試卷一 必修部分
Paper 1 Compulsory Part
2009年樣本試卷 Sample Paper
2012年練習卷 Practice Paper
2012年文憑試 HKDSE
2013年文憑試 HKDSE
2014年文憑試 HKDSE
2015年文憑試 HKDSE
2016年文憑試 HKDSE
2017年文憑試 HKDSE
試卷二乙 商業管理單元
Paper 2B Business Management Module
2009年樣本試卷 Sample Paper
2012年練習卷 Practice Paper
2012年文憑試 HKDSE
2013年文憑試 HKDSE
2014年文憑試 HKDSE
2015年文憑試 HKDSE
2016年文憑試 HKDSE
請注意！所有課程以外的題目己經刪除。
Please pay attention！All the questions that are out of Curriculum has been deleted.
以上試題專輯是從香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。
The above Questions Papers are copied from Hong Kong Examination and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
其他資源 Other Resources
2012年考試簡報會 Briefing Session on the 2012 Exam 27/12/2012
新高中課程及評核檢討簡報會(2013年5月)
Briefing Session on NSS Curriculum and Assessment Review (May 2013) 27/6/2013
2013年考試簡報會 Briefing Session on the 2013 Exam 7/11/2013
新高中課程及評核檢討簡報會(2013年5月)
Briefing Session on NSS Curriculum and Assessment Review (May 2013) 27/6/2013
2013年考試簡報會 Briefing Session on the 2013 Exam 7/11/2013
課程及評估中期檢討學校意見調查簡介會（1）
Briefing Session on School Survey for Medium-term Review of the Curriculum & Assessment（1） 13/2/2014
Briefing Session on School Survey for Medium-term Review of the Curriculum & Assessment（1） 13/2/2014
課程及評估中期檢討學校意見調查簡介會（2）
Briefing Session on School Survey for Medium-term Review of the Curriculum & Assessment（2） 13/2/2014
2014年考試簡報會 Briefing Session on the 2012 Exam 29/10/2014
Briefing Session on School Survey for Medium-term Review of the Curriculum & Assessment（2） 13/2/2014
2014年考試簡報會 Briefing Session on the 2012 Exam 29/10/2014
課程及評估中期檢討建議簡介會（1）
Briefing Session on the Recommendations for Medium-term Review of the Curriculum & Assessment （1）
14/5/2014
Briefing Session on the Recommendations for Medium-term Review of the Curriculum & Assessment （1）
14/5/2014
課程及評估中期檢討建議簡介會（2）
Briefing Session on the Recommendations for Medium-term Review of the Curriculum & Assessment （2）
14/5/2014
2015年考試簡報會 Briefing Session on the 2015 Exam 28/10/2015
2016年考試簡報會一（試卷一）Briefing Session 1 on the 2016 Exam (Paper 1) 4/11/2016
2016年考試簡報會二（試卷二乙）Briefing Session 2 on the 2016 Exam (Paper 2B) 11/11/2016
2016年考試簡報會三（試卷二甲）Briefing Session 3 on the 2016 Exam (Paper 2A) 11/11/2016
2016年考試簡報會四 Briefing Session 4 on the 2016 Exam
考試統計摘要 Summary of examination statistics 11/11/2016
以上其他資源是從香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。
The above Other Resources are copied from Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
Briefing Session on the Recommendations for Medium-term Review of the Curriculum & Assessment （2）
14/5/2014
2015年考試簡報會 Briefing Session on the 2015 Exam 28/10/2015
2016年考試簡報會一（試卷一）Briefing Session 1 on the 2016 Exam (Paper 1) 4/11/2016
2016年考試簡報會二（試卷二乙）Briefing Session 2 on the 2016 Exam (Paper 2B) 11/11/2016
2016年考試簡報會三（試卷二甲）Briefing Session 3 on the 2016 Exam (Paper 2A) 11/11/2016
2016年考試簡報會四 Briefing Session 4 on the 2016 Exam
考試統計摘要 Summary of examination statistics 11/11/2016
以上其他資源是從香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。
The above Other Resources are copied from Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
評核大綱 Assessment Framework
2016年（中文 Chinese）24/4/2013
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2016hkdse-c-bafs.pdf
2016年（英文 English）24/4/2013
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2016hkdse-e-bafs.pdf
2017年（中文 Chinese）23/4/2014
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2017hkdse-c-bafs.pdf
2017年（英文 English）23/4/2014
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2017hkdse-e-bafs.pdf
2018年（中文 Chinese）7/7/2015
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2018hkdse-c-bafs.pdf
2018年（英文 English）7/7/2015
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2018hkdse-e-bafs.pdf
2019年（中文 Chinese）12/7/2016
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2019hkdse-c-bafs.pdf
2019年（英文 English）12/7/2016
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2019hkdse-e-bafs.pdf
以上評核大綱是從課程發展議會及香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重
版權，至為重要。The above Assessment Framework are copied from Curriculum Development Council and the Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to
others. It is important to understand and respecting the copyrights.
