我是从事会计行业的，今年报了注册会计师考试，但...

选项D，全面营改增以后，企业取得不动产和动产的进项税额均可以抵扣。

选项BC属于零售环节交纳的消费税，不属于生产环节。

选项B，公允价值计量结果所属的层次，由对公允价值计量整体而言重要的输入值所属的最低层次决定；选项D，如果是未经调整的数据属于第一层次输入值，如果是经过调整的数据属于第二层次或第三层次输入值。

（1）运用“外观设计”和“价格水平”两个战略特征，各分为“高”、“中”、“低”三个档次，对国内外各大冰箱品牌进行战略群组划分，可分为三个群组：
　　第一群组：外观设计中等，价格水平中等：海龙、新声、科飞、得利等国产老牌家电企业；
　　第二群组：外观设计高端，价格水平高：SM、SX、DZ等国际品牌企业；
　　第三群组：外观设计水平低，价格水平低：大量中小家电企业。
　　（2）材料中专家对新声冰箱下一步的发展战略的建议体现了战略群组分析的作用：“冰箱行业竞争激烈”反映了战略群组间以及各战略群组内部企业的竞争状况；“与国际高端品牌正面抗衡的难度较大”，说明进入国际品牌所在群组的移动障碍大；“新声品牌应继续保持价格优势，同时应抓住时下流行趋势，改善外观设计，提升品牌知名度”是建议新声冰箱进入“外观设计高端，价格水平中等”的群组，这是一片蓝海，是利用战略群组发现战略机会。【English Answers】
　　Applying the two strategic characteristics of "appearance design" and "price level", they are divided into "high", "medium" and "low". The major refrigerator brands at home and abroad can be divided into three groups:
　　Group 1: Appearance design is medium, price level is medium: Hailong, Xinsheng, Kefei, Deli and other domestic old-brand household appliances enterprises;
　　Group 2: high-end appearance design, high price level: SM, SX, DZ and other international brand enterprises;
　　Group 3: low level of appearance design, low level of price: a large number of small and medium-sized household appliances enterprises.
　　（2）Experts'suggestions on the next development strategy of Xinsheng Refrigerator reflect the role of strategic group analysis：The fierce competition in refrigerator industry reflects the competition among strategic groups and enterprises within each strategic group;It is more difficult to compete positively with international high-end brands, which indicates that the mobile barriers to entering the group of international brands are large.
　　Xinsheng brand should continue to maintain the price advantage, while seizing the current trend, improve the appearance design, enhance brand awareness" is to suggest that Xinsheng refrigerator into the high-end appearance design, moderate price level group, which is a blue sea, is to use strategic groups to find strategic opportunities.