2013年一级建造师工程经济考试真题及答案.doc-资料库

position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way,is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity,is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the imageof the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of "two not" phenomenon rendering four a features: a is positions consumption system lost has due of binding , right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many "two" phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to "keep a car", but also "dependants", leading to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year,cars for private purposes or 2013 年一级建造师工程经济考试真题及答案一.单项选择题（共 60 题，每题 1 分．每题的备选项中，只有 1 个最符合题意） 1、某施工企业向银行借款 250 万元，期限 2 年，年利率 6%，半年复利利息一次．第二年还本付息，则到期企业需支付给银行的利息为（）万元． A.30.00 B.30.45 C.30.90 D.31.38 【参考答案】D 【参考解析】250×(1+6％/2)4-250=31.38，或者一年的实际利率=（1+6%/2）^2-1=6.09%，则 250×(1+6.09%)^2-250=31.377，参见教材 P6，12 。 , 10 2、某施工企业投资 200 万元购入一台施工机械，计划从购买日起的未来 6 年等额收回投资并获取收益．若基准收益率为 10％，复利计息，则每年末应获得的净现金流入为（）万元。 A.200× （A/P B.200× （F/P，10 C.200× (A/P D.200× (A/F, 【参考答案】A 【参考解析】200 万为现值，6 年等额回收投资并取得收益，则求 A。参见教材 P9. % ，6） ) , 7 , 10 %，6 7 ) % 10 % , ) 3、某垃圾处理项目得到政府 300 万元的财政补贴，则这 300 万元应计入财务计划现金流量表中的（). A.经营活动净现金流量 B.投资活动净现金流量 C.筹资活动净现金流量 D.营业收入【参考答案】A 【参考解析】300 万元为政府财政补贴，财政补贴收入应计入补贴收入，列入技术方案投资现金流量表，资本斤现金流量表和财务计划现金流量表。而根据财务计划现金流量表，补贴收入属于经营活动净现金流量。参加教材 p44. 4、某设备 5 年前的原始成本是 10 万元，现帐面价值是 3 万元，市场价值是 2 万元，则该设备的沉没成本为（）万元． A.1 B.3 C.7 D.8 【参考答案】 A 【参考解析】沉没成本=设备账面价值—当前市场价值，3-2=1．参见教材 P 56。 5、某设备在不同使用年限（1 至 7 年）时的平均年度资产消耗成本和平均年度运行成本如宜都市认真贯彻省、宜昌市安全生产教育培训工作有关精神，按照继续深入开展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间leaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more than 100,000 yuan. Third, high efficiency and low cost of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices must be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty consumption standards, calibration, is not contrary to policy. Second, according to the local financial situation and people's sustainability, public servants ' duty consumption standards approved, both financial reach, and people passing through. Third, according to the operational needs of civil servants responsible for authorized public servants ' duty consumption standards, both In reform of method Shang, approved civil servants positions consumption standard to "big unified, and small dispersed" suitable, that most positions consumption project should according to policy provides proposed unified standard, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible disposal right; but since set of standard must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty consumption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty consumption use of subsidies. Therefore, we must establish and perfect with public servants ' duty consumption high and low positions, but also the nature of the work and the workload. monetization reform support of the series of governance systems such as the civil service examination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervision organs, financial, auditing departments should strengthen supervision and inspection of public servants ' duty consumption monetization reform progress, to strengthen the reform of public servants ' duty consumption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty consumption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demonstrated its importance and urgency. First of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, the

