K MG毕马威笔试经典题题含详解

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KPMG笔试题(中文解释版+2篇全真verbal)47.doc

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。

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 均篌亍emergence 出现radium £雷undetermination 决£、、果断其中8篇阅读的大致内容叙述如下，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安全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。

一个有义务购买防火以及其他安全设备，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均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。

虽然没有调查表明糖与冠心病有必然联系，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行裂变，而不可以知道具体会在何时裂变。

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组织结构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发展，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行专门管理。

问：企业经理必须话更多的时间在关系上。

6纸的原料随着18世纪教育的推广与普及，人们对纸的需求越来越大。

毕马威(KPMG) SJT测试题(内含全部笔试题库下载链接)

KPMG SJT(Situation Judgement Test)测试题3
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大学生毕业面试kpmg笔试题(附有答案)

B A4 paper
C 卫生间里的洗手液（经常没有）
D Divider
E 雀巢矿泉水
F Boxfile
6 ACDE
Chosen B or F, whether you are grown up from A1 in KPMG, you should be demoted as A1.
B Today is my last day in ……
C I will come back soonD 世道不好我还….呢！！！
E Tomorrow will be a new beginning of my life ……
F 其实不想走……
11 B Easy points to gain here!
A 努力工作
B 努力பைடு நூலகம்作不报OT
C 巨努力的工作坚决不报OT
D 放飞机报OTE 和senoir搞好关系
19 DE Chose A, B or C, you are a so kind person that you are not suitable for audit profession.
4 典型大项目（mega-job）包括
A CCB
B PICC
C CIB
D Siemens
E SinopecF An Gang
4 AE
Chosen B, are you the spy from E&Y?Chosen C,D,F, do you know the meaning of mega-job?
22 哪些是KPMG staff出大项目必须带的东西
A 旅游鞋
B 兴奋剂 / 安眠药

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。

毕马威笔试题目全集

2007 KPMG实习生笔试数字题&笔试题图表1：ABCDE五个店铺的日销售额图标横轴分别是5个店铺；纵轴是男性，女性消费者的数量，另有每个店铺男性和女性的平均消费金额（单位澳元）题目是：E店铺的销售金额比目标金额少20％，问你E店铺一天的目标金额是多少；如果C店铺的男女比例跟E一样而总数保持不变，那它的销售额变化多少；哪两家店铺男性的消费额较高；图表2：机票价格目标销售额，4个星期为一周期图表横向是去三个目的地（暂定为ABC吧，具体地方英文名不记得了）的机票单价、4星期的目标销售额、第一星期的收入、第二星期的收入；纵向是三个目的地题目是：如果4周目标销售额增长5％的话，那么还需要完成多少销售额；如果去C地单价提高为55$（原价是50$）,那么如果完成销售额可以少卖多少张机票；如果一个公车16座的，票已经卖完，那么要完成去A地的销售任务，需要派多少辆公车；图表3：计算投票人数图表横向是90，91，92，94，96，98，06等；纵向是可投票人数、实际投票人数、邮寄投票比例（单位百万）题目是：如果2006年到2014年的可投票人数和实际投票人数增长幅度等同于98年到06年，问你2014年没投票的人数；94年如果邮寄投票比例是*%，问你亲自到现场投票人数将是多少；某年实际投票人数与没投票人数的差额；某年邮寄投票比例变化为*%，问你，亲自现场投票变化多少人；图表4：关于计算工人工资和咨询电话量，4周为1个周期图表横向是ABCDE5个公司；纵向是每个公司员工数量；另还有每个员工每个小时可接销售电话量为9个，每周正常工作时间35小时，工人的基本工资是每小时5元，加班工资是没小时8元题目是：如果E公司每周工作时间由35小时改为32小时，为了保证工作量，需增加多少员工；D公司员工在一个周期内每人每周加班3小时，问总共需要付多少工资；哪两家公司接的电话量最大；图表5：关于各国货币两年的汇率，以1英镑为基础图表横向是05年和06年两年的汇率；纵向是8个国家（大概是8个）题目是：如果第一年买进8000泰铢，第二年先换100欧，剩下的钱还可以换多少英镑；如果第一年买进100美元，第二年可以换多少日元；哪两个国家两年的汇率变动较小；图表6：关于采矿数量和某种稀有金属的销售图表横向是采矿的数量（单位是千吨），矿产中X的含量（单位是克/吨，具体什么稀有金属不记得了），这种金属的单价（第尔纳元/克，不知道是什么国家的货币）；纵向是不同年份题目是：如果－－年要达到销售额多少，需采多少的矿产；哪两年采矿的财务回报最高；阅读第一篇讲到business statement第二篇关于corporation culture第三篇是business structure第四篇是comsumer behavior其余的忘了,但都与经济有关,阅读我只做了6篇,图表有两张没做,血的教训啊.做题不能太纠结,无论是阅读还是数字题,必须快刀斩乱麻,我就是太容易停留在一道题上了! 数字题第一小题算了n遍也算不出正确结果,明明是超easy的题目:"E店铺的销售金额比目标金额少20％，问你E店铺一天的目标金额是多少；"不知大家算得怎么样,我甚至怀疑题目出错了!先是25分钟的阅读，12篇小短文回答48个问题。

