第 5 章 项目成本管理
1 ．A project team budgeted US $3,000 for the work performed and has spent US $4,000 to
date．If they budgeted US $5,000 for the work scheduled，what is the cost variance?
A) $－1,000． B) $2,000． C) $l,000． D) $－2,000．
一个项目组对于已完成工作的预算是 3000 美元，但是支出了 4000 美元。如果他们对于计
划工作的预算是 5000 美元，成本偏差是多少美元?
A)－1000。 B)2000。 C)1000。 D)－2000。
2．What does cost of quality mean?
A)The sacrifice of unessential project o~ectives to meet essential quality standards．
B)The life cycle cost of the proJ ect．
O Determining the costs incurred to ensure quality．
D)The cost of meeting project obJectives．
质量成本意味着什么?
A)牺牲项目不重要的目标去满足重要的质量标准。 B)项目的生命期的成本。
C)保证质量所需要的成本。 D)满足项目目标的成本。
3．One common way to compute estimated at completion (EAC)is to take the
project budgeted at-completion and ．
A)divide it by the schedule performance index B)multiply it by the schedule
performance index
C)multiply it by the cost performance index D)divide it by the cost performance index
一种常用的计算完工估算的方式是把项目的完工预算——。
A)除以进度绩效指数 (SPI) B)乘以进度绩效指数 (SPI) C)乘以成本绩效指数 (CPI) D)除
以成本绩效指数 (CPI)
4．Including a contingency reserve in the project budget is intended to ．
A)reduce the probability of scope changes B)increase the probability of scope
changes
C)reduce the probability of a Cost overrun D)increase the probability of a cost
overrun
在项目预算内包含应急储备的目的是 。
A)降低范同变更的概率 B)增加范围变更的概率 C)降低成本超支的概率 D)增加成本
超支的概率
5．Of the following estimates，which most accurately reflect the actual cost of the proiect?
A)Conceptual estimates ． B)Order of magnitude estimates ． C)Preliminary estimates ．
D)Bottom-up estimate，
下列各项估算，哪个更能精确反映项目的实际成本?
A)概念估算。 B)量级估算。 C)初步估算。 D)自下而上估算。
6．At XYZ Inc．，the hourly wage for semi-skilled workers is $14.00．The annual audit shows
that fringe benefits cost 30%of basic wages ，and that overhead costs are 60%of wages plus
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