毕马威 2021 审计面试题

小编:管理员 129阅读 2021.09.30

第1题:

?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.

TRUE

UNTRUE

CANNOT SAY

2. The price of coal is not relevant to discussions about the relative efficiency of nuclear

reactors.

TRUE

UNTRUE

CANNOT SAY

3. If nuclear reactors were cheaper to build and decommission than fossil‐fuelled power

stations, they would definitely have the economic advantage.

TRUE

UNTRUE

CANNOT SAY



第2题:

?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

time.?

4. Physical stimuli usually win in the competition for our attention.

TRUE

UNTRUE

CANNOT SAY

5. The capacity of the human brain is sufficient to interpret nearly all the stimuli the senses

can register under optimum conditions.

TRUE

UNTRUE

CANNOT SAY

6. Eyes are able to cope with a greater input of information than ears.

TRUE

UNTRUE

CANNOT SAY




VERBAL ANSWER:

1. C CANNOT SAY

2. B UNTRUE

3. A TRUE

4. C CANNOT SAY

5. B UNTRUE

6. C CANNOT SAY



第3题:

PartII NUMERCAL TEST

1. Which country had the highest number of people aged 60 or over at the start of 1985?

A. UK

B. France

C. Italy

D. W.Germany

E. Spain

2. What percentage of the total 15mm button production was classed as sub‐standard in

September?

AA 10.5% BB 13% CC 15% DD 17.5% EE 20% AB 23.5% AC 25%

AD 27.5% AE 28% BC 30.5%

3. How many live births occurred in 1985 in Spain and Italy together (to the nearest 1000)?

A. 104,000

B. 840,000

C. 1,044,000

D. 8,400,000

E. 10,440,000

4. What was the net effect on the UK population of the live 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

October‘s?

A. 8.50(Decrease)

B. 42.50(Decrease)

C. 85.00(Increase)

D. 27.50(Decrease)

E. No change

6. What was the loss in potential sales revenue attributable to the production of sub‐standard

(as opposed to standard) buttons over the 6 month period?

A.13.75

B.27.50

C.137.50

D.280.00

E.275.00

1:Population Structure 1985

country

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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