CIMA—E2模拟题及分析(3)

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CIMA—C1模拟题及分析(2)

CIMA—C1模拟题及分析（2）1. The term “budget slack” refers to theA. Extended lead time between the preparation of the functional budgets and the master budget.B. Difference between the budgeted output and the breakeven output.C. Additional capacity available which can be budgeted for.D. Deliberate over-estimation of costs and under-estimation of revenues in a budget.2． RS is currently preparing the production budget for Product A and the material purchase budget for material X for the forthcoming year. Each unit of Product A requires 5 kgs of material X. The anticipated opening inventory for Product A is 5,000 units and the company wishes to increase the closing inventory by 30% by the end of the year.The anticipated opening inventory for material X is 50,000 kgs and in order to avoid stock outs the required closing inventory has been increased to 60,000 kgs.The Sales Director has confirmed a sales requirement of 70,000 units of Product A. How many units of Product A will need to be produced?A. 68,500 unitsB. 71,500 unitsC. 76,500 unitsD. 80,000 units3． RS is currently preparing the production budget for Product A and the material purchase budget for material X for the forthcoming year. Each unit of Product A requires 5 kgs of material X. The anticipated opening inventory for Product A is 5,000 units and the company wishes to increase the closing inventory by 30% by the end of the year.The anticipated opening inventory for material X is 50,000 kgs and in order to avoid stock outs the required closing inventory has been increased to 60,000 kgs.The Sales Director has confirmed a sales requirement of 70,000 units of Product A. What will be the purchases budget for material X?A. 347,500 kgsB. 350,000 kgsC. 357,500 kgsD. 367,500 kgs4. The principal budget factor is theA. Factor which limits the activities of the organisation and is often the starting point in budget preparation.B. Budgeted revenue expected in a forthcoming period.C. Main budget into which all subsidiary budgets are consolidated.D. Overestimation of revenue budgets and underestimation of cost budgets, which operates as a safety factor against risk.5. Which of the following would NOT be included in a cash budget?(i) Depreciation(ii) Provisions for doubtful debts(iii) Wages and salariesA. (i) and (ii) onlyB. (ii) and (iii) onlyC. (iii) onlyD. (i) only6. Overtime premium isA. The additional amount paid for hours worked in excess of the basic working week.B. The additional amount paid over and above the normal hourly rate for hours worked in excess of the basic working week.C. The additional amount paid over and above the overtime rate for hours worked in excess of the basic working week.D. The overtime rate.7. A standard cost isA. The planned unit cost of a product, component or service in a period.B. The budgeted cost ascribed to the level of activity achieved in a budget centre in a control period.C. The budgeted production cost ascribed to the level of activity in a budget period.D. The budgeted non-production cost for a product, component or service in a period.8. X operates a standard marginal costing system. The following budgeted and standard cost information is available:Budgeted production and sales 10,000 unitsDirect material cost – 3 kg x $10 $30 per unit Actual results for the period were as follows: Production and sales 11,500 unitsDirect material – 36,000 kg $342,000The direct material price variance isA. $18,000 adverseB. $3,000 adverseC. $3,000 favourableD. $18,000 favourable9．Y operates a standard marginal costing system. The following budgeted and standard cost information is available:Budgeted production and sales 10,000 unitsDirect material cost – 3 kg x $10 $30 per unitActual results for the period were as follows:Production and sales 11,500 unitsDirect material – 36,000 kg $342,000 The direct material usage variance isA. $15,000 adverseB. $14,250 adverseC. $14,250 favourableD. $15,000 favourable10. Which ONE of the following factors could explain a favourable direct material usage variance?A. More staff were recruited to inspect for quality, resulting in a higher rejection rate.B. When estimating the standard product cost, usage of material had been set using ideal standards.C. The company had reduced training of production workers as part of a cost reduction exercise.D. The material price variance was adverse.11. G repairs electronic calculators. The wages budget for the last period was based on a standard repair time of 24 minutes per calculator and a standard wage rate of $10.60 per hour. Following the end of the budget period, it was reported that: Number of repairs 31,000Labour rate variance $3,100 (A) Labour efficiency variance NilBased on the above information, the actual wage rate during the period was:A. $10.35 per hourB. $10.60 per hourC. $10.85 per hourD. $11.10 per hour12．P operates a standard marginal costing system. The following budgeted and standard cost information is available:Budgeted production and sales 10,000 units Variable production overheads – 5 hours x $4 $20 per unit Actual results for the period were as follows:Production and sales 11,500 units Variable production overheads – 52,000 hours $195,000The variable production overhead expenditure variance isA. $35,000 adverseB. $13,000 adverseC. $13,000 favourableD. $35,000 favourable13. XYZ operates an integrated accounting system. The material control account at 31 March 2011 shows the following information:Material control account$ $Balance b/d 50,000 Production overhead control account 10,000Creditors 100,000 ? 125,000Bank 25,000 Balance c/d 40,000175,000 175,000The $125,000 credit entry represents the value of the transfer to theA. Cost of sales accountB. Finished goods accountC. Profit and loss accountD. Work-in-progress account14.R makes one product, which passes through a single process. Details of the process account for period 1 were as follows:$Material cost – 20,000 kg 26,000Labour cost 12,000Production overhead cost 5,700Output 18,800 kgNormal losses 5% of inputThere was no work-in-progress at the beginning or end of the period. Process losses have no value. The cost of the abnormal loss (to the nearest $) isA. $437B. $441C. $460D. $46515. In a standard cost bookkeeping system, when the actual material usage has been greater than the standard material usage, the double entry to record this is:A. Debit the material usage variance account, Credit the raw material control accountB. Credit the material usage variance account, Debit the raw material control accountC. Debit the material usage variance account, Credit the work-in-progress accountD. Credit the material usage variance account, Debit the work-in-progress account16. A company produces a single product that passes through two processes. The details for process 1 are as follows:Materials input 20,000 kg at $2•50 per kgDirect labour $15,000Production overheads 150% of direct labourNormal losses are 15% of input in process 1 and without further processing any losses can be sold as scrap for $1 per kg.The output for the period was 18,500 kg from process 1.There was no work-in-progress at the beginning or end of the period.What value (to the nearest $) will be credited to the process 1 account in respect of the normal loss?A. NilB. $3,000C. $4,070D. $5,25017. A company has been asked to quote for a job. The company aims to make a net profit of 30% on sales. The estimated cost for the job is as follows:Direct materials 10 kg @ £10 per kg Direct labour 20 hours @ £5 per hourVariable production overheads are recovered at the rate of £2 per labour hour.Fixed production overheads for the company are budgeted to be £100,000 each year and are recovered on the basis of labour hours.There are 10,000 budgeted labour hours each year. Other costs in relation to selling, distribution and administration are recovered at the rate of £50 per job.The company quote for the job should beA. £572B. £637C. £700D. £83318.A company produces a single product that passes through two processes. The details for process 1 are as follows:Materials input 20,000 kg at $2•50 per kgDirect labour $15,000Production overheads 150% of direct labourNormal losses are 15% of input in process 1 and without further processing any losses can be sold as scrap for £1 per kg.The output for the period was 18,500 kg from process 1.There was no work-in-progress at the beginning or end of the period. What is the value (to the nearest $) of the output to process 2?19. In an integrated bookkeeping system, when the actual production overheads exceed the absorbed production overheads, the accounting entries to close off the production overhead account at the end of the period would be:A. Debit the production overhead account and credit the work-in-progress account.B. Debit the work-in-progress account and credit the production overhead account.C. Debit the production overhead account and credit the profit and loss account.D. Debit the profit and loss account and credit the production overhead account.20. In a standard cost bookkeeping system, when the actual material price exceeds the standard price, the double entry to record the difference in price is:A. Debit the material price variance account and credit the raw material control accountB. Credit the material price variance account and debit the raw material control accountC. Debit the material price variance account and credit the work-in-progress accountD. Credit the material price variance account and debit the work-in-progress account试题答案：1、【答案】 A2、【答案】 D3、【答案】 B4、【答案】 D5、【答案】 A6、【答案】 A7、【答案】 B8、【答案】 A9、【答案】 D10、【答案】 A11、【答案】 D12、【答案】 C13、【答案】 C14、【答案】 D15、【答案】 C16、【答案】 A17、【答案】 B18、【答案】 C19、【答案】 C20、【答案】 D参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

CIMA—C5模拟题及分析(3)

CIMA—C5模拟题及分析（3）1 Which ONE of the following is correct?A. A contract is frustrated when something happens after it has been entered into, which is not fault of either party and which renders the contract more difficult to perform.B. A contract is frustrated when a party expressly agrees to manufacture and supply goods and then discovers that they will be far more expensive to produce than he thought at the time of the contract.C. A contract is frustrated when something happens after it has been entered into, which is not fault of either party and which renders the contract impossible to perform.D. A contract is frustrated if it is impossible to perform at the time that it is made through no fault of either party.2 Exe Ltd was under contract to deliver goods by road to London for Wye Ltd for £2,000. After part of the journey was completed, the delivery vehicle broke down and Wye Ltd was forced to arrange for Zed Ltd to complete the delivery. If there are no provisions in the contract to deal with this situation, which of the following is correct?A. Exe Ltd is entitled to part of the delivery fee.B. Exe Ltd is entitled to nothing.C. Exe Ltd is entitled to a reasonable sum for the work done.D. Exe Ltd is entitled to the full £2,000.3 Which ONE of the following remedies is NOT available for a breach of a contract to provide personal services?A. Damages.B. A decree of specific performance.C. An injunction.D. An action for the price.4 Which ONE of the following does NOT discharge a contract?A. Precise performance of all the contractual obligations.B. A subsequent event causing the contract to be impossible to perform.C. Breach of contractual term which is classified as a warrantyD. The agreement of the parties, contained in a deed, to the effect that the contract should be discharged.5 In the event of a breach of contract, what is the purpose of damages?i. To punish the contract breaker.ii. To compensate the innocent party.iii. To put the innocent party in the same position as if the contract had been carried out correctly.A. i only.B. ii and iii only.C. iii only.D. i, ii and iii.6 Tee Ltd has contracted to use Vee Ltd’s “Grand Hotel” for a business conference. Which of the following would be regarded as a valid reason for Vee Ltd for the unavailability of the hotel on the agreed date under the law of frustration?i. The hotel was closed due to flood damage.ii. The hotel was double booked.iii. The hotel manager had arranged to have the hotel redecorated. The decorators had failed to complete the work by the agreed date.A. i only.B. iii only.C. ii and iii only.D. i, ii and iii.7 Which ONE of the following is not an equitable remedy?A. Damages.B. Specific performance.C. Rescission.D. Injunction.8 Which of the following statements is/are correct?i. An employer is vicariously liable for the torts of employees committed in the course of their employment.ii. An employer is vicariously liable for the torts of independent contractors, if they were committed whilst carrying out work for the employer.A. i only.B. ii only.C. Both i and ii.D. Neither i nor ii.9 Which of the following statements suggests that John is an independent contractor in relation to the work he carries out for Zed Ltd?i. He is required to provide his own tools.ii. He is required to carry out his work personally and is not free to send a substitute.iii. He is paid in full without any deduction of income tax.A. i and ii only.B. ii and iii only.C. i and iii only.D. i, (ii) and iii.10 In relation to a claim for wrongful dismissal, which of the following statements is CORRECT?i. Only employees below the normal retiring age may claim.ii. There is frequently no limit on the amount of compensation that a tribunal can award.iii. Claims must be made within 3 months of the dismissal.A. i only.B. ii only.C. iii only.D. None of them11 An employer must provide an employee with a written statement of particulars of the employment:A. Within one month of the employment commencing.B. As soon after the commencement of employment as possible.C. Within two months of the employment commencing.D. Within a reasonable time of the employment commencing.12 Which of the following statement is INCORRECT?A. There is a general duty on every employer under the Health and Safety at Work Act 1974 to ensure, so far as is reasonably practicable, the health, safety and welfare at work of all his employees.B. The Employers Liability Commission is responsible for the enforcement of the Health and Safety at Work Act and related legislationC. In terms of the Management of Health and Safety at Work Regulations, employers are required to carry out a hazard analysis of their business operation.D. Employers should check that potential employees are legally entitled to work and remain in the UK13 Which one of the following is an employer today always bound to do?A. Give a testimonial to an employee who asks for one when he or she wishes to leave.B. Insure himself against possible occupational safety liabilities to employees.C. Pay wages to an employee during absence for illness.D. Prohibit smoking indoors.14 Which of the following duties does an employer owe?i. To always provide a reasonably safe system of work.ii. To pay fines imposed for breach of the Management of Health and Safety at Work Regulations1999. iii. To insure against possible civil liability to employees.A. i and ii onlyB. i, iii and iv onlyC. ii, iii and iv onlyD. All of them15 Which of the followings is not the aim of the Health and Safety at Work Act 1974?A. To integrate and extend the law on health and safety at all places of workB. To prevent employers requiring employees to retire at 65C. To make detailed regulations to be enforced by sanctions of criminal lawD. To provide effective means of shaping the policy and regulations16 Quentin was employed by Bee Ltd as its senior design consultant. Quentin contracted with Bee Ltd that when his employment with the company ceased, he would not act in competition with it or solicit its customers.After Quentin left Bee Ltd, he registered a company called Cee Ltd, which immediately began working in competition with Bee Ltd and soliciting its customers. Bee Ltd complained to Quentin about this conduct, but Quentin stated that as the work was being undertaken by Cee Ltd, a separate legal entity, he had not acted in breach of the agreement with Bee Ltd.Which ONE of the following is correct?A. Quentin is correct and cannot be said to be in breach of the agreement with Bee Ltd.B. If the court finds that Cee Ltd was set up by Quentin to avoid the agreement with Bee Ltd, it will “lift the corporate veil” and enforce Quentin’s contract with Bee Ltd against Quentin and Cee Ltd.C. Cee Ltd will be bound by the agreement because a company is always liable for the actions of its shareholders.D. The agreement between Bee Ltd and Quentin is of no legal effect as it attempts to regulate Quentin’s activities after he has left Bee Ltd’s employment.17 Which ONE of the following is CORRECT?A. The shares of all public limited companies are quoted on the Stock Exchange.B. The company secretary of a public limited company must be qualified.C. A private limited company must have at least two shareholders.D. A public limited company cannot trade until it has paid-up share capital of at least £50,000.18 Which ONE of the following statements in relation to partnership law is incorrect?A. In England, a partnership has no existence separate from the partners.B. Each partner can bind the firm in contract if acting in the ordinary course of business.C. Partners are not liable for debts contracted before they became partners.D. To be binding, a partnership agreement must be in writing.19 Which ONE of the following statements is incorrect?A. A private company limited by shares must have at least one director.B. A public company limited by shares must have at least two directors.C. A private company must have authorised share capital of at least £30,000.D. A public company must have an authorised share capital of at least £50,000.20 Which ONE of the following statements is incorrect?A. The Articles of Association form a contract between the shareholders and the board.B. The Articles of Association form a contract between the shareholders and the company.C. The Articles of Association form a contract between each shareholder and the other shareholders.D. The Articles of Association are only contractual in respect of ordinary membership rights试题答案：1、【答案】 C2、【答案】 B3、【答案】 B4、【答案】 C5、【答案】 B6、【答案】 A7、【答案】 A8、【答案】 A9、【答案】 D10、【答案】 D11、【答案】 C12、【答案】 B13、【答案】 B14、【答案】 D15、【答案】 B16、【答案】 B17、【答案】 B18、【答案】 D19、【答案】 C20、【答案】 A参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

CIMA—C2模拟题及分析(1)

