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5093 題 มัธยม 8/7/2026

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DSE企業、會計與財務概論BAFS題庫，5093題模擬試題，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。適合DS…

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免費體驗 20 題

‘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? 「美佳健身中心」最近聘請了黃小姐擔任其旺角旗艦店的健身室主管。根據管理層級的職能劃分，下列哪項最不可能是黃小姐在該職位上所承擔的任務？

Supervising the daily performance of junior trainers 督導初級教練的日常工作表現

Allocating the shift schedules for front-desk receptionists 分配前台接待員的輪班時間表

Formulating the global expansion blueprint of the fitness centre for the next ten years 制定健身中心未來十年的全球擴張藍圖

Resolving member complaints regarding the use of in-store facilities 解決會員在店內設施使用上的投訴

Ms. Wong is reviewing the annual financial statements of her boutique trading firm. While organizing the gross profit calculation, she notices that results in 'net sales' being lower than 'gross sales', whereas results in 'cost of goods sold' being higher than the 'sum of opening inventory, purchases, and carriage inwards'. 黃小姐正在核對其精品貿易公司的年度財務報表。在整理毛利計算表時，她注意到會導致「銷貨淨額」低於「銷貨總額」，而則會導致「銷貨成本」高於「期初存貨、購貨與購貨運費之總和」。

Returns inwards; Opening inventory 銷貨退回；期末存貨

Returns outwards; Opening inventory 購貨退出；期初存貨

Returns inwards; Opening inventory 銷貨退回；期初存貨

Carriage inwards; Closing inventory 購貨運費；期末存貨

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 黃小姐是「雅致室內設計公司」的會計主管。在編製 2025 年的年度試算表時，她正覆核各個分類帳帳戶的餘額性質。下列哪些帳戶在正常情況下「必定」在試算表中呈現借方結餘？ (1) 辦公室設備 (2) 銀行往來存款 (3) 庫存現金 (4) 長期借貸

(1) and (2) only 只有 (1) 及 (2)

(1) and (3) only 只有 (1) 及 (3)

(2) and (4) only 只有 (2) 及 (4)

(1), (2) and (3) only 只有 (1)、(2) 及 (3)

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? 黃先生正在撰寫一份關於香港營商環境的報告。在探討中小型企業（SMEs）的角色與特徵時，他提出了以下三項觀點： (1) 中小型企業能有效填補大型企業因追求規模經濟而忽略的利基市場（Niche markets）。 (2) 在香港，中小型企業所僱用的總人數佔私營機構勞動市場的比例極大。 (3) 為鼓勵小規模經營，政府會為所有符合「中小型企業」定義的機構設定比大型企業更低的利得稅稅率，不論其利潤多寡。下列哪項（或哪些）觀點是正確的？

(1) only 只有 (1)

(2) only 只有 (2)

(1) and (2) only 只有 (1) 及 (2)

(2) and (3) only 只有 (2) 及 (3)

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? 黃小姐剛成立了一家名為「誠信物業管理有限公司」的小型企業，並正為其員工安排強積金計劃。根據強積金條例的規定，下列哪一位受僱於黃小姐的人士屬於「豁免人士」，因而不受強積金制度涵蓋？

A 22-year-old part-time office assistant who has worked in the company for more than 60 days 在該公司工作超過 60 日，年齡為 22 歲的兼職辦公室助理

A private butler employed at Ms. Wong's residence responsible for daily cooking and cleaning 獲聘於黃小姐家中負責日常烹飪及清潔工作的私人管家

A 55-year-old contract-based security guard employed by the property management company 受僱於該物業管理公司，年齡為 55 歲的合約制保安員

A 19-year-old university undergraduate performing a paid internship at the company 在該公司實習並獲發薪酬，年齡為 19 歲的大學本科生

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? 黃小姐是「星雅珠寶」的營運總監。在最近的季度會議中，她正審視各項行政工作以確保公司營運符合預期。下列哪一項行政決策最不屬於管理職能中的「控制」程序？

