KPMG笔试(2436整理版)

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4、AJEmdEal 4ugFEad 益UJLU u nomd uJa 3-亠BO*s血 qEn 匸也口 E 妙-FEa即 -e.9 EnN 0ZC5.9ssrauDwaJ 営主 詹 mupyDAA JjralsHlaJUEE-lall pu妁 Ale-IDS-EjoHqEn= 2-ffl SJVll 孙 AWOJq 匸冋 ip 工一 6. For the next fom weeX peiiod. the intention is to sell 120 tickets to Skiixlown pel week at the same jvei age price. Compared to t

5、he cun ent fom-week peiiod. by what peicentage would the revenue tai get for Skipdown increase? A 20% B 22% C 24% D 26% E 28% F 30% G 32% H 34% 7. How many fewei tickets to Hopwortli would need to be sold if the aver age ticket price was inci eased to 50 GBP and the sales tai get was to iici ease to

6、 44,000 GBP? A 20 B 25 C 30 D 35 E 40 F 45 G 50 H 55 8 If 25 seater coaches are used outlie Juinpfoid route and all tickets on these coaches were sold, how many coach iourneys would need to be made (luiiiig the four-week period to reach the sales target? A 58 B 60 C 52 D 64 E 66 F 68 G 70 H 72 The t

7、able below shows the commuter population and number of train users for New City: June July Aug Sept Oct Total number of commuters (millions) 3.20 2.40 2.20 2.50 3.20 Total number commuting by train (millions) 1.40 1.08 0.88 1.10 1.70 Commuters using aMetro train services (%) 20 20 10 15 15 Note:Metr

8、o train user levels are based upon a proportion of those who commute using all train services 9. Assuming the percentage giowtli trends in total coimniiteis and tiain coinnniteis between July and Septeinbei weie applied to the peiiod between Septeinbei and November, what would he the iminbei of iion

9、-tiain coimniiteis in Novembei? A 1.32 mllion B 1.36 million C z .40 million D 1.44 million E 1.48 milion F 1.52 million G 1.56 million H 1.60 million 10 In Octohei how many fewer people weie iioiutiain coininiitei s coinpai e(l to ti ain coimniiteis? A 0.2 milion B 0.25 million C 0.3 million D 0.35

10、 million E 0.4 milion F 0.45 million G 0.5 million H 0.55 million 11. If the iminbei of rail coimniitei s in November fell by 0.3 million compared to October, how many mil coimniitei s did not use Fvletrotiaiir services if rail coinimiter usage of Metrotraiir setvices was 15%? A 0.99 rrillion B 1.09

11、 million C 1.19 million D 1.29 miHion E 1.39 mllion F 1.49 million G 1.59 million H 1.69 million 12. Wliat percentage of coiniminters tiavelled by tiain dining July lift did not use Pietro tiaiif seivices? A 30.0% B 31.5% C 33.0% D 34.5% E 36.0% F 37.5% G 39.0% H 40.5% The bar chart and figures belo

12、w show a factorys productivity report over sixteen weeks, divided into 4 equal 4-week periods: Average number of employees per 4-week period 80 n 70 30 Period 1 (Weeks1-4) Period 2 (Weeks 5-B) Period 3 (Weeks 912) 0 Period 4 (Weeks 1316) Production: 3 units per person per hour Working week: 40 hours

13、 (no overtime) Basic pay: 6 GBP per hour Overtime pay: 10 GBP per hour 13. Wliat was the diffeience in units pioduced between Peiiods 1 and 2. if no oveitiine was woiked? A 4,800 B 5,600 C 6,400 D 7.200 E 8.000 F 8,800 G 9.600 H 10.400 14 During Period 2 employees worked an average of 4 horn s overt

14、ime per week, in addition to tlieii standaid 40 lioms pei week. Wliat was the total pay bill for that Period? A 52.600 GBP B 56.000 GBP C 62.800 GBP D 66,400 GBP E 70,000 GBP F 72.400 GBP G 80.000 GBP H 82.800 GBP 15. If(lui ing Period 4 productivity fell to 2.4 units per pei son pei hour, by how ma