position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way,is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity,is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the imageof the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of "two not" phenomenon rendering four a features: a is positions consumption system lost has due of binding , right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many "two" phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to "keep a car", but also "dependants", leading to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year,cars for private purposes or 下表所示，则该设备在静态模式下的经济寿命为（）年。 A.3 B.4 C.5 D.6 【参考答案】B 【参考解析】静态模式下，不考虑资金的时间价值．则年平均使用用成本=min ｛平均年资产消耗成本+平均年度运行成本}=40.即 4 年为该设备的经济寿命。参见教材 P58。 6、关于设备租赁的说法，错误的是（）。 A.融资租赁通常适用于长期使用的贵重设备 B.临时使用的设备适宜采用经营租赁方式 C.经营租赁的任一方可以以一定方式在通知对方后的规定期限内取消租约。 D.租赁期内，融资租赁承担人拥有租赁设备的所有权【参考答案】D 【参考解析】租赁期间承租人对租用设备无所有权，只有使用权。参见教材 P61。 7、某工程合同总价 300 万元，工程预付款为合同总额的 20%，主要材料.构件占合同总额的 50%，则工程预付款的起扣点为（）万元 A.200 B.150 C.180 D.140 【参考答案】 C 【参考解析】工程预付款的起扣点= P242。 %＝180（万元），教材 300-300 50 * 20 % / ) 8、根据《建设工程工程量清单计价规范》（GB50500-2013)，关于工程量清单编制的说法，正确的是( A.同一招标工程的项目编码不能重复 B.措施项目都应该以“项”为计量单位 C.所有清单项目的工程量都应以实际施工的工程量为准 D.暂估价是用于施工中可能发生工程变更时的工程价款调整的费用【参考答案】 A 【参考解析】B 的反例是模板工程量，C 以实体净量为准，D 应为暂列金额的概念，见教材宜都市认真贯彻省、宜昌市安全生产教育培训工作有关精神，按照继续深入开展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间leaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more than 100,000 yuan. Third, high efficiency and low cost of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices must be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty consumption standards, calibration, is not contrary to policy. Second, according to the local financial situation and people's sustainability, public servants ' duty consumption standards approved, both financial reach, and people passing through. Third, according to the operational needs of civil servants responsible for authorized public servants ' duty consumption standards, both In reform of method Shang, approved civil servants positions consumption standard to "big unified, and small dispersed" suitable, that most positions consumption project should according to policy provides proposed unified standard, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible disposal right; but since set of standard must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty consumption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty consumption use of subsidies. Therefore, we must establish and perfect with public servants ' duty consumption high and low positions, but also the nature of the work and the workload. monetization reform support of the series of governance systems such as the civil service examination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervision organs, financial, auditing departments should strengthen supervision and inspection of public servants ' duty consumption monetization reform progress, to strengthen the reform of public servants ' duty consumption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty consumption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demonstrated its importance and urgency. First of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, the

position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way,is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity,is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of "two not" phenomenon rendering four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many "two" phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to "keep a car", but also "dependants", leading to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year,cars for private purposes or P220-224。 9、当初步设计有详细设备清单时，编制设备及安装工程概算宜采用的编制方法是（). A.扩大单价法 B.概算指标法 C.预算单价法 D.类似工程预算法【参考答案】C 【参考解析】当初步设计详细，达到一定程度，编制设备及安装工程概算宜采用的方法是预算单价法。 10、某项目设计年产量为 6 万件，每件售价为 1000 元，单位产品可变成本为 350 元，单位产品营业税金及附加为 150 元，固定成本为 360 万元，则用生产能力利用率表示的项目盈亏平衡点为（) 。 A.30 % B.12 % C.15 % D.9 % 【参考答案】B 【参考解析】BEP(%）＝360 万／[(1000-350-150)×6 万]＝12%，用生产能力利用率表示盈亏平衡点，见教材 P37 例题 1Z-2。 11、根据《建设工程工程量清单计价规范》（GB50500—2013)，应列入规费清单的费用是（） A.上级单位管理费 B.大型机械进出场及安拆费 C.住房公积金 D.危险作业意外伤害保险费【参考答案】C 【参考解析】规费包括社会保险费（养老保险费.失业保险费.医疗保险费.生育保险费.工伤保险费）.住房公积金.工程排污费，见教材 P224。 12、根据现行《建筑安装工程费用项目组成》（建标【2013】44 号），施工现场按规定缴纳的工程排污费应计入建筑安装工程（). A.风险费用 B.规费 C.措施费 D.企业管理费【参考答案】 B 【参考解析】按照建标【2013】44 号，规费包括社会保险费（养老保险费.失业保险费.医疗保险费.生育保险费.工伤保险费）.住房公积金.工程排污费。 13、下列财务指标中，数值越高，表明企业资产的盈利能力越强的指标是（）. A.总资产报酬率 B.营业增长率

