发布时间 : 星期日 文章CPSM M1模拟试题(3)更新完毕开始阅读70d99705ad02de80d4d840ed
46 Using a sole sourced supplier with significant transparency of costs between buyer and seller in order to leverage each firm?s comparative advantage is an example of a strategy for what category of spend? A critical B leverage C strategic D tactical
选用唯一供应商高的成本透明度,被定义为下面矩阵中的哪种 A关键 B杠杆 C战略 D战术 Answer: C
47 which of the following market factors would be plotted on the low end of the market complexity axis on a spend analysis matrix?
A many suppliers, excess capacity, unique specifications ,no substitutes
B standard specifications, possible substitutes ,few suppliers, restricted capacity C many suppliers, excess capacity , standard specifications, possible substitutes D few suppliers, restricted capacity, unique specifications, no substitutes 下面哪种特性被定位在市场成本矩阵中的低端市场 A很多供应，产品独特，无替代，设备过剩 B标准产品，可替代，一些供应，限制产能 C很多供应，标准产品可替代，设备过剩 D一些供应，限制产能，产品独特，无替代 Answer: C
48 In anticipation of an upcoming price increase by its current supplier, a supply manager in charge of purchasing corrugated boxes conducts a competitive prices. The supplier who will meet the current supplier?s price, and will also hold pricing firm for a second year. The actions of the supply manager can BEST be described as A cost avoidance B cost containment C cost reduction D cost savings
面对现有供应商的涨价，采购经理为了保证该瓦楞纸箱的价格有竞争力，寻到一家与现有供应商一样价格水平的新供应者，并保持价格第2年不变。 采购经理的行为被定义为 A成本避免
B成本包围,抑制 范围控制 C成本减少 D成本节约 Answer: A
参见 学习指南P61
49 Which of the following sources of spend analysis data is likely to contain the GREATEST level of detail?
A accounts payable B general ledger C supplier data
D supply management
下面哪个支出分析数据的来源包含最多的明细 A应付帐款 B总帐
C供应商数据 D供应管理 Answer:C C 参见 学习指南P60
50 Several items are identified as ?critical? in a supply segmentation analysis. In order to add value, the supply management professional should look to A issue long-term contracts B issue short-term contracts C join a consortium D leverage buy
供应分析中有一些产品被定位为关键产品，为了增值，供应管理专家应该专注于 A长期合同 B短期合同 C联营 D杠杆采购 Answer: A
和45题目很类似
TASK 1-B-4 8
进行购买的成本/收益分析
51 Which of the following provides the MOST comprehensive view when determining the total cost of procured materials?
A product ,transportation, and delivery
B product ,process. network, source, and security C product, logistics, storage, and handling D product, indirect costs, and profit
下面哪个对于确定总的采购材料成本最全面 A产品，运输，发货成本
B产品，流程，网络，来源，安全成本 C产品，物流，保存，处置成本 D产品，间接成本，利润成本 Answer: B
参见学习指南63页
52 Consider the following financial data for XYZ,Inc. Long-term debt $ 400,000 Preferred stock $ 300,000 Common equity $ 600,000 Total capital $ 1,300,000
Weighted cost of long-term debt 6.2% After-tax cost of preferred stock10.5% Weighted cost of common equity 12.4%
Based on these data, what is the weighted average cost of capital? A 9.75% B 9.90% C 10.05% D 18.70%
考虑XYZ 公司的下列财务数据 长期负债 $ 400,000 优先股 $ 300,000 普通股 $ 600,000 总资本 $ 1,300,000 长期债务的加权成本6.2% 优先股的税后成本 10.5% 普通股的加权成本 12.4%
根据上述数据，总资本的平均加权成本是多少？ Answer: C
53 Which of the following cost analysis methods would be LEAST useful in selecting and negotiating With a domestic supplier of capital equipment to be used in a production facility? A landed cost B life-cycle cost
C purchase-related cost D total cost of ownership
下面哪个成本分析工具在与国内供应商选择和谈判采购资本机器最没有用 A落地成本 B生命周期
C采购相关成本 D总拥有成本 Answer: A
学习指南63页，落地成本的概念，是基于进口产品的成本的总的累加。
54 Which of the following information is needed to perform a simplified breakeven ROI analysis calculation? Ⅰ purchase price Ⅱ time value of money Ⅲ life expectancy of the equipment Ⅳ annual savings A Ⅰand Ⅲ only B Ⅰand Ⅳ only C Ⅱand Ⅲ only D Ⅰ. Ⅱ, Ⅲ and Ⅳ
在进行最简单盈亏平衡和投资回报分析时，需要下面哪个信息？ Ⅰ采购价格
Ⅱ货币的时间价值 Ⅲ设备的预期寿命 Ⅳ每年的节约 Answer: B
55 All of the following statements are true of an operating lease EXCEPT; A It is a total financial commitment by the lessor
B It has a non-cancelable term varying from hours to years C The payments are fixed payments per period. D Such leases may include service. 下面对运营租赁的描述是不正确的 A出租人的全面的财务承诺 B不可撤消条款,小时和年限 C付款在一定时间内是固定的 D租赁可以包括服务 Answer: A
学习指南70页，运营租赁的概念
56 A supply manager contracts with an offshore supplier to manufacture widgets The cost data are as follows: Item cost =$1.00 Freight cost =$.12 Duties=$.11
In-transit storage =$.10
What is the landed cost for a widget? A $1.12 B $1.22 C $1.23 D $1.33
一供应经理与一个离岸的供应商联系生产小机械，成本数据如下 每件成本$1.00 运费 $.12 关税 $.11 在途存储费$.10
问每件的落地成本是多少？ Answer: D
落地成本的概念，学习指南63页
57 A supply manager for an apparel company must decide whether to change suppliers of polyurethane hangers for the finished products that are shipped to retailers. It will cost approximately $20,000 to make all of the necessary changes to the company?s operation in order to take a new supplier. the current supplier is priced $0.05 per unit higher than the lowest competitor. The lowest competitor?s quality and service are equal to that of the current supplier. What quantity of hangers will the supply manager need to buy to justify making the change on a cost basis? A 40,001 B 50,001 C 400,001 D 500,001
一个成衣制作公司的供应经理必须决定是否更换聚氨酯衣架的供应商，该产品是为了把最后的制成品运送给零售商的，为了采用一个新的供应商，并为公司运营带来的必要的变化大约要花费20,000$,现有的供应商的价格比最低的竞争者每件高$0.05,低价供应商的质量和服务和现有的相当，供应经理要采购多少量能平衡支出？ Answer: C