Cima E2 2013年3月试题
2013年3月公共英语二级真题及答案解析
2013年3月公共英语二级真题及答案解析(1~5/共5题)听力理解对话一听下面5段对话。
每段对话后有一道小题，从题中所给的[A]、[B]、[C]三个选项中选出最佳选项，并标在试卷的相应位置。
听完每段对话后，你都有10秒钟的时间来回答有关小题和阅读下一小题。
每段对话仅读一遍。
Play00:0002:02Volume第1题Who joined the company recently?A.Some designers.B.An art director.C.Some photographers.第2题What does the woman mean?A.She knows the manager.B.She just moved in here.C.She is a visitor.第3题What did the woman do last weekend?A.She took a walk.B.She went boating.C.She stayed at home.第4题Where is National City Bank?A.On Elm Street.B.On Oak Street.C.On Poplar Street.第5题What will Lisa do after work?A.Pick up her friends.B.Go for a drink with her friends.C.Meet her friends at a repair shop.下一题(6~7/共15题)对话二听下面每段对话或独白。
每段对话或独白后有几个小题，从题中所给的[A]、[B]、[C]三个选项中选出最佳选项，并标在试卷的相应位置。
听每段对话或独白前，你将有时间阅读各个小题，每小题5秒种；听完后，各小题给出5秒钟的作答时间。
每段对话或独白读两遍。
Play00:0001:57Volume第6题What does the man think of the French restaurant?A.The menu is too old.B.It´s too far away.C.The price is too high.Why does the man want to eat in?A.He´s in a bad mood.B.He´s good at cooking.C.He´s tired of eating out.上一题下一题(8~10/共15题)对话二听下面每段对话或独白。
CIMA—E2模拟题及分析(3)
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。
2013年3月公共英语三级考试真题及答案
2013年3月公共英语三级考试真题及答案 SECTION I Listening Comprehension (25 minutes) Directions: This section is designed to test your ability to understand spoken English.You will hear a se lection of recorded materials and you must answer the questions that accompany them.There are two parts in this section~Part A and Part B. Remember, while you are doing the test, you should first put down your answers in your test booklet. At the end of the listening comprehension section, you will have 3 minutes to transfer all your answers from your test booklet to ANSWER SHEET l. If you have any questions, you may, raise your hand now as you will not be allowed to speak once the test has started. Now look at PartAin your test booklet. Part A Directions. You will hear 10 short dialogues~For each dialogue, there is one question and four possible answers.Choose the correct answer--A, B,C or D, and mark it in your test booklet.You will have 15 seconds to answer the question and you will hear each dialogue only once. . 1.What does the man want to do? [A] Learn how to dance [B]Dance with the woman. [C] Invite the woman to a party. [D]Ask for the woman's advice 2.What do we learn about the man? [A] He is health-conscious. [B]He is sensitive to taste. , [C] He often catches colds. [D]He likes eating onions. 3.Where is the woman talking with the man? [A]At her workplace. [B]At her home. [C] In a hospital. [D]In a hotel. 4.What do we learn about David's sister? ’ [A] She is living in Paris now. [B].She is moving to Paris soon. [C] She will leave her husband. [D]She will work in Paris soon, 5.What does the woman say to the man? [A]She must change her driving habits. [B]She must learn the new traffic rules. [ C ] She must renew her driver's license. [D] She must improve her driving skills. 6. What is the man mainly talking about? [ A ] A long-lost friend. [ B ] Preparations for a trip. [ C ] An extraordinary experience. [D] Wild animals in South Africa. 7. What is the woman' s purpose in speaking to the man? [ A ] To tell him about a bank robbery. [ B ] To recommend a good Book to him. [ C ] To give him some advice on safety. [D] To ask him to help her with banking. 8. What is the most important quality a parent should have according to the man? [ A ] To be patient. [ B ] To be consistent. [ C ] To be supportive. [D] To be considerate. 9. Why is the woman happy? [ A ] Her present rent is much lower. [ B ] Her room is bigger than before. [ C ] She has got rid of her dull work. [D] She has left her former roommate. 10. What are the speakers going to do? [ A ] Change to another flight. [ B ] Take a rest while waiting. [ C ] Take their seats on the flight. [D ] Complain about the flight delay. Part B Directions: You will hear four dialogues or monologues. Before listening to each one, you will have 5 seconds to read each of the questions which accompany it. While listening, answer each question by choosing A, B, C or D. After listening, you will have 10 seconds to check your answer to each question. You will hear the recording only once. Questions 11--13 are based on the following conversation between a man and a woman who have just arrived at the cinema. 11. Why did the speakers go to the cinema early? [ A ] To get ideal seats. [ B ] To buy some drinks. [ C ] To avoid traffic jams. [D] To meet some friends. 12. Where was the man when he offered to get something to drink? [ A ] At the cinema Box office. [ B ] Between the rows of seats. [ C ] In the line to get into the cinema. [D] In the lobby when they had a rest. 13. What can we learn about the ticket? [ A ] It was for a seat in the front row. [ B ] It could be used by two holders. [ C ] It could be used repeatedly. [D] It showed no seat number. Questions 14--17 are based on the following conversation between a reporter and a pop singer. 14. Why did the company put the two singers together as a group? [ A ] They are B。
2013年3月公共英语三级真题及解析
2013年3月公共英语三级真题及解析Sandy Simonson:The students you pictured have positive attitudes; they expect to work hard on their own. Con-sequently, the effort they put in produces positive results. But my sons are different. They see their parents read. They were read to at home. We' ve encouraged and praised the genuine efforts they' ve made. But the bottom line for my sons is that until something fires them up from within, they are content to do as little work as possible.Bridget Boyle :Parents should do these things to make their child a better student: turn off the television. Fill every room with books. Play, read, travel, and then read some more with your kids. If reading be-comes the primary form of entertainment in the home, youngsters will turn to books. It was my pleasure to catch them reading on their own. Killing our television wasthe best thing we ever did.Deborah Curtin:Your report provided a glimpse into the life of young geniuses, but nobody made these kids better students. Each one can obviously grasp any task. Each could have been left in a box with a book and would have ended up self-taught. You did, however, confirm my belief that most teachers are only capable of communicating information to ready-made A students. Of course, there are a few good teachers, but they cannot overcome the defective system we have.Alan Holman:I don' t think that the success of students really depends on marks. I just finished writing my second average-length stage play, which is going to bc produced at my high school. And I' m also playing a part in Hamlet. Despite all these really great things, my marks in school are really bad. I pay more attention to my hobbies than to school, and it' s actually getting mc somewhere. So marks aren't everything.Now match the name of each person (61 to 65) to the appropriate statement.Note: there are two extra statements.StatementsA．Grades cannot fully reflect the whole picture of a student.B．Try your best to make your children habitual readers.C．Tolerant parents are sure to shape successful children.D．Parents' encouragement helps to improve children' s performance at school.E．Schooling is very different from educating.F．Good students are actually not made but born.G．Students cannot become better at school unless theyare self-driven.61、Charles Swecker62、Sandy Simonson63、Bridget Boyle64、Deborah Curtin65、Alan HolmanSECTION IV Writing Part A(40 minutes)66、You have read the following notice about a lost handbag. As you have lost your bag, youwant to contact the Lost and Found office to know if the bag is yours.Write an email to the Lost and Found office, telling about:1) when and where you lost your bag;2) what your bag is like and what is in it.You should write about 100 words. Do not sign your own name at the end of your email.Use "Wang Lin" instead.SECTION IV Writing Part B(40 minutes)67、Below is a table showing the percentages of people ina big city going to work in different ways in 2007 and 2011. Look at the table closely and write an essay of about 120 words making reference to the following points:1) the difference between the two years in the ways of people going to work;2) the possible reasons for the difference. 参考答案及精析第一部分听力理解【答案】1．B 2．A 3．C 4．B 5．D 6．C 7．C 8．B 9．D 10．B 11．A 12．C 13．D 14．C 15．A 16．D 17．C 18．D 19．C 20．A 21．B22．C 23．A 24．D 25．B【听力部分录音材料】Part A1. M: Good evening. My name is Tom Smith, may I know your name?W: My name is Mary Class on.M: Mary, would you care to dance?W: I' d love to, but I have to be off with something important to do.2. M: We' d better start to eat onions frequently, Linda.W: But you hate onions, don't you?M: Until I learned from a report from today' s paper that they protect people from flu and colds. After all, compared with health, taste is not so important.3. W: When do you think that I can go home, Doctor Smith?M: Well, you came in on Monday and today is Friday. I say that you could probably leave tomorrow. But you should stay at home and not go back to work too soon.4. M: Laura, I ran into David today.W: Really? Did he say anything about his sister?M: Yes. She should be leaving London very soon because her husband has taken a job in Paris.5. M : Do you have a driver' s license?W: No. I am going to take the test in a couple of weeks.M: Didn't you drive in your own country?W: Yes. But I have to be more skilled.M: And you have to study the traffic rules too.6. M: Let' s back up. Where was I?W: You were talking about your trip to South Africa.I bet you had a great time.M: Yes, we did. In fact, you know what we en-countered.W: A long-last friend?M: Come on ! A lion.7. W: When do you usually go to the bank, John?M: Anytime I have to. Why did you ask?W: You' d better avoid Friday mornings. I' m reading an interesting book these days. And it says most robberies happen on Friday mornings.8. W : What do you think of your father?M: Oh, he was the first stable male figure in my life. The best attribute a parent can have is con-sistency. When he said he would be there at 3 o'clock, he was there. That meant more to me than anything.9. M: How do you like your new room, Jane?W: It' s not big; the rent is high. And I' m far away from work. But I enjoy myself very much.M : Why?W : I am able to get rid of that annoying roommate at last.10. M: Our flight will be delayed by 6 hours. That means it won' t be leaving until 3:30 in the afternoon.W: What shall we do in the meantime?M: Let' s find some seats in the quiet part of the terminal to take a nap.W: Good idea. I am pretty tired.Part BQuestions 11 ~ 13W: Wow, look at the line. It' s worse than I expected. We are lucky we got here an hour earlier. Or else we will definitely have had problems getting tickets. I'm glad we made the effort to come early.M: Me too. I learned my lesson the last time I went to a new film. I didn' t arrive early enough and ended up with a terrible seat all the way in the front row. Believe me, it was one of the worst movie experiences ever.W: Yeah. I hate sitting in the first row.M: By the way, it was really nice of you to get this ticket for me. Why don' t I show you a bit of appreciation by gettingyou a drink?W: That would be great.M: OK. What kind of soda do you want?W : Let me see. I' ll