1、PMP 资格认证考试-项目成本管理(四)及答案解析(总分：20.00，做题时间：90 分钟)一、B单项选择题/B(总题数：20，分数：20.00)1.Using the table below, what is the Present Value of an annual expenditure of $4000 per year over the next three years at 10% per year? YearPresent Value of $1 at 10%Present Value of $ 1 at 12%0.9090.8260.7510.6830.8930.7970.7
2、120.636 A. $9608. B. $7206. C. $9944. D. $6551.（分数：1.00）A.B.C.D.2.The initial cost of your project is $25000, which will save the company $6000 per year for the next four years. Using the above table, if your company wants a 12% ROI, what is NPV of the project? A. - $1000. B. - $6772. C. + $1758. D.
3、 + $6772.（分数：1.00）A.B.C.D.3.Which one of the project estimation technique is normally used in conjunction with all of the other estimation method? A. Parametric. B. Bottom-up. C. Extrapolation. D. Historical.（分数：1.00）A.B.C.D.4.Sunk costs are _. A. dollars that have not been invested by are in the ma
4、nagement reserve B. cost that vary in total depending upon the activity of the project as compared to fixed costs C. another name for labor cost since these costs are already budgeted D. dollars already invested in the project will not affect the projects outcome regardless of what is done（分数：1.00）A
5、.B.C.D.5.Reserve funds are set aside for use when _. A. an up-scope of the project requires additional funds to compensate the initial budget B. they are needed for the sporadic fluctuation in potential labor rates when a union contract is under negotiation C. anticipated problems have been identifi
6、ed but not completely expected D. a fund used when the client requests an up-score for the project（分数：1.00）A.B.C.D.6.Which of the depreciation methods offers the least advantage? A. Double declining balance. B. Straight line. C. Sum of the years digit. D. Salvage value.（分数：1.00）A.B.C.D.7.Controling
7、cost is concerned with _. A. influencing the factors which create a change to the cost baseline B. managing the actual changes when and as they occur C. insuring that the customer knows that the project budget is under or over budget D. A and B（分数：1.00）A.B.C.D.8.Which is the most conservative of the
8、 work completion rules? A. 50/50 Rule. B. 0/100 Rule. C. 20/80 Rule. D. 100/100 Rule.（分数：1.00）A.B.C.D.9.Who is responsive for determining the project cost variance acceptable range? A. Functional manager. B. Department heads. C. The customer. D. The project Manager.（分数：1.00）A.B.C.D.10.Which is consi
9、dered the earned value? A. Budgeted Cost of Work Scheduled. B. Budgeted Cost of Work Performed. C. Actual Cost of Work Performed. D. Budgeted at Completion.（分数：1.00）A.B.C.D.11.What does a positive Cost Variance indicate? A. The project is over budget. B. There were not enough dollars allocated in th
10、e budget for the budget item. C. A cost underrun. D. The project is behind.（分数：1.00）A.B.C.D.12.What does a negative Schedule Variance indicate? A. The project is behind in the schedule. B. Up-scope is causing cost overruns. C. The project is ahead of schedule. D. The project is on schedule.（分数：1.00）
11、A.B.C.D.13.If a CV was positive and the SV was positive, what does this indicate? A. The project is over budget, but on schedules. B. The project is under budget, but behind schedules. C. The project is under budget, and ahead of schedules. D. The project is on budget and on schedules.（分数：1.00）A.B.C
12、.D.14.Why is cost management so difficult? A. Most activities are well defined and can be estimated accurately using industrial engineering techniques. B. Many activities have never been done in quite the same manner, under the same circumstances, or with the same people. C. The non-repetitiveness o
13、f the activities creates a high degree of dependency on the motivation of workers to accomplish their work in a timely manner. D. B and C.（分数：1.00）A.B.C.D.15.If the variable cost of producing a unit is $ 100 per unit and all fixed costs equals $2500, what will be the cost of producing ten extra unit
14、s? A. $3500. B. $1000. C. $25000. D. $1500.（分数：1.00）A.B.C.D.16.The project is expected to cost $ 20000. It is necessary to borrow all $ 20000 at the beginning of a five-year project at an interest rate of 10% compounded annually. What is the amount of interest that is paid at the end of the project?