Upwardly adjusting the sales targets for jewelry based on last quarter's market changes 根據上季市場變化上調珠寶首飾的銷售指標

Verifying the actual transaction volume of each sales consultant through an electronic system 透過電子系統核實每位銷售顧問的實際成交額

Deciding to reassign two senior gemologists to a newly opened flagship store 決定將兩名資深珠寶鑑定師調派往新開設的旗艦店

Analyzing the reasons for deviations between actual operating expenses and the budget 分析實際營運開支與預算之間的偏差原因

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. 黃先生在觀塘經營一家電子器材貿易公司。為了提升營運效率，他正考慮訂閱一套昂貴的全球市場情報系統。下列哪些是黃先生決定訂閱該系統的合理商業原因？ (1) 系統提供的即時庫存數據與價格波動資訊，能協助黃先生把握最佳採購時機。 (2) 該系統每年產出的分析圖表多達五千張，反映其資訊內容極其龐大。 (3) 訂閱該系統的年費，遠低於黃先生自行聘請分析師收集同等數據的薪酬開支。

Only (1) and (2) 只有 (1) 及 (2)

Only (1) and (3) 只有 (1) 及 (3)

Only (2) and (3) 只有 (2) 及 (3)

(1), (2) and (3) (1)、(2) 及 (3)

Mr. Wong manages a local start-up specializing in eco-friendly tableware. To enhance brand awareness in the Southeast Asian market, he plans to participate in a large-scale international trade exhibition in Singapore next month and print related promotional materials. Which of the following Hong Kong government funding schemes can directly provide financial assistance to Mr. Wong to alleviate the expenses of participating in this promotional activity? 黃先生經營一家專門研發環保餐具的本地初創企業。為了提升品牌在東南亞市場的知名度，他計劃下個月前往新加坡參加大型國際貿易展覽會並印製相關宣傳品。下列哪項香港政府的資助計劃能直接為黃先生提供資助，以減輕其參與該推廣活動的開支？

SME Development Support Fund 中小企業發展支援基金

SME Loan Guarantee Scheme 中小企業信貸保證計劃

SME Export Marketing Fund 中小企業市場推廣基金

Small Entrepreneur Research Assistance Programme 小型企業研究資助計劃

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)? 黃小姐於 2025 年初向一家財務機構購買了一份為期兩年的儲蓄債券，面值為 $25,000。該債券保證每年可獲 5% 的利息，並以複息每年計算。若黃小姐一直持有該債券至 2026 年底到期日為止，她屆時合共可領取的本利和是多少（答案取至最接近的整數）？

$27,500 $27,500

$27,563 $27,563

$27,625 $27,625

$28,941 $28,941

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. 林先生計劃將其本地時裝品牌擴展至海外市場。在分析全球化對其業務營運的影響時，下列哪些描述是正確的？ (1) 透過跨國外判生產，林先生可能降低整體的營運開支 (2) 由於資訊科技普及，林先生將面臨來自世界各地同業的挑戰 (3) 藉著消除貿易壁壘，林先生的產品能接觸到更廣闊的海外消費群

Only (1) and (2) 只有 (1) 及 (2)

Only (1) and (3) 只有 (1) 及 (3)

Only (2) and (3) 只有 (2) 及 (3)

(1), (2) and (3) (1)、(2) 及 (3)

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? 黃女士在香港經營一家創意設計公司，並打算利用《內地與香港關於建立更緊密經貿關係的安排》(CEPA) 的優惠政策進軍大灣區市場。在分析 CEPA 對其公司營運的潛在影響時，下列哪項關於該安排的核心支柱或目的之描述是錯誤的？

Reducing the cost of Hong Kong-originated goods entering the Mainland by gradually eliminating tariffs. 透過逐步取消關稅，降低香港原產貨物進入內地的成本。

Allowing Hong Kong service providers to enjoy more preferential access treatment in the Mainland market. 讓香港服務提供者在內地市場享有更優惠的准入待遇。

Unifying the legal systems of both regions to eliminate all cross-border commercial civil disputes. 統一兩地法律體系以消除所有跨境商業民事糾紛。

