CIMA—C2模拟题及分析(1)

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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。

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。

BIM模拟考试题含参考答案

BIM模拟考试题含参考答案一、单选题（共100题，每题1分，共100分）1.下列方法中，不能用于测定土的最佳含水量的是（）。

A、重型击实试验法B、表面振动击实仪法C、振动台法D、核子密度湿度仪法正确答案：D2.虚拟现实中场景的生成对实时xin要求很高，（）技术是一种有效的图形生成加速方法。

A、LODB、虚拟现实C、VCDD、增强现实正确答案：A3.下列成本项目的分析中，属于材料费分析的是（）。

A、分析材料节约将对劳务分包合同的影响B、分析材料储备天数对材料储备金的影响C、分析施工机械燃料消耗量对施工成本的影响D、分析材料检验试验费占企业管理费的比重正确答案：B4.应单独计量的是（）。

A、垫圈B、箍筋C、脚手架D、模板正确答案：B5.以公路里程或工程位置为横轴，以时间为纵轴，而各分部（项）工程的施工进度则相应地用不同斜线表示的是（）。

A、横道图B、垂直图C、S曲线D、斜率图正确答案：B6.施工项目的质量管理是从工序质量到（）的系统控制过程。

A、分部工程质量、单位工程质量B、分部工程质量、分项工程质量、单位工程质量C、分项工程质量、单位工程质量D、分项工程质量、分部工程质量、单位工程质量正确答案：D7.参数化设计是指（）。

A、是用较多的设计方案来描述建筑设计要素的设计方法B、是用较好的设计方案来描述建筑设计要素的设计方法C、用较多的变量及其函数来描述建筑设计要素的设计方法D、用较少的变量及其函数来描述建筑设计要素的设计方法正确答案：D8.投标过程中，投标人发现招标工程量清单项目特征描述与设计图纸的描述不符时，标价时应以（）为准。

A、投标人按规范修正后的项目特征B、招标工程量清单的项目特征C、实际工程量清单的具体特征D、招标文件中的设计图纸及其说明正确答案：B9.使用（）开发的程序称为Revit插件，也称为二次开发。

A、RevitretB、RevitrvtC、RevitrfaD、RevitAPI正确答案：D10.根据《建筑施工组织设计规范》，主持编制施工组织设计的应是（）。

2022-2023年安全员之江苏省C2证(土建安全员)模拟卷附答案详解

2022-2023年安全员之江苏省C2证（土建安全员）模拟卷附答案详解单选题（共20题）1. 开口型脚手架的两端必须设置连墙件,连墙件的垂直间距不应大于建筑物的层高,并且不应大于（）米。

A.2B.4C.5D.6【答案】 B2. 根据《建筑施工门式钢管脚手架安全技术规范》（第3.0.3条），门架立杆加强杆的长度不应小于门架高度的（）；门架宽度不得小于800mm，且不宜大于1200mm。

A.60%B.70%C.80%D.90%【答案】 B3. 采用标准门架作支撑时，搭设高度超过8m时，在顶层和竖向每隔（）步及以下应设置连续的水平剪刀撑。

A.1B.2C.3D.4【答案】 D4. 消火栓的最大保护半径不应大于（）。

A.220MB.150MC.120MD.300M【答案】 B5. 斜支撑与侧模的夹角不应小于（）。

A.30°B.35°C.40°D.45°【答案】 D6. 附着升降脚手架要严格按设计规定控制各提升点的同步性，相邻提升点间的高差不得大于（），整体架最大升降差不得大于（）。

A.30MM；80MMB.20MM；70MMC.20MM；80MMD.20MM；60MM【答案】 A7. 电缆穿越建筑物、构筑物、道路、易受机械损伤的场所及引出地面从（）高度至地下0.2m处,必须加设防护套管。

A.1MB.1.5MC.2MD.2.5M【答案】 C8. 坠落高度基准面（）m及以上进行临边作业时，应在临空一侧设置防护栏杆，并采用密目式安全立网或工具式栏板封闭。

A.1.5B.1.8C.2D.2.5【答案】 C9. 施工现场的机动车道与外电架空线路（电压1～10kV）交叉时，架空线路的最低点与路面的垂直距离应不小于（）m。

A.6B.7C.8D.9【答案】 B10. 根据规程JGJ231-2010,对双排脚手架的每步水平杆层,当无挂扣钢脚手架板加强水平层刚度时,应每几跨设置水平斜杆（）A.3B.4C.5D.6【答案】 C11. 焊割部位必须与氧气瓶、乙炔瓶、乙炔发生器及各种易燃、可燃材料隔离，两瓶之间距离不得小于（），与明火之间距离不得小于（）。

CIMA—C5模拟题及分析(3)

