cpa專業(yè)階段《公司戰(zhàn)略與風(fēng)險(xiǎn)管理》考試試題及參考答案

1、Wewillcontinuetoimprovethecompanysinternalcontrolsystemsteadyimprovementinabilitytomanagecontroloptimizebusinessprocessestoensuresmoothprocessesresponsibilitiesinplacetofurtherstrengtheninternalcontrolsplayacontrolpostin

2、dependentoversightroleofevaluationcomplyingwiththirdpartyresponsibilitytoactivelymakeuseofinternalaudittoolsdetectpotentialmanagementstreamlinestardizerelatedtransactionsstrengtheningoperationsinaccdancewithlaw.Deepening

3、theinfmationmanagementtoensurefullcommunication“zeroresistance“.ToconstantlyperfectERPBFSPIMISSCMinfmationsystembasedconstructionfullintegrationinfmationsystemachievedinfmationresourcessharedtoexpPtalsystemapplicationofb

4、readthdepthplayinfmationsystemonenterpriseofAssistantroletoperfectdailyrunmaintenanceoperationofrecdspromoteproblemreasonsanalysissystemhovertostrengtheningBFSERPSCMtechnologyapplicationoftrainingimproveemployeesapplicat

5、ioninfmationsystemofcapacitylevel.Humanisticcaretoensure“zero.“TostrengtheningHumanitiescarecontinuestofostercompanywindcleargasareheartShunofcultureatmospherestrengtheninglovehelpedtrappedcaredifficultemployeescarriedou

6、tstyleactivitiesrichemployeeslifestrengtheninghealthlabourprotectionganizationcareerhealthmedicalcontrolcareeragainstcontinuestoimplementationpsychologicalwarningpreventionsystemtrainingemployeeshealthofacterstableofmood

7、enterprisingofattitudecreatedfriendlyfraternityofHumanitiesenvironment.Tostrengthenriskmanagementensurethatthebusinessof“zerorisk“.Tostrengthenedbusinessplansmanagementwillbusinessbusinessplanscovertoalllevelensurethebus

8、inesscancontrolincontroltocloseconcernfinancialcoalelectriclinkageenergysavingschedulingnationalpolicytrendsstrengtheningtrackactiveshouldtoimplementationStateownedassetsmethodfurtherspecificationbusinessfinancialmanagem

9、enttoperfectrisktubecontrolsystemachievedriskrecognitionmeasureassessmentreptcontrolfeedbackofclosedringmanagementimproveriskpreventioncapacity.Tofurtherstardizetradingstrivetoachieve“accdingtolawstardizefair.“Innovation

10、ofperfmancemanagementtoensurethatpotentialemployees“zerofly“.Tostrengthenperfmancemanagementprocesscontrolenhanceemployeeevaluationlevelsofeffectivecommunicationtoimproveperfmancemanagement.Tofurtherquantifyrefineemploye

11、estards...Wkfullplaypartybranchmembersin“fivetypeEnterprise“constructionintheofcerolefightingftressrolepioneermodelroletocontinuestostrengthening“fourgood“l(fā)eadershipconstructionfullplaylevelscadresinenterprisedevelopment

12、intheofbackbonebackboneroletofullstrengtheningmembersyouthwkfullplayyouthemployeesincompanydevelopmentintheoffceroletoimproveindependentCommissionagainstcruptionwklevelstrengtheningonenterprisebusinesskeylinkofeffectiven

13、essmonited.maintainstability.Tofurtherstrengthenpublicityeducationimprovetheoveralllegalsystem.Wemuststrengthensafetymanagementestablishimprovetheeducationsupervisionevaluationasoneofthetrafficsafetymanagementmechanism.T

14、oconscientiouslysumuptheOlympicsecuritycontrolspromotingintegratedmanagementtoahigherlevelhigherstardsahigherlevelofdevelopment.EmployeestodayislunarcalendaronDecember24theoxBellisabouttoringatthistimeofyearweclearlyfeel

15、thepulseoftheXXpowergenerationcompanytoflourishtomeclearlyhearXXpowergenerationcompaniesmaturesymmetrybreathing.Recallingpastoneanotheracrossarailingweareenthusiasticfullofconfidence.Futuredevelopmentopptunitieswemeexcit

16、ingfightmespirited.Employeesletustogetheracross2013fullofchallengesopptunitiestocreateagreenlowcostoperationfullofhumanecareofawldclasspowergenerationcompanywkhard!TheoccasionoftheSpringFestivalmysincerewishthatyouthefam

