下列选项中，开创蓝海战略采用重设客户的功能性或情感性诉求的有(　　)。 A. 日本K理发店将长达1小时的按摩、享用咖啡、皮肤护理理发仪式改为10分钟的只做理发 B. Q日用品公司，提出婴儿护肤品成人也适用的宣传 C. A水泥公司通过互助系统，推出将水泥作为人们梦想的礼物，建造充满爱的房子 D. N客车工业公司使用玻璃纤维作为汽车材料，弥补了汽车零配件的更换成本高的劣势，并且新材料汽车更加节能环保

下列属于全球化战略特点的有(　)。

A. 向全世界的市场推销标准化的产品和服务

B. 可以形成经验曲线和规模经济效益

C. 可以在较有利的国家集中地进行生产经营活动

D. 通过提供标准化的产品促使不同国家的习俗和偏好趋同

一家企业欲采用对外直接投资的方式来实施其国际化战略，则其至少应拥有的优势有(　　)。

A. 所有权优势

B. 内部化优势

C. 区位优势

D. 垄断优势

某企业打算在未来2年内，每半年末存入10万元，年利率10%，每半年复利一次，则对于该系列流量现值的计算，下列式子正确的是(　)。

A. 现值=10×(P/A，10%，2)

B. 现值=20×(P/A，10%，2)

C. 现值=10×(P/A，5%，4)

D. 现值=10×[1+(P/A，10%，1)+(P/A，10%，2)+(P/A，10%，3)]

现有两个投资项目甲和乙，已知甲、乙方案的期望值分别为20%、25%，标准离差分别为40%、64%，下列结论不正确的有(　)。

A. 甲方案的绝对风险大于乙方案的绝对风险

B. 甲方案的绝对风险小于乙方案的绝对风险

C. 甲方案的相对风险大于乙方案的相对风险

D. 甲方案的相对风险小于乙方案的相对风险

The identification within a client company of financial problems, a dominant chief executive, poor internal control, unusual transactions, or a high-technology environment, are all indicative of:

A Increased scope for potential fraud

B A higher than normal risk audit

C Inadequacies in the systems of reporting

D The presence of going concern problems

There are three broad pre-requisites or 'pre-conditions' that must exist in order to make fraud a possibility. What are they?

A Deception, criminality and opportunity

B Dishonesty, criminality and opportunity

C Dishonesty, motivation and opportunity

D Deception, motivation and opportunity

A record showing who has accessed a computer system is called:

A An audit trail

B A computer trail

C A password trail

 Which of the following costs, which might be incurred before or during the development of an

information system, are capital costs?

(i) Hardware purchase costs

(ii) Costs of testing the system

(iii) Software purchase costs

(iv) Installation costs

A (i), (ii) and (iii)

B (i), (ii) and (iv)

C (ii), (iii) and (iv)

D (i), (iii) and (iv)

External auditors may place reliance on internal auditors' work.

Is this statement correct?

A External auditors need to assess the work of internal audit first

B Internal auditors are not independent and so cannot be relied upon

C Yes, always

 Which of the following statements correctly describes the principal purpose of the external audit of a company within the UK?

A To assist management in the preparation of the company's periodic financial statements

B To examine and express an opinion on the company's periodic financial statements

C To prevent and detect fraud within the company