毕马威 2021 审计面试题
小编:管理员 129阅读 2021.09.30
?The big economic difference between nuclear and fossil‐fuelled power stations is that nuclear
reactors are more expensive to build and decommission, but cheaper to sun. So disputes over
the relative efficiency of the two systems revolve not just around prices of coal and uranium
today and tomorrow, but also around the way in which future income should be compared
with current income.?
1. The main difference between nuclear and fossil‐fuelled power stations is an economic one.
2. The price of coal is not relevant to discussions about the relative efficiency of nuclear
3. If nuclear reactors were cheaper to build and decommission than fossil‐fuelled power
stations, they would definitely have the economic advantage.
?At any given moment we are being bombarded by physical and psychological stimuli
competing for our attention. Although our eyes are capable of handling more than 5 million
bits of data per second, our brain are capable of interpreting only about 500 bits per second.
With similar disparities between each of the other senses and the brain, it is easy to see that
we must select the visual, auditory, or tactile stimuli that we wish to compute at any specific
4. Physical stimuli usually win in the competition for our attention.
5. The capacity of the human brain is sufficient to interpret nearly all the stimuli the senses
can register under optimum conditions.
6. Eyes are able to cope with a greater input of information than ears.
1. C CANNOT SAY
2. B UNTRUE
3. A TRUE
4. C CANNOT SAY
5. B UNTRUE
6. C CANNOT SAY
PartII NUMERCAL TEST
1. Which country had the highest number of people aged 60 or over at the start of 1985?
2. What percentage of the total 15mm button production was classed as sub‐standard in
AA 10.5% BB 13% CC 15% DD 17.5% EE 20% AB 23.5% AC 25%
AD 27.5% AE 28% BC 30.5%
3. How many live births occurred in 1985 in Spain and Italy together (to the nearest 1000)?
4. What was the net effect on the UK population of the live birth and death rates in 1985?
A. Decrease of 66,700
B. Increase of 752,780
C. Increase of 84,900
D. Cannot Say
E. Increase of 85,270
5. By how much did the total sales value of November?s button production vary from
E. No change
6. What was the loss in potential sales revenue attributable to the production of sub‐standard
(as opposed to standard) buttons over the 6 month period?
1：Population Structure 1985
population at start of years(millions)
live bitrhs per 1000 population(jan‐dec)
deaths per 1000 population(jan‐dec)
%of population at start of year aged: under15
%of population at start of year aged: 60 or over
UK 56.6 13.3 11.8 19 21
France 55.2 13.9 10.0 21 19
Italy 57.1 1.1 9.5 19 19
W.Germany 61.0 9.6 11.5 15 20
Spain 38.6 12.1 7.7 23 17
2:production of 15mm buttons,july‐dec
total(standard and sub‐standard) production(in thousands)
standard production(in thousands)
july 70 60
aug 60 55
sept 85 65
oct 100 80
nov 95 85
dec 100 90
sale price: standard: $5.7 per 100
sub‐stand:$2.85 per 100
1. D W. Germany
2. AB 23.5%
3. C 1,044,000
4. B Increase of 84,900
5. E No change
6. C 137.50
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