CIMA—F2模拟题及分析(6)
CIMA—F2模拟题及分析（6）
1. The International Accounting Standards Board (IASB) and the standard-setter in the USA, the Financial Accounting Standards Board (FASB), have been working together towards convergence of their respective accounting standards. Part of this process has been the review of the IASB’s Framework for the Preparation and Presentation of Financial Statements.
Required:
(a) (i) Explain why it is viewed as a significant step towards convergence that the bodies are working jointly on a conceptual framework for accounting.
(ii) Explain the potential benefits that a common conceptual framework could bring to the standard-setting process.
(b) (i) Discuss the potential benefits of convergence to investors.
(5 marks)
(ii) Discuss the potential impact of convergence on entities that operate globally.
(5 marks) (Total for Question Five = 10 marks)
(Total for Section A = 50 marks)
2. The statements of financial position for AB and XY as at 31 December 2011 are provided below: ASSETS AB
$000 XY
$000
Non-current assets
Property, plant and equipment
9,517
3,800
Investment in XY 3,300 -
Current assets 12,817 3,800
Inventories 980 400
Receivables 900 600
Cash and cash equivalents 320 200
2,200 1,200
Total assets 15,017 5,000
EQUITY AND LIABILITIES
Equity
Share capital ($1 equity shares)
3,200
1,000
Share premium 1,800 -
Retained earnings 4,800 3,600
Total equity 9,800 4,600
Non-current liabilities
Long term borrowings
3,200 -
Deferred consideration 917 -
Current liabilities 1,100 400
Total liabilities 5,217 400
Total equity and liabilities 15,017 5,000
Additional information:
1. AB acquired an 80% investment in XY on 1 January 2011. The consideration consisted of the following:
?the transfer of 500,000 shares in AB with a nominal value of $1.00 each and a market value on the date of acquisition of $3.50 each;
?$408,000 of cash paid on 1 January 2011; and
?$1,000,000 of cash, payable on 1 January 2013 (a discount rate of 9% has been used to value the liability in the financial statements of AB).
At the date of acquisition XY had retained earnings of $2,300,000. The investment in XY was classified as available for sale in the books of AB and is held at fair value. The gains earned to date are included in the retained earnings of AB.
It is the group policy to value non-controlling interest at fair value at the date of acquisition. The fair value of the non-controlling interest at 1 January 2011 was
$750,000.
2. As at 1 January 2011 the fair value of the net assets acquired was the same as the book value with the following exceptions:
?The fair value of property, plant and equipment was $300,000 higher than the book value. These assets were assessed to have a remaining useful life of 6 years from the date of acquisition.
A full year’s depreciation is charged in the year of acquisition and none in the year of sale. ?The fair value of inventories was estimated to be $100,000 higher than the book value. All of these inventories were sold by 31 December 2011.
? A contingent liability, which had a fair value of $150,000 at the date of acquisition, had
a fair value of $70,000 at 31 December 2011.
3. XY sold goods to AB in the year to 31 December 2011 for $300,000. Goods with a sales value of $40,000 remain in AB’s inventories at 31 December 2011. XY makes 20% margin on all sales.
4. AB issued a long-term debt instrument on 1 January 2011 raising $3,400,000. The transaction costs associated with the issue of $200,000 have been correctly recorded. The debt instrument has a nominal rate of interest payable of 6% and the interest due for 2011 was paid and recorded on 31 December 2011, however no further accounting entries have been made in respect of the liability. The effective interest rate is approximately 7.05%.
5. No dividends were paid by either entity in the year ended 31 December 2011.
Required:
(a) Prepare the consolidated statement of financial position for the AB Group as at 31 December 2011.
(20 marks)
On 1 January 2012 AB issued 400,000 5% redeemable preference shares 2015 at their nominal value of $1.00 each. The shares have been recorded within equity and the preference dividend is payable on 31 December 2012.
Required:
(b) (i) Explain how the issue of the preference shares should be recorded, with specific reference to the relevant provisions of IAS 32 Financial instruments: presentation.