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2016hkdse-c-bafs.pdf
2016年（英文 English）24/4/2013
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2016hkdse-e-bafs.pdf
2017年（中文 Chinese）23/4/2014
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2017hkdse-c-bafs.pdf
2017年（英文 English）23/4/2014
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2017hkdse-e-bafs.pdf
2018年（中文 Chinese）7/7/2015
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2018hkdse-c-bafs.pdf
2018年（英文 English）7/7/2015
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2018hkdse-e-bafs.pdf
2019年（中文 Chinese）12/7/2016
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2019hkdse-c-bafs.pdf
2019年（英文 English）12/7/2016
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/2019hkdse-e-bafs.pdf
以上評核大綱是從課程發展議會及香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重
版權，至為重要。The above Assessment Framework are copied from Curriculum Development Council and the Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to
others. It is important to understand and respecting the copyrights.
評卷參考 Marking Scheme
試卷一 必修部分
Paper 1 Compulsory Part
英文 English
試卷二乙 商業管理單元
Paper 2B Business Management Module
英文 English
以上評卷參考是從香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。
The above Marking Schemes are copied from Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
Paper 1 Compulsory Part
英文 English
試卷二乙 商業管理單元
Paper 2B Business Management Module
英文 English
以上評卷參考是從香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。
The above Marking Schemes are copied from Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
課程補充資料 Supplementary Notes
2014年及2015年（中文 Chinese）
http://edblog.hkedcity.net/te_bafs/wp-content/blogs/1687/uploads/BAFS%20Supplementary%20notes%20for%202014%202015_August%202013_r2.pdf
2014年及2015年（英文 English）
http://edblog.hkedcity.net/te_bafs_e/wp-content/blogs/1683/uploads/Updated%20BAFS%20Supplementary%20notes%20As%20at%20Feb%202013_Web%20version%2022042013.pdf
2016年（中文 Chinese）
http://www.edb.gov.hk/attachment/tc/curriculum-development/kla/technology-edu/resources/business-edu/Notes_for_Trimmed_BAFS_Curriculum_Chi_130820r1.pdf
2016年（英文 English）
http://www.edb.gov.hk/attachment/tc/curriculum-development/kla/technology-edu/resources/business-edu/Notes_for_Trimmed_BAFS_Curriculum_Eng_130820r.pdf
2017年及以後 2017 and onwards（中文 Chinese）
http://www.edb.gov.hk/attachment/tc/curriculum-development/kla/technology-edu/resources/business-edu/Notes_for_BAFS_Curriculum_Chi_20151126.pdf
2017年及以後 2017 and onwards（英文 English）
http://www.edb.gov.hk/attachment/en/curriculum-development/kla/technology-edu/resources/business-edu/Notes_for_BAFS_Curriculum_Eng_20151126%20v2.pdf
以上課程補充資料是從課程發展議會及香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。The above Supplementary Notes are copied from Curriculum Development Council and the Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
http://edblog.hkedcity.net/te_bafs/wp-content/blogs/1687/uploads/BAFS%20Supplementary%20notes%20for%202014%202015_August%202013_r2.pdf
2014年及2015年（英文 English）
http://edblog.hkedcity.net/te_bafs_e/wp-content/blogs/1683/uploads/Updated%20BAFS%20Supplementary%20notes%20As%20at%20Feb%202013_Web%20version%2022042013.pdf
2016年（中文 Chinese）
http://www.edb.gov.hk/attachment/tc/curriculum-development/kla/technology-edu/resources/business-edu/Notes_for_Trimmed_BAFS_Curriculum_Chi_130820r1.pdf
2016年（英文 English）
http://www.edb.gov.hk/attachment/tc/curriculum-development/kla/technology-edu/resources/business-edu/Notes_for_Trimmed_BAFS_Curriculum_Eng_130820r.pdf
2017年及以後 2017 and onwards（中文 Chinese）
http://www.edb.gov.hk/attachment/tc/curriculum-development/kla/technology-edu/resources/business-edu/Notes_for_BAFS_Curriculum_Chi_20151126.pdf
2017年及以後 2017 and onwards（英文 English）
http://www.edb.gov.hk/attachment/en/curriculum-development/kla/technology-edu/resources/business-edu/Notes_for_BAFS_Curriculum_Eng_20151126%20v2.pdf
以上課程補充資料是從課程發展議會及香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。The above Supplementary Notes are copied from Curriculum Development Council and the Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
等級描述 Level Descriptors
中文
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/bafs-LevelDescriptors-c.pdf
英文
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/bafs-LevelDescriptors-e.pdf
以上等級描述是從課程發展議會及香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重
版權，至為重要。The above Level Descriptors are copied from Curriculum Development Council and the Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to
others. It is important to understand and respecting the copyrights.
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/bafs-LevelDescriptors-c.pdf
英文
http://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/bafs-LevelDescriptors-e.pdf
以上等級描述是從課程發展議會及香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重
版權，至為重要。The above Level Descriptors are copied from Curriculum Development Council and the Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to
others. It is important to understand and respecting the copyrights.
