# KPMG笔试(24+36整理版)

KPMG经典24题

The Classical 24 Numerical Reasoning

"The big economic difference between nuclear and fossil-fuelled powerstations is that nuclear reactors are more expensive to build and decommission, but cheaper to sun. So disputes

1. E

(28x200+25x100)/(100%-10%)=9000

2. C

(20x250+16x300) x6%=588

3. B

Region E (permanent: temporary)=3:2

Region SE Total: 400 Permanent: 150 Temporary: 250

(New) Permanent: 400x3/5=240

Temporary: 400x2/5=160

90x(30-18)=1080

(我们可以用其他方法算，但是却不是最节约时间的算法)

4．E

(43200+80000+16000) x105%-11232-12096-21600-19200-4160-4640=73232

6. A

(40x120x4-1600)/16000=20%

7. A

43200/48-44000/50=20

8. D

80000/50/25=64

9. E

(2.50-2.40)/2.40x2.50+2.50=2.604

(1.10-1.08)/1.08x1.10+1.10=1.120

2.604-1.120=1.48

10. A

1.70-(3.20-1.70)=0.2

11. C

(1.70-0.3)x(1-15%)=1.19

12. E

1.08x(1-20%)/

2.40=36%

13.G

(70-50)x4x40x3=9600

14. B

50x40x4x6+50x4x4x10=56000

15. E

3/2.4x40-40=10

16. C

(40-38)x4x3x(55+40)=2280

17. C

8000/61.8-100/1.62=67.72

18. F

1000x1.52/1.62x11.1=10415

19. D

(65.4-61.8)/61.8=5.8% 升值，这是直接法，所以在Yr 1，1英镑可换65.4泰铢，而Yr 2，1英镑之可以换到61.8的泰铢，这说明泰铢升值了。（这里英镑是基准货币）

20. B

21. E

（150-110）/110=36%

22.G

1000000/8/5=25000

23. A

10.5-9.5x（1+10%）=0.05

24. A

KPMG经典36题

Others:

T

F

C

F

Ｔ文中第３行，“The minimum number of directors is two,…”

17.The purchasing behavior of consumers is unpredictable.

Ｔ最后一句话，意思相同。

CAN’T SAY 文中没有这个比较，有比较级一般都是C

ＳＡＹ

22 The boundaries of a corporate entity can only be assessed in the context of wider environment trends. Ｆ意思相反，并不是ＯＮＬＹ，而且缺少了ｔｈａｔｉｎｆｌｕｅｎｃｅｔｈｅｂｕｓｉｎｅｓｓ（但也有答案是Ｃ），不过我个人倾向于Ｆ

23. A corporate mission statement enables top management to define the future direction of a business. Ｔ文中第一句。同义

24 Marketing planning does not often take account of the corporate mission statement.

Ｔ原文倒数第二行“This stage is often overlooked in marketing planning”,意思相同。被动换成主动叙述。

ＣＡＮ＇ｔＳＡＹ。未提及。（ａｒｅｌｉｋｅｌｙｔｏ通常是Ｃ）

Ｔ最后一句，意思相同

ＣＡＮ＇ｔＳＡＹ未提及。

Ｆ文中倒数第二局，一个是ｒｅｑｕｉｒｅ，一个是ｃｒｅａｔｅ．

ＣＡＮ＇ｔＳＡＹ未提及

ＣＡＮ＇ｔＳＡＹ．未提及

Ｔ文中倒数第三句。

Ｆ文中倒数第二句中可得出“Ｓｕｆｆｉｃｉｅｎｔａｌｌｏｗａｎｃｅ＂可以ｐｒｅｖｅｎｔｂａｄ

ｄｅｂｔｓ，而不是＂Ｐｒｕｄｅｎｃｅｒｕｌｅ＂

ＦＭｕｓｔ错，文中倒数第二句中说到，如果没有的话，可以依据ＰａｒｔｎｅｒｓｈｉｐＡＣＴ