2018年注册会计师考试《公司战略》每日一练（6-12）

1.参考答案:C

题目详解:

分离价值链活动的基本原则是：

(1)具有不同的经济性;

(2)对产品差异化产生很大的潜在影响;

(3)在成本中所占比例很大或所占比例在上升。

ABD均是分离的基本原则，选项C不包括，选项C正确。

知识点：“价值链分析——价值链确定”

2.参考答案:

(1)一般说来，宏观环境因素包括政治和法律环境因素、经济环境因素、社会和文化环境因素及技术环境因素。(1分)

知识点：“宏观环境分析”

(2)

①政治和法律环境因素：国家大力扶持电信产业的发展，电信终端得以飞速发展;国家政策支持：政府越来越重视发展、扶持民营经济，鼓励大胆创新，提高经济附加值，为移动互联网的发展壮大提供了政策支持。(1分)

②经济环境因素：国内生产总值稳中向好，农村居民人均纯收入及城镇居民人均可支配收入的提高，都会增加消费者对生活必需品的需求。(1分)

③社会和文化环境因素：手机生产基地在富士康，使用者呈现出区域特点，有将近1/3的使用者都在北京地区，而在广州和深圳等南方城市则比较少。人们追求更加时尚、简约实用、性价比高的手机。(1.5分)

④技术环境因素：手机行业整体发展迅猛，液晶电容和电阻屏屏幕制造技术逐渐成熟，带来了可视角度和显示像素的视觉体验极佳的手机屏幕，android系统的完美操作性给大屏幕的触摸屏，游戏的开发带来了极大的支持、方便。(1.5分)

English Answers

(1)Generally speaking, macro-environment factors include political environment factor and legal environment factor, economic environment factor, socio-cultural environment factor as well as technological environment factor.

(2)

①Political and legal environment factors: country vigorously support the development oftelecomindustry, which results in the rapid development of telecommunication terminal; national policy support;

Government increasingly pays special attention to the development, supports the private economy, encourages innovation, improves economic value-added, provides support for the development of mobile internet.

②Economic environment factors: The stability of gross domestic products is going well, the increase in urban resident net income per capita and rural resident disposal income per capita, will increase customers’ demand for the basic necessities of life.

③Socio-cultural environment factors: mobile phone are manufactured in Foxconn company, the users represents regional characteristic, nearly one third of the users reside in Beijing, but in Guangzhou, Shenzhen and other southern cities are few. People pursue more fashionable, simple and practical, cost-effective mobile phone.

④Technological environment factors: rapid development ofmobile phone industry as a whole, the liquid crystal capacitor and resistor screen manufacturing technology gradually mature, which lead to the mobile phone screen have the display and pixel visual experience excellent, the android system perfect operation bring about great support and convenience to the touch screen and the games’ development.

知识点：“宏观环境分析”

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