(ii) Prepare the journal entry required to correct the initial recording of the share issue AND the journal entry that will be processed to record the dividend paid.
(5 marks) (Total for Question Six = 25 marks)
3. RT operates in the technology sector and due to the nature of its products, RT takes research and development very seriously. It is looking for ways to improve its products in terms of specification and cost. RT prepares its financial statements in accordance with International Financial Reporting Standards and is listed on its local stock exchange.
RT is considering acquiring one of its key suppliers to secure consistent and quality supplies and to capitalise on any research and development activities undertaken by it relating to new products or parts. Two entities are being investigated, X and Y. Each entity operates in a different country and is listed on its local stock exchange. Y supplies parts to a number of RT’s competitors as well as RT and has a worldwide distribution network. X is known as an innovative entity and has had some recent publicity surrounding an innovative new product developed by a newly formed team of IT graduates.
RT’s board has been presented with key financial data for RT, X and Y for the last trading period to facilitate its decision making.
RT X Y
Revenue $700m $220m $460m
Gross profit margin 23% 19% 26%
Profit for the year/revenue 10% 11% 12%
Gearing (debt/equity) 68% 25% 40%
Non-current asset turnover 0.7 1.2 0.6
Price/earnings ratio 15.2 11.4 13.8
Required:
(a) Prepare a report that:
?analyses the information provided by the key financial indicators above; and
?explains the impact that acquiring either of these entities could have on the RT group’s business and financial statements.
(16 marks)
(b) Explain what further financial information might assist RT in its assessment of potential targets, X and Y.
(4 marks)
(c) Explain the limitations of using the financial ratios above as a means to compare X and Y.
(5 marks) (Total for Question Seven = 25 marks)
试题答案：
1、【答案】
Rationale
Section D of the syllabus has limited content, but a key development in accounting is the convergence project. This question tested the candidates’ ability to appreciate its importance and consider
the impact on affected user groups.
This question tested learning outcome D1(e).
Suggested Approach
The only approach necessary to ensure that all comments were made to specifically answer the question – the focus of the question parts were in bold to assist candidates.
(a) The development of the framework
(i) Process of consolidation
The IASB has historically relied on the Framework to underpin its standard setting process, being used to highlight the principles of classification, recognition and measurement that are key to the preparation of financial information. Conversely, FASB’s accounting standards have traditionally been rules-based. The move by FASB to recognise the value of a principles-based system and show willingness to adopt a conceptual framework is seen as the most significant step towards achieving convergence.
(ii) Having an agreed conceptual framework, which includes the principles of recognition and measurement, will ensure that any new accounting standards are developed on a consistent basis and in accordance with an agreed set of principles. It potentially also speeds up the process of standard setting as the key principles will already be established – this obviously has a cost implication for the standard setting bodies.
In an increasingly dynamic global business environment, it can provide guidance on transactions and balances that are not specifically covered by an accounting standard – providing a stop-gap until appropriate specific guidance is developed. This therefore reduces the need for accounting standards to be issued in a hurry and should ensure that all new standards are well researched, complete and robust in nature.
(b) Benefits and impacts
(i) Financial statements prepared using accounting standards that follow the same principles can easily be compared. Prior to convergence, it would have been necessary to adjust certain figures in the accounts that would have been recognised or measured on different bases. Increased comparability and transparency should result in greater liquidity in investment markets and promote cross-border investment. This is all positive for investors, as it is easier to trade investments and realise capital gains.
(ii) Entities that operate globally are likely to be reviewing financial statements of suppliers, customers, investment targets, etc. There would be a time-saving benefit if all these financial statements were being prepared on a consistent basis – less need to compare the accounting policies of different entities and make adjustments to be able to assess them on a consistent basis. Convergence could have a negative impact regarding the cost of changing/updating its accounting reporting systems as convergence is producing change at a faster pace. However, increased convergence does mean less need to adjust the financial statements of overseas investments for accounting policy differences which potentially has a cost saving.