position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way,is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity,is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the imageof the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of "two not" phenomenon rendering four a features: a is positions consumption system lost has due of binding , right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many "two" phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to "keep a car", but also "dependants", leading to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year,cars for private purposes or C.速动比率 D.总资产周转率【参考答案】 A 【参考解析】总资产报酬率是评价企业盈利能力的指标，B 为发展能力指标，C 为偿债能力指标，D 为资产管理比率指标，见教材 P133-136。 14、某企业从银行借入一笔长期贷款 2000 万元，手续费率为 0.2%，年利率为 7%，期限为 5 年，每年结息一次．年末付息．到期一次还本，企业所得税税率为 25%，则该项借款的资金成本率为（). A.7.27 B.7.2I C.5.25 D.5.45 【参考答案】 C 【参考解析】7%* (1—25%)/(1 一 0.2%）=5.26%，与借款数额无关，见教材 P139 例 1Z-1。 % % % % 15、编制预算定额人工消耗量时，人工幅度差用于人工定额中未包括的，而在一般正常施工情况下又不可避免的一些（). A.返工用工 B.低效率用工 C.用工浪费 D.零星用工【参考答案】D 【参考解析】人工幅度差用工指人工定额中未包括的，而在一般正常施工情况下又不可避免的一些零星用工。 16、下列工程经济效果评价指标中．属于盈利能力分析动态指标的是（）。 A.财务净现值 B.投资收益率 C.借款偿还期 D.流动比率【参考答案】 A 【参考解析】净现值是指投资方案所产生的现金净流量以资金成本为贴现率折现之后与原始投资额现值的差额。净现值法就是按净现值大小来评价方案优劣的一种方法。净现值大于零则方案可行，且净现值越大，方案越优，投资效益越好。 17、根据《建设工程工程量清单计价规范》（GB50500—2013).因不可抗力事件导致的损害及其费用增加，应由承包人承担的是（). A.工程本身的损害 B.承包人的施工机械损坏 C.发包方现场的人员伤亡 D.工程所需的修复费用【参考答案】B 【参考解析】根据不可抗力的责任划分，因不可抗力事件导致的损害及其费用增加，应由承宜都市认真贯彻省、宜昌市安全生产教育培训工作有关精神，按照继续深入开展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间leaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more than 100,000 yuan. Third, high efficiency and low cost of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices must be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty consumption standards, calibration, is not contrary to policy. Second, according to the local financial situation and people's sustainability, public servants ' duty consumption standards approved, both financial reach, and people passing through. Third, according to the operational needs of civil servants responsible for authorized public servants ' duty consumption standards, both In reform of method Shang, approved civil servants positions consumption standard to "big unified, and small dispersed" suitable, that most positions consumption project should according to policy provides proposed unified standard, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible disposal right; but since set of standard must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty consumption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty consumption use of subsidies. Therefore, we must establish and perfect with public servants ' duty consumption high and low positions, but also the nature of the work and the workload. monetization reform support of the series of governance systems such as the civil service examination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervision organs, financial, auditing departments should strengthen supervision and inspection of public servants ' duty consumption monetization reform progress, to strengthen the reform of public servants ' duty consumption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty consumption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demonstrated its importance and urgency. First of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, the

position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way,is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity,is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of "two not" phenomenon rendering four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many "two" phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to "keep a car", but also "dependants", leading to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year,cars for private purposes or 包人承担的是施工机械损坏。 18、关于工程量清单招标中计日工程报价技巧的说法，正确的是（）。 A.单纯对计日工程报价应报低价 B.招标文件中有名义工程量的计日工程报高价 C.单纯对计日工程报价应报高价 D.招标文件中有名义工程量的计日工应报低价【参考答案】C 【参考解析】注意计日工的报价，如果是单纯对计日工报价，可以报高一些，但如果招标文件中有一个假定的名义工程量时，需要具体分析是否报高价，以免提高总报价。 19、根据《建设工程工程量清单计价规范》（GB50500—2013).招标人委托工程造价咨询人编制的招标工程量清单．其封面应有招标人和（）盖章确认． A.编制清单的造价员 B.造价咨询人的造价工程师 c.工程造价咨询人的法人代表 D.工程造价咨询人【参考答案】D 【参考解析】招标人委托工程造价咨询人编制的招标工程量清单．其封面应有招标人和工程造价咨询人盖章确认。见教材 P268 页表 1Z—1。 . 20、根据现行《企业会计准则》，下列交易事项中，应计入当期利润的是（) A.收到上期出售产品的货款 B.上期购买的货物，但是本期才支付的货款 C.上期已经进行的销售宣传，但是本期才支付的宣传费 D.当期已经出售的产品，但是货款还没有收到【参考答案】D 【参考解析】会计核算的基础分为收付现制和权责发生制，企业会计准则规定，企业应当以权贵发生制为基础进行会计确认，计量和报告，权责发生制的前提，权责发生制要求，凡是当期已经实现的收入和已经发生或应当负担的费用，无论款项是否收付，都应当作为当期的输入和费用，计入和润表。 21、某工程钢筋加工有现场制作和外包加工两个方案，现场制作方案的固定费用 12 万元，每吨加工费用 150 元；外包加工每吨加工费用 250 元，则仅从经济上考虑时，现场制作方案的实用范围是钢筋总加工量在（) A.1200 吨以上 B.480 吨以上 C.480—800 吨之间 D.800—1200 吨之间【参考答案】 A 【参考解析】现场制作方案的费用 Z1=12 万+x×150 元，外包加工的费用 Z2=0 万+x×250 元，则计算两种方案的平衡点为 Z1=Z2，加工量 x =1200 吨，则适用于现场加工方案的加工量为 1200 吨以上。平衡点具体含义见教材 P80 页 1Z 图。

