[2025年03月08日] 実際のL4M4試験問題集は2025年最新のCIPS練習試験合格させます
2025年最新の実際にあるL4M4問題集テストエンジン試験問題はここにある
CIPS L4M4 認定試験の出題範囲：
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質問 # 69
In order to assess whether a company is able to meet its current liabilities, which financial ratio should you use?
- A. Gearing Ratio
- B. Acid Test
- C. Return on Equity
- D. Gross Profit Margin
正解：C
解説：
"Meet current liabilities" is a posh way of saying "can you pay your bills". You're therefore looking for a liquidity ratio- a ratio that looks at assets vs liabilities (i.e. money in the bank vs money owed out). The Acid Test is a liquidity ratio. It's sometimes called the 'quick ratio'. Both terms come up on the exam. The other options are financial ratios but aren't for liquidity.
質問 # 70
How can a buyer monitor a supplier's ethical workforce standards throughout a long-term contract?
- A. Check the International Labour Organisation's database regularly for information specifically about that supplier
- B. Request a completed self-assessment by the supplier on a monthly basis
- C. Commission periodic audits by specialist third parties to highlight any malpractice
- D. Contact management directly on a periodic basis, as stipulated in contract terms
正解：C
解説：
Conducting periodic audits by third-party specialists is a reliable way to monitor compliance with ethical standards, as these audits provide an objective assessment. This aligns with ethical sourcing practices, as it promotes accountability and ensures continuous adherence to agreed-upon standards.
質問 # 71
A buyer for a large manufacturing organisation is assessing a sole supplier tender opportunity. The buyer is finding it challenging to differentiate the proposals on unit purchase price. Are there any added values that the procurement manager can use to leverage the sole supplier proposal?
- A. No, the buyer must make the decision based on the existing information
- B. Yes, but only if the buyer decides to re-start the tender opportunity
- C. No, because a buyer has no leverage over a sole supplier
- D. Yes, the buyer can negotiate on aspects such as after-sales service
正解：D
解説：
In cases where price differentiation is minimal, negotiating on added-value services like after-sales support can offer additional benefits. This aligns with responsible sourcing by focusing on long-term value and fostering a cooperative relationship with the supplier.
質問 # 72
Daniel is evaluating bids from new suppliers who are looking to supply his company XYZ Indus-tries with components for manufacturing. Although price is important, Daniel wishes to consider 'added value'. Which of the following is considered an 'added-value solution'? Select THREE
- A. sustainability
- B. bulk discount
- C. on time in full deliveries
- D. cost plus pricing
- E. innovation
正解：A、C、E
解説：
The correct answers are innovation, on time in full deliveries and sustainability.
The other options are pricing mechanisms rather than 'added value'. Added Value is giving the buyer something extra that's not necessarily financial. It can be as simple as delivering orders quicker than expected, or having a dedicated customer service phone line. Something that makes their lives a little easier.
質問 # 73
Roberto is running a tender in which his main concern is price. However he is keen to hear also about the companies' Corporate Social Responsibility Policies and how this will impact their delivery. Roberto is considering awarding the CSRquestion4 points in a weighted point system. If he does this, what weight should be given to the price?
- A. 0
- B. 1
- C. 2
- D. 3
正解：D
解説：
96 is the correct answer- weighted point systems should add up to 100 (as in 100%)
質問 # 74
When working closely with a supplier, waste can be reduced which can lead to improved business functions and cost savings. Which of the following are wastes that can be removed from the supply chain? Select THREE.
- A. Inventory
- B. Motion
- C. Barriers
- D. Over-analyzing
- E. Waiting
正解：A、D、E
解説：
The correct answers are; motion, waiting and inventory.
This is part of Ohno's 8 Wastes. You can remember this with the acronym Tim Woods; transportation, inventory, motion, waiting, over-production, over-processing, defects, skills.
This is only mentioned briefly in this module but comes up in other modules more in depth, so is worth memorising if you can.
質問 # 75
Which of the following is an advantage to the TUPE regulations?
- A. Reduced overheads for the buying organisation
- B. Increase in buyer power
- C. Value for money for the buying organisation
- D. Continuity of supply for the buying organisation
正解：D
解説：
Continuity of supply for the buying organisation is an advantage of TUPE regulations.
TUPE is the Transfer of Undertakings (Protection of Employment). It's when the workforce / em-ployees of one company go to work for another one, usually after their company is bought out. They're transferred to the new company along with the furniture and buildings.
TUPE is UK specific. You don't need to know too much details about it for this exam - just what it is and the benefits. The main benefit is people don't lose their jobs when their company gets bought out. Basic guide to TUPE (pinsentmasons.com)
質問 # 76
Guillerme is a Category Manager within the procurement department of a Manufacturing company. In his Category there are 200 items he procures, and he has recently undertaken an ABC analysis of these. Which of the following items would be C category items?
- A. tail spent
- B. one-off purchases
- C. high value items
- D. strategic sourcing
正解：A
解説：
The C category is the 'tail spend' - it represents a large number of suppliers of small value items.