2、【答案】Rationale
The question was the main consolidation question and required the preparation of the statement of financial position for a group. The complex areas included fair value adjustments and a mix of consideration for the investment. The question also included an element of financial ins truments, a key area within section B.
This question tested learning outcomes A1 (a) and (b) and B1(d) and (e).
Suggested Approach
The aggregation element of this question was straightforward and there were fair value adjustments that should have formed the early part of the workings with any adjustments being carried forward to the face of the statement (normally within brackets). Candidates would have spent more time on the goodwill calculation in this question as it contained most of the complex issues.
(a) Consolidated statement of financial position as at 31 December 2011 for the AB Group All workings in $000
ASSETS $000
Non-current assets
Property, plant and equipment (9,517 + 3,800 + 250(W1)) 13,567
Goodwill (W2) 200
13,767
Current assets
Inventories (980 + 400 - 8 (W3)) 1,372
Receivables (900 + 600) 1,500
Cash and cash equivalents (320 + 200) 520
3,392
Total assets 17,159
EQUITY AND LIABILITIES
Equity
Share capital ($1 equity shares) 3,200
Share premium 1,800
Retained reserves (W4) 5,456
Total equity attributable to parent 10,456
Non-controlling interest (W5) 994
Total equity 11,450
Non-current liabilities
Long term borrowings (3,200 + 22 (W6)) 3,222
Deferred consideration (1,000 x 0.917) 917
Current liabilities (1,100 + 400 + 70 (W1)) 1,570
Total liabilities 5,709
Total equity and liabilities 17,159
Workings
1. Fair value adjustments
At acquisition date Movement 31 December
2011
$000 $000 $000
PPE 300 (50) 250
Inventories 100 (100) -
Liabilities (150) 80 (70)
250 (70) 180
2. Goodwill
$000 $000
Consideration transferred:
Shares 500,000 x $3.50 1,750
Cash paid 1 January 2011 408
Deferred consideration 1,000 x 0.842 842 3,000
NCI at fair value 750
3,750
Net assets at fair value:
Share capital 1,000
Retained earnings 2,300
Fair value adjustments (W1) 250
3,550
Goodwill on acquisition 200
3. Unrealised profit on inventories
$40,000 of goods in inventories at y/e x 20% profit margin = $8,000.
4. Retained reserves
$000 $000
As per SOFP 4,800 3,600
Pre-acquisition reserves (2,300)
Adjustments arising from movement in FV adjustments (W1) (70)
Unrealised profit on inventory transfer
(W3) (8)
Group share 80% 978 1,222
Additional finance cost on LT liabilities
(W6) (22)
Less gain on XY investment in AB’s individual accounts (3,300 – 3,000(W2))
(300)
Consolidated reserves 5,456
5. Non-controlling interests
$000
NCI at acquisition (at fair value) 750
20% x post acquisition retained earnings 1,222 (W4) 244
994
6. Finance cost on LT borrowings
Total finance cost based on effective interest rate = 7.05% x ($3,400,000 – $200,000) = $226,000.
Interest paid, already recorded = 6% x $3,400,000 = $204,000.
Therefore, additional interest to be charged in 2011 = $22,000 ($226,000 -
$204,000).
(b) Preference share issue
(i) The preference shares have a redemption date and so include an obligation to transfer future economic benefit (by virtue of the redemption in 2015). The 5% return may be further evidence of obligation, however there is insufficient evidence to conclude on the substance of the dividend payout, and whether or not it is obligatory or at the directors’ discretion. However, there is no indication that these preference shares carry any residual interest in the assets of AB after
all liabilities have been settled and thus it is very unlikely that these shares can be classified as equity.
The shares will be reclassified as a liability and the dividend paid will be a finance cost charged in arriving at profit for the year.
(ii) To correct the initial recording of the share issue:
To record the dividend when paid:
Dr Finance costs $20,000
Cr Bank $20,000
3、【答案】
Rationale
Question 7 tested financial analysis, as would have been expected. The question was structured with a slightly different focus and Q3 had already required the calculation and analysis of working capital ratios. Key financial data was provided in this case and candidates were then expected to analyse it and prepare a report. There were then marks available for further information that would be beneficial and limitations of ratio analysis, however these requirements were intended to still be specific to this scenario.
