小帮八大事务所笔经面经礼包笔试习题kpmg-2436总结

Numerical餐馆名 每星期黄金：汇率题月份 对应黄金价兑 的金 5.5.班级总人数首次参加人 参加5次以上人15A/0.6A/1.2KPMG经典24Theclassical24numericalreasoning24一．barchartbelowshowsthenumberoftemporaryandpermanentstaffworkinginfiveregionalcallcentres:5theactualnumberofcallstakenperhourinregionswfell10%shortofthetargetset–whatwasthetargetnumberofcallsperE(28x200+25x100)/(100%-anincreaseof6%inboththenumberoftemporaryandpermanentstaffinregionNWisnned.Iftheaveragenumberofcallstakenperhourstayedthesameforallstaff,whatwouldbetheincreaseinthetotalnumberofcallstakenperhour？C20x250+16x300iftheratioofpermanenttotemporarystaffinregionSEwasthesameasforregionE,butthetotalnumberofstaffremainedthesame,whatwouldbethechangeincallshandledperhour?BRegionE(permanent:RegionSETotal:400，Permanent:150Temporary:250 Permanent:400x3/5=240Temporary:400x2/5=160所以我们可以得出P加了90，T少了9090x(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whichtworegionshadthehighesttotalnumberofcallshandedperhourbypermanentstaff?（SE以总数上SW可定比SE要高虽然E的每小时接数不高但是他人数最多，二．ablebelowshowscoachtravellimited’sticketpricesandsalestargetstothreedestinationsovera4-weekperiod:week1week2HopJumpSkipifthecombinedsalestargettoallthreedestinationsoverthecurrentperiodincreasedby5%,whatisthetotalamountofrevenuethatremainstobeearnedbytheendofthisfour-weekperiodinordertomeetthetarget? )x105%-11232-12096-21600-19200-4160-forthenextfour-weekperiod,theintentionistosell120ticketstoskipdownperweekatthesameaverageparedtothecurrentfour-weekperiod,bywhatpercentagewouldtherevenuetargetforskipdownincrease?(40x120x4-howmanyfewerticketstohopworthwouldneedtobesoldiftheaverageticketpricewasincreasedto50GBPandthesalestargetwastoincreaseto44,000GPB?43200/48-if25seatercoachesareusedonthejumpfordrouteandallticketsonthesecoachesweresold,howmanycoachjourneyswouldneedtomadeduringthefour-weekperiodtoreachthesalestarget?三．etablebelowshowsthecommuterpopulationandnumberoftrainusersfornewcity:totalnumberoftotalnumberofcommutersbycommutersusingmetrotrainNote:metrotrainuserlevelsarebaseduponaproportionofthosewhocommuteusingalltrainservices.assumingthepercentagegrowthtrendsintotalcommutersandtraincommutersbetweenJulyandSeptemberwereappliedtotheperiodbetweenSeptemberandNovember，hatwouldbethenumberofnon-traincommutersinnovember？[(2.50-inOctoberhowmanyfewerpeoplewerenon-traincommuterscomparedtotraincommuters?1.70-(3.20-ifthenumberofrailcommutersinNovemberfellby0.3millioncomparedtoOctober,howmanyrailcommutersdidnotusemetrotrainservicesifrailcommuterusageofmetrotrainserviceswas15%?whatpercentageofcommuterstraveledbytrainduringJulybutdidnotusemetrotrainservices?1.08x(1-四．rchartandfiguresbelowshowafactory’sproductivityreportoversixteenweeks,dividedinto4equal4-weekperiods:whatwasthedifferenceinunitsproducesbetweenperiods1andifnoovertimewasworked?duringperiod2employeesworkedanaverageof4hoursovertimeperweek,inadditiontotheirstandard40hoursperweek.whatwasthetotalpaybillforthatperiod?ifduringperiod4productivityfellto2.4unitsperperhour,byhowmanywouldtheworkhavetobeincreasedbysoasnottoaffectthetotaloutputforthatperiod?3/2.4x40-thefactoryisconsideringcuttingtheworkingweekto38hours.Iftheyhaddonethisforperiods3and4,howmanyfewerunitswouldhavebeenproduced,ifnoovertimewereworked?(40-五．