PMP考試題庫之項目成本管理21-25題：

21. The structure around project controls, including cost control, is developed during what project cycle？
A. Initiation
B. Termination
C. Conceptual
D. Operational

項目控制的結構包括成本控制是在項目周期中的哪個階段制定的？
A. 啟動
B. 中止
C. 概念
D. 運作

22. Jake purchases a piece of equipment in March, asking to have it be delivered in ten days. Since it is past mid-month, Jake knows the dealer will not invoice him for approximately 45 days. How should he record this expenditure in his monthly management actuals vs. budget reports for March?
A. Include the cost of the equipment because it is a known, committed expense in March
B. Do not include the cost of the equipment because it will not be delivered in March
C. Recognize the expense in May when the invoice arrives
D. Recognize the expense when invoice is processed in June

Jake 在三月份買了一臺設備，要求賣方在十天內交貨。由于現在已經過了三月中旬，Jake 知道賣方在45 天之內無法給他開發票。他在他的每月實際開支和預算比較的報告中如何紀錄他的開支？
A. 包括設備的費用，因為已經知道并且承諾了消費
B. 不包括在三月份的費用中，因為三月份不會將貨物交付過來
C. 把開支算在五月份，當發票收到之后
D. 把開支記在六月即發票通過之后

23. Using the table below, what is the Present Value of an annual expenditure of $4,000 per year over the next three years at 10% per year? Year Present Value of $1 at 10% Present Value of $1 at 12%
1 0.909 0.893
2 0.826 0.797
3 0.751 0.712
4 0.683 0.636

A. -$9,608
B. -$7,206
C. -$9,944
D. $6,551

運用下面的表格，計算每年的開支為4000 美元，在今后三年以10%來計算，其現值為多少
A. -9608 美元
B. -7206 美元
C. -9944 美元
D. 6551 美元

24. The initial cost of your project is $25,000, which will save the company $6,000 per year for the next four years. Using the above table, if your company wants a 12% ROI, what is the NPV of the project?
A. -$1,000
B. -$6,772
C. +$1,758
D. +$6,772

你項目的啟動成本為25000 美元，為公司在今后四年內每年節省了6000 美元。用上面的表格計算你的公司需要12%的投資回報，那么項目的掙現值為多少？
A. -10000 美元
B. -6772 美元
C. 1758 美元
D. 6772 美元

25. ABC company commonly used Sum of the Years method to calculate depreciation on assets. They purchased a computer which cost $15,000, knowing they can sell it at the end of three years for $3,000. How much depreciation is taken the third year?
A. $4,000
B. $2,000
C. $7,500
D. $2,500

ABC 公司通常用年度總和的的方法來計算資產的折舊。他們買了一臺價值15000 美元
的計算機，他們知道在第三年年底可以賣出3000 美元。那么第三年的折舊費是多少？
A. 4000 美元
B. 2000 美元
C. 7500 美元
D. 2500 美元

PMP認證考試題參考答案：21-25 CACBB

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