take a large coke. Thanks a lot.M: I' d better get going. You hold my place and I' ll be back really quick. Oh, I almost forget. I' d better hold on to my ticket in case you get let in before I get back. If that happens, just save me a seat and I'll meet you inside.W: OK. It' s a plan.Questions 14 ~ 17W: You two are quite different. How did your company put you two together as a team?M: At first, they wanted to hear our harmony. We sang to them and they really liked to. So they decided that it would be best to put us together as a group.W: What are some of the distinctive features of your music?M: We have a variety of different songs; we have four different styles: soft rock, slow music, love songs and country music. But we are most at home with soft rock. I really like our voices merged together and I like how it sounds. Actually, there is a song called Studying. Our company really likes the song because it represents our voice.W: What would you like to bring to the audience through your music?M : I' d like to recommend our first song to everyone. The name of the song is Believe. The main idea we want to share is that we want to tell everyone you have to believe in yourself before people can believe in you. Actually we want to bring our music to everyone and make everyone happy. Music is something all around you. You can listen to music and you can feel what the music says.Questions 18 ～21W: I don' t think Poppas is right for this position.M: I agree. He' s got experience as a computer operator but he has very little training in programming. What about Anderson?W: I like him. He seems very enthusiastic and he knows a lot about programming.M: That' s true. Do you think he is dependable enough, though? He' s already had two different jobs this year. He might work for a couple of months and then decide to leave.W: I suppose so. But his last supervisor wrote a three-page letter of recommendation. He says Anderson is an excellent programmer.M: He probably is. But we don' t want him to leave after we' ve spent a lot of time training him. Actually, I think Logan is the best candidate.W: She hash' t worked since she got married, hash' t she ?M: She' s been taking care of her family. But she is really devoted.W: Oh, yes. The letter from her principal says she did a wonderful job. Do you think she' ll be a good programmer?M: I bet she will. She has an excellent letter of recommendation from her teacher at the institute she attended.W: That' s true.M: And Logan seems more professional. She was well-dressed and seemed to have a very positive attitude about working for us.Questions 22 ～25M: Well, what do you think is the reason most people do so badly at reaching goals?W: They lose focus. Everybody' s life is busy. There is so much happening in everybody' s life. That what happens is they might have a goal and then something will get in the way of that. Maybe their goal is that they want to go on a holiday every year and they put in their leave form with their boss and their boss may ask them to wait for another month and then for another month. That is, so different things get in their way and people don' t stand up for their goals. They don' t struggle for them. They let other forces push them around a little bit. Also, a lot of people don' t set goals ; they think they do. But it' s either a dream of very loose goal. So when they have to make a decision about a necessary action in their life the goal is so far back in their mind that they don' t act in its best interest. Also because people will sit down and say "oh, here are my goals" and forget all about them. Revisiting them every week is a good way. They stay at the top of your mind so you can take actions based on them.第二部分英语知识运用第一节单项填空参考译文我不知道为什么英国的酒吧让我感到失望，毕竟酒吧是英国男性最喜欢的聚会场所，在那里，他们可以和朋友聚会，一起喝啤酒、讨论足球或者赛马，抑或谈生意或者任何他们脑子里想的事情。
雅思机经真题2013年3月2日
雅思机经真题2013年3月2日(总分：99.99，做题时间：90分钟)听力预订海滨酒店（分数：10.00）(1).address: 61/71, KVIUA （分数：1.00）__________________________________________________________________________________________ 正确答案：()解析：(2).March （分数：1.00）__________________________________________________________________________________________ 正确答案：()解析：(3).nationalities: Canadian and Australian, total 7 persons （分数：1.00）__________________________________________________________________________________________ 正确答案：()解析：(4).don’t ask for kitchen （分数：1.00）__________________________________________________________________________________________ 正确答案：()解析：(5).need restaurant （分数：1.00）__________________________________________________________________________________________ 正确答案：()解析：(6).最贵的房间maximum price: $120 （分数：1.00）__________________________________________________________________________________________ 正确答案：()解析：(7).parents-in-law 房间希望有 good sea view （分数：1.00）__________________________________________________________________________________________ 正确答案：()解析：(8).don’t mind the shared bathroom （分数：1.00）__________________________________________________________________________________________ 正确答案：()解析：(9).guests can watch the birds （分数：1.00）__________________________________________________________________________________________ 正确答案：()解析：(10).special requirement of the helicopter trip air view-photos（分数：1.00）__________________________________________________________________________________________ 正确答案：()解析：1.车站设施布局介绍从人在的那个地方对面开始说，后来又说到了taxi那边，最后一个waiting room在起点的上面between cafe and tourist office。
2013年3月公共英语二级考试真题及答案
2013年3月公共英语二级考试真题及答案第一部分听力第一节听下面5段对话。
每段对话后有一个小题，从题中所给的[A]、[B]、[C]三个选项中选出最佳选项，并标在试卷的相应位置。
听完每段对话后，你都有1O秒钟的时间来回答有关小题和阅读下一小题。
每段对话仅读一遍。
1. Who joined the company recently?[A] Some designers. [B] An art director. [C] Some photographers.2. What does the woman mean?[A]She knows the manager.[B] She just moved in here.[C]She is a visitor.3. What did the woman do last weekend?[A] She took a walk. [B]She went boating. [C]She stayed at home.4. Where is National City Bank?[A] On Elm Street. [B].On Oak Street, [C] On Poplar Street.5. What will Lisa do after work?[A] Pick up her friends.[B] Go for a drink with her friends.[C] Meet her friends at arepair shop.第二节听下面5段对话或独白。
每段对话或独白后有2至4个小题，从题中所给的A,B,C 三个选项中选出最佳选项，并标在试卷的相应位置。
听每段对话或独白前，你将有5秒钟的时间阅读各个小题;听完后，各小题将给出5秒钟的作答时间。
每段对话或独白读两遍。
听下面一段对话，回答第6和第7题。
6. What does the man think of the French restaurant?[A] The menu is too old. [B]It's too far away. [C]The price is too high.7. Why does the man want to eat in?[A] He's in a bad mood.[B] He's good at cooking.[C] He's tired of eating out.听下面一段对话，回答第8至第10题。
2013管理系统类联考综合真题
2013年管理类联考综合能力真题一、问题求解:第1-15小题,每小题3分,共45分,下列每题给出的A\B\C\D\E五个选项中,只有一项是符合试题要求的,请在答题卡上将所选择的字母涂黑。
1.某工厂生产一批零件，计划10天完成任务，实际提前2天完成，则每天的产量比计划平均提高了（）A 15%B 20%C 25%D 30%E 35%2、甲乙两人同时从A点出发，沿400米跑道同向均匀行走，25分钟后乙比甲少走了一圈，若乙行走一圈需要8分钟，甲的速度是（单位：米/分钟）（）A 62B 65C 66D 67E 693、甲班共有30名学生，在一次满分为100分的考试中，全班平均成绩为90分，则成绩低于60分的学生最多有（）个。
A 8B 7C 6D 5E 484、某公司有甲工程60天完成，由甲乙两公司共同承包需要28天完成，由乙丙两公司共同承包需要35天完成，则有丙公司承包完成该工程需要的天数为（）。
A 85B 90 C95 D 100 E 10510、有一批水果要装箱，一名熟练工单独装箱需要10天，每天报酬是200元；一名普通工单独装箱需要15天，每天报酬是120元。
由于场地限制，最多可同时安排12人装箱，若要求一天内完成装箱任务，则支付的最少报酬是（）元。
A 1800B 1840C 1920D 1960E 2000二、条件充分性判断：（A）条件（1）充分，但条件（2）不充分（B）条件（2）充分，但条件（1）不充分（C）条件（1）和条件（2）都不充分，但条件（1）和条件（2）联合起来充分（D）条件（1）充分，条件（2）也充分（E）条件（1）和条件（2）都不充分，但条件（1）和条件（2）联合起来也不充分23、某单位年终共发了100万元奖金，奖金金额分别是一等奖1.5万元，二等奖1万元，三等奖0.5万元，则该单位至少有100人。
（）（1)得二等奖的人数最多（2）得三等奖的人数最多24、三个科室的人数分别为6、3和2，因为工作需要，每晚需要安排3人值班。
2013知识课程 答案
2013年3月CIMA-P1真题答案1.1The correct answer is B.1.2 ((1+0.09) / (1+0.03) – 1) x 100 = 5.83%The correct answer is D.1.3 The minimum outcome for a fee of $600 is $360kThe minimum outcome for a fee of $800 is $400kThe minimum outcome for a fee of $900 is $360kThe minimum outcome for a fee of $1,000 is $320kTherefore if the committee wants to maximise the minimum cash inflow it will set a fee of $800. The correct answer is B.1.4 A regret matrix is shown below:Maximum regret if set fee of $600 is $40kMaximum regret if set fee of $800 is $60kMaximum regret if set fee of $900 is $75kMaximum regret if set fee of $1,000 is $120kTo minimise the maximum regret a fee of $600 should be set.The correct answer is A.1.5 Investment A = (1.017)4 = 6.975%Investment B = (1.034)2 = 6.916%Investment C = (1.054)12/9 = 7.264%Investment D = 7%The correct answer is C.1.6 Using the high-low method to separate fixed and variable costs:Variable cost per unit = ($392,000 - $304,000) / (35,000 – 24,000) = $8 per unit Fixed costs = $304,000 – (24,000 x $8) = $112,0001.7 Yield to maturity of similar bonds is 10%, therefore use 10% as the discount rate.1.8 Production budget for Product D2.（a）Treasury BillsThese are issued by the government for terms of up to three months and therefore have minimal capital risk as they are backed by the government. The bills are sold by tender each week at a discount to their nominal value. They are redeemed at their nominal value giving an implied interest rate. They are therefore subject to interest rate risk since if market rates increase the holder loses the opportunity for higher rates.Treasury bills are also traded on the money market and so the holder can sell them to obtain immediate cash at any time giving excellent liquidity. If sold before maturity however the holder would also be exposed to capital risk as the value of the investment changes in response to market interest rate movements.Bank Deposit AccountBank deposit accounts are normally seen as having very low risk although in the current economic climate it is possible for a bank to fail and be unable to repay the deposit when required. Some deposit accounts are instant access which allows investors to withdraw their funds without notice and without loss of interest. Others allow investors to withdraw funds without notice but with an interest penalty. There are also accounts where notice is required before withdrawal of funds is allowed. In view of the relatively low risk and high liquidity, the rate of return on these accounts is very low. They are more suitable where an investor wants to earn interest on surplus funds but places great importance on liquidity.（b）IRR by interpolation:8% + (15,250/(15,250 + 1,030)) x (20% - 8%) = 19.2%If the company’s cost of capital increases to more than 19.2% the investment will no longer be viable. Thus it can increase by 140% before the investment is no longer viable.（c）（i）Material mix varianceOr alternatively:Weighted average cost per kg of input $328/50kg = $6.56 per kgMaterial mix variance（ii）Material yield varianceStandard kg of input per unit of output = 50 kg76 units output x 50 kg = 3,800 kg inputActual usage = 3,600 kgVariance = 200kg FStandard cost per kg = $6.56Variance = 200kg x $6.56 = $1,312 FOr alternatively:3,600kg should yield 3,600kg/50kg = 72 unitsActual yield = 76 unitsYield variance = 4 units FStandard material cost per unit = $328Yield variance = 4 units x $328 = $1,312 F（d）Examiner’s note: the question asks for two other actions. Examples of actions that would be rewarded are given below.The credit control department can put the customer on the ‘stop list’ for further orders. This can encourage rapid settlement of debts particularly if the customer has no other sources of supply for the goods or services. It will avoid any further outstanding debt but may not result in payment of the existing debt if the customer can obtain supply of goods or services from other suppliers.The credit control department could use a debt collection agency to collect the debt from the customer. This should result in rapid settlement of the debt and allow the credit control departmentto concentrate on other customers. It would however involve further expense as the agency would charge a fee for the collection. The quality of service varies considerably and the company must be careful to select an agent whose approach to the customer does not result in damage to the company’s reputation.The credit control department could take legal action to recover the debt. This is normally seen as a last resort. The first step could be to send a solicitor’s letter which may prompt payment and would avoid the need to go to court. It may not be cost effective to take court action but it may discourage other customers from delaying payment.