CIMA—C5模拟题及分析（3）1 Which ONE of the following is correct?A. A contract is frustrated when something happens after it has been entered into, which is not fault of either party and which renders the contract more difficult to perform.B. A contract is frustrated when a party expressly agrees to manufacture and supply goods and then discovers that they will be far more expensive to produce than he thought at the time of the contract.C. A contract is frustrated when something happens after it has been entered into, which is not fault of either party and which renders the contract impossible to perform.D. A contract is frustrated if it is impossible to perform at the time that it is made through no fault of either party.2 Exe Ltd was under contract to deliver goods by road to London for Wye Ltd for £2,000. After part of the journey was completed, the delivery vehicle broke down and Wye Ltd was forced to arrange for Zed Ltd to complete the delivery. If there are no provisions in the contract to deal with this situation, which of the following is correct?A. Exe Ltd is entitled to part of the delivery fee.B. Exe Ltd is entitled to nothing.C. Exe Ltd is entitled to a reasonable sum for the work done.D. Exe Ltd is entitled to the full £2,000.3 Which ONE of the following remedies is NOT available for a breach of a contract to provide personal services?A. Damages.B. A decree of specific performance.C. An injunction.D. An action for the price.4 Which ONE of the following does NOT discharge a contract?A. Precise performance of all the contractual obligations.B. A subsequent event causing the contract to be impossible to perform.C. Breach of contractual term which is classified as a warrantyD. The agreement of the parties, contained in a deed, to the effect that the contract should be discharged.5 In the event of a breach of contract, what is the purpose of damages?i. To punish the contract breaker.ii. To compensate the innocent party.iii. To put the innocent party in the same position as if the contract had been carried out correctly.A. i only.B. ii and iii only.C. iii only.D. i, ii and iii.6 Tee Ltd has contracted to use Vee Ltd’s “Grand Hotel” for a business conference. Which of the following would be regarded as a valid reason for Vee Ltd for the unavailability of the hotel on the agreed date under the law of frustration?i. The hotel was closed due to flood damage.ii. The hotel was double booked.iii. The hotel manager had arranged to have the hotel redecorated. The decorators had failed to complete the work by the agreed date.A. i only.B. iii only.C. ii and iii only.D. i, ii and iii.7 Which ONE of the following is not an equitable remedy?A. Damages.B. Specific performance.C. Rescission.D. Injunction.8 Which of the following statements is/are correct?i. An employer is vicariously liable for the torts of employees committed in the course of their employment.ii. An employer is vicariously liable for the torts of independent contractors, if they were committed whilst carrying out work for the employer.A. i only.B. ii only.C. Both i and ii.D. Neither i nor ii.9 Which of the following statements suggests that John is an independent contractor in relation to the work he carries out for Zed Ltd?i. He is required to provide his own tools.ii. He is required to carry out his work personally and is not free to send a substitute.iii. He is paid in full without any deduction of income tax.A. i and ii only.B. ii and iii only.C. i and iii only.D. i, (ii) and iii.10 In relation to a claim for wrongful dismissal, which of the following statements is CORRECT?i. Only employees below the normal retiring age may claim.ii. There is frequently no limit on the amount of compensation that a tribunal can award.iii. Claims must be made within 3 months of the dismissal.A. i only.B. ii only.C. iii only.D. None of them11 An employer must provide an employee with a written statement of particulars of the employment:A. Within one month of the employment commencing.B. As soon after the commencement of employment as possible.C. Within two months of the employment commencing.D. Within a reasonable time of the employment commencing.12 Which of the following statement is INCORRECT?A. There is a general duty on every employer under the Health and Safety at Work Act 1974 to ensure, so far as is reasonably practicable, the health, safety and welfare at work of all his employees.B. The Employers Liability Commission is responsible for the enforcement of the Health and Safety at Work Act and related legislationC. In terms of the Management of Health and Safety at Work Regulations, employers are required to carry out a hazard analysis of their business operation.D. Employers should check that potential employees are legally entitled to work and remain in the UK13 Which one of the following is an employer today always bound to do?A. Give a testimonial to an employee who asks for one when he or she wishes to leave.B. Insure himself against possible occupational safety liabilities to employees.C. Pay wages to an employee during absence for illness.D. Prohibit smoking indoors.14 Which of the following duties does an employer owe?i. To always provide a reasonably safe system of work.ii. To pay fines imposed for breach of the Management of Health and Safety at Work Regulations1999. iii. To insure against possible civil liability to employees.A. i and ii onlyB. i, iii and iv onlyC. ii, iii and iv onlyD. All of them15 Which of the followings is not the aim of the Health and Safety at Work Act 1974?A. To integrate and extend the law on health and safety at all places of workB. To prevent employers requiring employees to retire at 65C. To make detailed regulations to be enforced by sanctions of criminal lawD. To provide effective means of shaping the policy and regulations16 Quentin was employed by Bee Ltd as its senior design consultant. Quentin contracted with Bee Ltd that when his employment with the company ceased, he would not act in competition with it or solicit its customers.After Quentin left Bee Ltd, he registered a company called Cee Ltd, which immediately began working in competition with Bee Ltd and soliciting its customers. Bee Ltd complained to Quentin about this conduct, but Quentin stated that as the work was being undertaken by Cee Ltd, a separate legal entity, he had not acted in breach of the agreement with Bee Ltd.Which ONE of the following is correct?A. Quentin is correct and cannot be said to be in breach of the agreement with Bee Ltd.B. If the court finds that Cee Ltd was set up by Quentin to avoid the agreement with Bee Ltd, it will “lift the corporate veil” and enforce Quentin’s contract with Bee Ltd against Quentin and Cee Ltd.C. Cee Ltd will be bound by the agreement because a company is always liable for the actions of its shareholders.D. The agreement between Bee Ltd and Quentin is of no legal effect as it attempts to regulate Quentin’s activities after he has left Bee Ltd’s employment.17 Which ONE of the following is CORRECT?A. The shares of all public limited companies are quoted on the Stock Exchange.B. The company secretary of a public limited company must be qualified.C. A private limited company must have at least two shareholders.D. A public limited company cannot trade until it has paid-up share capital of at least £50,000.18 Which ONE of the following statements in relation to partnership law is incorrect?A. In England, a partnership has no existence separate from the partners.B. Each partner can bind the firm in contract if acting in the ordinary course of business.C. Partners are not liable for debts contracted before they became partners.D. To be binding, a partnership agreement must be in writing.19 Which ONE of the following statements is incorrect?A. A private company limited by shares must have at least one director.B. A public company limited by shares must have at least two directors.C. A private company must have authorised share capital of at least £30,000.D. A public company must have an authorised share capital of at least £50,000.20 Which ONE of the following statements is incorrect?A. The Articles of Association form a contract between the shareholders and the board.B. The Articles of Association form a contract between the shareholders and the company.C. The Articles of Association form a contract between each shareholder and the other shareholders.D. The Articles of Association are only contractual in respect of ordinary membership rights试题答案：1、【答案】 C2、【答案】 B3、【答案】 B4、【答案】 C5、【答案】 B6、【答案】 A7、【答案】 A8、【答案】 A9、【答案】 D10、【答案】 D11、【答案】 C12、【答案】 B13、【答案】 B14、【答案】 D15、【答案】 B16、【答案】 B17、【答案】 B18、【答案】 D19、【答案】 C20、【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。

