Baumeister in HFP Practice Questions - Baumeisterin Baumeister mit eidgenössischem Diplom (HFP) Maître entrepreneur-constructeur avec diplôme fédéral Exam - Baumeister in HFP Practice Questions - Baumeisterin Baumeister mit eidgenössischem Diplom (HFP) Maître entrepreneur-constructeur avec diplôme fédéral Exam

Question 1

Under Art. 716a Para. 1 of the Swiss Code of Obligations (OR), which of the following executive responsibilities of the Board of Directors (Verwaltungsrat) of a construction enterprise (Bauunternehmung AG) is strictly inalienable and non-transferable (unübertragbar und unentziehbar)?

The ultimate direction of the company and issuance of the necessary directives (Oberleitung der Gesellschaft) The direct daily supervision of site construction managers (Bauführer) and foremen on individual construction sites The operational negotiation of supplier discounts and material purchase contracts for daily concrete orders The technical calculation and submission of individual standard NPK tender bids below CHF 100,000

Correct Answer:

The ultimate direction of the company and issuance of the necessary directives (Oberleitung der Gesellschaft)

Question 2

A Swiss construction AG has a fully paid-in share capital (Aktienkapital) of CHF 2,000,000 and statutory legal reserves (gesetzliche Gewinn- und Kapitalreserven) of CHF 600,000. At the financial year-end closing, the audited balance sheet shows accumulated operating losses of CHF 1,400,000, reducing reported net equity (Eigenkapital) to CHF 1,200,000. Under revised Swiss corporate law (Art. 725a OR), what is the legal status and mandatory obligation of the Board of Directors?

The company is immediately overindebted (Überschuldung); the Board must notify the bankruptcy judge (Konkursrichter) within 10 days There is a statutory capital loss (Kapitalverlust); the Board must convene a General Meeting without delay and propose financial restructuring measures The net equity is sufficient because it exceeds CHF 1,000,000; the Board has no statutory disclosure or restructuring obligations The Board must immediately convert the entire share capital into non-voting participation certificates (Partizipationsscheine)

Correct Answer:

There is a statutory capital loss (Kapitalverlust); the Board must convene a General Meeting without delay and propose financial restructuring measures

Question 3

Under the Swiss Code of Obligations (Art. 958c OR) and Swiss commercial accounting practice, what is the primary prerequisite for applying the Percentage of Completion Method (POCM) rather than the Completed Contract Method (CCM) to recognize revenue on long-term multi-year construction projects (langfristige Fertigungsaufträge)?

A binding contract exists, total project costs and revenues can be reliably measured, and the stage of completion can be verified with high certainty The construction company must be listed on the SIX Swiss Exchange and have annual revenues exceeding CHF 100,000,000 The client must have deposited 100% of the total contract sum in a blocked Swiss escrow account prior to ground-breaking The cantonal commercial register and tax administration must grant joint advance written permission for each individual contract

Correct Answer:

A binding contract exists, total project costs and revenues can be reliably measured, and the stage of completion can be verified with high certainty

Question 4

A Baumeister enterprise owns a fleet of crawler excavators and heavy dump trucks with a historical acquisition cost of CHF 6,000,000 and an estimated fair market value of CHF 3,200,000. In the statutory commercial balance sheet under Art. 960a OR, the fleet has been depreciated down to a symbolic book value of CHF 1. What are the legal implications regarding hidden reserves (stille Reserven) under Art. 959c and 960e OR?

The formation of hidden reserves on plant and equipment is strictly illegal under Swiss OR and triggers immediate tax penalties for fraudulent accounting The company must revalue the fleet to fair market value on the balance sheet and pay a 35% federal withholding tax (Verrechnungssteuer) immediately The hidden reserves of CHF 3,200,000 are legally permissible under Swiss OR, but if their net dissolution materially improves reported annual profit, it must be disclosed in the notes (Anhang) The hidden reserves must be credited to a special blocked bank account under the joint control of the cantonal labor inspectorate

Correct Answer:

The hidden reserves of CHF 3,200,000 are legally permissible under Swiss OR, but if their net dissolution materially improves reported annual profit, it must be disclosed in the notes (Anhang)

Question 5

According to the SBV machine cost calculation guidelines (Maschinenkostenberechnung des Schweizerischen Baumeisterverbands), which formula correctly captures the total hourly operational machine cost (Maschinenkosten pro Betriebsstunde) for a 20-tonne hydraulic excavator excluding the machine operator?

(Total acquisition cost / 100) + daily diesel consumption in liters multiplied by the statutory minimum wage Total purchase price divided by the total number of calendar days in the year plus 8.1% Swiss VAT Direct diesel fuel costs multiplied by the overhead markup factor (Geschäftsgemeinkostenzuschlag) of 1.25 (Annual depreciation + imputed interest + insurance/tax) / annual operating hours + (repair & maintenance + fuel & lubricants) per operating hour

Correct Answer:

(Annual depreciation + imputed interest + insurance/tax) / annual operating hours + (repair & maintenance + fuel & lubricants) per operating hour

Question 1

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Prepare with the Baumeister in HFP Practice Questions - Baumeisterin Baumeister mit eidgenössischem Diplom (HFP) Maître entrepreneur-constructeur avec diplôme fédéral Exam practice quiz. This question bank includes 100 questions covering swiss, construction, concrete, legal, and enterprise. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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Baumeister in HFP Practice Questions - Baumeisterin Baumeister mit eidgenössischem Diplom (HFP) Maître entrepreneur-constructeur avec diplôme fédéral Exam

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Baumeister in HFP Practice Questions - Baumeisterin Baumeister mit eidgenössischem Diplom (HFP) Maître entrepreneur-constructeur avec diplôme fédéral Exam

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