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Practice Questions for Cost

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Project Cost Management 1 Practice Questions INSTRUCTIONS: Note the most suitable answer for each multiple-choice question in the appropriate space on the answer sheet.

Use the following information to answer questions 1 through 4: BCWS = $2,200 BCWP = $2,000 ACWP = $2,500 BAC = $10,000 使用下面的资料回答问题1至4 BCWS = $2,200 BCWP = $2,000 ACWP = $2,500 BAC = $10,000 1. According to earned value analysis, the SV and status of the project described above is— a. -$300, and the project is ahead of schedule b. +$8,000, and the project is on schedule c. +$200, and the project is ahead of schedule d. -$200, and the project is behind schedule 根据挣值分析，上面描述的 和项目状态是： a. -$300，项目日程提前 b. +$8000，项目准时 c. +$200，项目日程提前 d. -$200项目进度落后于计划 2. What is the CPI for this project, and what does it tell us about cost performance thus far? a. 0.20; actual costs are exactly as planned b. 0.80; actual costs have exceeded planned costs c. 0.80; actual costs are less than planned costs d. 1.25; actual costs have exceeded planned costs 这个项目的CPI是多少，到目前，它告诉我们开支的执行怎样？ a. 0.20；实际开支和计划相同 b. 0.80；实际开支超过计划开支 c. 0.80；实际开支少于计划开支 d. 1.25；实际开支超过计划开支 3. The CV is— a. +$300 b. -$300 c. +$500 d. -$500 CV是: Project Cost Management 2 a. +$300 b. -$300 c. +$500 d. -$500 4. What is the EAC for this project, and what does it represent? a. $12,500; the revised estimate for total project cost (based on performance thus far) b. $10,000; the revised estimate for total project cost (based on performance thus far) c. $12,500; the original project budget d. $10,000; the original project budget 这个项目的EAC是多少，代表什么意思？ a. $12,500；修正的总体项目估算（基于到目前的执行） b. $10,000；修正的总体项目估算（基于到目前的执行） c. $12,500；原来的项目预算 d. $10,000；原来的项目预算 5. All the following statements about analogous estimating are true except that it— a. Supports top-down estimating b. Is a form of expert judgment c. Has an accuracy rate of±10% of actual costs d. Involves using the cost of a previous, similar project as the basis for estimating the cost of the current project 下面所有关于类比估算的说法都是正确的，除了它： a. 支持自上而下的估算 b. 是一种专家判断 c. 和实际开支的无偿率是+10% d. 包括使用前一个类似项目的开支作为估算目前项目的基础 6. The purpose of the cost change control system is to— a. Define when to add contingency funds to the project b. Define the procedures by which the cost baseline may be changed c. Determine why a cost variance has occurred d. Determine whether a budget update is required 开支变更控制系统的目的是： a. 定义什么时间为项目增加应急资金 b. 定义项目开支基准变更的程序 c. 确定为什么开支偏离会发生 d. 确定是否需要更新预算 7. Which of the following is not an example of a direct cost? a. Salary of the project manager b. Subcontractor expenses c. Materials used by the project d. Electricity 下面哪一个不是直接开支的例子？ a. 项目经理的工资 Project Cost Management 3 b. 分包商花费 c. 项目使用的材料 d. 电 8. If the cost variance is the same as the schedule variance, then— a. The cost variance is due to the schedule variance b. The variance is favorable to the project c. The schedule variance can be easily corrected d. Labor rates have escalated since the project began 如果开支偏离同日程偏离一样，那么： a. 开支偏离是由于日程偏离 b. 开支偏离有益于项目 c. 日程偏离可以很容易地纠正 d. 从项目开始后，劳动力价格上升 9. In bottom-up estimating, accuracy is enhanced— a. If previous projects are similar in fact, not just in appearance b. By using accurate historical information c. With smaller work items d. If the individuals or groups preparing the estimates are fully qualified 在自下而上的估算中，___________，准确率提高. a. 如果和前边的项目不仅表面相象,实质也相象 b. 通过使用准确的历史资料 c. 工作条目小 d. 如果准备估算的个人或小组合格 10. Cost control is concerned with— a. Influencing the factors that create change to the cost baseline to ensure that the change is beneficial b. Developing an approximation of the costs of the resources needed to complete the project c. Allocating the overall cost estimate to individual work items d. Establishing a cost baseline 开支控制关注的是： a. 影响产生项目开支基准变更的因素，以确保变更是有意的 b. 形成一个完成项目所需资源的开支近似值 c. 把总体开支估算分配到个体的工作条目上 d. 建立开支基准 11. The to complete performance index (TCPI) is used to— a. Determine the schedule and cost performance needed to complete the remaining work within management’s financial goal for the project b. Determine the cost performance needed to complete the remaining work within management’s financial goal for the project c. Predict final project costs d. Predict final project schedule and costs 完整的执行指数（TCPI）是用来： a. 确定在管理层对项目的财政目的内，完成剩下的工作所需要的日程和开支执

