延續番之前未完待續的香港營商環境~~
2.1
Factors That Aay Affect Business Decisons 影響商業決定的因素
- Economic 經濟
including rent,wage level,inflation and interest rate 包括租金，工資水平，通脹及利率
- technological 科技
including telecommunication development 包括地區的電信發展程度
- physical 自然地理
including the physical environment,amount of resources and pollution 包括自然環境，資源數量及污染
- socio-cultural 社會文化
including ages distribution,people's taste preference and huaman capital 包括地區的年齡分佈，市民的口味及市民的人力資本
- political 政治
including stability 包括地區的穩定程度 （動亂為政治因素）
- legal 法律
including robustness of the legal system 包括地區法律體制的穩健程度
2.2
Different International Trade Organizations 不同國際貿易組織
亞太經濟合作組織 世界貿易組織
Asia-Pacific Economic Co-operaion（APEC） World Trade （WTO）
Handling
disputes 解決紛爭 ✔
Holding forum for
trade negotiations ✔
舉行貿易談判論壇
Technical assistance
技術援助 ✔ ✔
In order to achieve
efficiency提高效能 ✔
Reduce trade barriers
減少貿易壁壘 ✔
Cooperate with other
international organizations
與其他國際組織合作 ✔
（注意只有世貿會處理貿易糾紛！！）
2.3
Globalization 全球一體化
Definition of globalization：
- cultural, political , social ,economic and technological integration
- interaction and integration among the people and companies in different nations
全球一體化定義：
- 文化、政治、社會、經濟、科技等等方面的交流融合，促使各國公司、人們開始互相融合及互相依賴
Affects of Globalization 全球化的影響
- keen competition 更激烈的比賽
- outsourcing 外判
- inflow and outflow of capital 資金流入及流出
- expanding market to other countries 擴大市場
- technology exchange 技術交流
2.4
Mainland and Hong Kong Closer Economic Partnership Arrangement內地與香港關於建立更緊密經貿關係的安排
- launched in 2003 於2003年簽訂
- reduce or eliminate tariffs and non-tariff barriers on substantially all the trade in goods between the two sides
減少或取消雙方之間實質上所有貨物貿易的關稅和非關稅壁壘
- achieve liberalization of trade in services through reduction or elimination of substantially all discriminatory measures
實現服務貿易自由化，減少或取消雙方之間實質上所有歧視性措施
- facilitate trade and investment 促進貿易投資
（CEPA令到香港大部分貨品出口內地免關稅，例如珠寶，專業人士可以入內地工作）
依然未完待續.......
2017年5月2日 星期二
DSE企業會計與財務概論BAFS卷一精讀：Introduction to Accounting 會計導論
會計導論作為暴風雨的前奏（？），實在不容覷，以下就係其中一d好重要+必背的concept！
1.1
Accounting cycle會計週期
Source documents 交易憑證
↓
purchases journal 購貨簿/
sales journal 銷貨簿/
returns inwards journal 銷貨退回簿/
returns outwards journal 購貨退出簿/
cash book 現金簿/
the general journal 日記簿
↓
Accounts payable ledgers 應付賬目分類賬簿 /
Accounts receivable ledgers 應收賬目分類賬簿/ （留意格式total for the month）
General Ledger 總分類賬簿
↓
Trial Balance 試算表 （只有opening inventory在試算表內，clsoing不在）
↓
Year-end adjustment 更正及調整
↓
Financial statements 財務報表 ,including
income statement 利潤表 and balance sheet 資產負債表
（呢part要記住個先後次序！！）
1.2
Function of books of original entry and ledgers 原始分錄簿的功能
- more efficent control over the debtors and creditors' accounts 更有效控制債主及債仔的賬目
- checking errors 檢查是否有出錯
1.3
Discounts 折扣
Trade discount 商業折扣
- for attracting bulky purchases 鼓勵大量購貨
Cash discounts 現金折扣
- for encouraging debtors to repay within a certain period 鼓勵在一段時間內還錢
（商業折扣并無account，只有Cash discounts 有，另外要留意只有購貨才會有現金折扣，資產如家具等等，是沒有Cash discounts 的）
1.4
Uses of Financial Statements 財務報表使用
- owners 企業所有人
to decide whether keep on operate the business or not 決定是否營運企業
- potential investors 潛在投資人
to see the whether the business is worth-investing or not and make investment decisions 分析該企業是否值得投資及作出投資決定
- mangers 經理
to make business decision 作業務決策
- creditors 債權人
to check whether the business is capable of repaying loan or not and decide whether lend it money 查看還款能力及決定是否借錢予該企業
1.5
Limitation of Financial Statement
- only invovle past events 只顯示過去的事件
- different accounting policies used 企業採用不同的會計政策
- no qualitative information 缺乏定性的資料
- involve personal judgement 報表內含會計師的個人判斷
記住背熟曬佢，一分都不容有失！
1.1
Accounting cycle會計週期
Source documents 交易憑證
↓
purchases journal 購貨簿/
sales journal 銷貨簿/
returns inwards journal 銷貨退回簿/
returns outwards journal 購貨退出簿/
cash book 現金簿/
the general journal 日記簿
↓
Accounts payable ledgers 應付賬目分類賬簿 /
Accounts receivable ledgers 應收賬目分類賬簿/ （留意格式total for the month）
General Ledger 總分類賬簿
↓
Trial Balance 試算表 （只有opening inventory在試算表內，clsoing不在）
↓
Year-end adjustment 更正及調整
↓
Financial statements 財務報表 ,including