This question tested learning outcomes C1(b), C2(d) and C2(b).
Suggested Approach
The question was deliberately shorter to assist candidates in staying specific to the details of the scenario. The key was considering the financial data for one entity against the other and then considering the impact that each target entity might have on RT. Staying specific to the scenario and answering the specific requirement of the question was essential in achieving a pass in this question.
Report on RT and its takeover targets X and Y (Date)
(a) Entity Y operates on a considerably larger scale than entity X and could increase RT’s revenue and business operations by up to 50% (before any economies of scale impact). RT, however may struggle to maintain Y’s revenue as it is selling to RT’s competitors and those competitors may not wish to continue to trade with an entity controlled by RT. Entity X’s revenue would still have a major impact, although since both entities are suppliers there would be an element of revenue that would be eliminated on consolidation.
Entity Y is earning a GP margin of 26% as compared with RT at 23% which either indicates an efficient management of costs or perhaps indicates that Y has been able to secure discount on purchases that RT could benefit from should the two operations be combined. Entity X has earned a gross margin of 19% which may have a negative impact on the combined entity to a significant degree. Although in contrast, X has earned a net profit percentage of 11% from the GP margin of 19%, whereas Y has only earned 12% NP from a gross margin of 26%, which could be due to high fixed costs of Y or poor cost control resulting from an inefficient management team. Given that we know that Y has a worldwide distribution network, distribution costs are likely to be high compared to both RT and X, which would be another reason for the differential. It also could be that the two entities classify costs differently, with Y including expenses in operating costs that X classifies within cost of sales.
It could also be as a result of the impact of finance costs. Y has significantly higher gearing and is therefore likely to be incurring more interest expense than X. Both entities would offer
an improvement based on the information provided as RT is earning 10% net profit.
RT is highly geared in comparison to entities X and Y, with gearing of 68%. RT may be subject
to higher lending rates or more restrictive lending terms as a result of this high gearing and
it has still to fund the acquisition. However both X and Y have low gearing and may offer RT much needed borrowing capacity, especially X with gearing of just 25%. In saying that, it may be that
X is finding it difficult to raise external finance as it conducts a lot of research and may have
a small asset base or intangible assets that lenders don’t recognise as valid security. This argument is strengthened by the non-current asset turnover ratio of X which is significantly higher than RT and Y, indicating either a small or old (and therefore written- down) value for non-current assets.
The NCA turnover for RT and Y are lower than X but then both these entities have higher gearing which may suggest that the entities have recently invested in assets. Y would clearly have the more significant impact on group assets, bringing an additional $767 million (working
- $460,000,000 / 0.6) of non-current assets.
The P/E ratio is an important ratio for investors and gives an indication of the market view of an entity in terms of how risky the entity is perceived to be and how confident the market is about the future profitability of that entity. RT has the strongest P/E ratio but is closely followed
by Y. X’s P/E appears weaker in comparison which could be because the market judges that an entity heavily engaged in research is risky. In terms of the impact on RT’s P/E ratio after acquisition
it is difficult to quantify as it will depend upon how the acquisition is financed and how the market views the acquisition.
(b) Other considerations
The entities are clearly different in nature; Y offers a worldwide distribution network and RT would need to assess if it could take full advantage of this longer term. RT would also need to establish how much of the revenue of each entity is from sales to RT, in order to assess the additional customers/revenue each of the entities offers. The activities of X are clearly driven by research and a full assessment of the potentially unrecognised assets (know-how, technical skill of researchers, etc) would be an essential part of the acquisition criteria. RT would also need to assess the impact of the graduate team and establish if the team is still contracted in any way to the entity for future projects, as there is potential future value in its activities. The entities operate in different countries and so RT would need to know the relevant tax ra tes and economic environments each was operating in. For potential takeover it is likely that RT would need more than just two years of comparison. Operating margins for both entities would be important as there is a significant disparity between the gross and net profit margins of the two entities. RT would also have to consider the conditions for acquisition, and if either entity would be a hostile target.