tablebelowshowsthecurrencyratesinoperationfortwosuccessiveyearsatravelerbuys8000Thaibahtinyear1,andthenyear2convertssomeofthisamountto100eurosandtheremainderintoGBP,whatistheamountconvertedintoGBP?8000/61.8-不管在Yr1，用了多少英镑买泰铢，我们要知道的是在Yr2，8000泰铢可换多注意remainder说明是算差if1000GBPofeuroswerepurchasedinyear1,whatwouldbetheirapproximatevalueinHongKongdollarswhenexchangedinyear2?19,betweenyear1andyear2,whatwastheapproximatechangeinvalue(expressedasapercentage)oftheThaibahtinrelationtoBritish(65.4-61.8)/61.8=5.8%升值，这是直接法，所以在Yr1，1英镑可换65.4泰铢，而Yr2，1英镑之可以换到61.8的泰铢，这说明泰铢升值（这里英镑是这道题原始的解法应该是（1/61.8-inrelationtogreatBritishPounds(GBP),whichtwocurrencieshaveshownthelargestproportionalchangeinvaluebetweenyear andyear2?（全部看作是百位数那应该是THB。六．etablebelowshowstheproductionstatisticsforRuritanianGoldFields,overasix-yearperiod:whatwastheoverallpercentageincrease(tothenearest%)intheamountofminedore,fromyear1toyear5?（150-ifthetotalcostofgoldproductioninyear2was&1million,howmuchorewouldneedtobeminedandmilledinthatyear,sothatthegoldproducedwouldmeetthiscost?ifthegeneralinflationratebetweenyear4andyear5was10%,byhowmuchwastheincreaseinthepriceofgoldabovethataccountedforbyinflation?10.5-which2yearsgeneratedtheworstfinancialreturnperthousandoforemined?，1&2年，价格最低，产量也最低"Thebigeconomicdifferencebetweennuclearandfossil-fueledpowerstationsisthatnuclearreactorsaremoreexpensivetobuildandmission,butcheapertosun.SodisputesKPMG经典36Example：Individualswhoareresponsiblefordatabasesthatholdinformationaboutpeoplearenowboundbythedataprotectionact(PDA).Thisactcoversanyinformationstoredonacomputerthatidentifiesalivingindividual.Companiesholdingsuchinformationmust,underthetermsfotheact,makesurethattheytakeadequatecareofthedata,bothtechnicallyandintermsofthebehavioroftheorganization. aldatastoredhastobeprotectedfromloss,destructionorExample1.anyinformationstoredaboutanamedindividualcurrentlyworkingforanorganizationissubjecttothedataprotectionact.Example2.aslongasanydataaboutanamedindividualismanagedinatechnicallyadequateway,therearenootherrestrictionsastohowitcanbeusedorhandled.FExample3.damagetodataheldaboutnamedindividualsrepresentsthebiggestthreattoitspropermanagement.CExample4.dataaboutnamedindividualswhohaveleftaisnotsubjecttotheact.FSectionCompetitorysisinvolvestheexaminationofcompetitorsinorderthatthennercandevelopandsustainsuperiorcompetitiveperformancefortheorganization.Thisstatementbeliesthefactthatinordertodothisonemustfirstestablishfromwherethecompetitioncurrentlystemsandfromwhereitmightsteminthefuture.Onealsohastoconsiderandappraisecompetitors’presentandlikelyfutureobjectivesandstrategies,andtheirlikelyreactionstothecompetitivemovesthatanorganizationmightmake.nnerscanonlysustainsuperiorperformancefortheirorganizationbyngcompetitorysis.原文是说Examinationofcompetitors使得nnercandevelopandsustain…,而不是competitor至于petitorysis可以不可以，文中没提，所以CAN’TSAY。effectivecompetitorysisinvolveslookingintothe文中第二句话，….whereitmightsteminthefuture.所以是T。有些认为是错的，因为文中说“mustfirstestablishfromwherethecompetitioncurrentlystem…”.但是题目是说“involves”,并没有说onlyinvolve,所itiseasiertoestablishwherecompetitioncurrentlystemsfrom,ratherthanwhereitmightstemfrominthefuture.and,CAN’TSAY.(比较关系的，答案都是CAN’TSAY。itisnotalwaysapparenttoorganizationswhotheircompetitors文中根本没有提及。所以CAN’TSectionThemodelofconsumerbehavioronwhichneo-classicaldemandtheoryisbasedimpliesthatconsumersareperfectlyinformedaboutthepriceandqualitycharacteristicsoftheproductsonoffer,andareconstantlyalteringtheirexpenditurepatternsinresponsetopriceandqualitychanges,soastoizetheirtotalutility(satisfaction).Thismodelisunrealistic,astherangeofproductsonofferinmodernmarketsisimmense,andnoconsumerhastheknowledgeorinclinationtoacquiretheinformationthatwouldbeneededtomakechoicesinthisway.beinguptodatewithproductinformationyslittlepartinneo-classicaldemandtheory.