CIPS L4M7試験内容、L4M7日本語復習赤本

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CIPS L4M7 Exam Syllabus Topics:

Section	Objectives
Understand inventory control and management	- Storage and warehousing principles - Inventory classification and control methods - Demand forecasting and planning
Understand the key elements of whole-life asset management	- Operation and maintenance planning - Acquisition and procurement strategies - Disposal and end-of-life considerations
Understand the legal and regulatory requirements	- Contractual and warranty obligations - Health and safety regulations - Environmental and sustainability considerations
Understand the concept of whole-life asset management	- Identify key stakeholders in asset management - Define asset management and its role in procurement - Explain the whole-life cost approach
Understand the role of technology in asset management	- Emerging technologies in asset management - Data management and analytics - Asset tracking and monitoring systems
Understand the financial aspects of whole-life asset management	- Financial justification and business case development - Budgeting and forecasting for assets - Total cost of ownership calculations

>> CIPS L4M7試験内容 <<

信頼できるL4M7試験内容 & 有用的CIPS 認定トレーリング - 信頼できる CIPS CIPS Whole Life Asset Management

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CIPS Whole Life Asset Management 認定 L4M7 試験問題 (Q22-Q27):

質問 # 22
When accounting for the disposal of fixed assets, the gain or loss on disposal is equal to...?

A. The difference between resale price and the cost or valuation plus depreciation up to the beginning of the year in which disposal took place
B. The difference between resale price and the cost of that asset
C. The difference between resale price and the cost of the asset less depreciation up to the beginning of the year in which disposal took place
D. The difference between resale price and the cost or valuation less accumulated depre-ciation up to the date of disposal

正解：C

解説：
Fixed assets may be sold anytime during their useful life. This gives rise to the need to derecognize the asset from balance sheet and recognize any resulting gain or loss in the income statement.
The accounting for disposal of fixed assets can be summarized as follows:
- Record cash receive or the receivable created from the sale:
Debit Cash/Receivable
- Remove the asset from the balance sheet
Credit Fixed Asset (Net Book Value)
- Recognize the resulting gain or loss
Debit/Credit Gain or Loss (Income Statement)
Example
ABC LTD purchased a machine for $2000 on 1st January 2001 which had a useful life of 5 years and an estimated residual value of $500. The machine was being depreciated on straight line basis. However, ABC LTD decided to sell the asset on1 January 2003 for $1500 in order to raise cash for the purchase of a new machine.
The disposal of the fixed asset will be recorded as follows:
Record cash received or the receivable arising from the sale:
Debit Cash $1,500
Remove the asset from the balance sheet
As a fixed asset is recognized in the balance sheet at the Net Book Value (i.e. Cost less Accumulated Depreciation), the machine will be removed from the accounts of ABC LTD in two parts:
First, the Machine Cost must be removed by crediting the ledger:
Credit Machine Cost $2,500
Second, the Accumulated Depreciation in respect of the machine must be removed by debiting the ledger:
Debit Accumalated Depreciation $600*
*Accumulated Depreciation: (2000 - 500)/5 x 2 Years
The combined effect of the above two transactions would be to remove the machine's net book value of $1400 (2000 - 600) from the balance sheet.
Recognize the resulting gain or loss on the sale of machine
ABC LTD received $1500 for an asset with a balance sheet worth of $1400. It therefore earned a gain of $100. The gain will be recorded as follows:
Credit Gain on Disposal $100
Reference:
- Accounting for Disposals
- CIPS study guide page 197-198
LO 3, AC 3.3

質問 # 23
Contracts for hire is a method for renting an item from a business that exists to provide items for use from time to time. A contract for hire has which of the following features?

A. Ownership of the item transfers to the person hiring the item at the end of the agreed hire period
B. The person hiring the item contracts to use the item for a stated period, at an agreed rate per period, on agreed terms
C. At the end of the hire period, the person hiring the item keeps possession and lends to other customers
D. A contract for hire is an agreement for the person hiring out the item to sell it to the person hiring the item

正解：B

解説：
A contract for hire allows the hirer to use the item for an agreed period and rate, without ownership transferring. This option provides flexibility and avoids the financial commitment of ownership, aligning with whole-life asset management when short-term use or flexibility is more beneficial than purchase.

質問 # 24
Which of the following are critical factors that must be considered when evaluating warehouse or storage locations?
* The cost of the proposed location
* Who owns the storage location or warehouse
* Access to transport networks
* The number of windows in the building

A. 1 and 4 only
B. 1 and 3 only
C. 2 and 4 only
D. 2 and 3 only

正解：B

解説：
When selecting a warehouse location, it's essential to consider:
* Cost: The expense of the location directly impacts the budget.
* Access to transport networks: Proximity to transportation infrastructure facilitates efficient shipping and receiving.
These factors align with whole-life asset management principles by ensuring cost-effective and accessible storage solutions, contributing to reduced transportation costs and improved logistics.

質問 # 25
A procurement manager is considering leasing premises rather than purchasing them. If the company decides to lease premises, which of the following are correct?
1. The lessee has possession and use of the asset
2. The asset is subject to a hire purchase agreement
3. The lessor retains ownership of the asset
4. At the end of the lease. ownership automatically transfers to the lessee

A. 1 and 3 only
B. 1 and 2 only
C. 2 and 3 only
D. 3 and 4 only

正解：B

質問 # 26
Which of the following statements holds true about inventory holding costs?

A. They depend upon the opportunity cost of tying up funds and the average value of the stock holding
B. They decline as the cost of the inventory item rises
C. They are independent of the average stock level
D. They always exceed total ordering costs

正解：A

解説：
Holding costs (carrying costs) are the costs associated with the storage and handling of physical stock. There are two different types of holding costs:
- Costs related to the value of the goods: financial costs (i.e. the interest on the working capital tied up in inventory, which may be the bank borrowing rate or the company's target for return on capital); cost of insurance; losses due to product deterioration; losses due to obsolescence and redundancy of inventory; losses due to theft, accidental damage etc.
- Costs related to the physical characteristics of the inventory include the following: storage space; power, heat and lighting of the store; movement equipment; labour costs; administration costs.

質問 # 27
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