KPMG笔试题

K P M G笔试题(总19页)--本页仅作为文档封面，使用时请直接删除即可----内页可以根据需求调整合适字体及大小--TESTWhat percentage of women leaving university went into finance and administration?10%11%14%20%21%How many thousand tonnes of liquids were lifted in 1989?None of theseHow much more per pupil do London authorities spend on staff in secondary schools than in primary schools?£209£219£232£291£314Which one area of employment is least popular among female university leavers?Cannot sayComputingLibrary WorkMarketingResearchHow much more coal was lifted in 1992 than in 1987?thousand tonnesthousand tonnesthousand tonnesthousand tonnesthousand tonnesHow much more than "other" authorities do London authorities spend per secondary pupil on premises?£39£47£184£137£291Which was the most popular area of work chosen by women leaving university?AdministrationFinanceHealthSalesTeachingHow many thousand tonnes of merchandise and liquids were lifted in 1991?What is the total cost to London authorities per secondary school pupil?£688£948£985£1,357£1,427Into which two areas of employment did a combined 19% of female university leavers go?Admin & ComputingHealth & ResearchMarketing & AdminTeaching & ComputingTeaching & LibraryIn which year was most merchandise carried?19881989199019911992On what do "other" authorities spend % of their total outlay per primary school pupil?Books & EquipmentPremisesStaffOtherCannot sayHow many women went into teaching when they left university?140650870910None of theseIn 1988 how much more merchandise than liquids was lifted?thousand tonnesthousand tonnesthousand tonnesthousand tonnesthousand tonnesWhat is the total expenditure for a primary school in London with 320 pupils?£300,360£303,360£330,306£330,360£360,303How many more women went into computing than into research?135195325None of theseHow much more liquid was carried in 1989 than in 1992?thousand tonnesthousand tonnesthousand tonnesthousand tonnesthousand tonnesWhat is the difference in total cost to London authorities between one secondary pupil and one primary pupil?£260£314£409£948None of theseHow many women went into computing and administration?940104011001140None of theseIn which year was an equal tonnage of merchandise and coal carried?1987198819901992Approximately what proportion of the total amount spent per primary pupil by "other" authorities is on books and equipment?1%3%10%12%17%24% of female university leavers go intoFinance, Research & AdminFinance, Teaching & ResearchHealth, Computing & ResearchMarketing, Finance & ComputingTeaching, Research & Admin----------------------------------------------------------------------------------------------------------------------The course lasted twelve weeks.FalseCannot SayA lesson time of two hours was considered to be the best length.TrueFalseCannot SayA target of ninety hours was set for the course.TrueFalseCannot SayThese courses are beneficial to the entire population.TrueFalseCannot SayThis memo should be distributed to all staff.FalseCannot SayStatistics show that, on average, a secretary spends a third of working time filing.TrueFalseCannot SayMs Espey should be contacted with further enquiries.TrueFalseCannot SayAll firms should employ a full time filing clerk.TrueFalseCannot SayAccording to the survey, executives in the north make around thirty-nine business calls a day.FalseCannot SayThe telephone will always be the executive's most used tool.TrueFalseCannot SayOver half of the executives in the survey said that they waste a lot of time on the telephone.TrueFalseCannot SayTelephones are often misused.TrueFalseCannot SayVisitors sometimes get out of their car to look more closely at the animals.FalseCannot SayAccidents have occurred when visitors wind down their windows to take photographs.TrueFalseCannot Say"Danger" signs are placed every fifty yards around the park.TrueFalseCannot SayThe general public should be banned from safari parks.TrueFalseCannot SayIn the past, complaints about tobacco smoke pollution would have been treated