15、 A. $12200. B. $32200. C. $10000. D. $2000.（分数：1.00）A.B.C.D.17.What is the fundamental weakness of the earned value concept? A. The inability to provide accurate estimates of the percentage of work completed. B. Not knowing the clients project scope as it relates to the current WBS. C. There is no w
16、eakness in this concept. D. Once the BCWP is calculated, it is too late to take corrective action on the project costs.（分数：1.00）A.B.C.D.18.Which one of the following estimates should least reflect the actual cost of the project ? A. Order of magnitude. B. Approximate. C. Definitive. D. Detailed desi
17、gn.（分数：1.00）A.B.C.D.19.What is the purpose of the contingency money in a cost estimate? A. Provides money to cover uncertainties in the estimate within the defined scope and schedule. B. Money to cover changes in scope. C. Money to cover unforeseen natural disasters. D. A and C.（分数：1.00）A.B.C.D.20.C
18、harles is working on a project and finds that one of his primary vendors is raising their costs for a key component of the product being produced by his project. In order to cover these costs, he _. A. will ask management for a budget increase to cover the difference B. will assume management reserv
19、e will cover the difference because this increase was out of his control C. will use the cost change control process to obtain approval to use part of the contingency allowance D. will go over budget and ask for forgiveness at the end of the project（分数：1.00）A.B.C.D.PMP 资格认证考试-项目成本管理(四)答案解析(总分：20.00，
20、做题时间：90 分钟)一、B单项选择题/B(总题数：20，分数：20.00)1.Using the table below, what is the Present Value of an annual expenditure of $4000 per year over the next three years at 10% per year? YearPresent Value of $1 at 10%Present Value of $ 1 at 12%0.9090.8260.7510.6830.8930.7970.7120.636 A. $9608. B. $7206. C. $994
21、4. D. $6551.（分数：1.00）A.B.C. D.解析：*根据下表，如果年消费是$4000，利息是 10%，那么三年后总消费的现值是多少? 年 现值年利息为 10%现值年利息为 12%12340.9090.8260.7510.6830.8930.7970.7120.636A) $9608。B) $7206。C) $9944。D) $6551。2.The initial cost of your project is $25000, which will save the company $6000 per year for the next four years. Using the
22、 above table, if your company wants a 12% ROI, what is NPV of the project? A. - $1000. B. - $6772. C. + $1758. D. + $6772.（分数：1.00）A.B. C.D.解析：*25000=-6772。 你项目的初始费用是$25000，这将在以后四年内每年节省公司$6000。使用上题中的表格，如果公司要求 12%的投资回报率，那么项目的净现值是多少? A) -$1000。 B) -$6772。 C) +$1758。 D) +$6772。3.Which one of the projec
23、t estimation technique is normally used in conjunction with all of the other estimation method? A. Parametric. B. Bottom-up. C. Extrapolation. D. Historical.（分数：1.00）A.B.C.D. 解析：历史与现实的结合才能产生更加真实合理的估算。 下列哪个项目估算技术通常和所有其他估算方法合用? A) 参数法。 B) 自下而上法。 C) 外推法。 D) 历史法。4.Sunk costs are _. A. dollars that have
24、not been invested by are in the management reserve B. cost that vary in total depending upon the activity of the project as compared to fixed costs C. another name for labor cost since these costs are already budgeted D. dollars already invested in the project will not affect the projects outcome re
25、gardless of what is done（分数：1.00）A.B.C.D. 解析：沉淀成本是_。 A) 管理储备中未使用的资金 B) 项目活动和固定成本之间的差别成本 C) 已做预算的人工成本别名 D) 对项目结果不会产生影响的已投入成本5.Reserve funds are set aside for use when _. A. an up-scope of the project requires additional funds to compensate the initial budget B. they are needed for the sporadic fluctu
26、ation in potential labor rates when a union contract is under negotiation C. anticipated problems have been identified but not completely expected D. a fund used when the client requests an up-score for the project（分数：1.00）A.B.C. D.解析：在什么情况下使用储备金_。 A) 需要添加额外资金以弥补初始预算 B) 当协商劳动合同时，潜在劳动力价格会发生波动 C) 确定发生
27、了预计的问题但没有估计完全 D) 当客户要求项目范围扩展时6.Which of the depreciation methods offers the least advantage? A. Double declining balance. B. Straight line. C. Sum of the years digit. D. Salvage value.（分数：1.00）A.B. C.D.解析：哪一个贬值方法提供最少的利益? A) 双倍衰减平衡法。 B) 直线法。 C) 年数字总和法。 D) 残值法。7.Controling cost is concerned with _. A.