CIMA—C2模拟题及分析1.On 1 May, A pays a rent bill of $1,800 for the twelve months to 30 April. What is the charge/creditto the income statement for the year ended 30 November?2. A car was purchased for $12,000 on 1 April in year 1 and has been depreciated at 20% each yearstraight line, assuming no residual value. The company policy is to charge a full year‟s depreciation in the year of purchase and no depreciation in the year of sale. The car was traded in for a replacement vehicle on 1 August in year 4 for an agreed figure of $5,000.What was the profit or loss on the disposal of the vehicle in year 4?3.The following information relates to M:At 30 SeptemberInventories:Year 2 Year 1$000 $000Raw materials 75 45Work-in-progress 60 70Finished goods 100 90For the year ended 30 September Year 2$Purchases of raw materials 150,000Manufacturing wages 50,000Factory/production overheads 40,000What is the prime cost of production in the manufacturing account for year 2?4. A company bought a machine on 1 October year 1 for $52,000. The machine had an expected lifeof eight years and an estimated residual value of $4,000. On 31 March year 6, the machine was sold for $35,000. The company‟s yearend is 31 December. The company uses the straight-line method for depreciation and it charges a full year‟s depreciation in the year of purchase and none in the year of sale.What is the profit or loss on disposal of the machine?A. Loss $13,000B. Profit $7,000C. Profit $10,000D. Profit $13,0005.N purchased a machine for $15,000. The transportation costs were $1,500 and installation costswere $750. The machine broke down at the end of the first month in use and cost $400 to repair.N depreciates machinery at 10% each year on cost, assuming no residual value.What is the net book value of the machine after one year?A. $13,500B. $14,850C. $15,525D. $15,8856. B made an issue of 150,000 $1 ordinary shares at a premium of 20% the proceeds of which isreceived by cheque.What is the correct journal to record this?Dr CrA. Bank $180,000Share capital $150,000Share premium $30,000B. Bank $180,000Share premium $180,000C. Bank $180,000Share capital $180,000D. Bank $150,000Share premium $30,000Share capital $120,0007.APM provides the following note to non-current assets in its statement of financial position. Plant and machineryCost $000 Depreciation $000 Net book value $000Opening balance 25 12 13Additions/charge 15 4 11Disposals (10) (8) (2)Closing balance 30 8 22The additional machinery was purchased for cash. A machine was sold at a profit of $2,000. What is the net cash outflow for plant and machinery?A. $9,000B. $11,000C. $13,000D. $15,0008.Which ONE of the following expenses should be included in prime cost in a manufacturing account?A. Repairs to factory machinery.B. Direct production wages.C. Office salaries.D. Factory insurance.9.SSG bought a machine for $40,000 in January year 1. The machine had an expected useful lifeof six years and an expected residual value of $10,000. The machine was depreciated on the straight-line basis where a full year‟s charge in made in the year of purchase and none inthe year of sale. In December year 4, the machine was sold for $15,000. The company has a policy in its internal accounts of combining the depreciation charge with the profit or loss on disposal of assets. Its year end is 31 December.What is the total amount of profit/loss charged to the income statement over the life of the machine?A. $15,000 LossB. $20,000 ProfitC. $25,000 LossD. $30,000 Loss10.At the beginning of the year GHI, had opening work-in-progress of $240,000. During the year,the following expenditure was incurred:$Prime cost 720,000Factory/production overheads 72,000Closing work-in-progress 350,000What was the factory/production cost of goods completed during?A. $538,000B. $610,000C. $682,000D. $902,00011.In July year 1, a company sold goods at VAT rate with a net value of $200,000, goods exemptfrom VAT with a value of $£50,000 and goods at zero VAT rate with a net value of$25,000.The purchases in July year 1, which were all subject to VAT, were $161,000, including VAT. Assume that the rate of VAT is 15%.The difference between VAT input tax and VAT output tax isA. Dr £9,000B. Cr £5,850C. Cr £9,000D. None of these12.S purchased equipment for $80,000 on 1 July year 1. The company‟s accounting year end is 31December. It is S…s policy to charge a full year‟s depreciation in the year of purchase. S depreciates its equipment on the reducing balance basis at 25% per annum.What is the net book value of the equipment at 31 December year 4?A. NilB. $25,312C. $29,531D. $33,75013.H began trading on 1 July. The company is now preparing its accounts for the accounting yearended 30 June year 1. Rent is charged for the year from 1 April to 31 March, and was$1,800 for the year ended 31 March year 1 and $2,000 for the year ended 31 March year 2. Rent is payable quarterly in advance, plus any arrears, on 1 March, 1 June, 1 September and 1 December. The charge to H …S income statement for rent for the year ended 30 June year 2 isA. $1,650B. $1,700C. $1,850D. $1,90014.The following information related to Q for the year ended 28 February: For use$Prime cost 122,000Factory/production overheads 185,000Opening work-in-progress 40,000Factory cost of goods completedWhat is the closing work-in-progress for Q? 300,00015.The profit of a business may be calculated by using which one of the following formulae?A. Opening capital - drawings + capital introduced - closing capitalB. Closing capital + drawings - capital introduced - opening capitalC. Opening capital + drawings - capital introduced - closing capitalD. Closing capital - drawings + capital introduced - opening capital16.On 1 June year 1, H paid an insurance invoice of $2,400 for the year to 31 May year 2. What is the charge to the income statement and the entry in the financial statement for the year ended31 December year 1?A. $1,000 income statement and prepayment of $1,400.B. $1,400 income statement and accrual of $1,000.C. $1,400 income statement and prepayment of $1,000.D. $2,400 income statement and no entry in the statement of financial position.17. The following information at 5 January year 3 relates to a club, which has a year end of 31 December year 2:$Subscriptions for year 1 unpaid at January year 2 300Subscriptions for year 1 paid during the year ended 31 December year 2 250Subscriptions for year 2 paid during the year ended 31 December year 2 6,000Subscriptions for year 3 paid during the year ended 31 December year 2 1,000Subscriptions for year 2 unpaid at 31 December year 2It is the club‟s policy to write off overdue subscriptions after one year. 750What amount should be credited to the income and expenditure account for 31 December year 2?A. $6,250B. $6,750C. $7,050D. $7,25018. On the first day of Month 1, a business had prepaid insurance of $10,000. On the first day of Month 8, it paid, in full, the annual insurance invoice of $36,000, to cover the following year. What is the amount charged in the income statement and the prepayment shown in the statement of financial position at the year end?IS $ SFP$A. 5,000 24,000B. 22,000 23,000C. 25,000 21,000D. 36,000 15,00019. SAD paid $240,000 in net wages to its employees in August. Employees‟ tax was $24,000, employees ‟ national insurance was $12,000 and employer‟s national insurance was$14,000. Employees had contributed $6,000 to a pension scheme and had voluntarily asked for $3,000 to be deducted for charitable giving.What is the amount of wages expense to be charged to the income statement in August?A. $285,000B. $293,000C. $296,000D. $299,00020.Which ONE of the following formulae correctly expresses the relationship between the return on capital employed (ROCE), net profit margin (NPM) and asset turnover (AT)?A. ROCE = NPM ÷ ATB. ROCE = NPM + ATC. ROCE = NPM x ATD. ROCE = NPM – AT试题答案：1、【答案】 B2、【答案】 D3、【答案】 D4、【答案】 B5、【答案】 A6、【答案】 C7、【答案】$16,5008、【答案】False9、【答案】False10、【答案】 A11、【答案】 A12、【答案】 B13、【答案】 C14、【答案】 B15、【答案】 C16、【答案】 B17、【答案】 B18、【答案】 D19、【答案】 D20、【答案】 B参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

CIMA—F2模拟题及分析(6)

CIMA—F2模拟题及分析（6）1. The International Accounting Standards Board (IASB) and the standard-setter in the USA, the Financial Accounting Standards Board (FASB), have been working together towards convergence of their respective accounting standards. Part of this process has been the review of the IASB’s Framework for the Preparation and Presentation of Financial Statements.Required:(a) (i) Explain why it is viewed as a significant step towards convergence that the bodies are working jointly on a conceptual framework for accounting.(ii) Explain the potential benefits that a common conceptual framework could bring to the standard-setting process.(b) (i) Discuss the potential benefits of convergence to investors.(5 marks)(ii) Discuss the potential impact of convergence on entities that operate globally.(5 marks) (Total for Question Five = 10 marks)(Total for Section A = 50 marks)2. The statements of financial position for AB and XY as at 31 December 2011 are provided below: ASSETS AB$000 XY$000Non-current assetsProperty, plant and equipment9,5173,800Investment in XY 3,300 -Current assets 12,817 3,800Inventories 980 400Receivables 900 600Cash and cash equivalents 320 2002,200 1,200Total assets 15,017 5,000EQUITY AND LIABILITIESEquityShare capital ($1 equity shares)3,2001,000Share premium 1,800 -Retained earnings 4,800 3,600Total equity 9,800 4,600Non-current liabilitiesLong term borrowings3,200 -Deferred consideration 917 -Current liabilities 1,100 400Total liabilities 5,217 400Total equity and liabilities 15,017 5,000Additional information:1. AB acquired an 80% investment in XY on 1 January 2011. The consideration consisted of the following:•the transfer of 500,000 shares in AB with a nominal value of $1.00 each and a market value on the date of acquisition of $3.50 each;•$408,000 of cash paid on 1 January 2011; and•$1,000,000 of cash, payable on 1 January 2013 (a discount rate of 9% has been used to value the liability in the financial statements of AB).At the date of acquisition XY had retained earnings of $2,300,000. The investment in XY was classified as available for sale in the books of AB and is held at fair value. The gains earned to date are included in the retained earnings of AB.It is the group policy to value non-controlling interest at fair value at the date of acquisition. The fair value of the non-controlling interest at 1 January 2011 was$750,000.2. As at 1 January 2011 the fair value of the net assets acquired was the same as the book value with the following exceptions:•The fair value of property, plant and equipment was $300,000 higher than the book value. These assets were assessed to have a remaining useful life of 6 years from the date of acquisition.A full year’s depreciation is charged in the year of acquisition and none in the year of sale. •The fair value of inventories was estimated to be $100,000 higher than the book value. All of these inventories were sold by 31 December 2011.• A contingent liability, which had a fair value of $150,000 at the date of acquisition, hada fair value of $70,000 at 31 December 2011.3. XY sold goods to AB in the year to 31 December 2011 for $300,000. Goods with a sales value of $40,000 remain in AB’s inventories at 31 December 2011. XY makes 20% margin on all sales.4. AB issued a long-term debt instrument on 1 January 2011 raising $3,400,000. The transaction costs associated with the issue of $200,000 have been correctly recorded. The debt instrument has a nominal rate of interest payable of 6% and the interest due for 2011 was paid and recorded on 31 December 2011, however no further accounting entries have been made in respect of the liability. The effective interest rate is approximately 7.05%.5. No dividends were paid by either entity in the year ended 31 December 2011.Required:(a) Prepare the consolidated statement of financial position for the AB Group as at 31 December 2011.(20 marks)On 1 January 2012 AB issued 400,000 5% redeemable preference shares 2015 at their nominal value of $1.00 each. The shares have been recorded within equity and the preference dividend is payable on 31 December 2012.Required:(b) (i) Explain how the issue of the preference shares should be recorded, with specific reference to the relevant provisions of IAS 32 Financial instruments: presentation.(ii) Prepare the journal entry required to correct the initial recording of the share issue AND the journal entry that will be processed to record the dividend paid.(5 marks) (Total for Question Six = 25 marks)3. RT operates in the technology sector and due to the nature of its products, RT takes research and development very seriously. It is looking for ways to improve its products in terms of specification and cost. RT prepares its financial statements in accordance with International Financial Reporting Standards and is listed on its local stock exchange.RT is considering acquiring one of its key suppliers to secure consistent and quality supplies and to capitalise on any research and development activities undertaken by it relating to new products or parts. Two entities are being investigated, X and Y. Each entity operates in a different country and is listed on its local stock exchange. Y supplies parts to a number of RT’s competitors as well as RT and has a worldwide distribution network. X is known as an innovative entity and has had some recent publicity surrounding an innovative new product developed by a newly formed team of IT graduates.RT’s board has been presented with key financial data for RT, X and Y for the last trading period to facilitate its decision making.RT X YRevenue $700m $220m $460mGross profit margin 23% 19% 26%Profit for the year/revenue 10% 11% 12%Gearing (debt/equity) 68% 25% 40%Non-current asset turnover 0.7 1.2 0.6Price/earnings ratio 15.2 11.4 13.8Required:(a) Prepare a report that:•analyses the information provided by the key financial indicators above; and•explains the impact that acquiring either of these entities could have on the RT group’s business and financial statements.(16 marks)(b) Explain what further financial information might assist RT in its assessment of potential targets, X and Y.(4 marks)(c) Explain the limitations of using the financial ratios above as a means to compare X and Y.(5 marks) (Total for Question Seven = 25 marks)试题答案：1、【答案】RationaleSection D of the syllabus has limited content, but a key development in accounting is the convergence project. This question tested the candidates’ ability to appreciate its importance and considerthe impact on affected user groups.This question tested learning outcome D1(e).Suggested ApproachThe only approach necessary to ensure that all comments were made to specifically answer the question – the focus of the question parts were in bold to assist candidates.(a) The development of the framework(i) Process of consolidationThe IASB has historically relied on the Framework to underpin its standard setting process, being used to highlight the principles of classification, recognition and measurement that are key to the preparation of financial information. Conversely, FASB’s accounting standards have traditionally been rules-based. The move by FASB to recognise the value of a principles-based system and show willingness to adopt a conceptual framework is seen as the most significant step towards achieving convergence.(ii) Having an agreed conceptual framework, which includes the principles of recognition and measurement, will ensure that any new accounting standards are developed on a consistent basis and in accordance with an agreed set of principles. It potentially also speeds up the process of standard setting as the key principles will already be established – this obviously has a cost implication for the standard setting bodies.In an increasingly dynamic global business environment, it can provide guidance on transactions and balances that are not specifically covered by an accounting standard – providing a stop-gap until appropriate specific guidance is developed. This therefore reduces the need for accounting standards to be issued in a hurry and should ensure that all new standards are well researched, complete and robust in nature.(b) Benefits and impacts(i) Financial statements prepared using accounting standards that follow the same principles can easily be compared. Prior to convergence, it would have been necessary to adjust certain figures in the accounts that would have been recognised or measured on different bases. Increased comparability and transparency should result in greater liquidity in investment markets and promote cross-border investment. This is all positive for investors, as it is easier to trade investments and realise capital gains.(ii) Entities that operate globally are likely to be reviewing financial statements of suppliers, customers, investment targets, etc. There would be a time-saving benefit if all these financial statements were being prepared on a consistent basis – less need to compare the accounting policies of different entities and make adjustments to be able to assess them on a consistent basis. Convergence could have a negative impact regarding the cost of changing/updating its accounting reporting systems as convergence is producing change at a faster pace. However, increased convergence does mean less need to adjust the financial statements of overseas investments for accounting policy differences which potentially has a cost saving.2、【答案】RationaleThe question was the main consolidation question and required the preparation of the statement of financial position for a group. The complex areas included fair value adjustments and a mix of consideration for the investment. The question also included an element of financial ins truments, a key area within section B.This question tested learning outcomes A1 (a) and (b) and B1(d) and (e).Suggested ApproachThe aggregation element of this question was straightforward and there were fair value adjustments that should have formed the early part of the workings with any adjustments being carried forward to the face of the statement (normally within brackets). Candidates would have spent more time on the goodwill calculation in this question as it contained most of the complex issues.(a) Consolidated statement of financial position as at 31 December 2011 for the AB Group All workings in $000ASSETS $000Non-current assetsProperty, plant and equipment (9,517 + 3,800 + 250(W1)) 13,567Goodwill (W2) 20013,767Current assetsInventories (980 + 400 - 8 (W3)) 1,372Receivables (900 + 600) 1,500Cash and cash equivalents (320 + 200) 5203,392Total assets 17,159EQUITY AND LIABILITIESEquityShare capital ($1 equity shares) 3,200Share premium 1,800Retained reserves (W4) 5,456Total equity attributable to parent 10,456Non-controlling interest (W5) 994Total equity 11,450Non-current liabilitiesLong term borrowings (3,200 + 22 (W6)) 3,222Deferred consideration (1,000 x 0.917) 917Current liabilities (1,100 + 400 + 70 (W1)) 1,570Total liabilities 5,709Total equity and liabilities 17,159Workings1. Fair value adjustmentsAt acquisition date Movement 31 December2011$000 $000 $000PPE 300 (50) 250Inventories 100 (100) -Liabilities (150) 80 (70)250 (70) 1802. Goodwill$000 $000Consideration transferred:Shares 500,000 x $3.50 1,750Cash paid 1 January 2011 408Deferred consideration 1,000 x 0.842 842 3,000NCI at fair value 7503,750Net assets at fair value:Share capital 1,000Retained earnings 2,300Fair value adjustments (W1) 2503,550Goodwill on acquisition 2003. Unrealised profit on inventories$40,000 of goods in inventories at y/e x 20% profit margin = $8,000.4. Retained reserves$000 $000As per SOFP 4,800 3,600Pre-acquisition reserves (2,300)Adjustments arising from movement in FV adjustments (W1) (70)Unrealised profit on inventory transfer(W3) (8)Group share 80% 978 1,222Additional finance cost on LT liabilities(W6) (22)Less gain on XY investment in AB’s individual accounts (3,300 – 3,000(W2))(300)Consolidated reserves 5,4565. Non-controlling interests$000NCI at acquisition (at fair value) 75020% x post acquisition retained earnings 1,222 (W4) 2449946. Finance cost on LT borrowingsTotal finance cost based on effective interest rate = 7.05% x ($3,400,000 – $200,000) = $226,000.Interest paid, already recorded = 6% x $3,400,000 = $204,000.Therefore, additional interest to be charged in 2011 = $22,000 ($226,000 -$204,000).(b) Preference share issue(i) The preference shares have a redemption date and so include an obligation to transfer future economic benefit (by virtue of the redemption in 2015). The 5% return may be further evidence of obligation, however there is insufficient evidence to conclude on the substance of the dividend payout, and whether or not it is obligatory or at the directors’ discretion. However, there is no indication that these preference shares carry any residual interest in the assets of AB afterall liabilities have been settled and thus it is very unlikely that these shares can be classified as equity.The shares will be reclassified as a liability and the dividend paid will be a finance cost charged in arriving at profit for the year.(ii) To correct the initial recording of the share issue:To record the dividend when paid:Dr Finance costs $20,000Cr Bank $20,0003、【答案】RationaleQuestion 7 tested financial analysis, as would have been expected. The question was structured with a slightly different focus and Q3 had already required the calculation and analysis of working capital ratios. Key financial data was provided in this case and candidates were then expected to analyse it and prepare a report. There were then marks available for further information that would be beneficial and limitations of ratio analysis, however these requirements were intended to still be specific to this scenario.This question tested learning outcomes C1(b), C2(d) and C2(b).Suggested ApproachThe question was deliberately shorter to assist candidates in staying specific to the details of the scenario. The key was considering the financial data for one entity against the other and then considering the impact that each target entity might have on RT. Staying specific to the scenario and answering the specific requirement of the question was essential in achieving a pass in this question.Report on RT and its takeover targets X and Y (Date)(a) Entity Y operates on a considerably larger scale than entity X and could increase RT’s revenue and business operations by up to 50% (before any economies of scale impact). RT, however may struggle to maintain Y’s revenue as it is selling to RT’s competitors and those competitors may not wish to continue to trade with an entity controlled by RT. Entity X’s revenue would still have a major impact, although since both entities are suppliers there would be an element of revenue that would be eliminated on consolidation.Entity Y is earning a GP margin of 26% as compared with RT at 23% which either indicates an efficient management of costs or perhaps indicates that Y has been able to secure discount on purchases that RT could benefit from should the two operations be combined. Entity X has earned a gross margin of 19% which may have a negative impact on the combined entity to a significant degree. Although in contrast, X has earned a net profit percentage of 11% from the GP margin of 19%, whereas Y has only earned 12% NP from a gross margin of 26%, which could be due to high fixed costs of Y or poor cost control resulting from an inefficient management team. Given that we know that Y has a worldwide distribution network, distribution costs are likely to be high compared to both RT and X, which would be another reason for the differential. It also could be that the two entities classify costs differently, with Y including expenses in operating costs that X classifies within cost of sales.It could also be as a result of the impact of finance costs. Y has significantly higher gearing and is therefore likely to be incurring more interest expense than X. Both entities would offeran improvement based on the information provided as RT is earning 10% net profit.RT is highly geared in comparison to entities X and Y, with gearing of 68%. RT may be subjectto higher lending rates or more restrictive lending terms as a result of this high gearing andit has still to fund the acquisition. However both X and Y have low gearing and may offer RT much needed borrowing capacity, especially X with gearing of just 25%. In saying that, it may be thatX is finding it difficult to raise external finance as it conducts a lot of research and may havea small asset base or intangible assets that lenders don’t recognise as valid security. This argument is strengthened by the non-current asset turnover ratio of X which is significantly higher than RT and Y, indicating either a small or old (and therefore written- down) value for non-current assets.The NCA turnover for RT and Y are lower than X but then both these entities have higher gearing which may suggest that the entities have recently invested in assets. Y would clearly have the more significant impact on group assets, bringing an additional $767 million (working- $460,000,000 / 0.6) of non-current assets.The P/E ratio is an important ratio for investors and gives an indication of the market view of an entity in terms of how risky the entity is perceived to be and how confident the market is about the future profitability of that entity. RT has the strongest P/E ratio but is closely followedby Y. X’s P/E appears weaker in comparison which could be because the market judges that an entity heavily engaged in research is risky. In terms of the impact on RT’s P/E ratio after acquisitionit is difficult to quantify as it will depend upon how the acquisition is financed and how the market views the acquisition.(b) Other considerationsThe entities are clearly different in nature; Y offers a worldwide distribution network and RT would need to assess if it could take full advantage of this longer term. RT would also need to establish how much of the revenue of each entity is from sales to RT, in order to assess the additional customers/revenue each of the entities offers. The activities of X are clearly driven by research and a full assessment of the potentially unrecognised assets (know-how, technical skill of researchers, etc) would be an essential part of the acquisition criteria. RT would also need to assess the impact of the graduate team and establish if the team is still contracted in any way to the entity for future projects, as there is potential future value in its activities. The entities operate in different countries and so RT would need to know the relevant tax ra tes and economic environments each was operating in. For potential takeover it is likely that RT would need more than just two years of comparison. Operating margins for both entities would be important as there is a significant disparity between the gross and net profit margins of the two entities. RT would also have to consider the conditions for acquisition, and if either entity would be a hostile target.(c) LimitationsThe entities are listed on different exchanges and so the P/E ratios might not be comparable.In addition, their financial statements could have been prepared using different accounting standards which would reduce the comparability of the key ratios provided.Even if X and Y adopt IFRS, the policy could differ for, say, non-current assets; using either depreciated cost or valuation. If one entity has chosen to revalue NCA then the NCA turnover would be lower and any additional depreciation resulting from the revaluation would reduce th e profit margins. A difference in an accounting policy such as this would also impact gearing by boostingequity with the revalued amount.There is no indication as to how old the information is. The ratios are based on the entities’ last trading period but they could be as much as 11 months apart and changing economic conditions could impact the key financial highlights significantly.Given that X and Y operate in different countries, the tax rates and cost of borrowing are likely to be different – which again reduces the comparability of the information.参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

