1、EXAM1 供应管理基础A contracting A It is a total financial commitment by the lessor B It has a non-cancelable term varying from hours to yearsC 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
2、营租赁的概念56 A supply manager contracts with an offshore supplier to manufacture widgetsThe cost data are as follows:Item cost =$1.00Freight cost =$.12Duties=$.11In-transit storage =$.10What is the landed cost for a widget?A $1.12B $1.22C $1.23D $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 $.11在途
3、存储费$.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 companys ope
4、ration in order to take a new supplier. the current supplier is priced $0.05 per unit higher than the lowest competitor. The lowest competitors quality and service are equal to that of the current supplier. What quantity of hangers will the supply manager need to buy to justify making the change on
5、a cost basis?A 40,001B 50,001C 400,001D 500,001一个成衣制作公司的供应经理必须决定是否更换聚氨酯衣架的供应商，该产品是为了把最后的制成品运送给零售商的，为了采用一个新的供应商，并为公司运营带来的必要的变化大约要花费 20,000$,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: C58 A supply manager is negotiating a cost-plus incentive fee contract with a training service
6、s provider. The negotiated terms are as follows：Ceiling price $ 350,000 最高价Target price $325,000 目标价Target cost $300,000 目标成本Target profit $25,000 目标利润Share ratio 60/40 (supplier/buyer) 分成If the suppliers cost is $280,000, what would be the suppliers profit?A $18,000B $27,000C $30,000D $45,000采购经理与培
7、训服务提供商谈成本加成的激励合同，谈判的条款如下供应商成本是 280000 美元，供应商的利润是？Answer: B学习指南 28 页目标成本：TASK 1-B-5 6 发展关于采购的财务和影响战略Questions 59 to 61 refer to the following methods off depreciation:A declining balance methodB straight line methodC sum of years digits methodD units of activity methodSelect from the above options th
8、e one BEST described by each of the following. A choice may be used once, more than once, or nota at all.问题 59-61 参照如下折旧方法A 余额递减法B 直线折旧法C 年数总和法D 单位的活动方法余额递减法是指是加速折旧法的一种。 这种方法是将每期 固定资产的期初帐面净值(原值减累计折日)乘以一个固定不变的百分比计算该期折旧额的一种方法。直线折旧法是指将资产原值扣除净残值后，在 预计使用年限内平均 摊销。年折旧 费为购置成本扣除残值后，再除以预计使用年限。年数总和法，又称折旧年限积 数法
9、、年数比率法、级数递减法或年限合计法，是固定资产加速折旧法的一种。它是将固定资产的原值减去残 值后的净额乘以一个逐年 递减的分数计算确定 固定资产折旧额的一种方法59 This method assumes that an items utility declines over time resulting in significantly higher depreciation in the earlier years.该方法假定一个项目随时间的推移的效用下降是由于在前几年的高的折旧。Answer: C60 This method is compatible with the matchin
10、g principle where the higher depreciation expense in earlier years parallels the assets greater earning power. 这种方法是基于早年的高的折旧是和高的资产赢利能力相平衡的Answer: A61 This method is the simplest to calculate and makes the assumption that it is a function of time rather than use.这是一最简单的计算方法，假定它是时间的函数而不是使用的函数。Answer:
11、 B62 The interest rate levels are most directly affected by fluctuations in which of the following?A international currency exchange ratesB the Dow Jones Industrial AverageC the rate of business failures D the money supply利率的变化最有可能是直接被以下哪个影响A 国际汇率B 道琼斯工业指数C 商业失败指数D 货币供应 Answer: D63 Commodity purchas
12、es fluctuate in a spot market primarily because the demand is A dependentB independentC price elasticD price inelastic在现货市场上商品采购的波动主要因为需求是A 独立B 不独立C 价格弹性D 价格无弹性Answer: C参见学习指南 78 页有关 商品市场的描述,现货市 场特点64 The consolidation of requirements from multiple buying organizations quantity discounts is calledA
13、hybrid buyingB center-led buyingC commodity buyingD cooperative buying合并多个采购组织的量称为A 混合采购B 集中采购C 商品采购D 合作采购 不同公司之间Answer: D参见学习指南 80 页有关 合作采购的描述C international 国际化TASK 1-C-1 7 确认和评价国际市场来采购货物和服务65 A supply manager is evaluating several potential overseas suppliers, and the degree of risk each would br
