2017 postexam briefing Paper 2B presentations

BUSINESS,

ACCOUNTING AND

FINANCIAL STUDIES

EXAMINATION 2017

PAPER 2B

Section A

2

Paper 2B Question 1

3

4

Paper 2B Question 1 - Marking Scheme

勞工保險 X

5

Paper 2B Question 1 – Sample 1E

The candidate could define the pure risk and

speculative risk.

The candidate could state two types of liability

insurance but could not explain the public

liability insurance clearly.

6


The candidate could define the pure

risk and speculative risk.

The candidate could not state

or explain any two types of

liability insurance correctly.

7

Paper 2B Question 1 – Sample 3C

(a) 考生只能指出投機風險的定義

(b) 考生能清楚解釋兩種責任保險

8


考生未能指出純風險及投機風險的定義

考生只能清楚解釋一種責任保險

Paper 2B Question 2

9

10


11


The candidate

could explain

three

components of

the ‘5C’ of the

credit

standard but

wrong spelling

in one key

word –

collateral.

12


The candidate could explain only one

component of the ‘5C’ of the credit

standard.

13


考生能清楚解釋「5Cs」的其中三項

14


考生只能清楚解釋「5Cs」的其中一項

Paper 2B Question 3

15

16


17


The candidate could outline and explain

three objectives of providing training to

the drivers of a transportation company.

18


The candidate could outline two objectives of

providing training to the drivers of a transportation

company but without clear explanation.

19


考生能明確解釋培訓的三項目的

20


考生只能簡單地提供培訓的兩項目的

Paper 2B Question 4

21

22


23


The candidate

could suggest

one way of any

three elements

of the

marketing mix

in which each

can be used to

market a

product in the

decline stage of

the product life

cycle.

24


The candidate could only suggest one

way of one element of the marketing mix

in which each can be used to market a

product in the decline stage of the

product life cycle.

25


考生能準確地為這產品就市場營銷組合的任何三項元素各建議一種營銷方法

26


考生只能為這產品就市場營銷組合的一項元素建議一種營銷方法

Section B

27

Paper 2B Question 5

28

Paper 2B Question 5

29

30

Paper 2B Question 5(a) - Marking Scheme

Supplementary marking notes

31

32

Paper 2B Question 5(a)– Sample 1E

Clearly stated the types of methods which are

suitable for a sole proprietorship to finance a five-

year expansion plan (long term use of money).

33

Paper 2B Question 5(a) – Sample 2E

correct method and elaboration

Correct method, but the disadvantage was wrongly stated.

Have to clearly specify that the money

borrowed will only be repaid in a longer period

of time. (Long repayment period).

34

Paper 2B Question 5(a)– Sample 3E

The candidate just listed a few

points which were not related to

the types of financing methods.

35

Paper 2B Question 5(a) – Sample 4C

考生能清楚列出三種融資方法及解釋其缺點

36


銀行貸款 (長期?)

透支屬短期融資方法，不適用於五年擴張計劃

邀請合夥人加入，以籌集資金用於五年擴張計劃

37


考生提供的只是融資的一般方式，而非具體的方法

Paper 2B Question 5

38

以上任何2項。恰當的需要層次1分，針對性的解釋1分，最高4分

*答案必須是企業的不足，

而非員工自己的感覺。

39

Paper 2B Question 5(b) - Marking Scheme


40

Paper 2B Question 5(b)– Sample 1E

41

The candidate was able to describe in

details why the retail chain may not

satisfy some levels of needs of its

employees.

42

Paper 2B Question 5(b) – Sample 2E

The two levels of needs were correctly stated but

it was inappropriate to explain the reasons from

the employee’s personal feeling as it could not

show the insufficiency of the retail chain.

43


Evidences were found in the case which

showed that physiological and safety

needs are satisfied.

44

Paper 2B Question 5(b) – Sample 4C

社交需要 : 錯誤地以個人感受解釋為何社交需要未被滿足

自我需要 : 能正確解釋自我需要未被滿足的原因

45


考生應分開解釋兩個需要層次為何不被滿足

46


考生對需要階梯理論完全沒有概念

Paper 2B Question 5

47

48

Paper 2B Question 5(c) - Marking Scheme


49

50

Paper 2B Question 5(c) – Sample 1E

The candidate showed a good understanding of

CRM and provided detailed explanation how it

could help increase sales to existing customers.

51


The candidate was only able to

state one correct answer.

52


The candidate should focus on why

CRM could help increase sales to

existing customers, instead of

attracting new customers.

53

Paper 2B Question 5(c) – Sample 4C

考生對顧客關係管理有清晰概念，答案詳盡

54


考生沒有小心審題，第一段的答案與增加現有顧客銷售完全無關

55


考生未能從顧客關係管理角度作描述

Paper 2B Question 5

56

57



58

59

Paper 2B Question 5(d) – Sample 1E

The candidate was able to

state the limitations from two

different perspectives.

