四大筆試題目-acca考友論壇kpmg題verbal

1、Verbal 4*9=36, 20min, 30s/題weather forecastWeather forecast sometimes has a better history record than economists. They make a great contribution to the revenue. For example, a recent weather forecast said there would be a storm in a resort resulting thousand dollars books decrease that day while ac

2、tually the resort enjoyed a sunny day. Weather forecast would bring marketing mix alteration to various super market or retail shops when they review the forecastEconomists forecasts are prone to some biggest errors. CTravellers or people having holidays pay little attention to the weather. CIt woul

3、d be very beneficial for super markets and retailers to be informed of the weather forecast. Tfinal salary and commission distributionFinal Salary Scheme: -They provide benefits according to a fixed formula. The benefits are based on salary on the date of retirement (Guarantee payment of a fraction

4、of the final salary)-Employer assumed all risk -Both the employer and the employee will make contributions into this type of pension scheme -Benefits not depend on investment returns or annuity rate Final salary exists before world war two, final salary system requires more pension funds that the co

5、mpany has to pay for employees, and distribution salary reduces cost. Companies adopt distribution salary have fewer employees register *scheme. The popularization of distribution salary drives its uptake. FThere are fewer companies that use final salary system. CCompany wants more to use the distri

6、bution salary than final salary. TDistribution salary reduces cost and * Tasset liquidity and market liquidity Asset liquidity is influenced by the mobility of market. Stock market exchanges liquidable finacial instruments such as bonds and shares. Some assets are not liquidable due to market is sai

7、d to be illiquid. Asset liquidity is influenced by the market mobility. TSome assets are not liquidable on the market because they are unsellable. CBonds and stocks are illiquid on the market. FEntrepreneurs Benefit and interest motivate ordinary people to fight to be big potatoes. Those who want to

8、 be entrepreneurs often have some characters of risk taking and love ventures. Government encourages venture capitals and people to start their business. Recent years venture capital has decreased but the information age provides still many opportunities for them.Entrepreneurs are often risk taking.

9、 TDecrease in venture capital is problematic for entrepreneurs. CGovernment dislikes entrepreneurs * Ccompany culture and the fitness of individual value To evaluate the fitness of something to individuality is of significant sense, especially vital for a jobseeker. 接下來(lái)講了一些怎么得到有關(guān)公司的文化和信息的途徑，open sta

10、tement of office plan is beneficial for you to get to know about as company, for employees, it helps understand and enhance their knowledge of cooperate culture. Digging into the background and *also help to compare company culture to your own value. jobseekers only work for the companies whose cult

11、ure matches his own value. Copen office plan can help you evaluate the fitness of the job to your value. Tinnovation大概講innovation很重要，一些部門做決定都會(huì)詢問(wèn)創(chuàng)新部的意見(jiàn)之類的，還提到政府，記不清了。一個(gè)說(shuō)政府不重視創(chuàng)新部門，一個(gè)說(shuō)公司把什么放在第一位，創(chuàng)新第二位公司的系統(tǒng)第一篇說(shuō)某種新的系統(tǒng)很flexible比起過(guò)去mass productive的系統(tǒng)更能適應(yīng)changes然后問(wèn)題就有這關(guān)于這兩個(gè)系統(tǒng)的，應(yīng)該是一對(duì)一錯(cuò)；第二篇講某個(gè)系統(tǒng)的application可以

12、提升員工的productivity，但是這種系統(tǒng)經(jīng)常失敗，因?yàn)橹鞴苋藛T不夠重視，沒(méi)有投入足夠的資金；完全競(jìng)爭(zhēng)市場(chǎng) -There are many firms competing in the market. A single firm cannot influence the total market output and/or price. -There are few if any perfectly competitive markets (if no clear statement in the article, cannot say whether competitive marke

13、t really exits) -Individual buyers/sellers unable to influence the pricethere are large number of buyers and sellers Imperfect competition: -Oligopoly: a few firms share a large proportion of the industry -Monopoly: Single seller of product with no close substitutes.have bigger power High barriers t

14、o entry講完全競(jìng)爭(zhēng)市場(chǎng)就是有很多顧客啦、有很多商家啦，商家的power很小，又講非完全競(jìng)爭(zhēng)市場(chǎng)，舉了一個(gè)例子是monopoly的，這種情況下商家的power就大一些啦完全競(jìng)爭(zhēng)市場(chǎng)里lack of顧客 F商家在monopoly的時(shí)候power比完全競(jìng)爭(zhēng)的時(shí)候大T老式商業(yè)和網(wǎng)絡(luò)商業(yè)的區(qū)別說(shuō)雖然網(wǎng)絡(luò)商業(yè)現(xiàn)在興起了，但是老式商業(yè)還是在大部分地方都有體現(xiàn)比如A、B、C三個(gè)產(chǎn)業(yè)然后年輕人在進(jìn)行網(wǎng)絡(luò)商業(yè)時(shí)，做B2B會(huì)有很大困難，最后說(shuō)雖然老式商業(yè)比網(wǎng)絡(luò)商業(yè)范圍大，但是網(wǎng)絡(luò)商業(yè)還是很有前途的；問(wèn)老式商業(yè)在所有地方都有體現(xiàn)，應(yīng)該是偷換概念了，把most變成了all F年輕人做網(wǎng)絡(luò)商業(yè)的話應(yīng)該避免B2B這種

15、形式C老商業(yè)模式是很容易進(jìn)入的（不是，有很高的Barrier to Entry） FalseManagers routinely use structural changes to deal with problems of perceived organisational ineffectiveness. Unfortunately, assumptions about how alternative structures shape behaviour are not always clear to them nor are they always correct. There is a

16、tendency to cling to known and tried structural solutions even when considerable evidence exists that they have many dysfunctional effects that outweigh their benefits. There is additionally the tendency of adopting new structural solutions because everyone else is doing so. When this is done it is without fully understanding the conditions under which these solutions are appropriate and the proper implementation steps needed for success1 Not understanding how alternative structures shape behaviour does not prevent managers from proposing such stru