14、ing to the supply chain. Which of the following employment characteristics would be MOST favorable in a manufacturing relationship?A employment-for-life practicesB flexibility in hiring and firing employeesC high unemployment ratesD high union membership of skilled labor 一个采购经理正在评估几个潜在国外供应商，以及评估对供应链
15、的影响风险。下面哪个用工情况在生产关系中最好的A 终生雇佣B 弹性雇佣和解雇C 高失业率D 技术工人的强大的工会组织Answer: B66 A supply manager is evaluating potential overseas suppliers located in underdeveloped countries. In examining the infrastructure of each country, which of the following considerations is LEAST important?A currency exchange rateB s
16、tability of the governmentC technology availabilityD transportation systems一个供应经理正在评价一个位于不发达国家的潜在海外供应商,在检验每个国家的基础设施时, 下面哪个因素最不重要?A 汇率B 政府的稳定性C 技术的可得性D 运输系统Answer: A67 A US supply manager is reviewing outsourcing proposals from several overseas firms. Which of the following is LEAST likely to apply i
17、n this situation?A European union requirementsB financial statements from policy held companiesC international accounting standards board requirements D Sarbanes-Oxley Act requirement 美国采购经理正在审核国外供应商的提案，下面哪个是不可能运用在这种情况下的A 欧盟的要求B 财务政策C 国际财务标准DSARBANES 法案Answer: D参见学习指南 85 页评价基础结构的四个主要方面 经济,社会, 财务和市场6
18、8 In which of the following areas is the movement into offshore markets and global sourcingMOST likely to create risks?A business continuityB scaling of procurement C strategic executionD market expansion下面哪项是将业务移到海外和全球采购可能产生的最大的风险?A 业务的持续性B 采购的规模化C 战略实施D 市场扩张Answer: A参见学习指南 83 页69 When assessing in
19、ternational markets for suppliers, the MOST important item supply management should consider is the A culture of the supplier B risk of the extended supply chainC broadening supply baseD expansion of the customer base当评估国际市场的供应商, 供应管理 最重要的考虑是A 供应商的文化B 扩展供应链的风险C 增加供应基础D 增加客户基础Answer: B70 Areas of ide
20、ological difference often faced by US negotiators when dealing internationally include all of the following EXCEPT A individual rightsB private investment C product qualityD profit 美国人在进行国际谈判中的意识差异不包括下面哪个？A 人权B 私有投资C 产品质量D 利润Answer: C71 A supply manager is conducting a competitive RFP for outsourced
21、 services. The supply manager constructs a scorecard to evaluate the cultures of prospective supplier countries. All of the following are appropriate as evaluation criteria in this scorecard EXCEPT A languageB customs and mannersC education systemD labor practices一采购经理正寻求有竞争力外包服务的提案，并准备用记分表评估供应国家的文化
22、情况，下面哪个不适合用来作为评价的指标?A 语言B 习俗C 教育程度D 劳动力实践Answer: DTASK 1-C-2 6 开发材料和服务的国际来源72 When sourcing internationally, all of the following are considered reliable starting points EXCEPT the A general agreement on tariffs and tradeB international chamber of commerceC Sarbanes Oxley act D world fact book在开展国际寻
23、源,下面哪个被 认为是不可靠的起点?A 关税贸易总协定B 国际商会C SARBAN 法案D 世界年鉴Answer: C国际商会 (成立于 1919 年, 总部设在巴黎, 它是一个世界性的商会组织, 是联合国的一级咨询机构. 国际商会的宗旨是推动国际经济的发展, 促进自由企业和市场经济的繁荣, 促进会员之间经济贸易往来.关贸总协定是关税与贸易总协定的简称，英文 为 GATT。它是 1947 年 10 月 30 日由 23 个国家所签订的于 1948 年 1 月 1 日生效的临时性的政府协定，其主要目的的是协调缔经国之间的贸易关系，促 进世界贸易自由化、加强世界贸易环 境的稳定性和透明度。关 贸总
24、协 定在发展中已成为一个国际贸易组织，与国际货币基金，世界银行并列世界 经济的三大支柱。 世界年鉴是美国中央情报局提供的世界范围的国家文献73 All of the following serve as international corporate intermediaries EXCEPTA Agents B commission housesC department of commerceD trading companies以下都是国际公司中间人除了A 代理B 提取佣金的商行C 商务部D 贸易公司Answer: C学习指南 96 页 74 A Latin American consum
25、er products company produces and sells computer keyboards to a British electronics retailer. The Latin American company purchases European marketing assistance from the British retailer. Both trading partners agree to pay for the majority of their purchases in cash, and fulfill their individual sale