60


2nd Point --- Affect original functioning :

The candidate stated the limitation

using an incorrect way of deduction.

61


The candidate stated the limitations

with incorrect direction.

62

Paper 2B Question 5(d) – Sample 4C

考生對內部晉升有良好理解，

能夠恰當解釋其局限

63


考生提供的兩個局限屬同類別。

R

64


內容不是局限，而是一般晉升後可能出現的情況

Paper 2B Question 6

65

Paper 2B Question 6

66

67



68

(a) 特性： − 無形：可採用具體的提示和證據，例如：

如提供清潔 /舒適的用餐環境維持侍應的專業外型

厨師的證書/餐廰得獎的證書執行獎勵計畫 →使員工改善個人的服務態度

− 不可分割 /生產者與消費不可分割：例如

指導 /訓練侍應以改善他們的人際技巧和服務態度增加自動化設備/增加顧客參與度 →減少顧客與侍應生接觸機會

− 易逝 /不可保存：例如

培訓餐廳員工如何有彈性地處理波動的需求

使用訂位系統或聘用兼職侍應來縮短等候時間

在非繁忙時間推供折扣優惠，轉移顧客在繁忙時段的需求 → 非繁忙時

段。

預先把食物做出來/預設套餐，加快繁忙時間的服務速度

增加自動化設備 →提升生產效率

提供外賣折扣優惠 →減少顧客在在繁忙時段的需求

提供小食 /飲品，減少顧客不滿情緒

− 異質 /多變性：例如依循指引和標準程序送餐，以維持一致的服務透過培訓 /表現管理，以確保侍應生服務一致

評分方法：正確特性名稱1分 (若錯別字0分) + 解決方法1分

錯誤特性名稱0分 (每項適切的特性 2分，最高 6分 )

69


Provided correct

characteristics

of service with

relevant

solutions.

70


Correct characteristics of service

but irrelevant solutions.

71

Paper 2B Question 6(a) – Sample 3E No mark is given if the spelling of

the characteristics of service is

wrong.

Hire more part time

workers is the solution

for perishability, not

inseparability.

Variability :

Provide training can enhance the

level of standardization / Use

standardized procedures

72


能根據正確服務的特性作出適當的建議

73


解決易逝性的方法不正確，因為不能提高

服務質素

74

Paper 2B Question 6(a)– Sample 6C

沒有根據服務的特性作答

Paper 2B Question 6

75

76

Paper 2B Question 6b - Marking Scheme


77

(b) 局限： − 調查結果不夠全面資料有欠深入 /沒有面對面溝通機會/缺乏質

性資料/有限制的答案選擇 − 調查結果欠真確性訪問者只是草率回應 − 難於控制回應率被訪者感到耗時，不願回覆問卷 − 樣本局限和偏頗未能包括其他餐館的顧客 /非會員

由於要向所有會員進行問卷調查，成本可能很高/需要時間較長

難於設計好品質的問卷/ 成本高

問卷不能反映真實想法

(每項適切的局限 2 分，最高 4 分 )

78


Gave relevant limitations of using

questionnaires with elaborations.


79

Only gave one relevant

limitation without explanation.

80


Limitations were given but no

relevant explanation.

81


大致能指出問卷的限制及作出適當的解釋


82

未能指出問卷的限制

83

Paper 2B Question 6(b)– Sample 6C

只能寫出一個問卷的限制

Paper 2B Question 6

84

85



86

(c)(d)評分方法：

• 若考生c (ii)答案為正數， (1分) (d) 部份應為接納機械人系統計劃 (1分)

(e)評分方法：

• 正確名稱1分，解釋1分

• 若名稱不正確，解釋不予給分

87

Paper 2B Question 6(c-e) – Sample 1E

correct

Stated correct name of another

method of capital budgeting but no

exact definition of it.

88


correct

Incorrect concept of NPV:

confused FV and PV

Gave correct judgement based on the

answer of NPV.

Abbreviation is not accepted but correct

definition is counted.

89


Unattempted

Incorrect formula and answer.

Unattempted

Correct decision based on the answer in c(ii).

90

Paper 2B Question 6(c&d) – Sample 4C

正確

能根據淨現值的答案作出正確的判斷

Paper 2B Question 6(e) – Sample 4C

91

能正確地指出另一種資本投資評估的方法及其定義

Paper 2B Question 6(c-e) – Sample 5C

92

(Part ci) 分子和分母倒轉，以致未能計算正確的歸本期

(Part cii) 能正確計出淨現值

(Part d) 能根據淨現值的答案，作出正確的判斷

(Part e) 能寫出資本投資評估的正確方法名稱，但未有合適的定義

93

Paper 2B Question 6(c-e) – Sample 6C

(Part ci) 能正確計出歸本期

(Part cii) 沒有嘗試作答

(Part d) 因沒有計出淨現值，所以不能給予分數

(Part e) 沒有嘗試作答

Section C

94

Paper 2B Question 7

95

96



97

Part (a)

