四大会计师事务所招聘必练群面商业案例分析之Mandyle

“四大”会计师事务所面试经历1.安永整个校招我听的第一场宣讲会就是安永的，暖场视频就让我看的热泪盈眶的。

好像略夸张但我就是觉得很有共鸣啊——于是当时就把E家当成自己的dream firm了，回去马上就网申了——E家的网申会在英语六级成绩上刷人，按照身边申请的同学看。

9月下旬就收到安永的笔试通知了，可是当时楼主还在外地念书，因为安永的笔试外包给了朗宁，于是只能反复给他们打电话调整笔试时间了，当时心情也会有点儿忐忑。

因为担心拒绝了这次安排会不会不再安排笔试或者对后面面试会有影响（因为当时听别人说靠前笔试的拿到offer几率会高一点，其实不一定的啦）当时十月份回到广州然后在大学城附近跟同学一起租房子准备秋招，过了国庆假期之后就成功预约上10月18的笔试了，因为之前已经有别的考点的笔经，于是刷了很多，但是楼主也被安永笔试虐的很惨很惨啊——机考中文，logic verbal和性格测试，前两部分时间基本不够，性格测试一定要选清楚——虽然很容易会选的自己变的不是自己了。

4分钟6道题，题干长，真的很需要很需要冷静下来，这也是一个教训啊——我基本都没认真做过几道，然后结果。

就没有然后了。

2.毕马威毕马威网申比安永稍稍早一点，笔试安排跟安永一样，会先在广州安排一场九月份的笔试，楼主也是先收到毕马威的九月份笔试通知，于是又调到十月份参加了——国庆假后收到10月11笔试通知——基本上在论坛上出现过的笔试资料我都下载了然后做了一次，上场之前又看了一下笔经，一直听说KP家笔试很难。

于是怀着紧张的心情去考了，KP家纸考，试题循环使用，在考场听HR安排就可以了——顺序先24道后logic36道verbal，英文。

还是要克服紧张情绪很重要啊——开始做的前三道时有点儿卡，后来把握住节奏其实不算很难，做完了还剩五分钟然后就赶紧检查前面不肯定的题了，因为前面的都是一次计算得出结果，有的还是选项里面没有的——然后做verbal以为难度跟logic差不多就有点儿松懈了。

三.超市M&A/零售业讲的是一家HK上市商场CRG(中国市场份额第二)打算与英资连锁超市FreshMart(进入中国市场10年左右吧，市场份额不大，目前亏损，零售商)合并，扩大市场份额，主攻大陆市场，面临着各种机遇与挑战，以及自身的优势和不足1 SWOT分析两家各自的优劣势合并的利与弊；两个分别的改进措施；套用杠杆作用（S+O），抑制性（S+W），脆弱性（O+T），问题性（W+T）来分析pros & cons（PROS& CONS）和对手比⑴韦斯顿协同效应——并购会带来企业生产经营效率的提高，最明显的作用表现为规模经济效益的取得（1+1〉2Weston synergy, m&a can bring enterprise an increase of production and management efficiency, the most obvious effect is obtaining scale economic benefit⑵市场份额效应——通过并购可以提高企业对市场的控制能力，通过横向并购，达到由行业特定的最低限度的规模，改善了行业结构、提高了行业的集中程度，使行业内的企业保持较高的利润率水平Effect of market share, m&a can improve the control of the market, through thehorizontal mergers and acquisitions, improve the industry structure, improve the industry concentration degree, make industry enterprises to maintain a higher level of profitability ⑶经验成本曲线效应——其中的经验包括企业在技术、市场、专利、产品、管理和企业文化等方面的特长，由于经验无法复制，通过并购可以分享目标企业的经验，减少企业为积累经验所付出的学习成本，节约企业发展费用，在一些对劳动力素质要求较高的企业，经验往往是一种有效的进入壁垒。

四大会计师事务所面试题篇一：四大会计师事务所面试题四大会计师事务所经典企业面试题所谓“四大”，指的是国内最有实力的四大会计师事务所，即“安永大华”、“普华永道中天”、“德勤华永”和“毕马威”。