26、s obligations to each other over a three-year period. This arrangement is BEST described asA bilateral contractB barterC counterpurchaseD offset拉丁美州的消费品生产的供应商生产和销售键盘给英国的电子零售企业，而其从欧洲的采购由该英国公司协助。双方同意大部分采购产品用现金支付, 并履行他们在三年的时期的各自的销售义务, 这种做法被称为A 双边合同 国家 间B 以货换货,易货贸易C 互购贸易 D 抵消贸易Answer: C见书 P23375 The con
27、cept of exchange rates is BEST defined as A the stability level of the supplier countrys currencyB the price at which one currency can be bought with another currencyC the payment mechanism employed by the buying entityD the tariff percent applied to imported goods汇率被定义为A 供应商国家货币的稳定性B 一国货币能买另一国货币的金额
28、比C 采购方的付款机制D 进口货物税率Answer: B76 A US company is seeking to purchase a significant amount of minerals from a German supplier. The product must be cut, shaped and dried prior to shipment. Pricing and payment is to be made in Euros at the time of shipment. Which of the following strategies would provide
29、 the MOST protection in regard to final price paid?A working with the supplier to reduce lead timeB negotiating payment terms from the date of receiptC entering into a forward exchange contract D seeking 60-day terms to mitigate currency risks一美国公司准备从德国供应商处采购大量金额的矿物质。在发货前材料必须切割,成型和干燥等，费用在发货时用欧元结算。以下
30、哪项策略是在付款时最有保护性的A 和供应商合作缩短交期B 付款时间谈判C 增加汇率条款D 用 60 天的帐期减小风险Answer: C77 Costs associated with transportation. Warehousing , material handling , and communications are usually higher for international sourcing than for domestic sourcing, due to all of the following EXCEPTA duty-free zonesB economic bou
31、ndariesC increased cycle timeD trade barriers国际采购比国内采购在运输仓储材料处置和沟通中成本高，下面哪个不是导致高的原因A 免税区B 经济的界限C 增加的周期D 贸易壁垒Answer: ATASK 1-C-3 4 制定和维护关于跨境交易的文档78 Customs brokers are typically used by supply management to reduce all of the following EXCEPTA amendments to documentationB audits by the customs service
32、C goods lost during shipmentD intensive shipment examinations供应管理常利用报关行以降低下面的哪个项目的成本,哪个不是?A 文件的修正B 海关服务的审计C 运输中产品遗失D 加强运输检测Answer: C79 All of the following are used to ensure security and ease customs clearance within international trade EXCEPTA suretyshipB RFIDC smart-box technologyD smart seals在国际
33、贸易中，哪个不是以下用于保证海运安全和易于清关?A 担保人的资格B 无限射频识别C 标签盒技术D 智能标签Answer: A参见学习指南 P 10080 A sourcing specialist at a global organization has been experiencing extended lead times fro security components sourced from Asia. Although the products are shipped on a timely basis, due to their nature, they are being he
34、ld in customs for extended time periods. Given this situation, which of the following would be the BEST approach for minimizing total lead time?A working with a customs broker to minimize clearance time B initiating the use of smart seals on future shipmentsC exploring point-of-destination shipment
35、alternativesD paying expedited customs fees to reduce total cost of ownership为了来自于亚洲的安全组件，一全球性公司的采购专家一直经历着延长的交货期。尽管产品被及时运送，由于他们的性质，他们被延长了留在海关的时间。鉴于这种情况，下列哪种能够使总的前置时间最短。A 与海关合作来减少清关时间B 在未来的的装船中开始的运用智能标签C 开发更多的装船目的地来供选择D 支付加急海关费来减少总的购置成本Answer: B指南 P100 海关要求81 Which of the following is MOST applicable
36、 to clarifying the costs, risks and obligations of buyers and sellers in cross-border transactions? A INCOTERMSB U.N. convention on contracts for international sale of goods (CISG)C US export administration ActD US Foreign corrupt practices act下列哪项最适用于澄清和阐明买家和卖家在跨国贸易中的成本，风险以及责任的划分。A 国际商会国际贸易术语解释通则B
