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2016 HKDSE
BUSINESS, ACCOUNTING
AND FINANCIAL STUDIES
PAPER 2A
2
SECTION A
3
Paper 2A Question 1 – Trial Balance
Paper 2A Question 1- Marking Scheme
4
SUPPLEMENTARY MARKING NOTES (a) Trial Balance preparation
Use the account names stated in the question
(e.g. Trade receivables , Account receivables ×)
short form account name ×
(b) Limitations of a trial balance:
( × cannot detect compensating errors)
( cannot detect some errors)
( cannot detect errors which will not affect the
agreement of the trial balance)
( Some errors like compensating errors cannot
be detected)
( cannot detect some errors/omissions in entries)
5
Paper 2A Question 1 – Sample 1E
6
a)
• wrong side for
unearned revenue
balance
• suspense account
wrongly included
• wrong total debit
and credit balance
b) correct
7
Paper 2A Question 1 – Sample 2E
a)
• wrong side for
retained profit
balance
• suspense account
wrongly included
• wrong total debit
and credit balance
b) only considered error of completing
reversal of entries, did not mention all
errors or omissions
Paper 2A Question 1 – Sample 3E
8
a) incorrect trial
balance format
(could not
recognize
the Dr or Cr
balance of each
account
b) irrelevant answer
Paper 2A Question 1 – Sample 4C
9
a) 錯誤將設備成本及累積折舊互為抵銷
b) 正確
Paper 2A Question 1 – Sample 5C
10
a) - 錯誤將留存利潤貸方結餘寫在借方
- 不合適會計帳戶名稱 (應收貨款誤寫成應收帳款)
b) 未能指出試算表局限
Paper 2A Question 1 – Sample 6C
11
a) 錯誤將所有會計帳戶借方或貸方結餘互相掉轉
b) 未能指出試算表局限
Paper 2A Question 2 – Double entry and Ledgers
12
Paper 2A Question 2 - Marking Scheme
13
SUPPLEMENTARY MARKING NOTES
14
Transactions
Debit entry to be recorded Credit entry to be recorded
Account Ledger Account Ledger
(a) Office rent paid by cheque (1)
Office rent/
Rental expense/
rent
(2)
General ledger
(3)
Bank
(x “cheque” not
allowed)
(4)
Cash book
(1) Office rent/ Rental
expense/rent
(2) General ledger
(3) Bank (X“cheque” not
allowed)
(4) Cash book
(b) Goods purchased on credit (5)
Purchases
[“goods”
/credit
purchase not
allowed”]
(6)
General ledger
(7)
Trade (accounts)
payables/
creditors
(8)
Purchases ledger
(5) Purchases
[“goods”/”credit purchase”
not allowed”]
(6) General ledger
(7)Trade (accounts)
payables/ creditors
(8)Purchases ledger
Transactions Debit entry to be recorded Credit entry to be recorded
Account Ledger Account Ledger
(c) Bank loan acquired (9)
Bank
(10)
Cash book
(11)
Bank loan/ loan
from bank
(x Loan)
(12)
General ledger
(9) Bank
(10) Cash book
(11) Bank loan
(x Loan)
(12) General ledger
(d) Goods returned by credit
customers
(13)
Returns inwards/
sales returns
(14)
General ledger
(15)
Trade(accounts)
receivables /
debtors
(16)
Sales ledger
(13) Returns inwards/
sales returns
(14) General ledger
(15) Trade (accounts)
receivables/ debtors
(16) Sales ledger
15
(e) Interest income accrued (17)
Interest receivable/
Accrued interest
income
[accrual/
accrued revenue/
accrued interest/
Account
receivable/
other receivables
not allowed ]
(18)
General ledger
(19)
Interest income/
Interest revenue
[accrued revenue
/ other revenue /
P&L account/
interest received
not allowed ]
(20) General
ledger
(17) Interest
receivable/
Accrued interest
income
(18) General ledger
(19) Interest income/
interest revenue
(20) General ledger
SUPPLEMENTARY MARKING NOTES
As the names of the ledger kept by
the business are given in the
question,
NO alternative names are accepted
16
Paper 2A Question 2 – Sample 1E
17
(Part b &d) Incorrect
ledger identified for
“accounts payable”
account and
“accounts receivable”
account.