(c) Limitations
The entities are listed on different exchanges and so the P/E ratios might not be comparable.
In addition, their financial statements could have been prepared using different accounting standards which would reduce the comparability of the key ratios provided.
Even if X and Y adopt IFRS, the policy could differ for, say, non-current assets; using either depreciated cost or valuation. If one entity has chosen to revalue NCA then the NCA turnover would be lower and any additional depreciation resulting from the revaluation would reduce th e profit margins. A difference in an accounting policy such as this would also impact gearing by boosting
equity with the revalued amount.
There is no indication as to how old the information is. The ratios are based on the entities’ last trading period but they could be as much as 11 months apart and changing economic conditions could impact the key financial highlights significantly.
Given that X and Y operate in different countries, the tax rates and cost of borrowing are likely to be different – which again reduces the comparability of the information.
参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。更多详情可登录高顿网校官网或关注高顿网校微信咨询进行咨询。
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09年公务员考试行测真题分类汇总——资料分析 （源自正灵樊政公考名师团队） 2009年北京市行政职业能力倾向测验(社招) 第五部分资料分析 (共20题，参考时限20分针) 针对下列图、表或文字回答问题。你应根据资料提供的信息进行分析、比较、计算、处理。你可以在题本上运算。 请开始答题： 根据下列统计资料回答116—120题 2008年，初步核算，全年国内生产总值300670亿元，比上年增长9.0 %。分 季度看，一季度增长10.6%，二季度增长10.1%，三季度增长9.0%，四季度增长6.8%。分产业看，第一产业增加值34000亿元，增长5.5%；第二产业增加值146183亿元，增长9.3%；第三产业增加值120487亿元，增长9.5%。 全年规模以上工业增加值比上年增长12.9%，增速比上年回落5.6个百分点，东、中、西部地区分别增长11.6%、15.8%和15.0%。 全年全社会固定资产投资172291亿元，比上年增加25.5%，增速比上年加快0.7个百分点。其中，城镇固定资产投资148167亿元，增长26.1%，加快0.3个百分点；农村固定资产投资24124亿元，增长21.5%。在城镇投资中，第一产业投资2256亿元，增长54.5%；第二产业投资65036亿元，增长28.0%；第三产业投资80875亿元，增长24.1%。分地区看，东、中、西部地区城镇投资分别增长21.3%、33.5%和26.7%。全年房地产开发投资30580亿元，比上年增长20.9%。 全年社会消费品零售总额108488亿元，比上年增长21.6%，增速比上年加快4.8个百分点。分城乡看，城市消费品零售额73735亿元，增长22.1%，加快 4.9个百分点；县及县以下消费品零售额34753亿元，增长20.7%，加快4.9个百分点。分行业看，批发和零售业消费品零售额91199亿元，增长21.5%；住宿和餐饮业消费品零售额15404亿元，增长24.7%。 116、2006年，全年社会消费品零售总额为 A．76384.5亿元 B．89217.1亿元 C．92883.6亿元 D．131872.8亿元 117、下列选项中，符合我国2008年全年生产总值增长情况的是
案例分析cima
Issue1：Whether to acquire AW Non-financial measures SWOT analysis of acquiring AW
Issue2：Papy’s two proposals on entering new area of business The first proposal——by Simon Strategy: recruit experts from the outside, and train the employees in Papy to develop proper personnel and help the company more familiar with the health food area of business. Advantages: Save acquisition costs. Disadvantages: Inestimably expenses on personnel training and the time cost. It may cost two more years to get the similar profit as the proposal below. The second proposal——by Karen Strategy: acquire existing stores (Health Castle) as a start, and develop the reputation from there. Advantages: Save effort in looking for suppliers, identifying consumer behavior and conducting personnel training. As the estimated profit of Health Castle is €5 million, so it will meet the second year target of Karen within just one year. Disadvantages:Successful acquisition will require Papy to pay a considerable premium. Also, because of the reputation of “Health Castle”has already existed for a long time, once Papy acquire it ,it may take a long time to combine the two different culture and make the customers familiar with the new brand of health food of Papy.
