HKDSE Biology Practice & Notes
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DSE企業、會計與財務概論 BAFS 題庫｜會計財管一次搞掂
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5096 題 quizBank.difficulty.2 10/4/2026
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DSE企業、會計與財務概論BAFS題庫，免費線上操練。涵蓋必修部分商業環境及營商管理導論，以及會計單元與財務管理單元兩大選修範圍，兼顧概念題、會計分錄、財務比率與計算步驟。題目按課題分類，可針對弱項專…
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20 questions available free‘Mega Fitness Centre’ recently hired Ms. Wong as the Gym Supervisor for its Mong Kok flagship branch. According to the classification of management levels and functions, which of the following is least likely to be a task undertaken by Ms. Wong in this position? "Mega Fitness Centre" recently hired Ms. Wong as the Gym Supervisor for its Mong Kok flagship branch. According to the classification of management levels and functions, which of the following is least likely to be a task undertaken by Ms. Wong in this position?
Ms Wong is reviewing her trading firm’s financial statements. In calculating gross profit, ________ is deducted from gross sales, while ________ is added to net purchases and carriage inwards before deducting closing inventory to calculate cost of goods sold.
Ms. Wong is the accounting manager of 'Elegant Interior Design'. While preparing the annual trial balance for 2025, she is reviewing the nature of various ledger account balances. Which of the following accounts must show a debit balance in the trial balance under normal circumstances? (1) Office equipment (2) Bank deposit (3) Cash in hand (4) Long-term loan
Mr. Wong is writing a report on the business environment in Hong Kong. While exploring the roles and characteristics of Small and Medium Enterprises (SMEs), he proposed the following three points: (1) SMEs can effectively fill niche markets that large corporations overlook due to their pursuit of economies of scale. (2) In Hong Kong, the total number of people employed by SMEs accounts for a very significant portion of the private sector labor market. (3) To encourage small-scale operations, the government sets a lower profits tax rate for all entities defined as 'SMEs' compared to large corporations, regardless of the amount of profit earned. Which of the above points is/are correct? Mr Wong is writing a report on the business environment in Hong Kong. While exploring the roles and characteristics of small and medium enterprises (SMEs), he proposed the following three points: (1) SMEs can effectively fill niche markets that large enterprises overlook because of their pursuit of economies of scale. (2) In Hong Kong, the total number of people employed by SMEs accounts for a very large proportion of the private sector labour market. (3) To encourage small-scale operations, the government sets a lower profits tax rate for all entities defined as "SMEs" than for large corporations, regardless of the amount of profit earned. Which of the above point(s) is/are correct?
Ms. Wong has recently established a small business named 'Sincere Property Management Limited' and is arranging MPF schemes for her staff. According to the MPF Ordinance, which of the following individuals employed by Ms. Wong is classified as an 'exempted person' and is therefore not covered by the MPF system?
Ms. Wong is the Chief Operating Officer of 'Stellar Jewelry'. During a recent quarterly meeting, she is reviewing various administrative tasks to ensure company operations align with expectations. Which of the following administrative decisions is LEAST likely to be classified as part of the 'controlling' process within management functions?
Mr. Wong operates an electronic equipment trading company in Kwun Tong. To improve operational efficiency, he is considering subscribing to an expensive global market intelligence system. Which of the following are rational business reasons for Mr. Wong to subscribe to this system? (1) The real-time inventory data and price fluctuation information provided by the system help Mr. Wong seize optimal purchasing opportunities. (2) The system generates up to 5,000 analytical charts annually, reflecting an extremely large volume of information. (3) The annual subscription fee for the system is significantly lower than the salary expenses Mr. Wong would incur by hiring his own analysts to collect equivalent data.
In May 2025, Mr Wong runs a Hong Kong start-up developing eco-friendly tableware. He plans to take part in an international trade exhibition in Singapore in June of the same year to promote the company’s products to buyers outside Hong Kong. Based on the purposes of the schemes at that time, which scheme most directly subsidised eligible expenditure on this type of export-promotion activity?
At the beginning of 2025, Ms. Wong purchased a 2-year savings bond with a face value of $25,000 from a financial institution. The bond guarantees a fixed annual interest rate of 5%, compounded annually. If Ms. Wong holds the bond until its maturity at the end of 2026, what is the total amount (principal plus interest) she will receive (rounded to the nearest dollar)? At the beginning of 2025, Ms. Wong purchased a two-year savings bond with a face value of $25,000 from a financial institution. The bond guarantees interest at 5% per annum, compounded annually. If Ms. Wong holds the bond until it matures at the end of 2026, what is the total amount (principal plus interest) she will receive (rounded to the nearest dollar)?