c2科目一模拟考试题库

高速公路安全行车常识
以下是10道C2驾驶证科目一模拟考试题：
1.在高速公路上行驶，车辆发生故障时，应停在紧急停车带内进行维修。

2. A. 正确
3. B. 错误
4.车辆在高速公路上超速行驶，不扣分但会罚款。

5. A. 正确
6. B. 错误
7.车辆在行驶过程中，应保持安全距离以防止追尾事故。

8. A. 正确
9. B. 错误
10.车辆在雨天行驶时，应适当减速以增加车辆的制动距离。

11. A. 正确
12. B. 错误
13.在道路上行驶时，车辆应优先避让行人。

14. A. 正确
15. B. 错误
16.车辆在弯道行驶时，应减速并靠右侧行驶。

17. A. 正确
18. B. 错误
19.车辆在高速公路上行驶时，可以随意变换车道。

20. A. 正确
21. B. 错误
22.在停车场停车时，应将车辆停放在划定的车位内。

23. A. 正确
24. B. 错误
25.车辆在高速公路上行驶时，最高速度不得超过每小时120公里。

26. A. 正确
27. B. 错误
28.在交叉路口遇到红灯时，车辆可以右转弯。

29. A. 正确
30. B. 错误。

2023年安全员之江苏省C2证(土建安全员)模拟卷附带答案

2023年安全员之江苏省C2证（土建安全员）模拟卷附带答案单选题（共20题）1. 现场拼装柱模时，应设临时支撑固定，斜撑与地面的倾角宜为（），严禁将大片模板系在柱子钢筋上。

A.30°B.60°C.90°D.75°【答案】 B2. 固定式配电箱（总、分配电箱和开关箱）中心点与地面的垂直距离为（）。

A.大于0.6MB.大于1.3MC.大于1.5MD.大于1.4M、小于1.6M【答案】 D3. 遇到（）级以上的大风气候时,施工现场的高空作业和露天焊割作业应停止。