不少有着丰富面试经验的大学生们都有过这种体验，一些大公司的笔试面试题常与“四大”惊人相似。

“四大”的面试题眼下正在求职者中流行，对于“面霸”来说，他们修炼的第一步就是从网上收集各种“四大”面试的模式和题型，然后根据这些套路来游刃有余地应付各大名企。

许多人纷纷表示，他们从“四大”的招聘中获得了许多有效的实战经验，因为四大的面试流程在外企中有很强的针对性，如果能够成功应对他们的试题，那么，其他的招聘面试也一定能够驾轻就熟。

“四大”为何“经典”？ “安永大华”、“普华永道中天”，“德勤华永”和“毕马威”的面试题之所以成为许多外企效仿的“样板题”，有三个非常重要的原因：一是因为“四大”进驻校园的招聘时间几乎是所有大企业中最早的，例如德勤的宣讲会是10月底召开的，普华永道是11月初，使得他们的题型有充分的时间在业界流通。

其次也是非常关键的一点，那就是实际上很多大公司招聘都并非自己命题，而是把面试题交给专门的面试公司负责。

因此，有一些公司往往“共享”同一家出题的企业，这使得“似曾相识”的几率大大提升。

第三是因为通常一些知名企业的大学生面试都有一套严格的模式和流程，而“四大”作为它们其中的代表，每年的面试题都集中了这些企业对员工素质最为看重的部分和最有效的测试方式。

这些都是促使“四大”的面试题成为“经典”的原因。

了解“四大”面试流程“四大”面试既然有如此功效，那么，了解“四大”的面试流程，就等于拿到了一本“面试教科书”。

作为最经典的面试流程，“四大”的招聘往往包含招聘中最重要的几个环节。

其一是职业能力倾向测试，它能够测试出一个人的性格，面对压力和挑战的承受能力和其他一系列职业特征品质。

在面试中它虽然只是作为参考因素，但往往在最后时刻对于你最终的去留有决定性的影响。

会计师事务所面试问题及答案这是一篇由网络搜集整理的关于会计师事务所面试问题及答案的文档，希望对你能有帮助。

1，会计的6大基本要素是什么?2，会计的3大报表是什么?3，权益性支出与资本性支出的差异是什么?3，固定资产折旧采用的方法有哪些?4，固定资产账面价值在什么情况下会出现负值?5，新会计准则出台后，对企业的影响有哪些?6，企业所得税的改革对国内企业的影响是什么?7，企业应该如何面对金融危机?8，面对金融风暴，作为一名管理人员，集体减薪和裁员你会选择哪一个?9，市场前景，加薪和升职，你更重视哪一个?10，账务核算系统有哪几种?11，对于成本控制你怎么看待?12，费用与支出的区别是什么?13，面对新人排挤问题，你怎么看待和解决?14，你会做假账吗?15，怎么理解“坐支”?你认为坐支合理吗?16，用友和金蝶软件，你更倾向于那一款?17，你认为自己比和你同届毕业的毕业生优在哪里?18，你认为会计理论知识重要还是实践重要?会计面试经典问题二1、自我介绍(Please introduce yourself brief or Describe yourself in three words。

)明智的回答是将对话向自己准备好、擅长的方面引导，然后用小故事去支撑论点。

在面试中例子是非常有说服力的，多准备一些是不会有错的。

万一出现冷场，这些有趣而充满个人印记的逸事将是break the ice的最好方法。

2、为什么来我们公司应聘a、不错的报酬显然是四大以及其他外企吸引大学生的地方，但千万别让大把的人民币迷住了你的双眼。

说点其他吧，比如良好的工作环境，完整的培训计划，充满挑战的任务，接触到不同行业的机会,较高的职业起点等等。

b、尽量对各家事务所多一些了解。

子问题(1)你是否同时选择了其他三大?(2)你为什么选择我们?1、实话实说，例如：我没有在四大工作的经验，也没有在四大工作的朋友，我对四大的认识都是从公共媒体上得到的，所以我不知道四大之间有什么明显的差别，但是我相信每一家都能够给我一个XXX的发展机会。