Promoting trade and investment facilitation to simplify administrative procedures for economic and trade activities between both sides. 推動貿易與投資便利化，以簡化兩地間的經貿行政程序。

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? 黃小姐計劃與幾位投資者在香港創立一家新企業。在評估不同的法律實體形式時，下列哪項關於商業組織特點的描述是正確的？

In a limited partnership, all members bear limited liability for the business debts. 在有限合夥企業中，所有成員均只承擔有限債務責任。

Shareholders of a private limited company can freely transfer their shares to the general public. 私人有限公司的股東可以自由地向公眾轉讓其股份。

Public enterprises are organizations owned or operated by the government. 公營機構（Public enterprises）是由政府擁有或經營的組織。

All partners in a partnership have the right to vote at the Annual General Meeting of a limited company. 合夥企業的所有合夥人均有權在有限公司的股東週年大會上投票。

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? 黃女士最近被委任為「星際零售有限公司」的獨立非執行董事。她致力於提升公司的公司管治水平，以平衡各持份者的利益。下列哪一項並非推行良好公司管治能為該公司帶來的直接影響？

Lowering the cost of capital for the company 降低公司的資金成本

Reducing conflicts of interest between management and shareholders 減少管理層與股東之間的利益衝突

Ensuring the company achieves the largest market share in the industry 確保公司在行業中能獲得最大的市場佔有率

Enhancing the company's transparency and accountability to the public 提升公司的透明度及對公眾的問責性

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. 黃小姐是「星辰室內設計」的東主。在審視其公司的會計帳目時，她發現初級會計員對於年度結算的先後順序感到困惑。請協助該會計員將下列會計循環中的步驟按正確的發生次序排列： (1) 根據各分類帳戶的餘額編製試算表，以驗證借貸雙方的算術準確性。 (2) 將日記簿中的分錄分類轉錄至各個分類帳戶中。 (3) 根據原始憑證（如收據或發票）將經濟交易記錄在日記簿內。 (4) 使用已核實的帳戶餘額編製利潤表與資產負債表，以反映企業表現。

A. (3) → (2) → (1) → (4) A. (3) → (2) → (1) → (4)

B. (3) → (1) → (2) → (4) B. (3) → (1) → (2) → (4)

C. (2) → (3) → (1) → (4) C. (2) → (3) → (1) → (4)

D. (2) → (1) → (3) → (4) D. (2) → (1) → (3) → (4)

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 黃小姐獲委任為「優質教育集團」的人力資源總監。在規劃來年的部門預算時，她考慮推行以下項目。下列哪項／哪些屬於人力資源管理的職能範圍？ (1) 設立一套系統以追蹤教師的教學成效並提供回饋 (2) 為新入職行政人員提供溝通技巧培訓課程 (3) 重新設計學校行政辦公室的物理佈設以縮短文件傳遞時間

(1) and (2) only 只有 (1) 及 (2)

(1) and (3) only 只有 (1) 及 (3)

(2) and (3) only 只有 (2) 及 (3)

(1), (2) and (3) (1)、(2) 及 (3)

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'? 黃小姐是「星輝科技」的獨資經營者。在 2024 年 10 月份，該公司發生了數項交易。下列哪項交易會導致「星輝科技」的負債總額上升？

Ms. Wong transferred $50,000 from her personal bank account to the firm's bank account as additional capital 黃小姐從個人銀行戶口提取 $50,000 存入公司的銀行戶口，作為額外投資

Purchased a batch of office computer equipment worth $12,000 from a supplier, with payment to be settled in three months 從供應商購入一批價值 $12,000 的辦公室電腦設備，並約定於三個月後結清款項

Issued an invoice to a long-term client for $8,500 for maintenance services provided last month 向一名長期客戶發出賬單，追收上月提供維修服務所需的 $8,500 服務費

Ms. Wong took $2,000 cash from the firm's cash register to pay for her personal insurance premium 黃小姐從公司的收銀機中提取 $2,000 現金，用於支付其個人的私人保險費