2020公务员联考《行测》模拟资料分析题
2020公务员联考《行测》模拟资料分析题第四部分资料分析(共25题，参考时限25分钟) 所给出的图、表、文字或综合性资料均有若干个问题要你回答。 你应根据资料提供的信息实行分析、比较、计算和判断处理。 请开始答题： 一、根据以下资料，回答91～95题。 2008年我国全年建设占用耕地19.16万公顷，灾毁耕地2.48万公顷。生态退耕0.76万公顷，因农业结构调整减少耕地2.49万公顷。 土地整理复垦开发补充耕地22.96万公顷。 全年水资源总量27127亿立方米，比上年增加7.4%;人均水资源2048立方米，增加6.9%，全年平均降水量659毫米，增加8.0%，年末全国大型水库蓄水总量1962亿立方米，比上年末多蓄水93亿立方米，全年总用水量5840亿立方米，比上年增加0.4%。其中，生活用水增长0.6%，工业用水增长1.8%，农业用水减少0.2%，生态补水减少0.7%，万元国内生产总值用水量231.8立方米，比上年下降7.9%，万元工业 增加值用水量130.3立方米，下降7.0%，人均用水量440.9立方米， 下降0.1%。 全年完成造林面积477万公顷，其中人工造林329万公顷，林业 重点工程完成造林面积312万公顷，占全部造林面积的65.4%，全民义务植树23.1亿株，截至2008年底，自然保护区达到2538个，其中自 然保护区303个，新增综合治理水土流失面积4.7万平方公里，新增 实施水土流失地区封育保护面积2.6万平方公里。 初步测算，全年能源消费总量28.5亿吨标准煤，比上年增长4.0%;煤炭消费量27.4亿吨，增长3.0%;原油消费量3.6亿吨，增长5.1%; 天然气消费量807亿立方米，增长10.1%，电力消费量34502亿千瓦小时，增长5.6%，全国万元国内生产总值能耗下降4.59%。主要原材料
资料分析全真模拟题
国家公务员考试行测 资料分析全真模拟题及答案解析 关于本文档： ●朱永强搜集整理 ●共33页，17，951字；宋体，五号字 ●共25道全真模拟题及答案及答案解析，售价5.5元 目录 国家公务员考试行测之资料分析全真模拟题及答案解析（1）(1道) (1) 国家公务员考试行测之资料分析全真模拟题及答案解析（2）(4道) (3) 国家公务员考试行测之资料分析全真模拟题及答案解析（3）(12道) (9) 国家公务员考试行测之资料分析全真模拟题及答案解析（4）(8道) (28) 国家公务员考试行测之资料分析全真模拟题及答案解析（1）(1道) 1.达标湖泊容量2005年比2001年( )。 A.上升了24.3% B.下降了24.3% C.上升了24.3个百分点 D.下降了24.3个百分点 【答案】D。解析：由表可知，2005年达标湖泊容量由2001年的59.5%下降到了35.2%，下降了59.5-35.2=24.3个百分点，故选D。 【考点点拨】注意B和D的区别。B中下降了24.3%指2005年比2001年下降的湖泊容量占2001年的24.3%，实际上2005年比2001年下降的湖泊容量占2001年的 24.3%÷59.5%≈24%÷60%=40%，与24.3%相差甚远。 2.尽管五年中降雨量大幅增加，但平原区地下水平均埋深仍逐年上升，这说明( )。