position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way,is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity,is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the imageof the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of "two not" phenomenon rendering four a features: a is positions consumption system lost has due of binding , right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many "two" phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to "keep a car", but also "dependants", leading to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year,cars for private purposes or ) 22、对采用通用图纸的多个工程施工图预算进行审查时，为节省时间，宜采用的审查方法是 ( A.全图审查法 B.筛选审查法 C.对比审查法 D.标准预算审查法【参考答案】D 【参考解析】“筛选”是能较快发现问题的一种方法，简单易懂，审查速度快，便于发现问题，参加教材 p218-219 23、根据现行《建筑安装工程费用项目组成》（建标【2013】44 号），企业按规定为职工缴纳的基本养老保险属于（) A.规费 B.企业管理费 C.措施费 D.人工费【参考答案】 A 【参考解析】规费包括社会保险费（养老保险费.失业保险费.医疗保险费.生育保险费.工伤保险费）.住房公积金.工程排污费． 24、设计概算的“三级概算”是指（) A.建筑工程概算.安装工程概算.设备及工器具购置费概算 B.建设投资概算.建设期利息概算.铺底流动资金概算 C.主要工程项目概算.辅助和服务性工程项目概算.室内外工程项目概算 D.单位工程概算.单项工程综合概算.建设工程项目总概算【参考答案】D 【参考解析】设计概算的“三级概算”是指单位工程概算.单项工程综合概算.建设工程项目总概算，见教材 P195 。 25、某工程已有详细的设计图纸，建筑结构非常明确，采用的技术很成熟，则编制该单位建筑工程概算精度最高的方法是（) A.概算指标法 B.类似工程预算法 c.修正的概算指标法 D.概算定额法【参考答案】D 【参考解析】概算定额法适用于已有详细的设计图纸，建筑结构非常明确，采用的技术很成熟的工程。见教材 P 197. 26、某施工企业 2012 年度工程结算收入为 1000 万元，营业成本和营业税金及附属加为 300 万元，管理费用 200 万元，财务费用为 100 万元，其他业务收入为 200 万元，投资收益 150 万元，营业外收入为 100 万元，营业外支出为 80 万元，所得税为 100 万元，则企业当年营业利润为（）万元． A.500 宜都市认真贯彻省、宜昌市安全生产教育培训工作有关精神，按照继续深入开展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间leaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more than 100,000 yuan. Third, high efficiency and low cost of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices must be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty consumption standards, calibration, is not contrary to policy. Second, according to the local financial situation and people's sustainability, public servants ' duty consumption standards approved, both financial reach, and people passing through. Third, according to the operational needs of civil servants responsible for authorized public servants ' duty consumption standards, both In reform of method Shang, approved civil servants positions consumption standard to "big unified, and small dispersed" suitable, that most positions consumption project should according to policy provides proposed unified standard, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible disposal right; but since set of standard must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty consumption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty consumption use of subsidies. Therefore, we must establish and perfect with public servants ' duty consumption high and low positions, but also the nature of the work and the workload. monetization reform support of the series of governance systems such as the civil service examination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervision organs, financial, auditing departments should strengthen supervision and inspection of public servants ' duty consumption monetization reform progress, to strengthen the reform of public servants ' duty consumption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty consumption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demonstrated its importance and urgency. First of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, the