17、iliesofthestaffinthenewyeargoodhealthhappyhappy2010年度注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試－專業(yè)階段考試年度注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試－專業(yè)階段考試《公司戰(zhàn)略與風(fēng)險(xiǎn)管理》試題及答案解析《公司戰(zhàn)略與風(fēng)險(xiǎn)管理》試題及答案解析一、單項(xiàng)選擇題一、單項(xiàng)選擇題（本題型共16小題，每小題1分，共16分。每小題只有一個(gè)正確答案，請(qǐng)從每小題的備選答案中選出一個(gè)你認(rèn)為正確的答案，在答題卡相應(yīng)位置上用2B鉛筆填涂相應(yīng)的答案代

18、碼。答案寫在試題卷上無效。）1.某市多年經(jīng)營免費(fèi)電視業(yè)務(wù)的電視臺(tái)，正考慮向國家廣播電影電視總局申請(qǐng)開展收費(fèi)電視業(yè)務(wù)和收費(fèi)視頻點(diǎn)播業(yè)務(wù)，并將電視平臺(tái)由普通平臺(tái)升級(jí)到高清晰度電視平臺(tái)，以使該電視臺(tái)的總體市場(chǎng)占有率在現(xiàn)有基礎(chǔ)上提升l5%。該電視臺(tái)認(rèn)為這種戰(zhàn)略符合其長遠(yuǎn)發(fā)展目標(biāo)。該電視臺(tái)利用特定指標(biāo)來衡量其戰(zhàn)略的優(yōu)劣時(shí)，所使用的戰(zhàn)略測(cè)試類別屬于（）。A.競(jìng)爭(zhēng)優(yōu)勢(shì)檢驗(yàn)B.一致性檢驗(yàn)C.邏輯一致性檢驗(yàn)D.價(jià)值增值檢驗(yàn)【參考答案】D【答案解析】良好的

19、戰(zhàn)略能夠在市場(chǎng)中為企業(yè)帶來價(jià)值增值。價(jià)值增值可以表現(xiàn)為盈利能力的提高，也可以表現(xiàn)為可預(yù)期的長期收益，其可用市場(chǎng)占有率、創(chuàng)新能力和員工滿意度等長期指標(biāo)來衡量。本題就是用市場(chǎng)占有率來進(jìn)行價(jià)值增值檢驗(yàn)的。參見教材第5頁。【中華會(huì)計(jì)網(wǎng)校試題點(diǎn)評(píng)】本題主要考核“戰(zhàn)略測(cè)試”的知識(shí)點(diǎn)。該知識(shí)點(diǎn)在網(wǎng)校2010年考試中心開通的普通班模擬題試題（二）單選第2題、競(jìng)賽試題（二）單選第2題的考點(diǎn)基本相同。在2010年“夢(mèng)想成真”系列輔導(dǎo)叢書之《夢(mèng)想成真－應(yīng)試指

20、南》第19頁第13題考點(diǎn)基本相同。同時(shí)，在中華會(huì)計(jì)網(wǎng)校（）2010年《公司戰(zhàn)略與風(fēng)險(xiǎn)管理》基礎(chǔ)班、習(xí)題班練習(xí)中心均有所涉及，另外，在網(wǎng)校杭建平老師考前串講班中重點(diǎn)提及。2.大型超市連鎖店為不同地區(qū)分店選擇重點(diǎn)銷售商品時(shí)，會(huì)考慮到每個(gè)地區(qū)中居民的一般消費(fèi)特性，其中一個(gè)分類是按居民的平均收入水平的高低，將居民消費(fèi)者劃分為高收入、中等收入及低收入三個(gè)客戶群組，該細(xì)分過程屬于（）。A.人口細(xì)分B.財(cái)富細(xì)分C.購買特性細(xì)分D.價(jià)值細(xì)分【參考答案】

21、AWewillcontinuetoimprovethecompanysinternalcontrolsystemsteadyimprovementinabilitytomanagecontroloptimizebusinessprocessestoensuresmoothprocessesresponsibilitiesinplacetofurtherstrengtheninternalcontrolsplayacontrolposti

22、ndependentoversightroleofevaluationcomplyingwiththirdpartyresponsibilitytoactivelymakeuseofinternalaudittoolsdetectpotentialmanagementstreamlinestardizerelatedtransactionsstrengtheningoperationsinaccdancewithlaw.Deepenin