I recommend giving this a read ABC Classification & ABC Method | CIPS
質問 # 77
Which of the following factors are typically considered when assessing a supplier's financial capacity?
- A. The supplier's profitability and asset levels
- B. The supplier's compliance with regulations for minimum wages
- C. The price quoted in the request for quotation
- D. The supplier's costing methods and markup percentage
正解：A
解説：
Profitability and asset levels indicate a supplier's financial stability and ability to meet contract demands.
Responsible sourcing practices include assessing financial capacity to reduce risk in the supply chain and ensure long-term supplier viability.
質問 # 78
A buyer has been working with their business managers on a tender. The buyer is now assessing the tender proposals from the external market. Is it good practice for the procurement buyer to makesourcing recommendations?
- A. Yes, the procurement buyer can advise on the competitive proposal but should engage with the business managers about the decision to award the tender
- B. No, it is a lengthy, costly, and unnecessary step for the procurement buyer to engage business managers
- C. Yes, the procurement buyer should assess and take all decisions to award the tender independently of the business managers to avoid conflict of interest
- D. No, the buyer's recommendations are not relevant to the final sourcing decision, which must be taken by the business managers
正解：A
解説：
Engaging with business managers while making sourcing recommendations ensures that the buyer considers multiple perspectives, reducing potential biases and improving decision-making. This approach aligns with ethical sourcing practices by promoting collaboration and transparency in tender decisions.
質問 # 79
Which models would be appropriate for analysis of the supply market?
* Porter's Five Forces
* Porter's Value Chain
* STEEPLED
* Ishikawa Fishbone
- A. 3 and 4 only
- B. 2 and 3 only
- C. 1 and 3 only
- D. 1 and 2 only
正解：C
解説：
Porter's Five Forces and the STEEPLED model are valuable tools for analyzing supply markets. These models help identify external pressures and market dynamics, supporting responsible sourcing by enabling buyers to understand and respond to market influences effectively.
質問 # 80
Kiran is appraising some potential suppliers and has noticed that one of these suppliers has an extremely high gearing ratio. What would this suggest?
- A. the supplier has a strong return on investment
- B. the supplier is extremely profitable
- C. the supplier has a high cost of sales
- D. the supplier has a lot of long-term debt
正解：D
解説：
The correct answer is 'the supplier has a lot of long-term debt'. Gearing is a measure of how the business is being funded and looks at the ratio of debt to equity. For example if they have taken out lots of loans and mortgages, this would equate to a lot of debt which means a poor gearing ratio.
Gearing is a hot topic for the exam.
質問 # 81
In the Public Sector, what is the evaluation criteria most often used when evaluating bids fromsuppliers?
- A. Most Economically Advantageous Tender
- B. Best Business Fit
- C. Cheapest Overall Tender
- D. Best Value for Money
正解：A
解説：
Most Economically Advantageous Tender (MEAT) is the Public Sector's go to evaluation criteria.
NOTE that this is changing from October 2023. Public Sector Procurement is currently based on legislation called PCR 2015 which itself is based on EU Procurement Directives. Now the UK has officially Brexited, we're making our own laws and the new Procurement Bill will be coming into effect in November 2024. One of the major changes is that MEAT is changing to MAT (most ad-vantageous tender - without the economical bit).
If you're sitting this exam until July 2024- you're fine- learn what the study guide says. If you're taking the exam from November 2024 I'm not sure what students are expected to do. The entire section on public sector procurement is incorrect for you. My best guess is CIPS may remove questions this section as the study guide will be wrong, but I really don't know how they plan to handle this.
The new Procurement Bill - MEAT to MAT - Hempsons - Hempsons
質問 # 82
What information would you expect to find on a supplier's response to a 'Request for Information'? Select TWO
- A. detailed information regarding their costing structure
- B. their marketing strategy
- C. their ethical and sustainability policies
- D. their capability and capacity to fulfil a contract
正解：A、D
解説：
A RFI typically finds the following information from potential suppliers; ethical and sustainability policies and their capacity / capability to fulfil a contract. It could also include financial position, mission and vision.
質問 # 83
Single sourcing is only used by buyers where the total requirement is too small to justify splitting orders among more suppliers. Is this statement correct?
- A. Yes, because many suppliers tend to increase stock variety and stock proliferation
- B. No, because single sourcing may also be used when a requirement demands expensive set-up costs
- C. No, because single sourcing should only be used where there is just one supplier in the market
- D. Yes, because single sourcing works well within a volatile supply environment
正解：B
解説：
Single sourcing can be appropriate when set-up costs are high, making it impractical to involve multiple suppliers. This aligns with responsible sourcing principles, particularly for high-value or specialised items, where relationship management and collaboration with one supplier can enhance quality and efficiency.
質問 # 84
ABC Ltd works with supplier XYZ Ltd who uses a variety of subcontractors. ABC has recently learned of an ethical breach being committed by one of XYZ's subcontractors. What should ABC do?
- A. Research alternative suppliers
- B. Recommend remedial action
- C. Terminate the contract
- D. Seek compensation
正解：B
解説：
ABC should do a 'root cause analysis' to find out where the issue has come about, and why. From there, once they know what the breach is and how serious it is, they can suggest corrective action.