position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way,is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity,is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of "two not" phenomenon rendering four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many "two" phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to "keep a car", but also "dependants", leading to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year,cars for private purposes or B.520 C.750 D.670 【参考答案】 C 【参考解析】营业利润＝1000—300—200—100 P 112。 + 200 ＋150＝750 （万元），见教材 27、某跨年度项目的合同价为 10000 万元，预计合同总成本 8500 万元，资产负债表日以前会计年度累计已确认的收入为 6000 万元，该工程已完成工程进度的 80% ，则当期应确认的合同收入为（）万 A.1500 B.2000 C.2500 D.4000 【参考答案】 B 【参考解析】确认合同收入＝1000×80%—6000＝2000（万元），见教材 P 110—111。 28、编制某工程项目投资估算时，项目建设期 2 年，第一年贷款 800 万元，第二年贷款 600 万元，贷款年利率 10% ，则该项目建设期利息总和为（）万元． A.154 B.114 C.140 D.144 【参考答案】A 【参考解析】建设期利息计算，第一年利息 = （ 800/2 ） *10%=40 万元，第二年利息 =(800+40+600/2)*10%=114，合计=154 万元，见教材 P 163 例 1Z。 29、根据现行《建筑安装工程费用项目组成》（建标【2013】44 号），职工的劳动保险费应计入（). A.规费 B.企业管理费 C.措施费 D.人工费【参考答案】B 【参考解析】按照建标【2013】44 号文件企业管理费内容包括“6.劳动保险和职工福利费：是指由企业支付的职工退职金.按规定支付给离休干部的经费，集体福利费.夏季防暑降温. 冬季取暖补贴.上下班交通补贴等。”，实质上还是考核建标【2003】206 号文件，见教材 P 170。 30、租赁公司购买一台设备用于出租，设备的价格为 128 万元，可以租赁 6 年．每年年末支付租金，折现率为 10% ，附加率为 4%，租赁保证金和设备费的时间价值忽略不计，则按附加率法计算的年租金为（)万元． A B .34.99 .28.59

position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way,is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty consumption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a person of integrity,is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the imageof the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of "two not" phenomenon rendering four a features: a is positions consumption system lost has due of binding , right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many "two" phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to "keep a car", but also "dependants", leading to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year,cars for private purposes or .24.32 .39.25 C D 【参考答案】D 【参考解析】附加率法计算的年租金=128×（1+6*10%）/6+128*4%=39.25，见教材 P63。 31、某机械台班产量为 4m3 ，与之配合的工人小组由 5 人组成，则单位产品的人工时间定额为（）工日。 A．0.50 B．0.80 C．1.20 D．1.25 【参考答案】D 【参考解析】单位产品的人工时间定额=小组成员工日数总和/机械台班产量=5/4=1.25，见教材 P179。 ) ，招标工程量清单 50500—2013 32、根据《建设工程工程量清单计价规范》（GB 的准确性的完整性应由（）负责． A.投标人 B.招标人指定的招标代理机构 c.招标人的上级部门 D.招标人【参考答案】D 【参考解析】招标工程量清单的准确性和完整性应由招标人负责，见教材 P220。 ) ，采用工程量清单招 33、根据《建设工程工程量清单计价规范》（GB50500—2013 标的工程，投标人在投标报价时不得作为竞争性费用的是（). A.工程定位复测费 B.税金 c.冬雨季施工增加费 D.总承包服务费【参考答案】B 【参考解析】规费和税金不得作为竞争性费用，见教材 P238。 34、根据现行《企业会计准则》，对于资产负债表日起一年内到期的负债，企业预计不能自主地将清偿义务展期，但在资产负债表日后，财务报告批准报出日前签订了重新安排清偿计划协议，则该项负债应归类为（）。 A.非流动负债 B.流动负债 c.应付票据 D.长期应付款【参考答案】B 【参考解析】对于在资产负债表日起一年内到期的负债，企业预计能够自主地将清偿义务展期至资产负债表日起一年以上的，应当归类为非流动负债；不能自主地将清偿义务展期的，即使在资产负债表日后.财务报表批准报出日前签订了重新安排清偿计划协议，该项负债仍宜都市认真贯彻省、宜昌市安全生产教育培训工作有关精神，按照继续深入开展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间leaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more than 100,000 yuan. Third, high efficiency and low cost of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices must be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty consumption standards, calibration, is not contrary to policy. Second, according to the local financial situation and people's sustainability, public servants ' duty consumption standards approved, both financial reach, and people passing through. Third, according to the operational needs of civil servants responsible for authorized public servants ' duty consumption standards, both In reform of method Shang, approved civil servants positions consumption standard to "big unified, and small dispersed" suitable, that most positions consumption project should according to policy provides proposed unified standard, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible disposal right; but since set of standard must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty consumption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty consumption use of subsidies. Therefore, we must establish and perfect with public servants ' duty consumption high and low positions, but also the nature of the work and the workload. monetization reform support of the series of governance systems such as the civil service examination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervision organs, financial, auditing departments should strengthen supervision and inspection of public servants ' duty consumption monetization reform progress, to strengthen the reform of public servants ' duty consumption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty consumption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demonstrated its importance and urgency. First of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, the

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