seriously.FalseCannot Say"Secondary inhalation" is breathing in another's smoke.TrueFalseCannot SayMedical journals have proposed that smoking should be banned from offices.TrueFalseCannot SaySmokers have an increased risk of heart disease.TrueFalseCannot SayWise parents should praise their child's drawings.FalseCannot SayTeachers and parents should avoid talking to each other.TrueFalseCannot SayAll children watch television.TrueFalseCannot SayAll children should go to play school.TrueFalseCannot SaySixty per cent of Britain's married women have their own careers.TrueCannot SayTelevision writers never refer to wives as "her indoors".TrueFalseCannot SayWomen hold all the top posts in the television industry.TrueFalseCannot SayThe National Statistics show that most couples have children.TrueFalseCannot SayTEST21. The main difference between nuclear and fossil-fuelled power stations is an economic one.TRUEUNTRUECANNOT SAY2. The pric e of coal is not relevant to discussions about the relative efficiency of nuclear reactors. TRUEUNTRUECANNOT SAY3. If nuclear reactors were cheaper to build and deco mmission than fossil-fuelled power stations, they would definitely have the economic advantage.TRUEUN TRUECANNOT SAYstimuli usually win in the competition for our attention.TRUEUNTRUECANNOT SAY5. The capacity of the human brain is sufficient to interpret nearly all thestimuli the senses can register under optimum conditions.TRUEUNTRUECANNOT SAY6. Eyes are able to cope with a greater input of information than ears.TRUEUNTRUECANNOT SAY1. It is possible that permanent staff who are on holiday can have their work carried out by students.TRUEUNTRUECANNOT SAY2. Students in summer employment are given the same paid holiday benefit as permanent staff.TRUEUNTRUECANNOT SAY3. Students are subject to the organisation's standard disciplinary and grievance procedures.TRUEUNTRUECANNOT SAY4. Some companies have more work to do in summer when students are available for vacation work.TRUEUNTRUECANNOT SAY5. "No smoking" policies have mainly been introduced in response to customer demand.TRUEUNTRUECANNOT SAY6. All banks and building societies now have a "no smoking" policy.TRUEUNTRUECANNOT SAY7. There is no conflict of interest between a "no smoking" policy and personal freedom of choice for all.TRUEUNTRUECANNOT SAY8. A no-smoking policy is in line with most customers' expectations in banks and building societies.TRUEUNTRUECANNOT SAY1. Which country had the highest number of people aged 60 or over at the start of 1985?A. UKB. FranceC. ItalyD.E. Spain2. What percentage of the total 15mm button production was classed as sub-st andard in September?AA % BB 13% CC 15% DD % EE 20% AB % AC 25%AD % AE 28% BC %3. How many live births occurred in 1985 in Spain and Italy together (to thenearest 1000)A. 104,000B. 840,000C. 1,044,000D. 8,400,000E. 10,440,0004. What was the net effect on the UK population of the live birth and deathrates in 1985?of 66,700 of 752,780of 84,900 Sayof 85,2705. By how much did the total sales value of November‘s button production vary from October‘s?change6. What was the loss in potential sales revenue attributable to the production of sub-standard (as opposed to standard) buttons over the 6 month period?Which newspaper was read by a higher percentage of females than males in 1990 Tribune B. The Herald C. Daily News D. Daily Echo E. The Daily Chronicle 2. What was the combined readership of the Daily Chronicle, Echo and Tribune in 1981A.3. Which newspaper showed the largest change in female readership between 1981 and 1990Echo Tribune Herald Daily Chroniclesay4. In 1989, how much more than Italy di Germany spend on computer importsmillion million million million million5. If the amount spent on computer imports into the . in 1991 was 20% lower than in 1990, what was spent in 19916. Which countries experienced a drop in the value of computers imported from one year to the next& Italy & Holland & Italy & Holland & .CBA CBC ABCA CBBA D/AB/C BEC DCE BBA。

