CIMA—C1模拟题及分析(1)

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。

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【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）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.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。

注册管理会计师全国统一考试复习题本试卷分为第I卷和第II卷两部分，第I卷由单项选择题、多项选择题及判断题组成；第II卷由简答题及论述题构成。

一、单项选择题1、下列哪一项是在每个程序单独调试完成后，将几个密切相关的程序组合在一起进行联调（ D ）A、程序调试B、集成调试C、系统调试D、联合调试2、根据成本与业务量之间的关系，成本可划分为：（A ）A、固定成本和变动成本B、销售成本和制造成本C、可控成本和不可控成本D、相关成本和非相关成本3、某企业年初借得50000元贷款，10年期，年利率12％，每年末等额偿还。

已知年金现值系数(P/A,12％,10)=5．6502，则每年应付金额为( A )元。

A、8849B、5000C、6000D、282514、已知某企业的销售收入为10000元，固定成本为2200元，保本作业率为40%。

在此情况下，该企业可实现利润是（C ）A、1800元B、2300元C、3300元D、3800元5、如果产品的单价与单位变动成本的变动率相同，其他因素不变，则保本量（ C ）A、不变B、上升C、下降D、不确定6、下列费用中属于约束性固定成本的是（A ）A、折旧费（按直线法计提） B 、广告费 C 、职工教育培训费D、业务招待费7、下列说法正确的是（）A 、安全边际越小，企业发生亏损的可能性也越小B 、变动成本法所确定的成本数据符合通用会计报表编制的要求C 、平均报酬率是使投资项目的净现值等于零的贴现率D 、在终值与计息期一定的情况下，贴现率越高，则确定的现值越小大8、企业经营成败的关键在于（）A 、决策B、预测C、规划 D 、业绩考评9、当企业的生产经营处于盈亏临界状态时（）A、固定成本同贡献毛益相等B、总成本同贡献毛益相等C、变动成本同贡献毛益相等D、销售收入同贡献毛益相等10、某种股票的期望收益率为10%，其标准离差为0.04，风险价值系数为30%，则该股票的风险收益率为（）。

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。

c1模拟考试试题一、选择题（共10小题，每小题2分，满分20分）1. 下列哪个选项是正确的？A. 地球是平的。

B. 太阳是宇宙的中心。

C. 人类可以不依赖氧气生存。

D. 水在标准大气压下的沸点是100℃。

2. 以下哪种动物不属于哺乳动物？A. 鲸鱼B. 蝙蝠C. 鸭嘴兽D. 鸵鸟3. 以下哪个历史事件不是发生在20世纪？A. 法国大革命B. 第一次世界大战C. 俄国十月革命D. 中国新民主主义革命4. 以下哪个作家是中国现代文学的代表人物？A. 莎士比亚B. 托尔斯泰C. 鲁迅D. 海明威5. 以下哪个公式是计算物体动能的公式？A. E = mc²B. F = maC. K = 1/2 mv²D. Q = mcΔt6. 以下哪个不是联合国安全理事会的常任理事国？A. 美国B. 俄罗斯C. 英国D. 德国7. 以下哪个不是维生素B群的成员？A. 维生素B1B. 维生素B2C. 维生素DD. 维生素B128. 以下哪个不是中国四大名著之一？A. 《红楼梦》B. 《西游记》C. 《水浒传》D. 《三国演义》9. 以下哪个是可再生能源？A. 煤炭B. 石油C. 风能D. 核能10. 以下哪个数学家证明了“费马大定理”？A. 毕达哥拉斯B. 欧拉C. 黎曼D. 安德鲁·怀尔斯二、填空题（共5小题，每小题2分，满分10分）11. 地球的直径大约是 ________ 公里。

12. 人类的基因组包含大约 ________ 个基因。

13. 中国的首都是 ________。

14. 世界上流经国家最多的河流是 ________。

15. 著名的“斯德哥尔摩症候群”是在 ________ 年首次被提出。

三、简答题（共3小题，每小题10分，满分30分）16. 简述牛顿三大运动定律的内容。

17. 描述中国改革开放以来的主要经济成就。

18. 解释什么是全球变暖，以及其可能对地球环境造成的影响。

四、论述题（共2小题，每小题20分，满分40分）19. 论述互联网对现代社会的影响，包括正面和负面效应。

c1模拟试题鉴定申请书甲方（鉴定委托人）：____________身份证号：____________（或单位统一社会信用代码）联系地址：____________联系电话：____________乙方（鉴定机构）：____________鉴定机构证书编号：____________联系地址：____________联系电话：____________鉴定委托事项：____________一、甲方因____________需要对____________（相关物品、事件等）进行鉴定，请乙方根据法律法规和标准进行鉴定，并出具鉴定意见书。

