CIMA—C1模拟题及分析(2)
CIMA—C1模拟题及分析(1)
CIMA—C1模拟题及分析（1）1 .Which of the following words DOES NOT describe a main focus of management accounting?A. PlanningB. ControlC. ExternalD. Decision-making2. CIMA defines management accounting as:“The application of the principles of accounting and financial management to create, protect, preserve and increase value for the _________________ of for-profit and not-for profit enterprises in the public and private sectors”.A. AuditorsB. StakeholdersC. OwnersD. Customers3. Which of the following statements are true?1. The main role of the management accountant is to produce financial accounts2. Management accountants always work within the finance function3. Management accountants always work in partnership with business managersA. 1 and 2 onlyB. 2 and 3 onlyC. 1 and 3 onlyD. None of the above4. Which of the following words complete the statement below?____________ accounts are prepared for external stakeholders. Management accounts are prepared for _____________ stakeholders.A. Shadow, InternalB. Financial, InternalC. Financial, ExternalD. Internal, Budget5. Which THREE of the following statements about CIMA are true?A. CIMA was established over 90 years agoB. CIMA members may only work in the UKC. CIMA members and students must comply with the CIMA code of ethicsD. CIMA members work mainly on the production of financial accountsE. CIMA members are not qualified to work as finance directorsF. CIMA members work in all areas of business6. ABC absorbs fixed production overheads in one of its departments on the basis of machine hours. There were 100,000 budgeted machine hours for the forthcoming period. The fixed production overhead absorption rate was £2•50 per machine hour.During the period, the following actual results were recorded:Standard machine hours 110,000Fixed production overheads $300,000Which ONE of the following statements is correct?A. Overhead was $25,000 over-absorbedB. Overhead was $25,000 under-absorbedC. Overhead was $50,000 over-absorbedD. No under- or over-absorption occurred7. The audit fee paid by a manufacturing company would be classified by that company as:A. A production overhead costB. A selling and distribution costC. A research and development costD. An administration cost8 .Cost centres areA. Units of output or service for which costs are ascertained.B. Functions or locations for which costs are ascertained.C. A segment of the organisation for which budgets are prepared.D. Amounts of expenditure attributable to various activities.9. A company uses the repeated distribution method to reapportion service department costs. The use of this method suggestsA. The company’s overhead rates are based on estimates of cost and activity levels, rather than actual amountsB. There are more service departments than production cost centresC. The company wishes to avoid under- or over-absorption of overheads in its production cost centresD. The service departments carry out work for each other10. Which ONE of the following costs would NOT be classified as a production overhead cost ina food processing company?A. The cost of renting the factory buildingB. The salary of the factory managerC. The depreciation of equipment located in the materials storeD. The cost of ingredients11 . An engineering firm operates a job costing system. Production overhead is absorbed at the rate of $8.50 per machine hour. In order to allow for non-production overhead costs and profit, a mark up of 60% of prime cost is added to the production cost when preparing price estimates. The estimated requirements of job number 808 are as follows:Direct materials $10,650Direct labour $3,260Machine hours 140The estimated price notified to the customer for job number 808 will beA. $22,256B. $22,851C. $23,446D. $24,16012. The diagram represents the behaviour of a cost item as the level of output changes. Which ONE of the following situations is described by the graph?A. Discounts are received on additional purchases of material when certain quantities are purchased.B. Employees are paid a guaranteed weekly wage, together with bonuses for higher levels of production.C. A licence is purchased from the government which allows unlimited production.D. Additional space is rented to cope with the need to increase production.13. A hospital’s records show that the cost of carrying out health checks in the last five accounting periods have been as follows:Period Number of patients seen Total cost ($)1 650 17,1252 940 17,8003 1260 18,6504 990 17,9805 1150 18,360Using the high-low method and ignoring inflation, the estimated cost of carrying out health checks on 850 patients in period 6 is:A. $17,515B. $17,570C. $17,625D. $17,68014. Which ONE of the following statements is true?The total variable cost varies with a measure of activity.A variable cost is an unavoidable cost.A variable cost is not relevant for decision-making.A variable cost becomes fixed in the long run.15. The following data have been collected for four cost types; W, X, Y, and Z at two activity levels.Cost type Cost @ 100 units Cost @ 140 unitsW 8,000 10,560X 5,000 5,000Y 6,500 9,100Z 6,700 8,580Where V = variable, SV = semi-variable and F = fixed, assuming linearity, the four cost types W, X, Y and Z are respectively:W X Y ZA. V F SV VB. SV F V SVC. V F V VD. SV F SV SV16. Fixed costs are conventionally deemed to be:A. Constant per unit of outputB. Constant in total when production volume changesC. Outside the control of managementD. Those unaffected by inflation17. Based on the data below, what is the amount of the overhead under-/over-absorbed? Budgeted overheads $493,200 Budgeted machine hours 10,960 Actual machine hours 10,493 Actual overheads $514,157A. $20,957 under-absorbedB. $21,015 over-absorbedC. $21,015 under-absorbedD. $41,972 under-absorbed18. The following details have been extracted from the receivables records of X:Invoices paid in the month after sale 60%Invoices paid in the second month after sale 20%Invoices paid in the third month after sale 15%Bad debts 5%Credit sales for June to August 2011 are budgeted as follows:June $100,000July $150,000August $130,000Customers paying in the month after sale are entitled to deduct a 2% settlement discount. Invoices are issued on the last day of the month.The amount budgeted to be received in September 2011 from credit sales is:A. $115,190B. $116,750C. $121,440D. $123,00019. A flexible budget is;A. A budget which by recognising different cost behaviour patterns is designed to change as the volume of activity changes.B. A budget for a defined period of time which includes planned revenues, expenses, assets, liabilities and cash flow.C. A budget which is prepared for a period of one year which is reviewed monthly, whereby each time actual results are reported, a further forecast period is added and the intermediate period forecasts are updated.D. A budget of semi-variable production costs only.20. The following extract is taken from the overhead budget of X:Budgeted activity 50% 75%Budgeted overhead $100,000 $112,500The overhead budget for an activity level of 80% would beA. $115,000B. $120,000C. $136,000D. $160,000试题答案：1、【答案】 C2、【答案】 B3、【答案】 D4、【答案】 B5、【答案】A,C,F6、【答案】 B7、【答案】 D8、【答案】 B9、【答案】 D10、【答案】 D11、【答案】 D12、【答案】 A13、【答案】 C14、【答案】 A15、【答案】 B16、【答案】 B17、【答案】 D18、【答案】 C19、【答案】 A20、【答案】 A参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
CIMA—E2模拟题及分析(3)
CIMA—E2模拟题及分析（3）1.TS Consultants has been asked to investigate the issues underlying the underperformance and low staff morale of the Finance Department in YR Hospital.The consultants have access to various sources of information such as the recent staff satisfaction survey which shows that staff morale in the department is low. In addition, statistics from the HR Department reveals that both absenteeism and staff turnover are exceptionally high in the Finance Department. There have also been many complaints from other areas of the hospital about both the management and staff working in the department. However, staff enjoy competitive salaries and other excellent working conditions such as free car parking, a subsidised canteen and access to sports facilities.The consultants have run some focus groups with members of staff working in the department to try to gather more information to help them better understand the causes of underperformance and low staff morale. The findings suggest that there appears to be very much a “them and us” culture between management and staff, with the managers in the department exerting power based on their position and status. Staff say that they are only allowed to undertake the specific activities included in their narrow job descriptions and feel unable to fully contribute as a result of the chain of command in the Finance Department. Staff also say that they are not involved in decisions regarding the department’s activities, and many say they have not had any training.They mentioned that there are very few career progression opportunities because of this. They feel their contributions are not recognised by management and that they never receive feedback on their performance. Staff characterise the leadership and management of the department as task-focused, with tight controls and close supervision.Having undertaken the review, the consultants are preparing the recommendations on how to improve the poor performance and low staff morale.RequiredWith reference to theory, discuss the recommendations TS Consultants could make to help improve performance and staff morale in the Finance Department of YR Hospital.(Total for Question One = 10 marks)2. M is a business that sells custom made computer-based information systems. Each customer order is for a unique system, which will involve experts from many functional areas within M. Each customer expects a high level of individual attention. Some systems take only four to six months to design and produce and cost less than €50,000, whereas other systems cost several million Euros and can take up to three years to complete. Projects are continually being completed and started.A Management Consultant's review of M's organisational effectiveness has concluded that the matrix structure is the most appropriate for M.Required:Identify the characteristics of the organisation that make it appropriate for M to have a matrix structure.(Total for Question Two = 10 marks)3. JB has recently joined the Finance Department of P Company as a trainee management accountant. As part of the Company's induction, she has been offered a mentor. However, since JB has not had any previous experience of mentoring, she is unconvinced of the benefits. She has asked LC, the facilitator of the induction session, to explain what is involved in the process of mentoring and how it might be a benefit to her as a new member of staff.Required:Explain the points that LC should make concerning the process and the benefits of mentoring for new members of staff.(Total for Question Three = 10 marks)4. PRC Company, a retailer of baby clothes and toys, has been in existence for 20 years. Its approach to strategy has tended to be informal and emergent rather than planned. However, the company is facing uncertain times and at a recent Board meeting, one of the directors suggested that the company should adopt a more formal approach to how it develops its strategy. He has suggested that the use of strategic management tools and techniques could help and, as a start, has recommended that the company should undertake a corporate appraisal.Required:Explain the purpose of corporate appraisal (SWOT), and what would be involved in PRC Company undertaking a corporate appraisal.(Total for Question Four = 10 marks)(6 marks) (Total for Question Three = 10 marks)试题答案：1、【答案】In making their recommendations TS Consultants could refer to Hertzberg’s theory on motivation. Essentially, the two factor theory proposed by Herzberg suggests that there are hygiene factors which need to be in place in order to reduce staff dissatisfaction. If they are absent this can lead to dissatisfaction and consequently impact on performance. For ex ample, factors surrounding the job context such as pay, working environment, company policy and interpersonal relationships. These factors tend to be extrinsic to the job itself and whilst they are unlikely to motivate staff, if they are not right can cause dissatisfaction and de- motivation. The other set of factors are those, which if present, can motivate individuals to superior effort and performance. They tend to be related to the job itself, in other words are intrinsic factors and are referred to as motivators or growth factors.Applying this theory to the Finance Department based on the Consultants findings, it is apparent that the hygiene factors such as competitive salaries and good physical working conditions are in place. However, there are some hygiene factors that need attention, specifically the nature of supervision. The consultants should recommend that action is needed to address the nature of supervision by management and the poor relationships suggested by the 'them and us' culture, which would involve a shift in the approach to leadership in the department.Another set of recommendations should be made which relate to the potential motivating factors, such as those relating to recognition, challenging work, responsibility and advancement. This could include reviewing job design to determine possibilities for job enlargement and job enrichment. This would involve exploring the design of job roles in the Finance Department to widen the scopeof jobs, providing more interesting and challenging work for staff. The benefit to employees would be the development of new skills and being given greater responsibility through empowerment. This would, however, require the managers to adopt a more participative leadership style, with junior staff given greater responsibility for their own areas of work and encouraged to participate in decision making, but with managers providing constructive feedback.Another recommendation would be to look at how improved prospects for career development could be achieved. This might mean providing opportunities for lateral moves to enable staff to gain new experiences and competencies.A recommendation could be made to introduce some kind of recognition scheme since recognition is an important motivator. This could be achieved, at one level, by simply encouraging managers to thank members of staff for their contribution, acknowledging extra effort and performance. More formal recognition systems could also be considered.TS Consultants should make a recommendation which highlights the training and development needs of managers in the Finance Department. To resolve some of the difficulties, it is likely that the managers will need to adapt their leadership style to a more democratic approach. Reference to the Blake and Mouton managerial grid would help identify the focus on the training needs for the managers. It would seem from the scenario that currently they have the characteristics of authority-compliance management with a high concern for the task, but low concern for people. Leadership training and development should be designed to help the managers to understand the need to balance concern for the task with the concern for people. Development interventions should focus on helping them to develop better working relationships with their teams, perhaps using team building techniques.