A.地下水开采量减少 B.地下水开采量增加 C.地下水量减少 D.地下水量增加 【答案】C。解析：地下水平均埋深上升即可以挖到地下水的深度在上升，也就是说地下水量在减少，而“地下水开采量增加”是由“地下水量减少”推测出来的一种可能原因。 3.表中反映的是第几个五年计划期间的情况? A.“七五” B.“八五” C.“九五” D.“十五” 【答案】D。解析：常识题。表中所示的2001-2005年属于“十五”计划年份。 4.从表中可以看出五年中治理最理想的项目是( )。 A.达标河段 B.达标库容 C.达标湖泊容量 D.平原区地下水平均埋深 【答案】A。解析：由表格可知，2001-2005年，达标河段增加了45.2-41.6=3.6个百分点，达标库容增加了67.4-66.1=1.3个百分点;达标湖泊容量减少了，地下水平均埋深增加了，说明这两方面的情况恶化了。综上所述，应选择A。 5.五年中达标河段同比治理最好的是哪一年? A.2002年 B.2003年 C.2004年 D.2005年 【答案】C。解析：2002、2003年，达标河段占比下降了，同比为负;2004年达标河段增长了42.2-36.4=5.8个百分点，2005年增长45.2-42.2=3.0个百分点，比较可知，2004年达标河段占比增幅较大，即达标河段同比治理最好，故选C。 二、根据下列文字资料回答6～10题。 2003年6月份，“国房景气指数”达到107.04，比5月份上升0.76点，比去年同期上升2.39点。具体的各分类指数情况如下： 6月份竣工面积分类指数为111.46，与5月份基本持平，比去年同期上升7.42点。l～6月份，全国累计完成房屋竣工面积8187万平方米，同比增长40.4%，增幅比去年同期增加20个百分点。 6月份资金来源分类指数为108.47，比5月份上升2.41点，比去年同期上升4.68点。1～6月份，全国房地产开发到位资金达到5723亿元，同比增长48.4%，增幅比去年同期高13.4个百分点。 6月份新开工面积分类指数达到108.91，比5月份上升0.17点，比去年同期上升3.44点。l～6月份，全国房地产新开工面积为2.43亿平方米，同比增长31%，增幅比去年同期增加11.2个百分点。 6月份商品房销售价格分类指数为97.71，比5月份下降1.23点，比去年同期上升3.73点。上半年，商品房平均销售价格为2424元/平方米，同比增长5.4%，而去年同期是下降0.1%。 6月份空置面积分类指数为96.52，与5月份持平，比去年同期下降0.05点。上半年，商品房空置面积同比增长8.4%。 6月份土地开发面积分类指数为115.97，比5月份下降0.64点，比去年同期下降2.60点。上半年，完成土地开发面积7144万平方米，同比增长40%，增幅比去年同期回落12.7个百分点。 6.2002年的1～6月份，全国累计完成房屋竣工面积的增幅是( )。 A.40.4% B.38.6% C.20.4% D.18.6% 【答案】C。解析：由材料可知，2003年1～6月份全国累计完成房屋竣工面积8187万平方米，同比增长40.4%，增幅比去年同期增加20个百分点，故2002年1～6月份的增幅为40.4%-20%=20.4%。 7.与去年六月相比，增幅最大的指数是( )。 A.竣工面积分类指数 B.商品房销售价格分类指数
SWOT一些经典案例分析 适合借鉴大一做presentation 来源
案例一：中国电信的SWOT分析 在已经过去的一年里,中国电信的新闻热点、焦点不断。电信资费的调整、中国电信南北大分拆以及中国电信将面临入世挑战等让人们瞩目。在新的一年里,中国电信又将上演一场“与狼共舞”的惊险剧目。面对激烈的市场竞争，对中国电信进行ＳWOＴ分析，也许能让大家对中国电信未来的发展有一个清醒的、客观的认识。 中国电信的优势(stｒengｔh)和劣势（weaknｅsｓ)分析 自２0世纪80年代中期起,中国电信经历了近20年的高速发展,已经形成了规模效益。尽管此间经历了邮电分营、政企分开、移动寻呼剥离、分拆重组等一系列的改革，但在中国的电信业市场上，中国电信仍具有较强的竞争和发展优势。主要表现在客户资源、网络基础设施、人才储备、服务质量等方面: 1、中国电信市场引入竞争机制后,中国电信与中国移动、中国联通、中国网通等运营商展开激烈竞争。