[upload=rar]viewFile.asp?ID=2811[/upload]一、单项选择题$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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1.在对建设项目进行评价时，当 时，项目可行。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A：财务评价可行，国民经济评价不可行；$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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B：财务评价可行，国民经济评价可行；$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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C：财务评价不可行，国民经济评价不可行；$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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D：财务评价不可行，国民经济评价可行；$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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2.施工图预算应采用 编制。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A施工定额 B预算定额 C概算定额 D估算指标$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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3.今有某项投资1000万元，投资利润率为10%，按复利计算，十年末共可得本利和 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A 1100万元 B 2000万元 C 2356万元 D 2594万元$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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4.进行可行性研究的时间是在 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A投资决策阶段 B设计阶段 C施工阶段 D使用阶段$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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5.资金的时间价值是有大小的，通常用 来度量。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A利润 B利息 C净现值 D净年值$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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6..竣工决算是有 编制的$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A设计单位 B施工单位 C建设单位 D监理单位$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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7.若名义利率为10%，一年计息4次，则年实际利率为 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A 2.5% B 5% C 10% D 10.38% $Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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8.修正设计概算是在 编制的。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A施工图设计阶段 B初步设计阶段 C可行性研究阶段 D技术设计阶段$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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9.下列指标中反映项目财务清偿能力的指标是 。 $Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A；内部收益率 B：借款偿还期 C：投资回收期 D：净现值 $Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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10.方案1的投资额大于方案2的投资额，若差额投资净现值△NPV12大于零，则说明 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A 方案1优 B方案2优 C方案1和方案2相同 D无法判断$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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二、多项选择题$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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1.现金流量图应表明 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A资金的发生时间 B资金的数额大小 C资金的流向 D资金的利率 $Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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2.材料预算单价中应包括的费用有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A供应价 B采保费 C场外运输损耗 D场内运输损耗$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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3.施工图预算编制依据的有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A施工图设计资料 B施工招标文件 C施工定额 D预算定额$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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4.工程量清单的具有 等特点。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A竞争性强 B适应性强 C保险性好 D管理简单$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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5.下列费用中属于建筑安装工程费的有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A施工技术装备费 B工程质量监督费 C研究试验费 D税金$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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6.在盈亏平衡分析中，下列说法正确的是 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A在盈亏平衡点固定成本等于变动成本 B在盈亏平衡点总收入等于总支出$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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C在盈亏平衡点各方案的总支出相等 D盈亏平衡点产量越低，抗风险能力越强$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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7.下列费用中属于机械台班单价组成内容的有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A机械场外运输费 B折旧费 C燃料动力费 D经常修理费$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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8.使用概算定额的设计文件有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A投资估算 B施工图预算 C设计概算 D修正设计概算$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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9.工程支付应以 为依据。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A技术规范 B报价单 C工程量 D日常记录$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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10.根据我国现行规定，工程费用由 组成。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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15.在进行国民经济评价时，以下 属于收益。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A过路（桥）费的收入 B客、货运输成本降低的收益$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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C客、货在途时间节约产生的收益 D交通事故减少产生的收益$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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16.企业流动资产是指可以在一年内或超过一年的经营周期内变现或者运用的资产，包括 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A反映企业在一定时期内经营成果的财务报表 B是一种动态报表$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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C反映企业在一定时期内财务状况变动情况的报表 D是一种静态报表$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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18.无论施工企业是否盈利，都应交纳 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A营业税 B增值税 C城市建设维护税 D教育费附加$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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19施工企业机器设备评估主要采用 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A清算价格法 B收益法 C成本法 D市场法$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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20.