甲公司是日本最大的百货公司之一,在20世纪90年代全盛时期,该公司在全球16个国家拥

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问题:

甲公司是日本最大的百货公司之一,在20世纪90年代全盛时期,该公司在全球16个国家拥有400多家百货公司,以雄霸世界零售业第一把交椅而扬名。

1997年9月,该公司宣布破产,向法院申请“公司更生法”保护,当时该公司的负债额达到1613亿日元,是日本战后最大的一宗企业破产案。

在调查中发现,导致该公司破产的致命原因有三:

第一,甲公司低估经营非核心业务的风险,在急速成长过程中,甲公司逐渐背离了百货和超市的主业,而发展地产、饮食、食品加工和娱乐等辅业。然而,随着金融风暴的冲击,集团的这些辅业变成了负资产,这些辅业都为甲公司带来了沉重的负担。

第二,该公司低估了扩张业务的风险,1990年至1996年短短6年间,该公司在中国内地的零售点由零扩展到50多家,在扩展的过程中,它明显地低估了扩张业务的风险,加上该公司当时遇上国家宏观调控,为了实现集团 * * 的梦想,只好通过信贷维持扩张。面对较预期差的回报及不断扩大的资金需求,甲公司最终陷入难以自拔的困境。

第三,该公司也低估了开发海外新兴市场的风险。由于日本市场零售业饱和,强大竞争对手林立,该公司采取了积极开发海外市场的战略,但却低估了开发新兴市场的风险。1972年该公司将巴西视为第一海外市场,但当时的巴西经济动荡,最后只有惨淡收场。20世纪90年代初,该公司开始进军中国市场,甚至将它的总部迁至上海。但由于中国消费者当时还未能完全接受超市和百货公司的销售模式,中国消费力还处于比较低的水平,加上遇到中国宏观调控和国内合资伙伴已核准资金不能如期到位等问题,引致资金回报率不断下落,辛苦经营了十多年的甲公司终于以清盘结束业务。

要求:

(1)甲公司倒闭的主要原因是什么?

(2)如果在该公司发展的过程中,企业领导人意识到了公司面临的倒闭风险,则该公司可以采取的对策有哪些?

考点:注册会计师战略与风险管理综合练习战略与风险管理综合练习题库
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(10分)【自然灾害与防治】

下图为我国某区域地形和水系图及南昌气候资料统计图。

分析鄱阳湖沿岸地区5-6月多涝灾的自然原因。

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Is there anything more important than health? I don’t think so. “Health is the greatest wealth.” wise people say. You can’t be good at your studies or work well when you are ill.If you have a
headache, toothache, backache, earache or bad pain in the stomach, if you complain of a bad cough, if you run a high temperature and have a bad cold, or if you suffer from high or low blood pressure, I think you should go to the doctor. The doctor will examine your throat, feel your pulse, test your blood pressure, take your temperature, sound your heart and lungs, test your eyes, check your teeth or have your chest X-rayed. After that he will advise some treatment, or some medicine. The only thing you have to do is to follow his advice.    
Speaking about doctor’s advice, I can’t help telling you a funny story. An old gentleman came to see the doctor. The man was very ill. He told the doctor about his weakness, memory loss and serious problems with his heart and lungs. The doctor examined him and said there was no medicine for his disease. He told his patient to go to a quiet place for a month and have a good rest. He also advised him to eat a lot of meat, drink two glasses of red wine every day and take long walks. In other words, the doctor advised him to follow the rule: “Eat with pleasure, drink with pleasure and enjoy life as it is.” The doctor also said that if the man wanted to be well again, he shouldn’t smoke more than one cigarette a day. A month later the gentleman came into the doctor’s office. He looked cheerful and happy. He thanked the doctor and said that he had never felt a healthier man.“ But you know, doctor,” he said, “it’s not easy to begin smoking at my age.”
小题1:The writer thinks that_____.
A.health is more important than wealthB.work is as important as studies
C.medicine is more important than pleasureD.nothing is more important than money
小题2: The doctor usually tells his patient what to do______.
A.without examining the patientB.after he has examined the patient
C.if the patient doesn’t take medicineD.unless the patient feels pain
小题3: The underlined part means “______”.
A.he was feeling better than everB.he wasn’t a healthy man
C.he was feeling worse than beforeD.he will be well again
小题4:From the last sentence of the passage, we learn the man_______ before the doctor told him not to smoke more than one cigarette a day.
A.was a heavy smokerB.didn’t smoke so much
C.didn’t smokeD.began to learn to smoke
小题5: Which of the following is NOT true?
A.The doctor usually tests his/her blood pressure when a person is ill.
B.The man told the doctor he couldn’t remember things.
C.The man thanked the doctor.D.The man didn’t follow the doctor’s advice.
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在Adobe Bridge中批量重命名文件,可以在工具菜单栏中选择批重命名对话框,选择“在同一文件夹中重命名”,然后设置新文件名其中包括输入()。

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B.空肠

C.结肠

D.十二指肠

E.直肠

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A.弓架和手柄

B.活动式和固定式

C.交叉式和直立式

D.拉紧式和宽松式

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