CIMA最新学习辅导资料--E2 May 2011

E 2 – E n t e r p r i s e M a n a g e m e n tEnterprise Pillar Management LevelE2 – Enterprise Management24 May 2011 - Tuesday Afternoon SessionInstructions to candidatesTURN OVERSECTION A – 50 MARKS[You are advised to spend no longer than 18 minutes on each question in this section] ANSWER ALL FIVE QUESTIONS IN THIS SECTIONQuestion OneThe Board of FF Supermarket is examining the company's current market position. As part of the review, the Board has asked for an analysis of industry competition to be undertaken in order to establish the attractiveness of the industry and sources of competition.Question TwoDue to the complexity of the tasks involved in many projects, communication of responsibility for those tasks is often helped by means of graphical planning techniques.Section A continues on the opposite pageEnterprise Management 2 May 2011Question ThreeTR has recently been promoted to his first management position. In the past, he very much enjoyed working as part of a team, but is having some difficulty in adapting to his new role as leader of a team. In his recent appraisal he has acknowledged that his style of management is not effective in all instances. In particular, he feels that he has not been very flexible in dealing with some of the issues that he has faced. He has identified that he would benefit from leadership training to help him better understand the alternative styles of management that he could adopt to help him develop to become more effective in his role.Question FourZ Company is very successful as market leader in digital media products where it has demonstrated its ability to innovate in new product development and design at a very fast pace, creating new products that its customers had not yet imagined. At a press launch for its latest product, the Chief Executive was asked about the company's impressive performance in recent years. She responded by saying that the company is committed to a resource-based approach to strategic development, with a desire to challenge itself to constantly stretch its capabilities.Section A continues on the next pageTURN OVER May 2011 3Enterprise ManagementQuestion FiveK is a kitchen and bathroom design and installation company which currently has showrooms in one region only of Country T. The company has enjoyed considerable success since it was established five years ago, using high quality products and computer-aided design techniques. This has now encouraged K Company to target other regions of Country T where it hopes to open more showrooms.Since the company will, as yet, be unknown to potential customers, it recognises that it may be difficult to break into a competitive market in the other regions that are already being served by other well-established local and national companies. In order to help determine whether to pursue the expansion strategy, the owners of K Company have decided to try to collect as much intelligence information as possible on its potential competitors in other regions of Country T.(Total for Section A = 50 marks)End of Section ASection B starts on the opposite pageEnterprise Management 4 May 2011SECTION B – 50 MARKS[You are advised to spend no longer than 45 minutes on each question in this section] ANSWER BOTH QUESTIONS FROM THIS SECTION – 25 MARKS EACHQuestion SixP Company manufactures and sells a range of children's clothing through its retail shops and is currently designing a website in order to allow customers to purchase products online. The project is a major investment for P Company and it is seen by the Board of Directors as being a critical strategic development to ensure the continued success of the business in a highly competitive market.The project team consists of staff from different departments of P Company. This is seen to be important by the Board of Directors, as a number of different business areas in P Company are dependent on the new website going live successfully and on time. The Board of Directors has also appointed G to be the project manager responsible for the development and implementation of this new website. G only joined P Company six months ago as an IT Manager, and she has never previously taken on the role of a project manager. She was chosen by the IT Director to be the project manager on the basis of her strong technical knowledge and experience in website development.However, G has expressed concerns to the Board of Directors about her appointment as project manager on this strategically important project. She feels that she has a very limited understanding of the roles and responsibilities of a project manager. She is used to the day to day operations of the IT Department and is most comfortable with the technical aspects of the project, but feels that she does not have the range of skills necessary to lead such an important project.Section B continues on the next pageTURN OVER May 2011 5Enterprise ManagementQuestion SevenPR has recently joined FPC Company as the new Finance Director. He is required to work towards getting the finance staff to play a fuller role in the company, becoming more integrated into the strategic and business activities of the organisation. However, PR is aware that this will not be an easy task since his impression is that the Finance Department has a very poor reputation in the company, and current relationships between the finance staff and other departments are not good.Having discussed the poor perception with other department heads, it is clear that the finance staff are generally viewed as being unhelpful. Many of the complaints surround poor communications. A consistent comment made is that messages received from the Finance Department are too complicated and that too much financial jargon is used. Another common observation is that at inter-department meetings, the finance team use 'financial speak' which other members of staff find hard to understand. The finance staff have an obsession with financial indicators, and do not appreciate that there are other factors which inform decisions. It is also felt that too many emails are sent from the Finance Department, and it is often difficult to find the relevant information on some of the financial spreadsheets circulated which are supposed to help in decision making.PR has noted that many of the staff in the Finance Department are de-motivated. None of them appear to have clear targets and objectives, and they have told him that they have had no feedback on their performance and staff development simply has not existed. PR has established that, whilst there is a company-wide staff performance appraisal system in place, none of the staff in his department have had an appraisal in recent years.PR has identified a number of immediate actions to improve the performance of the Finance Department. He has decided that all staff in the Finance Department need training to improve their communication skills. He also intends to make sure the company's appraisal system is implemented and that all staff in his department will have an appraisal in the next three months.(Total for Section B = 50 marks)End of Question PaperEnterprise Management 6 May 2011LIST OF VERBS USED IN THE QUESTION REQUIREMENTSA list of the learning objectives and verbs that appear in the syllabus and in the question requirements foreach question in this paper.It is important that you answer the question according to the definition of the verb.LEARNING OBJECTIVE VERBS USED DEFINITIONLevel 1- KNOWLEDGEWhat you are expected to know. List Make a list ofState Express, fully or clearly, the details of/facts ofDefine Give the exact meaning ofLevel 2 - COMPREHENSIONWhat you are expected to understand. Describe Communicate the key featuresDistinguish Highlight the differences betweenExplain Make clear or intelligible/State the meaning or purpose ofIdentify Recognise, establish or select afterconsiderationIllustrate Use an example to describe or explainsomethingLevel 3 - APPLICATIONHow you are expected to apply your knowledge. ApplyCalculate Put to practical useAscertain or reckon mathematicallyDemonstrate Prove with certainty or to exhibit bypractical meansPrepare Make or get ready for useReconcile Make or prove consistent/compatibleSolve Find an answer toTabulate Arrange in a tableLevel 4 - ANALYSISHow you are expected to analyse the detail of what you have learned. AnalyseCategoriseExamine in detail the structure ofPlace into a defined class or division Compare and contrast Show the similarities and/or differencesbetweenConstruct Build up or compileDiscuss Examine in detail by argumentInterpret Translate into intelligible or familiar terms Prioritise Place in order of priority or sequence for action Produce Create or bring into existenceLevel 5 - EVALUATIONHow you are expected to use your learning to evaluate, make decisions or recommendations. AdviseEvaluateRecommendCounsel, inform or notifyAppraise or assess the value ofPropose a course of actionMay 2011 7Enterprise ManagementEnterprise PillarManagement Level PaperE2 – Enterprise ManagementMay 2011Tuesday Afternoon Session Enterprise Management 8 May 2011。

CIMA—E2模拟题及分析(4)

