E3模擬題參考答案（一）
Answer： Requirement (a) As a nationalised industry, T Railways has a range of stakeholders and the focus of its performance has not been profit making as any losses have been covered by the central government of T. There has also been a lack of investment in new trains which will have adversely affected the performance of trains in the ...
10/13 17:10
E3模擬題（一）
Question One TFR business sectors T Railways has two strategic objectives (pre-seen pages 3 and 4). In order to assist in the evaluation of its performance in achieving these strategic objectives and to manage its operations effectively, TFR is split into three business sectors. These business sectors are based upon customer groups and th...
10/13 17:10
E2模擬題參考答案（二）
Question Four Conflict between the objectives of different stakeholder groups of an organisation is likely to arise because the parties will have different interests and priorities. For instance, shareholders will normally be looking for growth, the maximisation of profits and shareholder wealth, on the other hand employees maybe want bet...
10/13 17:10
E2模擬題參考答案（一）
Question One Porter suggests that there are four determinants of national competitive advantage, expressing them in the form of a diamond (i.e. Porter's Diamond). The theory helps to explain why some nations can produce firms in particular industries which achieve sustained competitive advantage using sources of advantage that can be subs...
10/13 16:10
E2模擬題（二）
Question Four When developing strategies, organisations will need to consider the objectives of different stakeholder groups. However, it is likely that the objectives of some of the stakeholder groups will be in conflict. Required: Describe the techniques that an organisation could use to deal with the conflicting objectives of different...
10/13 16:10
E2模擬題（一）
Question One K Company is a small but fast growing manufacturer of specialised cutting tools for the precision engineering industry located in S Country, which is home to many similar companies including the current world leader in this field. The processes involved in the manufacture of the company's products not only depend on having hi...
10/13 16:10
E1模擬題參考答案（三）
Requirement (1) CR7s management team has decided to establish its own central IS department. There are several advantages to this approach. Expectations and past service levels M013s central services were recognised as being good quality. In order not to disappoint CR7s IS users at a time when they are adjusting to many other changes, the...
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E1模擬題參考答案（四）.
Requirement (2) The new Chief Executive has promised to implement a fundamental review of operations based upon 'sound marketing principles'. There are various aspects of H345s marketing operations that might usefully be considered. Five are identified here. H345s philosophy One marketing analyst has commented that H345 needs to reconnect...
10/13 16:10
E1模擬題參考答案（二）
Requirement (1) Supply chain suffers: Enlightened thinking suggests that it is preferable to work with suppliers to add value to the supply chain so that the overall benefits that accrue can be shared amongst all the parties involved. Loss of quality: Quality may be compromised in a quest for the lowest price. Adversarial: The relationshi...
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E1模擬題參考答案（一）
1.1 A 1.2 B 1.3 C 1.4 D 1.5 A 1.6 B 1.7 D 1.8 D 1.9 D 1.10 D ...
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E1模擬題（二）
1. Explain the disadvantages of a firm developing relationships with suppliers based on price alone. 2. Explain the benefits of sustainable practices to an individual firm. 3. Explain how a just-in-time (JIT) approach might contribute to the competitiveness of a firm. 4 .Describe the main alternatives to a Free Trade policy. 5. Illustrate...
10/13 16:10
E1模擬題（四）
H345 is a large high street clothing retailer that was, until recently, associated with quality clothing at affordable prices. Over the past two years new competitors in the market have rapidly gained market share, mainly at H345's expense. One marketing analyst has commented that H345 needs to reconnect with its traditional customers bef...
10/13 15:10
E1模擬題（三）
CR7 has ten operating units and currently employs 250 people but has not replaced any employees that have left over the past six months. Until recently, CR7 was part of M013, a much larger group of diverse companies. CR7 is now independent following a management buy-out. In a statement about the future of the new company, the buy-out team...
10/13 15:10
E1模擬題（一）
1.1 The phrase 'uncertainty avoidance' refers to which ONE of the following? A A dimension of national culture B Country risk C Political risk D Disaster recovery planning 1.2 Corrective systems maintenance refers to which ONE of the following? A A process undertaken prior to systems implementation B A remedy of defects after systems impl...
10/13 15:10
C2模擬題參考答案
C2模擬題目參考答案如下： ...
10/13 15:10
C2模擬題（五）
Question 41 An increase in inventories of $500 and a decrease in the bank balance of $600 and an increase in payables of $1,400 results in: A. A decrease in working capital of $1,500 B. An increase in working capital of $1,500 C. A decrease in working capital of $1,300 D. An increase in working capital of $1,300 Question 42 The turnover o...
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C2模擬題（四）
Question 31 In July year 1, a company sold goods at VAT rate with a net value of $200,000, goods exempt from VAT with a value of $50,000 and goods at zero VAT rate with a net value of $25,000. The purchases in July year 1, which were all subject to VAT, were $161,000, including VAT. Assume that the rate of VAT is 15%. The difference betwe...
10/13 15:10
C2模擬題（三）
Question 21 On 1 May, A pays a rent bill of $1,800 for the twelve months to 30 April. What is the charge/credit to the income statement for the year ended 30 November? Question 22 A car was purchased for $12,000 on 1 April in year 1 and has been depreciated at 20% each year straight line, assuming no residual value. The company policy is ...
10/13 14:10
C2模擬題（二）
Question 11 B operates the imprest system for petty cash. At 1 July there was a float of $150, but it was decided to increase this to $200 from 1 August onwards. During July, the petty cashier received $25 from staff for using the photocopier and a cheque for $90 was cashed for an employee. In July, cheques were drawn for $500 for petty c...
10/13 14:10
C2模擬題（一）
Question 1 The difference between an income statement and an income and expenditure account is that: A. An income and expenditure account is an international term for an Income statement. B. An income statement is prepared for a business and an income and expenditure account is prepared for a not-for-profit making organisation. C. An inco...
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