(Answers could develop with reference to alternative theories on motivation and management/leadership styles).2、【答案】The characteristics of M that are appropriate to it adopting a matrix organisational structure are as follows:•The business of M consists of a series of projects which are custom made, which are complex and require staff from a number of different functional areas;•The projects undertaken by M have different start and end dates, so the organisation is continually reassigning resources from project to project as one ends and another begins;•The projects undertaken by M are complex so the staff benefit from also being assigned to a technical function (such as finance or procurement) where they can share knowledge and experience with colleagues in their functional teams;•The projects undertaken by M are often expensive, so having resources controlled by functional heads should lead to improved utilisation and reduced duplication across the different projects; •The projects undertaken by M are customer facing and customers expect a high level of customer focus. Therefore, the customer will require a single point of contact (the project manager) to deal with customer requests and problems.3、【答案】LC could start by explaining to JB that the purpose of a mentoring system is to provide new employees with a forum to discuss development issues in a relaxed and supportive environment. A mentoringsystem would be useful to JB, as a new member of staff, in helping her socialise into the culture of the organisation and facilitate quicker learning about the way the organisation works. LC could go on to say that the mentoring relationship is not based on authority but, rather, a genuine wish by a mentor to share knowledge, advice and experience with junior members of staff.LC should explain that the mentor would be in a senior position within P Company, and the purpose would be to guide and support JB, as a less experienced employee. LC should also explain that whilst JB’s mentor will hopefully be from the finance function that she has joined, the person acting as mentor would not be her direct line manager. The reason for this is to ensure that the mentor can act as an independent arbiter, and avoid the danger of conflict given the developmental nature of mentoring versus line management. The mentor would normally be a role model, having already achieved a status to which JB might aspire.LC could then explain the different functions of mentoring, for example differentiating between career-enhancing and psychological functions.In terms of career enhancing, a mentor could help JB in her career with P Company through exposure, visibility and sponsorship. Having a mentor could also help JB in expanding her network of contacts and in gaining greater exposure in the organisation.The psychological function of mentoring could help JB enhance her competence and effectiveness in her role. LC could point out that the role of the mentor would be to encourage and assist JB in analysing her performance and identifying her strengths and weaknesses.The mentor would provide JB with honest but supportive feedback and guidance on how she could work on her weaknesses. The mentor would also provide feedback and encourage JB to reflect on her behaviour and experiences as she develops into her new role. LC could explain that JB could ask her mentor questions and learn from her mentor’s experience, using the mentor as a safe sounding board. So having a mentor should help JB in her new job through encouragement and nurturing her learning and development.LC should also explain that mentoring would work alongside some of the more formal control mechanisms such as appraisal. The mentor would be able discuss with JB her training needs, advise on qualifications and provide a forum for her to discuss any interpersonal problems a nd career goals.4、【答案】Corporate appraisal, sometimes referred to as SWOT, involves the quantitative and qualitative review of a company’s internal strengths and weaknesses and its relationship with external opportunities and threats. In essence, it could be used to summarise the key issues from PRC's business environment and its strategic capability, that are most likely to impact on its future strategic development.Conducting a corporate appraisal brings together information derived from an analysis of the trends in the external and competitive environments and internal developments that may be of significance to PRC Company. The outcomes from the corporate appraisal could then be used to determine the company's current position and inform whether it should continue with its existing strategy or formulate a new strategy that will enable it to operate more effectively.The process of conducting a corporate appraisal will require PRC to draw on two sets of data: •Information on the current performance and resource position of the company to establishinternal capability. Data will need to be captured from performing ananalysis of the internal position of PRC Company, its resources and competences, and conclusions from value chain analysis.•Information on the business environment and how this is likely to change, identifying key trends. This information will need to be collected through the process of external environment analysis (for example using the PESTEL framework and competitor analysis using Porter’s five forces framework).The internal appraisal for PRC Company should highlight:•Strengths, which are the particular skills or distinctive/core competences which the company possesses and which will give it an advantage over its competitors. These are the things the company should seek to exploit. In identifying strengths, it is important that it highlights not just what PRC Company is good at, but how it is better, relative to the competition. •Weaknesses, which are the shortcomings in the company and which can hinder it in achieving its strategic aims. For example, lack of resources, expertise or skill.Strengths and weaknesses should relate to industry key factors for success and help PRC Company to assess how capable it is in dealing with changes in its business environment. •Opportunities relate to the events or changes outside the company, i.e. trends in its external business environment which are favourable to the company. For example, what opportunities exist in the business environment, what is the capability profile of the competitors, are they better placed to exploit these opportunities? The events or changes identified will provide some strategic focus to the decision-making for managers in the company.•Threats relate to events or changes outside the company, i.e. trends in its business environment which are unfavourable and that must be defended against. The company will need to introduce strategies to overcome these threats in some way or it may start to lose market share to its competitors.The external appraisal will assist PRC Company in identifying opportunities which can be exploited by the company’s strengths and also to anticipate environmental threats against which the company must protect itself. In other words, strategies should be developed to minimise weaknesses, or develop strengths, taking advantage of opportunities or counteracting problems from environmental changes.Using the SWOT analysis should help PRC Company to focus on future choices and gain a better understanding of the extent to which it has the internal capability to support the changes. It will also facilitate the identification and generation of possible future strategic options for PRC.参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
c1模拟考试题目
c1模拟考试题目# C1模拟考试题目一、阅读理解（共20分）阅读以下文章，回答随后的问题。
文章一：随着科技的发展，人工智能（AI）在各个领域中的应用越来越广泛。
从医疗诊断到自动驾驶汽车，AI技术正逐渐改变我们的生活。
然而，AI技术的发展也引发了一些伦理问题，比如隐私保护、数据安全等。
文章讨论了AI技术在不同领域的应用及其带来的伦理挑战。
问题1：人工智能在医疗领域的应用有哪些？（5分）问题2：文章提到了哪些AI技术带来的伦理问题？请列举至少两个。
（5分）问题3：根据文章，AI技术的发展对我们的生活有哪些影响？（5分）文章二：全球化是当今世界的一个重要趋势，它促进了不同国家之间的经济、文化交流。
然而，全球化也带来了一些问题，如文化同质化、环境问题等。
文章分析了全球化的利弊，并提出了应对策略。
问题4：文章是如何定义全球化的？（5分）问题5：全球化带来的问题有哪些？请列举至少两个。
（5分）二、完形填空（共20分）阅读下面的短文，从短文后各题所给的选项中选出可以填入空白处的最佳选项。
In a world where technology is advancing at an unprecedented rate, it is essential to stay informed about the latest developments. However, with the vast amount of information available, it can be challenging to keep up.One way to stay current is by subscribing to newsletters and blogs that focus on technology. These sources often provide __1__ insights into the latest trends and breakthroughs. Additionally, attending __2__ and conferences can be a great way to learn from experts and network with like-minded individuals.It is also important to remember that technology is not just about the gadgets and devices we use daily. It encompasses a wide range of fields, including __3__, medicine, and environmental science. Understanding the broader implications of technological advancements can help us make more informed decisions about how to use and develop these tools.1. A) superficial B) profound C) trivial D) superficial2. A) lectures B) exhibitions C) workshops D) seminars3. A) anthropology B) physics C) economics D) literature三、词汇与语法（共20分）根据题目所给的语境，选择正确的词汇或语法结构填空。
CIMA试卷C02财务会计基础7页
EXAM(50 questions, 2 hours)Name: Mark:1. Your organisation owed V AT of ￡22700 at the beginning of month.During the month, it sold standard-rated goods with a net value of ￡600000. its purchases and expenses during the same month amounted to ￡188000 including V A T. It paid V AT to the Revenue and Customs, of ￡33400.At the end of the month, the balance on the V AT account was: ba. ￡128200 debitb. ￡66300 creditc. ￡128200creditd. ￡66300 debit2. The financial accounts, as prepared by the directors of company, are required to show a ＇true and fair view＇. This means that: da. No errors were detected during the audit of the accountsb. The accounts are accuratec. The accounts contain no fraudulent transactionsd. The accounts are prepared in accordance with the Companies Act and comply with relevant reporting standards3. A club received subscriptions during the year totalling ￡37500. Of course, ￡2400 related to the previous year and ￡1200 related to the following year.There were subscriptions in arrears at the end of the current year of ￡750.The subscriptions to be included in the income and expenditure account for the current year amount to ￡( 34650 )4. Which of the following is an error of principle: aa. The purchase of a non-current asset debited to the purchases account and credited to the payable＇s accountb. A gas bill credited to the gas account and debited to the bank accountc. The payment of wages debited and credited to the correct accounts, but using the wrong amountd. The purchase of a non-current asset credited to the asset at cost account and debited to the payable＇s account5. The ( accrual ) convention requires that transactions should be entered in the books of accounts when the legal title has transferred from one party to the other, irrespective of when a cash settlement takes place.6. The following information is available for the period for GB Limited, a manufacturing company:Opening inventory of raw materials $6,000Closing inventory of raw materials $7,000Purchases of raw materials $117,000Direct production costs $84,000Production overheads $29,000Opening work in progress $13,000Closing work in progress $10,000The factory cost of goods completed for the period was: da. $230,000b. $229,000c. $228,000d. $232,0007. A company that is VAT-registered has the following transaction for the month of March. All purchases were in respect of goods for resale and all items were subject to V AT at 17.5%.Total including V A TSales day book $246,750Purchases day book $138,650Sales returns day book $29,375Purchases returns day book $9,400Opening inventory was $16,200 and closing inventory was $18,400.The gross profit for the period was: aa. $77,200b. $90,325c. $85,925d. $72,8008. Berber Limited is preparing its year-end accounts and is reviewing the method used to estimate the allowance for receivables. An aged receivables schedule shows the following position:Age of debt Less than 1 month 1-2 months 2-3 months 3 months-plus Amount($) 36,000 24,000 6,000 3,000Allowance 0% 2% 5% 30%The company believes that the previous percentages used were not prudent enough and it has decided to increase the percentages on 2-3 months debt to 10% and on 3 months plus debt to 50%. The current allowance for receivables is $1,500.What would be the effect on the income statement of the change in accounting policy: da. Increase in profit of $1,080b. Reduction in profit of $2,580c. Reduction in profit of $ 900d. Reduction in profit of $1,0809. A company made a payment of $2,700 on 1 April 2006 in respect of car leasing charges for the quarter from 1 April 2019 to 30 June 2019. The company＇s year end is 30 April 2019.Which of the following entries will need to be made in the account to record the prepayment at the year end?Debit CreditA Prepayment a/c $1,800 Payables $1,800B Car lease expenses a/c $900 Prepayment a/c $900C Prepayment a/c $1,800 Car lease expenses a/c $1,800D Payables $900 Car lease expense a/c $900The entry which will need to be made in the account to record the prepayment at the year end is ( B )10.a The following information is available relating to the non-current assets of Company X:Statement of financial position extract: Year 1 Year 2Plant and machinery at cost 1,500,000 1,800,000Accumulated depreciation 300,000 330,000Income statement extract: Year 2Depreciation 150,000Loss on disposal of non-current assets 60,000Non-current assets that had originally cost $225,000 and had a carrying value of $105,000 were sold during the year. The figure for purchases of non-current assets to be shown in the statement of cash flows will be $( 525000 ). 