KPMG经典24题Numerical和36题Verbal
KPMG笔试题(中文解释版+2篇全真verbal)
KPMG笔试题(中文解释版＋2篇全真verbal)KPMG笔试题(中文解释版＋2篇全真verbal)1.阅读阅读共12篇英文短文，32题选择〔true, false, not given〕，18分钟，KPMG笔试题(中文解释版＋2篇全真verbal)。
其中前8篇每篇三题，后4篇每篇2题。
先讲一下其中的疑难词汇congruent全等的 coronal heart disease冠心病unequivocal清楚的，明白的 fructose果糖equilibrium平衡 emergence出现 radium镭undetermination决心、果断其中8篇阅读的大致内容表达如下，不过原文是英文的哦：1、关于工作环境能否为员工提供好的平安用品以及工作环境对人们是否认为它是一个好雇主是很有影响的。
一个有义务购置防火以及其他平安设备，培训员工正确地使用机器，设备等。
2、关于人口与环境人口与环境的平衡并不代表人口是不变的。
疾病与环境，特别是物理环境，的变化都会改变人口的数量。
人口随极地冰盖的变化而变化。
问题：1〕人口随极地冰盖的增加而减少。
2〕物理环境的变化是人口变化的unequivocal的因素。
3、糖和饮食人们的食物中白糖占的比例越来越小，但是食物中的糖份摄入量却越来越多。
根据统计，食品标签上得糖(包括果糖，乳糖，葡萄糖〕的数量在不断增加。
虽然没有调查说明糖与冠心病有必然联络，糖本身也不直接导致肥胖。
问题：糖导致肥胖4原子原子裂解〔disintegrate〕速率是确定的，以镭原子为例，我们只知道镭原子是以确定的速率进展裂变，而不可以知道详细会在何时裂变。
问题：原子分裂的速率与我们观察原子的时间无关。
这题我确定应该是true 组织构造传统的工厂由经理一人解决几乎所有的事情，但是随着企业的不断开展，在公共关系，经营等三方面的事情不断增加，traditional manager 就管不过来了，需要建立一个团队来进展专门管理，资料共享平台《KPMG笔试题(中文解释版＋2篇全真verbal)》(s://..)。
往届KPMG笔经_20141009220056
往届KPMG笔经时间：2012-11-27笔试类型：第一部分20分钟36道verbal，第二部分24分钟24道numerical笔试题目(numerical)：1 . 四种海产品（鱿鱼、蛤蜊、鲜虾、螃蟹）1-4月的出售情况对比，柱状图，重点在于每种海产品每年的销售量和单价都不一样，要迅速计算每种海产品的总价；2 . 买石油问题，列表，石油价格以英镑为基准，列出了每月美元对泰铢的汇率，重点在于汇率计算；3 . 列车晚点问题，列表，列出了几年来列车公司准点列车班次的目标与达成情况，并详细列有晚点一小时内以及晚点两小时以上的具体次数，重点在于百分比计算，不要混淆两组晚点的数据；4 . 美国农场问题，列表，列出了几年来东、西部农场数量变化，较常规，没有什么值得特别注意的；5 . 上网问题，柱状图，六个国家宽带上网情况，用户数及上网月费都不一样，重点在于迅速计算出每个国家宽带费的总收入；6 . 各国GDP问题，列表，左表为各国三大产业占其GDP总量的百分比，右表为各国GDP 从2008年到2010年的变化百分比（有的上涨有的下跌），楼主认为是本套中最简单的题。
Numerical题的基本套路是：1 . A比B多（高）出百分之多少？2 . A占B百分之多少？3 . 今年比去年多（高）出百分之多少？4 . 今年占去年百分之多少？以海产品题为例：问四月鲜虾销售总收入比螃蟹多多少？又问四月鲜虾销售总收入比一月鲜虾销售总收入高出多少个百分点？绕晕广大考生的套路是：1、给出A与B的数据，问C占A或B的多少，此时C=A-B；2、给出A与B的数据，问A或B占C的多少，此时C=A+B；以列车题为例：问08年列车晚点率为多少，题干只给出了目标准点和实际准点车次，晚点车次需推算。
又问晚点两小时以内车次占晚点车次的百分比是多少，题干只给出了晚点一小时以内和晚点两小时以上的车次数据，先算出晚点车次总数，再减去晚点两小时以上的车次总数，再计算百分比。
numerical test和verbal test题型介绍、解题技巧与相关练习网站(最新整理版)
numerical test和verbal test题型介绍、解题技巧与相关练习网站（最新整理版）现在越来越多的外资企业（包括若干投行、商业银行、industry的MT program等）已经把笔试（online test或者现场笔试）纳入应聘程序，其中很多公司的test用题源于一家名为SHL的机构。
感觉总体来说投行online test难度相对较高，其他稍低。
SHL类型test的一般分两部分，numerical test和verbal test。
一、题型介绍1.numerical testnumericaltest就是给出一张图或表，然后让你根据题干，提取有用的信息进行简单或复杂的计算，主要目的是考察你的基本运算，经济学常识和sense，以及迅速从纷繁复杂的大量信息里提取有价值信息的能力。
online test的nu mericaltest大概25道题左右，25分钟，现场笔试平均每题时间类似，如果要全做完的话，最好能保证一分钟一题的速度。
答案选项有的时候会有个none of these的选项，就是说不是上面的其他选项给出的答案。
做过numeric al test的同学可能都有过这样的经历：算出答案后，找来找去没有对应的选项，然后怀疑自己是不是算错了，其实很可能就是因为以上选项都是错的，所以应该选择none of these。
为了避免确实是自己算错的情况，你可以比较一下你的答案和其他选项的答案，如果相差太离谱，那有可能真的是你算错了。
另外，作numerical test往往涉及到一些运算，因此有必要配备计算器、笔和草稿纸（现场笔试除计算器一般都会发）。
计算器只要有基本的运算功能即可。
值得一提的是，题目里面用到的经济学知识大多是commonsense，即使偶然有复杂点的变量关系，一般也会给出公式。
草稿纸有什么用呢？大多数题目不是靠心算或者一步就能得出结果的，所以可以把自己的运算式写出来，便于验算，也不容易粗心犯错。
毕马威笔试经验
毕马威笔试经验毕马威笔试经验毕马威(KPMG/台湾又名安侯建业)是一家网络遍布全球的专业服务机构，专门提供审计、税务和咨询等服务，总部位于荷兰阿姆斯特丹。
本文将为你提供毕马威笔试经验，欢迎阅读参考。
篇一：南京：今天上午9点--kpmg 做verbal题时，时间没把握好，以至于后面剩下两三个短文都没时间看，于是乱选，并且还没把机读卡圆圈涂满，草草涂的，也不知道机器读的出来不 numerical还好，但有几道题算出来没答案，我还“不抛弃不放弃”的把那几个题算了四五遍，最后还是没算出答案，结果乱选。
总结：一定事先得练习啊，像我这种不怎么练习就去冲锋陷阵的人，不知道到底能不能冲进对方的阵营啊!没什么重要的笔经可以贡献给后人，抱歉，因为我自己也记不得verbal的文章内容了…… 就几句话说说： 1.verbal是英文，numerical是中文2.时间很紧，速度一定要快! 3.我没做到笔经上的原题，不知道是不是我没认真做笔经，大家有空的话，多看看笔经和多练练手吧!还是有很大必要的! anyway，已经考完了，不再纠缠，成败听天命了!马上要去笔摩根的IT了，不懂技术，准备裸奔。
但不管如何，祝我好运!篇二：18号下午12点，我提前来到南京审计学院准备13点的KPMG笔试。
由于来的早点，想找个地方坐下来歇会。
在考场旁边有一个长廊，坐满了和我一样来考试的人。
每个人都拿着和我一样的传说中的“经典24题”，利用最后的时间突击一下。
是啊，KPMG是多少人向往的，可是今天来参加考试的人最少有3000人，大部分的人和我一样会成为“炮灰”。
少扯淡了，直接进入考试。
监考的是一个穿黑衣的看上去很酷的MM(暂称黑衣MM)，宣布了考试应注意的事项：桌面上只准留手表、计算器、铅笔、橡皮、身份证，打印的KPMG通知单也不准留，请大家注意的是记住你的六位ID号码，虽然你不知道，监考的人会告诉你，但是还是记下的好吧，我的那个考场就有几个战友没有记下，黑衣MM发差点发飚;试题是循环利用，所以不准做记号，如果查出作标记，成绩作废，还是我那个考场里，一个MM考数字测试的时候在题上可能划了一下，黑衣MM便叫她擦掉，我亲眼看到黑衣MM在那份试卷上写了些什么。
kpmg verbal