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Practice_Multi_Choice_Questions_with_Answers

Practice_Multi_Choice_Questions_with_Answers

1. Regarding exposure limits, each bank must provide APRA a quarterly report on any credit exposure above …… of the (consolidated group’s) capital base.a) 5%b) 10%c) 15%d) 20%2. To what category of off-balance sheet activities do guarantees belong?a) direct credit substitutesb) trade and performance related itemsc) commitmentsd) foreign exchange, interest rate, and other market-related transactions3. Leverage Multiplier times Return on Assets givesa)Return on equityb) Net margin (after tax)c) Gross margind)Asset utilisation4. The risk that interest rates for assets with differing maturities may change by different amounts is calleda) repricing riskb) basis riskc) option riskd) yield curve risk5. The class of ADI liability that has a foreign correspondent bank as the depositor is known as aa)vostro accountb) nostro accountc) certificate of depositd) deeming account6. Treasury bonds havea) no liquidity risk because they are government guaranteedb) low liquidity risk as they are traded in a deep secondary market.c) moderate liquidity risk because they are relatively long term instrumentsd) high liquidity risk because there is no secondary market7. Bank Accepted Bills are issued ata) face valueb) face value plus interestc) face value minus interestd) the bank’s prime lending rate8. ‘Senior capital’ refers to:a) tier 1 capitalb) forms of external capital other than ordinary sharesc) 5-year options over the bank’s shares given to senior executives as part of their remuneration packaged) shares in the ADI held by pensioners or those over 60 years of age9. Loan spreads over cost of funds for small borrowers are usuallya) larger than spreads for big borrowersb) smaller than spreads for big borrowersc) equal to spreads for big borrowersd) hard to compare with spreads for large borrowers because the relationship to spreads for big borrowers is variable across the business cycle10. In Australia, foreign currency futures are available only for:a) the $A against the US$b) the $A against the US$ and UK Pound Sterlingc) the $A against the US$, UK Pound Sterling and New Zealand dollard) the $A against the US$, UK Pound Sterling, New Zealand dollar and Japanese yen11. If you have given another party the right but not the obligation to sell an asset to you in the future, you are:a) long a call optionb) short a forward contractc) long a futured) short a put option12. Swaps are traded ina) exchange traded marketsb) OTC marketsc) both exchange traded and OTC marketsd) neither exchange traded nor OTC markets。

take、spend、pay、cost的课下练习题及参考答案

take、spend、pay、cost的课下练习题及参考答案

take、spend、pay、cost的课下练习题及参考答案take、spend、pay、cost的课下练题一、用几种不同的表达方式翻译：这件外套花费了我100元。

