Question 1
1 mark以下哪項會計功能涉及將性質相似的交易項目歸類到特定的分類帳帳戶中？
Senior Secondary (HKDSE) · Business, Accounting and Financial Studies
Purposes and Role of Accounting : Practice Questions
5 multiple-choice questions marked as you go, and 5 written questions with worked solutions. All on Purposes and Role of Accounting .
10 questions26 marksFree, no account
Question 2
1 mark一家企業的管理層定期審閱銷貨報告和成本分析，以了解產品的盈利能力和控制營運開支。這種對會計資訊的應用主要體現了會計的哪一項功能？
Question 3
1 mark如果一家公司在會計年度末沒有正確地執行「期末調整」，最可能對其財務報表產生什麼影響？
Question 4
1 mark在會計循環中，哪一個步驟是在編製試算表之前進行？
Question 5
1 mark在會計循環（Accounting Cycle）中，編製試算表（Trial Balance）的主要目的是：
Question 6
3 marks會計資訊如何幫助企業的內部使用者（例如管理層）監察日常營運？
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Question 7
4 marks除了用於編製財務報表，會計的「歸納」功能對決策者提供什麼重要價值？
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Question 8
5 marks描述會計循環中「分類帳」的主要作用，以及它如何為後續步驟奠定基礎。
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Question 9
4 marks一家名為「創想工作室」的新成立設計公司剛開始營運。該公司每天會處理多項業務交易，例如收取客戶的設計費、支付員工薪金和辦公室租金等。
請解釋會計的「記錄」和「分類」功能如何協助「創想工作室」的負責人初步理解這些日常交易。請舉一個簡單的例子說明。
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Question 10
5 marks「時尚服飾店」的店主希望全面評估上一個季度的業務表現，特別是盈利狀況。由於交易數量龐大，僅憑原始記錄難以判斷。
請解釋會計循環中「歸納」功能的重要性，以及最終編製的「財務報表」（如損益表）如何協助店主有系統地評估其業務表現，並據此作出經營決策。
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