10.b The figure for disposal proceeds on the sale of non-current assets to be shown in the statement of cash flows will be $( 45000 ).11. Where a transaction is entered into the correct ledger accounts, but the wrong amount is used, the error is known as an error of: aa. original entryb. omissionc. commissiond. principle12. An organisation＇s trial balance at the end of the month was out of agreement, with the debit side totalling ￡500 less than the credit side. A suspense account was opened for this amount.During the next month, the following errors were discovered:(a) The purchase returns day book had been undercast by ￡50(b) Rent payable of ￡400 had been credited to the rent receivable account(c) A non-current asset, with a net book value of ￡700 had been disposed of at a loss of ￡80; all entries hadbeen correctly recorded except that the sale proceeds had been omitted from the disposals account. Following the correction of these errors, the balance on the suspense account would be: Debit 1120a. Debit ￡30b. Credit ￡30c. Debit ￡270d. Credit ￡23013. A company operates an A VCO system of inventory. Opening inventory at the beginning of the period was 400 units @ $6.50 per unit.During the period, the following purchases and issues were recorded:September 8 Issue 250 unitsSeptember 29 Purchase 150 units @ $6.60October 3 Issue 200 unitsOctober 15 Purchase 200 units @ $6.60The amount charged to the company＇s income statement in the period is $( 2935 ).14. In time of rising prices, the historical cost convention results in: da. Assets and profits being understatedb. Assets and profit being overstatedc. Assets being overstated and profits being understatedd. Assets being understated and profit being overstated15. The following information is available about the ordinary shares of a public limited company: Nominal value 50 centsCurrent trading price $2.50Declared dividend 5%A shareholder who purchased 20,000 shares at a price of $1.90 will receive a dividend of: ba. $2,500b. $500c. $2,400d. $1,90016. The following entries are made to record the purchase on credit of stocks intended for resale: aa. Debit Purchases, Credit Payableb. Credit Purchases, Debit Payablec. Credit Inventory, Debit Payabled. Debit Inventory, Credit Payable17. Which of the following best explains what is meant by “capital expenditure”? da. Expenditure incurred in the raising of capitalb. Expenditure on the improvement and maintenance of non-current assetsc. Depreciation charges on non-current assetsd. Expenditure on the acquisition of non-current assets18. Andrew is valuing the closing inventory at the lower of cost and net realisable value.Which of the following concepts dictates his choice? ca. Accrual conceptb. Materiality conceptc. Prudence conceptd. Money measurement concept19. A business has the following trading account for its most recent year:Trading account ￡millions ￡millionsSales turnover8536112 90 49 41Opening inventoryPurchasesLessClosing inventoryGross profitWhat is its rate of inventory turnover for the year? da. 5.3 timesb. 7.5 timesc. 9 timesd. 4.9 times20. The following ratios have been calculated for A Limited:Gross profit margin 50%Net profit margin 15%Asset turnover 2 timesThe return on capital employed for A Limited is therefore: da. 15%b. 7.5%c. 25%d. 30%21. The purpose of charging depreciation in the income statement is: da. To ensure that funds will be available for eventual replacement of non-current assetsb. To reduce the figure shown in the balance sheet from the cost of fixed assetsc. To comply with the prudence conceptd. To allocate the cost of acquiring non-current assets over the accounting periods expected to benefit from their use22. An increase in work-in-progress will: ba. Increase the cost of goods soldb. Decrease the factory cost of goods completedc. Decrease the prime costd. Increase the prime cost23. The purpose of charging depreciation in the income statement is: ba. To reduce the figure shown in the statement of financial position to the true value of non-current assetsb. To allocate the cost of assets to the accounting periods in which they are used to earn profitsc. To set aside monies to replace the assets when requiredd. To ensure that the profit is not understated24. The role of the internal auditors is primarily to: ba. Report to shareholders on the accuracy of the accounting systemb. Support the work of the external auditors by carrying out specific checks on the accuracy of the accounting systemc. Prepare the financial accountsd. Reduce the fees charged by the external auditors by carrying out some of their duties at a lower cost, thereby improving profits25. A company uses the straight line method of depreciation for its plant and machinery. Depreciation is at a rate of 20% per annum.A major item of machinery was purchased in 2019 at a cost of $240,000. At the time, it was estimated that the plant had an estimated useful life of five years and a residual value at the end of its useful life of $20,000.As a result of rapid changes in technology it was decided to sell the machinery in 2019 for $80,000. it is the company＇s policy to charge a full year＇s depreciation in the year of acquisition and none in the year of disposal. What was the profit/loss arising on the disposal of the asset? aa. $28,000 lossb. $16,000 profitc. $8,000 lossd. $36,000 profit26. ABC Limited had a gross profit margin of 55%, while a direct competitors, XYZ Limited, has a gross profit margin of 60%. Which three of the following would be an acceptable explanation for this?□ABC Limited has a higher profit mark-up than XYZ Limited□√ABC Limited has a lower profit mark-up than XYZ Limited□ABC Limited has better control of its production costs than XYZ Limited□√XYZ Limited has better control of its production costs than ABC Limited□√ABC Limited has a lower selling price than XYZ Limited□ABC Limited has a higher selling price than XYZ Limited27. Which one of the following best describes the purpose of an external audit of financial statements? aa. The auditor expresses an opinion on the truth and fairness of the financial statements.b. The auditor expresses an opinion on corporate governance issues.c. The auditor checks the statements for evidence of fraud.d. The auditor advises on the use of International Financial Reporting Standard.28. Which of the following would result in an increase in the cash balance for the period? c(a) A reduction in inventory(b) A reduction in receivables(c) A reduction in payables(d) A gain on disposal of non-current assetsa. (b) and (c) onlyb. (a), (b) and (c) onlyc. (a) and (b) onlyd. (c) and (d) only29. Which one of the following statements best describes the usefulness of the income statement account of a company:a. To evaluate the return on capital employedb. To assess its potential profitability for the coming yearc. To assess management performance over the past yeard. To evaluate its profitability over the past year30. An invoice for stationery has been debited and credited to the correct accounts but has been duplicated.This would result in: ba. An understatement of profit and an understatement of current liabilitiesb. An understatement of profit and an overstatement of current liabilitiesc. An overstatement of profit and an understatement of current liabilitiesd. An overstatement of profit and an overstatement of current liabilities31. Which of the following reserves would be classified as a capital reserve? b(a) Share premium account(b) Revaluation reserve(c) Retained profit(d) Non-current asset replacement reservea. (c) and (d) onlyb. (a) and (b) onlyc. (b) and (c) onlyd. All of the above-(a), （b）, (c) and (d)32. You are given the following information:Data:Receivables at the start of the year ￡40000Receivables at the end of the year ￡36000Total receipts during the year (including cash sales of￡20,000) ￡340000What did sales on credit amount to during the year? da. ￡324000b. ￡336000c. ￡344000d. ￡31600033. The sales ledger control account shows a balance of $267,984 whilst the individual customer account balances total $262,856.Which of the following is a possible explanation for the difference between the two? c（i）A payment has been recorded in the cashbook but not in the sales ledger(ii) A payment has been recorded in the sales ledger but not in the cashbook(iii) An invoice has been recorded in the sales ledger but not in the sales day book(iv) An invoice has been recorded in the sales day book but not in the sales ledgera. (ii) and (iii) onlyb. (i) and (iv) onlyc. (ii) and (iv) onlyd. (i) and (iii) only34. The valuation of inventory in a manufacturing company will consist of : ca. All direct costs plus a share of production and non-production overheadsb. Direct material, direct labour and direct expenses onlyc. All direct costs plus a share of production overheadsd. Direct material and direct labour only35. The reducing balance method of depreciating fixed assets is more appropriate than the straight line method when : aa. The asset is expected to decrease in value less in later years than in the early years of its lifeb. The expected life of the asset is shortc. The asset is expected to decrease in value by a fixed percentage of cost each yeard. The asset is expected to decrease in value more in later years than in the early years of its life36. Your firm has the following manufacturing figures:Data:Prime cost ￡60000Factory overheads ￡8000Opening work in progress ￡5700Factory cost of good completed ￡65000Closing work in progress is ￡( 8700 )37. A company uses the reduced balance method of depreciation for its company vehicles. The vehicles aredepreciated at a rate of 30% per annum.On 31 March 2019 the company purchased a number of vehicles with a total cost of $200,000. The company ＇s year-end is 31 December and it is company policy to charge a full year ＇s depreciation in the year of acquisition. The carrying value of the vehicles at 31December 2019 will be $ ( 48020 )38. Which one of the following does not apply to the preparation of management accounts: da. Prepared mainly for internal users of accounting informationb. Prepared frequently throughout the yearc. Prepared to show the detailed costs of manufacturing and tradingd. Prepared annually, summarising financial performance39. The accounting concept to be considered when the owner of a business uses business funds to pay for his private household expenses, is the : ca. Prudence conceptb. Realisation conceptc. Separate entity conceptd. Money measurement concept 40. A company ＇s income statement for the most recent year showed the following:Data: ￡ millionsNet profit before interest and tax 242 22 6 16 LessinterestLess Corporation tax Retained profit for the year Its statement of financial position at the previous year end showed the following capital:Data: ￡ millionsShare capital 8012 92 20 112 interest10% DebentureThe ＇Return on Average Total Capital ＇ employed for the current year is ( 20 )%.41. The IASB framework defines six characteristics of useful financial information. Which one of the following is not one of these characteristics? aa. Prudentb. Relevancec. Timelyd. Complete42. Walker and Partners has an opening capital balance at 1 January 2019 of ￡14640 credit.During the period there was an increase in assets of ￡6820 and an increase in liabilities of ￡5400.The balance on the capital account at the end of the period is: ca. ￡13220 creditb. ￡1420 debitc. ￡16060 creditd. ￡1420 credit43. Your company sells goods on a ＇sale or return ＇basis two weeks before the end of the current financial year. The final date for return or payment in full, is two weeks after the end of the financial year.The cost include the purchase of inventory, which have already been paid for, and delivery charges to the customer which are still outstanding at the end of the year.The associated revenues and expenses of the transaction should be dealt with in the income statement account by: c a. Including all costs in the current financial year and all revenues in the next financial yearb. Including the delivery charges in the current financial year, and revenue and cost of inventory sold in the next financial yearc. Including all revenues and all costs in the next financial yeard. Including all revenues and all costs in the current financial year44. Which of the following will not result in a debit entry in the accounts? ba. Decrease in liabilitiesb. Increase in revenuec. Increase in assetsd. Increase in expenses45. Sandback Ltd purchased a machine at a cost of ￡10000, including ￡250 carriage from the supplier＇s premises and ￡400 installation costs.After six months in operation, the machine broke down and it cost ￡600 to repair.In the statement of financial position, the cost of the machine at the end of the year would be ￡( 10000 ).46. A company has the following transactions for an accounting period:Data:Sales ￡42500Purchases ￡22400Sales returns ￡4200Purchases returns ￡2400Closing inventory at the end of the period was ￡3200 and gross profit was ￡16400.The opening inventory was therefore ￡( 5100 ).47. A business has three non-current assets.(i) Assets 1 will be used to manufacture components over 4 year period, after which it will be scrapped; the total contract is for 1 million components, to be produced in different quantities each year.(ii) Asset 2 is a motor car for a direct; it is expected to be kept for 3 years, and will travel 20000 miles each year. (iii) Asset 3 is a mobile truck used for transporting goods around the factory; it is expected to be kept for 20 years. Which one of the following combinations of depreciation methods, would be most reasonable for the above three assets?Option: Asset 1 Asset 2 Asset3A Straight line Mileage travelled Reducing balanceB Quantity produced Reducing balance Straight lineC Quantity produced Mileage travelled Straight lineD Quantity produced Mileage travelled Reducing balanceThe answer is Option ( D ).48. Axminster Limited is calculating its bad debt charge and allowance for receivables for inclusion in its year-end accounts.The current allowance for receivables is $28,600 and it is estimated that this needs to be raised to 30,400. There are also bad debts of $3,600 which should be written off.Which is the correct entry to be made to the accounts to record these transactions?Debit CreditA Bad debts $5,400 Receivables $5,400B Bad debts $1,800 Receivables $3,600Allowance for receivables $1,800C Bad debts $5,400 Allowance for receivables $1,800Receivables $3,600D Allowance for receivables $1,800 Bad debts $5,400Receivables $3,600The correct entry to be made to the accounts to record these transactions is: ( C )49. A company had a gross profit margin of 40%. Sales for the period were $280,000 and opening and closing inventories were $18,000 and $16,000 respectively.Purchases for the period were therefore : da.$114,000b.$110,000c.$117,000d.$166,00050. On 1 April 2019, a company was owed $13,560 by a customer. During the month of April the customer purchased goods for $6,800 and returned goods valued at $1,200. A cheque for $8,480 was received from the customer but was subsequently dishonoured by the bank. The balance on the customer＇s account at the end of the month is: aa. $19,160b. $10,680c. $20,360d. $11,880。
BIM模拟练习题(附参考答案)
BIM模拟练习题（附参考答案）一、单选题（共100题，每题1分，共100分）1.“SN”是（）的快捷键。
A、最近点B、点C、垂足D、中心正确答案：A2.劳动者被诊断患有职业病，如果用人单位没有依法参加工伤社会保险，其医疗和生活保障由（）负责。
A、工伤保险基金B、用人单位C、本人D、政府有关部门正确答案：B3.下列组织工具中，反映一个组织系统各项工作之间逻辑关系的是（）。
A、组织分工图B、组织结构图C、工作流程图D、项目结构图正确答案：C4.（）是对建筑物的定位、建筑物的空间方位及外观、建筑物和周边环境的关系、建筑物将来的车流、物流、人流等各方面的因素进行集成数据分析的综合。
A、总体规划B、场地分析C、方案设计D、建筑xin能分析正确答案：B5.建筑工地的主要出入口处应设置醒目的施工标牌，不需标明内容是（）。
A、建设单位、设计单位、施工单位、监理单位的名称及工程项目负责人、技术和安全负责人的姓名B、建设规划许可证、建设用地许可证、施工许可证批准文号C、工程项目名称、工地四周范围和面积、工程结构或层数、开工竣工日期D、施工人数正确答案：D6.当层连接时，如果两个层都具有相同的材质，接缝（）。
A、会加粗表示B、不会被清除C、会突出表示D、会被清除正确答案：D7.在电梯安装单位自检试运行结束并提交记录后，负责对电梯校验和调试的单位是（）。
A、使用单位B、建设单位C、制造单位D、特种设备安全监督管理单位正确答案：C8.关于仲裁调解的说法，正确的是（）。
A、仲裁调解书签收前当事人反悔的，当事人应当重新申请仲裁B、仲裁调解书经双方当事人签收后，即发生法律效力C、仲裁裁决书的法律效力高于仲裁调解书D、仲裁调解达成协议的，仲裁庭应当根据协议的内容制作裁决书正确答案：B9.（）为BIM项目信息管理平台的最底层，用以存储建筑信息，从而可以被建筑行业的各个专业共享使用。
A、图形层B、专业层C、信息层D、数据层正确答案：D10.承重模板的跨度大于4m时，设计起拱值一般可为跨长的（）左右。
c1考试模拟试题及答案大全
c1考试模拟试题及答案大全C1考试模拟试题及答案大全【听力部分】1. 听下面对话，选择正确的答案。
对话内容：（略）A. 选项AB. 选项BC. 选项C答案：B2. 听以下短文，回答以下问题。
短文内容：（略）问题：What is the main idea of the passage?A. 主旨AB. 主旨BC. 主旨C答案：C【阅读部分】3. 阅读下列短文，选择最佳标题。
短文内容：（略）A. 标题AB. 标题BC. 标题C答案：B4. 阅读以下文章，并回答下列问题。
