毕马威经典24、36题中文翻译版本

KPMG经典24题The Classical 24 Numerical Reasoning图一：五个地区电话中心暂时的和永久的员工数量1、在SW，实际每小时接待电话数量要低10%，比目标少，问：每小时目标是多少？2、在NW，如果平均接电话数量不变，然后计划暂时和永久职工都增加6%，那么总共会增加多少的电话接待量？3、如果SE地区的人员比例同E地区一样，但总人数不变，那么接待电话的数量变化是多少？4、哪两个地区的永久员工拥有每小时总量最高的电话接待量？图二：下表展示的是三个目的地为期四周的长途车旅行的限制票价和销售目标5、如果将三个地区的销售目标合起来再超过现阶段的5%，那么在这4周期末还需要收入多少来完成目标？6、在接下来的4周，目标是以平均价格每周卖120张票到skipdown，与现阶段相比。Skipdown的预期收益会增长%？7、对hopworth来说，如果平均票价上升到50gbp，并且销售目标上升到44000gbp，要少卖多少票？8、如果25个座位的长途巴士（去jumpford），上面的所有票都能卖光，那么在4周时间内需要多少辆巴士来完成销售目标？图三：下表展示了新城的通勤人数和使用列车的人数 9、如果所有通勤者和列车通勤者在6月-8月的%增长趋势应用到9月-11月，那么11月的不乘列车的通勤者应是多少？ 10、在10月，不乘列车的人比乘列车的人少多少？ 11、如果11月的列车使用者比10月下降了0.3百万，且列车使用者中习惯使用“METRO TRAIN”的人为15%，那么多少列车使用者没有使用“METRO TRAIN”？ 12、7月，%多少的通勤者使用了列车，但没有使用“METRO TRAIN”？四：下图展示了工厂16周的生产力报告，每四周分为一个时期，共四个时期13、时期一和时期二相差了多少个产品单位（假设没有加班）？14、时期二中，员工平均每周加工4小时（以增加他们标准的40小时工作时间），那么这个时期总共支付了多少？15、如果时期四，生产力下降到2.4单位每人每小时，那需要增加多少劳动力以保证这时期的总产量不变？16、工厂考虑将40小时的工作时间减到38小时，如果针对时期三和四，且没有加班的话，那么会减少多少个单位的生产？图五：下图展示了连续两年的汇率 17、一个旅行者在第一年买了8000泰铢，第二年转换了一部分为100欧元，另一部分为英镑，问转换了多少英镑？18、如果第一年买了价值1000英镑的欧元，那么在第二年交易的近似的港币是多少？ 19、在第一1、2年中，泰铢对英镑的数值变化最接近于？（表示为%） 20、关于兑换英镑，哪2个币种显示出在（第一年、第二年）最大比例的数值变化图六：下表展示了为期6年地金田的产品统计21、从第一年到第五年，开采矿石数量的增长%是多少？22、在第二年，如果金产出的所有钱是1百万英镑，那么需要开采和磨多少矿？23、如果在第4、5年，一般性通胀率是10%，那么在通胀基础上，金价增长了多少？24、哪两年的每千吨矿石开采引起了最差的收益回报？答案详解1. E(28x200+25x100)/(100%-10%)=9000 2. C(20x250+16x300) x6%=5883. BRegion E (permanent: temporary)=3:2Region SE Total: 400 Permanent: 150 Temporary: 250(New) Permanent: 400x3/5=240 Temporary: 400x2/5=160所以我们可以得出P增加了90人，T减少了90人90x(30-18)=1080(我们可以用其他方法算，但是却不是最节约时间的算法)4 E 目测，（SE和SW的P每小时接的电话数是最高的，而且SW的P的人数多，所以总数上SW可定比SE要高。虽然E的每小时接电话数不高，但是他人数最多，所以总数也很高）5. C(43200+80000+16000) x105%-11232-12096-21600-19200-4160-4640=732326. A(40x120x4-16000)/16000=20%7. A43200/48-44000/50=208. D80000/50/25=649. E(2.50-2.40)/2.40x2.50+2.50=2.604(1.10-1.08)/1.08x1.10+1.10=1.1202.604-1.120=1.4810. A1.70-(3.20-1.70)=0.211. C(1.70-0.3)x(1-15%)=1.1912. E1.08x(1-20%)/2.40=36%13. G(70-50)x4x40x3=960014. B50x40x4x6+50x4x4x10=5600015. E3/2.4x40-40=1016. C(40-38)x4x3x(55+40)=228017. C8000/61.8-100/1.62=67.72不管在Yr 1，用了多少英镑买泰铢，我们要知道的是在Yr 2，8000泰铢可换多少英镑，所以用第二年的汇率，而不是第一年的。18. F1000x1.52/1.62x11.1=1041519. D(65.4-61.8)/61.8=5.8% 升值，这是直接法，所以在Yr 1，1英镑可换65.4泰铢，而Yr 2，1英镑之可以换到61.8的泰铢，这说明泰铢升值了。（这里英镑是基准货币）20. B目测法，看两年直接之变化最大的，注意单位（全部看作是百位数）21. E（150-110）/110=36%22. G1000000/8/5=2500023. A10.5-9.5x（1+10%）=0.0524. A目测法，1&2年，价格最低，产量也最低。KPMG经典36题Exampleindividuals who are responsible for databases that hold information about people are now bound by the Date Protection Act(PDA).This Act covers any information stored on a computer that identifies a living individual .Companies holding such information must,under the Terms of the Act,make sure that they take adequate care of the data,both technically and in terms of the behaviour of the organisation.The personal data stored has to be protected from loss,destruction or damage.负责数据库负责且拥有信息的人，如今都被数据保护法（PDA）所约束。该法案涵盖存储在计算机上用来识别人的任何信息。公司拥有这些信息必须根据该法案的规定，确保他们足够的保护这些数据，无论在技术上还是在组织行为上。个人数据存储必须避免损失、毁坏或损害。任何受组织使用的储存的个人信息都受到数据保护法支配。 TRUE只要有一个指定的个人以足够技术的方式管理，如何使用或处理没有其他的限制。 Unture破坏指定人持有的数据意味着对它适当的管理最大的威胁。 Cannot say离开了公司的个人数据不受法律控制。 