A.四B.五C.六D.七【答案】 B4. 在房屋建筑和市政基础设施工程拆除、开挖时，施工现场必须设置封闭的围挡，围挡高度不应低于（）m。

A.1B.1.2C.1.5D.1.8【答案】 D5. 碗扣式钢管脚手架立杆碗扣节点间距的模数应为（）。

A.0.5MB.0.6MC.0.8MD.1M【答案】 B6. 模板支架钢管立柱底部应设垫木和底座，顶部应设可调支托，U型支托与楞梁两侧间如有间隙，必须楔紧，其螺杆伸出钢管顶部不得大于（）。

A.150MMB.200MMC.300MMD.500MM【答案】 B7. 当层高在8～20m时的模板支撑架，在最顶步距两水平拉杆中间应加设（）道水平拉杆。

A.不加B.1C.2D.3【答案】 B8. 室内明敷主干线的距地高度不得小于（）。

A.1.5MB.2MC.2.5MD.3M【答案】 C9. 根据《建筑施工门式钢管脚手架安全技术规范》门架钢管平直度允许偏差不应大于管长的（）,钢管不得接长使用,不应使带有硬伤或严重锈蚀的钢管。

A.1/300B.1/400C.1/500D.1/600【答案】 C10. 拆装方便、通用性较强、周转率高的模板是（）。

A.大模板B.组合钢模板C.滑升模板D.爬升模板【答案】 B11. 锚固型钢的主体结构混凝土强度等级不得低于（）。

A.20B.25C.30D.35【答案】 A12. 安装电梯井内墙模前，必须于板底下（）满铺1层脚手板。

安全员之江苏省C2证(土建安全员)模拟题库附带答案

安全员之江苏省C2证（土建安全员）模拟题库附带答案单选题（共20题）1. 安装电梯井内墙模前，必须于板底下（）满铺1层脚手板。

A.50MMB.100MMC.150MMD.200MM【答案】 D2. 碗扣式当脚手架高度大于24m时,每隔（）跨应设置一组竖向通高斜杆。

A.1B.2C.3D.4【答案】 C3. 碗扣式模板支撑架高宽比不得超过（），否则应扩大下部架体尺寸，或者按有关规定验算，采取设置缆风绳等加固措施。

A.2B.3C.4D.5【答案】 A4. 降雨、降雪或者（）以上大风天气，严禁露天熬制沥青。

A.2级（含2级）B.3级（含3级）C.4级（含4级）D.5级（含5级）【答案】 D5. 脚手架立杆垫板或底座标高宜高于自然地坪（）mm。

A.50B.150C.120D.100【答案】 A6. 大模板爬升时，新浇混凝土的强度不应低于达到1.2N/mm2。

支架爬升时的附墙架穿墙螺栓受力处的新浇混凝土强度应达到（）N/mm2以上。

A.10B.12C.15D.18【答案】 A7. 支架立柱拆除时，当立柱的水平拉杆超出（）层时，应首先拆除（）层以上的拉杆。

当拆除最后一道水平拉杆时，应和拆除立柱同时进行。

A.2；5B.2；3C.3；2D.2；2【答案】 D8. 飞模起吊时，应在吊离地面（）m后停下，待飞模完全平衡后再起吊。

A.0.3B.0.5C.0.8D.1【答案】 B9. 承包单位按建筑工程、装修工程建筑面积，配备项目专职安全生产管理人员，（）。

A.1万平方米以下的工程不少于1人B.1万～5万平方米的工程不少于2人C.5万平方米及以上的工程不少于3人，且按专业配备专职安全生产管理人员D.以上三者【答案】 D10. 根据《建筑施工门式钢管脚手架安全技术规范》门架钢管平直度允许偏差不应大于管长的（）,钢管不得接长使用,不应使带有硬伤或严重锈蚀的钢管。

A.1/300B.1/400C.1/500D.1/600【答案】 C11. 交流弧焊机变压器的一次侧电源线长度应不大于5m,进线处必须设防护罩,二次线的长度应不大于（）m。

2022-2023年安全员之江苏省C2证(土建安全员)综合提升模拟卷包括详细解答

2022-2023年安全员之江苏省C2证（土建安全员）综合提升模拟卷包括详细解答单选题（共20题）1. 施工人员进入有毒有害场所作业，做法错误的是（）。

A.现场实行工作票制度，静项目经理批准后方可作业B.采取充分的通风换气措施，并经检测分析合格后，方可作业C.对于作业环境限制不易通风换气的场所。

作业人员配备过滤式面具D.低于地下2米作业时，作业人员必须使用安全带并让监护人员救助【答案】 C2. 以下不符合脚手架及地基基础检查与验收时段规定的是（）。

A.基础完工后及脚手架搭设前B.作业层上施加荷载后C.每搭设完6M～8M高度后D.遇有六级及以上强风或大雨后【答案】 B3. 碗扣式模板支撑架高宽比不得超过（），否则应扩大下部架体尺寸，或者按有关规定验算，采取设置缆风绳等加固措施。