（e）（i）At a selling price of $24:(70,000 x 0.2) + (80,000 x 0.5) + (90,000 x 0.3) = 81,000 x $24 = $1,944kAt a selling price of $25:(60,000 x 0.1) + (70,000 x 0.6) + (90,000 x 0.3) = 75,000 x $25 = $1,875kAt a selling price of $26:(30,000 x 0.3) + (60,000 x 0.4) + (70,000 x 0.3) = 54,000 x $26 = $1,404k(ii)The possible outcomes and the probability of them occurring are given below:60,000 x ($25 - $8) = $1,020k Joint probability is 0.1 x 0.7 = 0.0770,000 x ($25 - $8) = $1,190k Joint probability is 0.6 x 0.7 = 0.4290,000 x ($25 - $8) = $1,530k Joint probability is 0.3 x 0.7 = 0.2160,000 x ($25 - $10) = $ 900k Joint probability is 0.1 x 0.3 = 0.0370,000 x ($25 - $10) = $1,050k Joint probability is 0.6 x 0.3 = 0.1890,000 x ($25 - $10) = $1,350k Joint probability is 0.3 x 0.3 = 0.09The probability of achieving a contribution of greater than $1.1million is therefore0.42 + 0.21 + 0.09 = 0.72 i.e. 72%（f）A zero based budgeting (ZBB) system requires all costs to be specifically justified by the benefits to be expected. It therefore avoids the problems of incremental budgeting where it is assumed that the current activities will continue and that current expenditure is adding value to customers.A ZBB approach requires all activities to be justified and prioritised before a decision is made to allocate resources to the activity. This encourages a questioning approach by focusing attention not only on the costs involved but on the benefits that each activity provides. The ZBB approach requires the managers to prepare a number of alternative decision packages for each activity at different spending levels and to rank the decision packages in order of their contribution towards the hospital’s strategic objectives. This process makes the managers consider alternative approaches to achieving the hospital’s strategic objectives.3.（a）（i）Overhead cost workings:（a）（ii）（b）Using an activity based costing (ABC) system the cost drivers that cause a change to the cost of activities are identified. These cost drivers provide information to management to enable them to take actions to improve the overall profitability of the company. Cost driver analysis will provide information to management about how costs can be controlled and managed. Variance analysis will also be more useful as it is based on more accurate costs. The establishment of more accurate product costs should also help managers to assess product profitability and make better decisions concerning pricing and product mix.In this example the use of an ABC system has resulted in different levels of profit for each of the product groups. It is apparent that the Clothing product group is less profitable than thought and that both Electrical and Homeware are more profitable using the ABC system than using the absorption costing system. This information will enable management to make important decisions regarding pricing of the product groups. The prices in both the Electrical and Homeware product groups could potentially be reduced to make them more competitive and increase volumes. The prices in the Clothing product group could be increased to make the product group more profitable. Before making any decisions however managers would need to review market prices and consider the effect of any adjustment on the company’s market position. If market conditions would not allow an increase in price they could look at ways to reduce costs of clothing in particular. ABC gives more detailed information about how costs are incurred and the potential for cost reduction by reducing activity levels. The company may also consider the possibility of discontinuing the clothing product group as it is loss-making or allocating less store space to that product group.An activity based costing system can be extended beyond product costing to a range of cost management applications known as activity based management. These include the identification of value added and non value added activities and performance management in terms of measuring efficiency through cost driver rates.（c）Using an activity based costing (ABC) system the various support activities that are involved in making products or providing services are identified. ABC recognises that there are many different drivers of cost, not just production or sales volume. The cost drivers are identified in order to recognise a causal link between activities and costs. They are then used as the basis to attach activity costs to a particular product or service. However in some circumstances an activity based costing system will produce similar product costs to those produced using a traditional absorption costing system as follows:When consumption of overheads is primarily driven by volume.When overhead costs are low relative to direct costs.Where there is little diversity in the product range resulting in similar overhead resource input to all products.Where products are not complex or where products are mass produced.4.（a）Other fixed costsDepreciation per annum = ($24m – $2m) / 4 = $5.5mOther fixed costs (excluding depreciation) per annum= $8m - $5.5m = $2.5mContribution years 1 – 4Van usage = 8 customers per day x 360 days = 2,880 customers Total usage = 2,880 x 200 vans = 576k customersContribution per customer = $180 - $120 = $60Year 1 = 576k x 70% = 403.2k customers x $60 = $24.2mYear 2 = 576k x 80% = 460.8k customers x $60 = $27.6mYear 3 = 576k x 90% = 518.4k customers x $60 = $31.1mYear 4 = 576k x 90% = 518.4k customers x $60 = $31.1m Contribution forgone from depot salesYear 1 = 403.2k customers x 30% = 120.96k x $100 = $12.1m Year 2 = 460.8k customers x 30% = 138.24k x $100 = $13.8m Year 3 = 518.4k customers x 30% = 155.52k x $100 = $15.6m Year 4 = 518.4k customers x 30% = 155.52k x $100 = $15.6mCash flowsTaxationNet present valueNet present value = $6.2mThe net present value is positive therefore on this basis the company should go ahead with the project.（b）（i）Probability analysisThe company can determine a range of possible outcomes for each of the cash flows in the project, for example, a high, low and medium estimate of each cash flow could be determined. The probability for each can then be estimated.This can be used in several ways:(i) The net present value (NPV) of the project, if all high, low or medium estimates occurred, can be calculated along with the combined probabilities of their occurrence.(ii) The probabilities can be combined to calculate the expected value of each cash flow element and of the project as a whole.(iii) The NPVs of a sample range of possible outcomes and the probability of each NPV can be calculated. If a sufficiently large sample is taken the distribution of outcomes can be used to calculate the standard deviation of the NPVs and the probability of success of the project.All, or some, of the above can be used to provide some assessment of risk and to enable a more informed decision.(ii) Sensitivity analysisSensitivity analysis recognises the fact that most cash flows for a project are not known with certainty. Sensitivity analysis would enable the company to determine the effect of changes to variables on the planned outcome. For example, the company could assess the effect of a reduction in the capacity utilisation of the vans. Particular attention can then be paid to those variables that are identified as being of special significance. In project appraisal, an analysis can be made of all the key variables to ascertain by how much each variable would need to change before the net present value (NPV) reaches zero i.e. the indifference point. In this case, the company could assess what the percentage of customers, who would otherwise have travelled to the depot, needs to be before the project would no longer be viable. Alternatively, specific changes can be made to the variables to determine the effect on NPV.（c）Replacement at end of year 3:($220k x 1.00) + ($160.1k) + ($78.3k) + $86.2k = $372.2kAnnualised equivalent cost = $372.2k / 2.402 = $155.0kReplacement at end of year 4:($220k x 1.00) + ($160.1k) + ($78.3k) + ($84.0k) + $56.0k = $486.4kAnnualised equivalent cost = $486.4k / 3.037 = $160.2kReplacement at end of year 5:($220k x 1.00) + ($160.1k) + ($78.3k) + ($84.0k) + ($87.3k) + $37.4k = $592.3kAnnualised equivalent cost = $592.3k / 3.605 = $164.3kThe equipment should be replaced after 3 years.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。
注册国际投资分析师[CIIA]2013年03月试卷1考试真题与参考答案
![注册国际投资分析师[CIIA]2013年03月试卷1考试真题与参考答案](https://img.taocdn.com/s3/m/711b31ab690203d8ce2f0066f5335a8103d2664f.png)
2013年03月试卷一注册国际投资分析师[CIIA]·考试真题与参考答案试卷一科目⏹经济学⏹公司财务⏹财务会计与财务报表分析⏹股票估值与分析问题1：经济学(37 分) ——————————————————————————————————日本经济被认为处在通缩状态。
2011年底消费者价格指数实际上和20年前处在同一水平。
和10年前相比，它下降了。
上世纪九十年代，日本政府采取了扩张性的财政政策，但不足以推动日本经济。
这些支出除了使政府财政状况更加恶化外，没有产生其它作用。
在2011年末，长期国债存量规模达到755万亿日元，为名义GDP的1.6倍（2010年日本名义GDP为479万亿日元）。
2011年3月份发生在日本东部的一场大地震又导致了更多的财政措施来重建基础设施。
a)请回答以下两个问题。
a1) 首先，解释什么是凯恩斯消费方程的45度线模型。
请把GDP（总供给）设置为横轴，并假设需求仅仅由消费和外生性投资组成。
(6 分)a2) 然后，图解并说明何为通缩状态。
在你的解释中，把通缩状态和一个既无过剩需求也无过剩供给的状态做比较。
【提示：通过探讨通缩状态对需求的两大部分的影响来答题。
】(4 分)b)通过解答以下三个问题，解释政府为地震重建而采取的财政措施的影响。
b1) 请用45度线模型来图解并说明这种影响。
请和通缩状态比较。
(4 分)b2) 请用IS-LM模型来图解并说明这种影响。
在你的解释中，请评论它和45度线模型的区别。
(4 分)b3) 上世纪九十年代的日本扩张性财政政策最终没有产生经济效应。
请解释一般情况下何种社会经济状况会减弱财政政策的效果。
请指出两种情况来。
(4 分) c)考虑日本政府的财政问题。
在你的回答中假定政府债务全部由长期国债构成。
c1) 解释政府的基本平衡是什么，以及为重建基础设施而采取的财政措施对该基本平衡的影响。
(3 分)c2) 如果基本平衡是平衡的（即，差额为零），请解释政府债券余额在0年底和1年底的关系。
2013年3月浙江省技术合卷试题及标准答案
机密★考试结束前2013年3月普通高等学校招生浙江省统一考试技术 试题本试题卷分两部分，即：第一部分通用技术，第二部分信息技术。
全卷共16页，第一部分 1至6页，第二部分7至16页。
满分140分，考试时间90分钟。
答题前，考生务必将自己的姓名、准考证号用黑色字迹的签字笔或钢笔填写在答题纸上. 并按规定用笔将所有试题的答案涂、写在答题纸上。
第一部分 通用技术（共90分）注意事项：1.选择题：每小题选出答案后，用2B 铅笔把答题纸上对应题目的答案标号涂黑，如需改 动，用橡皮擦干净后，再选涂其他答案标号。
不能答在试题卷上。
2.非选择题：用黑色字迹的签字笔或钢笔将答案写在答题纸上。
作图时，可先使用2B 铅 笔，确定后必须使用黑色字迹的签字笔或钢笔描黑。
不能答在试题卷上。
一、选择題（本大题15小题，每小题3分,共45分。
在每小题给出的四个选项中，只有一个是 符合题目要求的）1.近期全国多地出现雾霾天气，尤其是长三角、珠三角等地区污染特为严重。
对造成这一结果的原因，下列分析不正确．．．的是 （ ） A.粗放式经济增长和自然生态被破坏 B.企业的高耗能高排放C.机动车保有量快速增长、油品质量不高D.技术发展过快2.如图所示是一款钥匙寻找器。
把钥匙和寻找器串在一起，找钥匙的时候，只需吹响口哨，寻找器就会发出响声。
从人机关系角度分析，以下有关寻找器设计的说法不正确的是 （ ） A.实现了人机关系的信息交互 B.实现了人机关系的安全目标 C.实现了人机关系的高效目标 D.考虑了普通人群和特殊人群的需求3.设计学生用的台灯时要考虑的因素很多，归结起来分别属于“物”、“人”、“环境”三个方面。
