參考筆試四大kpmg verbal36題

1、ExleIndividuals who are responsible for databasesnow bound by the Data Protection Act (PDA). Thit hold information about people arecovers any information stored on acomputert identifies a living individual. Companies holding such information must,under the Terms of the Act, make suret they take adeq

2、uate care of the data, bothtechnically anderms of the behaviour of theanisation. Theal data storedhas to be protected from loss, destruction or damage.Exle 1. Any information stored about a named individual currently working for ananisation ibject to the Data Protection Act.T同義+集合be bound by = be su

3、bject to; 在職員工小集合Exle 2. As long asany data about a named individual is managed in a technicallyadequate way, there are no other restrictions as to how it can be used or handled.F條件改變both and; no other 雙重條件變單一條件Exle 3. Damage to data held about named individuals represents the biggest threat toits p

4、roper management.C強(qiáng)加比較原文or并列，未表明比較ExAct.le 4. Data about named individuals who have left a company is not subject to theF集合認(rèn)定離職信息小集合，包含于大集合Section ACompetitorysis involves the examination of competitors in ordert the planneranisation. Thiscan develop and sustain superior competitive performance for

5、thesement bes the factt in order to do this one mustestablish from where thehe future. One also has tocompetition currently stems and from where it might stemconsider and appraise competitors present and likely future objectives and strategies,and their likely reactions to the competitive movest ana

6、nisation might make.1.Planners can only sustain superior performance for theiranisation byngcompetitorysis.C未表明2.Effective competitorysis involves lookingo the future.T集合認(rèn)定列舉兩方面，大集合包含小集合3.It is easier to establish where competition currently stems from, rathern where itmight stem fromhe futureC強(qiáng)加比較原

7、文and并列，未表明比較4. It is not always apparent toanisations who their competitors are.C未表明Section BThe mof consumer behaviour on which neo-classical demand theory is based impst consumers are perfectly informed about the price and quality characteristics of theproducts on offer, and are constantly alterin

8、g their expenditure patterns in response toprice and quality changes, so as toise their total utility (satisfaction). This mis unrealistic, as the range of products on offerodern markets is immense, and noconsumer has the knowledge or inclination to acquire the informationt would beneeded to make ch

9、oihis way.5. Being up to date with product information plays little part in neo-classical demandtheory.F句意相反原文肯定，問(wèn)題否定little6. Neo-classical demand theory is only one of a number of mbehaviour.s of consumerC未表明7. There are some consumers who are perfectly informed about the price and qualitycharacter

10、istics of products on offer.F句意相反原文否定no，問(wèn)題肯定some8.ising the total utility of a product purchase imps consideration of both priceand quality characteristics.T同義變換both and與原文一致；原文目標(biāo)在后，問(wèn)題目標(biāo)Section CThe business of the Company shall be managed by the directors who, subject to the law,the memorandum and

11、articles of assotion, and any direction given by spelresolution, may exercise all thedirectors is two; there is noers of the company. The minimum number ofum number. The directors, or the company by spelresolution, may appoas a director anywho is willing to aa director,provided he or she is not a br

12、upt or disqualified from acting as a director under theInsolvency Act. Directors need not hold shareshe company, but normally they will berequired to holdeast a specific minimum shareholding.9. New directors tend to be apporesolution.ed by existing directors rathern by spelC強(qiáng)加比較原文or表并列，未表明比較10. The

13、Company cannot operate with only one director.T同義變換minimum number is two = cannot with one11. Individual bruptcy iserned by the Insolvency Act.C集合認(rèn)定原文as a director，問(wèn)題individual擴(kuò)大范圍12. There is no upper limit to the number of shares any director can hold.C未表明原文east，未表明是否有最高Section Dostanisations,betn

14、 groups is quite common.anisations usuallydevelop differenbetn functional groups, such as sales and manufacturing, as ameans of responding to diversity and uncertay in their particular environment.Manufacturing mustanise for stability and efficiency while sales mustanise to relateto and service cust

15、omers. Topeople from manufacturing, and eaplish these diverse tasks, sales must hire differentust manage its people in accordance with theirunique expecions and the functions task requirements. If such differendid not exist,neither group could get its job done effectively.13. Functional groups withi