Verbal 4*9=36, 20min, 30s/题∙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 actually 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 would be very beneficial for super markets and retailers to be informed of the weather forecast. T∙final 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 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 rateFinal salary exists before world war two, final salary system requires more pension funds that the company 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 distribution salary than final salary. TDistribution salary reduces cost and *** T∙asset liquidity and market liquidityAsset 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 said 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. F∙EntrepreneursBenefit and interest motivate ordinary people to fight to be big potatoes. Those who want to be entrepreneurs often have some characters of risk taking and love ventures. Government encouragesventure 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. TDecrease in venture capital is problematic for entrepreneurs. CGovernment dislikes entrepreneur’s *** C∙company culture and the fitness of individual valueTo evaluate the fitness of something to individuality is of significant sense, especially vital for a jobseeker. 接下来讲了一些怎么得到有关公司的文化和信息的途径，open statement 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 culture matches his own value. Copen office plan can help you evaluate the fitness of the job to your value. T∙innovation大概讲innovation很重要，一些部门做决定都会询问创新部的意见之类的，还提到政府，记不清了。
SHL测评KPMG-ClassicalVerbalTest（经典36题）
SHL测评SH是全球权威人才测评内容提供商。
现在一些外资企业和大型企业在招聘时已开始使用SHL的测评工具。
SHL题型SHL测评分为两部分：数字能力测试，是与商业活动相关的数学计算。
文字能力测试，就是阅读理解。
题目本身并不难，关键是理解英文题目，以及以0.5-1分钟一题的速度完成测试。
有机考和卷考二种方式。
1、Numerical TestIn this test, you have to use facts and figures presented in statistical tables to answer the questions. In each question, you are given five options from which to choose. One, and only one, of the options is correct in each case.You may use a calculator for the following questions. In addition, you can use rough paper for your working out.2、Verbal TestIn this test, you are given several passages, each of which is followed by several statements. Your task is to evaluate the statements in the light of the information or opinions contained in the passage and to select your answer according to the rules given below.样题KPMG-Classical Numerical Test (经典24题)KPMG-Classical Verbal Test (经典36题)KPMG-Classical Verbal Test (36 Questions) 答案在后Read the passage carefully and then, using only the information given in the passage, for each statement choose whether it is True, False, or Cannot say. The test has 36 questions and you will have 18 minutes to do them.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 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 technica lly and in terms of the behavior of the organization. The personal data stored has to be protected from loss, destruction or damage.Example 1. Any information stored about a named individual currently working for an organization is subject to the Data Protection Act. TrueExample 2. As long as any data about a named individual is managed in a technically adequate way, there are no other restrictions as to how it can be used or handled. FalseExample 3. Damage to data held about named individuals represents the biggest threat to its proper management. Can’t sayExample 4. Data about named individuals who have left a company is not subject to the Act. False Section ACompetitor analysis involves the examination of competitors in order that the planner can develop and sustain superior competitive performance for the organization. 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 comp etitors’ present and likely future objectives and strategies, and their likely reactions to the competitive moves that an organization might make.1. Planners can only sustain superior performance for their organization by doing competitor analysis.2. Effective competitor analysis involves looking into the future.3. It is easier to establish where competition currently stems from, rather than where it might stem from in the future.4. It is not always apparent to organizations who their competitors are.Section BThe model of consumer behavior 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 maximiz e 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.5. Being up to date with product information plays little part in neo-classical demand theory.6. Neo-classical demand theory is only one of a number of models of consumer behavior.7. There are some consumers who are perfectly informed about the price and quality characteristics of products on offer.8. Maximizing the total utility of a product purchase