(Part e) Wrong
accounting
treatment for
accrued interest
income.
Part b
Part d
Part e
18
Paper 2A Question 2 – Sample 2E
(Part c)
• Failed to record bank loan transactions
(Part b &d)
• Incorrect ledger identified for “purchases”
account and “returns inwards” account.
• Failed to record credit purchases and returns
inwards transactions
(Part e)
• Wrong accounting treatment for accrued
interest income.
Part b
Part c
Part d
Part e
19
Paper 2A Question 2 – Sample 3C
(Part e) - 未能清楚掌握應計利息收入的處理
20
Paper 2A Question 2 – Sample 4C
(Part b) 未能掌握帳冊處理
(Part d & e) 未能掌握賒銷顧客退回貨品及應計利息收入的會計處理
Part b
Part d
Part e 帳冊以縮寫顯示
21
Paper 2A Question 3 – Manufacturing overhead absorption
22
Paper 2A Question 3 - Marking Scheme
SUPPLEMENTARY MARKING NOTES (c) No marks is given:
credited/debited to “expense/cost of goods
manufactured/production cost/manufacturing
overhead/income statement”
(d) No marks is given:
maintenance fee
indirect labor cost/indirect materials
royalties
salary of supervisors
23
24
Paper 2A Question 3 – Sample 1E
(d) Failed to identify variable
manufacturing overhead costs.
(a) Included both fixed and
variable manufacturing
overheads in the calculation of
P.O.A.R.
(b) Clear
understanding
of the
calculation of
over-absorption
of
manufacturing
overheads
(c) Correct, but unclear
accounting treatment
25
Paper 2A Question 3 – Sample 2E (a) Failed to include
variable manufacturing
overhead as part of
predetermined
manufacturing overhead
rate.
(b) Used of wrong comparison basis to arrive
at “under-absorbed”. The comparison should
be based on “actual” and “applied” scenario.
$450,000 is the “budgeted” amount of fixed
manufacturing overhead
(c) Wrong accounting treatment of under/over absorbed
(d) correct
26
Paper 2A Question 3 – Sample 3C
c) 未能正確地指出多吸收生產間接成本的會計處理
(a) 正確
(b) 正確
(d) 正確
27
Paper 2A Question 3 – Sample 4C
(a) 未能察覺預計生產間接成本吸收率需要包括變動生產間接成本
(b) 未能計算出多吸收生產間接成本
(c) 未能掌握處理少吸收生產間接成本對銷貨成本及淨利所帶來的影響。
(d) 正確
28
Paper 2A Question 4 – Concepts & allowance for
doubtful debts
29
Paper 2A Question 4 - Marking Scheme
SUPPLEMENTARY MARKING NOTES
30
a) ( × The company will continue operating)
( × The company does not intend to liquidate)
( × The company reduces scale of operation significantly)
b) ( × market value / market price / fair value / disposal value /
salesable value/ NRV)
c)
• wrong concept, do not mark the explanation
• wrong spelling of “historical cost”, no mark for the concept,
but mark explanation
31
Paper 2A Question 4 – Sample 1E (a) fully explained
the meaning of
going concern
assumption
(c) The underlying
concept stated was
correct and so as
the explanation
(d) Improper
classification of
debt ($20,000)
written off in the
calculation
1
2
(b) correct
32
Paper 2A Question 4 – Sample 2E (a) fully explained
the meaning of
going concern
assumption
(b) market value X
(c) spelling mistake
for the accounting
concept, accurate
explanation
(d) Ignored the doubtful debts
calculation for accounts receivable with
less than 30 days and over 60 days
outstanding
