KPMG(毕马威)笔试经典24题,36题详解(最终版本)

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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。

KPMG（毕马威）笔试经典24题,36题详解（最终版本）

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(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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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。

经典总结毕马威笔试题 24题选择

Ex1. Between which two months was there the greatest change in the number of Internet trades made?A) September and OctoberB）October and NovemberC) November and DecemberD) December and JanuaryE）January and FebruaryEx2. In September，approximately what proportion of the total number of tr ades was made up of Internet trades？A）25％B) 31% C) 34％D）37% E）43％1. By how much have the actual service and running costs for Photocopier P HTCPR06 exceeded those for Photocopier PHTCPR05 so far this year？A）$847 B）＄876 C）$898 D）＄913 E) ＄9252. On which photocopier is there the least amount of budget left to spend this year?A）Photocopier B) Photocopier B C) Photocopier D) Photocopier E）Photocopier3. By what proportion should the service and running costs for Photocopier PHTCPR05 be increased next year if the actual spend recorded between January and June is a true reflection of service and running costs？A) 38。

毕马威史上最全笔经汇总版

毕马威史上最全笔经汇总版！（网罗各高校牛人体验，笔试者必看！）18号武汉笔经by caoweijia2008中文数字+英文逻辑。

我感觉大家不一定要一味追求速度，毕竟正确率是很重要的。

我数学做了2/3，还有两道空着了，我并没有任何的不安，我感觉前面我做的差不多多能做对吧，毕竟难度不是很大。

逻辑题全做完了，后三篇不是看得很细，基本上属于边看边猜型的，碰到了2道经典36题，对了，数学碰到了汇率，虽然不是经典24题中的那题，但是用到了一些原理，希望后面考的同学好好做下经典题，祝大家考试顺利，希望我能进面试哦！稳扎稳打，步步为营！呵呵KPMG 10月14日笔经by liu861201今天刚刚笔试好，上来和大家分享下。

Numerical时间很紧，图卡很烦。

没有exchange rate的题目，有可能太难今年不考。

出现了经典24题后三张图的题型。

Verbal 有36题的原题，分别是Section A B E 还有补充部分的F,所以大家可以好好看看，至少理解深刻，考场上不用读题，节省时间个人建议靠前把24题认认真真做一边，所有题目的思路必须理清初，要做到在考场上马上反映出思路的状态，不用想直接做，把事件留给没见过的题目。

希望大家都可以过。

我上传了24和36题，大家就不用到处乱找了。

有了面试和其他笔试经历我会继续和大家分享。

2008年10月18日南京笔经by yang_618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。

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。

【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！。

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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%)=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。

注意remainder说明是算差的
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）
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
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 o f 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＇ＴＳＡＹ
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Ｆ23. 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ｕｎｆｏｒｔｕｎａｔｅｌｙＦ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。