1.__________________________________________2._____ _____________________________________3._______________ ___________________________4._________________________ _________________二、单项选择：1. I have tothem 20 pounds for this room each month.A. XXX2. They XXXA. XXX writingD. write3. --What beautiful shoes you’re wearing! They must be expensive .--No，they only——l0 yuan．A．XXX4. --Will you pleasefor my XXX, XXX?--Sure!A. XXX5.It willme too much time to read this book.A. XXX.pay6. This science book ____ me a great amount of money.A. XXX7.May I borrow 12 yuan from you? I'llit back next week.A. XXX8. XXX.A. XXX9. XXX.A. XXX10. ----How do you come to school?----XXX may _____ much money. And walking______ too much time.A. take; paysB. cost; takesC. pay; costsD. pay; takes11. She usually ________ much time shopping in the supermarkets.A XXX spend ________ time _________ XXX.A. fewer, doingB. less, to doC. less, doingD. least, doing13. This kind of computer _______ too much. I can't afford one.A.XXX It will ________ us several years to learn a foreign language well. (09无锡)A. XXX. Since June 1st, 2008, when we want plastic bags in the supermarket,we have to ________(付款) them.(09连云港)16.XXX__________(read)XXX(09宿迁)17. I'm interested in animals,so I___XXXA. XXX18. They spend too much time _____the report（报道）.A. XXX19. --What beautiful shoes you’re wearing!They must be expensive．--No，they only____l0 yuan．A．XXX20. --Will you please ____for my dinner Peter?--Sure!A. XXX21. It will ____ me too much time to read this book.A. XXX.pay22. This science book ___ me a great amount of money.A. XXX23. -Do you often get online?--Yes, I ____ lots of time on it. It’s a good way to kill time.A. XXX24. --l think traveling around the city by taxi is very convenient--Yes, but it_____ too muchA. XXX25. I'm interested in animals, so I ________ XXX.A. XXX26. ----Do you often get online?---Yes. I _____lots of time on it. It’sa good way to kill time.A. XXX27. This science book ____ me a great amount of money.A. XXX三．完成句子（1）买一台新电脑要花一大笔钱。