37、联合国国际货物销售合同公约C 美国出口管理法案D 美国外国腐败法案Answer: A参见学习指南:P99-100D Social responsibility 社会责任TASK 1-D-1 5 给供应管理职能和外部供应商制定商业准则和按照其行动82 All of the following are categories of ISMs principles of social responsibility EXCEPTA CommunityB ethicsC healthD safety下列哪个不是 ISM 的有关社会责任准则的类别 ?A 社区B 道德规范C 健康D 安全Answer: C参见
38、学习指南 103-104 页 83 Integrity is BEST described as A always telling the truthB consistently making ethical choicesC a good reputationD consistency between ones words and actions诚信最适合的描述是?A 总是说实话B 总是作出有道德选择C 好的名誉D 一个人言行的一致性Answer: D84 A supply manager who receives information from a supplier that is cl
39、early labeled as confidential should do which of the following? use discretion in divulging the information to competing suppliers divulge the information to competing suppliers if it is likely to produce a result favorable to the buyers company A onlyB onlyC both and D neither nor供应经理从供货方那收到明确标定为秘密
40、的信息，那么这个供应经理应该做以下哪些？自行泄露情报来给竞争性的供应商如果产生可能有利于买家公司的结果的话，泄露情报来和供货方竞争A 只有B 只有C和D 既不是也不是Answer: D85 Top management abuses and scandals will MOST likely lead to increased emphasis onA training B ethical conductC supplier diversityD openness in reporting高层管理人员的恶习和丑闻将最有可能导致越来越多地强调于A 培训 B 道德的行为C 供货商多元化D 公开报道
41、Answer: B86 As typically defined, social responsibility includes all the following areas EXCEPTA ensuring child labor is not employed in production of materials or components.B avoiding the use of sweatshops, either directly or by suppliersC understanding stakeholders, business norms, and legal syst
42、ems D expanding the supplier base to involve more diverse enterprises根据社会责任的通常定义，社会责任包括以下所有的领域除了A 确保在原料或元件的产品中不雇用童工B 避免直接或间接通过供货方制造血汗工厂C 理解利益关系者，商业准则和法律系统D 扩大供货方基础来涉及多样的 企业Answer: C学习指南 103 页TASK 1-D-2 5 在整个供应链和生命周期建立和监控环保符合的程序 87 A supply manager should do all of the following when buying hazardous
43、 materials EXCEPTA locate a legally permitted supplierB evaluate supplier qualifications C write Material Safety Data SheetsD review safety practices at the suppliers plant当供应经理买危险品的时候应该做下列措施除了A 定位一个法律允许的供货方B 评估供货方的资质 C 填写材料安全数据表D 在供货方的工厂检验安全措施Answer: C填写 MSDS 是职业安全与健康法案的要求，由供应商来提供的88 Consider the f
44、ollowing alternatives for the disposal of surplus materials? sell in the secondary marketplace use elsewhere within the organization return to suppliers donate to charityWhich of the following options BEST presents these alternatives in order of return on investment (from most to least)?A B C D 思考下列
45、选项，哪项最适合来清除多余材料 卖给二手市场 用与公司内的其他地方 返还给供货方 捐给慈善企业下列选项中按投资回报的顺序（从最多到最少）的是Answer: BQuestions 89 to 90 refer to the following environmentally related laws:A Occupational Safety and Health Act(OSHA) B Comprehensive Environmental Responsibility, Compensation and Liability Act (CERCLA)C Resource Conservatio
46、n and Recovery Act (RCRA)D Hazardous Materials Transportation Act (HMTA)Select from the options above the one BEST described by each of the following A choice may be used once, more than once, or not at all.问题 89 到 90 涉及到下列环境相关的法律A 职业安全与卫生条例 B 综合环境反应，补偿与义务法案C 资源保护与恢复法案D 危险品运输条例89 Legislation that es
47、tablishes cradle-to-grave liability ownership for, and requires closed-loop documentation on, a specified list of materials found to be hazardous to human health or the environment该法案是对责任方的义务的从产品摇篮到坟墓的责任限定，需要一个闭环的文件，对人的健康和对环境的危害的材料的详细说明的列表。Answer: C学习指南 10890 Legislation that regulates the clean-up
48、of releases of hazardous substances into the environment and cleanup of inactive, contaminated wastes sites法律规定了将排放到环境中的危害物质加以清洁处置，同时也规定了清理没用的、藏乱不堪的废物堆放地。Answer: B91 Which of the following government departments /agencies defines categories of materials that are considered hazardous in waste disposal?