CIMA—E2模拟题及分析（4）1.The data on sales performance in LS Company has shown a significant downward trend over thelast year. The Marketing and Sales Department is blaming the Finance Department for the poor performance, since it was the pressure from the Finance Department that led the Marketing and Sales Department to increase the product price. The Marketing and Sales Department staff say that, in current market conditions, this was inappropriate and was the main reason for the loss of market share. They feel that the Finance Department staff are short sighted, too focused on costs in pricing decisions and do not appreciate that there are other factors that should be considered in product price setting. However, the Finance Department thinks that the Marketing and Sales Department has been complacent and has not had an aggressive marketing and sales strategy in place. Perhaps not surprisingly, communications and cooperation between the staff in the two departments is at an all time low and in meetings there is constant in-fighting and disagreements.To make matters worse, a consequence of the drop in sales has been that the senior management is proposing that there will need to be job losses in the Production Department. The trade union which represents the production workers is now threatening to take industrial action. Required:Compare and contrast the different types and sources of conflict occurring in LS Company. (Total for Question Five = 10 marks)(Total for Section A = 50 marks)2.S Company operates in the consumer electronics industry designing and producing component partswhich it assembles into products such as mobile phones, laptops and MP3 players.To date, it has only sold its products in D Country, its home market, where until recently it was market leader. However, the competitive landscape has changed significantly as companies from PP Country have entered D Country's market, competing aggressively on product innovation, quality and price. Market intelligence gathered by S Company on the new competitors suggests that they are supported in pursuit of their international strategies by sources of national competitive advantage.Looking to the future, S Company is evaluating its options on how to respond to the increased competition, including how it could better position itself, and what alternative strategies it could pursue. One option under review is to sell its products in new markets. GR, the Sales and Marketing Director, has identified NN Country as a possible market opportunity. As the first step in understanding whether this is a viable option, he has asked his team to undertake an initial assessment of the external environment in NN Country.Required:(a) With reference to Porter's Diamond model, explain the different sources of national competitive advantage that the companies from PP Country may enjoy and which could give them a competitive edge over S Company.(15 marks)(b) Using an appropriate strategic management framework / model, describe the information thatGR, the Sales and Marketing Director, would require to help him assess the external environment in NN Country.(10 marks) (Total for Question Six = 25 marks)3.V is a regional authority, which is about to invest in a new sporting facility in one of themain towns in the region. The sporting facility will include a large swimming pool, an athletics track and a number of indoor facilities such as a gymnasium and indoor tennis courts. It is hoped that this facility will attract major sporting events to the town and will encourage more local people, particularly school children, to take part in more sporting activities. The Finance Director of V has been appointed as the project manager and is in the early stages of setting up the project. This will be a complex project involving the construction of a range of new buildings and facilities involving a large number of specialist building contractors and equipment suppliers. The project is a collaborative venture funded by the regional authority and investment from three large local businesses. The Finance Director has been informed by the Board of V that this is a very high profile project for the regional authority and that overspending on this project is not allowed.It has recently been reported in the local newspaper that the local residents living near to the proposed site for the new sporting facility are not happy with the proposal. This is largely because the proposed site is in a wealthy area on the edge of the town and local residents feel that it would be more appropriate if the new facility was located more centrally.The new sporting facility would mean that two other smaller sporting facilities in the town, currently owned and run by the regional authority, would be closed down and staff relocated to the new facility. In the first meeting held by the project manager to communicate the proposals to staff, he was met with a hostile reaction, with many of them being very unhappy about moving to the new site.The Finance Director is aware that it is a complex project and that the use of project management software will be an important tool in making the project objectives achievable. He is also aware that he must consider the needs of the different stakeholders throughout the duration of the project. Required:(a) Explain how project management software could help the project manager and the project team during the life of the project.(12 marks)(b) Identify the main stakeholders of the project and recommend appropriate strategies that the project manager could use to manage the different stakeholders' expectations.(13 marks) (Total for Question Seven = 25 marks)试题答案：1、【答案】Conflict is essentially a disagreement and is when one party is perceived as preventing or interfering with the goals and actions of another. It can occur in a variety of forms and at different levels in an organisation. Whist conflict can be considered as an inevitable feature of organisation life, in the case of LS Company it is having negative outcomes.In LS Company, the poor communications and cooperation between the staff in the Marketing and Sales Department and the Finance Department is an example of horizontal conflict. This type of conflict occurs between groups of staff or between departments at the same level in the organisation hierarchy.The sources of the conflict may be due to the fact that the priorities and goals of the departments are different. The staff in each of the two departments will want to focus on their own goals, which they may view as being mutually exclusive. This is illustrated by the fact that both departments are blaming each other for the poor sales performance. The Finance Department is seen by the marketing and sales staff as controlling and only taking a short term and cost based view. At the same time, the Finance Department staff think that the poor sales performance is because the marketing and sales strategy is ineffective, and that the marketing and sales staff have been complacent. It is likely that another possible source of conflict is due to the difference in the perceptual differences (cognitive and emotional) of staff working in the different functional departments. The staff in the two departments will probably have different skills and attitudes, and perhaps the consequence of this is a lack of understanding of the nature and challenges of each others work, and suspicion and lack of trust between staff.In contrast, the threat of industrial action from the trade union is an example of vertical conflict. This type of conflict occurs between individuals or groups who are at different levels in the organisation hierarchy, and can often arise because of status and power. The grounds for handling vertical conflict is normally formalised by rules and regulations.The source of conflict is because senior management will be looking to reduce costs in the Production Department, as a result of diminishing sales orders, whilst the employees and the union want to protect workers' jobs. The workers in the Production Department, may, individually feel powerless, with little say in the decisions about their future and job security. Standing together in a union will provide them with strength that equalises their power with senior management in this conflict. The union will exert pressure through the threat of industrial action to try to make senior management reconsider the proposal to cut jobs in the Production Department.Both types of conflict in LS Company are dysfunctional and destructive since both management and staff time and effort will be wasted in addressing the conflicts. The lack of communication and cooperation between the Finance Department and Marketing and Sales Department, and the threat of industrial action will both impact negatively on the performance of staff, and hence on the company.2、【答案】Requirement (a)The theory of competitive advantage of nations, proposed by Michael Porter, examines why organisations may achieve competitive advantage over their rivals by virtue of being based in a particular country. It tries to isolate the national attributes that further the competitive advantage of an industry. Often referred to as Porter’s Diamond, the theory helps to explain why some nations tend to produce firms with sustained competitive advantage in particular industriesusing specific sources of advantage that can be substantial and hard to imitate. In essence it seeks to explain:•Why do certain nations house so many successful international firms•How do these firms sustain superior performance in a global marketPorter concluded that it is specific industries within nations that seem to be able to use their national backgrounds and conditions to lever world-class competitive advantage, rather than the entire nation having a particular competitive advantage. In the case of the new entrants in D Country it would appear that PP Country has achieved national competitive advantage in the consumer electronics industry.To explain how this can be achieved, Porter suggests a diamond of four interacting determinants within a nation that assist the country to be more competitive in international markets. These are factor conditions, home demand conditions, related and supporting industries, firm strategy structure and rivalry.Taking each determinant in turn:•Factor conditions refer to the factors of production that go into making a product or services. Different nations have different stocks of factors which can be categorised as human resources; physical resources; knowledge; capital; infrastructure. It is not sufficient to have an abundance of the factors, rather it is the efficiency with which they are deployed that is important. Porter also distinguishes between basic factors, which he claims are unsustainable as a source of competitive advantage, and advanced factors. The latter are likely to be those creating advantage in the electronics industry in PP country, based on well developed knowledge and expertise in R &D and technology design.•Home demand conditions refer to the nature of the domestic customer becoming a source of competitive advantage. Dealing with sophisticated and demanding customers with high expectations in an organisation's home market will help drive innovation and quality, which in turn will help train an organisation to be effective in other countries. Although economies of scale are relevant, it is not necessarily about the quantity of home demand but the information that the home market gives organisations and the pressure to innovate. If the customer needs are expressed in the home market earlier than in the world market, the firms benefit from the experience. This may be the case for the consumer electronics companies from PP Country•Related and supporting industries mean that local clusters of related and mutually supportive industries can be a source of competitive advantage. In other words, competitive success in one industry is linked to success in related industries. Having a domestic supplier industry can be preferable to a good foreign supplier as proximity to managerial and technical people along with cultural similarity can facilitate free and open information flows. Clusters of industries offering expertise and world class service can be vital. In the case of new entrants, it is likely that they enjoy the support of producers of component and related products and accumulated expertise in consumer electronics. Porter proposes that a nation’s competitive industries are clustered, where a cluster is a linking of industries through relationships which are either vertical (buyer-supplier) or horizontal (common customers, technology, skills). Internationally, competitive suppliers and related industries represent a critical resource for international success.•Firm strategy, industry structure and rivalry are related to the fact that nations are likelyto secure competitive advantage in industries that are more culturally suited to their normal management practices and industrial structures. For example, industries in different countries have different time horizons, funding needs, infrastructures. Fierce domestic rivalry and competition will drive innovation, force down costs and develop new methods for competing. This can enhance global competitive advantage. If there is little domestic rivalry, organisations may be happy to just rely on home markets, as is probably the case for S Company, whereas tough domestic rivalry teaches an organisation about competitive success.The value of Porter’s Diamond is that it can be used to identify the extent to which the organisation can build on home based advantages to create competitive advantage in relation to others on a global front.Requirement (b)In order to assist in the decision on whether to pursue a market development strategy in NN Country, the team could use the PEST framework to assess the external factors in NN country. This would involve undertaking an analysis of the political/legal, economic, social- cultural and technological factors which could be used to help determine potential opportunities but also threats for selling consumer electronic products in NN country.Taking each element of the PEST framework in turn:•It will be important to assess the nature of the political environment in NN country to establish, for example, the government’s policies and attitudes towards competition. In addition, information should be collected on the political stability of NN country. If there is political instability and unrest then this could pose a threat rather than an opportunity for a market entry strategy. •Information should also be collected on the nature of the economic climate such as the rate of economic growth, level of tax rates, interest rates, exchange rates, levels of consumer disposable income and the percentage of household income spent on consumer electronic products. All of these factors could impact on the demand for S Company’s products.•The assessment should investigate whether the social factors are encouraging for S Company, for instance in terms of the customer attitudes, values and beliefs of people in NN country and the extent to which they would be likely to buy electronic products from a foreign company. This links to issues related to the branding and whether the design and functionality of the products would need to be adapted in any way to meet local market and customer needs. Information on social factors would also help in determining the cultural context of NN country, for example, to gain an understanding of any potential cultural differences in the buyer behaviour of customers. •Technological factors would need to be explored relating to the communications infrastructure and any technological issues that might impact on the way the consumer electronic products are sold and associated distribution issues. This also links to a point made under the previous heading, but related to technology advancement in NN country, which could have consequences for the design and functionality of electronic products.3、【答案】Requirement (a)Many of the tools and techniques needed to manage large and complex projects can be effectively carried out using project management software. Most PC based packages contain facilities which assist in planning activities, work scheduling facilities, the ability to view relationships between tasks, resource management and progress monitoring and control.Project management software could assist the project manager of the new sporting facility in a number of ways:•Budgeting and cost control. This is critically important for V as a regional authority as public funds are being spent on this project and therefore costs must be managed to ensure that spending is kept within budget. PM software will allow the project manager to continually compare actual costs against budget for individual resources and activities and for the whole project. •Multiple project handling. It is likely that this project will need to be broken down into smaller projects to make them more manageable. This project is complex, with a number of sports facilities being constructed by specialist contractors. Therefore, it would be useful to break the project down into separate sub-projects that can be planned and monitored separately. •Planning. PM software will allow the PM to define the activities that need to be performed. It will maintain detailed task lists and create critical path analyses. It will allow the project manager to plan several thousand activities, allocating resources, setting start and completion dates and calculating expected times to complete.•Scheduling. PM software will build Gantt charts and network diagrams based on the task and resource lists and associated information. Any changes to the lists will automatically recreate a new schedule for the project.•Resource planning. A critical issue in project planning is resource planning, that is, ensuring the project has the correct level of manpower, equipment and material at the right place at the right time. Again, in a complex project such as the sporting facility this will be critical as a vast amount of material and manpower will be required on the different individual projects going on at the same time.•Resource histograms. These give the project manager a visual display of the usage and availability of the resources needed during the life of the project. This demonstrates clearly to the project manager where there may be resource shortages and will allow reallocation to take place or will indicate to the project manager where additional resources may need to be obtained to ensure critical activities are achieved.•Reporting. The project manager will have to regularly report to the various stakeholders on the progress of the project. PM software allows the project manager to generate progress reports, budget reports, resource reports, work breakdown structure reports and financial reports. These can be presented in a variety of formats to suit the needs of the different stakeholder groups.Requirement (b)The main stakeholders of the project are:•The Board of V (as the project sponsors)•The local residents•The three local businesses investing in the project•The staff•The contractors and equipment suppliers•The end customers and users of the sporting facility (such as residents of the town and local school children)All of the stakeholders identified will have different expectations from the project and the projectmanager must understand these differences and attempt to manage them. The project manager needs to understand the different levels of power and interest of the different groups as this will determine the most appropriate strategy for managing each stakeholder group.Strategies for managing stakeholder expectationsThe Board of VThese are likely to be ‘key players’ according to the Mendelow matrix, as they will have a high level of interest in the outcome and success of the project and they will also have a high degree of power, particularly in allocation of financial resources. The project manager must ensure that the Board of V is kept regularly updated on project progress, particularly in the area of project budgeting. Weekly progress reports should be presented to the Board of V, detailing progress on a number of key project activities and resourcesLocal residentsThe residents who have expressed a concern about the location of the new sporting facility clearly have a high level of interest in the project as they have already clearly expressed their concern to the local newspaper. Their level of power is likely to be limited unless they are able to create wider publicity and hostility to the facility in the town. Therefore, the project manager must communicate effectively with this group of residents in order to allay their fears. The project manager needs to present the positive sides of the project to the residents and offer positive support and reassurance to their concerns. Regular communication through local meetings should be carried out or a local resident representative could be assigned to the project committee. Local businesses investing in the projectThese investors are likely to have a high level of interest in the project as they will want to know that their money is being invested wisely and it will also be a positive boost to their local standing. Their level of power is likely to be limited to the amount of funds they are committing to the project. Again, the project manager must ensure that the local businesses are informed regularly of project progress and budget progress to ensure that a continual and good working relationship is maintained with these funding organisations. The project manager must make sure that these funding organisations maintain their commitment to the project throughout its life. StaffThe staff who will have to relocate to the new facility are likely to have a high level of interest in the project as it is going to affect the nature and location of their working lives. However, their level of power will be limited as they are likely to be few in number and will have little influence in the decision. The project manager must communicate with the staff members and identify the benefits to them of the relocation of the facility. The project manager must consider how to make staff positive towards the new facility as their negative attitude may affect the attitude of users in the future, so it is important to ensure that staff have a positive attitude towards the facility.Contractors and equipment suppliersThese stakeholders are likely to have a high level of power in the project as it is largely down to their level of work and commitment to the project as to whether it will be a success or not. They are likely to have a limited interest in the project itself, other than the assurance that they will be paid regularly for the work that they complete. Therefore, the project manager must keep the contractors satisfied by ensuring that they are provided with regular and accurate work schedules and plans to ensure that work is carried out efficiently and on time and to the projectplan. The contractors and suppliers must be involved at the early stages of the project life cycle in determining the project schedule and resource planning and must be involved in the continual and on-going revisions to schedule where necessary.End customers and users of the facilityThe end customer who will eventually use the facility once it is in operation is likely to have a low level of power and interest in the project itself. The project manager must always bear in mind that the end facility should be designed with the users in mind and must correspond to their needs, but during the project itself the project manager will need to present little information to this group, other than limited local bulletins and progress reports through local newspapers or the regional authority web site.参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

2022-2023年BIM工程师之BIM工程师模拟题库和答案

2022-2023年BIM工程师之BIM工程师模拟题库和答案单选题（共20题）1. 下列BIM应用技术路线中，实施起来可能性最小的是()。

下列BIM应用技术路线中，实施起来可能性最小的是()。

A.商务部门利用相关软件建立自己的模型，从而完成工程算量等；同时，技术部门利用相关软件建立自己的模型，从而完成深化设计、施工模拟等B.商务部门利用相关软件建立自己的模型，从而完成工程算量等；然后，技术部门利用商务部门的模型，来完成深化设计、施工模拟等C.技术部门利用相关软件建立自己的模型，从而完成深化设计、施工模拟等，然后，商务部门利用技术部门的模型，来完成工程算量等D.商务部门利用相关软件建立自己的模型，从而完成工程算量等；然后，技术部门利用相关软件对商务部门的模型进行深化，从而完成深化设计、施工模拟等【答案】 B2. 在成本管控方面，运用BIM技术工程量精算功能，能够优化资源配置，达到项目成本管控目的。

