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2024年最新のな厳密検証された合格させるCCP試験にはリアル問題と解答
質問 # 63
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.
9,375 hours have been expended to date. Planned completion at this time is 75%. The project is determined to be 66% complete. Based on current trends, how many hours will be expended at project completion?
- A. 12,000
- B. 14,201
- C. 10,526
- D. 16,215
正解：B
解説：
To estimate the total hours to be expended at project completion, you can use the formula:
Estimate at Completion (EAC)=Total Budgeted HoursCPI\text{Estimate at Completion (EAC)} = \frac{\text{Total Budgeted Hours}}{\text{CPI}}Estimate at Completion (EAC)=CPITotal Budgeted Hours Using the CPI calculated in Question 39:
EAC=12,0000.84≈14,201 hours\text{EAC} = \frac{12,000}{0.84} \approx 14,201 \text{ hours}EAC=0.8412,000≈14,201 hours So, the correct answer is B. 14,201 hours.
質問 # 64
After collecting the control information on a light rail project within an original budget of 200.000 work hours, the construction contractor is ready for their monthly progress meeting with the client.
A total of 100.000 work hours have boon scheduled to date. with 105.000 work hours earned, and 110.000 work hours paid. The stated progress by the contractor Is 60%.
What is the cost performance index (CPI)?
- A. BCWP/ACWP = 105.000/110.000 = 0.95
- B. ACWP/BCWP = 110.000/105,000 = 1.05
- C. ACWP/BCWS = 110,000/100.000- 1.10
- D. BCWS/ACWP = 100.000/110.000-0 91
正解：A
解説：
The Cost Performance Index (CPI) is a key metric in Earned Value Management (EVM) that measures the cost efficiency of the work performed on a project.
Key Points:
CPI Formula:
CPI = BCWP / ACWP
BCWP (Budgeted Cost of Work Performed) = 105,000 work hours
ACWP (Actual Cost of Work Performed) = 110,000 work hours
Calculation:
CPI = 105,000 / 110,000 = 0.95
Interpretation:
A CPI of less than 1 indicates that the project is over budget, as the actual cost incurred is higher than the value of the work performed.
Conclusion: The correct answer is A. BCWP/ACWP = 105,000/110,000 = 0.95 because this calculation accurately reflects the cost efficiency of the project.
質問 # 65
The process of stating goals and determining the most effective way of reaching them is the definition for:
- A. Planning
- B. Managing
- C. Implementing
- D. Mission Statement
正解：A
解説：
Planning is the process of stating goals and determining the most effective way of reaching them. In project management, planning involves defining the project scope, objectives, and determining the steps necessary to achieve the desired outcomes. This includes identifying resources, establishing timelines, and creating a strategy to ensure that the project is completed on time, within budget, and to the required quality standards.
Option A: Implementing refers to the execution phase, where the plans are put into action.
Option B: Mission Statement is a brief statement that defines the purpose or core values of an organization but is not a process.
Option C: Managing involves overseeing and coordinating the various aspects of a project, typically during the execution phase.
Thus, D. Planning is the correct answer as it is the process of stating goals and determining the methods to achieve them.
質問 # 66
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. 6,600
- B. 7,200
- C. 6,573
- D. 6,960
正解：A
解説：
To calculate the earned hours, you use the formula:
Earned Hours=Total Budgeted Hours×Percent Complete\text{Earned Hours} = \text{Total Budgeted Hours} \times \text{Percent Complete}Earned Hours=Total Budgeted Hours×Percent Complete Given:
Total Budgeted Hours = 12,000 hours
Percent Complete = 55%
Earned Hours=12,000×0.55=6,600 hours\text{Earned Hours} = 12,000 \times 0.55 = 6,600 \text{ hours}Earned Hours=12,000×0.55=6,600 hours So, the correct answer is A. 6,600 hours.
質問 # 67
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 recognition of loss of value of a natural resource used in the production process is referred to as:
- A. Net loss
- B. Depreciation
- C. Capital reduction
- D. Depletion
正解：D
質問 # 68
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 value of the truck at the end of year five (5) would be:
- A. $23,366
- B. $0
- C. $25,000
- D. $14,265
正解：B
解説：
Since the truck is being depreciated using the straight-line method over five years with no salvage value, the book value of the truck at the end of the five-year useful life will be $0. This means the entire cost of the truck would have been fully depreciated by the end of the five years.
質問 # 69
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.
In the A relationship, the subcontractor might use an unbalance bid to:
- A. To get more payment early in the job
- B. Reduce the risk of quantities being greater than estimated
- C. Provides an alternative to competitive bidding
- D. Decrease the chances of extended claim litigation
正解：A
解説：
Given Scenario:
The question is asking what a subcontractor might achieve by using an unbalanced bid in the structure shown as Plan A.
An unbalanced bid is a bidding strategy where the subcontractor assigns higher costs to early stages of work. This allows the subcontractor to receive more money early in the project, reducing their financial risk and providing better cash flow.
質問 # 70
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. $137,466
- C. $22,533
- D. $13,738
正解：C
質問 # 71
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.
Fred Fiedler's contingency model suggests that:
- A. A relationship oriented leader described the least preferred worker in an unfavorable light
- B. Leadership styles are just the opposite of the managerial grid model
- C. Successful leadership depends upon a good match
- D. between the style of the leader and the demands of the situation
- E. Successful leadership can always be imposed by experienced supervision
正解：D
質問 # 72
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 following is NOT an advantage of the critical path method:
- A. The ability to determine cost overruns of critical path activities
- B. Reveals activities that additional resources need to be dedicated toward
- C. The ability to show slippage in the progress of key activities
- D. The ability to identify activities that cannot have their schedules slip if the desired project end date is to be achieved
正解：A
解説：
Given Scenario:
Advantages of the Critical Path Method (CPM) are discussed.