income statement 利潤表 and balance sheet 資產負債表
（呢part要記住個先後次序！！）
1.2
Function of books of original entry and ledgers 原始分錄簿的功能
- more efficent control over the debtors and creditors' accounts 更有效控制債主及債仔的賬目
- checking errors 檢查是否有出錯
1.3
Discounts 折扣
Trade discount 商業折扣
- for attracting bulky purchases 鼓勵大量購貨
Cash discounts 現金折扣
- for encouraging debtors to repay within a certain period 鼓勵在一段時間內還錢
（商業折扣并無account，只有Cash discounts 有，另外要留意只有購貨才會有現金折扣，資產如家具等等，是沒有Cash discounts 的）
1.4
Uses of Financial Statements 財務報表使用
- owners 企業所有人
to decide whether keep on operate the business or not 決定是否營運企業
- potential investors 潛在投資人
to see the whether the business is worth-investing or not and make investment decisions 分析該企業是否值得投資及作出投資決定
- mangers 經理
to make business decision 作業務決策
- creditors 債權人
to check whether the business is capable of repaying loan or not and decide whether lend it money 查看還款能力及決定是否借錢予該企業
1.5
Limitation of Financial Statement
- only invovle past events 只顯示過去的事件
- different accounting policies used 企業採用不同的會計政策
- no qualitative information 缺乏定性的資料
- involve personal judgement 報表內含會計師的個人判斷
記住背熟曬佢，一分都不容有失！
DSE企業會計與財務概論BAFS卷一精讀：Accounting Concept會計原則
基本的Accounting Concept有13個，其中有10個比較常問：
1) Going Concern Concept 繼續經營原則
- a business continues to operate in the foreseeable future 企業在可預見的將來仍繼續運營
- under this assumption , the assets are shown at cost or net book value , but not market value(unless it is going to liquidate) 在此假設下，資產在財務報表上應顯示成本或帳面凈值，而並非市場價值（除非企業將不會繼續運營）
2) Matching Concept 配合原則
- expenses are recognized when the related revenues are recognized 收益應與產生該收益相關之費用在同一會計期間內入賬
- Net profit = Revenue - expense 淨利=收入-支出
（題目字眼有expense很大可能是Matching Concept）
3) Realization Concept 實現概念
- revenue are recorded only when goods are sold or services are rendered 收益應於售出貨品或提供服務時入賬.
（題目字眼有revenue很大可能是Realization Concept）
4）Prudence Concept 穩健保守原則
- do not overestimate the amount of expenses or revenue until it is realised 不應高估一些未實現的收入，除非已經確認
(Allowance for doubtful debts呆賬準備正正運用此concept)
5) Consistency concept 一貫原則
- accounting policies adopted must be applied on a continual basis 會計政策應保持一貫
- cannot change without reasonable grounds 不應改用，除非有合理理由
6) Accrual concept 應計原則
- revenue and expenses are recorded when they are earned or incurred, not when they are received or paid 收益與費用應在其賺取及實際發生時記錄，並非在現今收付時
7) Historical Cost Concept 歷史成本原則
- assets and expenses should be entered into the books in their actual cost 資產及費用入賬時應按實際成本記錄
- change of market value is neglected 市值的變化不用作理會
8) Business Entity Concept 企業個體原則
- a business is an entity separate from its owner and all other parties 企業為一個個體與其持有人及所有其他個體分開
（多數問老闆賬目計入企業的賬目違反了此條concept）
9) Objectivity 客觀性原則
- financial information is free from bias 財務資料應沒有偏見
- recorded based on documentary evidence eg.invoice 入賬賬目應有書面證明
10) Materiality Concept重要性原則
- separately disclose the items in financial statement that are important to decision making 分開記錄重要的項目
（大多數item為non-current assets）
以上10個是比較常問的，而以下3個鮮有出現：
11) Stable Monetary Measures
- change of purchasing power of money is ignored
- each accounting transaction is expressed in dollars and has a constant value
12) Timeliness 及時性原則
- information is provided in time for decision making
- information must be offered ina timely basis
13) Quantifiability 可量化性
- transctions are recorded in terms of money
以上就係13個會計基本原則，每一年問會計原則其實都係大同小異，不外乎係問定義、個案違反或採用了什麼會計原則或舉出一個採用了會計原則的例子，只要背曬就實無執輸~！
大家記住要背到滾瓜爛熟啊！！！
1) Going Concern Concept 繼續經營原則
- a business continues to operate in the foreseeable future 企業在可預見的將來仍繼續運營
- under this assumption , the assets are shown at cost or net book value , but not market value(unless it is going to liquidate) 在此假設下，資產在財務報表上應顯示成本或帳面凈值，而並非市場價值（除非企業將不會繼續運營）
2) Matching Concept 配合原則
- expenses are recognized when the related revenues are recognized 收益應與產生該收益相關之費用在同一會計期間內入賬
- Net profit = Revenue - expense 淨利=收入-支出
（題目字眼有expense很大可能是Matching Concept）
3) Realization Concept 實現概念
- revenue are recorded only when goods are sold or services are rendered 收益應於售出貨品或提供服務時入賬.