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【上海海归招聘会】四大会计师事务所经典案例分析题Page 1某公司1973 年成立，专注于运动服饰、配件诸如滑板等。

以过硬的质量，合理的价格赢得良好的声誉。

2000 年开始大肆扩张，市场遍及欧洲、美洲和亚洲，销售额一路飙升。

其创始人是个运动爱好者，热情果断并且有冒险精神，引领公司大幅扩张，并且从2003 年（大约，记不清了）开始收购很多其他品牌。

Page 2~3按时间顺序罗列了该公司收购的各种品牌，以及对应的信息，比如定位、营业额、公众形象等，有十多家吧，有表现好的，也有表现不好的。

LZ 就记得一个Tiger Rose,高端奢侈风的泳衣品牌，主打女性市场==Page 4该公司在2011 年以前的营业额利润都是一路飙升，到2011 年却下降了70%。

股东投资者认为，是CEO 过于主观和冲动的决定，盲目扩张，导致原有顾客对新增品牌不信任而流失。

然后CEO 在2012 年下台。

有其他集团提出收购该公司，未果，因为最大的股东即创办人拒绝。

新任CEO 决定采取一系列重组措施，关掉很多连锁店，大幅裁员，纯化品牌。

并改善供应链和增强电子商务方面的投入。

Page5第一张表是公司2011 年和2010 年在欧洲、美洲、亚洲三大市场的营业额、毛利和净利润表。

下降趋势。

第二张不怎么懂，好像是在澳大利亚证券交易所的表现，波动1. SWOT 分析，并就目前形势提出建议◆SWOT 分析S：经过数十年的发展，公司在全世界范围内品牌认知度高，品牌价值高；销售管理系统完善（从case 中找数据）；过硬的质量，合理的价格，有核心技术W：管理费用高，管理难度大，管理和技术跟不上扩张的速度；盲目扩张导致没有核心产品；顾客流失营业额一直下降，资金紧张，负债O：商誉还在，顾客对原有品牌还是很信任的，重组赢回顾客的希望很大T：国际市场竞争对手；后来居上的品牌；被收购的风险◆建议合理的重组公司，裁掉部分员工，加强资金回笼；确立核心产品，纯化品牌，宣传新的品牌形象，重新建立较好的声誉；增强与顾客的联系，建立回访等制度，售后服务加强；增加在电子商务上的投入，扩张相应优势。