The Critical Path Method (CPM) is primarily used to identify critical activities and to calculate the minimum project duration. While CPM can show slippage and help allocate resources, it does not directly determine cost overruns.
Answer : A. The ability to determine cost overruns of critical path activities
質問 # 73
The following question requires your selection of CCC/CCE Scenario 6 (2.7.50.1.3) from the right side of your split screen., using the drop down menu, to reference during your response/choice of responses.
What is the range of unit costs?
- A. $485.00
- B. $26.65
- C. $21.57
- D. $48.22
正解：A
解説：
Without the exact context or data for unit costs, it's challenging to provide the exact calculation. Typically, to calculate the range of unit costs, you would:
Identify the highest and lowest unit costs from the provided data.
Subtract the lowest from the highest to get the range.
If specific data were provided, we could calculate accordingly. Given the possible answers, the options are likely indicating the range in total values. Assuming the provided context or data suggests that $485.00 is a maximum value, you would:
Let me know if you have more data to confirm this or any other details!
質問 # 74
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. Lost profits
- B. Incurred profits
- C. Marginal profits
- D. Postponed profits
正解：D
質問 # 75
Deliberate low bidding is often referred to as buying the job. Which of the following would not be a reason for low bidding?
- A. Backing out of the bid competition
- B. Reducing cm eliminating competition
- C. Detecting significant errors in the purchaser's request for quote
- D. Survival
正解：A
解説：
Deliberate low bidding, sometimes referred to as "buying the job," is a strategy where a contractor bids below cost to win a contract, with the expectation of recouping losses through change orders, future projects, or other means.
Key Points:
Reasons for Low Bidding:
Survival: Contractors might low bid to secure work during tough economic times.
Reducing Competition: A low bid can push competitors out of the market.
Detecting Errors: Identifying significant errors in the purchaser's RFQ might lead to a strategic low bid.
Backing Out of Bid Competition:
This option does not align with the strategy of low bidding. Backing out would remove the contractor from the competition entirely, which is contrary to the purpose of low bidding.
Conclusion: The correct answer is B. Backing out of the bid competition because this action is not a reason for low bidding-it is the opposite of participating in the bid.
質問 # 76
SCENARIO: A can manufacturing company requested you to provide data for their decision making The unit prices of the can varies but an average selling price of $0.55 cents and average cost of S45 cents is estimated.
The monthly fixed costs are:
Rant-$1,500
Wages - $4.000
Miscellaneous fixed expenses - $500
If there is an additional variable cost of $0.02 per unit, the monthly break even units are:
- A. 48,500 units
- B. 75,000 units
- C. 40,000 units
- D. 60,000 units
正解：D
解説：
To calculate the break-even point, we need to determine how many units must be sold to cover all fixed and variable costs. The formula to calculate the break-even point in units is:
Break-even units=Total Fixed CostsSelling Price per Unit-Variable Cost per Unit\text{Break-even units} = \frac{\text{Total Fixed Costs}}{\text{Selling Price per Unit} - \text{Variable Cost per Unit}}Break-even units=Selling Price per Unit-Variable Cost per UnitTotal Fixed Costs Given:
Selling Price per Unit = $0.55
Variable Cost per Unit = $0.45 + $0.02 = $0.47
Contribution Margin per Unit = $0.55 - $0.47 = $0.08
Total Fixed Costs:
Total Fixed Costs=1500+4000+500=6000\text{Total Fixed Costs} = 1500 + 4000 + 500 = 6000Total Fixed Costs=1500+4000+500=6000 Break-even units:
Break-even units=60000.08=75,000 units\text{Break-even units} = \frac{6000}{0.08} = 75,000 \text{ units}Break-even units=0.086000=75,000 units Therefore, the correct answer is C. 75,000 units.
質問 # 77
The following question requires your selection of Scenario 1.4.150 from the right side of your split screen, using the drop down menu, to reference during your response/choice of responses.
Annual depreciation (in USS) would be calculated as follows for a capital recovery with salvage analysis:
- A. 5,343 par year
- B. 7,000 per year
- C. 4,343 pet year
- D. 8,0X10 per year
正解：A
解説：
The correct calculation of annual depreciation in a capital recovery with salvage analysis requires the use of a specific depreciation method, which factors in the initial cost, salvage value, and useful life of the asset. In this scenario, the correct annual depreciation is $5,343 per year. This figure is calculated based on the method chosen for depreciation (e.g., straight-line, declining balance, etc.) and accurately reflects the amount that should be allocated each year to account for the wear and tear or obsolescence of the asset.
質問 # 78
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.
Assuming a 53% tax rate, how much cumulative depreciation will have been claimed at the end of the grain elevator's life span?
- A. None
- B. $80,000
- C. $42,400
- D. $37,600
正解：B
解説：
Straight-line depreciation means that the cost of the asset is evenly spread over its useful life. Given that the grain elevator has a cost of $80,000 and a lifespan of 25 years, the cumulative depreciation at the end of its life span would be the entire initial cost of the asset. Since there is no salvage value, the full $80,000 will be depreciated over 25 years. Thus, the correct answer is D. $80,000.
質問 # 79
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