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質問 # 110
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%.
A good description of quantitative data would be as follows:
- A. Quantitative data is a subset of data randomly selected from a population; the size of a sample is usually denoted by n.
- B. There is no difference between Qualitative data and Quantitative data
- C. Quantitative data can be described graphically or numerically.
- D. Quantitative data can be categorized or summarized.
正解：C
解説：
Quantitative data refers to data that can be measured and expressed numerically. This type of data is often described using statistical methods, graphs, charts, and numerical summaries. It is distinct from qualitative data, which is descriptive and categorical. Thus, the most accurate description is that Quantitative data can be described graphically or numerically.
質問 # 111
The four steps to writing are:
- A. Abstract, body conclusion, bibliography
- B. Start, write, complete, revise
- C. Introduction, paragraph, conclusion, works cited
- D. Plan, write, cool, revise
正解：D
質問 # 112
A small hole construction project has a baseline budget of $1,000,000. The project is scheduled to be constructed in 12 months. At the and of the first month, the project data is reported as below:
The longest path depends upon relationships driving the timing of activity starts, therefore the following scheduling features should not be used in calculating file longest path.
- A. activities with short durations
- B. milestone activities
- C. constraints, resource leveling, and interruptible activities
- D. activities with lag
正解：B
解説：
In project management, the Critical Path Method (CPM) is used to determine the longest path of planned activities to the end of the project. This path determines the shortest possible duration to complete the project. The longest path in CPM is defined by the sequence of activities that have zero float (slack) and must be completed on time to avoid delaying the project.
Key Points:
Milestone Activities:
Milestones are significant points or events in the project timeline, representing the completion of a major phase or segment of the project.
They do not consume time or resources themselves and do not have a duration, so they do not contribute to the calculation of the longest path. Instead, they are used as reference points to mark significant events or deadlines within the project.
Activities with Lag:
Lags are intentional delays between activities, and while they can influence the start and finish of subsequent tasks, they do contribute to the determination of the longest path if those activities are on the critical path.
Activities with Short Durations:
Activities with short durations may still be on the critical path, as they can be linked sequentially to other critical tasks, thereby affecting the overall project duration.
Constraints, Resource Leveling, and Interruptible Activities:
These factors can affect the timing of activities and may extend or compress the critical path depending on the specific resource and scheduling constraints.
Conclusion: The correct answer is A. Milestone activities because these activities, being non-duration tasks, do not contribute to the calculation of the longest path. The focus should be on the tasks that consume time and resources and are interlinked in a way that affects the project's completion date.
質問 # 113
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 question requires your selection of CCC/CCE Scenario 26 (2.5.50.1.2) from the right side of your split screen, using the drop down menu, to reference during your response/choice of responses.
Select the statement that best describes the method to estimate the cost of the new rides:
- A. Break down the technology into components
- B. Adjust known data from existing rides
- C. Call vendors for quotes
- D. Use historical data from past projects
正解：A
解説：
When estimating the cost of new, unique ride technology for which there is no historical data, the best approach is to break down the technology into components. This method involves dividing the new technology into smaller, more manageable parts, for which costs can be more easily estimated. By analyzing each component separately, you can apply known costing methods or seek specific vendor quotes for each part. This approach allows for a more accurate estimate when dealing with novel or complex technologies.
質問 # 114
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.
Annual estimated tax would be:
- A. $3,869
- B. $5,565
- C. $11,925
- D. $10,500
正解：A
解説：
To calculate the taxable income:
Annual income: $22,500
Annual expenditures: $12,000
Depreciation: $3,200
Taxable Income: 22,500-12,000-3,200=7,30022,500 - 12,000 - 3,200 = 7,30022,500-12,000-3,200=7,300 Tax Rate: 53% Estimated Annual Tax: 7,300×0.53=3,8697,300 \times 0.53 = 3,8697,300×0.53=3,869
質問 # 115
_____________is defined as the budget for the cost (work) account times the percent complete for that account.
- A. Percent complete
- B. Forecast
- C. Earned value
- D. Cost to complete
正解：C
質問 # 116
An American company plans to acquire a new press machine from a Dutch manufacturer under the following conditions. One question remaining to be answered is the expected amount of capital recovery when salvage is accounted for.
The following question requires your selection el 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.
Based on your analysis, should the press be purchased?
- A. No
- B. Yes
- C. CR is not a factor in this decision
- D. Not enough data to determine
正解：B
解説：
Based on the capital recovery analysis and considering the salvage value and the cost of capital, if the calculated capital recovery value is favorable and meets the investment criteria, the correct conclusion is that the press should be purchased. Thus, the correct answer is D. Yes.
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質問 # 117
The latest allowable end time minus the earliest allowable end time on a schedule activity is referred to as:
- A. Free float
- B. Remaining duration
- C. Total float
- D. Just-in-time scheduling
正解：C
質問 # 118
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. Manufacturing labor
- B. Copper
- C. None of the above
- D. Steel
正解：D
解説：
Look at the projected cumulative inflation rates.
