
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4、2016 dse bafs past paper答案第五級評價
考生對企業及會計概念有廣博的認識和理解，並能在不熟悉的情境中應用企業/會計知識，以處理營商問題。考生亦能運用恰當的商業用語，合理及連貫地傳達實況、意見和建議。
在第一題，考生能正確列示日記分錄，並以企業個體概念加以解釋。在第二題(a)部分，考生能指出物業發展公司的股價會上升，並詳細解釋原因；在(b)部分，考生能指出恆生指數可反映股市表現和股價走勢。在第三題，考生能清楚解釋採用特許經營方式在香港開設分店的原因，並舉出卡洛應考慮的法律及文化因素。在第五題，考生能準確計算營運資金和其餘兩項比率，並指出子山超級市場變現能力的問題；在(c)部分，考生能正確列出控制過程的每個步驟。
綜觀全卷，考生能提供詳細和全面的答案，有條不紊地闡釋論點，展示對商業境況的分析、評估和綜合能力，屬中學文憑試的第五級。
整體而言，考生展示其對會計功能與流程有廣博的認識和理解。考生在第一題、第二題、第四題及第五題與財務會計有關的題目中有良佳的表現。考生對試算表、交易分錄和帳冊、合夥重估帳、合夥人資本帳及財務狀況表有良好的認識。在第八題，考生對各項更新所需的日記分錄亦有不錯的認識。在成本會計方面，考生能處理營商的問題，對生產間接成本的吸收、吸收成本法和邊際成本法的認識甚佳。在第七題，考生能計算出邊際成本法下和吸收成本法下存貨額及淨利的差別，並能以比較成本來决定公司應自行生產零件或是購買零件。
考生亦能運用恰當的商業用語和匯報技巧，合理及連貫地傳達實況、意見和建議。在第一題和第五題，考生能分別指出試算表的一項局限和影響商譽的兩項因素。在第四題，考生能適當地解釋繼續經營假設和題目中情境所違反的歷史成本概念。
整體而言，考生在卷二甲的表現屬中學文憑試的第五級。
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>> 完整2016 dse bafs past paper答案第五級看本文後面的試題及答案下載。<<
