HKPT's QS 27題詳解 | 27 MC Questions by HKPT

財務與會計基礎

Question 1

All companies must provide several key financial statements. Which of the following is NOT a mandatory core financial statement?

A. Statement of comprehensive income
B. Statement of financial position
C. Internal management budget report
D. Cash flow statement

✅ 答案解析

強制性財務報表包括綜合收益表、財務狀況表、現金流量表等，用於對外披露。內部管理預算報告僅供內部決策，不屬於強制披露的核心財務報表。

財務與會計基礎

Question 2

What is the core difference between management accounts and financial accounts?

A. Management accounts are for internal decision-making, while financial accounts are for external stakeholders
B. Financial accounts are more detailed than management accounts
C. Management accounts are audited, while financial accounts are not
D. They have no essential differences, just different naming conventions

✅ 答案解析

核心區分在使用對象：管理會計面向內部管理層，支持決策；財務會計面向外部利益相關者（投資者、監管機構），需遵循會計準則。

財務與會計基礎

Question 3

The statement of comprehensive income mainly reflects a company's ______, while the statement of financial position focuses on its ______.

A. asset structure; profit and loss over a period
B. profit and loss over a period; asset and liability status at a specific point
C. cash flow; equity changes
D. equity changes; cash flow

✅ 答案解析

綜合收益表是期間報表，反映一段時間損益；財務狀況表是時點報表，反映特定日期資產負債狀況，二者功能明確區分。

財務與會計基礎

Question 4

Which of the following items is typically included in the statement of financial position?

A. Annual sales revenue
B. Operating expenses in the current period
C. Accounts receivable and payable
D. Depreciation expense of fixed assets

✅ 答案解析

財務狀況表列示資產、負債、所有者權益：應收賬款（流動資產）、應付賬款（流動負債）屬於其核心項目，其餘選項為損益表項目。

財務與會計基礎

Question 5

The main purpose of preparing financial accounts for a construction company is to ______.

A. assist project managers in adjusting construction schedules
B. provide transparent financial information for investors and regulatory authorities
C. calculate the bonus of project teams
D. formulate the next year's project bidding plan

✅ 答案解析

財務會計的核心目的是向外部利益相關者提供真實透明的財務信息，協助其做出投資、監管等決策，其餘選項為管理會計功能。

職業道德與客戶服務

Question 6

If you are a contractor QS and your boss asks you to claim for items not entitled under the contract, your most appropriate response is to ______.

A. comply immediately to maintain the boss's trust
B. refuse firmly and explain the contractual risks and professional ethics requirements
C. find a loophole to make the claim appear legitimate
D. pass the task to a colleague to avoid responsibility

✅ 答案解析

根據RICS職業道德準則，QS需堅持誠信，拒絕違反合同的索賠要求，並向老闆說明法律風險，避免違規和聲譽損失。

職業道德與客戶服務

Question 7

According to RICS ethical standards, can a QS accept red pockets or gifts from contractors?

A. Yes, as long as the value is small
B. No, in any case, to avoid conflicts of interest
C. Yes, if it is a festival gift without specific purpose
D. It depends on the company's internal regulations, regardless of RICS requirements

✅ 答案解析

RICS準則禁止QS接受任何可能影響獨立判斷的禮物/紅包，無論價值大小，核心是避免利益衝突，維護職業公正性。

職業道德與客戶服務

Question 8

Which of the following behaviors best reflects the integrity of a QS?

A. Concealing minor errors in the engineering quantity calculation to avoid rework
B. Disclosing all relevant contract information to both the employer and contractor fairly
C. Prioritizing the employer's interests even if it violates the contract terms
D. Accepting hidden commissions from suppliers to reduce project costs

✅ 答案解析

誠信（Integrity）的核心是公正透明：公平向雙方披露合同信息，不偏袒、不隱瞞，符合RICS職業道德的核心要求。

職業道德與客戶服務

Question 9

What is the key to providing high-standard QS professional services?

A. Completing tasks as quickly as possible regardless of accuracy
B. Mastering professional knowledge and maintaining effective communication with all stakeholders
C. Minimizing communication with contractors to avoid disputes
D. Only following the employer's instructions without independent judgment

✅ 答案解析

高標準服務的核心是：1. 紮實的專業知識（成本、合同、法規）；2. 與各方的有效溝通，避免誤解，推動項目順利進行。

職業道德與客戶服務

Question 10

Which of the following is a necessary component of an organization's complaints handling procedure?