1
2
33
Paper 2A Question 4 – Sample 3E
(a) Could not fully
explain the meaning
of going concern
assumption
(b) irrelevant answer
(c) The underlying concept stated was not
correct and so as the explanation
(d) wrong calculation of
allowance for doubtful
debts for $180,000
34
Paper 2A Question 4 – Sample 4C
(a) 解釋繼續經營假設正確,但仍未能全面描述
(b) 不正確
(c) 雖然考生能解釋歷史成本概念的意義,但是沒有「歷史概念」這個會計原則
(d) 完全正確
35
Paper 2A Question 4 – Sample 5C
(a) 解釋繼續經營假設正確,但仍未能全面描述
(b) 不正確
(c) 會計原則正確,解釋亦十分清楚
(d) 未能顯示2015年12月31日呆帳準備帳的結餘
36
Paper 2A Question 4 – Sample 6C
(a) 未能準確解釋繼續經營假設的意義
(b) 答案與問題無關
(c) 會計原則或概念錯誤
(d) 沒有將壞帳$20,000
在應收帳款($180,000)
內扣除
37
SECTION B
38
Paper 2A Question 5
39
Paper 2A Question 5 - Marking Scheme
SUPPLEMENTARY MARKING NOTES
No marks was given for entries with improper
account names
Goodwill (methods accepted in this question):
1. through capital account
2. through revaluation account and capital account
3. goodwill adjustment
If the capital accounts were not prepared in
columnar form, only the first capital account would
be marked 40
41
Paper 2A Question 5 – Sample 1E
(ai) professional fees $26200 not accepted
as no proper account name “cash” was
given.
42
Paper 2A Question 5 – Sample 2E
(ai)
- Wrong figure for Allowance
for doubtful debts
- Correct account name for the
professional fees.
43
Paper 2A Question 5 – Sample 2E
(a ii)
- Correct treatment for goodwill
- Mark was given for bringing
down the ‘profit on revaluation’
from (a)
- Failed to adjust the initial capital
of the new partnership
44
PAPER 2A QUESTION 5 – SAMPLE 2E
(b)
- Reputation (1)
- Whole performance of the business (0)
45
Paper 2A Question 5 – Sample 3E
(ai) – confused the Dr side and Cr side.
- Mistakenly included “bank loan” in the
revaluation account.
- “Bal c/d’ in the revaluation account XX
(aii)
– wrong “Bal b/d”
- omitted gain on revaluation, written off of
goodwill, adjustment for initial capital.
46
PAPER 2A QUESTION 5 – SAMPLE 3E
Only “quality of goods is bad” got 1 mark
47
Paper 2A Question 5 – Sample 4C
ai) - 重估專業費用$26 200 ,欠「現金」
- 重估利潤,只提朱君任君沒提「資本」,故失分。
(Part b) 正確
48
Paper 2A Question 5 – Sample 5C
(ai)只有存貨及物業正確,有多項遺漏
aii)-只有帶數,承上結餘及商譽正確
- 未有作出最初資本的調整
49
Paper 2A Question 5 – Sample 5C
(Part b)
• 社會責任正確
• 但購買商譽只是引起計算商譽的原因,不是影響因素。
50
Paper 2A Question 5 – Sample 6C
• 於Dr 及Cr side
重複入帳 – 無分
• 重估費用欠適當帳戶名稱
• 商譽: 左右調轉
• 重估得益:錯邊
• 未有作出最初資本的調整
51
• 公司服務質素:正確
• 公司營業表現XX
PAPER 2A QUESTION 5 – SAMPLE 6C
52
Paper 2A Question 6
53
Paper 2A Question 6
SUPPLEMENTARY MARKING NOTES
Separate accounts for the two disposed assets
Accepted
It is suggested to combine them into account only
Marks were given for proper workings
Correct account names should be used in
T-accounts and journal
54
55
Paper 2A Question 6- Marking Scheme
56
Paper 2A Question 6- Marking Scheme
57
Paper 2A Question 6 – Sample 1E
(Part a)
a motor vehicle
account with
correct figures
and description
(Part b)
Depreciation charges for
the year of the two
disposed items were not
included in the
Accumulated
depreciation account.