A.2B.3C.4D.5【答案】 A4. 当（）跨以上的架体同时整体升降时，应采用电动或液压设备。

A.1B.2C.3D.4【答案】 B5. 下列有关模板安装的规定不正确的是（）。

A.竖向模板和支架支承部分安装在基土上时，应加设垫板，如钢管垫板上应加底座。

垫板应有足够强度和支承面积，且应中心承载。

基土应坚实，并有排水措施。

对湿陷性黄土应有防水措施；对特别重要的结构工程可采用混凝土、打桩等措施防止支架柱的下沉B.当满堂或共享空间模板支架立柱高度超过5M时，若地基土达不到承载要求，无法防止立柱下沉，则应先施工地面下的工程，再分层回填夯实基土，浇筑地面混凝土垫层，达到强度后方可支模C.模板安装时，上下应有人接应，随装随运，严禁抛掷。

且不得将模板支搭在门窗框上，也不得将脚手板支搭在模板上，并严禁将模板与井字架脚手架或操作平台连成一体D.拼装高度为2M以上的竖向模板，不得站在下层模板上拼装上层模板。

安装过程中应该设置足够的临时固定设施;当支撑成一定角度倾斜，或支撑的表面倾斜时，应采取可靠措施确保支点稳定，支撑底脚必须有防滑移的措施【答案】 B6. 支设悬挑形式的模板时，应有稳固的（）。

2023年建筑三类人员土建类专职安全生产管理人员C2证押题预测卷1

建筑三类人员土建类专职安全生产管理人员(C2证)押题预测卷1一、单项选择题1、电梯井口必需设高度不低于()m的金属防护门。

A.0.8B.1.1C.1.2D.1.52、下面()是海因里希事故连锁理论事故发生过程中的五个部分A.管理缺陷;环境缺陷;人的担心全行为和物的担心全状态;事故;损害B.遗传及社会环境;人的缺点;直接缘由;事故;损害C.遗传及社会环境;人的缺点;人的担心全行为和物的担心全状态;事故;损害D.基本缘由;间接缘由;人的担心全行为和物的担心全状态;事故;损失3、搭设临边防护栏杆，当在基坑四周固定时，栏杆柱可采纳钢管并打入地面()。

A.40-60cmB.45-65cmC.50-70cmD.55-75cm4、企业在平安生产许可证有效期内，严格遵守有关平安生产的法律法规，未发生死亡事故的，平安生产许可证有效期届满时，经原平安生产许可证颁发管理机关同意，不再审查，平安生产许可证有效期延期()年。

A.1B.2C.3D.65、()是通过确定总目标、分解目标、详细实施、严格考核等环节，最终达到平安生产的目的。

A.平安目标管理B.平安生产责任制C.平安生产管理机构D.平安生产检查评比6、严禁将()绕在身上或搭在背上A.施焊把线B.工件C.工作服D.工具箱7、施工现场临时搭建的建筑物应当符合平安使用要求，使用装配式活动房屋应当具有()。

A.设计计算书B.生产厂家C.质量证书D.产品合格证8、建筑工程外脚手架外侧采纳的全封闭兜网,其网目密度不应低于()A.800目/100cmB.1000目/100cmC.1500目/100cmD.2000目/100cm9、《生产平安事故报告和调查处理条例》规定：事故发生单位主要负责人未依法履行平安生产管理职责，导致重大事故发生的，处()罚款;属于国家工作人员的，并依法赐予处分;构成犯罪的，依法追究刑事责任。

A.上一年年收入30%的罚款B.上一年年收入40%的罚款C.上一年年收入60%的罚款D.处上一年年收入80%的罚款10、吊运大块或整体模板时，竖向吊运不应少于()个吊点，水平吊运不应少于()个吊点。

押题宝典安全员之江苏省C2证(土建安全员)模考模拟试题(全优)