文章内容：（略）问题1：What does the author suggest about the topic?A. 建议AB. 建议BC. 建议C答案：A问题2：What is the purpose of the passage?A. 目的AB. 目的BC. 目的C答案：C【写作部分】5. 根据以下提示，写一篇不少于120字的短文。
提示：（略）参考答案：（略）6. 根据以下图表，写一篇不少于150字的描述性文章。
图表内容：（略）参考答案：（略）【口语部分】7. 根据以下情景，准备一段对话。
情景描述：（略）参考答案：（略）8. 根据以下话题，准备一段演讲。
话题：（略）参考答案：（略）【语法部分】9. 选择下列句子中语法正确的一项。
A. 选项AB. 选项BC. 选项C答案：C10. 根据句子结构，选择正确的填空选项。
句子：（略）A. 选项AB. 选项BC. 选项C答案：B【词汇部分】11. 根据上下文，选择最合适的词汇填空。
句子：（略）A. 选项AB. 选项BC. 选项C答案：A12. 根据句子意思，选择正确的同义词。
句子：（略）A. 选项AB. 选项BC. 选项C答案：C【结束语】以上就是C1考试模拟试题及答案的汇总，希望能够帮助考生们更好地准备考试。
请记住，实际考试中的内容可能会有所不同，因此，持续的练习和复习是成功的关键。
祝大家考试顺利！（注：以上内容为模拟示例，实际考试内容和形式请参考官方考试指南。
CIMA—E2模拟题及分析(1)
CIMA—E2模拟题及分析（1）1. SM is a consultant who has been asked to work with FX Company, a family owned business, which produces ‘home-made’ ice cream. Her brief is to undertake an assessment of the company’s competitive position. As part of her review she is gathering information from various areas of the business. She has asked the Sales and Marketing Director to provide her with: an overview of the company’s competitors; information on whether market growth is high or low; and what FX’s market share is. She is surprised by his response that the company does not undertake any competitor analysis and that he has no idea of its market share.ired(a) Explain why FX Company should undertake competitor analysis.(4 marks)(b) Discuss why it is important for FX Company to understand the concepts of high/low market growth and market share when undertaking competitor analysis.(6 marks) (Total for Question One = 10 marks)2. CT established her business, KCC, specialising in making handmade cakes, six years ago. Initially CT worked from her home, developing new recipes and cake designs. The business thrived on the creative talents of CT and her staff. In fact, the business became more successful than CT could have hoped for with a number of upmarket supermarkets now stocking her products.Six years on, CT is reflecting on her success. She does feel that things have changed significantly since the early days when her business was run from her home kitchen. To satisfy increasing demand, three years ago she bought a factory for the production of her cakes, and in the last year she has opened five shops to sell the company’s products.KCC currently employs over 450 staff and the company has significantly changed compared to when it was first established. It now has a formal functional structure and the culture has more of the feel of a large bureaucratic organisation. CT feels that she has lost the passion and enthusiasm she once had for her business and feels that far too much of her time is spent on management issues rather than creating designs for cakes. She has a senior management team made up of the managers looking after different functional areas of the business. They make decisions about the running of the business, but seem to be focused on achieving efficiencies, control and bottom line performance, and have little interest in the creative side of the business. CT used to be on first name terms with her staff, but this is no longer the case. She was particularly saddened when she overheard an employee comment that he just felt he was a robot on a production line rather than a craft worker and that his ideas for new cake designs do not get heard.Required:Distinguish between the characteristics of KCC’s culture when it was first set up and the culture the company is likely to have now.(Total for Question Two = 10 marks)3. V has just left her job as a website designer for a large systems design company and is about to start up her own website design business. She will be renting an office which needs to be prepared, and also needs to procure all the necessary equipment before the business can commence operating. She intends to open her business in 12 weeks’ time. In her previous role, she often encounteredcritical path analysis when she was involved in large design projects and she considers that this technique may also be useful to help her to plan the setting up of the new business.V has devised a list of activities shown below that must be completed before the new business can commence. When drawing up this list she was aware that there was a degree of uncertainty in the timescales for some of the activities. She is concerned that if these uncertainties are not considered at this stage then she may not hit the deadline of opening her new business in 12 weeks’ time. (Note: there is no slack shown).Activity Dependency Time (Weeks)Find rental office A - 2Procure equipment B A 1Prepare office C A 3Recruit staff (2 people) D A 4Delivery and installation of equipment E B,C 2Train staff F D,E 2Design tests on web design system G F 1Test web design system H G 1Required:(a) Using the above information, construct a network diagram, clearly identifying the critical path, for setting up V’s business.(4 marks)(b) Explain to V the difference between ‘contingency/scenario plans’ and ‘buffering’ in the context of helping V plan for the uncertainties in setting up the business.(6 marks) (Total for Question Three = 10 marks)试题答案：1、【答案】Requirement (a)Competitors are organisations that satisfy the same customers’ needs and make similar product offerings. Competitor analysis would essentially involve an exploration of the other companies in FX’s industry sector or market for ice-cream that are competing with its products for market share. Hence, competitor analysis is important for FX company to undertake since the information can provide useful knowledge on the characteristics of its competitors in terms of, for example, their strategies, objectives, strengths and weaknesses. This should help FX company to be better aware of who its competitors are in the market place and how it could react to its competitor strategies. It should also help the management of FX company in understanding the organisation's competitive advantage (or indeed disadvantage) relative to its competitors.Conducting competitor analysis can help in generating insights into the past, present and, importantly, potential future strategies of FX company’s competitors. This in turn will provide an informed basis for FX in developing its strategies to sustain and establish advantage over its competitors and ensure the company is ready to respond to competitor activities. It will also assist FX company with forecasting the potential returns on strategic investments and for deciding between alternative competitive strategies.Requirement (b)It is important for FX company to understand the concept of market growth since this involves estimating how much the market for home made ice cream has grown and is predicted to grow over a particular period of time. Hence, it represents the increase (or indeed decrease) in demand for FX’s products over time. This is usually specified in terms of the annual growth of the market in which FX operates based on sales, by volume or value.It is also important for FX company to determine whether the rate of market growth is high or low; this will very much depend on the conditions of the market. New markets may grow very quickly, whilst mature markets may hardly grow at all. A high market growth rate can indicate potential good opportunities for FX company. However, it is important to consider the competitor responses since intense competition in a high growth market can erode profit. On the other hand a market with low growth but one with high barriers to entry can be very profitable. The importance of market growth to developing competitive strategies is that if FX company has a strategy which requires quick growth then it would be attracted to a market which is growing rapidly.Market share represents FX’s sales of a product within a specified market. It is usually expressed as a percentage of total sales of that market, for example 25% market share, and can be measured by sales revenue or sales volume (the number of units sold).Market share can be used by FX company to determine its competitive strength compared to other companies in the same sector facing the same challenges and opportunities. Knowing its market share of a particular product would enable FX to assess its performance year to year. A high market share is usually regarded as being strategically beneficial since it may make it possible to influence prices and reduce costs through economies of scale. The end result should be increased profitability.2、【答案】There are a number of different types of culture which are determined by a range of factors such as the organisation's structures, processes and management methods.It is probable that KCC originally developed as an entrepreneurial organisation with CT, as its founder, bringing the technical and creative expertise which is at the heart of the business. When KCC was first set up it would have been typified as having a power culture. This is based on one or a few powerful central individuals, in this case CT, who keeps control of all activities and makes all the decisions for the company. Control is achieved in an informal way. The culture is often depicted as a web whereby the power resides at the centre and all authority and power emanates from one individual, i.e. CT. This type of culture means that the organisation is not rigidly structured and has few rules and procedures. It can react well to change because it is adaptable, informal and decision making is quick.As a company grows it often results in the introduction of formal structures and control systems, as in the case of KCC. In contrast to the culture at set up, it is likely that KCC may have developed a role culture. Within a role culture KCC will be dependent upon various functions, each of which has its own areas of strength and influence, with an emphasis on internal processes. This type of culture can be impersonal, illustrated by the employee who commented that he felt he was just a robot and CT's observation that she no longer knew the names of her staff.It relies on formalised rules and procedures for work routines to guide decision making in a standardised and bureaucratic way. Each job is clearly defined and the power is based on position in the hierarchy. Individuals are selected for particular roles on the basis of their ability to complete a particular task to the required level. The formal rules and procedures which must be followed should ensure an efficient operation. Decisions tend to be controlled at the centre, in KCC this is done by the senior management team.This type of culture can be depicted as a Greek temple drawing strength from the pillars which represent functions such as marketing, finance and human resource management and are joined at the top where the heads of the functions form the management board, as in KCC. Whilst the role culture can produce a very efficient way of working it can be slow to respond to and react to change. Communication is vertical and the bureaucracy and rigid control can result in stifling creativity within the company. This sums up how CT is feeling about her business today.3、【答案】Requirement (a)Critical Path = ACEFGHDuration of project to set up V’s business = 11 weeksRequirement (b)The network diagram will help V in analysing the sequence of activities that must be undertaken in setting up her business, identifying those that can occur in parallel. It will also indicate the start and finish time for each activity and the time of the project overall. However, as with any project, there may be uncertainties associated with the time planning of various activities. For example, the delivery of the equipment may be delayed, or there may be problems with the installation of the equipment, taking longer than anticipated. To plan for possible uncertainties, V could construct contingency or scenario plans. This would require V to look at the various activities involved in setting up her business and have alternative contingency/scenario plans ready in order to minimise the possible risk associated with the project activities, which V could switch to if needed. For instance, V could have a contingency plan to combine staff training with designing the tests on the web based system to make up time if the delivery of the equipment is late.A more simplistic way to incorporate uncertainty into the plan is to add artificial slack into risky activities. This is known as buffering. This is not the best method to deal with uncertainty as it may cause the build up of slack in a plan and may lead to complacency. By building in slack, then V may not achieve her aim of opening the business in 12 weeks’ time.The project currently has a critical path of 11 weeks, and V wishes to open her business in 12 weeks, leaving 1 week for contingencies. This may be insufficient considering the potential for activities to be delayed. For example, if Activity E, the delivery of the equipment was to be delayed by over 1 week, then the business would not open on time, unless V makes a number of contingency plans, as discussed above.参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
CIMA—C2模拟题及分析(1)