以下设计分析中从“物”的角度分析的是（ ） A.学生看书的时间较长，光线要柔和 B.根据学生的特点，外形要新颖美观 C.尽可能采用标准件，简化制作 D.应适合在书桌、床头等场合使用第1题图第2题图4.如图所示是按照相同评价标准对电动车使用铅酸电池作出的评价坐标图，根据坐标图，下列说法不正确的是（）A.铅酸电池比锂电池质量小B.铅酸电池比锂电池价格低C.锂电池比铅酸电池环保D.该坐标图是对最终产品的评价5.如图所示是某汽车在鹅卵石路面上进行性能试验，这种事试验方式属于（）A.优选试验B.虚拟试验C.强化试验D.移植试验6.如图所示的尺寸标注错误的是（）A.14的标注B.32的标注C.R5的标注D.R6的标注7钳工操作中一些工具需要配合使用，以下搭配中不合理的是（）A.划针与钢直尺B.样冲与扳手C.丝锥与扳手D.锉刀与台虎钳第5题图第6题图8.如图所示的篮球架，仅考虑自重的情况下，下列受力分析中正确的是 （ ）A.立柱受压，横梁受弯曲，拉杆受拉B.立柱受扭转，横梁受弯曲，拉杆受拉C.立柱受压，横梁受弯曲，拉杆受压D.立柱受压，横梁受拉，拉杆受压9.在如图所示的秋千椅中，主要是为了保持结构形状稳定的杆件是（ ） A ．1、2 B ．1、4 C ．3、4 D ．2、310．如图所示为小推车转向轮的轮叉，现用3mm厚的钢板制作，合理的工艺流程是 （ ） A.划线→锯割→锉削→钻孔→弯折 B.划线→弯折→钻孔→锉削→锯割 C.划线→锉削→锯割→钻孔→弯折 D.锯割→划线→钻孔→锉削→弯折11.某洗衣机洗涤时的控制流程为：正转30秒，停2秒，然后反转30秒，停2秒；如此循环若干次后开始排水，排空后脱水30秒，然后进入清洗流程。
2013年会计资格考试考试真题卷(2)
2013年管帐资格考试考试真题卷•本卷共分为1大题50小题，作答时刻为180分钟，总分100分，60分及格。
一、单项选择题（共50题，每题2分。
每题的备选项中，只要一个最契合题意）1.下列状况中，需求进行不定时清查的有__。
A．替换产业、物资和现金保管人员时B．产生意外丢失和自然灾害时C．有关部分对下属单位进行管帐查看时D．注册管帐师审计时参考答案：C[解析] ABD归于定时查看。
2.不契合原始凭据的根本要求的是__。
A．购买什物的原始凭据，有必要有检验证明B．回收员工告贷时，应退复原告贷收据C．上级同意的事务，应将同意文件作为原始凭据附件D．大写和小写金额有必要相符参考答案：C[解析] C归于原始凭据内容。
3.期末一般无余额的账户是__。
A．管理费用B．银行存款C．敷衍账款D．原材料参考答案：A[解析] “管理费用”账户期末一般无余额。
4.下列各项中，不归于记账凭据审阅内容的是__。
A．凭据是否契合有关的方案和预算B．管帐科目的运用是否正确C．凭据的金额与所附原始凭据的金额是否共同D．凭据的内容与所附原始凭据的内容是否共同参考答案：A[解析] BCD都归于记账凭据内容。
5.首要用于处理日常转账结算和现金收付事务的银行存款账户是__。
A．专用存款账户B．暂时存款账户C．一般存款账户D．根本存款账户参考答案：D[解析]首要用于处理日常转账结算和现金收付事务的银行存款账户是根本存款账户6.下列能够作为费用核算的是__。
A．以现金对外出资B．以现金分配股利C．付出劳作保险费D．购买固定财物开销参考答案：C[解析] C计入管理费用。
7.依据《管帐档案管理办法》，各种总账、明细账的保管期限为__。
A．5年B．10年C．15年D．25年参考答案：C[解析]依据《管帐档案管理办法》，各种总账、明细账的保管期限为15年。
8.银行存款日记账由__依据审阅无误的银行存款收付款凭据和有关的现金付款凭据逐日逐笔次序挂号。
2013年春季精算考试精算管理真题
2013年春季精算考试精算管理真题选择题：每道2分1精算职业组织通过制定执业行为准则和实物标准以规范精算师行为的工作，进行自律管理，制定精算实务标准的意义包括（）A保护精算师B保护保险公司C保证精算职业的专业水准D为精算师日常的细节问题提供具体指导E是相关法规的有利补充2以下说法正确的是（）A精算师在从事精算管理的过程中必须将风险和风险管理放在首位B风险管理的完整流程包括风险识别、风险评估、制定策略和风险控制C精算师定义风险需要明确风险来自个体还是金融保障体系D金融体系的精算问题从本质上来讲基于一个基本原理：保证偿付能力E精算师定义风险需要判断是可保风险还是不可保风险3关于精算数据，下列描述正确的是（）A数据类型可以分为保单基本数据，承保标的损失数据和经营数据B精算实践中应优先考虑数据的充分性C在确定新产品的目标客户群时，保险公司倾向于参照普查数据D精细程度是数据分组的首要原则E当需要的数据无法得到时，可以采用替代数据4关于经验分析方法，下列描述正确的是（）A在对赔付率进行经验分析时，每次应当使用与以前分析一致的假设B对业务按风险分类标准和保单特征分组，可以降低结论的偏差C在费用分析时通常将保额作为核保费用的驱动因子D在对长尾业务进行理赔经验分析时，需要考虑通货膨胀因子E业务量分析的对象是实际业务量低于预期的产品5关于资本管理下列正确的是（）6下列符合保险产品特性的是（）7产品开发管理循环由（）几个阶段组成8保险公司在进行负债评估时，下列假设之间适用于一致性原则的是（）9关于资产负债管理的涵义，下列表述正确的是（）10关于我国现行的偿付能力监管，下列表述正确的是（）问答题：11（5分）目前，据有关规定，对保险公司开展一年期及以上（包括一年期）返还本利的普通人寿保险、养老年金保险，及一年期以上（包括一年期）健康保险免征营业税。
2013年初，曾有媒体报道，保监会正在联合财政部，国家税务总局的部门，商讨对保障期一年期及以上（包括一年期），缴费期3年或5年及其以下的返还本利普通人寿保险、年金保险不再免征营业税。
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。
2013知识课程 真题
2013年3月CIMA-P1考试真题1.1 The correct definition of a bill of exchange is:A A negotiable instrument which provides evidence of a fixed-term deposit with a bankB A document setting out a commitment to pay a sum of money at a specified point in timeC A debt obligation with a long term maturity usually issued by companies and governmentsD A legal document showing the right to receive interest and capital repayment1.2 A company has a money cost of capital of 9%. The rate of inflation is 3%.The company’s real cost of capital is nearest to:A 6.0%B 12.0%C 12.3%D 5.8%The committee of a new golf club is setting the annual membership fee. The number of members depends on the membership fee charged and economic conditions. The forecast annual cash inflows from membership fees are shown below.1.3 If the maximin criterion is applied the fee set by the committee would be:A $600B $800C $900D $1,0001.4 If the minimax regret criterion is applied the fee set by the committee would be:A $600B $800C $900D $1,0001.5 The details of four short term investments are as follows:Investment A pays interest of 1.7% every 3 monthsInvestment B pays interest of 3.4% every 6 monthsInvestment C pays interest of 5.4% every 9 monthsInvestment D pays interest of 7.0% every 12 monthsThe investment that gives the highest effective annual rate of interest, assuming that the interest is reinvested, is:A Investment AB Investment BC Investment CD Investment D1.6 The budgeted costs for a company at different levels of output are as follows:Output Total costs24,000 units $304,00030,000 units $352,00035,000 units $392,000The variable cost per unit will reduce by 5% for output levels above 40,000 units. The reduced cost per unit will apply to all units. Fixed costs will increase by $30,000 for output levels above 38,000 units.Required:Calculate the budgeted total costs for an output level of 45,000 units.1.7 A $100 bond has a coupon rate of 8% per annum and is due to mature in four years time. The next interest payment is due in one year’s time. Similar bonds have a yield to maturity of 10%.Required:Calculate the expected purchase price of the bond at today’s date.1.8 AB is preparing its purchases budget for raw material C for the forthcoming year. The opening inventory of raw material C is expected to be 2,000kg and the price is expected to be $8 per kg.Raw material C is used only in the production of Product D. Each unit of Product D requires two kg of material C. Budgeted sales of Product D for the forthcoming year and for the following year are 36,000 units in each year. Sales will occur evenly throughout each year. The opening inventory is expected to be 6,000 units.AB will implement a new inventory policy from the first month of the forthcoming year. The closing inventory that will be required at the end of the forthcoming year is as follows:Raw material inventory: one month's production requirementsFinished goods inventory: one month's sales requirementsRequired:Calculate the material purchases budget for the forthcoming year.2.(a) Describe the following short term investments in terms of their risk, return and liquidity.(i) Treasury bills(ii) Bank deposit account(b) A company is considering investing in manufacturing equipment that has a three year life. The purchase price of the equipment is $70,000 and at the end of the three year period it will be sold for cash of $10,000. The equipment will be used to produce 6,000 units each year of a product which earns a contribution per unit of $7. Incremental fixed costs are expected to be $12,000 per annum.The company has a cost of capital of 8% per annum. Ignore tax and inflation.Required:Calculate the sensitivity of the investment decision to a change in the cost of capital.(c) A company manufactures Product P by mixing three materials. The standard material quantity and material cost per unit of Product P are as follows:$Material W 12 kg @ $5.00 60Material X 18 kg @ $6.00 108Material Y 20 kg @ $8.00 160328In February, the actual mix used was as follows:Quantity $Material W 970 kg 4,947Material X 1,230 kg 7,134Material Y 1,400 kg 11,060The actual output was 76 units of Product P.Required:Calculate the following variances for February:(i) the total material mix variance.(ii) the total material yield variance.(d) A company’s credit control department has been continually contacting a customer by post, email and telephone to recover an overdue debt. Despite this, the customer has still not paid and the credit controller is considering other actions that could be taken to recover the debt.Required:Discuss the advantages and disadvantages of TWO other actions that the company’s credit control department could take in order to collect the overdue debt.(e) A company is considering introducing a new product. Market research suggests that the selling price per unit should be $24, $25 or $26. The marketing department has produced estimates of sales demand and their associated probabilities for each possible selling price. These estimates are based on pessimistic, likely and optimistic forecasts and are as follows:Required:(i) Calculate the expected value of the total sales revenue for each of the selling prices. There is a 70% chance that the variable cost will be $8 per unit and a 30% chance that the variable cost will be $10 per unit.(ii) Calculate the probability of earning a contribution of greater than$1.1 million if the selling price is set at $25.(f) The managers of a hospital are in the process of preparing the budget for the next financial year using incremental budgeting. The hospital’s directors are concerned about the budgeting approach being used. They have requested that the budget should be produced using zero based budgeting.Required:Explain the potential benefits for the hospital from using zero based budgeting.3.A major company sells a range of electrical, clothing and homeware products through a chain of department stores. The main administration functions are provided from the company’s head office. Each department store has its own warehouse which receives goods that are delivered from a central distribution centre.The company currently measures profitability by product group for each store using an absorption costing system. All overhead costs are charged to product groups based on sales revenue. Overhead costs account for approximately one-third of total costs and the directors are concerned about the arbitrary nature of the current method used to charge these costs to product groups.A consultant has been appointed to analyse the activities that are undertaken in the department stores and to establish an activity based costing system.The consultant has identified the following data for the latest period for each of the product groups for the X Town store:Product GroupClothing Electrical HomewareSales revenue $4,400k $3,300k $1,100kCost of sales $2,800k $2,300k $600k104 52 26Number ofdeliveriesNumber of50 20 10pallets perdelivery20,000 14,000 6,000Number ofinventory itemsNumber ofcustomers2,100k 1,050k 350kNumber ofrequisitions522 243 135The consultant has also obtained the following information about the support activities: Activity Cost driver Overheads$000Customer service Number of customers 1,100Warehouse receiving Number of palletsdelivered700Warehouse issuing Number of requisitions 300In-store merchandising Number of inventory items400Central Sales revenue 316Required:(a) Calculate the total profit for each of the product groups:(i) using the current absorption costing system;(ii) using the proposed activity based costing system.(b) Explain how the information obtained from the activity based costing system might be used by the management of the company.(c) Explain the circumstances under which an activity based costing system would produce similar product costs to those produced using a traditional absorption costing system.4.JK offers an automotive parts replacement service in over 500 depots throughout the country. JK’s current service involves customers driving to the company’s depots where they can get immediate replacement of tyres, exhausts and other automotive parts.The company is considering the introduction of a mobile tyre fitting service whereby a JK van will visit the customer and fit the new tyres. The project will require the purchase of 200 vans to enable nationwide coverage. The fleet of vans will cost a total of $24 million to purchase and fit out with the required equipment. The vans are expected to have a useful life of 4 years at the end of which they will be sold for cash of $2 million in total.Revenue and contributionThe mobile service will be available 12 hours per day for 360 days of the year. Each tyre replacement call out is expected to last for 1½ hours including travel time between locations.The vans are not expected to be utilised for 100% of the time but the percentage utilisation is expected to increase over the period of the project. The expected percentage utilisation of the vans is given below:Year Van utilisation1 70%2 80%3 90%4 90%The expected value of the charge to the customer will be $180 per call out. The expected value of the variable cost, including fuel costs, will be $120 per call out.It is estimated that 30% of the customers using the mobile fitting service would have otherwise travelled to the company’s depots to have their tyres fitted. The company’s depots have sufficient available capacity to provide a service to these customers. The contribution per customer in the company’s depots is $100.Fixed costsThe only incremental fixed costs associated with this project relate to the vans and the equipment. The total annual maintenance costs for the 200 vans are expected to be $0.5 million. Other fixed operating costs, including depreciation of the vans and the equipment, will be a total of $8 million per annum.Depreciation will be calculated using the straight line method.TaxationThe company’s financial director has provided the following taxation information:Tax depreciation: 25% of the reducing balance per annum, with a balancing adjustment in the year of disposal.Taxation rate: 30% of taxable profits. Half of the tax is payable in the year in which it arises, the balance is paid in the following year.Other informationThe company uses a cost of capital of 12% per annum to evaluate projects of this type.Ignore inflation.Required:(a) Evaluate the project using net present value as the basis of your evaluation.Your workings should be shown in $ million.