Mr. Lam plans to expand his local fashion brand into overseas markets. When analyzing the impacts of globalization on his business operations, which of the following statements are correct? (1) Mr. Lam may lower overall operating expenses through international outsourcing of production. (2) Due to the prevalence of information technology, Mr. Lam will face challenges from competitors worldwide. (3) By the removal of trade barriers, Mr. Lam's products can reach a wider range of overseas consumer groups.
Ms. Wong operates a creative design firm in Hong Kong and intends to enter the Greater Bay Area market by leveraging the preferential policies of the 'Mainland and Hong Kong Closer Economic Partnership Arrangement' (CEPA). When analyzing the potential impact of CEPA on her company's operations, which of the following descriptions regarding the core pillars or objectives of the arrangement is INCORRECT?
Ms. Wong plans to start a new venture in Hong Kong with several investors. When evaluating different forms of legal entities, which of the following descriptions regarding the characteristics of business organizations is correct?
Ms. Wong has recently been appointed as an independent non-executive director of 'Galaxy Retail Limited'. She is committed to enhancing the company's corporate governance to balance the interests of various stakeholders. Which of the following is NOT a direct impact of implementing good corporate governance for the company?
Ms. Wong is the owner of 'Stellar Interior Design'. While reviewing the company's books, she notices that the junior accountant is confused about the year-end closing sequence. Help the accountant arrange the following steps of the accounting cycle in the correct chronological order: (1) Preparing a trial balance using ledger balances to verify arithmetical accuracy. (2) Posting entries from journals into respective ledger accounts. (3) Recording business transactions in the journals based on source documents like receipts or invoices. (4) Preparing the income statement and statement of financial position to reflect business performance.
Ms. Wong has been appointed as the Human Resources Director of 'Elite Education Group'. When planning the department budget for the coming year, she considers implementing the following projects. Which of the following falls / fall within the scope of human resources management? (1) Establishing a system to track teachers' teaching effectiveness and provide feedback (2) Providing communication skills training courses for newly recruited administrative staff (3) Redesigning the physical layout of the school administrative office to shorten document transit time
Ms. Wong is the sole proprietor of 'Starry Tech'. During October 2024, several transactions occurred in the business. Which of the following transactions would result in an increase in the total liabilities of 'Starry Tech'? Ms. Wong is the sole proprietor of "Starry Tech". During October 2024, several transactions took place in the business. Which of the following transactions would result in an increase in the total liabilities of "Starry Tech"?
On 1 March 2025, Ms. Ho established a sole proprietorship named 'Elegant Decor'. She contributed the following personal assets into the business: office equipment valued at $28,000, renovation tools at $12,000, and raw materials at $6,000. Additionally, she deposited $4,000 cash into the firm's safe and $18,000 into the firm's bank account. On the same day, the firm obtained a bank loan of $15,000 and immediately used it to purchase a second-hand van. What was Ms. Ho's capital balance as at 1 March 2025?
Ho's Eco-Tech is planning an Initial Public Offering (IPO) on the Hong Kong Stock Exchange to raise HK$80 million for constructing a new recycling plant. The company has appointed underwriters to sell these original shares, which have never been circulated in the market, to the general public. In this scenario, in which financial market is the company raising capital? Ho's Eco-Tech plans to conduct an initial public offering (IPO) on the Hong Kong Stock Exchange to raise HK$80 million to build a new recycling plant. The company has appointed underwriters to offer these original shares, which have never been traded in the market, to the public. In this situation, in which financial market is the company raising capital?
Ms. Wong, the founder of a coffee shop chain, intends to improve operational efficiency. She requires branch managers and frontline staff to discuss and reach a consensus on setting specific and measurable performance indicators for the upcoming quarter. Which of the following are the advantages of adopting this management approach for the company? (1) Facilitating two-way information flow between management and employees. (2) Motivating staff by empowering them to participate in goal-setting. (3) Providing clear achievement standards, making performance appraisals more objective. Ms. Wong is the founder of a coffee shop chain. In order to enhance operational efficiency, she requires branch managers and frontline employees to discuss and reach a consensus on setting specific and measurable performance indicators for the coming quarter. Which of the following are the advantages of adopting this management approach for the company? (1) Facilitating two-way information flow between management and employees. (2) Motivating employees by empowering them to participate in goal-setting. (3) Providing clear standards for achievement, making performance appraisals more objective.
Ms. Wong recently established a furniture retail store named 'Greenery Home'. To ensure smooth business operations, she is considering the roles that accounting plays in an enterprise. Which of the following are functions that accounting can perform for 'Greenery Home'? (1) Organizing past transaction data for Ms. Wong to review the profitability of the past year (2) Providing financial forecast information to assist Ms. Wong in deciding whether to open a branch next year (3) Training the sales team in communication skills to improve the customer service quality of the store
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