Practical questions_updated

Practical questions_updated

The following list of ledger account balances for Paragon at 31 December, 2011. Prepare a Trial Balance before closing process for year ended 31 December, 2011.Paragon Ltd.Ledger account balances at 31 December, 2011Paid-in Capital 300,000FICA Taxes Payable, Employee 19,800Equipment 162,000FICA Taxes Payable, Employer 19,800Land 376,000Sales return and allowances 2,000Inventory/Stock Control 180,000Accounts Receivable/Debtors 145,000Cash at Bank 52,300Federal Withholding Taxes Payable 53,500Cash sales 150,000State Withholding Taxes Payable 26,700Credit sales 425,000Cost of Goods sold 248,000Salaries Expense 297,000Federal Unemployment Taxes Payable 3,300Accounts payable/Creditors 137,000Sales discounts 5,200Interest expense 12,000Unearned sales revenue 53,000Advertising 10,000Mortgage loan 145,000Loss on Write-down of Inventory 1,000State Unemployment Taxes Payable 7,500Salaries Payable 197,000Prepaid rent 24,000Payroll Tax Expense 30,600Allowance for bad debts 7,500Prepare a Balance sheet for Lego’s Toy Shop at 31 December 2011 from the following list of ledger account balancesLedger account balances at 31 December, 2011$Capital ?????Equipment 14 000Accumulated Depreciation on Equipment 2 000Phone payable 1 000Wages payable 4 800Loan (due 31/12/2015) 200 000Land 250 000Inventory/Stock Control 20 500Accounts Receivable/Debtors 25 000Cash at Bank 35 000Accounts payable/Creditors 13 5006 000Prepaid Rent (covering for next sixmonths)P. Rafter owns and operates Ace Tennis Sports Store. He mostly stocks different types oftennis racquets, tennis balls, and tennis clothing and accessories.The following information refers to Ace Tennis Sports Store for the month of March2011.Stock on hand on 1st March 2011:Qty Brand Item Code Supplier Cost (each)10 3WilsonSpaldingTennis racquetTennis balls (can)W001S002Metro SportsXJ Vale Ltd$200$20 Stock transactions for March:March 3 Sold 1 Wilson tennis racquet for $440 each. Rec. No. 434 Purchased 3 cans of Spalding tennis balls for $25 each. Chq. No. 1127 Sold 1 can of Spalding tennis balls for $44. Rec. No. 4410 Purchased 2 cans of Spalding tennis balls for $25 each. Chq. No. 11311 Purchased 9 Wilson tennis racquets for $205 each. Chq. No. 11424 Sold 3 cans of Spalding tennis balls for $40 each. Rec. No. 68-7026 Sold 4 Wilson tennis racquets for $400 each. Rec. No. 71-7427 Purchased 6 Wilson tennis racquets for $210 each. Chq. No. 115Stock on hand (as per stocktake) at 31st March 2011:Qty Brand Item20 3WilsonSpaldingTennis racquetTennis balls (can)a)Prepare the stock cards for each item of stock. (FIFO, LIFO applied)b)Update the relevant stock cards to reflect the findings of the stocktake. (FIFO,LIFO applied)a)& b)Stock Item: Product Code:Supplier: Valuation Method:IN OUT BALANCE DATE DETAILS Qty Cost Value Qty Cost Value Qty Cost Value Mar 2011Stock Item: Product Code:Supplier: Valuation Method:IN OUT BALANCE DATE DETAILS Qty Cost Value Qty Cost Value Qty Cost Value Mar 2011Stock Item: Product Code:Supplier: Valuation Method:IN OUT BALANCE DATE DETAILS Qty Cost Value Qty Cost Value Qty Cost Value Mar 2011Stock Item: Product Code:Supplier: Valuation Method:IN OUT BALANCE DATE DETAILS Qty Cost Value Qty Cost Value Qty Cost Value Mar 2011Question 4Prepare journal entries for the following transactions. It is known that the business used the perpetual inventory system.a.Issued shares of $100,000 to raise the capital for the new project.b.Purchased a vehicle and computers at $25,000 and $10,000respectively by cash.c.Purchased $10,000 of inventory at the term 2/10 net 30.d.Sold inventory on credit at cost of $3,000 for the value of $5,000.e.Determined electricity for the accounting period of $500 unrecodedand unpaid.f.Paid the purchase transaction (c) within the discount period afterreturning $100 inventory because of defects.g.Took out a mortgage loan from Bank of America for $200,000 at therate of 6% per annum.h.Received cash from the customer in transaction (d) with $200inventory returned and accepted because of wrong size.i.Collected $2,500 from previous accounting period’s salesj.Paid $16,000 for rent in advance (covering this and next accounting periods).k.A credit sale for $1,400 was incorrectly entered in the credit sales journal as $1,470 (Note: no tax assumed)l.$202 for phone payable was incorrectly recorded as advertising payable of $220.m.Determined wages to staff $40,000. For simplicity, combine FICA taxes and Federal and State income taxes into one account called“Various Taxes Payable”. The effective tax rate for all of varioustaxes is 20%.Date Accounts Debit CreditQuestion 5Post the information contained in the above journals (question 4), into accounts in the General Ledger .。

职高英语教案：Unit6Shopping(购物)

职高英语教案：Unit6Shopping(购物)


Emotional goals
1. To encourage students to be more independent and responsible for their own
shopping needs.
2. To foster a positive attitude towards shopping as
Reading and watching videos
Provide students with readings and videos about different shopping cultures to enhance their understanding of cultural differences and improve their ability to adapt to different environments.
Common shopping vocabulary and expressions
Vocabulary
words related to shopping such as "clothes", "electronics", "food", "cosmetics", etc.
Expressions
common phrases and sentences used in the process of shopping, such as "How much does it cost?", "Do you have any discounts?", "Where is the check-out?", etc.