CIMA—C2模拟题及分析1.On 1 May, A pays a rent bill of $1,800 for the twelve months to 30 April. What is the charge/creditto the income statement for the year ended 30 November?2. A car was purchased for $12,000 on 1 April in year 1 and has been depreciated at 20% each yearstraight line, assuming no residual value. The company policy is to charge a full year‟s depreciation in the year of purchase and no depreciation in the year of sale. The car was traded in for a replacement vehicle on 1 August in year 4 for an agreed figure of $5,000.What was the profit or loss on the disposal of the vehicle in year 4?3.The following information relates to M:At 30 SeptemberInventories:Year 2 Year 1$000 $000Raw materials 75 45Work-in-progress 60 70Finished goods 100 90For the year ended 30 September Year 2$Purchases of raw materials 150,000Manufacturing wages 50,000Factory/production overheads 40,000What is the prime cost of production in the manufacturing account for year 2?4. A company bought a machine on 1 October year 1 for $52,000. The machine had an expected lifeof eight years and an estimated residual value of $4,000. On 31 March year 6, the machine was sold for $35,000. The company‟s yearend is 31 December. The company uses the straight-line method for depreciation and it charges a full year‟s depreciation in the year of purchase and none in the year of sale.What is the profit or loss on disposal of the machine?A. Loss $13,000B. Profit $7,000C. Profit $10,000D. Profit $13,0005.N purchased a machine for $15,000. The transportation costs were $1,500 and installation costswere $750. The machine broke down at the end of the first month in use and cost $400 to repair.N depreciates machinery at 10% each year on cost, assuming no residual value.What is the net book value of the machine after one year?A. $13,500B. $14,850C. $15,525D. $15,8856. B made an issue of 150,000 $1 ordinary shares at a premium of 20% the proceeds of which isreceived by cheque.What is the correct journal to record this?Dr CrA. Bank $180,000Share capital $150,000Share premium $30,000B. Bank $180,000Share premium $180,000C. Bank $180,000Share capital $180,000D. Bank $150,000Share premium $30,000Share capital $120,0007.APM provides the following note to non-current assets in its statement of financial position. Plant and machineryCost $000 Depreciation $000 Net book value $000Opening balance 25 12 13Additions/charge 15 4 11Disposals (10) (8) (2)Closing balance 30 8 22The additional machinery was purchased for cash. A machine was sold at a profit of $2,000. What is the net cash outflow for plant and machinery?A. $9,000B. $11,000C. $13,000D. $15,0008.Which ONE of the following expenses should be included in prime cost in a manufacturing account?A. Repairs to factory machinery.B. Direct production wages.C. Office salaries.D. Factory insurance.9.SSG bought a machine for $40,000 in January year 1. The machine had an expected useful lifeof six years and an expected residual value of $10,000. The machine was depreciated on the straight-line basis where a full year‟s charge in made in the year of purchase and none inthe year of sale. In December year 4, the machine was sold for $15,000. The company has a policy in its internal accounts of combining the depreciation charge with the profit or loss on disposal of assets. Its year end is 31 December.What is the total amount of profit/loss charged to the income statement over the life of the machine?A. $15,000 LossB. $20,000 ProfitC. $25,000 LossD. $30,000 Loss10.At the beginning of the year GHI, had opening work-in-progress of $240,000. During the year,the following expenditure was incurred:$Prime cost 720,000Factory/production overheads 72,000Closing work-in-progress 350,000What was the factory/production cost of goods completed during?A. $538,000B. $610,000C. $682,000D. $902,00011.In July year 1, a company sold goods at VAT rate with a net value of $200,000, goods exemptfrom VAT with a value of $£50,000 and goods at zero VAT rate with a net value of$25,000.The purchases in July year 1, which were all subject to VAT, were $161,000, including VAT. Assume that the rate of VAT is 15%.The difference between VAT input tax and VAT output tax isA. Dr £9,000B. Cr £5,850C. Cr £9,000D. None of these12.S purchased equipment for $80,000 on 1 July year 1. The company‟s accounting year end is 31December. It is S…s policy to charge a full year‟s depreciation in the year of purchase. S depreciates its equipment on the reducing balance basis at 25% per annum.What is the net book value of the equipment at 31 December year 4?A. NilB. $25,312C. $29,531D. $33,75013.H began trading on 1 July. The company is now preparing its accounts for the accounting yearended 30 June year 1. Rent is charged for the year from 1 April to 31 March, and was$1,800 for the year ended 31 March year 1 and $2,000 for the year ended 31 March year 2. Rent is payable quarterly in advance, plus any arrears, on 1 March, 1 June, 1 September and 1 December. The charge to H …S income statement for rent for the year ended 30 June year 2 isA. $1,650B. $1,700C. $1,850D. $1,90014.The following information related to Q for the year ended 28 February: For use$Prime cost 122,000Factory/production overheads 185,000Opening work-in-progress 40,000Factory cost of goods completedWhat is the closing work-in-progress for Q? 300,00015.The profit of a business may be calculated by using which one of the following formulae?A. Opening capital - drawings + capital introduced - closing capitalB. Closing capital + drawings - capital introduced - opening capitalC. Opening capital + drawings - capital introduced - closing capitalD. Closing capital - drawings + capital introduced - opening capital16.On 1 June year 1, H paid an insurance invoice of $2,400 for the year to 31 May year 2. What is the charge to the income statement and the entry in the financial statement for the year ended31 December year 1?A. $1,000 income statement and prepayment of $1,400.B. $1,400 income statement and accrual of $1,000.C. $1,400 income statement and prepayment of $1,000.D. $2,400 income statement and no entry in the statement of financial position.17. The following information at 5 January year 3 relates to a club, which has a year end of 31 December year 2:$Subscriptions for year 1 unpaid at January year 2 300Subscriptions for year 1 paid during the year ended 31 December year 2 250Subscriptions for year 2 paid during the year ended 31 December year 2 6,000Subscriptions for year 3 paid during the year ended 31 December year 2 1,000Subscriptions for year 2 unpaid at 31 December year 2It is the club‟s policy to write off overdue subscriptions after one year. 750What amount should be credited to the income and expenditure account for 31 December year 2?A. $6,250B. $6,750C. $7,050D. $7,25018. On the first day of Month 1, a business had prepaid insurance of $10,000. On the first day of Month 8, it paid, in full, the annual insurance invoice of $36,000, to cover the following year. What is the amount charged in the income statement and the prepayment shown in the statement of financial position at the year end?IS $ SFP$A. 5,000 24,000B. 22,000 23,000C. 25,000 21,000D. 36,000 15,00019. SAD paid $240,000 in net wages to its employees in August. Employees‟ tax was $24,000, employees ‟ national insurance was $12,000 and employer‟s national insurance was$14,000. Employees had contributed $6,000 to a pension scheme and had voluntarily asked for $3,000 to be deducted for charitable giving.What is the amount of wages expense to be charged to the income statement in August?A. $285,000B. $293,000C. $296,000D. $299,00020.Which ONE of the following formulae correctly expresses the relationship between the return on capital employed (ROCE), net profit margin (NPM) and asset turnover (AT)?A. ROCE = NPM ÷ ATB. ROCE = NPM + ATC. ROCE = NPM x ATD. ROCE = NPM – AT试题答案：1、【答案】 B2、【答案】 D3、【答案】 D4、【答案】 B5、【答案】 A6、【答案】 C7、【答案】$16,5008、【答案】False9、【答案】False10、【答案】 A11、【答案】 A12、【答案】 B13、【答案】 C14、【答案】 B15、【答案】 C16、【答案】 B17、【答案】 B18、【答案】 D19、【答案】 D20、【答案】 B参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
c1考试模拟试题及答案解析
c1考试模拟试题及答案解析C1考试模拟试题及答案解析一、阅读理解（共20分）1. 阅读下面的文章，然后回答问题。
[文章内容]（此处应提供一篇C1水平的阅读材料，例如一篇关于科技、文化或社会现象的短文）问题：(1) 文章主要讨论了什么主题？（2分）(2) 作者对于这个主题持有怎样的观点？（3分）(3) 文章中提到了哪些支持作者观点的论据？（5分）(4) 根据文章内容，你认为作者的结论是什么？（5分）答案：(1) 文章主要讨论了[主题]。
(2) 作者对于这个主题持有[观点]。
(3) 文章中提到的支持作者观点的论据包括：[论据1]、[论据2]和[论据3]。
(4) 根据文章内容，作者的结论是[结论]。
二、词汇运用（共15分）2. 根据句子的语境，选择最合适的词汇填入空白处。
(1) The project was _______ after several delays. (cancelled, completed)(2) She is _______ to the idea of moving to a new city. (opposed, indifferent)(3) The _______ of the old building is a matter of concern for the local community. (demolition, renovation)...(10) Despite the _______, the team managed to win the game. (setback, advantage)答案：(1) cancelled(2) opposed(3) demolition...(10) setback三、语法填空（共15分）3. 阅读下面的短文，根据所给的提示词或短语的适当形式填空。
[短文内容]（此处应提供一篇含有空白的短文，空白处需要填入正确的语法形式）答案：(1) [答案1](2) [答案2]...(10) [答案10]四、写作（共50分）4. 根据以下提示，写一篇不少于250字的议论文。
一级注册建筑师之建筑设计模拟考试试卷含答案讲解
一级注册建筑师之建筑设计模拟考试试卷含答案讲解单选题（共20题）1. 下述中是点式住宅的突出优点的是( )。
下述中是点式住宅的突出优点的是( )。
A.四面皆可采光通风B.分户灵活，每户可有两个朝向C.建筑占地面积小，便于在小块地插建D.经济性好【答案】 C2. 一座90个车们的地下汽车库。
其安全出口的设置要求应当是( )。
一座90个车们的地下汽车库。
其安全出口的设置要求应当是( )。
A.人员出口和汽车出口各不少于2个B.人员出口和汽车出口各不少于1个C.人员出口不少于1个，汽车出口不少于2个D.人员出口不少于2个，汽车出口不少于1个双车道【答案】 D3. 位于班加罗尔的印度管理学院（Indian Institute of Management，Bangalore）是下列哪位建筑师的作品？（）位于班加罗尔的印度管理学院（Indian Institute of Management，Bangalore）是下列哪位建筑师的作品？（）A.柯里亚（C.Correa）B.多西（BDoshi）C.Correa）B.多西（B.Doshi）C里瓦尔（R.Rewal）D.伊斯兰姆（M.Islam）【答案】 B4. 下述国际文件未涉及古迹遗址保护的是：( )下述国际文件未涉及古迹遗址保护的是：( )A.1964年的《威尼斯宪章》B.1987年的《华盛顿宪章》C.1999年的《北京宪章》D.2005年的《西安宣言》【答案】 C5. 方尖碑最早出现的国家是（）。
方尖碑最早出现的国家是（）。
A.希腊B.埃及C.罗马D.巴比伦【答案】 B6. 抬梁式木构架、穿斗式木构架、竹木构干栏式、砖墙承重式四种结构形式的典型代表分别是（）。
抬梁式木构架、穿斗式木构架、竹木构干栏式、砖墙承重式四种结构形式的典型代表分别是（）。
A.北京四合院、安徽徽州民居、云南傣族民居、山西晋中民居B.江苏苏州民居、福建永定民居、广西壮族民居、陕西关中民居C.江苏苏州民居、江西婺源民居、云南傣族民居、陕西关中民居D.北京四合院、云南白族民居、广西侗族民居、山西晋中民居【答案】 D7. 下列何者为清代叠山艺术的代表作？( )下列何者为清代叠山艺术的代表作？( )A.狮子林B.网师园C.环秀山庄D.拙政园【答案】 C8. 大型医院建筑常以群体的形式出现，其原因是：Ⅰ.根据不同功能特点分散布置，有利于组织不同的流线Ⅱ.便于组织施工Ⅲ.争取较好的通风与朝向Ⅳ.防止相互感染( )大型医院建筑常以群体的形式出现，其原因是：Ⅰ.根据不同功能特点分散布置，有利于组织不同的流线Ⅱ.便于组织施工Ⅲ.争取较好的通风与朝向Ⅳ.防止相互感染( )A.Ⅰ、Ⅱ、ⅢB.Ⅰ、Ⅱ、ⅣC.Ⅱ、Ⅲ、ⅣD.Ⅰ、Ⅲ、Ⅳ【答案】 D9. 关于中国传统木结构中“移柱造”和“减柱造”做法，下列陈述中哪一项是正确的？（）关于中国传统木结构中“移柱造”和“减柱造”做法，下列陈述中哪一项是正确的？（）A.“移柱造”和“减柱造”在一个建筑中不同时使用B.唐、宋、辽、金建筑中常有应用C.山西五台山佛光寺文殊殿采用了“减柱造”D.这些做法在元、明还在使用【答案】 C10. 中国历史上第一次有确切记载的城市规划事件是下述何人勘测定址的？( ) 中国历史上第一次有确切记载的城市规划事件是下述何人勘测定址的？( )A.召公和周公B.伍子胥C.范蠡D.宇文恺【答案】 A11. 凯文林奇（Kevin Lynch）提出“城市空间景观”的五项基本构成要素，除路径、界面、场地之外还有（）。
CIMA—E2模拟题及分析(4)
CIMA—E2模拟题及分析（4）1.The data on sales performance in LS Company has shown a significant downward trend over thelast year. The Marketing and Sales Department is blaming the Finance Department for the poor performance, since it was the pressure from the Finance Department that led the Marketing and Sales Department to increase the product price. The Marketing and Sales Department staff say that, in current market conditions, this was inappropriate and was the main reason for the loss of market share. They feel that the Finance Department staff are short sighted, too focused on costs in pricing decisions and do not appreciate that there are other factors that should be considered in product price setting. However, the Finance Department thinks that the Marketing and Sales Department has been complacent and has not had an aggressive marketing and sales strategy in place. Perhaps not surprisingly, communications and cooperation between the staff in the two departments is at an all time low and in meetings there is constant in-fighting and disagreements.To make matters worse, a consequence of the drop in sales has been that the senior management is proposing that there will need to be job losses in the Production Department. The trade union which represents the production workers is now threatening to take industrial action. Required:Compare and contrast the different types and sources of conflict occurring in LS Company. (Total for Question Five = 10 marks)(Total for Section A = 50 marks)2.S Company operates in the consumer electronics industry designing and producing component partswhich it assembles into products such as mobile phones, laptops and MP3 players.To date, it has only sold its products in D Country, its home market, where until recently it was market leader. However, the competitive landscape has changed significantly as companies from PP Country have entered D Country's market, competing aggressively on product innovation, quality and price. Market intelligence gathered by S Company on the new competitors suggests that they are supported in pursuit of their international strategies by sources of national competitive advantage.Looking to the future, S Company is evaluating its options on how to respond to the increased competition, including how it could better position itself, and what alternative strategies it could pursue. One option under review is to sell its products in new markets. GR, the Sales and Marketing Director, has identified NN Country as a possible market opportunity. As the first step in understanding whether this is a viable option, he has asked his team to undertake an initial assessment of the external environment in NN Country.Required:(a) With reference to Porter's Diamond model, explain the different sources of national competitive advantage that the companies from PP Country may enjoy and which could give them a competitive edge over S Company.(15 marks)(b) Using an appropriate strategic management framework / model, describe the information thatGR, the Sales and Marketing Director, would require to help him assess the external environment in NN Country.(10 marks) (Total for Question Six = 25 marks)3.V is a regional authority, which is about to invest in a new sporting facility in one of themain towns in the region. The sporting facility will include a large swimming pool, an athletics track and a number of indoor facilities such as a gymnasium and indoor tennis courts. It is hoped that this facility will attract major sporting events to the town and will encourage more local people, particularly school children, to take part in more sporting activities. The Finance Director of V has been appointed as the project manager and is in the early stages of setting up the project. This will be a complex project involving the construction of a range of new buildings and facilities involving a large number of specialist building contractors and equipment suppliers. The project is a collaborative venture funded by the regional authority and investment from three large local businesses. The Finance Director has been informed by the Board of V that this is a very high profile project for the regional authority and that overspending on this project is not allowed.It has recently been reported in the local newspaper that the local residents living near to the proposed site for the new sporting facility are not happy with the proposal. This is largely because the proposed site is in a wealthy area on the edge of the town and local residents feel that it would be more appropriate if the new facility was located more centrally.The new sporting facility would mean that two other smaller sporting facilities in the town, currently owned and run by the regional authority, would be closed down and staff relocated to the new facility. In the first meeting held by the project manager to communicate the proposals to staff, he was met with a hostile reaction, with many of them being very unhappy about moving to the new site.The Finance Director is aware that it is a complex project and that the use of project management software will be an important tool in making the project objectives achievable. He is also aware that he must consider the needs of the different stakeholders throughout the duration of the project. Required:(a) Explain how project management software could help the project manager and the project team during the life of the project.(12 marks)(b) Identify the main stakeholders of the project and recommend appropriate strategies that the project manager could use to manage the different stakeholders' expectations.