高质量的销售增长的含义是 （单项选择） | High-quality sales growth means (single choice)
我们销售的产品质量都是行业最好的 | The quality of the products we are selling is the best in our industry
我们客户从不或者极少有产品质量投诉 | Our customers never or seltdom complain about our product quality
我们的销售增长率是行业中最高的 | We have the highest sales growth rate in our industry
我们拥有最大的市场份额 | We have the biggest market share
销售不仅在量上有大的增长，而且其盈利性和流动性水平也能不断提高 | Sales does not only grow but is able to increase its profitability and liquidity level continuiously
下面哪些措施能够帮助我们优化销售团队人力成本? （多项选择） | Which of the following actions can help us to optimize the labor costs of our sales team? (multiple choice)
削减销售人员年度奖金 | Cut annual bonus for sales people
解散本公司销售团队，请我们的经销商全盘接手销售工作 | Shut down our sales team and ask our distributors/dealers to take over all sales jobs
请销售部门减少广告支出 | Ask sales department to reduce advertising expenses
升级销售CRM软件，显著减少销售团队日常数据输入时间 | Upgrade CRM software for sales, so that sales team can spent signifantly less time on daily data inputs
对销售人员每周或月度的工作时间进行统计分析，以从优化其销售业务活动 | Analyze the weekly or monthly working time of sales people for optimizing their sales activities
优化企业物料成本有一套思路叫“COIN”。 请问下列哪些命题和这套思路相关？| There is an approach for material cost optimization which is called as COIN. Which of the following statements are related to this approach?
减少生产部门人员 | Reduce headcount in production
按目标成本法重新设计产品 | Redesign the product following the approach of target costing
和物料供应商谈判以获得更好的采购价格 | Achieve better result in purchase price negotiation with our material suppliers
加强物料的集中采购 | Enhancing central purchasing of material
帮助关键供应商减低其内部成本 | Help key suppliers to reduce their internal costs
提升整体人工效能（OLE）会带来哪些财务效果？（多选题） | Which financial impact may an improved Overall Labor Effectiveness (OLE) have? (multiple choice)
总是能够降低人力成本 | Always reduce the labor costs
减少我们的应收账款 | Less account receivable
在每月产品产量或服务量保持不变的情况下，可以减少每月人力需求 | Less labor demand in each month, if the monthly output volume of production or service delivery remains stable
减少我们设备的折旧和维修费用 | Less depreciation and maintenance expenses of our equipment
在每月团队人头维持不变的情况下，可以增加月度产品产量或服务量 | Produce more products or deliver more service volume, if the headcount of the team remains unchanged
下面哪些关于投资项目评估的论断是正确的？（多选题） | Which of the following statements about investment project appraisal are correct? (multiple choices)
用成本比较法评估固定资产投资项目，应该计算各类项目相关成本在整体项目周期内的年度平均值 | Using cost comparison method evaluating small capex projects, we should check the annual average value of all project-relevant cost positions in the entire project period.
盈亏平衡点分析法不能用来评估固定资产投资项目 | Break Event Analysis method cant be used for capex project appraisal
用净现值法评估投资项目的最大挑战之一是对项目未来现金流入和流出的预估 | One of the biggest challenges facing the Net Present Value method for investment project appraisal is the forecast of future cash-in and cash-out of the project.
项目内含回报率IRR方法的假设是项目未来每年的净现金流量都将能再投资到同一项目中， 而这经常不符合企业实际情况 | The assumption of the Internal Rate of Return IRR is that the future net cash flow of a project could be re-invested into the same project. This often does not fit to business reality.
一个项目的投资回收时间的长短，通常被看作是该项目风险高低的指标 | The length of Payback Period of a project is often seen as a risk indicator of the project.