28、 influencing the factors which create a change to the cost baseline B. managing the actual changes when and as they occur C. insuring that the customer knows that the project budget is under or over budget D. A and B（分数：1.00）A.B.C.D. 解析：控制成本涉及_。 A) 对费用基线变化有影响 B) 管理发生的实际变化 C) 确认客户了解项目预算的情况 D) A 和 B8.
29、Which is the most conservative of the work completion rules? A. 50/50 Rule. B. 0/100 Rule. C. 20/80 Rule. D. 100/100 Rule.（分数：1.00）A.B. C.D.解析：下列哪个是最保守的工作完成规则? A) 50/50 规则。 B) 0/100 规则。 C) 20/80 规则。 D) 100/100 规则。9.Who is responsive for determining the project cost variance acceptable range? A. Func
30、tional manager. B. Department heads. C. The customer. D. The project Manager.（分数：1.00）A.B.C.D. 解析：项目经理的职责之一就是管理偏差。 谁负责确定项目成本偏差的可接受范围? A) 职能经理。 B) 部门主管。 C) 顾客。 D) 项目经理。10.Which is considered the earned value? A. Budgeted Cost of Work Scheduled. B. Budgeted Cost of Work Performed. C. Actual Cost of Wo
31、rk Performed. D. Budgeted at Completion.（分数：1.00）A.B. C.D.解析：下面哪个属于挣值? A) 计划工作的预算成本。 B) 已完成工作的预算成本。 C) 已完成工作的实际成本。 D) 完成时的预算。11.What does a positive Cost Variance indicate? A. The project is over budget. B. There were not enough dollars allocated in the budget for the budget item. C. A cost underrun
32、. D. The project is behind.（分数：1.00）A.B.C. D.解析：正的费用偏差意味着什么? A) 项目超出了预算。 B) 没有为预算项目分配足够的资金来。 C) 执行时为高于计划费用。 D) 项目延期。12.What does a negative Schedule Variance indicate? A. The project is behind in the schedule. B. Up-scope is causing cost overruns. C. The project is ahead of schedule. D. The project
33、is on schedule.（分数：1.00）A. B.C.D.解析：负的进度偏差意味着什么? A) 项目落后于进度。 B) 扩大范围导致成本超支。 C) 项目提前于进度。 D) 项目按进度进行。13.If a CV was positive and the SV was positive, what does this indicate? A. The project is over budget, but on schedules. B. The project is under budget, but behind schedules. C. The project is under
34、budget, and ahead of schedules. D. The project is on budget and on schedules.（分数：1.00）A.B.C. D.解析：如果费用偏差是正的而进度偏差也是正的，这意味着什么? A) 项目超出预算，但按计划进行。 B) 项目在预算内，但落后计划。 C) 项目在预算内并提前于计划。 D) 项目在预算内并按计划进行。14.Why is cost management so difficult? A. Most activities are well defined and can be estimated accurately
35、 using industrial engineering techniques. B. Many activities have never been done in quite the same manner, under the same circumstances, or with the same people. C. The non-repetitiveness of the activities creates a high degree of dependency on the motivation of workers to accomplish their work in
36、a timely manner. D. B and C.（分数：1.00）A.B.C.D. 解析：为什么成本管理这么困难? A) 大多数活动得到了很好的定义并可以使用工程技术来估计。 B) 大多数活动没有以同样的方式，在同样的环境，或由同样的人来完成。 C) 非重复性的活动高度依赖于员工按时完成工作的积极性。 D) B 和 C。15.If the variable cost of producing a unit is $ 100 per unit and all fixed costs equals $2500, what will be the cost of producing ten
