1、PMP 资格认证考试-项目成本管理(三)及答案解析(总分：20.00，做题时间：90 分钟)一、B单项选择题/B(总题数：20，分数：20.00)1.Estimating cost can be best described by which of the following _. A. the process of developing the future trend along with the assessment of probabilities, uncertainties, and inflation that could occur during the project B.
2、the process of assembling and predicting costs of a project over its life cycle C. the process of establishing budgets, standards, and a monitoring system by which the investment cost of the project can be measured and managed D. the process of gathering, accumulating, analyzing, monitoring, reporti
3、ng, and managing the costs on an on-going basis（分数：1.00）A.B.C.D.2.What is the purpose of the work breakdown structure (WBS)? A. The WBS allows the project managers to delegate responsibility of all of the project activities. B. The WBS is a narrative description of the work required for the project.
4、 C. The WBS describes the total program as a summation of subdivided elements. D. The WBS is a statement of what will be made, how many units will be made, and when they will be made.（分数：1.00）A.B.C.D.3.Which type of project cost estimate is the most accurate? A. Preliminary. B. Definitive. C. Order
5、of magnitude. D. Conceptual.（分数：1.00）A.B.C.D.4.Which of the following type of contracts is most preferable to the contractor doing the project work? A. Cost plus fixed fee. B. Fixed price. C. Fixed price and incentive fee. D. B and C.（分数：1.00）A.B.C.D.5.To assist in budget control, it is suggested th
6、at the estimate occur at the _ level of the WBS. A. highest B. lowest C. major work effort D. third（分数：1.00）A.B.C.D.6.Cost Variance (CV) is which of the following equations? A. CV=BCWPBCWS B. CV=BCWPACWP C. CV=SV/BCWS D. A and C（分数：1.00）A.B.C.D.7.In the following table, which project is most likely
7、to finish ahead of schedule? A. Project A B. Project B C. Project C D. All three the projects will be completed at the same time ProjectBCWSBCWPACWPABC1000100010008006001200600800800（分数：1.00）A.B.C.D.8.Based the information in question 7, which will most likely be completed within time and cost const
8、raints?A) Project A. B) Project B. C. Project C. D. Both A and B answers.（分数：1.00）A.B.C.D.9.Determining buget can he best described by which of the following? A. The process of developing the future trends along with the assessment of probabilities, uncertainties, and inflation that could occur duri
9、ng the project. B. The process of assembling and predicting costs of a project over its life cycle. C. The process of establishing budgets, standards, and a monitoring system by which the investment cost of the project can be measured and managed. D. The process of gathering, accumulating, analyzing
10、, monitoring, reporting, and managing the costs on an on-going basis.（分数：1.00）A.B.C.D.10.Which of the following is a direct project cost? A. Lighting and heating for the corporate office. B. Workers compensation insurance. C. Piping for an irrigation project. D. A and B.（分数：1.00）A.B.C.D.11.Controlin
11、g cost can be best described by which of the following? A. The process of developing the future trends along with the assessment of probabilities, uncertainties, and inflation that could occur during the project. B. The process of assembling and predicting costs of a project over its life cycle. C.