UntrueSection ACompetitor analysis involves the examination of competitors in order that the planner can develop and sustain superior competitive performance for the organisation. This statement belies the fact that in order to do this one must first establish from where the competition currently stems and from where it might stem in the future. One also has to consider and appraise competitors present and likely future objectives and strategies, and their likely reactions to the competitive moves that an organisation might make.竞争对手的分析，包括竞争对手的检查，以使规划人员可以开发和维持卓越的竞争性能的组织。这种说法掩盖了一个事实，为了做到这一点首先必须建立来自现在的竞争和来自将来的竞争情况。一个公司还必须考虑和评价竞争对手目前和未来可能的目标和战略，以及他们可能对竞争的反应，一个组织可能做出的反应1. Planners can only sustain superior performance for their organisation by doing competitor analysis. 规划人员通过分析竞争对手仅能维持该组织卓越的表现。原文是说Examination of competitors使得planner can develop and sustain,而不是competitor analysis.至于competitor analysis可以不可以，文中没提，所以 CANT SAY。2. Effective competitor analysis involves looking into the future. 有效的竞争对手分析包含调查将来。 Ture3. It is easier to establish where competition currently stems from, rather than where it might stem from in the future 更容易分析现在的竞争来自哪里，而不是未来的来哪里。 CANNOT SAY4.It is not always apparent to organisations who their competitors are. 组织的竞争对手是谁并不是非常明显。 CANNOT SAYSection B The model of consumer behaviour on which neo-classical demand theory is based implies that consumers are perfectly informed about the price and quality characteristics of the products on offer, and are constantly altering their expenditure patterns in response to price and quality changes, so as to maximise their total utility(satisfaction). This model is unrealistic, as the range of products on offer in modern markets is immense, and no consumer has the knowledge or inclination to acquire the information that would be needed to make choices in this way.新古典需求理论的消费者行为模型，意味着消费者完全了解产品的价格和质量特性，并不断改变他们的支出模式，以应对价格和质量的变化，从而最大限度地提高他们的总效用（满意）。这种模式是不现实的，因为在现代市场提供的产品的范围是巨大的，没有消费者有知识或倾向去获得做选择所需的信息。5. Being up to date with product information plays little part in neo-classical demand theory. 在新古典需求理论中更新产品信息起很小的作用。 文中第一句话，第二行里“perfectly informed”和“little part” 意思相反。所以U6. Neo-classical demand theory is only one of a number of models of consumer behaviour. 新古典需求理论仅仅是消费者行为模型中的一个。 文中没有提及。CAN SAY 一般问题中有only,都是错，或是没有提及。7. There are some consumers who are perfectly informed about the price and quality characteristics of products on offer. 有许多消费者能完全了解产品的价格和质量特性。 。U 8. Maximising the total utility of a product purchase implies consideration of both price and quality characteristics最大化一个产品购买的总效用意味着同时考虑产品的价格和质量特性。 TSection C The business of the Company shall be managed by the directors who, subject to the law, the memorandum and articles of association, and any direction given by special resolution, may exercise all the powers of the company. The minimum number of directors is two; there is no maximum number. The directors, or the company by special resolution, may appoint as a director any person who is willing to act as a director, provided he or she is not a bankrupt or disqualified from acting as a director under the Insolvency Act. Directors need not hold shares in the company, but normally they will be required to hold at least a specific minimum shareholding. 本公司的业务由董事会管理，董事会受法律、备忘录和公司章程以及特别决议所给出的任何方向约束，可以行使公司的所有权力。董事会的最低人数是2，没有最高。董事，或由特别决议的公司，可以委任一个愿意作为一个董事的任何人，他或她不是一个破产的或根据破产法作为董事丧失资格的人。