(Part c)
wrongly treated
disposal gain as a cash
receipt and failed to
include the insurance
receivable.
Please use T-form!
58
(Part d)
failed to distinguish between revenue
expenditure and capital expenditure
Paper 2A Question 6 – Sample 1E
59
Paper 2A Question 6 – Sample 2E
(Part a)
a motor vehicle
account with
correct figures
and description
(Part b) Correct depreciation charge of the year with full workings
- Failed to include this year depreciation in the accumulated depreciation of the
disposed assets to be transferred to the disposal account
60
(Part c)
• For the item disposed in March, the candidate entered the disposal
gain correctly and could provide the correct cash receipt.
• For the item disposed in April, the candidate could enter the
insurance receivable correctly with appropriate description.
PAPER 2A QUESTION 6 – SAMPLE 2E
61
Paper 2A Question 6 – Sample 2E
(Part d)
The candidate attempted to distinguish
between revenue expenditure and capital
expenditure.
62
Paper 2A Question 6 – Sample 3E
(Part a)
‘Accumulated
depreciation’ and
‘disposal’ were wrongly
included in the motor
vehicle account.
(Part b) The candidate
entered most answers
on the opposite side of
the Accumulated
depreciation account.
(Part c) In addition to
entries on the wrong
sides, the candidate put
‘balance brought forward’
which should not be
included in a disposal
account.
63
PAPER 2A QUESTION 6 – SAMPLE 3E
Part d)
failed to distinguish between
capital expenditure and revenue
expenditure
64
Paper 2A Question 6 – Sample 4C
(Part a)
資產餘額被扣銷往損益帳。
(Part b)
累積折舊帳基本上是借貸兩方交錯誤置了。
65
(Part c)
變賣帳也是借貸兩方交錯誤置了。
(Part d)
考生並無將汽車花費的資本性和收入性支出, 分別入帳。
PAPER 2A QUESTION 6 – SAMPLE 4C
66
Paper 2A Question 6 – Sample 5C
(Part a)
貸記的$22400, 描述錯用「汽車報廢」而非「變賣帳」。
(Part b)
漏計了變賣汽車當年應按比例計算的折舊支出
Part c)
三月份變賣汽車的變賣獲益,
考生當作現金收入, 貸記在變賣帳內。
67
PAPER 2A QUESTION 6 – SAMPLE 5C
(Part d)
考生並無將汽車花費的資本性和收入性支出, 分別入帳。
68
Paper 2A Question 6 – Sample 6C
(Part a) 汽車帳數字準確, 也備恰當描述。
(Part b) 折舊支出計算準確, 列式分明。
69
Paper 2A Question 6 – Sample 6C
(Part c)
數字準確, 描述恰當。
特別是其中$151200, 考生能提供其他應收帳款這正確描述。
(Part d)
資本性支出處理正確, 惜欠收入性支出處理。
70
Paper 2A Question 7
71
Paper 2A Question 7
72
Paper 2A Question 7- Marking Scheme
73
Paper 2A Question 7- Marking Scheme
SUPPLEMENTARY MARKING NOTES
Classification and treatment of fixed costs and
variable costs are the key issues of this question
which affect the value of inventory in both systems
Part (d) Different approaches can be used to make
the comparisons as follows ~
comparing the costs saved in total or per unit
comparing the contribution margin in total or per unit
comparing the net profits in total or per unit
74
75
Paper 2A Question 7 – Sample 1E
(Part a) All correct and in good presentation.
(Part b i)All correct (presentation in equation
form and quoted the answer from (a).
76
Paper 2A Question 7 – Sample 1E
(Part b ii) Incorrect explanation and could only state the
treatment of fixed manufacturing overheads in the
marginal and absorption costing systems was different.
77
(Part c) Showed an all correct answer
and presented in essay form.