37、extra units? A. $3500. B. $1000. C. $25000. D. $1500.（分数：1.00）A.B. C.D.解析：注意题目，是多生产 10 个部件，那么已花费的$2500 固定成本不需再包括在内。 如果生产一个部件的单位成本是$100 并且固定成本是$2500。那么多生产 10 个部件的成本是多少? A) $3500。 B) $1000。 C) $25000。 D) $1500。16.The project is expected to cost $ 20000. It is necessary to borrow all $ 20000 at the beg
38、inning of a five-year project at an interest rate of 10% compounded annually. What is the amount of interest that is paid at the end of the project? A. $12200. B. $32200. C. $10000. D. $2000.（分数：1.00）A. B.C.D.解析：一个五年期项目的预期成本是$20000。如果必须在项目开始阶段以 10%的利率借贷所有的$20000。那么在项目结束时需要支付多少利息? A) $12200。 B) $3220
39、0。 C) $10000。 D) $2000。17.What is the fundamental weakness of the earned value concept? A. The inability to provide accurate estimates of the percentage of work completed. B. Not knowing the clients project scope as it relates to the current WBS. C. There is no weakness in this concept. D. Once the
40、BCWP is calculated, it is too late to take corrective action on the project costs.（分数：1.00）A. B.C.D.解析：挣值概念的基本缺点是什么? A) 无法提供已完成工作的百分比。 B) 由于和现有 WBS 有关，客户的项目范围不可知。 C) 这个概念没有缺点。 D) 一旦已完成工作的预算成本计算出来，就无法对项目成本做出纠正措施。18.Which one of the following estimates should least reflect the actual cost of the proje
41、ct ? A. Order of magnitude. B. Approximate. C. Definitive. D. Detailed design.（分数：1.00）A. B.C.D.解析：下列哪种方法最不可靠地反映了项目的实际成本? A) 数量级。 B) 近似法。 C) 确定的方法。 D) 详细设计。19.What is the purpose of the contingency money in a cost estimate? A. Provides money to cover uncertainties in the estimate within the defined
42、scope and schedule. B. Money to cover changes in scope. C. Money to cover unforeseen natural disasters. D. A and C.（分数：1.00）A.B.C.D. 解析：在估算成本时，意外事件资金的用途是什么? A) 在定义的范围和进度内提供资金以弥补意外。 B) 用来弥补范围内变更的资金。 C) 用来弥补不可预见自然灾害的资金。 D) A 和 C。20.Charles is working on a project and finds that one of his primary vend
43、ors is raising their costs for a key component of the product being produced by his project. In order to cover these costs, he _. A. will ask management for a budget increase to cover the difference B. will assume management reserve will cover the difference because this increase was out of his cont
44、rol C. will use the cost change control process to obtain approval to use part of the contingency allowance D. will go over budget and ask for forgiveness at the end of the project（分数：1.00）A.B.C. D.解析：成本变更时需通过成本变更控制系统来进行这种变更。 Charles 发现他的一个主要客户正在提高一个产品关键部件的成本。为了弥补这些成本，他_。 A) 将向管理层提出追加投入以弥补差额 B) 将使用管理备用以弥补超出控制范围的差额 C) 将使用成本变更控制过程以批准动用应急储备 D) 将超出预算并在项目结束后寻求原谅
