CCPの無料問題集（189題）、CCP認定試験参考書

AACE International CCP 問題集

試験コード：CCP

試験名称：Certified Cost Professional (CCP) Exam

最近更新時間：2025-05-19

問題と解答：全189問

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質問 1：
Money is value. Having money when you need it is very important. Money can also be valuable when used wisely by knowing when to spend and when to conserve Also, planning now for future expenses can be a plus to the company rather than a debit.
There are several ways to capitalize money and spending. Basically there is the single payment method that has a compound amount factor and a present worth factor. There is the uniform annual series that has a sinking fund factor, capital recovery factor and also the compound amount factor and present worth factor. At this point, we can assure money is worth 10%.
The following question requires your selection of CCC/CCE Scenario 7 (4.8.50.1.1) from the right side of your split screen, using the drop down menu, to reference during your response/choice of responses.
If $10,000 is scheduled to be paid out 5 years from now, what is the minimum amount we can invest today?
A. $3,791
B. $3,855
C. $6,209
D. $8,129
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
A used concrete pumping truck can be purchased for $125,000. The operation costs are expected to be $65,000 the first year and increase 5% each year thereafter. As a result of the purchase, the company will see an increase in income of $100,000 the first year and 5% more each subsequent year. The company uses straight-line depreciation. The truck will have a useful life of five (5) years and no salvage value. Management would like to see a 10% return on any investment. The company's tax rate is 28%.
What Kind of optimization modeling is used in making investment analysis to evaluate the risks associated with the potential investment?
A. Business Modeling
B. Linear Probability Model
C. Five-stop Regression Model
D. Monte Carlo Simulation
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 3：
An agricultural corporation that paid 53% in income tax wanted to build a grain elevator designed to last twenty-five (25) years at a cost of $80,000 with no salvage value. Annual income generated would be $22,500 and annual expenditures were to be $12,000.
Answer the question using a straight line depreciation and a 10% interest rate.
The main financial objective of many enterprises is:
A. To balance opportunities and risks
B. To maximize the total long-term economic return
C. Subject to a well-conceived quality control plan
D. Dependent on the backlog projects and the availability of resources
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
AACE International defines_____________as the primary activity that separates Value Methodology (VM) from other "improvement" practices and has the objective to develop the most beneficial areas for continuing study.
A. Not present worth method
B. Benefit/Cost ratio (B/C) method
C. Function Analysis Phase
D. Life cycle costs method (LCC)
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 5：
A major theme park is expanding the existing facility over a five-year period. The design phase will be completed one year after the contract is awarded. Major engineering drawings will be finalized two years after the design contract is awarded and construction will begin three years after the award of the design contract. New, unique ride technology will be used and an estimate will need to be developed to identify these costs that have no historical data.
Which of the following percent complete measurement techniques is best suited for long-term non-production accounts (such as overhead accounts)?
A. Start/finish
B. Incremental milestone
C. Ratio/level of effort
D. Units completed
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
An agricultural corporation that paid 53% in income tax wanted to build a grain elevator designed to last twenty-five (25) years at a cost of $80,000 with no salvage value. Annual income generated would be $22,500 and annual expenditures were to be $12,000.
Answer the question using a straight line depreciation and a 10% interest rate.
The following question requires your selection of CCC/CCE Scenario 17 (4.2.50.1.1) from the right side of your split screen, using the drop down menu, to reference during your response/choice of responses.
All of the following are included in "income tax" calculations except:
A. Annual expenditures
B. Annual income
C. Initial cost of investment
D. Depreciation
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 7：
The goal of listening is to:
A. Improve communication
B. Have time to formulate your thoughts on the subject
C. Analyze what the speaker is saying
D. Find out what is going on
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 8：
A used concrete pumping truck can be purchased for $125,000. The operation costs are expected to be $65,000 the first year and increase 5% each year thereafter. As a result of the purchase, the company will see an increase in income of $100,000 the first year and 5% more each subsequent year. The company uses straight-line depreciation. The truck will have a useful life of five (5) years and no salvage value. Management would like to see a 10% return on any investment. The company's tax rate is 28%.
The taxable income in year number 5 is:
A. $17,543
B. $42,543
C. $125,00
D. $121,551
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 9：
A used concrete pumping truck can be purchased for $125,000. The operation costs are expected to be $65,000 the first year and increase 5% each year thereafter. As a result of the purchase, the company will see an increase in income of $100,000 the first year and 5% more each subsequent year. The company uses straight-line depreciation. The truck will have a useful life of five (5) years and no salvage value. Management would like to see a 10% return on any investment. The company's tax rate is 28%.
Which of the following calculations would not be needed to determine "net income?'
A. Income before taxes
B. Present value
C. Depreciation
D. Taxes
正解：B
解説: (Topexam メンバーにのみ表示されます)

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AACE International CCP 認定試験の出題範囲：

トピック	出題範囲
トピック 1	Cost Estimating: This section focuses on diverse estimating methodologies, techniques, cost evaluation, and effective management of cost data to ensure precise project estimates.
トピック 2	Cost Control: In this section, candidates are tested for skills related to budgeting, forecasting, cost management techniques like EVM, handling scope changes, and evaluating cost-related risks and performance metrics.
トピック 3	Planning and Scheduling: This section covers project planning, resource management, scheduling strategies, and approaches for monitoring, controlling, and assessing schedule risks.

参照：https://web.aacei.org/certification/certification-information/certifications-offered/professional-certifications/ccp-details

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