PAPER 2A QUESTION 7 – SAMPLE 1E
78
(Part d) Compared the variable costs of
production of 10 000 units in “buy” and “not buy”
situations with correct figures and conclusion.
PAPER 2A QUESTION 7 – SAMPLE 1E
79
Paper 2A Question 7 – Sample 2E
(Part a) Incorrect contribution and net profit figures as the
candidate was not able to treat the commission as variable cost in
an appropriate way.
80
(Part b i) All correct (presentation in equation
form and quoted the answer from (a).
(Part b ii) Unclear and incomplete answer.
Paper 2A Question 7 – Sample 2E
81
Paper 2A Question 7 – Sample 2E
(Part c) Showed the
incorrect figure of the
difference and also the net
profit figures in the
marginal and absorption
costing systems.
(Part d) Only calculated the
cost of production (FC and VC)
when buy and compared the
variable cost of production in
(a), so wrong figures for
comparison and made an
incorrect conclusion.
82
Paper 2A Question 7 – Sample 3E
(Part a) Incorrect contribution as the candidate reversed the variable and
fixed non-manufacturing costs,
83
Paper 2A Question 7 – Sample 3E
(Part b i) The candidate did not
provide the inventory figure in
marginal costing system and
gave a wrong inventory figure in
absorption costing system.
(Part b ii)
Incorrect
explanation and
stated fixed
overheads
instead of fixed
manufacturing
overheads.
(Part c) Incorrect as the net
profit shown in absorption
costing system was lower
than the net profit in marginal
costing system and a wrong
difference figure.
84
Paper 2A Question 7 – Sample 3E
(Part d) $5.7 was wrongly regarded as
the total production cost of buying and the
total reduced cost as the total cost of not
buying, however, a correct conclusion was
made.
85
Paper 2A Question 7 – Sample 4C
(Part a) 未有計算期末存貨值,故此錯誤計算貢獻毛益及淨利。
86
Paper 2A Question 7 – Sample 4C
(Part b i)正確。有仔細列出項目計算。
(Part b ii)正確。答案用文字清晰表達。
87
(Part c) 能計算出邊際成本法及吸收成本法下的淨利的差額,但同時錯誤計算兩個成本法下的淨利。
(Part d) 正確地用增量分析法計算出減低了的成本,並作出購買決定。
Paper 2A Question 7 – Sample 4C
88
Paper 2A Question 7 – Sample 5C
(Part a)未有計算期末存貨值及固定銷售費用,故此錯誤計算貢獻毛益及淨利。
89
(Part b i) 正確。用算式計算。
(Part b ii) 未能清楚解釋固定生產間接成本在邊際成本法及吸收成本法下的處理如何影響到期末存貨值的差異,只能說出差異源於兩種成本法下處理固定生產間接成本方法不同。
(Part c) 錯誤地認為淨利在邊際成本法及吸收成本法下並沒有不同.
PAPER 2A QUESTION 7 – SAMPLE 5C
90
Paper 2A Question 7 – Sample 5C
(Part d) 比較了外購及自行製造(from
a)的貢獻毛益,數額並不正確,但作出了購買決定。
91
Paper 2A Question 7 – Sample 6C
(Part a) 未能分辨出變動及固定成本,並錯誤地用計算毛利取代貢獻毛益。
92
Paper 2A Question 7 – Sample 6C
(Part b i) 錯誤計算期末存貨值。在邊際成本法及吸收成本法的計算中,均並未計算變動生產間接成本在期末存貨值內。
(Part b ii) 未能清楚解釋固定生產間接成本在邊際成本法及吸收成本法下的處理如何影響到期末存貨值的差異,只能指出差異源於兩種成本法下處理固定生產間接成本方法不同
93
(Part c) 未能計算出邊際成本法及吸收成本法下的淨利的差額,同時錯誤計算兩個成本法下的淨利。
(Part d) 沒有作答
PAPER 2A QUESTION 7 – SAMPLE 6C
94
SECTION C
95
Paper 2A Question 8
96
Paper 2A Question 8
97
Paper 2A Question 8 - Marking Scheme
98
Paper 2A Question 8 - Marking Scheme
99
Paper 2A Question 8 - Marking Scheme
SUPPLEMENTARY MARKING NOTES
(a) Mind the account names given in the question:
(ii) Cr Closing inventory X
(iii) Cr Accounts receivables X
(iv) Cr Unearned revenue X
(v) Cr Accounts payables X
(b) Mind the presentation of the statement of financial
position
Items in the wrong category 0 mark
No title: The first item implies the corresponding
category.