implies consideration of both price and quality characteristicsThe 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.9. New directors tend to be appointed by existing directors rather than by special resolution.10. The Company cannot operate with only one director.11. Individual bankruptcy is governed by the Insolvency Act.12. There is no upper limit to the number of shares any director can hold.Section DIn most organizations, conflict between groups is quite common. Organizations 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 organize for stability and efficiency while sales must organize 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 differenc es did not exist, neither group could get its job done effectively.13. Functional groups within a single organization are not subject to different forms of uncertainty.14. Conflict between groups is the inevitable result of functional groups having to respond to their own unique environments.15. Manufacturing and sales are unlikely to have the same goals and expectations.16. The reality of functional differences does mean that different groups cannot operate effectively.Section EUnless companies have some knowledge of buyer behavior, they would be unaware of and unfamiliar with the complex range of behavioral factors that impinge upon purchasing behavior. The truth is that, like much of human behavior, purchase behavior is complex and multi-faceted. Even the ‘simplest’ of purchasing dec isions is an amalgam of behavioral forces and factors of which even the purchaser may not be aware. However, even though consumer behavior is a complex subject marketing planners should at least have some understanding of it. Marketers are specifically interested in the behavior 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.17. The purchasing behavior of consumers is unpredictable.18. Even if one could predict the behavior of an individual buyer, it would not be profitable for marketers to try to do so.19. Some consumer groups exhibit more complex behavior than others do.20. Purchase behavior is not subject to the same whims as other aspects of human behavior.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 organizes and practices its business activities. Whereas selling focuses on the needs of the seller, marketing focuses on the needs of the buyer. Whereas selling is preoccu pied with the seller’s 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.21. Advertising budgets are normally doubled when a company moves over to a marketing approach.Section GThe 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.22.The boundaries of a corporate entity can only be assessed in the context of wider environment trends.23.A corporate mission statement enables top management to define the future direction of a business.24.Marketing planning does not often take account of the corporate mission statement.25. Different functions within a business are likely to interpret the mission statement in different ways.Section HThe adoption and application of performance management methods requires many different changes in behavior and attitudes up and down the organization. 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 organiz ation’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 support of top managers is essential in changing organizational culture.31. Using performance management systems for the first time requires minimal adaptations on the part of the organization concerned.32. The adoption of performance management methods of itself will create changes in behavior and attitudes.Section IThe ‘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 naturallybe 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 preparing periodic accounts.34. Most new customers are credit-worthy.35. Managers or owners are not often good judges of their customers’ willingness or ability to pay.36. The ‘prudence rule’ prevents bad debt from arising.Section JA 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.37. Some agreement must exist between partners as to the way they manage the partnership.Section EThe 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 organizational