A. A fixed complaint acceptance window (only working hours on weekdays)
B. Clear steps for complaint verification, handling, and feedback
C. The right to reject complaints without providing reasons
D. Transferring all complaints to external institutions for handling

✅ 答案解析

有效的投訴處理流程需具備驗證、處理、反饋的清晰步驟，確保投訴得到公正解決，提升客戶滿意度，其餘選項不符合服務原則。

職業道德與客戶服務

Question 11

To promote trust in the QS profession, the most effective measure is to ______.

A. Advertise widely on public platforms
B. Ensure all professional behaviors are compliant with industry standards and transparent
C. Lower service fees to attract more clients
D. Cooperate only with large enterprises and institutions

✅ 答案解析

行業信任來源於規範性和透明度：QS嚴格遵守RICS標準和合同要求，行為公開透明，才能獲得客戶和社會的真正信任。

職業道德與客戶服務

Question 12

When encountering a client with unreasonable demands, a QS should first ______.

A. Refuse directly to avoid subsequent troubles
B. Explain the contractual provisions and professional norms to guide the client to adjust demands
C. Compromise to maintain the client relationship
D. Report to the regulatory authority immediately

✅ 答案解析

面對不合理要求，首要步驟是依據合同條款和專業標準耐心解釋，引導客戶調整預期，平衡原則與客戶關係，避免極端處理方式。

職業健康與安全（OHS）

Question 13

As a QS, your OHS-related responsibility does NOT include ______.

A. Reviewing whether the project budget includes OHS-related costs
B. Supervising the contractor's on-site safety construction operations directly
C. Reminding the employer to reserve funds for OHS facilities
D. Participating in OHS risk assessment meetings for the project

✅ 答案解析

QS的OHS責任集中在成本和合同支持，直接監督現場安全是Safety Officer / Safety Supervisor的職責，非QS工作範疇。

合約管理核心

Question 14

What is the definition of "retention" in construction contracts?

A. A portion of the project payment withheld to ensure the contractor completes defect rectification
B. A deposit paid by the contractor to the employer to guarantee contract performance
C. A penalty for the contractor's delay in construction
D. A bonus for the contractor's high-quality completion of the project

✅ 答案解析

保留金（Retention）是僱主扣留的部分進度款，用於擔保承包商在缺陷責任期內完成修復，不同於履約保證金、罰金或獎金。

合約管理核心

Question 15

The key difference between a letter of intent and a letter of award is that ______.

A. A letter of intent has legal binding force, while a letter of award does not
B. A letter of award is a formal notice of contract award, while a letter of intent is a preliminary intent confirmation without full binding force
C. A letter of intent is issued by the contractor, while a letter of award is issued by the employer
D. There is no essential difference between the two

✅ 答案解析

授標函（LOA）是正式授標通知，具完全法律約束力；意向書（LOI）是初步確認，僅特定事項有約束力，二者均由僱主發出。

合約管理核心

Question 16

Which of the following is NOT an essential element of a legally binding contract?

A. Offer and acceptance
B. Consideration (remuneration or equivalent value)
C. Written form (no oral form is allowed)
D. Intention to create legal relations

✅ 答案解析

書面形式並非強制要求，口頭合同在多數情況下同樣具有約束力。

合約管理核心

Question 17

The difference between express terms and implied terms of a contract is that ______.

A. Express terms are written, while implied terms are oral
B. Express terms are clearly stated in the contract, while implied terms are derived from law or industry practices
C. Express terms are only applicable to large projects, while implied terms are for small projects
D. Implied terms have higher legal effect than express terms

✅ 答案解析

明示條款是合同中明確寫明的條款；默示條款來自法律規定或行業慣例，二者均具法律效力。

合約管理核心

Question 18

The core benefit of using standard contract forms is to ______.

A. Reduce the cost of contract drafting and avoid ambiguous clauses
B. Increase the negotiation space between the employer and contractor
C. Make the contract more favorable to the employer
D. Shorten the project construction period

✅ 答案解析

標準合同的核心優勢是：降低起草成本、減少歧義條款、提供行業認可的風險分配機制。

合約管理核心

Question 19

What does "fluctuation" in construction contracts refer to?

