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PowerPoint-BAFS-2022-01

The document provides statistics on candidates for the SAT in Accounting and Business Management, detailing their performance in various papers. It announces that from 2026, only vertical financial statements will be accepted in exams and lists common terminology in English and Chinese. Additionally, it outlines resources prepared by the EDB to support teachers in implementing the refined BAFS curriculum.

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kamenrideringzio
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10 views12 pages

PowerPoint-BAFS-2022-01

The document provides statistics on candidates for the SAT in Accounting and Business Management, detailing their performance in various papers. It announces that from 2026, only vertical financial statements will be accepted in exams and lists common terminology in English and Chinese. Additionally, it outlines resources prepared by the EDB to support teachers in implementing the refined BAFS curriculum.

Uploaded by

kamenrideringzio
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Number of candidate (Sat) Total English Chinese

Accounting 6292 4105 2187

Business Management 2508 662 1846

Number of candidate 8800 4767 4033


(Sat) (54%) (46%)

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Accounting Business
Management
Paper 1 56% 50%
Paper 2 38% 39%
Subject 46% 44%
(Paper 1+Paper 2)
• Mean mark of MCQ: 32 out of 60

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4
Paper 1: No change

Paper 2A and 2B:


Same as 2022 HKDSE

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Starting from 2026 HKDSE exam,
only vertical form of financial
statements will be accepted.

(Please refer to the HKDSE BAFS Question Papers


Booklets for the format.)

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Common terminology accepted
English 中文譯法
Cash at bank account/Bank account 銀行存款帳 (X 銀行帳)
Interest income/interest revenue 利息收益
(≠ Interest received) (≠ 利息收入)
Trade receivables 應收貨款
(≠ Accounts receivables) (≠ 應收帳款)
Trade payables 應付貨款
(≠ Accounts payables) (≠ 應付帳款)
Contribution margin 邊際貢獻
(X 邊際毛益)
Balance c/d 結餘轉下
(X 轉下 )
Balance b/d 承上結餘
(X 承上)
Appropriation account 盈利分撥帳
(X分撥帳/分配帳)
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 In order to support the implementation of the refined BAFS C&AF, EDB has prepared
the following resources for teachers’ reference:
➢ 9 sets of graded assignment
➢ Updated BAFS L&T Resources Kit (Compulsory Part)
➢ 3 cases on topic of cost accounting and other support measures were introduced in
“PDP on dissemination of BAFS L&T materials” conducted online on 2022.09.27
EDB En:
website https://www.edb.gov.hk/en/curriculum-
development/kla/technology-edu/resources/business-
edu/resources.html
Tc:
https://www.edb.gov.hk/tc/curriculum-
development/kla/technology-edu/resources/business-
edu/resources.html
BAFS L&T En:
Resources https://cd1.edb.hkedcity.net/cd/te/bafs_platform/en/learning-
Platform teaching-lt-resources-developed-by-edb-senior-secondary-
level.html
Tc:
https://cd1.edb.hkedcity.net/cd/te/bafs_platform/tc/learning-
teaching-lt-resources-developed-by-edb-senior-secondary-
level.html 10
 In the PowerPoint slides, the marking notes of each
question is presented.
 The marking notes show the consensuses of the
marking criteria of that particular question made in
the Markers’ Meeting.
→ Marking criteria are set based on the assessment
objectives of that question, so it may not be the
same every year.
→ It may not exhaust all possible answers for each
question. Teachers should exercise their professional
judgment in accepting alternative answers that are
not in the marking scheme/marking notes, but are
correct and well-reasoned.
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Ms Sue So (Manager - BAFS, HKEAA)
Tel: 3628 8070

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