PMP资格认证考试-项目成本管理四

PMP 资格认证考试-项目成本管理(四) (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? Year Present Value of $1 at 10% Present Value of $ 1 at 12% 0.909 0.826 0.751 0.683 0.893 0.797 0.712 0.636     A. $9608. B. $7206. C. $9944. 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% 1 0.909 2 0.826 3 0.751 4 0.683 A) $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 above table, if your company wants a 12% ROI, what is NPV of the project? 0.893 0.797 0.712 0.636     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 project estimation technique is normally used in conjunction with all of the other estimation ?     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 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 project s outcome regardless 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 fluctuation 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 s 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. 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 B 8.Which is the most conservative of the work completion rules?     A. 50/50 Rule. B. 0