15、ny would the workforce have to he increased by so as not to affect the total output for that Period? A 6 B 7 C 8 D 9 E 10 F 11 G 12 H 13 16. The factoiy is considei ing cutting the working week to 38 horn s. If they had done this for Pei iods 3 and 4, how many fewei units would have been produced if

16、 no oveitiine weie worked? A 2,180 B 2,230 C 2,280 D 2.330 E 2,380 F 2.430 G 2.480 H 2.530 The table below shows the currency rates in operation for two successive years Value of 1 Great British Pound (GBP) Currency Year 1 Year 2 Euro (EUR) 1.52 1.62 US Dollar (USD) 1.60 1.43 Japanese Yen (JPY) 158

17、187 Australian Dollar (AUD) 2.55 2.72 Thai Baht (THB) 65.4 61.8 Hong Kong Dollar (HKD) 12.3 11.1 Malaysian Ringgit (MYR) 7.62 5.44 17. A traveller Iniys 8,000 Thai Baht in Year 1. and then in Year 2 converts some of this amount to 100 Euros and the reinaindei into GBP Wliat is the amount converted i

18、nto GBP? A 34.54 GBP B 52.75 GBP C 67.72 GBP D 75.25 GBP E 80.60 GBP F 89.43 GBP G 95.27 GBP H 104.28 GBP 18. If 1000 GBP of Euios weie pm chased inYeai 1, wfiat would betlieii ap|)ioxiinate value in Hong Kong Dollais (HKD) when exchanged in Year 2? A 222 HKD B 2,462 HKD C 4 600 HKD D 6.340 HKD E 9.

19、488 HKD F 10.415 HKD G 16.872 HKD H 18,696 HKD 19. Between Yeai 1 and Year 2, what was the approximate change in value (expiessed as a percentage) of the Thai Balit in relation to GieatBiitish Pounds (GBP)? A Up 3.6% B Down 3.6% C Down 5.5% D Up 5.8% E Down 9.4% F Up 10.4% G Dovn 10.55% H Up 10.58%

20、20. In ielation to Gieat Biitisli Pounds (GBP), which two ciinencies liave shown the hugest propoitional change in value between Yoai 1 anl Year 2? A Japanese Yen they are ways of life and a philosophy of management. Thus the introduction of performance management systems must come as part of an org

21、anisation s 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. 29. The soppoit of top managei s is essential in changing or ganisational cultuie. 31. Using peifonnaiice inanageinent systems fo

22、r the fiisttime lequiies ininimal adaptations outlie pait of the 01 ganisation concerned. 32. The adoption of peifonnance inanageineiit methods of itself will create changes in hehavioin and attitudes. Section i The Vprudence ruleV, which is sometimes known as conservatism, arises out of the need to

23、 make a number of estimates in preparing periodic accounts. Managers and owners are often naturally over- optimistic about future events. As a result, there is a tendency to be too con fide nt about the future, and not to be altogether realistic about the organisation s prospects. There may, for exa

24、mple, 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. 33. Accountants should avoid making estimates when piepaiing pei iodic accounts. 34. Most new

25、customeis ate ciedit-woithy. 35. rvlanageis ot owneis are not often good judges of tlieii customeis* willingness oi ability to pay. 36. The ludence rule* pieveirts bad debtfioin aiising. Section J A partnership Is presumed to exist when two or more people get together in business with the objective

26、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 p

27、artners, 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 t

28、he business, and the division of the profits or losses among the partners. 37. Some agreement must exist between paitners as to the way they manage the partnership. Others: Section E The amount of accounting infiormation that could be supplied to any interested party is practically unlimited. The in

29、formation needs to be designed in such a way that it meets the objectives of the specific user group If too much information iis given, the user might think that it is an 日ttEmpt to mislead them, and 日s a result, ah of the information may be totaIly rejected In this context, accountants try to prese

