2018 DSE BAFS集中區 (2)

嘗試諗下唔同野既關係，唔好凈係瘋狂重複啲字咁讀 / 抄。

例如 - stakeholders: 諗下港鐵

作為乘客，你期望佢用相宜既價錢提供可靠既服務，少啲故障；公司可以點樣滿足你既期望？就係少啲加價，或者加幅低過你人工既加幅，同時做好維修保養、質量檢測確保行車服務安全可靠

又諗下股東：你買左港鐵股票，你就想佢賺多啲派下股息。你可能想佢加價收多啲車費，起多啲港鐵上蓋物業，收多啲廣告費，賺盡每一分每一毫

咁港鐵點做社會責任Coporate Social Responsibility ? 又可以諗下。其實車廂入面平時都有賣廣告講下佢啲CSR，例如點樣保育落馬洲附近既候鳥棲息地

想問下
free samples sent to a customer but recorded as credit sales of $2000
correction of error應該點入？
dr sales 2000
cr debtor 2000
dr ???
cr purchases

咁答有冇6分

呢個位要小心d,
如果佢問邊個決定人工，
咁你就答HR.

如果佢問邊個有幫助/參與決定人工，
financial management都會有。
Financial management負責管錢，所以可以睇下公司夠唔夠profit/cashflow去support加人工呢個決定。
參考practice paper mc q24

promotion expense
2014Q8 (or 9?)

dr selling expenses
cr purchases
要注意呢組entry要以成本價入數

合營企業joint venture 係咪法人 desperate legal entity? Notes 話係 有本mc exercise 話： 唔係，除非申請左做私人有限公司

呢份係出版社mock
我原本都想係咁入
但係題目無俾到cost of free samples
個答案都無入到 expenses
定係淨係要改翻sales同debtor就ok?

另外想問下trial balance 有trade receivable有bad debt.
如果要揾allowance for doubful debt，percentage乘receivable係咪唔減翻bad debt?

唔係考評局好難答實你，
但第一同第三個point解釋好似有d重複，
第二個point唔太clear(應該話responsible for one tasks instead of multiple tasks in the whole production process).
我自己答就會寫埋簡單例子解釋。

冇俾通常因為 amount immaterial

e.g 間公司一年賣緊 100 million 貨，只係送左 10000既免費樣本出去，微不足道，就冇入 expense

唔該巴打 另外想問其實explain嘅題目係咪盡量寫長佢+例子就ok?

都要中keywords.
睇返hkeaa考評會議powerpoint啦，由2017開始睇：
http://www.hkeaa.edu.hk/mobile/en/hkdse/assessment/subject_information/category_a_subjects/hkdse_subj.html?A2&2&6_5

你解釋多d會好d
例如，
Practice makes perfect. Division of work allows workers acquire more experience in the manufacturing job duty, the time needed for workers to perform job duty cycle can be reduced due to experience and skills learnt in continuous production process. Thus the overall production efficiency can be improved.

巴打係咪有出過Limited Companies既題目

唔好意思，請問記唔記得係page幾？
想搵返黎做

追故模式

如果直情唔入個d會唔會考？
如果寫得唔清楚又會好大爭議

考評局就係中意同大家拗

Thanks

呢個structure 每個point4-5行夠唔夠?

咁詳細會唔夠時間
Marking都係point一分elaboration一分，不過要答啱elaboration嗰句
Practice makes perfect. (1) Workers repeatedly practising the same work will become more skilful. (1)
類似咁樣

因為好多人答唔中，同埋paper 1咁寫應該係夠時間的

真心唔該巴打！