2018 DSE BAFS集中區 (2)

咁我講下mc歷屆多人錯既point啦:
1. SME, MNC
-SME, MNC, 稅率，上市與否無必然關係。記住稅率係跟forms of business ownership
-大部分香港人係做SME，但SME貢獻政府稅收唔係最大

2. Key business functions:
-Arrange workflow係OM not HR
-Forecast demand係Marketing not OM

3. Carriage inwards入cost of goods sold, carriage outwards係普通expenses

4. Ratio係反映唔到實際absolute amount. 例如A公司gross profit ratio高過B, 唔可以話A has higher gross profit, 除非比左某d數字你(e.g. sales)

5. Bank account balance可以係debit or credit (overdraft)

6. MPF:
-僱員只係月薪7100以上先要供，30000以上upper limit係1500. 老闆即使7100以下都要供，upper limit一樣
-Self employed person要供，self employed hawkers, domestic helper, 唔洗。裝修同飲食業做唔夠60日都要供
-60歲提早退休，permanent departure from hong kong, total incapacity, terminal illness, death可以提早拎mpf

7. Account題目睇清楚係monthly, quarterly, yearly!

8. Limited liability =/= not liable for debts!

9. Public corporation: 自負盈虧 self financing, run on a commercial basis. 所以loss唔會borne by taxpayers (government department先會)。另外政府唔會involve in daily operation.

10. Government use financial statement for tax assessment, not to assess the ability to repay tax!

11. WTO vs APEC
-最大分別係，WTO可以settle trade dispute, 而且決定係binding on members. APEC只係溝通平台

另外，關於做卷次序，我個人就覺得自己舒服就ok.
Paper 1建議做mc先，比較多分同易。
Paper 2就熟邊題d做邊題先啦，有時section A都會難。

最緊要唔好淆，咁已經贏左一大半人

Paper 1記住只會出5個accounting concept
- business entity
- going concern
- historical cost
- consistency
- accrual

其餘就係paper 2先會有。當然以上都可以出paper 2.

當佢一綑咁賣，之後剩翻每綑A/B既數

E.g.
A: CM=$5
B: CM=$6

Sales mix: A:B =3:1

In a batch, you put 3 As and 1 B

CM of batch: 5*3+6=$21

Say FC=$2100

Breakeven number of batch = 100 batches

That means 300As and 100Bs, since you have 3 As and 1B in a batch

如果題a計錯左 題b用返題a錯嘅答案 會唔會扣多次分
例如 題a嘅bal c/d 錯左 題b嘅bal b/d 用返題a嘅bal c/d

簡單黎講可以話係將兩舊芒果同一舊榴蓮當做一個生果籃咁賣 (sales mix = 2:1)，然後芒果既contribution係$10，榴蓮係$20，咁一個生果籃既contribution就係$10*2+$20=$40 (contribution per batch)

然後你既fixed cost係$40,000既話，咁姐係你要賣1000個生果籃先回到本 (breakeven)，咁係呢1000個生果籃裡面，你total賣咗2000舊芒果同1000舊榴蓮。

佢可能會比上年sales figure比你

E.g
Good x: 12345 units
Good Y: 37035 units

咁你最好約簡先，易計d

點做呢
用cal機㩒12345/37035，轉分數出，
出到1/3
姐係A:B=1:3

一綑有1件A 3件B


唔約簡你最後breakeven都會得出同一答案，煩d姐

榴蓮遇上芒果既batch

無分

1分題洗唔洗解釋 SQ

Dse都係啦
Teacher say 一定岩咁濟

有d咁既事？ 咁government say係咪一定岩