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並前往https://www.hkeaa.edu.hk/DocLibrary/HKDSE/Subject_Information/bafs/PowerPoint-BAFS-2021-03.pdf

2021 HKDSE Business, Accounting and Financial Studies ...

Purchases and Inventory overstated: $70 × 100 = $7 000. Trade receivables overstated but Bank accounts understated ... 考生未能運用正確的會計帳戶名稱作為會計分錄 ...

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