押题宝典安全员之江苏省C2证（土建安全员）模考模拟试题(全优)单选题（共45题）1、当深度超过（）m时，操作人员应设梯上下。

A.1B.2C.3D.4【答案】 B2、锚固型钢悬挑梁的U形钢筋拉环或锚固螺栓直径不宜小于（）mm。

A.10B.15C.16D.20【答案】 C3、脚手架高度超过（）m且有风涡流作用时,应采用抗上升翻流作用的连墙措施。

A.20B.30C.40D.50【答案】 C4、室内明敷主干线的距地高度不得小于（）。

A.1.5MB.2MC.2.5MD.3M【答案】 C5、脚手架高度超过（）m且有风涡流作用时,应采用抗上升翻流作用的连墙措施。

A.20B.30C.40D.50【答案】 C6、旋转臂架式起重机的任何部位或被吊物边缘与10kV以下的架空线路边线最小水平距离不得小于（）m。

A.1.5B.2C.3.5D.4【答案】 B7、高度不大于（）的脚手架,采用一字形斜道。

A.5MB.6MC.7MD.8M【答案】 B8、下列有关模板安装的规定不正确的是（）。

A.竖向模板和支架支承部分安装在基土上时，应加设垫板，如钢管垫板上应加底座。

垫板应有足够强度和支承面积，且应中心承载。

基土应坚实，并有排水措施。

安装过程中应该设置足够的临时固定设施;当支撑成一定角度倾斜，或支撑的表面倾斜时，应采取可靠措施确保支点稳定，支撑底脚必须有防滑移的措施【答案】 B9、对于大体积混凝土，除应满足混凝土强度要求外，还应考虑保温措施，拆模之后要保证混凝土内外温差不超过（），以免发生温差裂缝。

2023年-2024年安全员之江苏省C2证(土建安全员)模考模拟试题(全优)

2023年-2024年初级经济师之初级经济师工商管理自我提分评估(附答案)单选题（共45题）1、某企业批量生产一种零件，投产批量为20件，有4道加工工序，按照加工顺序，单件每道工序作业时间依次为25分钟、15分钟、10分钟、15分钟，假设零件移动时间为零。

A.提高产品质量B.保护生产设备C.减少工序间搬运次数D.缩短生产周期【答案】 D2、企业规章制度的核心是()A.财务制度B.责任制度C.工作制度D.分配制度【答案】 B3、企业招聘员工时，主要用来测量求职者的思维能力、学习能力和适应环境能力的心里测验是()。

A.成就测验B.倾向测验C.能力测验D.人格测验【答案】 C4、技术简单，工艺整体性要求高的企业组织结构是（）。

A.集权B.分权C.集权与分权并存D.无特定要求【答案】 A5、（）是由大型工商企业或金融企业发行的短期无担保的商业本票。

A.短期融资券B.可转换债券C.认股权证D.股票【答案】 A6、适用于精密仪器等高、精、尖设备最佳更新期确定的方法是()。

A.低劣化数值法B.面值法C.加权平均法D.自然法【答案】 B7、（2018年真题）某型号螺线的内径设计尺寸为18mm，误差为(+0．4，-0．4)。

现对完成该内径加工工序的工序能力进行评估，通过对随机抽取的样本进行测算，样本平均值和公差中心重合，样本标准差为0．30mm。

A.充足B.正常C.不足D.过剩【答案】 D8、员工层面的培训需求分析具体包括（）。

A.员工的知识结构；员工的专业；员工的年龄结构；员工个性；员工的能力分析B.员工的专业；员工的年龄结构；员工个性；员工的能力分析；员工的技能C.员工的知识结构；员工的年龄结构；员工个性；员工的能力分析；员工的技能D.员工的知识结构；员工的专业；员工的年龄结构；员工个性；员工的技能【答案】 A9、自动线是由自动化机器设备实现产品工艺加工的一种生产组织形式，它有利于()。

A.加速流动资金周转B.提升产品市场份额C.增强企业凝聚力D.升级产品结构【答案】 A10、下列属于固定股利政策优点的是 ()。

2022年-2023年安全员之江苏省C2证(土建安全员)模考模拟试题(全优)

2022年-2023年安全员之江苏省C2证（土建安全员）模考模拟试题(全优)单选题（共30题）1、斜支撑与侧模的夹角不应小于（）。

A.30°B.35°C.40°D.45°【答案】 D2、电焊机械的二次线应采用防水橡皮护套铜芯软电缆，电缆长度不应大于（）m。

A.10B.20C.30D.40【答案】 C3、电焊机开关的保险丝容量应为该机的（）。

A.1倍B.1.5倍C.2倍D.2.5倍【答案】 B4、交流弧焊机变压器的一次侧电源线长度应不大于5m,进线处必须设防护罩,二次线的长度应不大于（）m。

A.5B.10C.20D.30【答案】 D5、当碗扣式钢管脚手架高度大于（）时,顶部（）以下所有的连墙件层必须设置水平斜杆,水平斜杆应设置在纵向横杆之（）。

A.12M；12M；上B.12M；12M；下C.24M；24M；上D.24M；24M；下【答案】 D6、固定式配电箱（总、分配电箱和开关箱）中心点与地面的垂直距离为（）。

A.大于0.6MB.大于1.3MC.大于1.5MD.大于1.4M、小于1.6M【答案】 D7、开口型脚手架的两端必须设置连墙件，连墙件的竖向间距不应大于建筑物的层高，并应不大于（）m。