(13 marks) (Total for Question Seven = 25 marks)试题答案：1、【答案】Conflict is essentially a disagreement and is when one party is perceived as preventing or interfering with the goals and actions of another. It can occur in a variety of forms and at different levels in an organisation. Whist conflict can be considered as an inevitable feature of organisation life, in the case of LS Company it is having negative outcomes.In LS Company, the poor communications and cooperation between the staff in the Marketing and Sales Department and the Finance Department is an example of horizontal conflict. This type of conflict occurs between groups of staff or between departments at the same level in the organisation hierarchy.The sources of the conflict may be due to the fact that the priorities and goals of the departments are different. The staff in each of the two departments will want to focus on their own goals, which they may view as being mutually exclusive. This is illustrated by the fact that both departments are blaming each other for the poor sales performance. The Finance Department is seen by the marketing and sales staff as controlling and only taking a short term and cost based view. At the same time, the Finance Department staff think that the poor sales performance is because the marketing and sales strategy is ineffective, and that the marketing and sales staff have been complacent. It is likely that another possible source of conflict is due to the difference in the perceptual differences (cognitive and emotional) of staff working in the different functional departments. The staff in the two departments will probably have different skills and attitudes, and perhaps the consequence of this is a lack of understanding of the nature and challenges of each others work, and suspicion and lack of trust between staff.In contrast, the threat of industrial action from the trade union is an example of vertical conflict. This type of conflict occurs between individuals or groups who are at different levels in the organisation hierarchy, and can often arise because of status and power. The grounds for handling vertical conflict is normally formalised by rules and regulations.The source of conflict is because senior management will be looking to reduce costs in the Production Department, as a result of diminishing sales orders, whilst the employees and the union want to protect workers' jobs. The workers in the Production Department, may, individually feel powerless, with little say in the decisions about their future and job security. Standing together in a union will provide them with strength that equalises their power with senior management in this conflict. The union will exert pressure through the threat of industrial action to try to make senior management reconsider the proposal to cut jobs in the Production Department.Both types of conflict in LS Company are dysfunctional and destructive since both management and staff time and effort will be wasted in addressing the conflicts. The lack of communication and cooperation between the Finance Department and Marketing and Sales Department, and the threat of industrial action will both impact negatively on the performance of staff, and hence on the company.2、【答案】Requirement (a)The theory of competitive advantage of nations, proposed by Michael Porter, examines why organisations may achieve competitive advantage over their rivals by virtue of being based in a particular country. It tries to isolate the national attributes that further the competitive advantage of an industry. Often referred to as Porter’s Diamond, the theory helps to explain why some nations tend to produce firms with sustained competitive advantage in particular industriesusing specific sources of advantage that can be substantial and hard to imitate. In essence it seeks to explain:•Why do certain nations house so many successful international firms•How do these firms sustain superior performance in a global marketPorter concluded that it is specific industries within nations that seem to be able to use their national backgrounds and conditions to lever world-class competitive advantage, rather than the entire nation having a particular competitive advantage. In the case of the new entrants in D Country it would appear that PP Country has achieved national competitive advantage in the consumer electronics industry.To explain how this can be achieved, Porter suggests a diamond of four interacting determinants within a nation that assist the country to be more competitive in international markets. These are factor conditions, home demand conditions, related and supporting industries, firm strategy structure and rivalry.Taking each determinant in turn:•Factor conditions refer to the factors of production that go into making a product or services. Different nations have different stocks of factors which can be categorised as human resources; physical resources; knowledge; capital; infrastructure. It is not sufficient to have an abundance of the factors, rather it is the efficiency with which they are deployed that is important. Porter also distinguishes between basic factors, which he claims are unsustainable as a source of competitive advantage, and advanced factors. The latter are likely to be those creating advantage in the electronics industry in PP country, based on well developed knowledge and expertise in R &D and technology design.•Home demand conditions refer to the nature of the domestic customer becoming a source of competitive advantage. Dealing with sophisticated and demanding customers with high expectations in an organisation's home market will help drive innovation and quality, which in turn will help train an organisation to be effective in other countries. Although economies of scale are relevant, it is not necessarily about the quantity of home demand but the information that the home market gives organisations and the pressure to innovate. If the customer needs are expressed in the home market earlier than in the world market, the firms benefit from the experience. This may be the case for the consumer electronics companies from PP Country•Related and supporting industries mean that local clusters of related and mutually supportive industries can be a source of competitive advantage. In other words, competitive success in one industry is linked to success in related industries. Having a domestic supplier industry can be preferable to a good foreign supplier as proximity to managerial and technical people along with cultural similarity can facilitate free and open information flows. Clusters of industries offering expertise and world class service can be vital. In the case of new entrants, it is likely that they enjoy the support of producers of component and related products and accumulated expertise in consumer electronics. Porter proposes that a nation’s competitive industries are clustered, where a cluster is a linking of industries through relationships which are either vertical (buyer-supplier) or horizontal (common customers, technology, skills). Internationally, competitive suppliers and related industries represent a critical resource for international success.•Firm strategy, industry structure and rivalry are related to the fact that nations are likelyto secure competitive advantage in industries that are more culturally suited to their normal management practices and industrial structures. For example, industries in different countries have different time horizons, funding needs, infrastructures. Fierce domestic rivalry and competition will drive innovation, force down costs and develop new methods for competing. This can enhance global competitive advantage. If there is little domestic rivalry, organisations may be happy to just rely on home markets, as is probably the case for S Company, whereas tough domestic rivalry teaches an organisation about competitive success.The value of Porter’s Diamond is that it can be used to identify the extent to which the organisation can build on home based advantages to create competitive advantage in relation to others on a global front.Requirement (b)In order to assist in the decision on whether to pursue a market development strategy in NN Country, the team could use the PEST framework to assess the external factors in NN country. This would involve undertaking an analysis of the political/legal, economic, social- cultural and technological factors which could be used to help determine potential opportunities but also threats for selling consumer electronic products in NN country.Taking each element of the PEST framework in turn:•It will be important to assess the nature of the political environment in NN country to establish, for example, the government’s policies and attitudes towards competition. In addition, information should be collected on the political stability of NN country. If there is political instability and unrest then this could pose a threat rather than an opportunity for a market entry strategy. •Information should also be collected on the nature of the economic climate such as the rate of economic growth, level of tax rates, interest rates, exchange rates, levels of consumer disposable income and the percentage of household income spent on consumer electronic products. All of these factors could impact on the demand for S Company’s products.•The assessment should investigate whether the social factors are encouraging for S Company, for instance in terms of the customer attitudes, values and beliefs of people in NN country and the extent to which they would be likely to buy electronic products from a foreign company. This links to issues related to the branding and whether the design and functionality of the products would need to be adapted in any way to meet local market and customer needs. Information on social factors would also help in determining the cultural context of NN country, for example, to gain an understanding of any potential cultural differences in the buyer behaviour of customers. •Technological factors would need to be explored relating to the communications infrastructure and any technological issues that might impact on the way the consumer electronic products are sold and associated distribution issues. This also links to a point made under the previous heading, but related to technology advancement in NN country, which could have consequences for the design and functionality of electronic products.3、【答案】Requirement (a)Many of the tools and techniques needed to manage large and complex projects can be effectively carried out using project management software. Most PC based packages contain facilities which assist in planning activities, work scheduling facilities, the ability to view relationships between tasks, resource management and progress monitoring and control.Project management software could assist the project manager of the new sporting facility in a number of ways:•Budgeting and cost control. This is critically important for V as a regional authority as public funds are being spent on this project and therefore costs must be managed to ensure that spending is kept within budget. PM software will allow the project manager to continually compare actual costs against budget for individual resources and activities and for the whole project. •Multiple project handling. It is likely that this project will need to be broken down into smaller projects to make them more manageable. This project is complex, with a number of sports facilities being constructed by specialist contractors. Therefore, it would be useful to break the project down into separate sub-projects that can be planned and monitored separately. •Planning. PM software will allow the PM to define the activities that need to be performed. It will maintain detailed task lists and create critical path analyses. It will allow the project manager to plan several thousand activities, allocating resources, setting start and completion dates and calculating expected times to complete.•Scheduling. PM software will build Gantt charts and network diagrams based on the task and resource lists and associated information. Any changes to the lists will automatically recreate a new schedule for the project.•Resource planning. A critical issue in project planning is resource planning, that is, ensuring the project has the correct level of manpower, equipment and material at the right place at the right time. Again, in a complex project such as the sporting facility this will be critical as a vast amount of material and manpower will be required on the different individual projects going on at the same time.•Resource histograms. These give the project manager a visual display of the usage and availability of the resources needed during the life of the project. This demonstrates clearly to the project manager where there may be resource shortages and will allow reallocation to take place or will indicate to the project manager where additional resources may need to be obtained to ensure critical activities are achieved.•Reporting. The project manager will have to regularly report to the various stakeholders on the progress of the project. PM software allows the project manager to generate progress reports, budget reports, resource reports, work breakdown structure reports and financial reports. These can be presented in a variety of formats to suit the needs of the different stakeholder groups.Requirement (b)The main stakeholders of the project are:•The Board of V (as the project sponsors)•The local residents•The three local businesses investing in the project•The staff•The contractors and equipment suppliers•The end customers and users of the sporting facility (such as residents of the town and local school children)All of the stakeholders identified will have different expectations from the project and the projectmanager must understand these differences and attempt to manage them. The project manager needs to understand the different levels of power and interest of the different groups as this will determine the most appropriate strategy for managing each stakeholder group.Strategies for managing stakeholder expectationsThe Board of VThese are likely to be ‘key players’ according to the Mendelow matrix, as they will have a high level of interest in the outcome and success of the project and they will also have a high degree of power, particularly in allocation of financial resources. The project manager must ensure that the Board of V is kept regularly updated on project progress, particularly in the area of project budgeting. Weekly progress reports should be presented to the Board of V, detailing progress on a number of key project activities and resourcesLocal residentsThe residents who have expressed a concern about the location of the new sporting facility clearly have a high level of interest in the project as they have already clearly expressed their concern to the local newspaper. Their level of power is likely to be limited unless they are able to create wider publicity and hostility to the facility in the town. Therefore, the project manager must communicate effectively with this group of residents in order to allay their fears. The project manager needs to present the positive sides of the project to the residents and offer positive support and reassurance to their concerns. Regular communication through local meetings should be carried out or a local resident representative could be assigned to the project committee. Local businesses investing in the projectThese investors are likely to have a high level of interest in the project as they will want to know that their money is being invested wisely and it will also be a positive boost to their local standing. Their level of power is likely to be limited to the amount of funds they are committing to the project. Again, the project manager must ensure that the local businesses are informed regularly of project progress and budget progress to ensure that a continual and good working relationship is maintained with these funding organisations. The project manager must make sure that these funding organisations maintain their commitment to the project throughout its life. StaffThe staff who will have to relocate to the new facility are likely to have a high level of interest in the project as it is going to affect the nature and location of their working lives. However, their level of power will be limited as they are likely to be few in number and will have little influence in the decision. The project manager must communicate with the staff members and identify the benefits to them of the relocation of the facility. The project manager must consider how to make staff positive towards the new facility as their negative attitude may affect the attitude of users in the future, so it is important to ensure that staff have a positive attitude towards the facility.Contractors and equipment suppliersThese stakeholders are likely to have a high level of power in the project as it is largely down to their level of work and commitment to the project as to whether it will be a success or not. They are likely to have a limited interest in the project itself, other than the assurance that they will be paid regularly for the work that they complete. Therefore, the project manager must keep the contractors satisfied by ensuring that they are provided with regular and accurate work schedules and plans to ensure that work is carried out efficiently and on time and to the projectplan. The contractors and suppliers must be involved at the early stages of the project life cycle in determining the project schedule and resource planning and must be involved in the continual and on-going revisions to schedule where necessary.End customers and users of the facilityThe end customer who will eventually use the facility once it is in operation is likely to have a low level of power and interest in the project itself. The project manager must always bear in mind that the end facility should be designed with the users in mind and must correspond to their needs, but during the project itself the project manager will need to present little information to this group, other than limited local bulletins and progress reports through local newspapers or the regional authority web site.参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
