HKDSE · 試験対策

Business, Accounting and Financial Studies 試験対策

Master HKDSE BAFS by eliminating classic double-entry traps, refining your multi-product CVP analysis, and understanding how examiners award marks for context-specific explanations in the business management components.

読了時間 2 分更新日: 2026年6月21日

試験の概要

試験数
2
満点
160
制限時間
3時間 30分
出題形式
4
試験時間配点問題数配点比率出題形式
Paper 1 (Compulsory)1時間722740%Multiple-choice Questions, Short Questions
Paper 2A (Accounting)2時間 30分88960%Structured Questions, Case/Essay Questions
評価段階
5**5*54321U
電卓の規定

Use only calculators on the HKEAA Approved List, bearing the 'H.K.E.A.A. APPROVED' (or older 'H.K.E.A. APPROVED') label. Programmable scientific models (e.g. Casio fx-50FH II, fx-3650P II) are allowed, and you MAY keep your own formulas/programs stored in memory — HKDSE does not require you to clear it. Graphic-display (graphing) and CAS/symbolic calculators are not on the approved list and must not be used.

  • AO1: To demonstrate knowledge and understanding of business concepts and accounting principles. (40%)
  • AO2: To apply such knowledge and understanding to solve problems in various business contexts. (35%)
  • AO3: To analyse and evaluate business issues and financial statements for decision-making. (25%)

過去問と採点基準にもとづいて作成（2021–2025）。

電卓プログラム

Gross Profit Margin

Casio fx-50FH II / fx-3650P II (HKEAA-approved programmable)

目的: \(\text{GP margin}=\dfrac{\text{gross profit}}{\text{net sales}}\times100\%\).

使う場面: Profitability analysis.

手順
Prompt gross profit, net sales; outputs the margin %.
プログラム
?→G:?→S:G÷S×100

試験での注意: Use net sales (after returns), not gross sales.

Current Ratio

Casio fx-50FH II / fx-3650P II (HKEAA-approved programmable)

目的: \(\text{Current ratio}=\dfrac{\text{current assets}}{\text{current liabilities}}\).

使う場面: Short-term liquidity analysis.

手順
Prompt current assets, current liabilities; outputs the ratio.
プログラム
?→A:?→L:A÷L

試験での注意: Expressed as a ratio (e.g. 2 means 2:1).

Straight-line Depreciation

Casio fx-50FH II / fx-3650P II (HKEAA-approved programmable)

目的: \(\text{annual dep.}=\dfrac{\text{cost}-\text{residual}}{\text{useful life}}\).

使う場面: Depreciation schedules.

手順
Prompt cost, residual, life; outputs annual depreciation.
プログラム
?→C:?→R:?→N:(C-R)÷N

試験での注意: Residual (scrap) value is subtracted before dividing.

よくあるミス

  1. 1high影響する配点: 2Hong Kong Business Environment

    Confusing the objective of WTO, incorrectly believing that it 'eliminates' trade barriers rather than 'lowering' them.

    回避方法: Remember that WTO aims to reduce and lower tariff and non-tariff trade barriers gradually, not to fully eliminate them instantly.
  2. 2high影響する配点: 4Cost Accounting for Decision-making

    Calculating CVP breakeven sales volume at the individual product level instead of the overall company level for multi-product scenarios.

    回避方法: Use the sales mix ratio to calculate the weighted average contribution margin per unit, then divide fixed costs by this weighted average to find the overall breakeven point.
  3. 3medium影響する配点: 3Accounting for partnership

    Omitting the transfer of realization expenses to the capital accounts of partners upon partnership dissolution.

    回避方法: In partnership dissolution, ensure all liquidation and realization expenses are debited to the Realisation Account and subsequently distributed to partners' capital accounts in their profit-sharing ratio.
  4. 4medium影響する配点: 2Accounting for partnership

    Including professional valuation fees as part of revaluation gains rather than writing it off as an expense in the revaluation process.

    回避方法: Treat valuation fees as an administrative expense in the Profit and Loss Account; do not add or subtract them from the carrying value adjustments of the asset.
  5. 5low影響する配点: 2Trial balance

    Mistaking 'Loans to Employees' as a liability in the Trial Balance and placing it in the credit column.

    回避方法: Classify 'Loans to Employees' as an asset (other receivables) and place it in the debit column of the Trial Balance.
  6. 6high影響する配点: 2Accounting Assumptions, Principles and Conventions

    Using liquidation values instead of historical cost or carrying book value for equipment, failing to apply the 'Going Concern' concept correctly.

    回避方法: Unless the company is actively preparing to wind up, always value assets based on historical cost less accumulated depreciation under the Going Concern assumption.

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