【笔试题目】KPMG笔试题

【关键字】笔试题目KPMG笔试题“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 over the relative efficiency of the twosystems revolve not just around prices of coal and uranium today and tomorrow, but also around the way in which future income should be compared with current income.” 1. the main difference between nuclear and fossil-fuelled power stations is an economic one. true untrue cannot say 2. the priceof coal is not relevant to discussions about the relative efficiency ofnuclear reactors. true untrue cannot say 3. if nuclear reactors were cheaper to build and decommission than fossil-fuelled power stations,they would definitely have the economic advantage. true untrue cannot say “at any given moment we are being bombarded by physical and psychological stimuli competing for our attention. although our eyes are capable of handling more than 5 million bits of data per second, our brain are capable of interpreting only about 500 bits per second. with similardisparities between each of the other senses and the brain, it is easy to see that we must select the visual, auditory, or tactile stimuli that we wishto compute at any specific time.” 4. physical stimuli usually win in the competition for our attention. true untrue cannot say 5. the capacity of the human brain is sufficient to interpret nearly all the stimuli the senses can register under optimum conditions. true untrue cannot say 6. eyes are able to cope with a greater input of information thanears. true untrue cannot say verbal answer： （1）c cannotsay （2）b untrue （3）a true （4）c cannot say （5）b untrue （6）c cannot say part ii numercal test 1.which country had the highest number of people aged 60 or over at the start of 1985? a. uk b.france c. italy d. w.germany e. spain 2.what percentage of thetotal 15mm button production was classed as sub-standard in september? aa 10.5% bb 13% cc 15% dd 17.5% ee 20% ab 23.5% ac 25% ad 27.5% ae 28% bc30.5% 3. how many live births occurred in 1985 in spain and italy together (to the nearest 1000)? a. 104 000 b. 840 000 c. 1 044 000 d. 8 400 000 e. 10 440 000 4. what was the net effect on the uk population of the live birthand death rates in 1985? a. decrease of 66 700 b. increase of 752 780 c. increase of 84 900 d. cannot say e. increase of 85270 5. by how much did the total sales value of november‘s buttonproduction vary from october‘s? a. 8.50 (decrease) b. 42.50 (decrease) c. 85.00 (increase) d. 27.50 (decrease) e. no change 6. what was the loss in potential sales revenue attributable to the production of sub-standard (as opposed to standard) buttons over the 6 month period? a. 13.75 b. 27.50 c. 137.50 d. 280.00 e. 275.00文档从互联网中收集，已重新整理排版，word版本支持修改！。

毕马威2021年校园招聘真题及解析.docx

毕马威2021年校园招聘真题及解析第1题：一袭深蓝色棉布长袍，翻岀雪白的袖口，一头银发，一根根向后梳得一统不苟。

右手的拐杖，只有在上下讲台时才拄一下地，平地走路就提在手中，。

填入画横线部分最恰当的一项是O OA.蹑手蹑脚B.步履轻盈C.健步如飞D.寸步难行【解析】正确答案：答案“蹑手蹑脚"形容放轻脚步走的样子，也形容偷偷換換、鬼鬼祟祟的样子；“步履轻盈”形容走路轻快：“健步如飞”指步伐矫健，跑得飞快；“寸步难行”指连一步都难以行进，形容走路困难，也比喻姓境艰难。

选项所给词语含义简单清晰，关键是理解句子。

很显然这句话是在描述一个老人的形象，A项形容的场合不合适, 排除；老人既然拿着拐杖，就不可能“健步如飞”，排除C项；拐杖只在某些场合使用，不诃能是“寸步难行”，D项排除。

故选B“第2题：定义：①自传体传记：是某一个人物自己写的记载自己生活经历的文章。

记载自己前半生或大半生的生活经历的一般称为自传.②采访体传记：这类传记的撰写入，一般与被立传者原来并无交往，或者是与被立传者相隔几代的后人，他们主要靠釆访被立传者的亲友，搜集被立传者的各类资料，然后经过作者取舍、创造，形成传记。

③回忆体传记: 这类传记的作者往往是被立传者的亲属、朋友、同事或部属，他们主要是通过自己的回忆记载被立传者的生平与事迹。

典型例证:(1)末代皇帝爱新觉罗•溥仪：《我的前半生》 (2)法国大作家罗曼•罗兰：《贝多芬传》(3)玄奘的弟子慧立、彦琮：《大慈恩寺三藏法师传》上述典型例证与定义存在对应关系的数目有()0A.。

个B.1个C.2个＞考试大〉在线考试中心＞＞D.3个【解析】正确答案：答案D。

: (1)属丁-自传体传记；(2)属丁-釆访体传记:(3)属丁回忆体传记。

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KPMG经典24题
The Classical 24 Numerical Reas
Answers:
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）
Answers:
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
Answers:
9. E
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%
Answers:
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
Answers:
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。

注意remainder说明是算差的
18. F
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）
这道题原始的解法应该是：（1/61.8-1/65.4）/1/65.4
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）??????????????????????????????????????/那应该是THB
"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
Answers:
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)—一般如果出了没见过的名词基本上都是C
最后一句话，意思相反，F
17.The purchasing behavior of consumers is unpredictable.---主语，宾语很重要
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。