12、The process of establishing budgets, standards, and a monitoring system by which the investment cost of the project can be measured and managed. D. The process of gathering, accumulating, analyzing, monitoring, reporting, and managing the costs on an on-going basis;（分数：1.00）A.B.C.D.12.Which one of t
13、he following is NOT a trade-off decision that must be made in the development of the project plan? A. Whether to use skilled or unskilled laborers. B. The amount of profit vendors should make versus the profit other vendors have received in the past. C. Manufacturing in-house or sub-contracting out
14、the work. D. The important of cost versus quality.（分数：1.00）A.B.C.D.13.The BCWS=$250, the ACWP=$350, and the BCWP=$200. Calculate the Cost Variance A. -$150 B. $150 C. -$50 D. $50（分数：1.00）A.B.C.D.14.One of the types of cost estimation is Order of Magnitude. This estimate _. A. is performed when detai
15、led information is available B. is performed when little if any information is available C. is used in the beginning of the project conceptualization D. B and C（分数：1.00）A.B.C.D.15.In a fixed price contract which of the following holds true? A. The seller agrees to use his best effort to fulfill the
16、contract within the estimated contract amount. B. The seller agrees to perform a service or furnish supplies at the established contract price. C. If the amount of the contract is exceeded the seller is not obligated to perform further unless the buyer increases the funds. D. More risks are placed o
17、n the buyer.（分数：1.00）A.B.C.D.16.If the project was supposed to have $1000 worth of work accomplished, but only completed $850 worth of work, what is the Scheduled Variance? A. $150. B. $1500. C. Cannot calculate from the information provided. D. -$150.（分数：1.00）A.B.C.D.17.If $ 850 worth of work is co
18、mpleted, but it actually cost $ 900 to perform the work, what is the Cost Variances? A. $5O. B. -$50. C. Cannot calculate from the provided information. D. $150.（分数：1.00）A.B.C.D.18.Life Cycle Costing is a term that is _. A. used when making decisions between alternatives B. employed principally by t
19、he government C. typically used in the construction industry D. A and B（分数：1.00）A.B.C.D.19.The four types of costs that are found in the Life Cycle Costing concept are _. A. operating/maintenance, discard, direct, and variable B. indirect, auxiliary, development, and production C. operating/maintena
20、nce, development, discard, and production D. indirect, auxiliary, indirect, and direct（分数：1.00）A.B.C.D.20.Jake purchases a piece of equipment in March, asking to have it be delivered in ten days. Since it is past mid-month, Jake knows the debate will not invoice him for approximately 45 days. How sh
21、ould he record this expenditure in his monthly management accruals vs. budget reports for March? A. Include the cost of the equipment because it is a known, committed expense in March. B. Do not include the cost of the equipment because it will not be delivered in March. C. Recognize the expense in
22、May when the invoice arrives. D. Recognize the expense when the invoice is processed in June.（分数：1.00）A.B.C.D.PMP 资格认证考试-项目成本管理(三)答案解析(总分：20.00，做题时间：90 分钟)一、B单项选择题/B(总题数：20，分数：20.00)1.Estimating cost can be best described by which of the following _. A. the process of developing the future trend alo
23、ng with the assessment of probabilities, uncertainties, and inflation that could occur during the project B. the process of assembling and predicting costs of a project over its life cycle C. the process of establishing budgets, standards, and a monitoring system by which the investment cost of the
24、project can be measured and managed D. the process of gathering, accumulating, analyzing, monitoring, reporting, and managing the costs on an on-going basis（分数：1.00）A.B. C.D.解析：估算成本的最佳解释是_。 A) 是一个未来趋势的完成过程，这个过程包括项目期间对概率、不确定性和通货膨胀的评估 B) 在整个项目生命周期内项目成本整理和预测的过程 C) 是一个确定预算，标准和监控系统的过程，通过这个系统可以管理测量项目成本投入