(b) Explain how the following techniques could be used to assess the risk of the project evaluated in part (a).(i) Probability analysis(ii) Sensitivity analysisc) JK is reviewing its policy for replacement of an item of equipment that is used in its depots. The purchase cost of the equipment is $220,000. This equipment is essential and is continually replaced.The following shows the operating costs for each year and the residual cash values of the equipment, depending upon whether the equipment is replaced on a 3 year, 4 year, or 5 year cycle. The operating costs in Year 1 and Year 2 are $90,000 and $100,000 respectively.Year 3 Year 4 Year 5$ $ $Operating costs 110,000 132,000 154,000Residual value 121,000 88,000 66,000Required:Prepare calculations, using the annualised equivalent method, to determine the optimum replacement cycle for the equipment. You should assume that the initial investment is incurred at the beginning of Year 1 and that all other cash flows arise at the end of the year.You should use a cost of capital of 12% and ignore taxation and inflation for part (c).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。
2013年春季学期期末试卷
一、填空题（每空1分，共25分）1、电控系统由、、三大部分组成。
2、发动机控制系统主要由____________、____________和____________组成。
3、按喷油器安装位置不同可分为喷射和喷射。
4、曲轴位置与转速传感器可分为、、、四种类型；5、电动风扇一般受、、等因素的共同控制。
6、凸轮轴位置传感器作为_____________控制和__________控制的主控制信号。
7、爆燃传感器是作为_____________控制的修正信号。
8、空燃比反馈控制系统是根据的反馈信号调整喷油量的多少来达到最佳空燃比控制的。
9、微机控制汽油机点火系统主要有、、、、和火花塞。
10、发动机正常运转时，ECU根据发动机、确定基本点火提前角。
二、选择题(每题1分，共20分)1、启动发动机前如果点火开关位于“ON”位置，电动汽油泵______。
A．持续运转B．不运转C．运转10s后停止D．运转3-5s后停止2、发动机转速升高时，其最佳点火提前角应（）。
A、增大B、减少C、不变D、都不是3、发动机废气再循环EGR的作用是（）A、降低HC的排量B、降低NO X的排量C、降低CO的排量D、三者都有4.电控发动机系统大都分为供油系统、点火系统、空气系统、( )四个系统。
A、喷油系统;B、冷却系统C、控制系统D、润滑系统5.喷油器的元件检测包括( )内容。
A、电阻、电压、电流B、电阻电压喷油量C、电流电压喷油量D、电阻电流喷油量6.节气门位置传感器输出的怠速信号（IDL）是用于ECU（）。
A、确认加速状态；B、再学习控制；C、确认怠速状态；D、确认减速状态7.常见的空气流量计有（）A、流量板式B、热线式C、卡门涡流式D、以上全是8.空气流量计的作用是（）A、检测发动机进气量，输出进气量信号B、计算发动机进气量C、计算空燃比D、计算喷油量9.下列属于氧传感器的材料有（）。
A、二氧化碳B、二氧化铅C、二氧化锰D、二氧化钛10.根据发动机的工况提供适量的空气，并根据电控单元的指令完成空气量的调节是（）的功用。
2013年3月国家公共英语(三级)笔试真题试卷(题后含答案及解析)
2013年3月国家公共英语（三级）笔试真题试卷(题后含答案及解析)题型有：1. Listening Comprehension 2. Use of English 3. Reading Comprehension 4. WritingSection I Listening Comprehension (25 minutes)Directions: This section is designed to test your ability to understand spoken English. You will hear a selection of recorded materials and you must answer the questions that accompany them. There are TWO parts in this section, Part A and Part B.Remember, while you are doing the test, you should first put down your answers in your test booklet. At the end of the listening comprehension section, you will have 3 minutes to transfer your answe Part ADirections: You will hear 10 short dialogues. For each dialogue, there is one question and four possible answers. Choose the correct answer ―A, B, C or D, and mark it in your test booklet. You will have 15 seconds to answer the question and you will hear each dialogue ONLY ONCE.听力原文：M: Good evening. My name is Tom Smith, may I know your name? W: My name is Mary Classon.M: Mary, would you care to dance?W: I’d love to, but I have to be off with something important to do.1．What does the man want to do?A．Learn how to dance.B．Dance with the woman.C．Invite the woman to a party.D．Ask for the woman’ s advice.正确答案：B听力原文：M: We’d better start to eat onion frequently, Linda. W: But you hate onions, don’t you?M: Until I learned from a report from today’s paper that they protect people from flu and colds. After all, compared with health, taste is not so important.2．What do we learn about the man?A．He is health-conscious.B．He is sensitive to taste.C．He often catches colds.D．He likes eating onions.正确答案：A听力原文：W: When do you think that I can go home, Doctor Smith?M: Well, you came in on Monday and today is Friday. I say that you could probably leave tomorrow. But you should stay at home and not go back to work too soon.3．Where is the woman talking with the man?A．At her workplace.B．At her home.C．In a hospital.D．In a hotel.正确答案：C听力原文：M: Laura, I ran into David today.W: Really? Did he say anything about his sister?M: Yes. She should be leaving London very soon because her husband has taken a job in Paris.4．What do we learn about David’ s sister?A．She is living in Paris now.B．She is moving to Paris soon.C．She will leave her husband.D．She will work in Paris soon.正确答案：B听力原文：M: Do you have a driver’ s license?W: No. I am going to take the test in a couple of weeks.M: Didn’t you drive in your own country?W: Yes. But I have to be more skilled.M: And you have to study the traffic rules too.5．What does the woman say to the man?A．She must change her driving habits.B．She must learn the new traffic rules.C．She must renew her driver’ s license.D．She must improve her driving skills.正确答案：D听力原文：M: Let’ s back up. Where was I?W: You were talking about your trip to South Africa. I bet you had a great time. M: Yes, we did. In fact, you know what we encountered. W: A long-last friend? M: Come on! A lion.6．What is the man mainly talking about?A．A long-lost friend.B．Preparations for a trip.C．An extraordinary experience.D．Wild animals in South Africa.正确答案：C听力原文：W: When do you usually go to the bank, John? M: Anytime I have to. Why did you ask?W: You’ d better avoid Friday mornings. I’ m reading an interesting book these days. And it says most robberies happen on Friday mornings.7．What is the woman’ s purpose in speaking to the man?A．To tell him about a bank robbery.B．To recommend a good book to him.C．To give him some advice on safety.D．To ask him to help her with banking.正确答案：C听力原文：W: What do you think of your father?M: Oh, he was the first stable male figure in my life. The best attribute a parent can have is consistency. When he said he would be there at 3 o’clock, he was there. That meant more to me than anything.8．What is the most important quality a parent should have according to the man?A．To be patient.B．To be consistent.C．To be supportive.D．To be considerate.正确答案：B听力原文：M: How do you like your new room, Jane?W: It’ s not big: the rent is high. And I’ m far away from work. But I enjoy myself very much. M: Why? W: I am able to get rid of that annoying roommate at last.9．Why is the woman happy?A．Her present rent is much lower.B．Her room is bigger than before.C．She has got rid of her dull work.D．She has left her former roommate.正确答案：D听力原文：M: Our flight will be delayed by 6 hours. That means it won’t be leaving until 3: 30 in the afternoon. W: What shall we do in the meantime?M: Let’ s find some seats in the quiet part of the terminal to take a nap. W: Good idea. I am pretty tired.10．What are the speakers going to do?A．Change to another flight.B．Take a rest while waiting.C．Take their seats on the flight.D．Complain about the flight delay.正确答案：BPart BDirections: You will hear four dialogues or monologues. Before listening to each one, you will have 5 seconds to read each of the questions which accompany it. While listening, answer each question by choosing A, B, C or D. After listening, you will have 10 seconds to check your answer to each question. You will hear each piece ONLY ONCE.听力原文：W: Wow, look at the line. It’ s worse than I expected. We are lucky we got here an hour earlier. Or else we will definitely have had problems getting tickets. I’ m glad we made the effort to come early.M: Me too. I learned my lesson the last time I went to a new film. I didn’ t arrive early enough and ended up with a terrible seat all the way in the front row. Believe me, it was one of the worst movie experiences ever.W: Yeah. I hate sitting in the first row.M: By the way, it was really nice of you to get this ticket for me. Why don’ t I show you a bit of appreciation by getting you a drink?W: That would be great.M: OK. What kind of soda do you want?W: Let me see. I’ll take a large coke. Thanks a lot.M: I’d better get going. You hold my place and I’ll be back really quick. Oh, I almost forget. I’ d better hold on to my ticket in case you get let in before I get back. If that happens, just save me a seat and I’ll meet you inside.W: OK. It’s a plan.11．Why did the speakers go to the cinema early?A．To get ideal seats.B．To buy some drinks.C．To avoid traffic jams.D．To meet some friends.正确答案：A12．Where was the man when he offered to get something to drink?A．At the cinema box office.B．Between the rows of seats.C．In the line to get into the cinema.D．In the lobby when they had a rest.正确答案：C13．What can we learn about the ticket?A．It was for a seat in the front row.B．It could be used by two holders.C．It could be used repeatedly.D．It showed no seat number.正确答案：D听力原文：W: You two are quite different. How did your company put you twotogether as a team? M: At first, they wanted to hear our harmony. We sang to them and they really liked to. So they decided that it would be best to put us together as a group.W: What are some of the distinctive features of your music?M: We have a variety of different songs: we have four different styles: soft rock, slow music, love songs and country music. But we are most at home with soft rock. I really like our voices merged together and I like how it sounds. Actually, there is a song called Studying. Our company really likes the song because it represents our voice.W: What would you like to bring to the audience through your music?M: I’d like to recommend our first song to everyone. The name of the song is Believe. The main idea we want to share is that we want to tell everyone you have to believe in yourself before people can believe in you. Actually we want to bring our music to everyone and make everyone happy. Music is something all around you. You can listen to music and you can feel what the music says.14．Why did the company put the two singers together as a group?A．They are both talented singers.B．They are both popular among fans.C．Their voices make a good match.D．Their appearances make a good match.正确答案：C15．What are the two singers best at?A．Soft rock..B．Slow music.C．Love songs.D．Country music.正确答案：A16．Why does the company like the song “Studying”?A．