下列最准确的说法是()。

在成本管控方面，运用BIM技术工程量精算功能，能够优化资源配置，达到项目成本管控目的。

下列最准确的说法是()。

A.利用BIM技术可以准确算出实际的消耗量B.利用BIM技术不可能算出实际的消耗量C.利用BIM技术算出的实际用量就是消耗量D.利用BIM技术可以算出消耗的可控范围【答案】 D3. 以下关于传统设施管理的说法错误的是()。

以下关于传统设施管理的说法错误的是()。

A.设备管理成本在传统设施管理成本所占的比重较小B.传统的运维与设施管理信息不能集成共享C.传统运维与设施管理信息化技术低下D.传统的设施管理大部分采用手写记录单，既浪费时间，又容易造成错误【答案】 A4. 按()划分可将BIM在项目管理中应用内容划分为人员管理、机具管理、材料管理、工法管理等按()划分可将BIM在项目管理中应用内容划分为人员管理、机具管理、材料管理、工法管理等A.工作阶段B.工作对象C.工作内容D.工作目标【答案】 B5. 下列关于OpenBIM的描述中不正确的是()。

CIMA—F2模拟题及分析(2)

CIMA—F2模拟题及分析（2）1. On 1 January 2009 CSA, a listed entity, had 3,000,000 $1 ordinary shares in issue. On 1 May 2009, CSA made a bonus issue of 1 for 3.On 1 September 2009, CSA issued 2,000,000 $1 ordinary shares for $3.20 each. The profit before tax of CSA for the year ended 31 December 2009 was $1,040,000. Income tax expense for the year was $270,000.The basic earnings per share for the year ended 31 December 2008 was 15.4 cents.On 1 November 2009 CSA issued convertible loan stock. Assuming the conversion was fully subscribed there would be an increase of 2,400,000 ordinary shares in issue. The liability element of the loan stock is $4,000,000 and the effective interest rate is 7%.CSA is subject to income tax at a rate of 30%.Required:(a) Calculate the basic earnings per share to be reported in the financial statements of CSA for the year ended 31 December 2009, including comparative, in accordance with the requirements of IAS 33 Earnings Per Share.(4 marks)(b) Calculate the diluted earnings per share for the year ended 31 December 2009, in accordance with the requirements of IAS 33 Earnings Per Share.(3 marks)(c) Briefly explain why the bonus issue and issue at full market value are treated differently in arriving at basic earnings per share.(3 marks)(Total for Question Three = 10 marks)2. MX acquired 80% of the 1 million issued $1 ordinary share capital of FZ on 1 May 2009 for $1,750,000 when FZ’s retained earnings were $920,000.The carrying value was considered to be the same as fair value with the exception of the following: •The carrying value of FZ’s property, plant and equipment at 1 May 2009 was $680,000. The market value at that date was estimated at $745,000. The remaining useful life of the property, plant and equipment was estimated at 5 years from the date of acquisition.•FZ had a contingent liability with a fair value of $100,000. There was no change to the value of this liability at the year-end.MX estimates that the costs of reorganising the combined entity following acquisition will be $200,000.MX depreciates all assets on a straight line basis over their estimated useful lives on a monthly basis.FZ sold goods to MX with a sales value of $300,000 during the 8 months since the acquisition. All of these goods remain in MX’s inventories at the year end. FZ makes 20% gross profit margin on all sales.The retained earnings reported in the financial statements of MX and FZ as at 31 December 2009 are $3.2 million and $1.1 million respectively. There has been no impairment to goodwill sincethe date of acquisition.The group policy is to measure non-controlling interest at fair value at the date of acquisition. The fair value of non-controlling interest at 1 May 2009 was $320,000.Required:Calculate the amounts that will appear in the consolidated statement of financial position of the MX Group as at 31 December 2009 for:(i) Goodwill;(ii) Consolidated retained earnings; and(iii) Non-controlling interest.(Total for Question Four = 10 marks)3. You are a trainee accountant with a large accountancy firm and a training day has been organised to update all technical staff on a range of topics across various technical disciplines.You have been asked to prepare a brief report for inclusion in the course notes which will be distributed to all staff attending the training day. The report is to cover the recent attempts at convergence between IFRS and US GAAP.Required:Prepare the report, explaining the progress to date of the convergence project. Include four examples of areas of accounting where convergence has been achieved.(Total for Question Five = 10 marks)试题答案：1、【答案】Answer to Question Four(i). Goodwill$ $Consideration transferred 1,750,000Non-controlling interest at fair value 320,000Net assets at date of acquisition:Carrying value 1,920,000FV adjustment (745 – 680) 65,000Contingent liability (100,000)(1,885,000)Goodwill 185,000(ii). Consolidated retained earningsMX FZ$ $As reported in SOFP 3,200,000 1,100,000Less pre-acquisition retained earnings (920,000)Depreciation on PPE FV adjustment ( 8/60 months x $65,000) (8,667)Unrealised profit ($300,000 x 20%) (60,000)111,333Group share of FZ ($111,333 x 80%) 89,066Consolidated retained earnings 3,289,066(iii). Non controlling interest$Non controlling interest at fair value 320,000Plus NCI share of adjusted post acquisition retained earnings (as in (ii) above) (20% x $111,333) 22,267342,2672、【答案】Report on convergence project to dateThe US has traditionally adopted a rules-based approach to financial reporting standard setting, whereas the IASB’s financial reporting standards are principles-based. The US has, in light of a number of major corporate scandals, now accepted that a principles-based reporting framework is more appropriate to current corporate reporting needs.In September 2002, the US standard setter, Financial Accounting Standards Board (FASB) and the IASB agreed to undertake a project to converge their accounting practices and aimed to reduce the number of differences between US GAAP and IFRS. The agreement, known as the Norwalk agreement, committed the two parties to making their existing standards fully compatible as soon as practicable, and to co-ordinate their future work programs to avoid future differences in approach. A short term project was undertaken to remove some of the differences between existing standards in order to achieve the first objective of the Norwalk agreement. In order to meet the second, the two bodies have collaborated on the development of new and revised standards, and continue to do so.A memorandum of understanding between FASB and the IASB sets out a “Roadmap” of convergence between IFRS and US GAAP. This was aimed at removing the need for entities having prepared their financial statements using IFRS to prepare reconciliation to US GAAP in order to be listed on a US exchange. The requirement for the reconciliation has now been removed, ahead of the scheduled date and both parties announced their continued commitment to the process in 2009.Projects undertaken jointly between FASB and IASB have produced the following:•The issue of IFRS 5 Non-current assets held for sale and discontinued operations;•IFRS 8 Operating segments;•The revision of IAS 1 Presentation of financial statements, and an agreement on common wording to be used in accounting standards;•The revision of IFRS 3 Business combinations.There are a number of ongoing, longer term projects including the revising of the accounting framework set out in the Framework for the preparation and presentation of financial statements, income taxes and revenue recognition.3、【答案】Consolidated statement of comprehensive income for the SOT Group for the year ended 30 September 2009.$000Revenue (6,720 + (5/12 x 6,240) + (9/12 x 5,280)) 13,280Cost of sales (3,600 + (5/12 x 3,360) + (9/12 x 2,880)) (7,160)Gross profit 6,120Administrative expenses (760 + (5/12 x 740) + (9/12 x 650) + 10(W1) + 23(W2) - 40(W5)) (1,549)Distribution costs (800 + (5/12 x 700) + (9/12 x 550)) (1,505)Gain on disposal of investment in UV (W3) 163Finance costs (360 + (5/12 x 240) + (9/12 x 216)) (622)Share of profit of associate (35% x 684 x 3/12) 60Profit before tax 2,667Income tax expense (400 + (5/12 x 360) + (9/12 x 300)) (775)Profit for the year 1,892Other comprehensive income:Actuarial gains on defined benefit pension plan (110 + (9/12 x 40)) 140Tax effect of other comprehensive income (30 + (9/12 x 15)) (41)Recognised gains on AFS investments 46Recycling of previously recognised gains on AFS investment (40)Share of other comprehensive income of associates, net of tax (35% x 25 x 3/12) 2Other comprehensive income for the year, net of tax 107Total comprehensive income for the year 1,999Profit for the year attributable to:Equity holders of the parent (1,892 – 196) 1,696Non-controlling interest (W6) 1961,892Total comprehensive income attributable to:Equity holders of the parent (1,999– 201) 1,798Non-controlling interest (W6) 2011,999WorkingsW1 Fair value adjustments $000Increase in value at acquisition date 960Remaining useful life from acquisition date 40 yearsAnnual charge 24Charge from date of acquisition ($24,000 x 5/12) charged to admin expenses 10W2 Goodwill impairment $000 $000Consideration transferred 2,800Non-controlling interest at proportionate share (20% x 3,210) 642Net assets at acquisition:Share capital 200Reserves 2,050Fair value uplift 960(3,210)Goodwill 23210% impairment to be charged to administrative expenses 23W3 Gain on disposal of UV $000 $000Fair value of consideration received 960Plus fair value of 35,000 shares retained 792Less share of fair value of consolidated carrying value of the subsidiary at date control is lost: Share capital (75% x $100,000) 75Reserves (1,300 + (9/12 x 709)) x 75% 1,374Unimpaired goodwill (W4) 140(1,589)Gain on sale 163W4 Goodwill on acquisition of UV $000 $000Fair value of consideration transferred 980Non controlling interest at proportionate share of net assets (25% x 1,120,000) 280 1,260Net assets at acquisition:Share capital 100Reserves 1,020(1,120)Goodwill 140W5 Recyclying of previously recognised gains of $40,000 from reserves to administrative expenses, recorded as: dr reservesCr administrative expensesW6 Non-controlling interestsProfit for the year Total comprehensive income$000 $000As per PB accounts 840 840Additional deprecation on FV (24) (24)816 81620% NCI x 5/12 months 68 68As per UV accounts 684 70925% NCI x 9/12 months 128 133Total NCI in PFY(68 + 128) 196Total NCI in TCI (68 + 133) 2014、【答案】(a)Briefing note on KERThe expansion to new markets has resulted in a 40% increase in revenue. This appears to have been achieved, however at the expense of the profit margins. Gross profit margin has fallen from 31% to 26%in the last year, and with the same product base it is likely then that this is caused by selling at reduced prices to break into new markets. The distribution costs have increased by 58% from 2008 and although an increase would be expected with the expansion, it is considerably higher than the increase in revenue. It is possible that the new markets are a significant distance away geographically.The profit for the year appears to have increased slightly, but this is in fact due to the incl usion of the associate’s profit. Without the associate’s profit in 2009, the profit margin is 2.8% compared with 9% in 2008. This is a significant decrease and is likely to be caused by a combinationof reduced gross margins, high distribution costs and finance costs which have doubled in the year.Interest cover has fallen from 5.2 in 2008 to 3.7 as a result of diminished profits, increased long-term borrowings and the introduction of an overdraft facility. Although there is still adequate cover, it increases KER’s vulnerability to increases in interest rates. The gearing ratio has also increased significantly despite the increases in equity from the revaluation of property, plant and equipment and investments. The increased loans have resulted in an increase in gearing from 43% to 60% and this together with falling interest cover may affect KER’s ability to raise further finance in the future.The return on capital employed has been maintained, however a significant part of the increase in capital employed has come from revaluation and so will not necessarily bring increased future revenues. The increased revenues have, however resulted in an increase in non-current asset turnover from 2.5 to 3.0.The expansion has clearly put pressure on working capital. In addition to moving from a positive cash balance to an overdraft, the receivables days have increased from 48 days to 63 days, and yet payables days have remained static. Inventory days have increased from 34 days to 50 days which although may be as a result of increased orders about to be met, is nonetheless tying up cash. This is a common result of expanding too quickly, however KER must improve its debt collection if it is to avoid a cash crisis.The Chairman’s summary is biased towards the increases in revenue, but the expansion has reduced profitability and compromised cash flow as a result of increase in receivables. In addition, the increases in non-current assets appear to come from revaluation rather than investment in assets for the future generation of trading revenue and so future revenue increases may not be sustainable. The profit share from the associate masks the falling margins resulting in KER being sensitive to interest rate changes in the future.(b)Although many of the alternative treatments within IFRS have been removed, there are still some accounting standards that allow for choice. The most obvious being IAS 16 Property, Plant and Equipment, which permits assets to be held under the cost or valuation method. Where entities being compared adopt different policies then the totals for non-current assets, depreciation (and therefore profit for the year) and equity will all be affected. This affects performance ratios such as profit margin, financial structure ratios such as gearing and interest cover and efficiency ratios, such as ROCE.In addition the estimates used to determine the value of inventories, the recoverability of receivables and the useful lives of non-current assets are highly subjective. Reduced comparability may result from directors taking a more or less conservative view than the directors of another entity. This could affect efficiency ratios such as inventory and receivables turnover and ROCE. There is a great deal of flexibility in how entities report the various expenses incurred. Some entities may choose to include, eg depreciation in cost of sales rather than in administration or distribution costs, and so even where entities operate in the same segment they could have notably different gross profit margins.Question 7 Appendix – relevant ratios that could be selected (up to a maximum of 8 marks) 2009 2008Gross profit margin 372/1,430 x 100% 317/1,022 x 100%GP/ Revenue = 26% = 31%Profit for the year 120/1,430 x 100% 92/1,022 x 100%Profit/revenue = 8.4% = 9%Profit for the year, excluding the (120 – 80)/1,430 x 100%share of associate = 2.8%Interest coverProfit before interest/interest 220/60= 3.7 times 155/30= 5.2 timesGearing 400/663 x 100% 210/487 x 100%Debt/equity = 60% = 43%ROCE (160 + 60)/(663 + 400) x 100% (125 + 30)/(487 + 210) x 100%Profit before finance = 21% = 22%costs/capital employedNon-current asset turnover Revenue/ non-current assets 1,430/480= 3.0 times 1,022/404= 2.5 timesReceivables days Receivables/revenue x 365 days (247/1,430) x 365 days= 63 days (134/1,022) x 365 days= 48 daysInventory daysInventory/ CoS x 365 days (145/1058) x 365 days= 50 days (65/705) x 365 days= 34 daysGearing 400/(400 + 663) x 100% 210/(210 + 487) x 100%Debt/Debt +Equity = 37.6% = 30.1%Gearing could be stated 437/(437 + 663)including overdraft =39.7%Payable days Payables/CoS x 365 days (99/1,058) x 365 days= 34 days (68/705) x 365 days=35 daysOperating profit (372 – 74 – 158) = 140/1,430 (317 – 62 -100) = 155/1,022(GP less admin less distrib)/rev 9.8% 15.2%Current ratio 392/136 221/68CA/CL 2.9 3.25Quick ratio 247/136 156/68CA less inventories 1.8 2.3Profit before tax/revenue 160/1,430 125/1,02211.2% 12.2%Changes in the yearIncrease in revenue (1,430 – 1,022)/1,022 = 40% Increase in distribution costs (158 – 100)/100 = 58%参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

注册会计师职业能力综合测试试卷二模拟及答案解析(4)

注册会计师职业能力综合测试试卷二模拟及答案解析（4）(1~12/共12题)案例分析题资料(一)泰华汽车股份有限公司(以下简称泰华汽车或公司)是由泰华汽车工业(集团)总公司(以下简称泰华集团)独家发起设立的一家以整车制造为主的A股上市公司。

该公司是我国汽车行业成长最快的制造商，也是商用车行业最大的企业之一，从2000年至2010年的十年间，销售量从最初的16972辆猛增到73292辆，年均增幅达到37%，实现销售收入以接近4倍的增长速度。