文中第一句话第二行里perfectlyinformedlittlepart意思相反所以Fnon-classicaldemandtheoryisonlyoneofanumberofmodelsofconsumerbehavior.文中没有提及。CAN’SAY一般问题中有only,都是错，或是没有提及therearesomeconsumerswhoareperfectlyinformedaboutthepriceandqualitycharacteristicsofproductsonoffer.第一句话，第二行。文中是说consumers,而不是someconsumers.范围错了。所以是F。izingthetotalutilityofaproductpurchaseimpliesconsiderationofbothpriceandqualitycharacteristics.文中第三，第四行，意思相同，所以TSectionThebusinessofthe shallbemanagedbythedirectorswho,subjecttothelaw,thememorandumandarticlesofassociation,andanydirectiongivenbyspecialresolution,mayexerciseallthepowersofthe .Theminimumnumberofdirectorsistwo;thereisnoumnumber.Thedirectors,orthe byspecialresolution,mayappointasadirectorany whoiswillingtoactasadirector,providedheorsheisnotabankruptordisqualifiedfromactingasadirectorundertheinsolvencyact.Directorsneednotholdsharesin ,butnormallytheywillberequiredtoholdatleastaspecificminimumshareholding.newdirectorstendtobeappointedbyexistingdirectorsratherthanbyspecialresolution.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ＣＡＮ＇ＴＳＡＹ。thecannotoperatewithonlyoneＴ文中第３行Theminimumnumberofdirectorsisindividualbankruptcyisernedbytheinsolvency文中倒数第３行。这句话是说appointedasadirectorunderInsolvencyAct,而不是individualbankruptcy.individualbankruptcy不是也underInsolvencyAct，文中未提及，所以ＣＡＮ＇ＴＳＡＹ．thereisnoupperlimittothenumberofsharesanydirectorcan文中最后一句话，只涉及到最少，没有说到上限，所以ＣＡＮ’TSecondInmostorganizations,betweengroupsisquitecommon.Organizationsusuallydevelopdifferencesbetweenfunctionalsuchassalesandmanufacturing,asameansofrespondingtodiversityanduncertaintyintheirparticularenvironment.Manufacturingmustorganizeforstabilityandefficiencywhilesalesmustorganizetorelatetoandservicecustomers.Toplishthesediversetasks,salesmusthiredifferentpeoplefrommanufacturing,andeachmustmanageitspeopleinaccordancewiththeiruniqueexpectationsandthefunctions’taskrequirements.Ifsuchdifferencesdidnotexist,neithergroupcouldgetitsjobdoneeffectively.functionalgroupswithinasingleorganizationarenotsubjecttodifferentformsofuncertainty.文中第二句话，于第二句意思相反，所以betweengroupsistheinevitableresultoffunctionalgroupshavingtorespondtotheirownuniqueenvironments.文中倒数第二局，同义。Manufacturingandsalesareunlikelytohavethesamegoalsand中文未提及goalsandexpectations.所以CAN’TSAY(一般UNLIKELY，这种词出现，都是C)—一般如果出了没见过的名词基本上都是Ctherealityoffunctionaldifferencesdoesmeanthatdifferentgroupscannotoperateeffectively.最后一句话，意思相反，FSectionUnlesscompanieshavesomeknowledgeofbuyerbehavior,theywouldbeunawareofandunfamiliarwiththecomplexrangeofbehavioralfactorsthatimeuponpurchasingbehavior.Thetruthisthat,likemuchofhumanbehavior,purchasebehavioriscomplexandmulti-faceted.Eventhesimplestofpurchasingdecisionsisanamalgamofbehavioralsandfactorsofwhicheventhesimplestofpurchasingdecisionsisanamalgamofbehavioralsandfactorsofwhicheventhepurchasermaynotbeaware.However,eventhoughconsumerbehaviorisacomplexsubjectmarketingnnersshouldatleasthavesomeunderstandingit.Marketersarespecificallyinterestedinthebehaviorassociatedwithgroupsorsegmentsofconsumersasitwouldbeimpossibletoservetheexactneedsandwandsofspecificindividualsinamarketandremainprofitable.Thepurchasingbehaviorofconsumersis---主语，宾语很重文中为明确提及unpredictable或是Predictable。所以CAN’Tevenifonecouldpredictthebehaviorofanindividualbuyer,itwouldnotbeprofitableformarketerstotrytodoso.后一句话，意思相同someconsumergroupsexhibitmorecomplexbehaviorthanothersdo.CAN’TSAY文中没有这个比较，有一般都是Cpurchasebehaviorisnotsubjecttothesamewhimsasotheraspectsofhumanbehavior.文中第三行。意思相反。