It displays a different singing style.B．It has some distinguishing features.C．It adapts to audiences’ different tastes.D．It brings out the best of the singers’ voice.正确答案：D17．What is the main idea of the song “Believe” according to the man?A．Make music part of your life.B．Share your happiness with others.C．Trust yourself before others trust you.D．Learn to interpret the power of music.正确答案：C听力原文：W: I don’t think Poppas is right for this position.M: I agree. He’ s got experience as a computer operator but he has very little training in programming. What about Anderson?W: I like him. He seems very enthusiastic and he knows a lot about programming.M: That’ s true. Do you think he is dependable enough, though? He’ s already had two different jobs this year. He might work for a couple of months and then decide to leave.W: I suppose so. But his last supervisor wrote a three-page letter of recommendation. He says Anderson is an excellent programmer.M: He probably is. But we don’t want him to leave after we’ ve spent a lot of time training him. Actually, I think Logan is the best candidate.W: She hasn’t worked since she got married, hasn’t she?M: She’s been taking care of her family. But she is really devoted.W: Oh, yes. The letter from her principal says she did a wonderful job. Do you think she’ll be a good programmer?M: I bet she will. She has an excellent letter of recommendation from her teacher at the institute she attended.W: That’s true.M: And Logan seems more professional. She was well-dressed and seemed to have a very positive attitude about working for us.18．What kind of position is to be offered?A．A teacher.B．A director.C．An operator.D．A programmer.正确答案：D19．What do the two speakers say about Anderson?A．He is dependable.B．He is well-trained.C．He is experienced.D．He is hard-working.正确答案：C20．Why does the man think Logan is the best candidate?A．She is devoted.B．She is intelligent.C．She is considerate.D．She is enthusiastic.正确答案：A21．How many applicants do the speakers mention?A．2.B．3.C．4D．5正确答案：B听力原文：M: Well, what do you think is the reason most people do so badly at reaching goals?W: They lose focus. Everybody’s life is busy. There is so much happening in everybody’ s life. That what happens is they might have a goal and then something will get in the way of that. Maybe their goal is that they want to go on a holiday every year and they put in their leave form with their boss and their boss may ask them to wait for another month and then for another month. That is, so different things get in their way and people don’ t stand up for their goals. They don’t struggle for them. They let other forces push them around a little bit. Also, a lot of people don’t set goals: they think they do. But it’ s either a dream of very loose goal. So when they have to make a decision about a necessary action in their life the goal is so far back in their mind that they don’ t act in its best interest. Also because people will sit down and say “oh, here are my goals”and forget all about them. Revisiting them every week is a good way. They stay at the top of your mind so you can take actions based on them.22．What does the woman say about everybody’ s life?A．It’ s like a road.B．It’ s like a struggle.C．There’s much business.D．There’s much happiness.正确答案：C23．Why do most people fail to reach goals according to the woman?A．They give in to a lot of interruptions.B．They tend to set too ambitious goals.C．They change their goals very often.D．They have too many goals at once.正确答案：A24．What does the woman think of the goals that some people claim to have?A．Serious.B．Sensible.C．Interesting.D．Impractical.正确答案：D25．What does the woman suggest those with goals do?A．Make important decisions about life first.B．Remind oneself of the goals frequently.C．Think of the goal in its best interests.D．Take necessary actions in one’ s life.正确答案：BSection II Use of English (15 minutes)Directions: Read the following text. Choose the best word or phrase for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.I don’t know what it is about English pubs that I find so disappointing.【C1】______, pubs are supposed to be the Englishman’ s【C2】______meeting place, where he can get together with a few friends【C3】______a glass of beer and talk about football, or horse racing, or business or whatever else【C4】______his thoughts. You notice that the pub is the Englishman’s meeting place, not the Englishwoman ‘s. Even in our liberated times it is still not quite【C5】______for a woman to go into a pub alone: she must have a man to【C6】______and protect her. Perhaps that’ s partly 【C7】______pubs disappoint me—they are【C8】______mainly to provide for male interests, which are often pretty【C9】______. I think this male-dominated atmosphere 【C10】______reminds me of being back at school, or in the army, neither of which is an【C11】______I much want to relive. However, I’m【C12】______in the minority. Most Englishmen have their local, where they can escape from the【C13】______of family life or work, and if they are【C14】______, tell their troubles to a pretty barmaid. 【C15】______, many men dream of retiring from their nine-to-five jobs and【C16】______a little country pub, where they imagine they’ll be the【C17】______of a seven-nights-a-week party. This【C18】______usually dies when they think of having to clean up spilled beer at one o’ clock in the morning. Still, there’s a pub for every type of man, and a man for every type of pub. And I must【C19】______that, for someone who doesn’t like them, I’ve【C20】______a lot of time in pubs of various kinds.26．【C1】A．After allB．In additionC．As a resultD．For example正确答案：A解析：本题考查短语词义辨析。
2013年全国会计硕士管理类联考英语二真题与答案
2013年全国管理类联考英语二真题及答案说明：由于试题一题多卷，因此选择题部分，不同考生有不同顺序，请在核对答案时注意题目和选项内容。
Section I Use of EnglishDirections:Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points)Given the advantages of electronic money, you might think that we would move quickly to the cashless society in which all payments are made electronically. 1 a true cashless society is probably not around the corner. Indeed, predictions have been 2 for two decades but have not yet come to fruition. For example, Business Week predicted in 1975 that electronic means of payment would soon "revolutionize the very 3 of money itself," only to 4 itself several years later. Why has the movement to a cashless society been so 5 in coming?Although electronic means of payment may be more efficient than a payments system based on paper, several factors work 6 the disappearance of the paper system. First, it is very 7 to set up the computer, card reader, and telecornmunications networks necessary to make electronic money the 8 form of payment Second, paper checks have the advantage that they 9 receipts, something thai many consumers are unwilling to 10 . Third, the use of paper checks gives consumers several days of "float" - it takes several days 11 a check is cashed and funds are 12 from the issuer's account, which means that the writer of the check can cam interest on the funds in the meantime.13 electronic payments arc immediate, they eliminate the float for the consumer.Fourth, electronic means of payment may 14 security and privacy concerns. We often hear media reports that an unauthorized hacker has been able to access a computer database and to alter information 15 there. The fact that this is not an 16 occurrence means that dishonest persons might be able to access bank accounts in electronic payments systems and 17 from someone else's accounts. The 18 of this type of fraud is no easy task, and a new field of computer science is developing to 19 security issues. A further concern is that the use of e lectronic means of payment leaves an electronic 20 that contains a large amount of personal data. There are concerns that government, employers, and marketers might be able to access these data, thereby violating our privacy.1. [A] However [B] Moreover [C] Therefore [D] Otherwise2. [A] off [B] back [C] over [D] around3. [A] power [B] concept [C] history [D] role4. [A] reward [B] resist [C] resume [D] reverse5. [A] silent [B] sudden [C] slow [D] steady6. [A] for [B] against [C] with [D] on7. [A] imaginative [B] expensive [C] sensitive [D] productive8. [A] similar [B] original [C] temporary [D] dominant9. [A] collect [B] provide [C] copy [D] print10. [A] give up [B] take over [C] bring back [D] pass down11. [A] before [B] after [C] since [D] when12. [A] kept [B] borrowed [C] released [D] withdrawn13. [A] Unless [B] Until [C] Because [D] Though14. [A] hide [B] express [C] raise [D]ease15. [A] analyzed [B] shared [C] stored [D] displayed16. [A] unsafe [B] unnatural [C] uncommon [D] unclear17. [A] steal [B] choose [C] benefit [D] return18. [A] consideration [B] prevention [C] manipulation [D] justification19. [A] cope with [B] fight against [C] adapt to [D] call for20. [A] chunk [B] chip [C] path [D] trailSection II Reading ComprehensionPart ADirections:Read the following four texts. Answer the questions below each text by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1. (40 points)Text 1In an essay e ntitled “Making It in America”, the author Adam Davidson relates a joke from cotton about just how much a modern textile mill has been automated: The average mill only two employees today,” a man and a dog. The man is there to feed the dog is there to keep the man away from the machines.”Davidson’s article is one of a number of pieces that have recently appeared making the point that the reason we have such stubbornly high unemployment and declining middle-class incomes today is also because of the advances in both globalization and the information technology revolution, which are more rapidly than ever replacing labor with machines or foreign worker.In the past, workers with average skills, doing an average job，could earn an average lifestyle ,But ,to day ,average is officially over. Being average just won’t earn you what it used to. It can’t when so many more employers have so much more access to so much more above average cheap foreign labor, cheap robotics, cheap software, cheap automation and cheap genius. Therefore, everyone needs to find their extra-their unique value contribution that makes them stand out in whatever is their field of employment.Yes, new technology has been eating jobs forever, and always will. But there’s been an acceleration. As Davidson notes,” In the 10 years ending in 2009, [U.S.] factories shed workers so fast that they erased almost all the gains of the previous 70 years; roughly one out of every three manufacturing jobs-about 6 million in total -disappeared.There will always be changed-new jobs, new products, new services. But the one thing we know for sure is that with each advance in globalization and the I.T. revolution, the best jobs will require workers to have more and better education to make themselves above average.In a world where average is officially over, there are many things we need to do to support employment, but nothing would be more important than passing some kind of G.I.Bill for the 21st century that ensures that every American has access to poet-high school education.21. The joke in Paragraph 1 is used to illustrate_______[A] the impact of technological advances[B] the alleviation of job pressure[C] the shrinkage of textile mills[D] the decline of middle-class incomes22. According to Paragraph 3, to be a successful employee, one has to______[A] work on cheap software[B] ask for a moderate salary[C] adopt an average lifestyle[D] contribute something unique23. The quotation in Paragraph 4 explains that ______[A] gains of technology have been erased[B] job opportunities are disappearing at a high speed[C] factories are making much less money than before[D] new jobs and services have been offered24. According to the author, to reduce unemployment, the most important is_____[A] to accelerate the I.T. revolution[B] to ensure more education for people[C] ro advance economic globalization[D] to pass more bills in the 21st century25. Which of the following would be the most appropriate title for the text?