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AACE International CCP 問題集

CCP

試験コード:CCP

試験名称:Certified Cost Professional (CCP) Exam

最近更新時間:2024-04-17

問題と解答:全115問

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質問 1:
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:B

質問 2:
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.
Profits that could not be formally recognized during a specific financial accounting period because the goods and services did not satisfy all the customer's requirements are:
A. Postponed profits
B. Lost profits
C. Marginal profits
D. Incurred profits
正解:A

質問 3:
What is a basic element of work or a task that must be performed over a given period of time in order to complete a project called?
A. Activity
B. WBS element
C. Commodity
D. Resource
正解:A

質問 4:

The following question requires your selection of CCC/CCE Scenario 4 (2.7.50.1.1) from the right side of your split screen, using the drop down menu, to reference during your response/choice of responses.
At the end of Year 4, the commodity which experienced the greatest projected percentage price index increase over today is:
A. Steel
B. Copper
C. Manufacturing labor
D. None of the above
正解:C

質問 5:
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.
Five years from now it is required the company have $100,000. How much money should be invested at the end of each year to reach this?
A. $15,397
B. $15,937
C. $13,168
D. $16,380
正解:D

質問 6:

The following question requires your selection of CCC/CCE Scenario 28 (3.7.50.1.7) from the right side of your split screen, using the drop down menu, to reference during your response/choice of responses.
If the owner in A has a primary goal of completion within budget, the following contract types with the engineer/contractor would be best:
A. Engineer - cost plus, contractor fixed price
B. Engineer - cost plus, contractor cost plus
C. Engineer fixed price, contactor cost plus
D. Engineer - fixed price, contractor fixed price
正解:D

質問 7:
In order to withdraw $400 at the end of each year for seven years, what amount should be deposited at 6.0% interest to leave nothing in the fund at the end of seven years?
A. $3,357
B. $2,483
C. $2,968
D. $2,233
正解:D

質問 8:

The following question requires your selection of CCC/CCE Scenario 2 (2.3.50.1.2) from the right side of your split screen, using the drop down menu, to reference during your response/choice of responses.
6,573 hours have been expended to date. Planned completion at this time is 60%. The project is determined to be 55% complete. How many hours have been earned?
A. 6,960
B. 6,600
C. 7,200
D. 6,573
正解:D

質問 9:
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

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AACE International Certified Cost Professional (CCP) 認定 CCP 試験問題:

1. 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.
What is the 25 year after tax present worth of this project?

A) $22,533
B) $(22,533)
C) $137,466
D) $13,738


2. 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.
Profits that could not be formally recognized during a specific financial accounting period because the goods and services did not satisfy all the customer's requirements are:

A) Postponed profits
B) Lost profits
C) Marginal profits
D) Incurred profits


3.
The following question requires your selection of CCC/CCE Scenario 4 (2.7.50.1.1) from the right side of your split screen, using the drop down menu, to reference during your response/choice of responses.
At the end of 30 months, copper prices will have increased by what percentage over today's price?

A) 6.6%
B) 4.6%
C) 3.5%
D) 2.5%


4. 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.
The project scheduler left the company and has left unfinished work. You have been hired as the new project scheduler and must update the existing schedule. What will be your first task?

A) Update the remaining duration for each activity
B) Recalculate the critical path
C) Recalculate the early finish for each activity
D) Recalculate the early start for each activity


5. A concrete slab measuring 10 feet wide by 13.5 feet long by 6 inches deep is to be installed. How many cubic yards of concrete will be required?

A) 3.5 cubic yards
B) 3.0 cubic yards
C) 2.5 cubic yards
D) 2.0 cubic yards


質問と回答:

質問 # 1
正解: A
質問 # 2
正解: A
質問 # 3
正解: D
質問 # 4
正解: B
質問 # 5
正解: C

CCP 関連試験
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