2022-2023年BIM工程师之BIM工程师模拟题库和答案
2022-2023年BIM工程师之BIM工程师模拟题库和答案单选题（共20题）1. 下列BIM应用技术路线中，实施起来可能性最小的是()。
下列BIM应用技术路线中，实施起来可能性最小的是()。
A.商务部门利用相关软件建立自己的模型，从而完成工程算量等；同时，技术部门利用相关软件建立自己的模型，从而完成深化设计、施工模拟等B.商务部门利用相关软件建立自己的模型，从而完成工程算量等；然后，技术部门利用商务部门的模型，来完成深化设计、施工模拟等C.技术部门利用相关软件建立自己的模型，从而完成深化设计、施工模拟等，然后，商务部门利用技术部门的模型，来完成工程算量等D.商务部门利用相关软件建立自己的模型，从而完成工程算量等；然后，技术部门利用相关软件对商务部门的模型进行深化，从而完成深化设计、施工模拟等【答案】 B2. 在成本管控方面，运用BIM技术工程量精算功能，能够优化资源配置，达到项目成本管控目的。
下列最准确的说法是()。
在成本管控方面，运用BIM技术工程量精算功能，能够优化资源配置，达到项目成本管控目的。
下列最准确的说法是()。
A.利用BIM技术可以准确算出实际的消耗量B.利用BIM技术不可能算出实际的消耗量C.利用BIM技术算出的实际用量就是消耗量D.利用BIM技术可以算出消耗的可控范围【答案】 D3. 以下关于传统设施管理的说法错误的是()。
以下关于传统设施管理的说法错误的是()。
A.设备管理成本在传统设施管理成本所占的比重较小B.传统的运维与设施管理信息不能集成共享C.传统运维与设施管理信息化技术低下D.传统的设施管理大部分采用手写记录单，既浪费时间，又容易造成错误【答案】 A4. 按()划分可将BIM在项目管理中应用内容划分为人员管理、机具管理、材料管理、工法管理等按()划分可将BIM在项目管理中应用内容划分为人员管理、机具管理、材料管理、工法管理等A.工作阶段B.工作对象C.工作内容D.工作目标【答案】 B5. 下列关于OpenBIM的描述中不正确的是()。
CIMA—F2模拟题及分析(2)
CIMA—F2模拟题及分析（2）1. On 1 January 2009 CSA, a listed entity, had 3,000,000 $1 ordinary shares in issue. On 1 May 2009, CSA made a bonus issue of 1 for 3.On 1 September 2009, CSA issued 2,000,000 $1 ordinary shares for $3.20 each. The profit before tax of CSA for the year ended 31 December 2009 was $1,040,000. Income tax expense for the year was $270,000.The basic earnings per share for the year ended 31 December 2008 was 15.4 cents.On 1 November 2009 CSA issued convertible loan stock. Assuming the conversion was fully subscribed there would be an increase of 2,400,000 ordinary shares in issue. The liability element of the loan stock is $4,000,000 and the effective interest rate is 7%.CSA is subject to income tax at a rate of 30%.Required:(a) Calculate the basic earnings per share to be reported in the financial statements of CSA for the year ended 31 December 2009, including comparative, in accordance with the requirements of IAS 33 Earnings Per Share.(4 marks)(b) Calculate the diluted earnings per share for the year ended 31 December 2009, in accordance with the requirements of IAS 33 Earnings Per Share.(3 marks)(c) Briefly explain why the bonus issue and issue at full market value are treated differently in arriving at basic earnings per share.(3 marks)(Total for Question Three = 10 marks)2. MX acquired 80% of the 1 million issued $1 ordinary share capital of FZ on 1 May 2009 for $1,750,000 when FZ’s retained earnings were $920,000.The carrying value was considered to be the same as fair value with the exception of the following: •The carrying value of FZ’s property, plant and equipment at 1 May 2009 was $680,000. The market value at that date was estimated at $745,000. The remaining useful life of the property, plant and equipment was estimated at 5 years from the date of acquisition.•FZ had a contingent liability with a fair value of $100,000. There was no change to the value of this liability at the year-end.MX estimates that the costs of reorganising the combined entity following acquisition will be $200,000.MX depreciates all assets on a straight line basis over their estimated useful lives on a monthly basis.FZ sold goods to MX with a sales value of $300,000 during the 8 months since the acquisition. All of these goods remain in MX’s inventories at the year end. FZ makes 20% gross profit margin on all sales.The retained earnings reported in the financial statements of MX and FZ as at 31 December 2009 are $3.2 million and $1.1 million respectively. There has been no impairment to goodwill sincethe date of acquisition.The group policy is to measure non-controlling interest at fair value at the date of acquisition. The fair value of non-controlling interest at 1 May 2009 was $320,000.Required:Calculate the amounts that will appear in the consolidated statement of financial position of the MX Group as at 31 December 2009 for:(i) Goodwill;(ii) Consolidated retained earnings; and(iii) Non-controlling interest.(Total for Question Four = 10 marks)3. You are a trainee accountant with a large accountancy firm and a training day has been organised to update all technical staff on a range of topics across various technical disciplines.You have been asked to prepare a brief report for inclusion in the course notes which will be distributed to all staff attending the training day. The report is to cover the recent attempts at convergence between IFRS and US GAAP.Required:Prepare the report, explaining the progress to date of the convergence project. Include four examples of areas of accounting where convergence has been achieved.(Total for Question Five = 10 marks)试题答案：1、【答案】Answer to Question Four(i). Goodwill$ $Consideration transferred 1,750,000Non-controlling interest at fair value 320,000Net assets at date of acquisition:Carrying value 1,920,000FV adjustment (745 – 680) 65,000Contingent liability (100,000)(1,885,000)Goodwill 185,000(ii). Consolidated retained earningsMX FZ$ $As reported in SOFP 3,200,000 1,100,000Less pre-acquisition retained earnings (920,000)Depreciation on PPE FV adjustment ( 8/60 months x $65,000) (8,667)Unrealised profit ($300,000 x 20%) (60,000)111,333Group share of FZ ($111,333 x 80%) 89,066Consolidated retained earnings 3,289,066(iii). Non controlling interest$Non controlling interest at fair value 320,000Plus NCI share of adjusted post acquisition retained earnings (as in (ii) above) (20% x $111,333) 22,267342,2672、【答案】Report on convergence project to dateThe US has traditionally adopted a rules-based approach to financial reporting standard setting, whereas the IASB’s financial reporting standards are principles-based. The US has, in light of a number of major corporate scandals, now accepted that a principles-based reporting framework is more appropriate to current corporate reporting needs.In September 2002, the US standard setter, Financial Accounting Standards Board (FASB) and the IASB agreed to undertake a project to converge their accounting practices and aimed to reduce the number of differences between US GAAP and IFRS. The agreement, known as the Norwalk agreement, committed the two parties to making their existing standards fully compatible as soon as practicable, and to co-ordinate their future work programs to avoid future differences in approach. A short term project was undertaken to remove some of the differences between existing standards in order to achieve the first objective of the Norwalk agreement. In order to meet the second, the two bodies have collaborated on the development of new and revised standards, and continue to do so.A memorandum of understanding between FASB and the IASB sets out a “Roadmap” of convergence between IFRS and US GAAP. This was aimed at removing the need for entities having prepared their financial statements using IFRS to prepare reconciliation to US GAAP in order to be listed on a US exchange. The requirement for the reconciliation has now been removed, ahead of the scheduled date and both parties announced their continued commitment to the process in 2009.Projects undertaken jointly between FASB and IASB have produced the following:•The issue of IFRS 5 Non-current assets held for sale and discontinued operations;•IFRS 8 Operating segments;•The revision of IAS 1 Presentation of financial statements, and an agreement on common wording to be used in accounting standards;•The revision of IFRS 3 Business combinations.There are a number of ongoing, longer term projects including the revising of the accounting framework set out in the Framework for the preparation and presentation of financial statements, income taxes and revenue recognition.3、【答案】Consolidated statement of comprehensive income for the SOT Group for the year ended 30 September 2009.$000Revenue (6,720 + (5/12 x 6,240) + (9/12 x 5,280)) 13,280Cost of sales (3,600 + (5/12 x 3,360) + (9/12 x 2,880)) (7,160)Gross profit 6,120Administrative expenses (760 + (5/12 x 740) + (9/12 x 650) + 10(W1) + 23(W2) - 40(W5)) (1,549)Distribution costs (800 + (5/12 x 700) + (9/12 x 550)) (1,505)Gain on disposal of investment in UV (W3) 163Finance costs (360 + (5/12 x 240) + (9/12 x 216)) (622)Share of profit of associate (35% x 684 x 3/12) 60Profit before tax 2,667Income tax expense (400 + (5/12 x 360) + (9/12 x 300)) (775)Profit for the year 1,892Other comprehensive income:Actuarial gains on defined benefit pension plan (110 + (9/12 x 40)) 140Tax effect of other comprehensive income (30 + (9/12 x 15)) (41)Recognised gains on AFS investments 46Recycling of previously recognised gains on AFS investment (40)Share of other comprehensive income of associates, net of tax (35% x 25 x 3/12) 2Other comprehensive income for the year, net of tax 107Total comprehensive income for the year 1,999Profit for the year attributable to:Equity holders of the parent (1,892 – 196) 1,696Non-controlling interest (W6) 1961,892Total comprehensive income attributable to:Equity holders of the parent (1,999– 201) 1,798Non-controlling interest (W6) 2011,999WorkingsW1 Fair value adjustments $000Increase in value at acquisition date 960Remaining useful life from acquisition date 40 yearsAnnual charge 24Charge from date of acquisition ($24,000 x 5/12) charged to admin expenses 10W2 Goodwill impairment $000 $000Consideration transferred 2,800Non-controlling interest at proportionate share (20% x 3,210) 642Net assets at acquisition:Share capital 200Reserves 2,050Fair value uplift 960(3,210)Goodwill 23210% impairment to be charged to administrative expenses 23W3 Gain on disposal of UV $000 $000Fair value of consideration received 960Plus fair value of 35,000 shares retained 792Less share of fair value of consolidated carrying value of the subsidiary at date control is lost: Share capital (75% x $100,000) 75Reserves (1,300 + (9/12 x 709)) x 75% 1,374Unimpaired goodwill (W4) 140(1,589)Gain on sale 163W4 Goodwill on acquisition of UV $000 $000Fair value of consideration transferred 980Non controlling interest at proportionate share of net assets (25% x 1,120,000) 280 1,260Net assets at acquisition:Share capital 100Reserves 1,020(1,120)Goodwill 140W5 Recyclying of previously recognised gains of $40,000 from reserves to administrative expenses, recorded as: dr reservesCr administrative expensesW6 Non-controlling interestsProfit for the year Total comprehensive income$000 $000As per PB accounts 840 840Additional deprecation on FV (24) (24)816 81620% NCI x 5/12 months 68 68As per UV accounts 684 70925% NCI x 9/12 months 128 133Total NCI in PFY(68 + 128) 196Total NCI in TCI (68 + 133) 2014、【答案】(a)Briefing note on KERThe expansion to new markets has resulted in a 40% increase in revenue. This appears to have been achieved, however at the expense of the profit margins. Gross profit margin has fallen from 31% to 26%in the last year, and with the same product base it is likely then that this is caused by selling at reduced prices to break into new markets. The distribution costs have increased by 58% from 2008 and although an increase would be expected with the expansion, it is considerably higher than the increase in revenue. It is possible that the new markets are a significant distance away geographically.The profit for the year appears to have increased slightly, but this is in fact due to the incl usion of the associate’s profit. Without the associate’s profit in 2009, the profit margin is 2.8% compared with 9% in 2008. This is a significant decrease and is likely to be caused by a combinationof reduced gross margins, high distribution costs and finance costs which have doubled in the year.Interest cover has fallen from 5.2 in 2008 to 3.7 as a result of diminished profits, increased long-term borrowings and the introduction of an overdraft facility. Although there is still adequate cover, it increases KER’s vulnerability to increases in interest rates. The gearing ratio has also increased significantly despite the increases in equity from the revaluation of property, plant and equipment and investments. The increased loans have resulted in an increase in gearing from 43% to 60% and this together with falling interest cover may affect KER’s ability to raise further finance in the future.The return on capital employed has been maintained, however a significant part of the increase in capital employed has come from revaluation and so will not necessarily bring increased future revenues. The increased revenues have, however resulted in an increase in non-current asset turnover from 2.5 to 3.0.The expansion has clearly put pressure on working capital. In addition to moving from a positive cash balance to an overdraft, the receivables days have increased from 48 days to 63 days, and yet payables days have remained static. Inventory days have increased from 34 days to 50 days which although may be as a result of increased orders about to be met, is nonetheless tying up cash. This is a common result of expanding too quickly, however KER must improve its debt collection if it is to avoid a cash crisis.The Chairman’s summary is biased towards the increases in revenue, but the expansion has reduced profitability and compromised cash flow as a result of increase in receivables. In addition, the increases in non-current assets appear to come from revaluation rather than investment in assets for the future generation of trading revenue and so future revenue increases may not be sustainable. The profit share from the associate masks the falling margins resulting in KER being sensitive to interest rate changes in the future.