[A] New Law Takes Effect[B] Technology Goes Cheap[C] Average Is Over[D] Recession Is BadText 2A century ago, the immigrants from across the Atlantic inclued settlers and sojourners. Along with the many folks looking to make a permanent home in the United States came those who had no intention to stay, and 7millin people arrived while about 2 million departed. About a quarter of all Italian immigrants, for exanmle, eventually returned to Italy for good. They even had an affectionat e nickname, “uccelli di passaggio,” birds of passage.Today, we are much more rigid about immigrants. We divide nemcomers into two categories: legal or illegal, good or bad. We hail them as Americans in the making, or our broken immigrantion system and t he long political paralysis over how to fix it. We don’t need more categories, but we need to change the way we think about categories. We need to look beyond strick definitions of legal and illegal. To start, we can recognize the new birds of passage, those living and thriving in the gray areas. We might then begin to solve our immigration challenges.Crop pickers, violinists, construction workers, entrepreneurs, engineers, home health-care aides and physicists are among today’s birds of passage. They ar e energetic participants in a global economy driven by the flow of work, money and ideas .They prefer to come and go as opportunity calls them , They can manage to have a job in one place and a family in another.With or without permission, they straddle laws, jurisdictions and identities with ease. We need them to imagine the United States as a place where they can be productive for a while without committing themselves to staying forever. We need them to feel that home can be both here and there and that they can belong to two nations honorably.Accommodating this new world of people in motion will require new attitudes on both sides of the immigration battle .Looking beyond the culture war logic of right or wrong means openingup the middle ground and understanding that managing immigration today requires multiple paths and multiple outcomes. Including some that are not easy to accomplish legally in the existing system.26 “Birds of passage” refers to those who____[A] immigrate across the Atlantic.[B] leave their home countries for good.[C] stay in a foregin temporaily.[D] find permanent jobs overseas.27 It is implied in paragraph 2 that the current immigration stystem in the US____[A] needs new immigrant categories.[B] has loosened control over immigrants.[C] should be adopted to meet challenges.[D] has been fixeed via political means.28 According to the author, today’s birds of passage want___[A] fiancial incentives.[B] a global recognition.[C] opportunities to get regular jobs.[D] the freedom to stay and leave.29 The author suggests that the birds of passage today should be treated __[A] as faithful partners.[B] with economic favors.[C] with regal tolerance.[D] as mighty rivals.30 选出最适合文章的标题[A] come and go: big mistake.[B] living and thriving : great risk.[C] with or without : great risk.[D] legal or illegal: big mistake.Text 3Scientists have found that although we are prone to snap overreactions, if we take a moment and think about how we are likely to react, we can reduce or even eliminate the negative effects of our quick, hard-wired responses.Snap decisions can be important defense mechanisms; if we are judging whether someone is dangerous, our brains and bodies are hard-wired to react very quickly, within milliseconds. But we need more time to assess other factors. To accurately tell whether someone is sociable, studies show, we need at least a minute, preferably five. It takes a while to judge complex aspects of personality, like neuroticism or open-mindedness.But snap decisions in reaction to rapid stimuli aren’t exclusive to the interpersonal realm. Psychologists at the University of Toronto found that viewing a fast-food logo for just a few milliseconds primes us to read 20 percent faster, even though reading has little to do with eating. We unconsciously associate fast food with speed and impatience and carry those impulses into whatever else we’re doing, Subjects exposed to fast-food flashes also tend to think a musical piece lasts too long.Yet we can reverse such influences. If we know we will overreact to consumer products orhousing options when we see a happy face (one reason good sales representatives and real estate agents are always smiling), we can take a moment before buying. If we know female job screeners are more likely to reject attractive female applicants, we can help screeners understand their biases-or hire outside screeners.John Gottman, the marriage expert, explains that we quickly “thin slice” information reliably only after we ground such snap reactions in “thick sliced” long-term study. When Dr. Gottman really wants to assess whether a couple will stay together, he invites them to his island retreat for a muck longer evaluation; two days, not two seconds.Our ability to mute our hard-wired reactions by pausing is what differentiates us from animals: doge can think about the future only intermittently or for a few minutes. But historically we have spent about 12 percent of our days contemplating the longer term. Although technology might change the way we react, it hasn’t changed our nature. We still have the imaginative capacity to rise above temptation and reverse the high-speed trend.31. The time needed in making decisions may____.[A] vary according to the urgency of the situation[B] prove the complexity of our brain reaction[C] depend on the importance of the assessment[D] predetermine the accuracy of our judgment32. Our reaction to a fast-food logo shows that snao decisions____.[A] can be associative[B] are not unconscious[C] can be dangerous[D] are not impulsive33. Toreverse the negative influences of snap decisions,we should____.[A] trust our first impression[B] do as people usually do[C] think before we act[D] ask for expert advice34. John Gottman says that reliable snap reaction are based on____.[A] critical assessment[B]‘‘thin sliced ’’study[C] sensible explanation[D] adequate information35. The author’s attitude toward reversing the high-speed trend is____.[A] tolerant[B] uncertain[C] optimistic[D] doubtfulText 4Europe is not a gender-equality heaven.In particular, the corporate workplace will never be completely family—friendly until women are part of senior management decisions,and Europe,s top corporate-governance positions remain overwhelmingly male .indeed,women hold only 14 percent of positions on Europe corporate boards.The Europe Union is now considering legislation to compel corporate boards to maintain acertain proportion of women-up to 60 percent.This proposed mandate was born of frustration. Last year, Europe Commission Vice President Viviane Reding issued a call to voluntary action. Reding invited corporations to sign up for gender balance goal of 40 percent female board membership. But her appeal was considered a failure: only 24 companies took it up.Do we need quotas to ensure that women can continue to climb the corporate Ladder fairy as they balance work and family?“Personally, I don’t like quotas,” Reding said recently. “But i like what the quotas do.” Quotas get action: they “open the way to equality and they break through the glass ceiling,” according to Reding, a result seen in France and other countries with legally binding provisions on placing women in top business positions.I understand Reding’s reluctance-and her frustration. I don’t like quotas either; they run counter to my belief in meritocracy, government by the capable. Bur, when one considers the obstacles to achieving the meritocratic ideal, it does look as if a fairer world must be temporarily ordered.After all, four decades of evidence has now shown that corporations in Europe as the US are evading the meritocratic hiring and promotion of women to top position— no matter how much “soft pressure ” is put upon them. When women do break through to the summit of corporate power--as, for example, Sheryl Sandberg recently did at Facebook—they attract massive attention precisely because they remain the exception to the rule.If appropriate pubic policies were in place to help all women---whether CEOs or their children’s caregivers--and all families, Sandberg would be no more newsworthy than any other highly capable person living in a more just society.36. In the European corporate workplace, generally_____.[A] women take the lead[B] men have the final say[C] corporate governance is overwhelmed[D] senior management is family-friendly37. The European Union’s intended legislation is ________.[A] a reflection of gender balance[B] a reluctant choice[C] a response to Reding’s call[D] a voluntary action38. According ti Reding, quotas may help women ______.[A] get top business positions[B] see through the glass ceiling[C] balance work and family[D] anticipate legal results39. The author’s attitude toward Reding’s appeal is one of _________.[A] skepticism[B] objectiveness[C] indifference[D] approval40. Women entering top management become headlines due to the lack of ______.