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1 .下列各项目中，对企业基本每股收益会造成影响的有（ ）。
A 企业当期实现的净利润 B 发行在外普通股数量 C 当期新增普通股 D 当期回购普通股
2 .通常情况下，下列公允价值层次中，不能作为第一层次输入值的有（ ）。
A 异常的市场报价 B 正常报价间隔期间可观察的利率和收益率曲线 C 无法由可观察市场数据验证的利率 D 企业在计量日能够取得的相同资产或负债在活跃市场上未经调整的报价
3 .下列选项中，关于价值链分析表述错误的是（ ）。
A 外部后勤又叫做出货物流 B 促进和引导购买者购买企业产品的活动属于外部后勤 C 波特的价值链分析区分了五种基本活动和四种支持活动 D 价值链中的每一个活动都能分解为一些相互分离的活动
4 .The UK Corporate Governance Code identifies four key areas of involvement within companiesfor non-executive directors (NEDs) – strategy, scrutiny, risk and people. Which of the followingbest fits within their people role.
A They are full board members with the right and responsibility to contribute to the firm’s successfor the benefit of shareholders B They oversee the range of responsibilities relating to the management of executive directors C They need to ensure the company has an adequate system of internal con...
5 .下列关于通用矩阵的说法中，正确的有（ ）。
A 通用矩阵中圆圈面积的大小与业务规模成正比 B 通用矩阵圆圈中扇形部分表示某项业务所占有的市场占有率 C 通用矩阵分划较细，对于多元化业务类型较多的大公司必要性不大，且需要更多数据，方法比较繁杂 D 通用矩阵的评...
7 .What are the three elements of government fiscal policy?
A Money supply, interest rates and credit controls B Recession, recovery and boom C Public spending, budget deficits and taxation D Demand, supply and taxation
8 .Within communication, “assuming” can often mean “making an ass out of you and me (ass-u-me)”. Which of the following is the most fitting description of communication?
A Getting your message across to your audience in the manner most appropriate to that audience B The interchange of thoughts, messages, insights, information, ideas, facts and emotions by two or more persons C The optimum combination of persuasion and information D The tacit or explicit acknowledgme...
9 .Vroom’s Expectancy Theory is an example of which type of motivational theory?
A Content theory B Process theory C Classical theory D Human relations theory
10 .Which two of the following are examples of indirect discrimination?(i)Following a recent takeover of your company by a foreign organisation, all employees are told that in order to have any chance of promotion they must learn the language of their new employer. (ii)The chief executive of a company that openly encourages equal opportunities, has asked you, as HR manager, to ensure that the firm meets its minorities employee quota, “no more, and no less”,to keep the local regulators “happy”. She has made it clear that once the appropriate level has been reached, she expects you to identify sound reasons as to why minority applicants should be rejected, no matter how well qualified they are.(iii)As a female employee of an international bank, you are continually overlooked for promotion, all promotions being given to your male colleagues including those who were employed after you hadjoined the bank. When you ask your senior manager, he informs you that you are not “one of the boys”.(iv)A city authority requires that all buildings must have appropriate public access at all times during working hours (07.00 to 21.00). However, the city hall’s front access is not suitable for those using a wheelchair without the help of other people to get the wheelchair up the steps leading to the entrance. Access for wheelchairs can be made through a secure employee entrance at the rear of the building, but this requires an advanced telephone booking to be made to ensure a security guard will be available to allow access through that entrance.
A (ii) and (iv) B (i) and (ii) C (iii) and (iv) D (i) and (iii)