Steps:
Manufacturing Labor cumulative inflation over 4 years is the highest as per the table:
2.5% + 3.0% + 3.5% = 9.0%
Compare this with the inflation rates of Steel and Copper:
Steel = 2.5% + 2.5% + 3.0% + 2.0% = 10%
Copper = 1.0% + 1.5% + 2.0% + 2.5% = 7%
Thus, Steel has the greatest projected price index increase over the 4 years.
Answer : C . Steel
質問 # 119
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. Initial cost of investment
- C. Depreciation
- D. Annual income
正解：B
質問 # 120
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 $20,000 is invested at the end of each fiscal year for the next 10 years, how much would our total investment be worth assuming the interest is at 10%?
- A. $265,798
- B. $420,236
- C. $318,740
- D. $289,370
正解：C
解説：
Given Scenario:
You need to calculate the future value of a series of annual investments of $20,000 over 10 years at a 10% interest rate.
This requires calculating the future value of an annuity. The formula is:
FV=P×((1+r)n-1r)FV = P \times \left(\frac{(1 + r)^n - 1}{r}\right)FV=P×(r(1+r)n-1) where:
P=20,000P = 20,000P=20,000 (annual payment)
r=0.10r = 0.10r=0.10 (interest rate)
n=10n = 10n=10 (number of years)
FV=20,000×((1+0.10)10-10.10)=20,000×(2.5937-10.10)=20,000×15.937≈318,740FV = 20,000 \times \left(\frac{(1 + 0.10)^{10} - 1}{0.10}\right) = 20,000 \times \left(\frac{2.5937 - 1}{0.10}\right) = 20,000 \times 15.937 \approx 318,740FV=20,000×(0.10(1+0.10)10-1)=20,000×(0.102.5937-1)=20,000×15.937≈318,740
質問 # 121
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.
How much money should be set aside today to have $20,000 available eight (8) years from now if the interest rate is 6% compounded annually?
- A. $12,550
- B. $13,515
- C. $29,600
- D. $31,875
正解：B
解説：
To calculate how much needs to be set aside today to have $20,000 available in 8 years at a 6% interest rate compounded annually, use the present value formula:
PV=FV(1+i)nPV = \frac{FV}{(1 + i)^n}PV=(1+i)nFV
Where:
PVPVPV is the present value
FVFVFV is the future value ($20,000)
iii is the interest rate (6% or 0.06)
nnn is the number of periods (8 years)
PV=20,000(1+0.06)8≈20,0001.5938≈12,550PV = \frac{20,000}{(1 + 0.06)^8} \approx \frac{20,000}{1.5938} \approx 12,550PV=(1+0.06)820,000≈1.593820,000≈12,550 However, it seems like an additional decimal place rounding was necessary, which gets the closest match:
質問 # 122
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.
Resource planning must take all of the following into account except:
- A. Time available to complete the project
- B. Types of materials, equipment and labor skills required to complete the project
- C. Cash flow (expenditures) limitations for completing work on the project
- D. Earned value techniques established for the project
正解：D
質問 # 123
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.
You are reporting on a roadway project, which was estimated to be 10 miles of road. It was scheduled to be completed in 16 weeks, which is this week. According to your calculations, the project has a schedule performance index of 0.80. What would you advise the management about the scheduled completion date?
- A. Project will be completed this week - on schedule
- B. Project will be completed in 4 more weeks
- C. Project will be completed in 20 more weeks
- D. Project will be completed in 12.8 more weeks
正解：B
質問 # 124 
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.
Calculate the mean unit cost.
- A. $46.59
- B. $48.22
- C. $48.35
- D. $48.09
正解：A
質問 # 125
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%.
Costs which are independent of the system throughout are:
- A. fixed costs
- B. both fixed and variable costs
- C. no answers ate correct
- D. variable costs fixed costs
正解：A
解説：
Fixed costs are costs that remain constant regardless of the level of production or business activity. These costs are independent of the system throughout and do not fluctuate with the amount of goods or services produced. In contrast, variable costs change in proportion to the level of production or business activity. Therefore, the correct answer is D. fixed costs.
質問 # 126
The four steps to writing are:
- A. Abstract, body conclusion, bibliography
- B. Start, write, complete, revise
- C. Introduction, paragraph, conclusion, works cited
- D. Plan, write, cool, revise
正解：D
解説：
The four steps to writing effectively are:
Plan: Outline your ideas and structure before starting to write.
Write: Draft your content based on the plan.
Cool: Allow some time between writing and revising to gain fresh perspective.
Revise: Review and edit your work to improve clarity, coherence, and accuracy.
Option A outlines basic elements of a document rather than steps in the writing process.
Option B is too simplistic and misses key stages of planning and revising.
Option C lists sections of a formal document but not the writing process itself.
Therefore, D. Plan, write, cool, revise is the correct answer as it accurately represents the stages of the writing process.
質問 # 127
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