[A] more social justice[B] massive media attention[C] suitable public policies[D] greater “soft pressure”Part BDirections:You are going to read a list of headings and a text. Choose the most suitable heading from the list A-F for each numbered paragraph (41-45).Mark your answers on ANSWER SHEET1. (10 points)[A] Live like a peasant[B] Balance your diet[C] Shopkeepers are your friends[D] Remember to treat yourself[E] Stick to what you need[F] Planning is evervthing[G] Waste not, want notThe hugely popular blog the Skint Foodie chronicles how Tony balances his love of good food with living on benefits. After bills, Tony has ?60 a week to spend, ?40 of which goes on food, but 10 years ago he was earning ?130,000 a I year working in corporate communications and eating at London's betft restaurants'" at least twice a week. Then his marriage failed, his career burned out and his drinking became serious. "The community mental health team saved my life. And I felt like that again, to a certain degree, when people responded to the blog so well. It gave me the validation and confidence that I'd lost. But it's still a day-by-day thing." Now he's living in a council flat and fielding offers from literary agents. He's feeling positive, but he'll carry on blogging - not about eating as cheaply as you can - "there are so many people in a much worse state, with barely any money to spend on food" - but eating well on a budget. Here's his advice for economical foodies.41._____________________Impulsive spending isn't an option, so plan your week's menu in advance, making shopping lists for your ingredients in their exact quantities. I have an Excel template for a week of breakfast, lunch and dinner. Stop laughing: it's not just cost effective but helps you balance your diet. It's also a good idea to shop daily instead of weekly, because, being-human, you'll sometimes change your mind about what you fancy.42____________________________________________________________This is where supermarkets and thci; anonymity come in handy. With them,there's not the same embarrassment as when buying one carrot in a littlegreengrocer. And if you plan properly, you'll know that you only need, say, 350gof shin of beef and six rashers of bacon, not whatever weight is pre-packed in thesupermarket chiller.43_________You may proudly claim to only have frozen peas in the freezer - that's notgood enough. Mine is filled with leftovers, bread, stock, meat and fish. Planningahead should eliminate wastage, but if you have surplus vegetables you'll do avegetable soup, and all fruits threatening to "go off' will be cooked or juiced.44___________________________________Everyone says this, but it really is a top tip for frugal eaters. Shop at butchers,delis and fish-sellers regularly, even for small things, and be super friendly. Soonyou'll feel comfortable asking if they've any knuckles of ham for soups and stews,or beef bones, chicken carcasses and fish heads for stock which, more often thannot, Theyil let you have for free.45__________________You won't be eating out a lot, but save your pennies and once every fewmonths treat yourself to a set lunch at a good restaurant - ?1.75 a week for threemonths gives you ?21 - more than" enough for a three-course lunch atMichelin-starred Arbutus. It's ?16.95 there - or ?12.99 for a large pizza fromDomino's: I know which I'd rather eat.Section III TranslationDirections:Translate the following text from English into Chinese. Write your translation on ANSWER SHEET 2. (15 points)I can pick a date from the past 53 years and know instantly where I was , what happened in the news and even the day of the week. I’ve been able to do this since I was four.I never feel overwhelmed with the amount of information my brain absorbs my mind seems to be able to cope and the information is stored away reatly. When I think of a sad memory, I do what everyone does- try to put it to one side. I don’t think it’s harder for me just because my memory is clearer. Powerful memory doesn’t make my emotions any more acture or vivid. I can recall the day my grandfather died and the sadness I felt when we went to the hosptibal the day before. I also remember that the musical paly Hamopened on the Broadway on the same day- they both just pop into my mind in the same way.Section IV Writing47. Suppose your class is to hold a charity sale foe kids in need of help. Write your classmates an email to1) inform them about the details and encourage them to participate .2) Don’t use your own name, use “Li Ming” instead. Don’t write your address.(10 points)48 write an essay based on the following chart. In your writing, you should1)interpret the chart and2)give your commentsYou should write about 150 words on the ANSWER SHEET .Section I Use of English1.【答案】A(However)【解析】空前作者讲到“鉴于电子货币的优势,你也许会认为,我们将快速步入非现金社会,实现完全电子支付。
广东省广州市2013届普通高中毕业班(三月)第二次综合测试英语试题(扫描版,答案word)全国通用-三轮冲刺
2013年广州市普通高中毕业班综合测试（二）英语参考答案完形填空：1. B2. A3. C4. D5. B6. D7. A8. C9. A 10. B11. C 12. B 13. C 14. D 15. A语法填空：16. was walking 17. which 18. of 19. to cheat 20. it21. but 22. if / whether 23. left 24. the / that 25. worst阅读理解：26. A 27. D 28. C 29. D 30. B 31. D 32. A 33. C 34. B 35. A36. A 37. C 38. D 39. B 40. C 41. D 42. B 43. A 44. D 45. C信息匹配：46. B 47. A 48. F 49. C 50. E基础写作：Version one:Using solar panels to get energy from the sun, solar cars look similar to ordinary cars, but they have several advantages. They produce little noise and almost no air pollution, which is great for the envir onment. Also, as they’re comparatively smaller, solar cars are easy to drive and park.However, solar cars are much more expensive to buy than normal cars, and they’re much less powerful, with a top speed of only 70 km/h. The biggest problem of all is that they can only be driven about 100 km before their battery needs recharging / to be recharged.Version two:Solar cars, which get their energy from the sun through solar panels, look similar to ordinary cars, but they have several advantages. They produce little noise and almost no air pollution, so they’re quite good for the environment. Also, as they’re comparatively smaller, solar cars are easy to drive and park.However, not only are they much more expensive to buy than normal cars, they’re also less powerful, with a top speed of only 70 km/h. The biggest problem of all is that they can only be driven about 100 km before their battery needs recharging / to be recharged.读写任务：This passage lists some of the causes for the decline of Chinese students’health and discusses one possible solution to the problem – including P.E. in the Gaokao.In my opinion, it’s unreasonable to include P.E. in the Gaokao. While students may spend more time doing physical exercise to prepare for the test, this doesn’t mean they will improve their health. On the contrary, additional test pressure and excessive exercise may make their health worse. Moreover, it’s unfair to students born with health problems and to those not gifted in sports.It is often said that “a healthy mind needs a healthy body.”With good health, you have enough energy to perform at your best. I think the core issue however is how to get studentshealthier. Besides a test, I think schools should do things such as stop selling the soft drinks and junk food, as well as give students less homework and more time for outdoor activities.主观题的评分说明1. 语法填空按照高考评卷要求，单词拼写错误、大小写未区分不给分。
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DO NOT OPEN THIS QUESTION PAPER UNTIL YOU ARE TOLD TO DO SOE 2 – E n t e r p r i s e M a n a g e m e n tEnterprise PillarE2 – Enterprise Management28 February 2013 - Thursday 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 OneWhilst the managers within FS Company's finance department have excellent technical skills, the Finance Director is keen to enhance their people management skills. Rather than ask the HR Department to do the training, he has decided that each manager should lead a workshop on a particular people management theme.As one of the managers in the department, TF has been given the task of briefing her colleagues on the importance of having a company disciplinary procedure as part of its internal control system. The briefing will also cover the issues associated with employee dismissal.Question TwoJ, the Finance Director, is preparing for an important negotiation with P, the Marketing and Sales Director, regarding the way the company's sales targets will be set in the future. Whilst he is confident that he has a good case, he knows that having effective communication skills will be vital to the success of the forthcoming negotiation.Section A continues on the opposite pageEnterprise Management 2 March 2013Question ThreeQuestion FourFLF is a courier company based in Z Country which offers direct document and parcel express delivery services for commercial customers. It prides itself not only on its reliability but also its service in relation to customer convenience by picking up documents and parcels from its customers' home or business addresses. The company has established an excellent reputation for fast collections and on-time delivery. Its vision is to be known as the number one choice and best value courier company for all businesses in Z Country.Section A continues on page 4TURN OVER March 2013 3Enterprise ManagementQuestion FiveLG, the Managing Director of NWP Company, recently announced to the workforce that the Board had agreed to the establishment of a set of new working practices which should lead to improved productivity. The new working practices will mean the introduction of weekend working and the rotation of shifts for all workers.The senior management of NWP Company consider the changes to be necessary if the company is to survive the very difficult operating conditions it is currently facing. However, the announcement has led to conflict between management and workers, and the workers are now threatening industrial action.(Total for Section A = 50 marks)End of Section ASection B starts on the opposite pageEnterprise Management 4 March 2013SECTION 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 SixT Company has identified a need for, and made a decision to open, a new training centre in one of the major cities in E Country. This is a large scale project for T Company and it needs to make sure that the project for finding and developing the centre is delivered successfully, since this is a major investment for T Company. It does not want to make an expensive mistake. In order to maximise revenues the centre needs to be completed and open within a six month time scale. The company understands that large scale projects usually follow a lifecycle made up of separate phases which occur in sequence.Section B continues on page 6TURN OVER March 2013 5Enterprise ManagementQuestion SevenLD is the owner and manager of her own florist business, LD Flowers. Although starting out initially as a hobby, it has developed into a sustainable business. LD's original business was based on using only flowers from her garden, but as the business has grown she has been forced to seek alternative supplies of flowers. However, she has remained loyal to her ethical stance by choosing and buying her flowers only from local growers that she knows. She feels that this, together with her particular design of contemporary flower arrangements, differentiates LD Flowers from the other local florists and supermarkets which tend to offer more traditional arrangements using flowers imported from overseas.In the beginning, LD sold her flower arrangements primarily at local markets, occasionally getting commissions from family and friends. Subsequently, she has been successful in entering the wedding business, providing flowers for the wedding venue as well as bridal bouquets. She has also recently won a contract to supply flower arrangements to a local hotel chain, which was impressed with her contemporary approach to flower arranging.As the owner of a successful small business, LD has received an invitation to an event promoted by her bank on the need for formal strategic planning in small businesses. However, she has politely declined to attend the event on the basis that she has not needed to undertake such planning herself and hence does not think that the content of the session will be relevant to her business. Instead, she feels that it is better to let the strategies for her business emerge.(Total for Section B = 50 marks)End of Question PaperEnterprise Management 6 March 2013LIST 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 actionMarch 2013 7Enterprise ManagementEnterprise PillarManagement Level PaperE2 – Enterprise ManagementMarch 2013Thursday SessionEnterprise Management 8 March 2013。