（題目字眼有revenue很大可能是Realization Concept）
4）Prudence Concept 穩健保守原則
- do not overestimate the amount of expenses or revenue until it is realised 不應高估一些未實現的收入，除非已經確認
(Allowance for doubtful debts呆賬準備正正運用此concept)
5) Consistency concept 一貫原則
- accounting policies adopted must be applied on a continual basis 會計政策應保持一貫
- cannot change without reasonable grounds 不應改用，除非有合理理由
6) Accrual concept 應計原則
- revenue and expenses are recorded when they are earned or incurred, not when they are received or paid 收益與費用應在其賺取及實際發生時記錄，並非在現今收付時
7) Historical Cost Concept 歷史成本原則
- assets and expenses should be entered into the books in their actual cost 資產及費用入賬時應按實際成本記錄
- change of market value is neglected 市值的變化不用作理會
8) Business Entity Concept 企業個體原則
- a business is an entity separate from its owner and all other parties 企業為一個個體與其持有人及所有其他個體分開
（多數問老闆賬目計入企業的賬目違反了此條concept）
9) Objectivity 客觀性原則
- financial information is free from bias 財務資料應沒有偏見
- recorded based on documentary evidence eg.invoice 入賬賬目應有書面證明
10) Materiality Concept重要性原則
- separately disclose the items in financial statement that are important to decision making 分開記錄重要的項目
（大多數item為non-current assets）
以上10個是比較常問的，而以下3個鮮有出現：
11) Stable Monetary Measures
- change of purchasing power of money is ignored
- each accounting transaction is expressed in dollars and has a constant value
12) Timeliness 及時性原則
- information is provided in time for decision making
- information must be offered ina timely basis
13) Quantifiability 可量化性
- transctions are recorded in terms of money
以上就係13個會計基本原則，每一年問會計原則其實都係大同小異，不外乎係問定義、個案違反或採用了什麼會計原則或舉出一個採用了會計原則的例子，只要背曬就實無執輸~！
大家記住要背到滾瓜爛熟啊！！！
2017年4月24日 星期一
DSE企業會計財務概論科BAFS卷一精讀：HK business environment香港營商環境(1)
BAFS文字題一向非常重要，只要肯背就有必定有分執，決定了能否摘星或更上一層樓，以下就是一些營商環境一定要知+背的 concept！！
1.1
HK economy change 香港經濟轉變
entrepôt→industrial centre→international financial centre
轉口港→工業中心→國際金融中心
（呢part最緊要係記個flow）
1.2
Economic sectors 三大產業
primary production 第一產業: direct extraction of natural resource 原材料開採
secondary production 第二產業 : turn raw materials into semi-finished or finished goods 將原材料加工製作成產品
tertiary production 第三產業 : Provision of services 提供服務
1.3
importance of HK businesses 香港商業重要性
- source of government revenue 政府收入來源（稅收）
- provision of goods and services 提供商品及服務
- provision of employment opportunies 提供就業機會
- increase of overall productivity 提高生產力
- improvement of standard of living 提高生活素質
1.4
Characteristics of HK economy 香港經濟特質
- lack pf primary industries 缺少第一產業
(試過有mock mc問是否lack of primary+secondary industries，但secondary不在syllabus內，故不正確)
- tertiary industry is realatively important 第三產業較重要
- many SMEs 較多中小企
- simple taxation system 簡單稅制
- relying on external trade 依賴對外貿易
- free trade 自由貿易（小政府，大市場）
1.4
Four pillar industries 香港四大支柱產業
- trading and logistics 貿易物流行業 (香港最大的trade partner是內地)
- financial services 金融服務業
- professional and producer services 專業服務及其他生產性服務
- tourism 旅遊業 （但其實只佔香港約5%GDP）
1.5
Six priority industries 六大優勢產業
- cutural and creative industries 文化及創意業
- education 教育業
- innovation and technology 創新科技業
- medical technology 醫療業
- environmental industry 環保業
- testing and certification services 檢測及認證業
為左縮短溫書時間，BAFS卷一我都係溫個大概，至於裡面d餡其實都係常識，所以考的時候都寫到出黎。希望以上內容對大家溫書有幫助啦~
最後，祝大家學習愉快~
為左縮短溫書時間，BAFS卷一我都係溫個大概，至於裡面d餡其實都係常識，所以考的時候都寫到出黎。希望以上內容對大家溫書有幫助啦~
最後，祝大家學習愉快~
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