entities. Unfortunately the Act does not define what is meant by ‘true and fair’, b ut it is assumed that accounts will be so if an entity has followed the rules laid down in appropriate accounting and financial reporting standards.19. It is a positive feature of the Companies Act, 1985, that it does not define what is meant by ‘true an d fair’.20. In practice, the proper application of accounting and financial reporting standards ensures that accounts meet the criteria of being ‘true and fair’.Section FThe style that individual managers choose to adopt depends in no small part on how they regard their subordinates. At one extreme, some will assume that the average employee has an inherent 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 organizational goals. On the other hand, some will take the view that, according to the conditions, work can be a source of satisfaction or dissatisfaction. Employees are not seen as naturally passive, or resistant to organizational objectives, but have been made so by experience. The most significant reward that can be offered employees is the satisfaction of their need for perso nal21. Using rewards and punishments is a necessary part of organizational life.经典36题答案A：1 C2 T 原文第二句3 C 比较级，原文未提及4 C 未提及B：5 F 与原文意思相反6 C 未提及7 F No Consumer全否定8 T 原文C：9 C 原文未表达比较意思10 T 原文11 C12 CD：13 F 与原文意思相反not14 T15 C16 FE：17 C18 T 原文19 C20 F 相反F：21 C 未提及是哪个的两倍G：22 F 缺少修饰语23 T 第一句24 T 原文25 C 未提及H：29 T31 C未提及32 F 一个是require 一个是create 意思相反I：33 C未提及34 C未提及35 T36 F 相反J: 37 FOther：E: 19 F Positive不对20 F 一个是assume，一个是in practiceF: 21 F18题，根据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.而18题的意思，大概为Marketer即使能预测具体消费者的行为，也不能保持盈利。
KPMG(毕马威)笔试经典24题,36题详解(最终版本)
KPMG经典24题The Classical 24 Numerical Reas"The big economic difference between nuclear and fossil-fuelled powerstations is that nuclear reactors are more expensive to build and decommission, but cheaper to sun. So disputes答案详解1. E(28x200+25x100)/(100%-10%)=90002. C(20x250+16x300) x6%=5883. BRegion E (permanent: temporary)=3:2Region SE Total: 400 Permanent: 150 Temporary: 250(New) Permanent: 400x3/5=240Temporary: 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(40x120x4-1600)/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。
KPMG经典24题Numerical和36题Verbal
KPMG经典24题Numerical和36题VerbalKPMG经典24题The Classical 24 Numerical Reasoning·,"The big economic difference between nuclear and fossil-fuelled power stations is that nuclear reactors are more expensive to build and decommission, but cheaper to sun. So disputes 答案详解1. E(28x200+25x100)/(100%-10%)=90002. C(20x250+16x300) x6%=5883. BRegion E (permanent: temporary)=3:2Region SE Total: 400 Permanent: 150 Temporary: 250(New) Permanent: 400x3/5=240Temporary: 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(40x120x4-1600)/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。
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KPMG经典24题
The Classical 24 Numerical Reasoning
·
,
"The big economic difference between nuclear and fossil-fuelled power stations is that nuclear reactors are more expensive to build and decommission, but cheaper to sun. So disputes
答案详解
1. E
(28x200+25x100)/(100%-10%)=9000
2. C
(20x250+16x300) x6%=588
3. B
Region E (permanent: temporary)=3:2
Region 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=73232
6. A
(40x120x4-1600)/16000=20%
7. A
43200/48-44000/50=20
8. D
80000/50/25=64
9. E
(2.50-2.40)/2.40x2.50+2.50=2.604
(1.10-1.08)/1.08x1.10+1.10=1.120
2.604-1.120=1.48
10. A
1.70-(3.20-1.70)=0.2
11. C
(1.70-0.3)x(1-15%)=1.19
12. E
1.08x(1-20%)/
2.40=36%
13.G
(70-50)x4x40x3=9600
14. B
50x40x4x6+50x4x4x10=56000
15. E
3/2.4x40-40=10
16. C
(40-38)x4x3x(55+40)=2280
17. C
8000/61.8-100/1.62=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. F
1000x1.52/1.62x11.1=10415
19. 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.G
1000000/8/5=25000
23. A
10.5-9.5x（1+10%）=0.05
24. A
目测法，1&2年，价格最低，产量也最低。
KPMG经典36题
`
Others:
答案详解
T
F
C
F
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CAN’T SAY。
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“involves” ,并没有说only involve,所以这题是对的。
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’T SAY。
)
文中根本没有提及。
所以CAN’T SAY.