They can't jump straight to terminating the contract or seeking damages as it's not the supplier itself but rather the subcontractor. Also that would be really hasty considering we don't know what the issue is and what the market conditions are like. That supplier may be the only one who can provide the product. We also don't know if the supplier knows about the issue themselves.
質問 # 85
If a company is described as 'liquid' what does this mean?
- A. the company spends a lot of money
- B. the company is highly profitable
- C. the company has enough money to pay short-term liabilities
- D. the company is funded on equity rather than debt
正解：C
解説：
liquid = the ability to pay short and medium term debts. In simple terms do you have more in stuff (money, assets) than you owe in debt?
Understanding Liquidity and How to Measure It (investopedia.com)
This is a hot topic for the exam. Learn everything in this section.
質問 # 86
Yolo Inc. have recently run a tender opportunity to find a suitable supplier of yoyos and they have received a number of bids. The supplier will become a strategic partner to the business as yoyos are vital to the success to Yolo Inc. The tender asked for both price submissions and had a number of quality questions. Eamon is the Procurement Manager of Yolo Inc and is responsible for selectingthe most appropriate supplier. How should Eamon appraise the bids?
- A. evaluate the bids himself as this is a strategic purchase
- B. organise a cross-functional team to assess the bids as people from other departments may have important information and experience of yoyos
- C. evaluate the bids himself as this is a complex requirement
- D. organise a cross-functional team of procurement personnel as they will have experience in assessing price and quality of bids
正解：B
解説：
Eamon should use a cross-functional team (this rules out two of the options). The purpose of using a cross-functional team is to use the knowledge of people from other departments as they may better understand the service required and help assess any technical questions. Therefore a cross-functional team of procurement personnel, isn't cross-functional (they're all the same function). Yoyos is a bit of a silly example, the exam questions are a little more serious- but the learning outcome is the same; use a cross-functional team to evaluate bids.
質問 # 87
Incoterms are divided into four main groups to follow the movement of goods covering the exporter's premises, export and import points, and cost and risk. Which letters represent the four groups of Incoterms?
- A. E, F, B, and C
- B. E, F, C, and D
- C. A, B, C, and D
- D. B, C, F, and G
正解：B
解説：
Incoterms are grouped as E (Ex Works), F (Free Carrier), C (Carriage Paid To), and D (Delivered Duty Paid), reflecting various stages of responsibility transfer between buyer and seller. Understanding Incoterms is critical for responsible sourcing, as it clarifies logistics and cost responsibilities.
質問 # 88
A Bill of Exchange is an important document used when importing goods into a country from abroad. What is the purpose of this document?
- A. details payment instructions
- B. details who is responsible for the insurance of the goods during transit
- C. explains which tariffs apply to the goods
- D. specifies the country of origin of the goods
正解：A
解説：
A Bill of Exchange is a payment instruction - it says who will pay whom and when.
Bill of Exchange Definition: Examples and How It Works (investopedia.com)
質問 # 89
Which of the following financial ratios would indicate a supplier's potential exposure risk to a steeprise in inflation?
- A. acid test
- B. current ratio
- C. gearing ratio
- D. gross profit margin
正解：C
解説：
The correct answer is 'gearing ratio'.
Gearing measures how much of a company's funding is based on long-term debt or loans- this would be affected by a steep rise in inflation. If a company has a mortgage on their offices or facto-ry and they need to remortgage and inflation has gone up a lot- they'll be paying a lot more on their mortgage. This will severely effect the gearing ratio as they'll have more outgoings than incoming.
Gross profit margin COULD be affected by inflation, for example if you've got hyper-inflation and the country goes into recession and people stop buying your product. However, this answer isn't al-ways right and depends on many factors- the industry, the product, the company etc, so for the purpose of CIPS should be discounted. There are many industries which are immune to inflation.
質問 # 90
A company has actively included supporting of disadvantaged groups within their ESG commitment. Which of the following groups are considered disadvantaged?
- A. Muslims
- B. pregnant women and children
- C. endangered species
- D. international suppliers
正解：B
解説：
Pregnant women and children are considered 'disadvantaged' by the UN. The other groups the UN call disadvantaged include; the elderly, the immunocompromised, those with disabilities and those living in poverty. This is the list given in the study guide.
A company could help disadvantaged groups in several ways. Firstly by offering employment (obviously not to the children). It could also include helping these groups as part of a Social Value out-come or community benefit scheme.
質問 # 91
Which of the following items would you expect to find on a balance sheet? Select THREE
- A. current assets
- B. stockholders' equity
- C. current liabilities
- D. gross product sales
- E. net product sales
正解：A、B、C
解説：
current assets, current liabilities and equity can be found on a balance sheet. Net and gross sales will be found on a profit and loss account.
質問 # 92
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更新された問題を提供していますL4M4問題集PDF：https://www.jpntest.com/shiken/L4M4-mondaishu
更新された公式問題L4M4認定にはL4M4問題集PDF：https://drive.google.com/open?id=1w8S-MNL3cJM73Im3fXW40OGqpnyTyBO5