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BA PAPER 1 答案
BA PAPER 1 答案
BA PAPER 1 答案
1. A 6. C 11. C 16. C 21 B 26 A
2. D 7. C 12. A 17. A 22 D 27 C
3. A 8. B 13. D 18. A 23 C 28 D
4. A 9. C 14. B 19. A 24 A 29 B
5. B 10. B 15. D 20. B 25 C 30 D
PAPER 1 B (30marks) 13.3%
Q1 (8marks)
1.expansion of the chain in Hong Kong at a lower cost
2.stable income: receive franchise fees regularly and share franchisees' profits
3.easy access to the Hong Kong market: franchisees are more familiar with the local
business environment
1.以較低成本在香港擴展業務(1)
2.固定收入:定期收到特許權使用費及分攤特許權使用人的利潤 (1)
3.容易進入香港市場:特許權使用人較熟悉本港的營商環境 (1)
Q2 (6marks)
三線股 'third-liners' 藍籌股 blue-chips'
volatility of stock prices larger smaller
股票價格的波動(1)
turnover of stock trading smaller larger
股票交易額(1)
risk associated 風險相關(1) higher lower
Conceptual skill(1) - A general manager should possess the ability to think creatively and to
analyse and understand complicated and abstract ideas in order to perform management
functions such as planning and organising (1)
概念能力(1) - 總經理應具創意思考,並能分析及理解複雜和抽象意念,從而執行計劃及組
織等管理功能(1)
Q4 (10marks)
Q5 (10marks)
試算表參考 CH3 筆記內。
The accounting treatment of similar items should be the same in an accounting period and
from one period to another 在同一會計年度內及年度與年度問,相同項目的會計處理應相同
- $175 000 - Historical cost concept - The motor van should be recorded at the actual cost to
the business, that is, the net price after deducting discount.
$175 000 歷史成本概念 (1)貨車須以企業實際成本入帳,即減除折扣後的淨價 (1)