A.4.0B.3.0C.2.0D.其他【答案】 A8、配电柜后面的维护通道宽度,单列布置或双列面对面布置时不应小于（）。

A.1.5MB.1.0MC.0.8MD.0.5M【答案】 C9、施工现场的机动车道与外电架空线路（电压1～10kV）交叉时，架空线路的最低点与路面的垂直距离应不小于（）m。

A.6B.7C.8D.9【答案】 B10、高大模板支架搭设高度超过（）m的，中间应当加设安全平网，防止高处坠落。

B.5C.10D.12【答案】 C11、当搭设抛撑时，抛撑应采用通长杆件，并用旋转扣件固定在脚手架上，与地面的倾角应在（）之间。

A.45°～60°B.45°～50°C.45°～65°D.55°～60°【答案】 A12、碗扣式当脚手架高度大于24m时,每隔（）跨应设置一组竖向通高斜杆。

汕头市驾考c2仿真考试

B、参加场地考试合格后
C、参加道路驾驶技能考试合格后
D、参加安全文明驾驶常识考试合格后
答案：A
分析：《机动车驾驶证申领和使用规定》被注销机动车驾驶证未超过两年的，机动车驾驶人考试科目一合格后，可以恢复驾驶资格。
24、请判断图中这辆逆向行驶的灰色汽车属于什么行为？
A、违纪行为
B、违规行为
C、违法行为
D、违章行为
A、高速公路公用电话
B、高速公路报警电话
C、高速公路紧急电话
D、高速公路救援电话
答案：C
分析：要认真看图，牌子上面有：救援字样的，旁边放有电话的就是救援电话；如果没有那俩个字的话那就是“紧急电话”。。亲，牢记
21、前方车辆有什么违法行为？
A、行驶速度缓慢
B、没开启信号灯
C、没有及时让行
D、没开启远光灯
11、驾驶机动车在同方向划有2条以上机动车车道的慢速车道内行驶，需要超越同车道行驶的前车时，可以借用左侧快速车道行驶。
A、正确
B、错误
答案：A
分析：根据《道路交通安全法实施条例》第四十四条在道路同方向划有2条以上机动车道的，左侧为快速车道，右侧为慢速车道。在快速车道行驶的机动车应当按照快速车道规定的速度行驶，未达到快速车道规定的行驶速度的，应当在慢速车道行驶。摩托车应当在最右侧车道行驶。有交通标志标明行驶速度的，按照标明的行驶速度行驶。慢速车道内的机动车超越前车时，可以借用快速车道行驶。所以本题选对。
7、机动车仪表板上（如图所示）亮时，表示什么？
A、已开启前照灯远光
B、已开启前雾灯
C、已开启后雾灯
D、已开启前照灯近光
答案：D
分析：近光灯的灯光走向是朝下的。远光灯的灯光走向是直的。

押题宝典安全员之江苏省C2证(土建安全员)模拟考试试卷A卷含答案

押题宝典安全员之江苏省C2证（土建安全员）模拟考试试卷A卷含答案单选题（共48题）1、碗扣式钢管脚手架立杆与立杆的连接孔处应能插入（）mm连接销。

A.Ф10B.Ф12C.Ф14D.Ф16【答案】A2、附着升降脚手架要严格按设计规定控制各提升点的同步性，相邻提升点间的高差不得大于（），整体架最大升降差不得大于（）。

A.30MM；80MMB.20MM；70MMC.20MM；80MMD.20MM；60MM【答案】A3、建筑施工模板安全技术规范》规定，当模板安装高度超过（）m时，必须搭设脚手架，除操作人员外，脚手架下不得站其他人。

A.3B.2.8C.2.5D.2【答案】A4、施工人员进入有毒有害场所作业，做法错误的是（）。

作业人员配备过滤式面具D.低于地下2米作业时，作业人员必须使用安全带并让监护人员救助【答案】C5、锚固型钢的主体结构混凝土强度等级不得低于（）。

A.20B.25C.30D.35【答案】A6、当碗扣式钢管脚手架高度大于（）时,顶部（）以下所有的连墙件层必须设置水平斜杆,水平斜杆应设置在纵向横杆之（）。

A.12M；12M；上B.12M；12M；下C.24M；24M；上D.24M；24M；下【答案】D7、满堂脚手架应在架体外侧四周及内部纵、横向每（）米由底至顶设置连续竖向剪刀撑。

A.5～8B.7～8C.8～9D.9～10【答案】A8、选择架空线导线截面时,三相四线制线路的N线和PE线截面应不小于相线截面的（）,单相线路的零线截面与相线截面相同。