25、D) 是一个随时收集、积蓄、分析、监控、报告和管理成本的过程2.What is the purpose of the work breakdown structure (WBS)? A. The WBS allows the project managers to delegate responsibility of all of the project activities. B. The WBS is a narrative description of the work required for the project. C. The WBS describes the total pr
26、ogram as a summation of subdivided elements. D. The WBS is a statement of what will be made, how many units will be made, and when they will be made.（分数：1.00）A.B.C. D.解析：工作分解结构的目的是什么? A) 工作分解结构允许项目经理分配项目活动相关责任。 B) 丁作分解结构是项目所需工作的流水性描述。 C) 工作分解结构以细分元素集合的形式描述整个程序。 D) 工作分解结构阐明需做工作的内容，数量和时间。3.Which type
27、of project cost estimate is the most accurate? A. Preliminary. B. Definitive. C. Order of magnitude. D. Conceptual.（分数：1.00）A.B. C.D.解析：哪一类项目成本估算最准确? A) 初步的。 B) 确定的。 C) 数量级的。 D) 概念的。4.Which of the following type of contracts is most preferable to the contractor doing the project work? A. Cost plus f
28、ixed fee. B. Fixed price. C. Fixed price and incentive fee. D. B and C.（分数：1.00）A. B.C.D.解析：对于承包商，首先要保证收回成本，所以成本加固定费用是最具可取性的。 对于承包商来说，哪一类合同最具可取性? A) 成本加固定费用。 B) 固定价格。 C) 固定价格和激励费用。 D) B 和 C。5.To assist in budget control, it is suggested that the estimate occur at the _ level of the WBS. A. highest B
29、. lowest C. major work effort D. third（分数：1.00）A.B. C.D.解析：更细致的预算便于更细致的控制。 为了加强预算控制，估算成本建议在 WBS 的_层次进行。 A) 最高 B) 最低 C) 主要工作量 D) 第三个6.Cost Variance (CV) is which of the following equations? A. CV=BCWPBCWS B. CV=BCWPACWP C. CV=SV/BCWS D. A and C（分数：1.00）A.B. C.D.解析：下列哪个方程用来计算成本偏差? A) CV=BCWP-BCWS B) C
30、V=BCWP-ACWP C) CV=SV/BCWS D) A 和 C7.In the following table, which project is most likely to finish ahead of schedule? A. Project A B. Project B C. Project C D. All three the projects will be completed at the same time ProjectBCWSBCWPACWPABC1000100010008006001200600800800（分数：1.00）A.B.C. D.解析：对于项目进度进行
31、评估使用进度绩效指标 SPI=EV/PV=BCWP/BCWS。在下表中，哪个项目最有可能提前完成?A) 项目 A。B) 项目 B。C) 项目 C。D) 三个项目将同时完成。 项目BCWSBCWPACWPABC10001000100080060012006008008008.Based the information in question 7, which will most likely be completed within time and cost constraints?A) Project A. B) Project B. C. Project C. D. Both A and B
32、 answers.（分数：1.00）A.B.C. D.解析：对于项目成本进行评估使用成本绩效指标 CPI=EV/AC=BCWP/ACWP。 如上题所述，哪个项目最有可能按时并在预算内完成? A) 项目 A。 B) 项目 B。 C) 项目 C。 D) 项目 A 和项目 B。9.Determining buget can he best described by which of the following? A. The process of developing the future trends along with the assessment of probabilities, unce
33、rtainties, and inflation that could occur during the project. B. The process of assembling and predicting costs of a project over its life cycle. C. The process of establishing budgets, standards, and a monitoring system by which the investment cost of the project can be measured and managed. D. The
34、 process of gathering, accumulating, analyzing, monitoring, reporting, and managing the costs on an on-going basis.（分数：1.00）A.B.C. D.解析：制定预算的最佳解释是下列哪个选项? A) 是一个未来趋势的完成过程，这个过程包括项目期间对概率、不确定性和通货膨胀的评估。 B) 项目期间成本汇总和预测的过程。 C) 是一个确定预算，标准和监控系统的过程，通过该系统可以管理监测项目费用投入。 D) 是一个随时收集、积蓄、分析、监控、报告和管理成本的过程。10.Which of
35、 the following is a direct project cost? A. Lighting and heating for the corporate office. B. Workers compensation insurance. C. Piping for an irrigation project. D. A and B.（分数：1.00）A.B.C. D.解析：下列哪个属于项目直接成本? A) 公司办公室的照明和取暖费用。 B) 工人的保险补偿费用。 C) 一个灌溉项目的铺设管道费用。 D) A 和 B。11.Controling cost can be best d
36、escribed by which of the following? A. The process of developing the future trends along with the assessment of probabilities, uncertainties, and inflation that could occur during the project. B. The process of assembling and predicting costs of a project over its life cycle. C. The process of estab