16、n a singleanisation are not subject to different forms ofuncertay.F句意相反原文respond to，問(wèn)題not subject to14.betn groups is the inevitable result of functional groups having to respondto their own unique environments.15. Manufacturing and sales are unlikely to have the same goals and expecions.16. The rea

17、lity of functional differeneffectively.does meant different groups cannot operateF句意相反原文肯定difference的作用，問(wèn)題否定cannot effectivelySection EUnless companies have some knowledge of buyer behaviour, they would be unaware of andunfamiliar with the complex range of behavioural factorst ime upon purchasingbeh

18、aviour. The truth ist, like much of human behaviour, purchase behaviour is complexand multi-faceted. Even the simplest of purchasing decis is an amalgam ofbehavioural forand factors of which even the purchaser may not be aware. However,even though consumer behaviour is a complex subject marketing pl

19、anners shouldeasthave some understanding of it. Marketers are specificallyerested in the behaviourassoted with groups or segments of consumers as it would be imsible to serve theexact needs and wants of specific individuals in a market and remain profitable.17. The purchasing behavior of consumers i

20、s unpredictable.18. Even if one could predict the behaviour of an individual buyer, it would not beprofitable for marketers to try to do so.19. Some consumer groups exhibit more complex behaviourn others do.C強(qiáng)加比較原文purchase behaviour is complex，未表明比較20. Purchase behaviour is not subject to the same w

21、hims as other aspects of humanbehaviour.Section FWhen any company moves from a sales to a marketing approach, it is not just a case ofre-titling the Sales Director as Marketing Director and doubling the advertising budget. Itrequires a complete reorienionhinking and a revolution in how a companyanis

22、es and practises its businesivities. Wherealing focuses on the needs of theseller, marketing focuses on the needs of the buyer. Wherealing is preoccupied withthe sellers need to convert his or hroducto cash, marketing is preoccupied withthe idea of identifying and henatisfying the needs of the custo

23、mer. However,subscribing to a philosophy of marketing, even though an importantstep, is not thesame as puttingt philosophyo practice.21. Advertising budgets are normally doubled when a company moves over to amarketing approach.22. Subscribing to a marketing philosophy will cause a revolution in busi

24、ness practice.23. Some companies operate wimix of both sales and marketing approaches.24. The marketing approach aare.mest customers know what their needs and wishesSection GThe corporate missement needs detailed consideration by top management toestablish the business the company is really in and t

25、o relate this consideration to futurebusinessentions. It is a general sementt provides anegrating function for thebusiness, from which a clear sense of business definition and direction can be achieved.By formulating a clear business sement, boundaries for the corporate entity can beconceivedhe cont

26、ext of wider environmental trendst influence the business. Thisstage is often overlookedarketing planning, and yet without it the marketing planwill lack a sense of contribution to the development of the total business.25. The boundaries of a corporate entity can only be assessedenvironment trends.h

27、e context of wider26. A corporate misof a business.sement enables top management to define the future direction27. Marketing planning does not often take account of the corporate missement.T同義變換not often take account of = often overlooked28. Different functions within a business are likely todiffere

28、nt ways.ret the missement inC未表明Section HThe adoption and application of performance management methods requires manydifferent changes in behaviour and attitudes up and down theanisation. Thesemethods are not merely techniques; they are ways of life and a philosophy ofmanagement. Thus theroduction o

29、f performance management systems must come aspart of ananisations commitment to change its culture. Only top managementcommitment to a new way of managing, often triggered by a crisis, can support such amassive undertaking.29. The support of top managers is essential in changinganisational culture.T

30、同義變換31. Using performance management systems for thetime requires minimaladapions on the part of theanisation concerned.C未表明32. The adoption of performance management methods of itself will create changes inbehaviour and attitudes.F句意相反原文require，問(wèn)題createSection IThe prudence rule, which is sometimes

31、 known as conservatism, arises out of the need to make a number of estimates in preparing periodic accounts. Managers and owners are often naturally overoptimistic about future events. As a result, there is a tendency to be too confident about thefuture, and not to be altogether realistic about thea

32、nisations prospects. There may, forexle, be undue optimism over the credit-worthiness of new customers. Insufficient allowancemay therefore be made for theoversing profit.sibility of bad debt. In turn, this might have the effect of33. Accountants should avoid making estimates when preparing periodic