2010年度经审计的合并财务会计报告显示，泰华汽车全年实现营业收入86亿元，营业利润12亿元，净利润7亿元。

2010年末总资产69亿元，净资产55亿元，其税前利润比2000年提升了10倍。

公司出色的经营管理能力对其稳定盈利起到了重要的支撑作用。

泰华公司报表反映，公司管理费用和营业费用持续降低。

特别是在主要产品价格下降而原材料价格大幅上涨的挤压下，泰华公司通过成功的成本控制，仍旧保持了历年来20%上下的毛利水平，更衬托出其卓越的管理能力。

当然，这种成功与公司管理层先进的管理理念密不可分。

“公司在任何情况下，都要勤俭节约，要用最经济的方法、最有效的投资来达到目的”。

这是泰华公司管理层朴素而高效的管理法则。

泰华公司作为我国最早的汽车外资企业之一，曾率先改变了传统的“粗放式”的生产、管理方式，注重借鉴采用国际上最新的经营理念和管理手段，做行业内领先的管理现代化企业。

资料(二)汽车工业的发展都必不可少地进行过不同程度、不同规模的组织结构和产品结构调整，分析两者之间的内在关系，不难发现产品结构调整的战略目标往往是组织结构调整的出发点，而组织结构调整又是实现产品结构调整的重要手段。

这一点在企业拓宽产品系列时表现得尤为突出。

世界各国汽车工业的成长与发展经验证明，集团化是汽车工业发展的必由之路，我国汽车工业的发展当然也不例外。

但早期阶段，我国汽车工业走的是通过铺摊子求发展的粗放型发展道路，低水平重复建设比较严重，这种发展模式难以保证持续发展。

CIMA E2 2014年9月考试试卷答案

Management Level PaperE2 - Enterprise ManagementSeptember 2014 ExaminationExaminer's AnswersSECTION AAnswer to Question OneThe first thing the HR advisor should explain to FP is that the overriding purpose of discipline is to encourage improvement in an employee whose performance or conduct is below what is considered to be an acceptable standard. In this sense, the disciplinary process and procedures should be focused on achieving a change in behaviour of the employee so that future action is unnecessary.FP should be advised that he needs to ensure that he, and indeed his employee, are aware of the actions and behaviours which could lead to disciplinary action . This would include, for example, defective or inadequate work performance, breaking safety or other rules, regulations and procedures, refusing to carry out a legitimate work assignment, poor attitude which influences the work of others or reflects negatively on the public image of the firm, absence/poor timekeeping, misconduct, discrimination, bullying or harassment.He also needs to know GR Company's disciplinary policy, process and procedures. It is likely that the process will include the following stages:•The informal talk•The oral warning•The written or official warning (first and second)•Disciplinary layoffs or suspension•DismissalThe HR advisor should make sure that FP understands the importance of following the Company's procedure correctly, so as to avoid any employment tribunals. He could be directed towards familiarising himself with the procedure and alerted to the fact that if this is not followed and a case goes to an employment tribunal, it will automatically find the dismissal as unfair. In the UK, the Advisory, Conciliation and Arbitration Service (ACAS) produces advice on disciplinary procedures which FP might find it helpful to refer to.Another factor the HR advisor should cover in her briefing is the importance of acting promptly when facing potential disciplinary cases. This may involve, for instance, letting the employees know that they are performing below standard and the consequences if they do not improve. In this regard, FP may be able to deal with a performance issue in an informal manner, rather than as part of the formal disciplinary process, in the first instance.When facing a possible disciplinary case FP should be guided that it is essential that he keeps calm and conducts the investigation with thought and care. He should be advised that an important aspect of discipline is for him to be fair and as objective as possible, rather than pre-judging any performance issues. Consistency of approach is necessary in terms of the application of the same rules and considerations to each case.The HR advisor should also highlight to FP the importance of good preparation and that the gathering of relevant facts is a vital part of the disciplinary process. He should be advised to keep clear notes relevant to a particular case.Finally, FP should be made aware that an employee who has gone through the disciplinary process has the right to appeal against the sanction.Answer to Question TwoStrategies involving moving activities to another country can often fail because, whilst financial assessments are sound, insufficient attention has been placed on cultural factors. Just as DV Bank will have developed its own corporate culture which will influence the way it operates and its way of doing business, countries show international differences in how they view the world and develop their own cultures in terms of values and basic assumptions. This is an important concept since it will impact on the ways in which people behave at work and the way in which things are done in organisations.The effect of different environments is a key factor in determining the cultural compatibility of the Bank's strategy to move some operations to a different country. A mutual understanding of the different cultures will influence the effectiveness of working relationships and the management styles adopted.Hofstede's research was developed to explain national culture by mapping different cultural characteristics. The outcomes from the research suggest that countries can be classified according to four dimensions in which national culture varies and that might influence business behaviour. The dimensions are:•power distance;•uncertainty avoidance;•individualism, and•masculinity.To help better understand the culture in PQ Country, DV Bank could classify the national culture using these dimensions, on a continuum from high to low. For example: •Power distance is the extent to which the society of a country accepts that power in organisations is distributed unequally. In countries with high power distance,managers tend to make autocratic decisions and subordinates do what they are toldrather than being involved in decision making.•Uncertainty avoidance is the degree to which members of a country's society feel comfortable with risk, uncertainty and ambiguity and the extent to which they feelthreatened by unusual situations. High uncertainty avoidance will mean risk taking isdiscouraged and organisations will tend to rely heavily on rules and regulations sopeople know what they are doing.•Individualism versus collectivism is the extent to which people are supposed to take care of themselves and be emotionally independent from others (individualism), toone in which people prefer a tight-knit social framework based on involvement(collectivism).•Masculinity relates to the degree to which masculine values predominate. For example, focus on power, achievement, assertiveness and material success asopposed to the stereotypical feminine values of relationships, modesty, sensitivity and concern for others.Hofstede added a fifth dimension which is that of time orientation (sometimes referred to as Confucian v Dynamism), This relates to the extent to which society values long standing rather than short term values and traditions. For example, a long term orientation means valuing loyalty, education and training whereas a short orientation is associated with making quick profits, where people expect rapid feedback and value fast promotions.All of these factors need to be considered by DV Bank when deciding on whether to move operations to PQ Country since Hofstede argues that if countries have significantly different ‘scores’ on these dimensions, this may impact negatively on effective cross cultural working relationships and working practices.Within an organisation context authority legitimises the power within the structure and rules of the organisation. It is essentially the rights inherent in a manager's position to give orders and to expect the orders to be obeyed. In this regard, authority allows individuals within an organisation to issue instructions for others to follow. All forms of authority, as a basis of social control, rest on the power of the individual being accepted by subordinates.Authority can be based on charisma, i.e. individuals have some special quality or personality which sets them apart as leaders. Other forms of authority are traditional authority and rational legal authority. The former is where the personality of the leader is irrelevant and the person gains the status because of the long-standing natural right to 'rule', which is sometimes handed down in the organisation. Rational legal authority is where power comes from the individual's position in the organisation chart. In this sense authority is not personal but, rather, is vested in the position held. So the ability to perform particular functions is based on following a set of written rules and, in this regard, is aligned with Weber's view of classic bureaucracy.Responsibility is about the obligation of an employee who occupies a particular position in the organisation to perform certain duties and tasks or make certain decisions. Leading on from this, responsibility means that subordinates can be held accountable for personal performance and the achievement of the targets specified by the organisation's plans. Responsibility is related to authority in that authority is used by managers to ensure the duties are performed.The critical point about responsibility is that the scope of responsibility must correspond to the scope of authority given. If given responsibility without the necessary authority a leader may feel powerless to achieve the levels upon which the performance will be judged.The notion of accountability is related to responsibility in that it describes the need for employees to explain and justify any failure to accomplish their responsibilities to their superiors in the hierarchy. As such it refers to being called to account for one's actions and results.Delegation is the process of a leader assigning tasks and granting authority for their accomplishment to others. Hence, delegation is related to authority in that managers can assign part of their authority to a subordinate to fulfil their duties. It can only occur if the manager initially possesses the authority to delegate particular activities. The important point here is that responsibility can never be delegated, so the manager is always responsible for the actions of his or her subordinates. Hence, whilst delegation would give staff the discretion to make decisions within a certain sphere of influence or carry out tasks, the manager will remain fully accountable for the decision or tasks undertaken by staff.The value chain framework, as proposed by Michael Porter can help an organisation better understand its internal activities, and specifically which activities are especially important in adding value or where cost can be reduced to increase margins. In this context the framework could be used to help B4L Supermarkets in assessing how it can sustain its competitive advantage. The value chain distinguishes between primary and support activities.The primary activities of the value chain are those activities needed for the physical creationof B4L Supermarket's offer , i.e. inbound logistics, operations, outbound logistics, sales and marketing, as well as after sales service.B4L's support activities should help the primary activities go more smoothly. They include firm infrastructure, technology development, human resource management, and procurement. Taking each in turn:The infrastructure refers to how B4L Supermarkets is organised. This could be in terms of whether it is centralised or decentralised, along with the systems of planning, finance, quality control and information management. Fundamentally the infrastructure should be designed so that it is most efficient and effective to deliver the B4L Supermarket's business, including for example decisions on the level of autonomy at local supermarket level.Technology development is concerned with how B4L Supermarkets uses technology. This could be important in adding value in a number of different ways, including for instance in the ordering of stock using sophisticated stock control technology, to ensure B4L's chain of supermarkets have the stock they need but do not have high stock piles and wastage. Another aspect could be the data mining of customer information to support marketing activities both at store level and directly with the customer in terms of customised and targeted offers.Human resource management is associated with all matters to do with the B4L Supermarkets' employees. This includes HR policies and procedures for recruitment, appraisal, performance management, training and development. All of these are important in the context of having the right staff with the right behaviours, skills and attitudes to deliver the excellent customer service B4L prides itself on.Procurement is concerned with all aspects of purchasing for the company, and the negotiation of contracts on behalf of the B4L Supermarkets. This will be a critical activity for the company in terms of negotiations with its various suppliers on prices and delivery time, to ensure the B4L can meet its objectives on competitively priced products for its customers. Through centralised procurement B4L should be able to gain scale advantages enabling it to offer competitively priced products.An important concept in value creation is that of the linkages between different parts of the value chain. The various activities of B4L Supermarkets, both support and primary, are interdependent and connected by linkages, which should make it more difficult for its competitors to imitate. Linkages exist when the way in which one activity is performed affects the cost and effectiveness of other activities. For example, investment in HR through training and development could improve not only the way operations are performed, but also add value through outstanding customer service.Answer to Question FiveProject feasibility study should be undertaken during the early stages of the project, once the requirements and specifications of the project have been identified. The overriding purpose of project feasibility for the wind farm project will be to establish if the proposed project can achieve its objective for the government in a cost effective manner. The attainment of project objectives can often be achieved in a number of alternative ways and feasibility studies can also assist the project sponsor and project manager to decide between alternative strategies. In the case of wind farm project, feasibility will involve collecting sufficient information to enable the government of DI Country to make an informed judgement on whether or not to proceed with the project. Specifically, this will help to identify the key technical and performance objectives that the project must achieve and to ensure that the technology exists to achieve the project deliverables.Feasibility can be considered in a number of areas for the wind farm project, for example technical, social, environmental, financial and business feasibility.Technical feasibility will vary depending on the type of project being undertaken. In the case of the wind farm project, technical feasibility would need to be undertaken to assess the nature of the technology required both to build and run the wind turbines. Questions will need to be asked such as:•Do all the necessary technologies exist or is significant innovation needed?•How specialised is the required technology and is the expertise to make use of it readily available?The project team would need to assess all the different technologies required to build the wind farm. The possibilities of any likely engineering problems associated with the construction of the wind farm will also need to be considered.Social feasibility is concerned with ensuring the project fits with both the government objectives and its social environment. This is becoming increasingly important and should be considered in terms of the likely effects of undertaking the wind farm project. For example, assessing potential consequences for the people who will ultimately work on the wind farm and also how people living in the surrounding area might be affected in terms of possible disruptions during the construction and operation of the wind farm.Linked to this would be the need for the government to consider environmental or ecological feasibility. This would include the issues associated with complying with health and safety legislation, and also making sure the wind farm is ecologically sound and not harmful to the surrounding environment. This will be important since the notion of the wind farm as an alternative supply of energy is based on its ecological benefits.In addition, the project is likely to entail the building of large structures that could impact on the local environment in terms of visual appearance. This is an important consideration since the identified location is a picturesque national park and the turbines may well detract from the natural beauty of the area and impact upon wildlife, especially birds.Financial feasibility, which is sometimes referred to as economic feasibility, will need to be undertaken in order to explore whether the project provides the desired benefits to the government. It is usually assessed through cost benefit analysis. In other words, determining the various costs that will be incurred for the development of the wind farm venture and the monetary benefits it will bring to the government. The costs for the wind farm project could be divided into:•Capital costs that will be incurred in building the wind farm and the equipment needed for its future operation;•Finance cost on any loans needed to fund the project;•Revenue costs (i.e. all other costs associated with the project).Techniques such as net present value, payback period and rate of return may be used to assess the financial feasibility of the wind farm project.SECTION BAnswer to Question SixRequirement (a)EV Company’s success so far has been as a result of its positioning approach to strategy and in particular its ability to differentiate itself from rival vehicle manufacturers. The positioning approach to strategy takes the view that competitive advantage stems from EV Company’s position in relation to its competitors and markets. It is sometimes called an 'outside in' view because it is essentially concerned with how the company adapts to fit its external environment.The positioning approach is based on the assumption that supernormal profits which create competitive advantage can result from:•High market share relative to its competitors•Differentiated products/services•Relatively low costs.In the case of EV Company, it has built its competitive advantage by differentiating its offer from rival companies by developing low cost energy efficient vehicles that are also more environmentally friendly as alternatives to traditional petroleum based vehicles.This positioning view is based on EV Company looking ahead at the market and predicting changes to its environment which would enable it to control changes rather than having to react to them. It requires the company to constantly scan its environment in order to determine how it can continue to exploit any opportunities or have in place strategies to minimise any threats. This would involve the company, as it has done as part of its strategic planning, in undertaking environmental scanning, using the PESTEL framework,understanding the industry competition using Porter’s Five Forces model, as well as wider competitor analysis.There are, however, potential problems associated with EV Company continuing to apply the positioning approach to strategy development. The main problem with the positioning view is that it relies on predictions of future markets and external environmental trends. Sometimes markets are dynamic and volatile, and the impact of rapidly changing technologies and global competition can mean that developing strategies based on predicting future trends can be misleading.Competitive advantage is not always sustainable since the advantages EV Company currently has may eventually be copied in the long run by its competitors. So, for instance, other car manufacturers may use their greater resources to produce electric cars that are cheaper and more energy efficient or offer customer vehicles that provide a higher level of performance, for example, in terms of distance travelled before the battery needs re-charging and/or faster speeds.Supporters of the positioning view seem to suggest that an organisation can have its size and shape changed at will to fit the environment; however, this can be problematic for an organisation to achieve in practice.Requirement (b)The rational/formal approach, sometimes referred to as the top-down approach to strategy formulation is based on a structured approach to planning. It involves a number of steps starting with the analysis of the current position.EV Company has completed the corporate appraisal stage of the rational approach to planning, which involves identifying its internal strengths and weaknesses along with the opportunities and threats presented by the external environment. The next steps in the rational approach will involve the company generating strategic options, the evaluation and choice of options, strategy implementation and review and control.EV Company will have various options in terms of the strategic direction it could follow. These options can be considered using the Ansoff matrix framework which suggests that choices are made in terms of its products (current and new) and its markets (current and new). From this there are four possible options:Market penetration is where EV Company would continue to maintain or increase its shareof its existing market with existing products.Product development would involve EV Company launching new products or making product enhancements to its vehicles, but with the target of customers in its existing markets. This could lead to EV Company developing new types of industrial vehicle and/or new models of electric car to appeal to existing customers.Market development is based on finding new markets for EV Company's existing products. This can be achieved either geographically i.e. entering new territories, or identifying new market segments for its products. For example, by investing in an advertising campaign for its electric cars to appeal to main stream consumers.Diversification is the most risky option since it involves launching new products into new markets. This could involve EV Company using its manufacturing and design expertise to produce other electric vehicle types such as boats, motor bikes and scooters or golf carts..EV Company must also consider what methods it could use to implement each of the strategic options pursued. For instance, one option would be through internal development where the company would use its own internal resources to follow it chosen strategy. Alternatively, EV Company could explore the possibility of taking over or merging with another organisation, for example a manufacturer of other types of electric vehicle or forms of transport. This approach could help EV Company acquire knowledge of a particular productor market, or obtain a new product range or market presence. Another option would be to form a strategic alliance, which is where EV Company would form a relationship with one or more companies and co-operate in defined ways to achieve specific objectives. Examples of strategic alliances are via joint venture, consortia, franchising and licensing. With many major car manufacturers producing hybrid and electric cars themselves, a joint venture or licensing agreement with one of these could be a realistic way forward for EV Company's development. Having generated possible options each needs to be considered for its feasibility and fit with the mission and objectives of EV Company. Each will be evaluated with respect to its ability to achieve the overall goals of the company.Having made the choice of which options to pursue, the next stage in the rational approach to strategy formulation is the implementation of strategy. This involves drawing up detailed plans and budgets necessary to put the strategy into action. It also involves obtaining the necessary resources needed for the strategy. It might also entail the setting of targets and key performance indicators.The final step will be for EV Company to review and control the strategy implemented and its continuing suitability. This should be a continuous process and will be aimed at assessing whether the performance of the strategy will enable the company to reach its strategic objectives.At this stage the question as to whether the forecasts of the environment on which the strategy was based are accurate needs to be determined. Another aspect of review is to assess whether new opportunities or threats have arisen which might require a reconsideration of the appropriateness of the strategy. Hence this continuous process is necessary so that corrective action can be taken if changes occur internally or externa llyAnswer to Question SevenRequirement (a)There are a number of different techniques that S, the project manager, could use to help in uncertainty associated with planning the time aspect of the airport access road project. For instance, scenario planning, project evaluation and review technique (PERT), and buffering.Scenario planning involves considering one or more sets of circumstances that may occur other than the most likely or expected set of circumstances used to prepare the budget or time plan for a project. Each set of assumptions is then tested to establish what the outcome would be if those circumstances were actually to occur.Applying this to the scenario project would mean planning for possible uncertainties constructing contingency or scenario plans for the airport access road project. This would require S to undertake an examination of all the various activities involved and the development of alternative contingency/scenario plans ready to minimise the possible risk associated with the project activities, which could be switched to if needed.S could also use the project evaluation and review technique (PERT) to overcome the uncertainties over the time taken for individual activities in the airport access road project. Unless a similar project has been undertaken before by S, then timings set for each activity needed in the construction of the access road and tunnel are likely to be very uncertain. PERT is a technique designed to account for uncertainty in the project lifecycle.Each task is assigned a time:•An optimistic (best) time on the duration of the project if the conditions were ideal.• A probable time if conditions were normal or as expected.• A pessimistic (worst) time which is the duration it would take if a number of things went wrong.These estimates are then converted into a mean time and standard deviation which means it would be possible for S to establish the duration of the project using the expected times, but also to calculate a contingency time allowance.A more simplistic way to incorporate risk of time delay would be for S to add artificial slack into the risky project activities identified. This technique is known as buffering. It involves adding padding to the original time estimates and allows for the fact that it can be very difficult to ensure that all stages and activities are carried out exactly as planned. However, it should be noted that buffering can lead to a build-up of slack in the programme and this may lead to complacency in the execution of the project.Requirement (b)Many of the tools and techniques needed to manage large and complex projects such as the airport access road project can be effectively carried out using project management software. Most project management (PM) software packages contain functions which assist in planning activities, work scheduling, viewing of relationships between tasks, resource management, progress monitoring and control.During the first stage of the airport access road project, which will involve defining and initiating the project, PM software could be used to undertake contingency planning and 'what if' analysis. This would assist S, the project manager, to understand the effects of different scenarios. PM software would also enable the various scenarios to be calculated relatively quickly and more easily than would be the case manually. This is an especially important function for complex projects.In the planning phase, project management software should also make project planning easier for S and her project team, in that it will allow her to define the different activities that need to be performed to deliver the airport access road project. It is likely that this will be a complex project and will need to be broken down into smaller projects to make them more manageable, especially since it will use different specialist contractors to complete different parts of the work, each of which will need to be planned and monitored separately.The PM software can help in the production of the detailed project planning documentation, and will have functions that would help S in planning the work scheduling. It will build Gantt charts and network diagrams based on the task and resource lists and associated information. Any changes to the lists will automatically recreate a new schedule for the project. These various project support techniques can be produced automatically once the project data is input. It will also be possible for S to schedule any recurring tasks, to set priorities for tasks and to specify ‘must end by’ and ‘no later than’ dates for activities. These functions would also help S in checking different combinations of using different levels of resources and changing deadlines, hence she will be better able to determine the optimum project plan and review relationships between tasks.A critical issue in the project planning is resource planning, that is, ensuring the project has the correct level of human resources, equipment and material at the right place at the right time. Again, in a complex project such as the airport access road, this will be critical as a vast amount of material and manpower will be required on the different individual projects going on at the same time. The PM software will generate resource histograms which will give S a visual display of the usage and availability of the resources needed during the life of the project. This demonstrates clearly to her where there may be resource shortages and will allow reallocation to take place or will indicate to the project manager where additional resources may need to be obtained to ensure critical activities are achieved.During the implementation phase the software could help in a number of ways. The airport access road project is complex in nature and is likely to involve a number of sub-construction projects, including the building of a tunnel . This will mean that S and her project team will be dealing with large amounts of data which are likely to change during the implementation phase. Project management software is particularly helpful in this regard in terms of handling multiple projects and complexity often associated with large projects, particularly if there are。