樣本試卷 Sample Papers
樣本試卷 Sample Paper
樣本試卷（適用於2012年及2013年考試）14/3/2014Sample Papers (applicable to the 2012 and 2013 examinations) 14/3/2014
2014年樣本試卷 4/11/2013
2014 Sample Papers 4/11/2013
以上樣本試卷及練習卷是從香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。The above Sample Papers & Practice Papers are copied from Hong Kong Examination and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
課程修訂建議 Suggested Revised Curriculum
必修部份（2013年1月30日修訂稿）
Compulsory Part（as of 30 Jan 2013）
選修部分 ~ 會計單元（2013年1月30日修訂稿）
Elective Part ~ Accounting Module（as of 30 Jan 2013）
選修部分 ~ 商業管理單元（2013年1月30日修訂稿）
Elective Part ~ Business Management Module（as of 30 Jan 2013）
以上課程修訂建議是從課程發展議會及香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。The above Suggested Revised Curriculum are copied from Curriculum Development Council and the Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
Compulsory Part（as of 30 Jan 2013）
選修部分 ~ 會計單元（2013年1月30日修訂稿）
Elective Part ~ Accounting Module（as of 30 Jan 2013）
選修部分 ~ 商業管理單元（2013年1月30日修訂稿）
Elective Part ~ Business Management Module（as of 30 Jan 2013）
以上課程修訂建議是從課程發展議會及香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。The above Suggested Revised Curriculum are copied from Curriculum Development Council and the Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
常見問題 Frequently Asked Questions（考評局 HKEAA）
問：考生可否以不同語言應考卷一和卷二？
Q ：Can candidates be allowed to choose different language versions for Paper 1 and Paper 2？
答：根據教育局有關教學語文政策的指引，考生應以相同的語文應考該科目所有試卷。
A ：In line with Education Bureau medium of instruction policy, a candidate is required to use the
same language for all papers of the subject.
問：考評局可否每年就新增或更改的會計守則，及/或就其對考試的影響編列成表，派發予老師？
Q ：Can a list of new or revised accounting standards, and/or their impact on the examination, be
provided to teachers every year?
答：香港會計師公會是一個負責規劃香港會計與財務報告準則的專業團體，公眾可以下網址
瀏覽每年新增或更改的會計守則。
A ：The Hong Kong Institute of Certified Public Accountants is the professional body for the
formulation of accounting and financial reporting standards for Hong Kong. These standards are
publicly accessible on the web at http://www.hkicpa.org.hk/ebook/HKSA_Members_Handbook
_Master/volumeII/contentpage.pdf.
問：教育局或考評局可否就更新了的會計守則修訂辭彙？
Q ：Can the glossary of terms be revised by the HKEAA or EDB in alignment with any updating of
accounting standards?
答：教育局已就企業、會計與財務概論編制了一份網上版的辭彙，老師可從以下網址下載。
A ： The EDB has prepared a web-based glossary of terms for BAFS, and teachers may refer to it at
http://www.edb.gov.hk/attachment/en/curriculum-development/kla/technology-edu/whats-
new/bafs_glossary_071130.pdf .
以上常見問題是從香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。
The above Frequently Asked Questions are copied from Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
Q ：Can candidates be allowed to choose different language versions for Paper 1 and Paper 2？
答：根據教育局有關教學語文政策的指引，考生應以相同的語文應考該科目所有試卷。
A ：In line with Education Bureau medium of instruction policy, a candidate is required to use the
same language for all papers of the subject.
問：考評局可否每年就新增或更改的會計守則，及/或就其對考試的影響編列成表，派發予老師？
Q ：Can a list of new or revised accounting standards, and/or their impact on the examination, be
provided to teachers every year?
答：香港會計師公會是一個負責規劃香港會計與財務報告準則的專業團體，公眾可以下網址
瀏覽每年新增或更改的會計守則。
A ：The Hong Kong Institute of Certified Public Accountants is the professional body for the
formulation of accounting and financial reporting standards for Hong Kong. These standards are
publicly accessible on the web at http://www.hkicpa.org.hk/ebook/HKSA_Members_Handbook
_Master/volumeII/contentpage.pdf.
問：教育局或考評局可否就更新了的會計守則修訂辭彙？
Q ：Can the glossary of terms be revised by the HKEAA or EDB in alignment with any updating of
accounting standards?
答：教育局已就企業、會計與財務概論編制了一份網上版的辭彙，老師可從以下網址下載。
A ： The EDB has prepared a web-based glossary of terms for BAFS, and teachers may refer to it at
http://www.edb.gov.hk/attachment/en/curriculum-development/kla/technology-edu/whats-
new/bafs_glossary_071130.pdf .
以上常見問題是從香港考試及評核局複製的，切勿再行複製或供應他人。了解及尊重版權，至為重要。
The above Frequently Asked Questions are copied from Hong Kong Examinations and Assessment Authority, please do not copy again or supplying to others. It is important to understand and respecting the copyrights.
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