Ensure proper account names are used.
100
101
Paper 2A Question 8a – Sample 1E
• Good presentation with
clear workings
102
Paper 2A Question 8a – Sample 1E
• (iv) Adjusted only the decrease in trade receivables balance
in item (iii), i.e. $15,000×2%; but not realized that deposits
from customers were mistakenly deducted from the trade
receivables
103
Paper 2A Question 8a – Sample 2E
(i) overlooked the loan
interest covered a period of 5
months from Dec. 2015 to
April 2016
(ii) Failed to compute the net
realisable value of the
inventory correctly (did not
consider the repairing cost)
104
Paper 2A Question 8a – Sample 2E
(v) ‘Trade payables’ is given in the question, no mark was
given to ‘Accounts Payables’
105
Paper 2A Question 8a – Sample 3E • Improper account
names:
Used expenses
accounts in journal
adjustments without
realising the closure
of all revenue and
expenses items
Closing inventory
P&L (no
abbreviation should
be used)
• Used ‘accounts
receivables’ instead
of the account name
given in the
question, i.e. trade
receivables
106
Paper 2A Question 8a – Sample 4C
帳目名稱準確
(iii)
留存利潤已可得分
‘期末存貨’ 不正確, 但不影響得分
107
Paper 2A Question 8a – Sample 5C
• 對存貨價值改變理解不足
• 使用不正確帳目名稱,如“汽車”、“未兌現支票”
108
Paper 2A Question 8a – Sample 6C
使用錯誤帳目名稱,如“損益”、“期末存貨”
109
Paper 2A Question 8b – Sample 7E
Good format and
clear workings
110
Paper 2A Question 8b – Sample 7E
111
Paper 2A Question 8b – Sample 8E
Proper adjustments
were made in the
statement of financial
position.
However, wrong item
balances due to wrong
journal entries in part (a)
112
Paper 2A Question 8b – Sample 8E
Current liabilities: Interest payable of the bank loan was omitted
113
Paper 2A Question 8b – Sample 9E
• Missing workings
for inventory and
trade receivables
figures
• No proper
indication for
“Equity and
liabilities” section
??
114
Paper 2A Question 8b – Sample 10C
答案準確
格式尚算有條理
“營運資金” X
115
Paper 2A Question 8c – Sample 11C
應收貨款沒有草算,故未能得到草算分
“權益及負債”格式錯誤
116
Paper 2A Question 8c – Sample 12C
只抄襲題目內容及格式
117
Paper 2A Question 8c – Sample 13E
Clear explanation
118
Paper 2A Question 8c – Sample 14E
Correct direction (drop) but wrong
reason, i.e. CA and CL unchanged
119
Paper 2A Question 8c – Sample 15E
Failed to explain the effect on
assets and liabilities of repaying
the long-term debt earlier
120
Paper 2A Question 8c – Sample 16C
解釋清楚
121
Paper 2A Question 8c – Sample 17C
誤解題目內容不涉及還款
122
Paper 2A Question 8c – Sample 18C
不明白酸性測驗比率的意思
123
Paper 2A Question 9
124
Paper 2A Question 9
125
Paper 2A Question 9
126
Paper 2A Question 9- Marking Scheme
127
Paper 2A Question 9- Marking Scheme
128
Paper 2A Question 9- Marking Scheme
129
Paper 2A Question 9- Marking Scheme General
situation
Specific
problem
Suggested
solution
SUPPLEMENTARY MARKING NOTES (a) For the account names:
(i) Fire loss Disposal loss / Realisation loss
(ii) Stock
Account receivables Customers
Prepayments
Other receivable / Insurance claim
any Accrual items / Insurance company
Account payables Suppliers
Accruals
Unearned revenue
Bank loan
Preparing statement of financial position ONLY
without mentioning “working capital” / “net current
assets” 0 mark
130
131
Paper 2A Question 9 – Sample 1E
• Correct format of
income statement.