E2技术支持的测验与练习总结

E2技术支持的测验与练习总结
简介
本文档总结了E2技术支持的测验和练情况。

通过测验和练，能够评估技术支持团队成员的知识水平和技能，并为提高他们的工作能力提供指导。

测验内容
测验内容包括以下方面：
1.技术知识：对E2产品及其相关技术的了解程度
2.问题解决能力：解决E2产品常见问题的能力
3.沟通能力：与客户和团队成员进行有效沟通的能力
4.时间管理：在规定时间内完成任务的能力
测验形式
测验形式有以下几种：
1.选择题：针对E2产品的技术知识进行选择
2.案例分析题：提供一个实际案例，要求解决一个或多个相关问题
3.操作演练题：模拟操作E2产品的场景，要求根据提示完成
操作
练方法
为了提高技术支持团队成员的能力，以下练方法可以采用：
1.场景模拟：创建真实客户问题的场景，并要求团队成员解决，加强实际操作和问题解决能力
2.角色扮演：模拟客户与技术支持团队成员的对话，锻炼沟通
和解决问题的能力
3.研究小组：组建小组进行研究和讨论，分享经验和知识
结论
通过测验和练，可以有效评估技术支持团队成员的知识水平和
技能，并通过针对性的培训和练提高他们的能力。

建议定期进行测
验和练，以不断提升技术支持团队的整体素质和工作效率。

以上为E2技术支持的测验与练习总结，请参考。

2022-2023年BIM工程师之BIM工程师模拟考试试卷附带答案

2022-2023年BIM工程师之BIM工程师模拟考试试卷附带答案单选题（共20题）1. 下列选项中属于维护管理的是( )。

A.安全防范B.转移使用C.维护计划D.消防管理【答案】 C2. 下列不属于Revit族类型的是()。

A.可载入族B.系统族C.项目族D.内建族【答案】 C3. 多专业协同、模型检测，是一个多专业协同检查过程，也可以称为()。

A.模型整合B.碰撞检查C.深化设计D.成本分析【答案】 B4. IFC标准是一个类似面向对象的()。

A.信息交换工具B.数据处理器C.建筑数据模型D.协同工作模式【答案】 C5. 关于喷淋BIM自动翻模，下面哪个表述是错误的？()A.在Revit自动创建连接喷淋头的上下立管B.不能自动创建管道连接件来连接喷淋管C.智能读取管径文字标注，获得管径尺寸并在Revit里自动创建出来D.当管线没有标注管径时，软件自动根据喷头个数来计算出喷淋管的尺寸【答案】 B6. 国际上，通常将BIM的模型深度称之为()。

A.LODB.LCDC.LD.LED【答案】 A7. 以下关于BIM与施工质量管理的说法错误的是()。

A.施工单位是工程高质量的最大受益者，也是工程质量的主要决策人B.BIM是项目管理人员控制工程质量的有效手段C.利用BIM模型和施工方案进行虚拟环境数据集成，对建设项目的可建设性进行仿真实验，可在事前发现质量问题D.BIM为业主提供形象的三维设计，业主可以更明确地表达自己对工程质量的要求【答案】 A8. 项目管理者在设置完成工作集之后，将工作的权限释放，即设置所有的工作集()。

A.可编辑B.不可编辑C.可复制D.不可复制【答案】 B9. 下列不是Revit提供的规程的是？()A.暖通B.电气C.机械D.卫浴【答案】 A10. 下列选项不属于BIM技术在施工企业投标阶段的应用优势的是( )。

A.更好地展示技术方案B.获得更好的结算利润C.提升竞标能力，提升中标率D.工程变更管理【答案】 D11. VDC模式指的是( )。

2022-2023年BIM工程师之BIM工程师综合提升模拟考试试卷和答案

2022-2023年BIM工程师之BIM工程师综合提升模拟考试试卷和答案单选题（共20题）1. 下列说法正确的是()。

A.业主主导模式下，初始成本较低，协调难度一般，应用扩展性一般，运营支持程度低，对业主要求较低B.业主主导模式下，初始成本较高，协调难度大，应用扩展性最丰富，运营支持程度高，对业主要求高C.业主主导模式下，初始成本较高，协调难度一般，应用扩展性最丰富，运营支持程度一般，对业主要求高D.业主主导模式下，初始成本较高，协调难度小，应用扩展性一般，运营支持程度高，对业主要求高【答案】 B2. 国际上，将BIM模型的深度分为几级？()A.3B.4C.5D.6【答案】 C3. 一般将建筑全生命周期划分为四个阶段，其中不包括( )。

A.规划阶段B.设计阶段C.施工阶段D.改造阶段【答案】 D4. 业主单位BIM项目管理的应用需求不包含()。

A.可视化的投资方案B.可视化的项目管理C.可视化的物业管理D.可视化的施工管理【答案】 D5. 下列哪个选项属于通用族，仅有形体特征？()A.常规模型族B.公有制轮廓族C.门窗族D.公制场地族【答案】 A6. 根据《建筑工程设计信息模型交付标准》，当建筑设备系统的建模精细度不低于()时，项目应进行碰撞检测。

A.LOD100B.LOD200C.LOD300D.LOD400【答案】 C7. BIM模型与CFD计算分析的配合不包括()。

A.BIM模型配合CFD计算建筑光照分析B.BIM模型配合CFD计算热岛强度C.BIM模型配合CFD计算室外风速D.BIM模型配合CFD计算室内通风【答案】 A8. 绘制电缆桥架时，“对正选择”中“垂直对正”选择()对正，这样在变径时对于电缆或电线施工较为容易。

A.顶部B.中部C.底部D.A和C均正确【答案】 C9. 在编辑漫游时，漫游总帧数为600，帧/秒为20，关键帧为5，将第5帧的加速器修改由1修改为5，其总时间是：()A.40sB.30sC.60sD.50s【答案】 B10. 点击项目中已放置的窗，在【修改|窗】栏中不包含以下哪个命令？()A.编辑族B.载入族C.拾取新主体D.拾取主要主体【答案】 B11. 下列选项中体现的不是安保管理的是()。

辽宁省大连市康考迪亚高级中学2022-2023学年高三二模拟数学试题(3)

一、单选题二、多选题1. 已知角的顶点在坐标原点O ，始边与x 轴的非负半轴重合，将的终边按顺时针方向旋转后经过点（3，4），则（）A．B．C．D．2. 设复数满足，则（）A．B．C．D．3. 复数=（）A．B．C．D．4. 复数满足，则复数的虚部为（）A．B．C．D．5. 已知圆的圆心为A ，过点B 的直线l 交圆A 于C 、D 两点，过点B 作AC 的平行线，交直线AD 于点E ，则点E 的轨迹是（）A ．圆B ．椭圆C ．双曲线D ．抛物线6. 若，，则（）A．B．C ．2D ．107. 已知是定义在上的奇函数，且时，，又，则的解集为（）A．B．C．D．8. 已知，，，则下列结论正确的是（）A．B．C．D．9. 数学家笛卡尔研究了许多优美的曲线，如笛卡尔叶形线D在平面直角坐标系中的方程为．当时，以下四个结论正确的是（）A ．曲线D 经过第三象限B ．曲线D 关于直线轴对称C ．对任意，曲线D 与直线一定有公共点D ．对任意，曲线D 与直线一定有公共点10. 已知定义域为的函数满足为的导函数，且，则（）A．B．为奇函数C．D ．设，则11.若正实数满足，则下列说法正确的是（）A．的最大值为B ．的最大值为C．的最小值为D ．的最小值为12.已知点，点是双曲线左支上的动点，是圆上的动点，则（）辽宁省大连市康考迪亚高级中学2022-2023学年高三二模拟数学试题(3)辽宁省大连市康考迪亚高级中学2022-2023学年高三二模拟数学试题(3)三、填空题四、解答题A．的实轴长为6B．的渐近线为C．的最小值为D．的最小值为13. 在△ABC 中，内角A ，B ，C 所对的边分别为a ，b ，c ，且，；则角___________，a 的取值范围为___________.14.已知函数，那么在点处的切线方程为___________．15. 已知等差数列前项的和为，若，且三点共线(该直线不过点)，则________________16. 设，，函数，其中是自然对数的底数，曲线在点处的切线方程为.（Ⅰ）求实数、的值；（Ⅱ）求证：函数存在极小值；（Ⅲ）若，使得不等式成立，求实数的取值范围.17. 面试是求职者进入职场的一个重要关口，也是机构招聘员工的重要环节.某科技企业招聘员工，首先要进行笔试，笔试达标者进入面试，面试环节要求应聘者回答3个问题，第一题考查对公司的了解，答对得2分，答错不得分，第二题和第三题均考查专业知识，每道题答对得4分，答错不得分.(1)若一共有100人应聘，他们的笔试得分X 服从正态分布，规定为达标，求进入面试环节的人数大约为多少（结果四舍五入保留整数）；(2)某进入面试的应聘者第一题答对的概率为，后两题答对的概率均为，每道题是否答对互不影响，求该应聘者的面试成绩Y 的数学期望.附：若（），则，，.18.已知多面体中，四边形为平行四边形，平面，且，，，.(1)求证：平面平面；(2)若直线与平面所成的角的正弦值为，求的值.19.在①，②这两个条件中任选一个，补充在下面问题中并解答：在中，内角，，的对边分别为，，，已知，，且___________，求及的面积.注：如果选择多个条件分别解答，按第一个解答计分.20. 2022年，举世瞩目的冬奥会在北京举行，冬奥会吉祥物“冰墩墩”和“雪容融”有着可爱的外表和丰富的寓意，自亮相以来就好评不断，深受各国人民的喜爱.某市一媒体就本市小学生是否喜爱这两种吉祥物对他们进行了一次抽样调查，列联表如下：（单位：人）喜爱不喜爱合计男生302050女生401050合计7030100(1)根据列联表及参考公式和数据，能否在犯错误的概率不超过2.5%的前提下，认为是否喜爱吉祥物与性别有关？(2)现从样本男生中按分层抽样的方法取出5分，再从这5人中随机抽取3人，记抽取的3人中有X人喜爱吉祥物，求X的分布列和期望.参考数据及公式：，其中.参考数据：0.150.100.050.0250.0102.072 2.7063.841 5.024 6.63521. 已知圆M与直线相切于点，圆心M在x轴上.（1）求圆M的标准方程；（2）过点M且不与x轴重合的直线与圆M相交于A，B两点，O为坐标原点，直线，分别与直线相交于C，D两点，记，的面积为，，求的最大值.。