(b)Although many of the alternative treatments within IFRS have been removed, there are still some accounting standards that allow for choice. The most obvious being IAS 16 Property, Plant and Equipment, which permits assets to be held under the cost or valuation method. Where entities being compared adopt different policies then the totals for non-current assets, depreciation (and therefore profit for the year) and equity will all be affected. This affects performance ratios such as profit margin, financial structure ratios such as gearing and interest cover and efficiency ratios, such as ROCE.In addition the estimates used to determine the value of inventories, the recoverability of receivables and the useful lives of non-current assets are highly subjective. Reduced comparability may result from directors taking a more or less conservative view than the directors of another entity. This could affect efficiency ratios such as inventory and receivables turnover and ROCE. There is a great deal of flexibility in how entities report the various expenses incurred. Some entities may choose to include, eg depreciation in cost of sales rather than in administration or distribution costs, and so even where entities operate in the same segment they could have notably different gross profit margins.Question 7 Appendix – relevant ratios that could be selected (up to a maximum of 8 marks) 2009 2008Gross profit margin 372/1,430 x 100% 317/1,022 x 100%GP/ Revenue = 26% = 31%Profit for the year 120/1,430 x 100% 92/1,022 x 100%Profit/revenue = 8.4% = 9%Profit for the year, excluding the (120 – 80)/1,430 x 100%share of associate = 2.8%Interest coverProfit before interest/interest 220/60= 3.7 times 155/30= 5.2 timesGearing 400/663 x 100% 210/487 x 100%Debt/equity = 60% = 43%ROCE (160 + 60)/(663 + 400) x 100% (125 + 30)/(487 + 210) x 100%Profit before finance = 21% = 22%costs/capital employedNon-current asset turnover Revenue/ non-current assets 1,430/480= 3.0 times 1,022/404= 2.5 timesReceivables days Receivables/revenue x 365 days (247/1,430) x 365 days= 63 days (134/1,022) x 365 days= 48 daysInventory daysInventory/ CoS x 365 days (145/1058) x 365 days= 50 days (65/705) x 365 days= 34 daysGearing 400/(400 + 663) x 100% 210/(210 + 487) x 100%Debt/Debt +Equity = 37.6% = 30.1%Gearing could be stated 437/(437 + 663)including overdraft =39.7%Payable days Payables/CoS x 365 days (99/1,058) x 365 days= 34 days (68/705) x 365 days=35 daysOperating profit (372 – 74 – 158) = 140/1,430 (317 – 62 -100) = 155/1,022(GP less admin less distrib)/rev 9.8% 15.2%Current ratio 392/136 221/68CA/CL 2.9 3.25Quick ratio 247/136 156/68CA less inventories 1.8 2.3Profit before tax/revenue 160/1,430 125/1,02211.2% 12.2%Changes in the yearIncrease in revenue (1,430 – 1,022)/1,022 = 40% Increase in distribution costs (158 – 100)/100 = 58%参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
2023年-2024年安全员之江苏省C1证(机械安全员)模考模拟试题(全优)
2023年-2024年安全员之江苏省C1证（机械安全员）模考模拟试题(全优)单选题（共45题）1、新华建筑工程公司的金陵大学项目部，最近组织了机械操作和维修班组的工人进行业务学习。
通过学习大家对施工现场机械管理制度有了一定的认识。
操作工小周在培训结业测试时对试卷上的几道题有疑惑，请您给予正确地解答：A.每周B.每月C.每季度D.每年【答案】 C2、某大型商场项目施工过程中要经过基坑开挖、土方外运、桩基础及主体工程等施工工序，现场先后使用挖掘机、推土机、装载机、平地机、打桩机、压路机、混凝土搅拌机、钢筋机械、塔式起重机、施工升降机、物料提升机等机械设备。
请根据背景资料回答下列问题。
A.物料提升机卷扬机卷筒的钢丝绳不应小于3圈B.物料提升机严禁使用摩擦式卷扬机C.物料提升机必须由取得特种设备作业操作证的人员操作D.可以用物料提升机运载生产人员【答案】 D3、电焊机二次侧接线宜采用YHS橡皮护套、铜芯多股软电缆，电缆长度不应超过（），且接头不得超过3个。
A.3mB.5mC.30mD.35m【答案】 C4、施工升降机的防坠安全器的寿命为（）年。
A.1B.3C.5D.7【答案】 C5、起重机混凝土基础按塔机制造厂的使用说明书要求制作；使用说明书中混凝土强度未明确的，混凝土强度等级不得低于（）。
A.C30B.C40C.C50D.C60【答案】 A6、吊起的构件应确保在起重机吊杆顶的正下方，（）采用斜拉、斜吊，严禁起吊埋于地下或粘结在地面上的构件。
A.严禁B.允许C.建议D.经技术人员批准后可以【答案】 A7、遇有（）大风时，禁止安装或拆卸附着装置。
A.三级及以上B.五级及以上C.六级及以上D.八级及以上【答案】 C8、起重公称力矩在（）出厂超过10的塔式起重机，必须进行安全评估和结构应力测试，合格的方可进行安装质量的检验检测。
A.400kN·m（含400kN·m）以下B.630kN·m（不含630kN·m）以下C.630～1250kN·m（不含1250kN·m）D.1250kN·m以上【答案】 B9、挖掘机型号第一个字母用“W”表示，后面的数字表示机械总（）。
c1理论模拟试题及答案
c1理论模拟试题及答案C1理论模拟试题及答案一、选择题（每题2分，共20分）1. 以下哪项不是C1理论的基本原则？A. 持续改进B. 客户至上C. 利润最大化D. 团队合作答案：C2. C1理论的核心思想是什么？A. 质量第一B. 效率优先C. 创新驱动D. 风险控制答案：C3. 在C1理论中，以下哪项不是关键绩效指标（KPI）？A. 客户满意度B. 员工满意度C. 产品合格率D. 市场份额答案：D4. C1理论强调的是什么类型的管理？A. 等级制管理B. 扁平化管理C. 集权式管理D. 分权式管理答案：B5. 根据C1理论，以下哪项不是有效沟通的要素？A. 明确的目标B. 适当的时机C. 单向信息传递D. 有效的反馈答案：C二、填空题（每空1分，共10分）6. C1理论认为，组织应该通过________来实现持续改进。
答案：持续学习和创新7. C1理论中，客户至上的原则要求企业在决策时始终将________放在首位。
答案：客户需求8. 根据C1理论，团队合作的重要性体现在________和________的共享。
答案：信息；资源9. C1理论提倡的扁平化管理有助于提高组织的________和________。
答案：灵活性；响应速度10. 在C1理论中，有效沟通的要素包括明确的目标、适当的时机、双向信息传递和________。
答案：有效的反馈三、简答题（每题10分，共20分）11. 简述C1理论中持续改进的重要性及其实现方式。
答案：C1理论认为持续改进是组织适应变化、提高竞争力的关键。
实现方式包括鼓励员工提出改进意见、定期进行流程审查、采用新技术和方法等。
12. 描述C1理论中团队合作的优势及其在组织中的应用。
答案：团队合作在C1理论中被视为提高效率、促进创新和增强员工参与感的重要方式。
在组织中，通过跨部门合作、共享资源和信息、集体决策等手段，可以更好地利用团队的力量解决问题和实现目标。
四、论述题（每题15分，共30分）13. 论述C1理论如何帮助企业在竞争激烈的市场环境中保持竞争力。
2024年乌鲁木齐货运从业资格考试模拟考试题及答案
60、集装单元货物的包装标志应位于包装端面。
A、正确
B、错误
答案：B
61、驾驶货车在图中所示情况下会车时，应该（ ）。
A、高速行驶避开眩光
B、保持原速行驶
C、减速或停车让行
答案：C
62、道路运输驾驶员继续教育有效性的确认方式有（ ）。
A、职业技能鉴定
B、职业技能竞赛
C、考核或学时认定
答案：C
答案：A
14、《安全生产法》规定，生产经营单位的从业人员发现直接危及人身安全的紧急情况时，有权在采取可能的应急措施后撤离作业场所。
A、正确
B、错误
答案：A
15、汽车高速行驶，会使胎温急剧升高，胎体刚性增大，导致胎面磨损增加。
A、正确
B、错误
答案：A
16、下列哪项做法体现了货运驾驶员良好的职业道德？
A、注意避让有优先通行权的校车、特种车辆
B、5分
C、10分
答案：A
12、《安全生产法》制定的目的是（ ）。
A、加强安全生产监督管理
B、防止和减少生产安全事故
C、保障人民群众生命和财产安全
D、促进经济发展
答案：ABCD
13、承运人、托运人、货运代办人商定在一定时期内批量运输货物时，可以使用（ ）。
A、定期运输合同
B、一次性运输合同
C、长期运输合同
34、行车中，若发现发动机机油压力过高时，应及时停息发动机，进行诊断维修。
A、正确
B、错误
答案：A
35、驾驶货车下长坡，发现制动器效能减弱时，应该（ ）。
A、继续重踩制动踏板
B、挂空挡继续行驶
C、及时停车降温
答案：C
36、根据规定，已获得道路运输证的车辆不得改装。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
CIMA—C1模拟题及分析（2）1. The term “budget slack” refers to theA. Extended lead time between the preparation of the functional budgets and the master budget.B. Difference between the budgeted output and the breakeven output.C. Additional capacity available which can be budgeted for.D. Deliberate over-estimation of costs and under-estimation of revenues in a budget.2． RS is currently preparing the production budget for Product A and the material purchase budget for material X for the forthcoming year. Each unit of Product A requires 5 kgs of material X. The anticipated opening inventory for Product A is 5,000 units and the company wishes to increase the closing inventory by 30% by the end of the year.The anticipated opening inventory for material X is 50,000 kgs and in order to avoid stock outs the required closing inventory has been increased to 60,000 kgs.The Sales Director has confirmed a sales requirement of 70,000 units of Product A. How many units of Product A will need to be produced?A. 68,500 unitsB. 71,500 unitsC. 76,500 unitsD. 80,000 units3． RS is currently preparing the production budget for Product A and the material purchase budget for material X for the forthcoming year. Each unit of Product A requires 5 kgs of material X. The anticipated opening inventory for Product A is 5,000 units and the company wishes to increase the closing inventory by 30% by the end of the year.The anticipated opening inventory for material X is 50,000 kgs and in order to avoid stock outs the required closing inventory has been increased to 60,000 kgs.The Sales Director has confirmed a sales requirement of 70,000 units of Product A. What will be the purchases budget for material X?A. 347,500 kgsB. 350,000 kgsC. 357,500 kgsD. 367,500 kgs4. The principal budget factor is theA. Factor which limits the activities of the organisation and is often the starting point in budget preparation.B. Budgeted revenue expected in a forthcoming period.C. Main budget into which all subsidiary budgets are consolidated.D. Overestimation of revenue budgets and underestimation of cost budgets, which operates as a safety factor against risk.5. Which of the following would NOT be included in a cash budget?(i) Depreciation(ii) Provisions for doubtful debts(iii) Wages and salariesA. (i) and (ii) onlyB. (ii) and (iii) onlyC. (iii) onlyD. (i) only6. Overtime premium isA. The additional amount paid for hours worked in excess of the basic working week.B. The additional amount paid over and above the normal hourly rate for hours worked in excess of the basic working week.C. The additional amount paid over and above the overtime rate for hours worked in excess of the basic working week.D. The overtime rate.7. A standard cost isA. The planned unit cost of a product, component or service in a period.B. The budgeted cost ascribed to the level of activity achieved in a budget centre in a control period.C. The budgeted production cost ascribed to the level of activity in a budget period.D. The budgeted non-production cost for a product, component or service in a period.8. X operates a standard marginal costing system. The following budgeted and standard cost information is available:Budgeted production and sales 10,000 unitsDirect material cost – 3 kg x $10 $30 per unit Actual results for the period were as follows: Production and sales 11,500 unitsDirect material – 36,000 kg $342,000The direct material price variance isA. $18,000 adverseB. $3,000 adverseC. $3,000 favourableD. $18,000 favourable9．Y operates a standard marginal costing system. The following budgeted and standard cost information is available:Budgeted production and sales 10,000 unitsDirect material cost – 3 kg x $10 $30 per unitActual results for the period were as follows:Production and sales 11,500 unitsDirect material – 36,000 kg $342,000 The direct material usage variance isA. $15,000 adverseB. $14,250 adverseC. $14,250 favourableD. $15,000 favourable10. Which ONE of the following factors could explain a favourable direct material usage variance?A. More staff were recruited to inspect for quality, resulting in a higher rejection rate.B. When estimating the standard product cost, usage of material had been set using ideal standards.C. The company had reduced training of production workers as part of a cost reduction exercise.D. The material price variance was adverse.11. G repairs electronic calculators. The wages budget for the last period was based on a standard repair time of 24 minutes per calculator and a standard wage rate of $10.60 per hour. Following the end of the budget period, it was reported that: Number of repairs 31,000Labour rate variance $3,100 (A) Labour efficiency variance NilBased on the above information, the actual wage rate during the period was:A. $10.35 per hourB. $10.60 per hourC. $10.85 per hourD. $11.10 per hour12．P operates a standard marginal costing system. The following budgeted and standard cost information is available:Budgeted production and sales 10,000 units Variable production overheads – 5 hours x $4 $20 per unit Actual results for the period were as follows:Production and sales 11,500 units Variable production overheads – 52,000 hours $195,000The variable production overhead expenditure variance isA. $35,000 adverseB. $13,000 adverseC. $13,000 favourableD. $35,000 favourable13. XYZ operates an integrated accounting system. The material control account at 31 March 2011 shows the following information:Material control account$ $Balance b/d 50,000 Production overhead control account 10,000Creditors 100,000 ? 125,000Bank 25,000 Balance c/d 40,000175,000 175,000The $125,000 credit entry represents the value of the transfer to theA. Cost of sales accountB. Finished goods accountC. Profit and loss accountD. Work-in-progress account14.R makes one product, which passes through a single process. Details of the process account for period 1 were as follows:$Material cost – 20,000 kg 26,000Labour cost 12,000Production overhead cost 5,700Output 18,800 kgNormal losses 5% of inputThere was no work-in-progress at the beginning or end of the period. Process losses have no value. The cost of the abnormal loss (to the nearest $) isA. $437B. $441C. $460D. $46515. In a standard cost bookkeeping system, when the actual material usage has been greater than the standard material usage, the double entry to record this is:A. Debit the material usage variance account, Credit the raw material control accountB. Credit the material usage variance account, Debit the raw material control accountC. Debit the material usage variance account, Credit the work-in-progress accountD. Credit the material usage variance account, Debit the work-in-progress account16. A company produces a single product that passes through two processes. The details for process 1 are as follows:Materials input 20,000 kg at $2•50 per kgDirect labour $15,000Production overheads 150% of direct labourNormal losses are 15% of input in process 1 and without further processing any losses can be sold as scrap for $1 per kg.The output for the period was 18,500 kg from process 1.There was no work-in-progress at the beginning or end of the period.What value (to the nearest $) will be credited to the process 1 account in respect of the normal loss?A. NilB. $3,000C. $4,070D. $5,25017. A company has been asked to quote for a job. The company aims to make a net profit of 30% on sales. The estimated cost for the job is as follows:Direct materials 10 kg @ £10 per kg Direct labour 20 hours @ £5 per hourVariable production overheads are recovered at the rate of £2 per labour hour.Fixed production overheads for the company are budgeted to be £100,000 each year and are recovered on the basis of labour hours.There are 10,000 budgeted labour hours each year. Other costs in relation to selling, distribution and administration are recovered at the rate of £50 per job.The company quote for the job should beA. £572B. £637C. £700D. £83318.A company produces a single product that passes through two processes. The details for process 1 are as follows:Materials input 20,000 kg at $2•50 per kgDirect labour $15,000Production overheads 150% of direct labourNormal losses are 15% of input in process 1 and without further processing any losses can be sold as scrap for £1 per kg.The output for the period was 18,500 kg from process 1.There was no work-in-progress at the beginning or end of the period. What is the value (to the nearest $) of the output to process 2?19. In an integrated bookkeeping system, when the actual production overheads exceed the absorbed production overheads, the accounting entries to close off the production overhead account at the end of the period would be:A. Debit the production overhead account and credit the work-in-progress account.B. Debit the work-in-progress account and credit the production overhead account.C. Debit the production overhead account and credit the profit and loss account.D. Debit the profit and loss account and credit the production overhead account.20. In a standard cost bookkeeping system, when the actual material price exceeds the standard price, the double entry to record the difference in price is:A. Debit the material price variance account and credit the raw material control accountB. Credit the material price variance account and debit the raw material control accountC. Debit the material price variance account and credit the work-in-progress accountD. Credit the material price variance account and debit the work-in-progress account试题答案：1、【答案】 A2、【答案】 D3、【答案】 B4、【答案】 D5、【答案】 A6、【答案】 A7、【答案】 B8、【答案】 A9、【答案】 D10、【答案】 A11、【答案】 D12、【答案】 C13、【答案】 C14、【答案】 D15、【答案】 C16、【答案】 A17、【答案】 B18、【答案】 C19、【答案】 C20、【答案】 D参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。