Business Case Candidate Brief Building a bctkrworking worldPlanetyObjectivePlanety is a leading travel service website in China, providing travel advice and travel sevices. As a consultant in a leading consulting company, you need to work your team to present your business plan which explores all possible ways of improving Planety`s business performance.BackgroundFounded by three students studying overseas in 2006, Planety has developed into a leading travel service website in China. Planety provides original and practical outbound travel guides, community, quiz platforms(问答平台)and intelligent travel planning solutions. The core products and services are as follows:At present, there are more than 50,000 thousand users registered and using Planety. Although their total access(访问量)ranks second for the same type of Website, a little bit lower than its rival, Marvel Travelling, the regularity and frequency of access to Planety`s website are greater than that of Marvel Travelling. Repeat accessing by customers of Planety`s website is the highest of all with similar competitor websites. Their main users are well-educated travel enthusiasts or young artists. Users are attracted by the high-quality content contributed voluntarily by mostly tourists or overseas Chinese out of interest.Planety advocates that young people should bravely and fearlessly explore the unknown and experience the difference. This has been welcomed by viewers of the website and many of them become fans of the website, and are called"Planeters".They communicate in the community forum, get together offline, make travel plans together and help each'O ther with different routes.Fans request brand-related derivative(衍生的) products such as artistic products, souvenirs,and traditional handicrafts and more recently the selection has been expanding to include travel equipment, clothing and accessories.In recent years, the development of outbound tourism has continued to increase. Competition between similar or identical travel packages has become increasingly fierce, with different websites frequently offering almost identical services. The revenue growth of Planety as a result has been decreasing year on year as has the profit margin. The following graphic shows the annual revenue, net income and profitBuildi n g a betterworking wor l dBusiness ·Case Candidate Brief*Profit margin:net income divided by revenue.Similar competitor websites have been facing the same challenge. The profits of travel servi ce web s ite s are derived from the following sources: the commission on supplying visas to customers, in sura nce, air tickets, hotel reservations, car rentals and other online value-added services. In addition, t h e y charge advertisers such as airlines, outdoor sports brands, hotels and inns a fee for advertising on th e website .Their competitor, Marvel Travelling, hasincreased its advertising space(植入)toincrease profits. Planety controls theamount and quality of advertising spaceon their websites as they are worriedabout damaging their website visitorexperience resulting in the loss ofregular users and fans.As Planety has established a large number of registered users and widespread good reput a ti o n t hey are striving to access potential additional business by exploring offline business and selling b ra nd-related derivative( 衍生的)products on their official website in 2015. It has been found that sale s at offline gatherings or events are greater than online sales, so since 2016 they have begun selling derivative products at tourist attractions and other offline channels abroad and they have prepared other offline plans as follows:Po ten t ial B u s ine ss Ex plora t i o nI-Home. In 2016, Planety began to attempt providing offline services.They were planning to launch new style inns called I-Home which consisted of three main service groups. The first was the inform a tion center where Chinese travelers could consult, book hotels, transportation, attractions, restaurant s a nd travel arrangements . The second one is to provide a place for gathering and communicating for travelers and the third is to launch a space for cultural activities based on the local venues such as for culture courses, language learning, dancing and other special activities.Advertisement Comm isionB r anding-re latedde ri v ati v e produc t sRevenue(in million USdollars)in20160.8714.90.929Percentage in201613%77%10%Profit Margin in201631%5%4%Revenue(in million USdollars)in20150.9150.49Percentage in201514%78%8%Profit Margin in201533%6%3%Business Case Candidate Brief Building a betterworking wo,t dAlthough Planety has had to inve st heavily upfront, a lot of online services can be extended to offline, forming a closed loop of service. This model is not easi ly copied and can be d iffer entiated from competing websites. Better sales of derivative products and offline service commissions will become new profit growth points if I-Home is launched. Expanding a chain of I-Home inns all over the world is a key element of this model's success. Until now there are only two inns in Thailand .Flying Guest: Planety has accumulated a great deal of quality content and resources, so they are developing a whole new on line platform to sell self-media products from 2016. They provide tour customers with a personalized tour guide for travel around the world. Master tourism can provide travel planning, travel information and a travel service, recommended products and an exclusive service for users on the platform. F lying Guest provides shared economic modes of travel services, so that every "Flying guest" can become a provider of economic service shar ing, by buying and se lling their services to each other.Compet ito rs and other internet companies are also trying to launch s imilar products and services . F or example, their competitor Marvel Travelling has invited Master tourism to share their travel experience and products and the platform will receive service fees from them. It is reported that WeChat also seems interested and is planning to enter this field .TasksYou are participating in an 80 minute activity in which you are required to discuss a busin ess plan to improve Planety's business performance .By the end of your discussion time, you need to have achieved consensus as a team for your presentation in indicating:What roblems and challenges has Planety encountered? Highlight your solutions to improve Planety‘s business performance. Your solutions are not precluded from mentioning I-Home and Flying Guest. Be as creative as you can.。