− Profitability

− Liquidity

− Solvency (debt management, capital structure)

− Management efficiency (asset management)

(1 mark for aspect and 1 mark for relevant description/ratio explanation = 2 marks

for each aspect, 4 aspects = 8 marks)

Part (b)

− build an image/reputation as a good employer to attract job seekers/talent

− satisfy employees security and social needs, protect their well-being/health

− enhance employees’ loyalty, motivate, increase morale/sense of

belonging/commitment, reduce turnover/retain employees

− supplement to monetary rewards, compensate for lower or less competitive

wage/salary, meet employees’ preference

(1 mark for the idea, 1 mark for explanation and 1 mark for specific example(s) = 3

marks for each purpose, max = 12 marks)

98

Paper 2B Question 7a – Sample 1E

99


The candidate was able to demonstrate a good

understanding of the four key aspects of

accounting ratios to evaluate the airline

company’s performance. The explanation was

clear with relevant ratio illustration.

Paper 2B Question 7b – Sample 1E

100

101


The candidate

explained clearly

the purposes of

providing fringe

benefits to the

employees of an

airline company

with appropriate

examples.

102


short

term

103


The candidate failed to explain clearly all the four key

aspects of accounting ratios to evaluate the airline

company’s performance. The elaboration was incomplete

and some misconception was found.

?


104


105

The candidate gave

insufficient

explanation on the

purposes of providing

fringe benefits.

Some discussion

points were

irrelevant and

repeated.

106

Paper 2B Question 7a – Sample 3E The candidate just

stated one aspect of

ratio (liquidity) and

failed to mention

the other three

aspects, namely,

profitability,

solvency and

management

efficiency.


107

Examples?


108

The candidate

just listed a

few points

and failed to

provide

appropriate

examples to

illustrate the

purposes of

providing

fringe

benefits.

Paper 2B Question 7a – Sample 4C

109


110

考生能夠清晰描述會計比率可用於評估航空公司四方面的表現，並輔以適切的比率例子解釋

111

Paper 2B Question 7b – Sample 4C

112


考生能輔以足夠的適切例子解釋航空公司向僱員提供附帶福利的目的

113


考生能輔以例子解釋會計比率可用於評估航空公司三方面的表現，但遺漏了償債能力的描述

114


考生對附帶福利的目的有基本理解，能簡單地輔以例子描述其目的

115


考生未能描述會計比率可用於評估航空公司各方面的表現，也不理解會計比率的概念

116


考生未能展現對附帶福利的目的有基本理解，只能簡單地提供一些與問題不太相關的答案

Repeat

Paper 2B Question 8

117

118


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120

Part (a)

− Review current performance and conduct situational analysis: e.g. SWOT, industry

environment, fashion trend, etc.

− Set marketing objectives:

− Select target markets:

− Formulate marketing strategies: …. 4Ps

(1 mark for each relevant step and 1 mark for relevant explanation = 8 marks)

(no mark for implementation and monitor/control/evaluate)

Part (b)

− Culture: …. subculture of a particular age group/gender group

− 1 mark for factor, 2 marks for explanation with example(s) related to fashion (e.g.

colour, style, design, etc.)

− Allocation of 12 marks: max 9 marks for either group of factor, i.e. at least 1 factor

(3 marks) from either group of factor

− Not mention about socio-cultural and psychological factors, deduct 2 marks (i.e.

max 10 marks)

121


122


123


The candidate provided detailed

description of the steps in formulating a

marketing plan for the fashion chain.

124


125


126

Paper 2B Question 8b – Sample 1E The candidate

illustrated clearly

the various socio-

cultural factors

and psychological

factors affecting

the buying

decisions of the

fashion chain’s

customers.

Appropriate

examples were

given with clear

explanation.

127


128


129


The candidate was not able to describe clearly

the steps in formulating the marketing plan

and mixed up the steps in doing marketing

research.

130


131


132


133


The candidate

was able to

mention some

socio-cultural

factors with

examples, yet the

candidate

included some

irrelevant factors.

134


135


The candidate mentioned irrelevant

and incorrect steps.


136

137


138


The candidate failed to demonstrate the basic

understanding of those socio-cultural and

psychological factors, and wrongly interpreted the

question as the steps in making a buying decision.

139


考生能因應情境詳細描述為時裝連鎖店制訂市場計劃的步驟

140


141


考生能夠清楚解釋影響時裝連鎖店顧客購買決定的社會文化因素及心理因素，也能提供足夠的相關例子。

142


考生能描述為時裝連鎖店制訂市場計劃的步驟，也能因應情境提供基本的解說

143


144


考生未能展現對影響顧客購買決定的社會文化因素及心理因素有良好理解，並將一些因素錯誤分類

145


考生未能展現對制訂市場計劃的步驟有基本理解，並混淆了其他工作的步驟


146

考生未能展現對影響顧客購買決定的社會

文化因素及心理因素有基本理解

End of Paper 2B

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2017 postexam briefing Paper 2B presentations