董事不必持有本公司股份，但通常情况下，他们将被要求持有至少一种特定的最低持股比例。9. New directors tend to be appointed by existing directors rather than by special resolution. 新董事会不是被特别决议任命，而是被现有的董事会任命。 C 10. The Company cannot operate with only one director. 公司运行不能只拥有一个董事。 T 11. Individual bankruptcy is governed by the Insolvency Act. 个人破产是由破产法控制。 C 12. There is no upper limit to the number of shares any director can hold. 任何董事能持股的数量没有上限。文中最后一句话，只涉及到最少，没有说到上限，所以Section D In most organisations, conflict between groups is quite common. Organisations usually develop differences between functional groups, such as sales and manufacturing, as a means of responding to diversity and uncertainty in their particular environment. Manufacturing must organise for stability and efficiency while sales must organise to relate to and service customers. To accomplish these diverse tasks, sales must hire different people from manufacturing, and each must manage its people in accordance with their unique expectations and the functions task requirements. If such differences did not exist, neither group could get its job done effectively. 在大多数组织中，群体之间的冲突是相当普遍的。组织通常开发功能性群体之间的差异，如销售和制造，作为一种手段去响应在其特定的环境中的多样性和不确定性。制造业必须组织稳定和效率，而销售必须组织和服务客户。为了完成这些不同的任务，销售必须从制造业雇用不同的人，每个必须管理其人民按照自己的独特的期望和职能的任务要求。如果不存在这种差异，没有任何团体可以有效地完成它的工作。13. Functional groups within a single organisation are not subject to different forms of uncertainty. 在一个组织中的功能性群体不遵循不确定性的不同形式。 U 14. Conflict between groups is the inevitable result of functional groups having to respond to their own unique environments. 群体冲突是是功能性群体为了响应他们独特环境所必然发生的。 T15. Manufacturing and sales are unlikely to have the same goals and expectations. 制造和销售不可能有同样的目标和期望。 C16. The reality of functional differences does mean that different groups cannot operate effectively. 功能性不同的事实的确意味着不同的群体不能有效的运行。 USection E Unless companies have some knowledge of buyer behaviour, they would be unaware of and unfamiliar with the complex range of behavioural factors that impinge upon purchasing behaviour. The truth is that, like much of human behaviour, purchase behaviour is complex and multi-faceted. Even the simplest of purchasing decisions is an amalgam of behavioural forces and factors of which even the purchaser may not be aware. However, even though consumer behaviour is a complex subject marketing planners should at least have some understanding of it. Marketers are specifically interested in the behaviour associated with groups or segments of consumers as it would be impossible to serve the exact needs and wants of specific individuals in a market and remain profitable. 除非企业有购买行为的知识，他们将不知道和不熟悉的影响购买行为的复杂的行为因素范围。事实上，与人类行为一样，购买行为是复杂的，多方面的。即使是最简单的购买决定，是一种行为力的混合体，甚至购买者可能不知道。然而，即使消费者行为是一个复杂的主题，营销策划人应该至少有一些了解。营销人员对消费者的群体和部分行为特别感兴趣，因为不可能的服务在市场上的特定个人的特别需求，并保持利润。17. The purchasing behavior of consumers is unpredictable. 消费者的购买行为是不可预测的。 C 18. Even if one could predict the behaviour of an individual buyer, it would not be profitable for marketers to try to do so. 尽管一个人可能预测一个购买者的行为，但对于营销人员这么做不能受益。 T 19. Some consumer groups exhibit more complex behaviour than others do. 一些购买群体显示出比其他人更加复杂的行为。 C 20. Purchase behaviour is not subject to the same whims as other aspects of human behaviour. 购买行为同人类其他行为一样不遵循同样的规则。 