MandyleObjectiveMandyle Chocolate is one of the most famous premium fine chocolate manufacturers and chain stores in the world. As a consultant in a leading consulting company, you need to work with your team to develop a strategic plan for how to expand in the Chinese market.BackgroundFounded in 1956, Mandyle owns 10,000 specialty retailers across the world. In addition to chocolates Mandyle also sells truffles, coffee, cocoa. biscuits, dipped fruits and sweets, chocolate liqueur, shakes. wedding and party favors and other items arranged in gift baskets. Since Mandyle entered the Chinese market in 2010, they have developed 103 stores, with an average annual increase of nearly 20 stores in China. Mandyle would like to increase its market share and profitability over the next five years. At present their total market share in the Chinese market is 12% and is much less than expected. In the first-tier cities they have a market share of 17%, which decreased sharply when a competitor came into the Chinese market. In second-tier cities, it has a market share of 5%. They were dominated by common chocolate brands. With the promotion of brand awareness in some second-tier cities, such as Ningbo and Suzhou, the average sales growth in second-tier cities surpassed the first-tier cities for the first time in March.The following table shows the annual revenue, gross profit, total operating expenses of Mandyle China among 2011 and 2016.With the increase of new stores, operating expenses have increased and the following is the information about the Operating Expenses:To deliver the ultimate chocolate experience and respect heritage, Mandyle do not have a chocolate factory in China. All chocolates are shipped in refrigerated trucks from abroad. Because of strict requirements for transportation and preservation, they have to use professional shipping companies at very competitive costs. Transportation expenses tend to fluctuate very little with an increasing number of stores. For stores in the same regions, the more the new stores operate, the lower the average transportation cost. Mandyle is hiring more senior people in different functions, so the salaries of management are much higher than the industry average. The stores are located in central business districts in all selected cities and the rental cost is relatively high.Mandyle have chosen to develop corporate-owned chains since they entered the Chinese marked. This means Mandyle runs the day-to-day operations and owns the profits and losses of each store. There is another choice for expanding, which is franchising(特许经营店). Each franchised store must follow certain guidelines set up by the parent company, which include the types of products that can be sold, operating procedures and the prices they can charge. In exchange for the time-tested business plan, marketing power and brand name, the franchisor takes a cut of profits. For reference, the following are some popular modes for franchising, with conditions and profit distribution varying according to different companies.Mandyle did not choose to expand via franchised units at the start of its entry into the Chinese market; instead, they began with company-owned units. This was because they were worried about the poor infrastructure and the inadequate legal framework for preventing the sale of fake products via unapproved outlets. In their future expansion plans, the management is open to proposed solutions for corporate or franchise options. The following are the locations which Mandyle has chosen for its expansion of chain stores in China.All retailers are in the process of change. There are two business strategies which are useful as reference: Lifestyle strategy: An American coffee company and coffeehouse chain, Starbucks, markets its products of services in a way that embodies the interests, attitudes and opinions of a group or a culture. They sell handbags. digital news etc. Last year, Starbucks launched their "new food" program in 12 provinces and cities in China, introducing 38 new food items, with prices ranging from 15-32 Yuan for the new meals. They found that adding new categories and adjusting their business model and format plus retailing mixed lifestyle foods and beverages can improve store sales and profits, but will also increase the operating expenses.E-Commerce strategy: Some retailers have closed their stores and developed an e-Commerce business. For example, a fashion retailer is exploring strategic alternatives for its besieged business and plans to close all 170 of its stores and focus solely on its e-Commerce operations going forward Luxury brand Kenneth Cole is the most recent example of this online shift, saying in November 2016 that it would close all 63 of its stores to concentrate on its e-Commerce site and wholesale business.TasksYou are to participate in an 80-minute activity. Mandyle are planning to increase its market share and profitability. You are required to work with you team to develop a strategic plan for the Chinese market. By the end of your discussion time, you need to achieve team consensus on your strategy for presentation and:●Present your strategic play about how to expand in the Chinese market, what challenges the companywill encounter in implementing your plan and how you would handle them. It is suggested that you consider the following aspects (including but not limited to) : The business mode, the expansion strategy (franchising or company-owned chain), location selected, prioritizing the choice of cities.●Highlight how to increase market share and profitability. Be specific with you suggestions.。