23、gtheinfmationmanagementtoensurefullcommunication“zeroresistance“.ToconstantlyperfectERPBFSPIMISSCMinfmationsystembasedconstructionfullintegrationinfmationsystemachievedinfmationresourcessharedtoexpPtalsystemapplicationof

24、breadthdepthplayinfmationsystemonenterpriseofAssistantroletoperfectdailyrunmaintenanceoperationofrecdspromoteproblemreasonsanalysissystemhovertostrengtheningBFSERPSCMtechnologyapplicationoftrainingimproveemployeesapplica

25、tioninfmationsystemofcapacitylevel.Humanisticcaretoensure“zero.“TostrengtheningHumanitiescarecontinuestofostercompanywindcleargasareheartShunofcultureatmospherestrengtheninglovehelpedtrappedcaredifficultemployeescarriedo

26、utstyleactivitiesrichemployeeslifestrengtheninghealthlabourprotectionganizationcareerhealthmedicalcontrolcareeragainstcontinuestoimplementationpsychologicalwarningpreventionsystemtrainingemployeeshealthofacterstableofmoo

27、denterprisingofattitudecreatedfriendlyfraternityofHumanitiesenvironment.Tostrengthenriskmanagementensurethatthebusinessof“zerorisk“.Tostrengthenedbusinessplansmanagementwillbusinessbusinessplanscovertoalllevelensurethebu

28、sinesscancontrolincontroltocloseconcernfinancialcoalelectriclinkageenergysavingschedulingnationalpolicytrendsstrengtheningtrackactiveshouldtoimplementationStateownedassetsmethodfurtherspecificationbusinessfinancialmanage

29、menttoperfectrisktubecontrolsystemachievedriskrecognitionmeasureassessmentreptcontrolfeedbackofclosedringmanagementimproveriskpreventioncapacity.Tofurtherstardizetradingstrivetoachieve“accdingtolawstardizefair.“Innovatio

30、nofperfmancemanagementtoensurethatpotentialemployees“zerofly“.Tostrengthenperfmancemanagementprocesscontrolenhanceemployeeevaluationlevelsofeffectivecommunicationtoimproveperfmancemanagement.Tofurtherquantifyrefineemploy

31、eestards...Wkfullplaypartybranchmembersin“fivetypeEnterprise“constructionintheofcerolefightingftressrolepioneermodelroletocontinuestostrengthening“fourgood“l(fā)eadershipconstructionfullplaylevelscadresinenterprisedevelopmen

32、tintheofbackbonebackboneroletofullstrengtheningmembersyouthwkfullplayyouthemployeesincompanydevelopmentintheoffceroletoimproveindependentCommissionagainstcruptionwklevelstrengtheningonenterprisebusinesskeylinkofeffective

33、nessmonited.maintainstability.Tofurtherstrengthenpublicityeducationimprovetheoveralllegalsystem.Wemuststrengthensafetymanagementestablishimprovetheeducationsupervisionevaluationasoneofthetrafficsafetymanagementmechanism.

34、ToconscientiouslysumuptheOlympicsecuritycontrolspromotingintegratedmanagementtoahigherlevelhigherstardsahigherlevelofdevelopment.EmployeestodayislunarcalendaronDecember24theoxBellisabouttoringatthistimeofyearweclearlyfee

35、lthepulseoftheXXpowergenerationcompanytoflourishtomeclearlyhearXXpowergenerationcompaniesmaturesymmetrybreathing.Recallingpastoneanotheracrossarailingweareenthusiasticfullofconfidence.Futuredevelopmentopptunitieswemeexci

36、tingfightmespirited.Employeesletustogetheracross2013fullofchallengesopptunitiestocreateagreenlowcostoperationfullofhumanecareofawldclasspowergenerationcompanywkhard!TheoccasionoftheSpringFestivalmysincerewishthatyouthefa

37、miliesofthestaffinthenewyeargoodhealthhappyhappy【答案解析】核心競(jìng)爭(zhēng)力，是指能為企業(yè)帶來相對(duì)于競(jìng)爭(zhēng)對(duì)手的競(jìng)爭(zhēng)優(yōu)勢(shì)的資源和能力。容易獲取的能力一般不能直接成為企業(yè)的競(jìng)爭(zhēng)優(yōu)勢(shì)，例如，網(wǎng)站、軟件包、生產(chǎn)制度以及會(huì)計(jì)專業(yè)人才等。參見教材41頁?！局腥A會(huì)計(jì)網(wǎng)校試題點(diǎn)評(píng)】本題主要考核“企業(yè)核心競(jìng)爭(zhēng)力”的知識(shí)點(diǎn)。該知識(shí)點(diǎn)在網(wǎng)校2010年考試中心開通的實(shí)驗(yàn)班模擬題試題（一）單選第5題、競(jìng)賽試題（一）單選第