A. Adjustments to the contract price due to changes in material prices, labor costs, etc.
B. Changes in the project construction scope proposed by the contractor
C. Delays in project progress caused by force majeure
D. Disputes between the employer and contractor over payment

✅ 答案解析

價格波動條款（Fluctuation）允許因材料價格、人工成本等市場變化調整合同價格，保護承包商免受通脹風險。

合約管理核心

Question 20

A "bond" in construction projects is mainly used to ______.

A. Provide financial guarantee for the contractor's performance of contractual obligations
B. As an advance payment for the contractor to purchase materials
C. Compensate the employer for losses caused by design changes
D. Pay for the project's OHS-related expenses

✅ 答案解析

保證金（Bond）是由銀行或保險公司出具的財務擔保，確保承包商履行合同義務，若違約僱主可索賠，不同於預付款或罰金。

合約管理核心

Question 21

When selecting the most appropriate form of contract, the first factor to consider is ______.

A. The complexity of the project and the allocation of risks
B. The preferences of the project manager
C. The contract template used in previous projects of the company
D. The lowest service fee of the legal advisor

✅ 答案解析

選擇合同形式需首先考慮項目複雜度（如規模、技術難度）和風險分配（如價格風險由誰承擔），其餘選項非核心考量因素。

合約管理核心

Question 22

Which of the following is a core element of contract documents for construction projects?

A. The employer's internal financial budget
B. Engineering drawings, specifications, and bill of quantities
C. The contractor's staff resume
D. Market research reports on building materials

✅ 答案解析

建築工程合同文件的核心要素包括工程圖紙、規格說明書、工程量清單，這些是定義工程範圍和計價的基礎，其餘選項非合同核心文件。

價值管理與變更管理

Question 23

What is the core meaning of "value for money" in QS work?

A. Achieving the best functional effect at the lowest cost
B. Reducing the project budget as much as possible regardless of quality
C. Using the most expensive materials to ensure project quality
D. Prioritizing the interests of the consulting party to obtain higher service fees

✅ 答案解析

物有所值（Value for Money）的核心是在控制成本的前提下實現最佳功能效果，而非單純追求最低價或最高品質。

價值管理與變更管理

Question 24

During the design stage, the way to implement value for money is to ______.

A. Adopt overly conservative design schemes to avoid risks
B. Conduct value engineering analysis to optimize the design while controlling costs
C. Determine the design scheme only based on the designer's experience
D. Increase the design margin to cope with subsequent changes

✅ 答案解析

設計階段實現物有所值需進行價值工程分析（Value Engineering），在滿足功能需求的前提下優化設計、控制成本，而非過度保守或依賴經驗。

價值管理與變更管理

Question 25

If a contractually valid substantial variation order (VO) needs to be paid to the subcontractor, how can a QS persuade the PM to approve the payment?

A. Hide the relevant contract clauses and only emphasize the project progress needs
B. Provide detailed contractual basis and cost calculation, and explain the impact of non-payment on project progress and quality
C. Threaten to report the PM to the superior if the payment is not approved
D. Compromise to reduce the payment amount without authorization

✅ 答案解析

處理有效的Variation Order（VO）時，QS應提供詳細的合同依據和成本計算，說明不付款對項目進度和質量的影響，以專業方式說服PM批准。

價值管理與變更管理

Question 26

During the tender stage, implementing value for money requires QS to ______.

A. Only select the lowest bidder to reduce costs
B. Evaluate bids comprehensively based on price, technical strength, and past performance
C. Increase the tender deposit to screen out small contractors
D. Shorten the tender period to speed up the project commencement

✅ 答案解析

招標階段實現物有所值需綜合評標，考慮價格、技術實力、過往業績等因素，而非單純追求最低價或設置不合理門檻。

價值管理與變更管理

Question 27

During the construction stage, the key measure to ensure value for money is to ______.

A. Strictly control variation orders and verify the quantity and price of variations
B. Approve all payment applications of the contractor as soon as possible
C. Reduce the frequency of on-site inspections to save labor costs
D. Agree to all the contractor's proposals for material substitution

✅ 答案解析

施工階段確保物有所值的關鍵是嚴格變更令管理（VO），核實變更的數量和價格，避免不必要的成本增加。