四大德勤群面AC面案例分析必备模型（1）企业环境分析必备模型：1. PEST:分析宏观环境，考虑policy,economy,society,teconology 四个方面2. Porter's diamond:分析特定国家地区环境，如新进入某国市场，考虑factor conditions,demand conditions, supporting and related industry, firm strategy and structure 四个因素3. Market segmentation: 通常按地域、人口统计学、经济状况、心理、行为划分，也可按维护客户成本等因素划分4. 4P:分析市场组合，production,price,place,promotion5. convergence：分析所在市场环境，横轴分为供应商推动和消费者拉动两维度，纵轴为新旧技术可并存和新技术取代旧技术两维度6. Porter's five force: 分析所处竞争环境，new entrant, substitute, power of supplier, power of customer, rivalry 五因素7. life cycle: 分析产品或企业所处地位，introduction,growth,maturity,decline 四阶段8. BCG matrix 波士顿矩阵：分析产品或子公司增长速度和市场份额，可结合财务信息计算和life cycle 使用，分为problem child，star，cash cow，dog 四种9. SWOT：这个几乎适用于所有案例，但由于过于笼统，一般需要其他模型辅助10. Value chain:分析企业竞争优势，首要活动分为inbound logistics，operations，outboundlogistics，marketing，service，辅助活动包括infrastructure，HR，technology，procurement11.stakeholder mapping：分析对不同利益相关方的态度，企业社会责任问题中重点使用，分为interest 和power 两个维度企业发展战略选择：12. 赢得竞争三大策略：cost-leadership，differentiation，focus。

四大会计师事务所群面案例分析之EptonRetailEpton RetailObjective:To work with a team to provide a proposal to Epton, a local office furniture retail company, to help them increase their sales revenue.Background:Epton Retail, an office furniture retail company, was formed fifteen years ago in China, and has grown to 250 retail stores nation-wide with over 6,000 employees, as a result of growing demand and its unrivalled reputation for quality and service.The market supplied by Epton Retail and its competitors is broken down into three categories:1)Computer desks, chairs, cabinets, and book shelves sold to professional andsmall business customers (i.e. those with fifty or less employees).2)Computer desks, chairs, cabinets, and book shelves sold to individuals forhome use.3)All other office furniture accessories including backrest cushions, pillows,table mats, etc. sold to both professional and individual customers.Epton Retail does not manufacture products itself, but purchases the products in the first two categories above from Epton Technology who also provides sales training and after-sales services of the relevant products. The third category of products is purchased by Epton Retail from multiple externalmanufacturers who also provide sales training and after-sales services for their products.(Note: Epton Retail and Epton Technology both belong to the Epton Group and operate independently. Epton Technology manufactures office furniture, and sells them to larger corporate customers; While Epton Retail sells the products to small business customers and individuals through its retail stores and online official website.)Graph 1 below shows the growth in overall consumer demand for the products in the three increase categories in China. Market share of Epton Retail for all products has changed over time (see Graph 2).In Epton, stores and regions work in isolation and are fully responsible for their won sales target. Each retail store is supervised by a store manager who has staff ranging from 20 to 50 depending on the size of the store. They are divided into a Sales team, Warehousing team and Servicing team. Store manager, salespeople and servicing team are well trained in the technical aspects of their products but have little sales or softer skills, such as people management and customer service. The Warehousing team is responsible for keeping the shelves stocked and the store full, and also for processing online orders. However, most store managers see the online processing of orders as an unnecessary burden and do not encourage their staff to prioritize this work. Recently, several store managers have reported losing some well-trained staff to their major competitor.The customer satisfaction survey implemented by Epton Internal Auditing (see graph below) shows that sales and customer satisfaction across the stores is remarkably consistent:Regarding competition in China, there are many companies offering a similar service as Epton Retail. The major competitor isCornee. This company is France based and began operations in China eight years ago. It has now built 40 to 50 stores in each of the Epton Retail regions, selling a similar product range. Cornee’s management focuses on branding and satisfying customer needs. It spent 140 million RMB on branding through different advertising channels and gained the revenue of over 1350 million RMB last year. Managers and staff are selected primarily on their skills in customer orientation. Technical and customer oriented training is provided where the focus is on understanding the customers’ needs and incorporating them in Cornee’s products. The graph below shows the percent of market share for Cornee over the past 5 years.Tasks:Your team is expected to provide and present a proposal to management of Epton Retail, including:a)The most two important reasons why the sales slowdownb)The corresponding action to increase the sales revenue。