38、6題的考點(diǎn)基本相同。同時(shí)，在中華會(huì)計(jì)網(wǎng)校（）2010年《公司戰(zhàn)略與風(fēng)險(xiǎn)管理》基礎(chǔ)班、習(xí)題班練習(xí)中心均有所涉及，另外，在網(wǎng)校杭建平老師考前串講班中重點(diǎn)提及。5.甲集團(tuán)是國內(nèi)大型糧油集團(tuán)公司，近年來致力于從田間到餐桌的產(chǎn)業(yè)鏈建設(shè)，2008年收購了以非方式生產(chǎn)“健康“牌方便面的乙公司，并全面更換了乙公司的管理團(tuán)隊(duì)。2009年“健康“牌方便面市場(chǎng)份額下降，為了從競(jìng)爭(zhēng)激烈的方便面市場(chǎng)上重新贏得原有市場(chǎng)份額，2010年初需要制定方便面競(jìng)爭(zhēng)戰(zhàn)略。該競(jìng)

39、爭(zhēng)戰(zhàn)略屬于（）。A.公司戰(zhàn)略B.業(yè)務(wù)單位戰(zhàn)略C.產(chǎn)品戰(zhàn)略D.職能戰(zhàn)略【參考答案】B【答案解析】競(jìng)爭(zhēng)戰(zhàn)略是在戰(zhàn)略業(yè)務(wù)單位這個(gè)層次制定的，包括如何實(shí)現(xiàn)競(jìng)爭(zhēng)優(yōu)勢(shì)，以便最大限度地提高企業(yè)盈利能力和擴(kuò)大市場(chǎng)份額，確定相關(guān)產(chǎn)品的范圍、價(jià)格、促銷手段和市場(chǎng)營銷渠道等。參見教材第4頁。【中華會(huì)計(jì)網(wǎng)校試題點(diǎn)評(píng)】本題主要考核“企業(yè)戰(zhàn)略的結(jié)構(gòu)層次”的知識(shí)點(diǎn)。該知識(shí)點(diǎn)在網(wǎng)校2010年考試中心開通的普通班模擬題試題（一）單選第1題、普通班實(shí)驗(yàn)班模擬題試題試題（四

40、）單選第1題、普通班模擬試題試題（五）單選第2題、實(shí)驗(yàn)班模擬試題試題（五）單選第26題、競(jìng)賽試題（二）單選第1題、競(jìng)賽試題（三）單選第1題的考點(diǎn)基本相同。在2010年“夢(mèng)想成真”系列輔導(dǎo)叢書之《夢(mèng)想成真－應(yīng)試指南》第18頁第2題考點(diǎn)基本相同。同時(shí)，在中華會(huì)計(jì)網(wǎng)校（）2010年《公司戰(zhàn)略與風(fēng)險(xiǎn)管理》基礎(chǔ)班、習(xí)題班練習(xí)中心均有所涉及，另外，在網(wǎng)校杭建平老師考前串講班中重點(diǎn)提及。6.甲公司為軟件開發(fā)公司，總部設(shè)在北京。其主要客戶為乙移動(dòng)通信公

41、司（以下簡(jiǎn)稱“乙公司“），甲公司主要為乙公司實(shí)現(xiàn)預(yù)期通信功能和業(yè)務(wù)管理功能提供應(yīng)用軟件開發(fā)服務(wù)。乙公司以各省或大型城市為業(yè)務(wù)管理單位，各業(yè)務(wù)管理單位需求差異較大，軟件功能經(jīng)常升級(jí)。甲公司與乙公司保持了多年的良好合作關(guān)系。甲公司所處的軟件開發(fā)行業(yè)的突出特點(diǎn)是知識(shí)更新快，同時(shí)也導(dǎo)致經(jīng)驗(yàn)豐富、素質(zhì)高的軟件工程師流動(dòng)性較大，為此甲公司按乙公司的業(yè)務(wù)管理單位，對(duì)各項(xiàng)目進(jìn)行管理和考核。根據(jù)上述情況，適合甲公司選擇的最佳組織結(jié)構(gòu)類型是（）。A.職能制