30、nt accounts in such a way that they represent true and fair view1. The Companjes Act, 1985, for example, requires company accounts to reflect this particular criterion, and it is advisable to apply h to all organisational entities. Unfortunately the Act does not define what is meant by ptrue and fai

31、r but it is assumed that accounts will be so if an enWhasfohowed the rules aid down in appropriate accounting and financial reporting standards. 19, His a positive feature of the Companies Act, 1985, that H does not define what is meant hy true and fair 20. In practice, the proper 总卩卩licattion of ac

32、counting and financial reporting standards ensures that accounts meet the critena of being rue and fair Section F The style that individual managers choose to adopt depends in no small part on how they regard their subordinates. At one extreme, some wilt assume that the average employee has an inher

33、ent dislike of work and will avoid it if they can. They believe employees need to be controlled, directed, offered rewards or threatened with punishments to get them to make adequate efforts towards the achievement of organisational goals.On the other handh some will take the view that, according to

34、 the conditions, work can be a source of satisfaction ar dissatisfattion Employees are not seen as naturally passive, or resistant to organisational objectives, but have been made so by experience The most significant reward that can be offered employees is the satisfaction of their need for persona

35、l growth and seldevelopment. 1. Using rewards and punishments is a necessary part of organisational life. 答案详解 Exampfe Individuals who are responsible for databases that hold information about people are now bound by the Data Protection Act (PDA). This Act covers any information stored on a computer

36、that identifies a living individual. Compa nims holding such In formation mus t 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 d

37、amage. Example 1, Any inforirktitioii stored boiit n nained individual cuiieiitly workingfoi w oiqaiiisatton i$ subject to the Data Pi otection Act. T Example 2. As long as any dato about a named KKfividual is inanaged in a Technically adequate wyt there are no othei t esti ictions as to how it cm b

38、e used 01 tbandied. F Example X Damage to lata held about named idMduals represerts the biggest threat to its pi ope* managemwit. C Example 4* Dita about norned individiMls who hjve left d comparvy is not siibjeU to the Ath F Section A Competitor analysis involves the examination of competitors in o

39、rder 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 ap

40、praise competitors* present and likely future objectives and strategies, and their likely reactions to the competitive moves that an organisation might make. 1, Plaiineiscaii only sustain superior performancefor their orgmiteatioii by doinij competitor analysis 原文是说 Exam in atio n of competitors 使得

41、pla nner can develop and susta in ,而不是 competitor analysis.至于competitor analysis可以不可以，文中没提，所以 CAN T SAY。 2 Effective conipetifoiiiivnives looking iirto the fiitni 文中第二句话，.where it might stem in the future. 所以是 T。有些人认为是错的， 因为文中说“ must first establish from where the competition currently stem ”.但是题目是说

42、involves ” ，并没 有说only involve,所以这题是对的。 3. K is easier to establsh where competition cui i eiitly steins fi om. rother than where it might stem from in the future. 仍然是文中第二句话，这与话里的关联词是and,是并列关系，不存在比较关系。究竟有没有比较 关系我们不清楚，所以是CAN T SAY.(通常情况下，问题里有比较关系的， 答案都是CAN TSAY。) 4. ft is not nlwnys appmerrtto orgai*i

43、sivion5 who then comptir01 s 11 e. 文中根本没有提及。所以CAN T SAY. Section 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, 日nd are constantly altering their expen

44、diture patterns in response to price and quality changBS, 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 con sumer has the kn owl edge or inclination to acquire the i nformati o n th a t wou Id b

45、e needed to make choices in this way. 5. Being up to date with product irvforimtion plays little part in neo-clissical deniand theoiy. 文中第一句话，第二行里perfectly in formed ”和little part ” 意思相反。所以 F 6. Neo-classical demand theoiy is only one of n number of models of consumer behvioui. 文中没有提及。CAN SAY 一般问题中有