33、 accounts.C未表明34. Most new customers are credit-worthy.C未表明35. Managers or owners are not often good judges of their customers willingness orability to pay.T同義變換undue optimism = not often good judges36. The prudence rule prevents bad debt from arising.Section JA partnership is presumed to exist when

34、 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 gettogether to form a partnership. Apart from a few exceptions, such as firms of accountantsand solicitors, a partnership may not consist of moren 20 partners. The pa

35、rtnershipwill be managed by general agreement among the partners, but if there is no apparentagreement either formal or informal, then it is presumedt the partnership will operatein accordance with the Partnership Act, 1890. Thilays down arrangements fordealing with suatters as the amount of capital

36、 to be contributed, the management ofthe business, and the diviof the profits or losses among the partners.37. Some agreement must exist betpartnership.n partners as to the way they manage theF集合認(rèn)定原文either general agreement or Act，問(wèn)題must agreementSection EThe amount of accounting informationt could

37、bed to anyerested party ist it meets thepractically unlimited. The information needs to be designed in such a wayobjectives of the specific user group. If too much information is given, the user might thinkt it is an attempt to mislead them, and as a result all of the information may be totallyrejec

38、ted. In this context, accountants try to present accounts in such a wayt theyrepresent a true and fair view. The Companie, 1985, for exle, requires companyaccounts to reflect this particular criterion, and it is advisable to apply it to allanisational entities. Unfortunay the Act does not define wha

39、t is meant by true andfair, but it is amedt accounts will be so if an entity has followed the rules laid downin appropriate accounting and finanl reporting standards.19. It is aitive feature of the Companie, 1985,t it does not define what ismeant by true and fair.F句意相反原文unfortunay，問(wèn)題itive20. In prac

40、tice, the proper application of accounting and finanl reporting standardsensurest accounts meet the criteria of being true and fair.F句意相反原文amed，問(wèn)題in practiceSection FThe stylet individual managers choose to adopt depends in no small part on how theyregard their subordinates. At one extreme, some wil

41、l amet the average employeehas an inherent dislike of work and will avoid it if they can. They beve employees needto be controlled, directed, offered rewards or threatened with punishments to get them tomake adequate efforts towards the achievement ofanisational goals. On the otherhand, some will ta

42、ke the viewt, according to the conditions, work can be a source ofsatisfaction or dissatisfaction. Employees are not seen as naturally passive, or resistant toanisational objectives, buve been made so by experience. The most significantrewardt can be offered employees is the satisfaction of their ne

43、ed foral growthand self-development21. Using rewards and punishments is a nesary part ofanisational life.Regarding conspiracy to defraud, it is an offence under common law for two or mores to agree by dishonesty to depriverson of something which is his or hers or towhich he ord be entitled, or to in

44、ducerson to act in some way in which he ord not otherwise have acted. The offence will often involve deception, but neednot nesarily do so. The offence consists in every casehe making of the agreement,and it is not essential to the offencet it should actually have been carried out.There is no upper

45、limit as to the number of peopleconspiracy to defraud.t might be involvedheThe core of this offence involves deceiving others of their entitlement.The agreement betto be breached.n the conspirators needs to be formalized in some way for the lawNew entrants to a market can potentially serve to increa

46、se the degree of competition int market.urn, the threat of new entrants is largely a function of the extent to whichbarriers to entry existhe market. Some of the key factors affecting these entry barriersinclude economies of scale, product differentiation, brand identity, capital requirement,ernment

47、 policy and distribution. Because high barriers to entry can make even apotentially lucrative market unattractive or even imsible to entre for new competitors,the marketing planner should not takeactively pursue ways of raising barriers tsive approachhis regard but shouldcompetitors.New entrants wil

48、l inevitably increase the degree of competitionhat market.Barriers to entry will determine the potential threated by new entrants.New entrants trying to breakidentity.o a market must ensuret they have a strong brandAn existing auditor or advisor who communicates to a prospective sucsor mattersdamagi

49、ng to a cnt or to any individual concerned with the cnts business will have astrong measure of protection were any action for defamation to be brought against him orher,hat the communication will be protected by qualified privilege. This means whathe or she should not be liable to pay for defamatory sements even if they turned out tobe untrue, providedt they were made without malice.Auditoring in good faith have total protection against charges of defamation.Only cnts compromised by exure to damaging disclos