USection F When any company moves from a sales to a marketing approach, it is not just a case of re-titling the Sales Director as Marketing Director and doubling the advertising budget. It requires a complete reorientation in thinking and a revolution in how a company organises and practises its business activities. Whereas selling focuses on the needs of the seller, marketing focuses on the needs of the buyer. Whereas selling is preoccupied with the sellers need to convert his or her product into cash, marketing is preoccupied with the idea of identifying and hence satisfying the needs of the customer. However, subscribing to a philosophy of marketing, even though an important first step, is not the same as putting that philosophy into practice. 当任何一个公司将销售变为一种营销方式，它不只是重新命名销售总监作为营销总监和加倍的广告预算。它需要对如何运行公司进行完全重新的思考和变革。鉴于销售的重点是卖方的需求，营销的重点是买方的需求。而销售则是专注于卖方的需要，将其产品转化为现金，营销是专注于识别和满足客户的需求。然而，订阅一份营销哲学，即使是重要的第一步，是把这一理念付诸实践的。21. Advertising budgets are normally doubled when a company moves over to a marketing approach. 当公司变为营销方式，广告预算翻倍。 CSection G The corporate mission statement needs detailed consideration by top management to establish the business the company is really in and to relate this consideration to future business intentions. It is a general statement that provides an integrating function for the business, from which a clear sense of business definition and direction can be achieved. By formulating a clear business statement, boundaries for the corporate entity can be conceived in the context of wider environmental trends that influence the business. This stage is often overlooked in marketing planning, and yet without it the marketing plan will lack a sense of contribution to the development of the total business. 企业使命声明需要通过高层管理层的详细的思考，以确定公司的经营宗旨，并把这一点与未来的商业意图联系起来。这是一个一般性的陈述，它提供了一个集成的功能的业务，从一个明确的业务定义和方向可以实现。通过制定一个明确的业务声明，“企业实体”的边界可以设想在更广泛的环境趋势的背景下，影响业务。这个阶段往往在营销策划被忽视，但没有它，营销计划将缺乏总业务发展一种意义上的贡献。 22.The boundaries of a corporate entity can only be assessed in the context of wider environment trends. 公司实体的边界仅仅是对广阔的环境趋势背景进行评估。并不是， U 23.A corporate mission statement enables top management to define the future direction of a business. 公司使命生命能使最高管理层定义未来业务发展的方向。文中第一句。同义 T 24Marketing planning does not often take account of the corporate mission statement.市场营销计划不能经常考虑公司使命声明。原文倒数第二行“This stage is often overlooked in marketing planning”,意思相同。被动换成主动叙述。 T 25. Different functions within a business are likely to interpret the mission statement in different ways. 一个业务的不同功能可能以不同方式说明使命声明。 C（通常是）Section H The adoption and application of performance management methods requires many different changes in behaviour and attitudes up and down the organisation. These methods are not merely techniques; they are ways of life and a philosophy of management. Thus the introduction of performance management systems must come as part of an organisations commitment to change its culture. Only top management commitment to a new way of managing, often triggered by a crisis, can support such a massive undertaking.绩效管理方法的采用和应用需要许多不同的行为和态度的变化和组织的起起落落。这些方法不只是技术，它们是生活方式和管理理念。因此，引入绩效管理系统必须作为一个组织的承诺，改变其文化的一部分。只有最高管理层的承诺一个新的管理方式，往往引发危机，可以支持这样一个巨大的事业。29. The support of top managers is essential in changing organisational culture. 改变组织的文化必须支持高层管理者。 T31. Using performance management systems for the first time requires minimal adaptations on the part of the organisation concerned. 