PMP认证考试练习题及参考答案（三十四）

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1 The following types of costs are relevant to making a financial decision except:
A opportunity costs
B direct costs
C sunk cost
D unavoidable costs 来源:考试大网
E None of the above
ans:C
2 Which of the following types of cost are relevant to making financial decisions:
A sunk cost
B opportunity cost
C material cost
D A and C only 来源：考试大
E B and C only
ans:E
3 In which of the following cost estimating techniques are statistics models used:
A nonparametric cost estimating
B parametric cost estimating
C life cycle cost estimating
D bottom-up estimating
E All of the above.
ans:B
4 Under the terms of 2/10 net 30, the buyer may:
A deduct 10% of the invoice amount for payment within 30 days
B deduct 2% of the invoice for payment within 10 days
C incurs a penalty on 10% for payments more than 30 days late
D settle the invoice with 2 equal payments; one within 10 days and the other within 30 days
E None of the above
ans:B
5 Which of the following is referred to as payback period:
A the number of periods required to recover the initial investment
B the rate of return on the investment
C the number of periods required to bring project cost back to the original budget, based on current performance
D loan payment schedule
E None of the above
ans:A
6 Which of the following is referred to as sunk cost:
A management reserve
B contingency fund 来源：考试大
C cost budgeted for construction under water
D expended funds over which there is no further control
E forecasted budget over-runs
ans:D
7 The future value of an annual income flow of $1000 for 2 years at 10% is:
A ￥2,200
B ￥2,280
C ￥2,300
D ￥2,310
E None of the above
ans:D
8 The net present value of $110 one year from now at 10% is:
A ￥100
B ￥120
C ￥121 来源：www.examda.com
D $100 less taxes
E $100 less taxes and interest
ans:A
9 Which of the following depreciation methods provides for accelerated depreciation of an asset:
A Double declining balance.
B Straight line.
C Exponential depreciation
D Double sum of the years digits
E Double increasing balance
ans:A
10 Which of the following is considered a direct cost for producing a widget?
A The cost of the materials used to produce a widget.
B The labor costs of the workers who actually produced the widget.
C The rent for the building in which the widget was manufactured 来源：www.examda.com
D The salary of senior management and the project sponsor
E A and B only
ans:E
11 The reason that cost management is so difficult in project management is that:
A Projects by definition and nature are non-recurring events and are therefore difficult to predict.
B There are no tools for identifying project tasks.
C Project managers do not care about tracking costs, as only schedules are important to all project managers.
D A and B only
E B and C only
ans:A
12 Upon completion of 75% of the project, the original schedules and cost estimates that were submitted at the inception of the project are referred to as the:
A Baseline costs
B Budgeted costs.
C Estimates upon completion costs
D Scheduled costs
E None of the above
ans:A