文中第一句话，第二行里“perfectly informed”和“little part”意思相反。
所以F
文中没有提及。
CAN’ SAY 一般问题中有only,都是错，或是没有提及。
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
文中第三，第四行，意思相同，所以T
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
Ｔ文中第３行，“The minimum number of directors is two,…”
文中倒数第３行。
这句话是说appointed as a director under Insolvency Act,而不是individual bankruptcy.至于individual bankruptcy是不是也under Insolvency Act，文中未提及，所以ＣＡＮ＇ＴＳＡＹ．
文中最后一句话，只涉及到最少，没有说到上限，所以ＣＡＮ’T SAY.
文中第二句话，于第二句意思相反，所以F
文中倒数第二局，同义。
T
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) 最后一句话，意思相反，F
17.The purchasing behavior of consumers is unpredictable.
文中为明确提及unpredictable或是Predictable。
所以CAN’T SAY
Ｔ最后一句话，意思相同。
CAN’T SAY 文中没有这个比较，有比较级一般都是C
文中第三行。
意思相反。
F （一般有not subject to,都是F）
这道题很tricky. 问题并没有说是什么move over to a marketing approach,会normally doubled.所以ＣＡＮ＇Ｔ
ＳＡＹ
22 The boundaries of a corporate entity can only be assessed in the context of wider environment trends.
Ｆ意思相反，并不是ＯＮＬＹ，而且缺少了ｔｈａｔｉｎｆｌｕｅｎｃｅｔｈｅｂｕｓｉｎｅｓｓ（但也有答案是Ｃ），不过我个人倾向于Ｆ
23. A corporate mission statement enables top management to define the future direction of a business.
Ｔ文中第一句。
同义
24 Marketing planning does not often take account of the corporate mission statement.
Ｔ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。
ＣＡＮ＇ｔＳＡＹ。
未提及。
（ａｒｅｌｉｋｅｌｙｔｏ通常是Ｃ）
Ｔ最后一句，意思相同
ＣＡＮ＇ｔＳＡＹ未提及。
Ｆ文中倒数第二局，一个是ｒｅｑｕｉｒｅ，一个是ｃｒｅａｔｅ．
ＣＡＮ＇ｔＳＡＹ未提及
ＣＡＮ＇ｔＳＡＹ．未提及
Ｔ文中倒数第三句。
Ｆ文中倒数第二句中可得出“Ｓｕｆｆｉｃｉｅｎｔａｌｌｏｗａｎｃｅ＂可以ｐｒｅｖｅｎｔｂａｄｄｅｂｔｓ，而不是＂Ｐｒｕｄｅｎｃｅｒｕｌｅ＂
ＦＭｕｓｔ错，文中倒数第二句中说到，如果没有的话，可以依据ＰａｒｔｎｅｒｓｈｉｐＡＣＴOthers:
Ｆｐｏｓｔｉｖｅ不对，文中最后一句说了，是ｕｎｆｏｒｔｕｎａｔｅｌｙ
Ｆ文中是ａｓｓｕｍｅ，但是问题中是ｉｎｐｒａｃｔｉｃｅ
Ｆｎｅｃｅｓｓａｒｙ，太武断性，与文中表达不符。
这只是文中提及的一种方法，下面还有ｏｎｔｈｅｏｔｈｅｒｈａｎｄ，第二种方法。