• Correct calculations
including treatment
of inventory loss.
• Use of correct
accounting
terminology.
132
Paper 2A Question 9 – Sample 1E
Proper
workings
were shown
133
Paper 2A Question 9 – Sample 1E
• Correct calculation of working capital by using exact definition.
• Use of appropriate accounting names
134
Paper 2A Question 9 – Sample 1E
Correct comment on the working capital
situation of the company.
135
PAPER 2A QUESTION 9 – SAMPLE 1E
Correct calculation of total assets
turnover, using the current assets
computed in (a ii) and correct net book
value of the non-current assets.
136
Paper 2A Question 9 – Sample 2E
• Could not work out
the correct amount of
sales and depreciation
expense.
• Inappropriate
treatment of inventory
loss and insurance
compensation.
137
Paper 2A Question 9 – Sample 2E
• Correct treatments for the unpresented cheque and
uncredited deposits in calculating the bank balance
• Omitted the ‘deposits received from customers’ and ‘4%
bank loan’.
138
PAPER 2A QUESTION 9 – SAMPLE 2E
Could not give appropriate comment
on the working capital situation.
139
Paper 2A Question 9 – Sample 2E
Correct formula but incorrect
calculation of total assets turnover.
140
Paper 2A Question 9 – Sample 3E
• Inappropriate
treatment of
inventory loss and
insurance
compensation.
• Could not work out
the correct amount
of office rent.
• Failed to consider
‘number of months’
in the loan interest
calculation
• Incorrect share of
profits
141
Paper 2A Question 9 – Sample 3E
Prepared a
statement of
financial position
which is not
required in the
question.
Did not point out
the ‘working capital’
in the statement
and could not work
out the correct
amount of net
current assets
142
Paper 2A Question 9 – Sample 3E
Could not give
appropriate
comments on
the working
capital situation.
Wrong formula
for the ratio
143
Paper 2A Question 9 – Sample 4C
• 正確的損益表格式
• 計算準確無誤
• 運用精確的會計詞彙
144
Paper 2A Question 9 – Sample 4C
提供準確草算
145
Paper 2A Question 9 – Sample 4C
• 計算準確無誤
• 運用精確的會計詞彙
146
Paper 2A Question 9 – Sample 4C
清晰表達公司的營運資金狀況。
• 總資產周轉率的公式正確
• 未有考慮非流動資產的淨值
147
Paper 2A Question 9 – Sample 5C
• 未能適當處理存貨損失。
• 誤將保險公司的賠償當作收益處理。
• 部份費用未能準確計算。
148
Paper 2A Question 9 – Sample 5C
• 未能準確計算營運資金。
• 運用合適的會計詞彙。
149
Paper 2A Question 9 – Sample 5C
未能清楚說明和解釋公司的營運資金狀況。
雖懂得運用正確公式計算總資產周轉率,惟計算錯誤。
150
Paper 2A Question 9 – Sample 6C
• 未能運用應收貨款帳及應付貨款帳準確計算銷貨及購貨
• 未能正確處理存貨損失
151
Paper 2A Question 9 – Sample 6C
• 折舊:使用餘額遞減法不需考慮殘值
• 漏入利息支出
• 不應作利潤分配
152
Paper 2A Question 9 – Sample 6C
雖然懂得營運資金的定義,卻未能準確計算金額。
153
Paper 2A Question 9 – Sample 6C
未能清楚說明和解釋公司的營運資金狀況。
未能運用正確公式計算總資產周轉率。
154
END OF PAPER 2A