二、甲方和乙方达成如下协议：1. 乙方将根据甲方的委托事项，真实客观地进行鉴定工作，不受任何第三方的影响。

2. 甲方应配合乙方提供相关证据材料，并按时支付鉴定费用。

3. 鉴定结果仅对甲、乙双方具有约束力，不对其他任何第三方产生法律效应。

4. 乙方应在法定期限内出具鉴定意见书，并在鉴定完成后及时通知甲方领取。

5. 对于鉴定意见书中的结果，甲方和乙方应共同遵守其约定。

三、鉴定费用：1. 鉴定费用为____________，由甲方支付。

2. 如需补充鉴定或重新鉴定的，需额外支付相应费用。

四、鉴定意见书：1. 乙方出具的鉴定意见书应真实客观，符合相关法律法规和标准。

2. 鉴定意见书将在鉴定完成后交付甲方，乙方亦保留复印件备查。

五、争议解决：1. 因鉴定事项产生的争议，甲、乙双方应友好协商解决；协商不成的，提交有管辖权的人民法院诉讼解决。

六、本委托书自双方签字盖章之日起生效，至鉴定意见书出具之日终止。

甲方（委托人）：__________ 日期：__________乙方（鉴定机构）：__________ 日期：__________。

2023年安全员之江苏省C1证（机械安全员）通关模拟卷和答案单选题（共20题）1. 两台以上推土机在同一地区作业时，前后距离应大于（），左右距离应大于（）。

A.1.5m，8.0mB.8.0m，1.5mC.5.0m，1.8mD.1.8m，5.0m【答案】 B2. 下列属于压静力压桩机的特点的是（）。

A.油料损耗小B.施工时无振动、无噪声、无废气污染C.油料泄漏可能性小D.油管与油路、组合元件少且构造简单【答案】 B3. 当物料提升机安装高度大于或等于（）时，不得使用缆风绳（必须使用附墙架）。

A.5mB.10mC.20mD.30m【答案】 D4. 起重机选用的基本参数中，在确定回转半径和起升高度后，起重机能安全起吊的重量指的是（）。

A.最大起升高度B.额定起重量C.吊装计算载荷D.动载荷系数【答案】 B5. （）是螺旋钻机的驱动装置，有机械驱动和液压驱动两种方式。

A.动力头B.滑轮组C.中间稳杆器D.下部导向圈【答案】 A6. 以下哪项不属于建筑起重机械安装拆卸单位的基本职责（）。

A.保持机械设备的使用处于安全完好状态B.按照安全技术标准及建筑起重机械性能要求，编制建筑起重机械安装、拆卸工程专项施工方案，并由本单位技术负责人签字C.安装单位应当按照建筑起重机械安装、拆卸工程专项施工方案及安全操作规程组织安装、拆卸作业D.安装单位应当建立建筑起重机械安装、拆卸工程档案【答案】 A7. 下列关于推土机安全技术要求，说法错误的是（）A.操作人员在使用推土机时，应根据作业要求及施工场地的具体情况，安全、正确使用机械，确保安全生产，发挥机械效能B.启动前，应将主离合器分离，各操纵杆放在空挡位置。

不得用拖、顶方式启动C.不得用推土机推石灰、烟灰等粉尘物料，但可以进行碾碎石块的作业D.推土机四周不得打障碍物，确认安全后开动【答案】 C8. 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。

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()。

2023年安全员之江苏省C1证（机械安全员）通关模拟考试试卷附答案详解单选题（共20题）1. 塔机由组、型、特性、主参数和设计序号组成。

QTZ80F重点Q是指（）。

A.起重机械B.塔式C.上回转自升式D.额定起重力矩【答案】 A2. 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.项目部B.班组长C.管理负责人D.技术负责人【答案】 A3. 建筑起重机械使用单位在建筑起重机械安装验收合格之日起（）内，向工程所在地县级以上地方人民政府建设行政主管部门办理使用登记。

A.15日B.30日C.60日D.90日【答案】 B4. 钢丝绳采用绳卡固接时，与钢丝绳直径匹配的绳卡数量应符合规定，绳卡间距应是（）倍钢丝绳直径，最后一个绳卡距绳头的长度不得小于140mm。

A.5～6B.6～7C.7～8D.8～9【答案】 B5. 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.项目部B.班组长C.管理负责人D.技术负责人【答案】 A6. 下列关于推土机，说法正确的是（）。

A.推土机上坡坡度不得超过35°，下坡坡度不得大于25°B.上坡时不得换挡，下坡时可以空挡滑行C.在15°以上的陡坡上不得横向行驶，并不得急转弯D.当需要在陡坡上推土时，应先进行填挖，使机身保持平衡【答案】 D7. 吊装中的焊接作业应有严格的防火措施，并设专人看护。

在作业部位下面周围（）范围内不得有人。

A.3mB.5mC.8mD.10m【答案】 D8. 塔式起重机的金属结构、轨道应有可靠的接地装置，接地电阻不应大于（）。

cima mcs考试题型
CIMA MCS（Management Case Study）考试是CIMA（Chartered Institute of Management Accountants）的管理级案例分析考试，考试题型主要包括案例分析题和简答题。

案例分析题通常给出一段关于企业或组织的背景信息，考生需要根据该情境提出解决方案或建议。

在解答这类题目时，考生需要展示出对管理会计和商业知识的理解和应用能力，同时还需要具备良好的分析和沟通能力。

简答题通常要求考生根据给定的情境回答问题，这些问题可能涉及到商业决策、财务分析、风险管理等方面。

在回答这类问题时，考生需要简洁明了地给出答案，并且能够清晰地阐述自己的思路和观点。

总的来说，CIMA MCS考试要求考生具备扎实的商业知识和会计技能，同时还需要具备良好的分析和沟通能力。

考生需要通过大量的学习和实践来准备考试，以提高自己的考试成绩。

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（）。