2022-2023年BIM工程师之BIM工程师通关模拟考试试卷提供答案解析

2022-2023年BIM工程师之BIM工程师通关模拟考试试卷提供答案解析单选题（共20题）1. 住房部印发的《建筑工程设计信息模型分类和编码标准》中建筑信息模型分类对象应包括建筑工程中的()内容。

住房部印发的《建筑工程设计信息模型分类和编码标准》中建筑信息模型分类对象应包括建筑工程中的()内容。

A.建设要求B.建设进程C.建设资金D.建设周期【答案】 D2. 预算比较充裕的企业在面对完全异形的项目时，选择BIM建模软件应优先考虑()。

预算比较充裕的企业在面对完全异形的项目时，选择BIM建模软件应优先考虑()。

A.DigitalProjectB.ArchiCADC.BentleyD.Revit【答案】 A3. 下列选项属于钢深化设计内容的是()。

下列选项属于钢深化设计内容的是()。

A.杆件连接节点深化B.管线支吊架设计C.门窗等构件深化D.钢筋绑扎位置及绑扎顺序深化【答案】 A4. IPD协议与BIM应用相结合，协作团队能克服传统工作流程中所遇到的困境，他们使用最有效的工具并且能从项目整体考虑问题。

下面哪一项不是IPD协议的优点()。

IPD协议与BIM应用相结合，协作团队能克服传统工作流程中所遇到的困境，他们使用最有效的工具并且能从项目整体考虑问题。

下面哪一项不是IPD协议的优点()。

A.产品研发周期增加B.产品质量提高C.产品成本降低D.研发费用占总收入的比率降低【答案】 A5. BIM是近十年在原有CAD技术基础上发展起来的一种多维模型信息集成技术，其中多维是指三维空间、四维时间、五维()、N维更多应用。

BIM是近十年在原有CAD技术基础上发展起来的一种多维模型信息集成技术，其中多维是指三维空间、四维时间、五维()、N维更多应用。

A.设计B.成本C.运营D.开发【答案】 B6. 下列选项不属于BIM技术在施工进度管理中的应用的是( )。

下列选项不属于BIM技术在施工进度管理中的应用的是( )。

2022-2023年BIM工程师之BIM工程师综合提升模拟考试试卷和答案

2022-2023年BIM工程师之BIM工程师综合提升模拟考试试卷和答案单选题（共20题）1. 在标高为3000mm的天花板为主体上创建一个照明灯，该照明灯“属性”栏中“偏移量”设置为600mm，那么该灯高度实际为()。

在标高为3000mm的天花板为主体上创建一个照明灯，该照明灯“属性”栏中“偏移量”设置为600mm，那么该灯高度实际为()。

A.3000mmB.3600mmC.2400mmD.600mm【答案】 B2. 下面哪一项不是造价管理方面的应用体现()。

下面哪一项不是造价管理方面的应用体现()。

A.劳务管理B.合同管理C.变更签证管理D.成本分析【答案】 A3. 下列选项中，不属于Revit族的分类有()。

下列选项中，不属于Revit族的分类有()。

A.内建族B.系统族C.体量族D.可载人族【答案】 C4. 对管线与其他管线或构件间是否满足最小设计及安装距离的要求进行检查是属于碰撞检查中的()。

对管线与其他管线或构件间是否满足最小设计及安装距离的要求进行检查是属于碰撞检查中的()。

A.硬碰撞检查B.重叠检测C.最小距离检测D.实体碰撞检测【答案】 C5. 结构()，用于绘制结构梁板柱的钢筋、标注钢筋代号和布筋范围、钢筋量注释等。

结构()，用于绘制结构梁板柱的钢筋、标注钢筋代号和布筋范围、钢筋量注释等。

A.布置平面B.配筋平面C.模板平面D.基础平面【答案】 B6. 以下属于BIM模型交付标准的是()。

以下属于BIM模型交付标准的是()。

A.IFCB.IDMC.IFD.IPD【答案】 A7. 下列哪项是Revit提供的创建建筑红线的方式()。

下列哪项是Revit提供的创建建筑红线的方式()。

A.通过角点坐标来创建B.通过导入文件来创建C.通过拾取来创建D.通过输入距离和方向角来创建【答案】 D8. Revit中创建楼梯，在【修改|创建楼梯】—【构件】中不需要设置的选项有()。

Revit中创建楼梯，在【修改|创建楼梯】—【构件】中不需要设置的选项有()。

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CIMA—E2模拟题及分析（3）1.TS Consultants has been asked to investigate the issues underlying the underperformance and low staff morale of the Finance Department in YR Hospital.The consultants have access to various sources of information such as the recent staff satisfaction survey which shows that staff morale in the department is low. In addition, statistics from the HR Department reveals that both absenteeism and staff turnover are exceptionally high in the Finance Department. There have also been many complaints from other areas of the hospital about both the management and staff working in the department. However, staff enjoy competitive salaries and other excellent working conditions such as free car parking, a subsidised canteen and access to sports facilities.The consultants have run some focus groups with members of staff working in the department to try to gather more information to help them better understand the causes of underperformance and low staff morale. The findings suggest that there appears to be very much a “them and us” culture between management and staff, with the managers in the department exerting power based on their position and status. Staff say that they are only allowed to undertake the specific activities included in their narrow job descriptions and feel unable to fully contribute as a result of the chain of command in the Finance Department. Staff also say that they are not involved in decisions regarding the department’s activities, and many say they have not had any training.They mentioned that there are very few career progression opportunities because of this. They feel their contributions are not recognised by management and that they never receive feedback on their performance. Staff characterise the leadership and management of the department as task-focused, with tight controls and close supervision.Having undertaken the review, the consultants are preparing the recommendations on how to improve the poor performance and low staff morale.RequiredWith reference to theory, discuss the recommendations TS Consultants could make to help improve performance and staff morale in the Finance Department of YR Hospital.(Total for Question One = 10 marks)2. M is a business that sells custom made computer-based information systems. Each customer order is for a unique system, which will involve experts from many functional areas within M. Each customer expects a high level of individual attention. Some systems take only four to six months to design and produce and cost less than €50,000, whereas other systems cost several million Euros and can take up to three years to complete. Projects are continually being completed and started.A Management Consultant's review of M's organisational effectiveness has concluded that the matrix structure is the most appropriate for M.Required:Identify the characteristics of the organisation that make it appropriate for M to have a matrix structure.(Total for Question Two = 10 marks)3. JB has recently joined the Finance Department of P Company as a trainee management accountant. As part of the Company's induction, she has been offered a mentor. However, since JB has not had any previous experience of mentoring, she is unconvinced of the benefits. She has asked LC, the facilitator of the induction session, to explain what is involved in the process of mentoring and how it might be a benefit to her as a new member of staff.Required:Explain the points that LC should make concerning the process and the benefits of mentoring for new members of staff.(Total for Question Three = 10 marks)4. PRC Company, a retailer of baby clothes and toys, has been in existence for 20 years. Its approach to strategy has tended to be informal and emergent rather than planned. However, the company is facing uncertain times and at a recent Board meeting, one of the directors suggested that the company should adopt a more formal approach to how it develops its strategy. He has suggested that the use of strategic management tools and techniques could help and, as a start, has recommended that the company should undertake a corporate appraisal.Required:Explain the purpose of corporate appraisal (SWOT), and what would be involved in PRC Company undertaking a corporate appraisal.(Total for Question Four = 10 marks)(6 marks) (Total for Question Three = 10 marks)试题答案：1、【答案】In making their recommendations TS Consultants could refer to Hertzberg’s theory on motivation. Essentially, the two factor theory proposed by Herzberg suggests that there are hygiene factors which need to be in place in order to reduce staff dissatisfaction. If they are absent this can lead to dissatisfaction and consequently impact on performance. For ex ample, factors surrounding the job context such as pay, working environment, company policy and interpersonal relationships. These factors tend to be extrinsic to the job itself and whilst they are unlikely to motivate staff, if they are not right can cause dissatisfaction and de- motivation. The other set of factors are those, which if present, can motivate individuals to superior effort and performance. They tend to be related to the job itself, in other words are intrinsic factors and are referred to as motivators or growth factors.Applying this theory to the Finance Department based on the Consultants findings, it is apparent that the hygiene factors such as competitive salaries and good physical working conditions are in place. However, there are some hygiene factors that need attention, specifically the nature of supervision. The consultants should recommend that action is needed to address the nature of supervision by management and the poor relationships suggested by the 'them and us' culture, which would involve a shift in the approach to leadership in the department.Another set of recommendations should be made which relate to the potential motivating factors, such as those relating to recognition, challenging work, responsibility and advancement. This could include reviewing job design to determine possibilities for job enlargement and job enrichment. This would involve exploring the design of job roles in the Finance Department to widen the scopeof jobs, providing more interesting and challenging work for staff. The benefit to employees would be the development of new skills and being given greater responsibility through empowerment. This would, however, require the managers to adopt a more participative leadership style, with junior staff given greater responsibility for their own areas of work and encouraged to participate in decision making, but with managers providing constructive feedback.Another recommendation would be to look at how improved prospects for career development could be achieved. This might mean providing opportunities for lateral moves to enable staff to gain new experiences and competencies.A recommendation could be made to introduce some kind of recognition scheme since recognition is an important motivator. This could be achieved, at one level, by simply encouraging managers to thank members of staff for their contribution, acknowledging extra effort and performance. More formal recognition systems could also be considered.TS Consultants should make a recommendation which highlights the training and development needs of managers in the Finance Department. To resolve some of the difficulties, it is likely that the managers will need to adapt their leadership style to a more democratic approach. Reference to the Blake and Mouton managerial grid would help identify the focus on the training needs for the managers. It would seem from the scenario that currently they have the characteristics of authority-compliance management with a high concern for the task, but low concern for people. Leadership training and development should be designed to help the managers to understand the need to balance concern for the task with the concern for people. Development interventions should focus on helping them to develop better working relationships with their teams, perhaps using team building techniques.(Answers could develop with reference to alternative theories on motivation and management/leadership styles).2、【答案】The characteristics of M that are appropriate to it adopting a matrix organisational structure are as follows:•The business of M consists of a series of projects which are custom made, which are complex and require staff from a number of different functional areas;•The projects undertaken by M have different start and end dates, so the organisation is continually reassigning resources from project to project as one ends and another begins;•The projects undertaken by M are complex so the staff benefit from also being assigned to a technical function (such as finance or procurement) where they can share knowledge and experience with colleagues in their functional teams;•The projects undertaken by M are often expensive, so having resources controlled by functional heads should lead to improved utilisation and reduced duplication across the different projects; •The projects undertaken by M are customer facing and customers expect a high level of customer focus. Therefore, the customer will require a single point of contact (the project manager) to deal with customer requests and problems.3、【答案】LC could start by explaining to JB that the purpose of a mentoring system is to provide new employees with a forum to discuss development issues in a relaxed and supportive environment. A mentoringsystem would be useful to JB, as a new member of staff, in helping her socialise into the culture of the organisation and facilitate quicker learning about the way the organisation works. LC could go on to say that the mentoring relationship is not based on authority but, rather, a genuine wish by a mentor to share knowledge, advice and experience with junior members of staff.LC should explain that the mentor would be in a senior position within P Company, and the purpose would be to guide and support JB, as a less experienced employee. LC should also explain that whilst JB’s mentor will hopefully be from the finance function that she has joined, the person acting as mentor would not be her direct line manager. The reason for this is to ensure that the mentor can act as an independent arbiter, and avoid the danger of conflict given the developmental nature of mentoring versus line management. The mentor would normally be a role model, having already achieved a status to which JB might aspire.LC could then explain the different functions of mentoring, for example differentiating between career-enhancing and psychological functions.In terms of career enhancing, a mentor could help JB in her career with P Company through exposure, visibility and sponsorship. Having a mentor could also help JB in expanding her network of contacts and in gaining greater exposure in the organisation.The psychological function of mentoring could help JB enhance her competence and effectiveness in her role. LC could point out that the role of the mentor would be to encourage and assist JB in analysing her performance and identifying her strengths and weaknesses.The mentor would provide JB with honest but supportive feedback and guidance on how she could work on her weaknesses. The mentor would also provide feedback and encourage JB to reflect on her behaviour and experiences as she develops into her new role. LC could explain that JB could ask her mentor questions and learn from her mentor’s experience, using the mentor as a safe sounding board. So having a mentor should help JB in her new job through encouragement and nurturing her learning and development.LC should also explain that mentoring would work alongside some of the more formal control mechanisms such as appraisal. The mentor would be able discuss with JB her training needs, advise on qualifications and provide a forum for her to discuss any interpersonal problems a nd career goals.4、【答案】Corporate appraisal, sometimes referred to as SWOT, involves the quantitative and qualitative review of a company’s internal strengths and weaknesses and its relationship with external opportunities and threats. In essence, it could be used to summarise the key issues from PRC's business environment and its strategic capability, that are most likely to impact on its future strategic development.Conducting a corporate appraisal brings together information derived from an analysis of the trends in the external and competitive environments and internal developments that may be of significance to PRC Company. The outcomes from the corporate appraisal could then be used to determine the company's current position and inform whether it should continue with its existing strategy or formulate a new strategy that will enable it to operate more effectively.The process of conducting a corporate appraisal will require PRC to draw on two sets of data: •Information on the current performance and resource position of the company to establishinternal capability. Data will need to be captured from performing ananalysis of the internal position of PRC Company, its resources and competences, and conclusions from value chain analysis.•Information on the business environment and how this is likely to change, identifying key trends. This information will need to be collected through the process of external environment analysis (for example using the PESTEL framework and competitor analysis using Porter’s five forces framework).The internal appraisal for PRC Company should highlight:•Strengths, which are the particular skills or distinctive/core competences which the company possesses and which will give it an advantage over its competitors. These are the things the company should seek to exploit. In identifying strengths, it is important that it highlights not just what PRC Company is good at, but how it is better, relative to the competition. •Weaknesses, which are the shortcomings in the company and which can hinder it in achieving its strategic aims. For example, lack of resources, expertise or skill.Strengths and weaknesses should relate to industry key factors for success and help PRC Company to assess how capable it is in dealing with changes in its business environment. •Opportunities relate to the events or changes outside the company, i.e. trends in its external business environment which are favourable to the company. For example, what opportunities exist in the business environment, what is the capability profile of the competitors, are they better placed to exploit these opportunities? The events or changes identified will provide some strategic focus to the decision-making for managers in the company.•Threats relate to events or changes outside the company, i.e. trends in its business environment which are unfavourable and that must be defended against. The company will need to introduce strategies to overcome these threats in some way or it may start to lose market share to its competitors.The external appraisal will assist PRC Company in identifying opportunities which can be exploited by the company’s strengths and also to anticipate environmental threats against which the company must protect itself. In other words, strategies should be developed to minimise weaknesses, or develop strengths, taking advantage of opportunities or counteracting problems from environmental changes.Using the SWOT analysis should help PRC Company to focus on future choices and gain a better understanding of the extent to which it has the internal capability to support the changes. It will also facilitate the identification and generation of possible future strategic options for PRC.参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。