直接工程费包括了 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A直接费 B间接费 C其他直接费 D现场经费$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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21.在对投资方案进行经济效益评价时，在经济上可接受的是 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A内部收益率大于基准收益率 B净年值大于零$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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22. 竣工决算的编制依据有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A 施工单位的交工报告 B竣工图表 $Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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C结算及索赔等资料 D历年度的基本建设投资计划 $Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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23.工程量清单一般包括 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A工程细目 B计日工明细表 C工程量清单汇总表 D前言$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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24.工程支付项目主要分为清单支付和合同支付，属于合同支付项目的有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A保留金 B材料、设备预付款 C暂定金额 D动员预付款$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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25.《企业财务通则》对我国传统的企业财务制度进行了重大改革,包括 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A建立资本金制度 B改革成本管理制度 C改革折旧制度 D改革工资分配制度$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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26.在我国企业会计准则中，会计核算的基本前提包括 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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27.在概、预算的编制中，人工单价包括 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A生产工人的基本工资 B生产工人的辅助工资$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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C现场管理人员的基本工资 D职工福利$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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29.在价值工程中，对产品作功能分析包括 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A净现值法 B盈亏平衡分析法 C内部收益率法 D敏感性分析法$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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31.如果P位于1年初，A位于每年初，复利利率为i，A的表达式正确的有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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33.在进行国民经济评价时，使用的参数有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A现行价格 B影子价格 C社会折现率 D行业利润率$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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34.工程支付项目主要分为清单支付和合同支付，属于合同支付项目的有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A工程变更费用 B价格调整 C暂定金额 D迟付款利息$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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35.递延资产包括 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A以经营租赁方式租入的固定资产改良工程支出 B开办费$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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C以融资租赁方式租入的固定资产改良工程支出 D摊销期不超过一年的待摊费用$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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36.一般企业的财务报表包括 等。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A资产负责表 B资金来源与运用表 C损益表 D现金流量表$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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37.土地使用权的评估一般可采用 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A路线价法 B市场比较法 C租金现值法 D收益还原法$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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38.固定资产折旧方法中，加速折旧方法有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A工作量法 B年数总和法 C双倍余额递减法 D平均年限法$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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39.项目融资的特点包括 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A融资成本较低 B风险分担 C项目导向 D有限追索$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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40.在下列建设项目筹资方式中，形成项目负债的有 。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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A发行债券 B发行股票 C银行贷款 D设备租赁$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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1.施工企业流动资金贷款利息应在间接费中开支。 （ ）$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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4.机械台班单价中的不变费用只能直接采用，不能改变。 （ ）$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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5.公路基本建设工程概预算编制办法对业主和承包商均具有约束力。 （ ）$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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6.施工图预算一般由施工企业编制。 （ ）$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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8.材料消耗定额中包括材料的场外运输损耗。 （ ）$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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10.机械的动力燃料费应计入材料消耗定额。 （ ）$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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1. 竣工决算报告由哪几部分组成？$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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1．某跨径为40m的石拱桥，其浆砌块石拱圈工程量为600m3，定额消耗见下表，材料预算价格为：原木850元/ m3，锯材1200元/ m3，铁钉6元/公斤，铁丝7元/公斤，325水泥300元/吨，水1元/ m3，中（粗）砂30元/ m3，块石65元/ m3，人工单价20元/工日$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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1．根据交通部颁发的《交通基本建设项目竣工决算报告编制办法》的规定，竣工决算报告由以下四部分组成：$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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3)竣工决算报告说明书。竣工决算报告说明书是竣工决算报告的重要组成部分，主要内容包括工程项目概况；设计概算和基本建设规划执行情况；各项技术经济指标完成情况；各项拨款(或贷款)的使用情况；建设成本和投资效益分析；建设过程中的主要经验教训以及工程遗留问题和解决方案等。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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4)竣工决算报表，包括建设项目工程概况表；财务决算表及附表；工程造价和概算执行情况表；外资使用情况表；交付使用资产总表和明细表等。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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工程量清单描述了工程项目的范围、内容及计量方式和方法，在工程实施期间对工程的计量与支付必须以工程量清单为依据，当发生工程变更及费用索赔时，其参考作用更明显，直接影响监理工程师对单价的确定。$Èù ÔAù}ù-bbs.3c3t.com?*Ñ?Q¢0¦,
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