37、lishing budgets, standards, and a monitoring system by which the investment cost of the project can be measured and managed. D. The process of gathering, accumulating, analyzing, monitoring, reporting, and managing the costs on an on-going basis;（分数：1.00）A.B.C.D. 解析：控制成本的最佳解释是下列哪一项? A) 是一个未来趋势的完成过程，
38、这个过程包括项目期间对概率、不确定性和通货膨胀的评估。 B) 项目期间项目成本汇总和预测的过程。 C) 是一个确定预算，标准和监控系统的过程，通过该系统可以管理监测项目成本投入。 D) 是一个随时收集、积蓄、分析、监控、报告和管理成本的过程。12.Which one of the following is NOT a trade-off decision that must be made in the development of the project plan? A. Whether to use skilled or unskilled laborers. B. The amount
39、of profit vendors should make versus the profit other vendors have received in the past. C. Manufacturing in-house or sub-contracting out the work. D. The important of cost versus quality.（分数：1.00）A.B. C.D.解析：请关注项目本身的事情，而不是进行攀比。 下列哪个选项不属于制定项目管理计划时必须要做的权衡决定? A) 是否使用熟练工人。 B) 现有承包商的利润量和过去承包商利润量的比较。 C)
40、自行生产或分包。 D) 费用和质量的重要性。13.The BCWS=$250, the ACWP=$350, and the BCWP=$200. Calculate the Cost Variance A. -$150 B. $150 C. -$50 D. $50（分数：1.00）A. B.C.D.解析：进度工作的预算费用是$250，已完成工作的费用是$350，已完成工作的预算费用是$200。那么费用偏差是_。 A) -$150 B) $150 C) -$50 D) $5014.One of the types of cost estimation is Order of Magnitude
41、. This estimate _. A. is performed when detailed information is available B. is performed when little if any information is available C. is used in the beginning of the project conceptualization D. B and C（分数：1.00）A.B.C.D. 解析：数量级估算是成本估算的一种形式。这种方法_。 A) 当详细信息可获取的情况下采用 B) 在信息量很少的情况下采用 C) 在项目概念化的初始阶段采用
42、D) B 和 C15.In a fixed price contract which of the following holds true? A. The seller agrees to use his best effort to fulfill the contract within the estimated contract amount. B. The seller agrees to perform a service or furnish supplies at the established contract price. C. If the amount of the c
43、ontract is exceeded the seller is not obligated to perform further unless the buyer increases the funds. D. More risks are placed on the buyer.（分数：1.00）A.B. C.D.解析：合同仅意味着销售商同意在合同条款下以合同规定的方式提供合同规定的服务。 在一个固定价格合同中，下列哪一项是真的? A) 销售商同意尽力在预算内完成合同。 B) 销售商同意以固定的合同价格提供服务。 C) 如果合同量超过预定的量，在不提价的情况下，销售商没有义务提供服务。
44、D) 由买方承担更多的风险。16.If the project was supposed to have $1000 worth of work accomplished, but only completed $850 worth of work, what is the Scheduled Variance? A. $150. B. $1500. C. Cannot calculate from the information provided. D. -$150.（分数：1.00）A.B.C.D. 解析：如果项目需要完成价值$1000 的工作，但只完成了价值$850 的工作量。那么进度偏
45、差是多少? A) $150。 B) $1500。 C) 信息不足，无法计算。 D) -$150。17.If $ 850 worth of work is completed, but it actually cost $ 900 to perform the work, what is the Cost Variances? A. $5O. B. -$50. C. Cannot calculate from the provided information. D. $150.（分数：1.00）A.B. C.D.解析：如果完成了价值$850 的工作，但是发现实际成本是$900，成本偏差是多少?
46、A) $50。 B) -$50。 C) 信息不足，无法计算。 D) $150。18.Life Cycle Costing is a term that is _. A. used when making decisions between alternatives B. employed principally by the government C. typically used in the construction industry D. A and B（分数：1.00）A.B.C.D. 解析：生命周期成本是一个术语_。 A) 在确定方案时使用 B) 主要由政府使用 C) 通常在建筑业中
47、使用 D) A 和 B19.The four types of costs that are found in the Life Cycle Costing concept are _. A. operating/maintenance, discard, direct, and variable B. indirect, auxiliary, development, and production C. operating/maintenance, development, discard, and production D. indirect, auxiliary, indirect, a
48、nd direct（分数：1.00）A.B.C. D.解析：在生命周期成本概念中建立的四个成本类型是_。 A) 运行/维护、放弃、直接和变量 B) 间接、辅助、开发和生产 C) 运行/维护、开发、放弃和生产 D) 间接、辅助、间接和直接20.Jake purchases a piece of equipment in March, asking to have it be delivered in ten days. Since it is past mid-month, Jake knows the debate will not invoice him for approximately 45 days. How should he record this expenditure in his monthly management accruals vs. budget reports for March? A. Include the cost of the equipment because it is a kn