中国电信南北分拆后,在保留原有大部分固定电话网和数据通信业务的同时，继承了绝大部分的客户资源、保持良好的客户关系,在市场上占领了绝对的优势。1.79亿的固定电话用户，1500多万的数据通信用户，为中国电信发展业务,增加收入奠定了良好的基础。 ２、中国电信基础网络设施比较完善。改革开放２0多年来，中国电信己建成了覆盖全国，以光缆为主、卫星和微波为辅的高速率、大容量、具有一定规模、技术先进的基础传输网、接入网、交换网、数据通信网和智能网等。同时ＤＷDM传输网，宽带接入网相继建设数据通信网络和智能网不断扩容。中国电信的网络优势已经成为当前企业发展的核心能力，同时具备了向相关专业延伸的基础和实力。 3、中国电信在发展过程培养和储备了一大批了解本地市场、熟悉通信设备的电信管理和技术的能力较高、结构合理的管理和专业人才。同时中国电信还积累了大量丰富的运营管理经验，拥有长期积累的网络管理经验、良好的运营技能和较为完善的服务系统。 4、中国电信日趋完善的服务质量。中国电信成立了集团客户服务中心，为跨省市的集团客户解决进网需求;中国电信还建立了一点受理、一站购齐的服务体系,最大限度地方便用户；紧接着中国电信推出了首问负责制,解决了企业在向用户提供服务过程中的相互扯皮、相互推委的问题；另外，中国电信还设立了服务热线（１0000)、投诉热线(180)等，建立了与用户之间的沟通服务，提供互动式服务。 虽然中国电信具有一定的发展优势,但我们应该辨正地看待这些优势。辩证法告诉我们，优势和劣势都是相对的,即在一定的条件下，优势很可能就转变成劣势。中国电信虽然拥有丰富的客户资源、完善的网络设施以及大量的储备人才，但缺乏现代企业发展所必需的战略观念、创新观念、人力资源开发管理、人文环境建设以及与此相适应的市场制度环境。业内人士认为,中国电信拥有资源优势,但却缺乏资源运作优势。一旦不慎，优势很可能就转变成劣势。目前,中国电信的劣势主要表现在以下几方面:
资料分析专题练习及答案
资料分析专题练习及答案（1） -------------------------------------------------------------------------------- 作者：发布时间：2009-02-25 17:40:10来源： （一）根据下面文字资料回答1~5题。 目前，北京市60岁以上的老年人口已达188万，占总人口的%。据预测，到2025年，全市老年人口将达到416万，占总人口的30%。目前全市养老床位达到3万张(据2000年统计资料)。 年北京市的总人口为多少 A. 188万 B. 1288万 C. 1175万 D. 1346万 2.到2050年老年人口增加多少 A. 416万 B. 188万 C. 228万 D.无法确定 年全市总人口将达到多少 A. 416万 B. 1387万 C. 1346万 D. 228万 4.到2025年增加的总人口比增加的老年人口少多少
A. 129万 B. 23万 C. 93万 D. 175万 年全市养老床位占老年人口的多大比重 A. 1.6% B. % C. % D. % （二） 根据以下资料回答第6～10题的问题。 据2002年11月某报载，全国有现货商品交易市场93085个，比上年下降了%，其中，消费品市场86454个，下降%，生产资料市场6631个，下降%；市场成交额为亿元，比上年增长%，其中消费品市场成交额为亿元，增长%，生产资料市场成交额为亿元，增长%。 6.全国现有商品交易市场( )个。 A. 6631 B. 93085 C. 6000 D. 90000 7.全国现有消费品市场86454个，比上年下降了( ) A. 2.7% B. C. % D. 8.目前，全国有生产资料市场( ) A. 86454个 B. 90000个 C. 93085个 D. 6631个 9.目前，全国拥有的生产资料市场数量比上年下降( )