第一次使用绩效管理系统要求最低适应在组织关心方面。 C32. The adoption of performance management methods of itself will create changes in behaviour and attitudes. 采用绩效管理方式，它自身将创造行为和态度的改变。U 一个是，一个是Section I The prudence rule, which is sometimes known as conservatism, arises out of the need to make a number of estimates in preparing periodic accounts. Managers and owners are often naturally overoptimistic about future events. As a result, there is a tendency to be too confident about the future, and not to be altogether realistic about the organisations prospects. There may, for example, be undue optimism over the credit-worthiness of new customers. Insufficient allowance may therefore be made for the possibility of bad debt. In turn, this might have the effect of overstating profit. “谨慎性原则”，有时被称为保守主义，出现在需要对准备定期账户作出一些估计时。经理和业主往往对未来事件的自然的乐观。其结果是，有一种趋势是对未来过于自信，而不是对组织的前景有完全真是的估计。也有可能，例如，是过分乐观对新客户的信用价值。因此，不充分的津贴，可能会产生不好的债务。反过来，这可能会夸大利润的影响。33. Accountants should avoid making estimates when preparing periodic accounts. 会计人员应该避免在准备定期账户时做估计。 C34. Most new customers are credit-worthy. 大部分新消费者是有信用价值的。 C 35. Managers or owners are not often good judges of their customers willingness or ability to pay. 经理和业主不能常常很好的判断他们的消费者去支付的意愿和能力。 T 36. The prudence rule prevents bad debt from arising. 谨慎性原则可以避免产生坏的账务。 U Section J A partnership is presumed to exist when two or more people get together in business with the objective of making a profit. The law limits the total number of people who may get together to form a partnership. Apart from a few exceptions, such as firms of accountants and solicitors, a partnership may not consist of more Than 20 partners. The partnership will be managed by general agreement among the partners, but if there is no apparent agreement either formal or informal, then it is presumed that the partnership will operate in accordance with the Partnership Act, 1890. This Act lays down arrangements for dealing with such matters as the amount of capital to be contributed, the management of the business, and the division of the profits or losses among the partners. 当两家或更多的人在经营利润的目标时，可能会存在一种伙伴关系。法律限制了可能会聚在一起的人的总数。除了少数例外，如会计师和律师事务所，合伙企业不包括超过20个合作伙伴。该伙伴关系将由合作伙伴之间的一般协议进行管理，但如果没有正式或非正式的明显的协议，则假定该伙伴关系将按照合伙企业法，1890。本法规定了处理这些事项的安排，如资金的数量、业务的管理以及合伙人之间的利润或亏损的划分。37. Some agreement must exist between partners as to the way they manage the partnership. 必须存在协议作为合伙人之间运行的标准。错，文中倒数第二句中说到，如果没有的话，可以依据Section E The amount of accounting information that could be supplied to any interested party is practically unlimited. The information needs to be designed in such a way that it meets the objectives of the specific user group. If too much information is given, the user might think that it is an attempt to mislead them, and as a result all of the information may be totally rejected. In this context, accountants try to present accounts in such a way that they represent a true and fair view. The Companies Act, 1985, for example, requires company accounts to reflect this particular criterion, and it is advisable to apply it to all organisational entities. Unfortunately the Act does not define what is meant by true and fair, but it is assumed that accounts will be so if an entity has followed the rules laid down in appropriate a