46、only,都是错，或是没有提及。 Th咅咅 are some coiisumeis who are rerlectly informed abomthe price and qiMlrty chaiiicteristics of products on offer. 第一句话，第二行。文中是说consumers,而不是 some consumers.范围错了。所以是 F S. Maximising the total utility of a pi oduct purchase implies considi at ion of both pi ice and quality characte

47、ristics. 文中第三，第四行，意思相同，所以T Sector? 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 minimurri number of directors is two;

48、 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 c

49、ompany, but normally they will be required to hold at least a specific minimum shareholding一 9. New (liiectoistendfo be appointed by existing(lii ectois hither thnn by spechliesohition. 文中是用AND连接的并列关系，而不是比较关系。是否有比较关系不清楚，文中为提及。 所以 CANZT SAY 10. The Comihiny cannot opei with onb/ one diiecfoi. T 文中第3行

50、， “The minimum number of directors is two, ” 11. In(livi(knl binki uptcy is ijowrned liytbe Insolvency Act. 文中倒数第3行。这句话是说appo in ted as a director un der In solve ncy Act,而不是 in dividual ban kruptcy.至于 in dividual ban kruptcy 是不是也 un der In solve ncy Act，文中未提及， 所以 CA NZT SAY. 12* There is no upper l

51、imit to the inunbei of slriies any diiectoi can hold. 文中最后一句话，只涉及到最少，没有说到上限，所以CAN T SAY. Section D In most organisations, conflict between groups is quite common. Orga ni占自 tin ns usually develop differences between fundional groups, such as sales and manufacturing, as a means of responding to diver

52、sity and uncertainty in their particular environment Manufacturing must organise for stability and efficiency while sales must organise to relate to and seivice customers To accomplish these diverse tasks, sales must hire different people from manufacturing, and each must manage its people in accord

53、ance with their unique expectations and the functions* task requirements. If such differences did not exist, neither group could get its job done effectively. 13* Functional groups within a single orgaiilsarion are not subject Io dilftrent forms f uncertain 文中第二句话，于第二句意思相反，所以F 14 Conflict between gi

54、oups is Hie inevitable result offimcftorml groups having fo respoiKl to their own unique eiTviiomiiorivs. 文中倒数第二局，同义。T 15, Mani ifcturm(| and sales Ai e unlikely totl le same gols and expectafions, 中文未提 及 goals and expectations.所以 CAN T SAY (一般 UNLIKEL Y，这种词出现，都是C) Thwof fiihctional differences does

55、 irieiit that difTeietitcannot op曲 ale effectively* 最后一句话，意思相反， F Section E Unless companies have some knowledge of buyer behaviour, they would be unaware of and unfamiliar with the complex range cif behavioural f自clcirs that impinge upon purchasing behaviour. The truth is that, like much of human b

56、ehaviour, 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 so

57、me 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 iriarket and remain profitable. 17. The purchas ing behavior of con sumers is un pre

58、dictable. 文中为明确提及 unpredictable或是Predictable。所以CAN T SAY 19. Even if one could predict Itie behovioiii of an indMdiMl btiyei. if woukl not he profitaNe for mark efers tony to do so. T最后一句话，意思相同。 10. Some consumer jroups exhibit more coriiplex behorviom than ollkei s CAN T SAY 文中没有这个比较，有比较级一般都是C 20.

59、Purchase beliavioui is not subject to the same whims as othi ospeds of huinn belioviour. 文中第三行。意思相反。F （一般有not subject to,都是F） Section F When any company moves from a sales to a marketing approach, ills not just a case of re-titling the Sales Director as Marketing Director mnd doubling the advertisin

60、g budget. It requires a complete reorientation in thinking 合nd a revolution in how a company organisms and practises its business activities. Whereas selll ng focuses on the needs of the seller, marketing focuses on the needs of the buyer. Whereas selli nq is preocc upi 已已 with the seller s need to