F（一般有notsubjectto,都是SectionWhenanymovesfromasalestoamarketingapproach,itisnotjustacaseofre-titlingthesalesdirectorasmarketingdirectoranddoublingtheadvertisingbudget.Itrequiresacompetereorientationinthinkingandarevolutioninhowaorganizesandpracticesitsbusinessactivities.Whereassellingfocusesontheneedsoftheseller,marketingfocusesontheneedsofthebuyer,whereassellingispreoccupiedwiththeseller’sneedtoconverthisorherproductintocash,marketingispreoccupiedwiththeideaofidentifyingandhencesatisfyingtheneedsofthecustomer.However,subscribingtoaphilosophyofmarketing,eventhoughtanimportantfirststep,isnotthesameasputtingthatphilosophyintopractice.advertisingbudgetsarenormallydoubledwhena movesovertoamarketingapproach.这道题很tricky题并没有说是什么moveovertoamarketingnormallydoubledSAY22Theboundariesofacorporateentitycanonlybeassessedinthecontextofwiderenvironmenttrends.Ｆ意思相反，并不是only，而且缺少了thatinfluencethebusiness（但Ｃ，23.Acorporatemissionstatementenablestopmanagementtodefinethefuturedirectionofabusiness.Ｔ文中第一句。同24Marketingnningdoesnotoftentakeaccountofthecorporatemissionstatement.Ｔ原文倒数第Thisstageisoftenoverlookedinnning”,意思相同。换成主动叙述SectionThecorporatemissionstatementneedsdetailedconsiderationbytopmanagementtoestablishthebusinesstheisreallyinandtorelatethisconsiderationtofuturebusinessintentions.Itisageneralstatementthatprovidesanintegratingfunctionforthebusiness,fromwhichaclearsenseofbusinessdefinitionanddirectioncanbeachieved,byformulatingaclearbusinessstatement,boundariesforthecorporateentitycanbeconceivedinthecontextofwiderenvironmentaltrendsthatinfluencethebusiness.Thisstageisoftenoverlookedinmarketingnning,andyetwithoutitthemarketingnwilllackasenseofcontributiontothedevelopmentofthetotal25.differentfunctionswithinabusinessarelikelytointerpretthemissionstatementindifferentways.ＣＡＮ＇ｔＳＡＹ。未提（ａｒｅｌｉｋｅｌｙｔｏ通常是SectionTheadoptionandapplicationofperformancemanagementmethodsrequiresmanydifferentchangesinbehaviorandattitudesupanddowntheorganization.Thesemethodsarenotmerelytechniques;theyarewaysoflifeandaphilosophyofmanagement.Thustheintroductionofperformancemanagementsystemsmustcomeaspartofanorganization’scommitmenttochangeitsculture.Onlytopmanagementcommitmenttoanewwayofmanaging,oftentriggeredbyacrisis,cansupportsuchamassiveundertaking.29.thesupportoftopmanagersisessentialinchangingororganisationalculture.Ｔ最后一句，意思相usingperformancemanagementsystemsorthefirsttimerequiresminimaladaptationsonthepartoftheorganizationconcerned.ＣＡＮ＇ｔＳＡＹ未提及。theadoptionofperformancemanagementmethodsofitselfwillcreatechangesinbehaviorandattitudes.Ｆ文中倒数第二局，一个是ｒｅｑｕｉｒｅ，一个是ＣＡＮ＇ｔＳＡＹ未提ＣＡＮ＇ｔＳＡＹ．未提Ｔ文中倒数第三句F文中倒数第二句中可得出sufficientallowance,可以preventbad而不是prudenceFmust倒数第二句中说道如果没有的可以根据partnershipACT.Fpositive不对，文中最后一句说了，是unfortunaF中是assume,但问题中是inpracticesSectionFFFnecessaryontheotherhand,第二种方verbal36weatherforecast:weatherforecastsometimeshasabetterhistoryrecordthaneconomists.Theymakeagreatcontributiontotherevenue.Forexample,arecentweatherforecastsaidtherewouldbeastorminaresortresultingthousandsdollarsbooksdecreasethatdaywhileactuallytheresortenjoyedssunnyday.Weatherforecastwouldbringmarketingmixaltiontovarioussupermarketorretailshopswhentheyreviewtheforecast.economistsforecastsarepronetosomebiggesttravelersorpeoplehavingholidayspaylittleattentiontotheitwouldbeverybeneficialforsupermarketsandretailerstobeinformedoftheweatherforecast.finalsalaryandcommissiondistribution:finalsalaryexistsbeforeworldwartwo,finalsalarysystemrequiresmorepensionfundsthatthehastopayforemployees,anddistributionsalaryreducescost.Companiesadoptdistribu