A.0.3B.0.4C.0.45D.0.5【答案】D9、在房屋建筑和市政基础设施工程拆除、开挖时，施工现场必须设置封闭的围挡，围挡高度不应低于（）m。

A.1B.1.2C.1.5D.1.8【答案】D行计算确定,且不应小于（）。

2022-2023年安全员之江苏省C2证(土建安全员)综合提升训练试卷附答案详解

2022-2023年安全员之江苏省C2证（土建安全员）综合提升训练试卷附答案详解单选题（共20题）1. 支设悬挑形式的模板时，应有稳固的（）。

支设临时构筑物模板时，应搭设支架或脚手架。

A.栏杆B.立足点C.支架D.维护结构【答案】 B2. 附着升降脚手架要严格按设计规定控制各提升点的同步性，相邻提升点间的高差不得大于（），整体架最大升降差不得大于（）。

A.30MM；80MMB.20MM；70MMC.20MM；80MMD.20MM；60MM【答案】 A3. 当（）跨以上的架体同时整体升降时，应采用电动或液压设备。

A.1B.2C.3D.4【答案】 B4. 沥青锅灶要坚固、无裂缝，火口与锅边应当有70cm的隔离设施，锅与烟囱的距离应当大于80cm，锅与锅的距离应当大于2m。

锅灶高度不宜超过地面（）。

A.30C.MB.40C.MB.40CMC50CMD.60C.M【答案】 D5. 关于暂扣安全生产许可证处罚，下列说法正确的是（）。

A.发生一般事故的，暂扣安全生产许可证20日B.发生一般事故的，暂扣安全生产许可证90日C.发生较大事故的，暂扣安全生产许可证100日D.发生重大事故的，暂扣安全生产许可证90日至120日【答案】 D6. 门式脚手架上下榀门架立杆应在同一轴线位置上，轴线偏差不应大于（）mm。

A.1B.2C.3D.4【答案】 B7. 在房屋建筑和市政基础设施工程拆除、开挖时，施工现场必须设置封闭的围挡，围挡高度不应低于（）m。

A.1B.1.2C.1.5D.1.8【答案】 D8. 采用标准门架作支撑时，搭设高度超过8m时，在顶层和竖向每隔（）步及以下应设置连续的水平剪刀撑。

A.1B.2C.3D.4【答案】 D9. 碗扣式模板支撑架高宽比不得超过（），否则应扩大下部架体尺寸，或者按有关规定验算，采取设置缆风绳等加固措施。

A.2B.3C.4D.5【答案】 A10. 碗扣式钢管脚手架立杆碗扣节点间距的模数应为（）。

2022-2023年安全员之江苏省C2证(土建安全员)综合提升练习题含答案讲解

2022-2023年安全员之江苏省C2证（土建安全员）综合提升练习题含答案讲解单选题（共20题）1. 电焊机开关的保险丝容量应为该机的（）。

A.1倍B.1.5倍C.2倍D.2.5倍【答案】 B2. 大模板爬升时，新浇混凝土的强度不应低于达到1.2N/mm2。

支架爬升时的附墙架穿墙螺栓受力处的新浇混凝土强度应达到（）N/mm2以上。

A.10B.12C.15D.18【答案】 A3. 单排脚手架的横向水平杆设置应满足要求（）。

A.一端应用直角扣件固定在纵向水平杆上，另一端应插入墙内，插人长度不小于180MMB.一端应用旋转扣件固定在纵向水平杆上，另一端应插入墙内，插入长度不小于100MMC.一端应用旋转扣件固定在纵向水平杆上，另一端应插入墙内，插入长度不小于80MMD.一端应用直角扣件固定在纵向水平杆上，另一端应插入墙内，插入长度不小于50MM【答案】 A4. 选择架空线导线截面时,三相四线制线路的N线和PE线截面应不小于相线截面的（）,单相线路的零线截面与相线截面相同。

A.0.3B.0.4C.0.45D.0.5【答案】 D5. 有人说，生产安全事故防不胜防。

例如2017年1月12日11点50分左右，安徽某市某文化产业园配送中心工地在混凝土浇筑过程中发生脚手架倒塌事故，共造成6人死亡，7人受伤。

同时，18时左右，江苏省某市某水泥厂一处工地脚手架突然倒塌，造成8人死亡，2人受伤。

根据事故调查报告认定两个企业的主要负责人未履行安全生产管理职责，施工单位对事故的发生均有责任，请回答下列问题：A.10万元以上20万元以下B.20万元以上50万元以下C.20万元以上100万元以下D.50万元以上100万元以下【答案】 D6. 沥青锅灶要坚固、无裂缝，火口与锅边应当有70cm的隔离设施，锅与烟囱的距离应当大于80cm，锅与锅的距离应当大于2m。

锅灶高度不宜超过地面（）。

A.30C.MB.40C.MB.40CMC50CMD.60C.M【答案】 D7. 空气湿度小于（）的一般场所可选用Ⅰ类或Ⅱ类手持式电动工具。

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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。