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1、2011建造师建筑工程经济(Constructionengineereconomyofconstructiondivision2011)1.residentialdevelopmentprojects,themarketforecastforthepriceof2300yuan/squaremeters,thevariablecostis900yuan/squaremeters,fixedcostis5millionyuan,comprehensivesalestaxto150yuan/squaremete
2、rs.TheprojectshouldbedevelopedatleastInordertoprotecttheresidentialareaofsquaremeters).A.6500B.4000C.5420D.4635Answer:BAnalysis:5millionyuan/(2300yuan/squaremeters-900yuan/squaremeters-150yuan/squaremeters)2.inthecashflowstatement,theoperatingcostisinstead
3、ofthetotalcostascashoutflow.Thepurposeis().A.reducescashoutflowbyB.andincreasescashoutflowsC.avoidscalculatingrepeatedD.toavoidcalculationomissionAnswer:C3.itisknownthattheannualproductioncostofaprojectis12millionyuan,thetotalsalescost,managementcostandfin
4、ancialcostare20%oftheproductioncost,thedepreciationfeeofthefixedassetsis2millionyuan,andtheamortizationcostis800thousandyuan.Theannualoperatingcostoftheprojectis(Millionyuan.A.1720B.1160C.1240D.1480Answer:BAnalysis:Totalcost=productioncost+salesexpenses,ma
5、nagementexpensesandfinancialcosts=1200+1200x20%=1440million,operatingcosts=totalcost-depreciation,simplification,amortizationcosts-interestexpense=1440-200-80=1160yuan.4.theannualsavingsrateofthebankis1.98%,theinteresttaxrateis20%,andtheinflationrateis2.8%
6、.Therealinterestrateoftheannualsavingsis(theannualeffectiveinterestrate)).A.1.98%B.1.584%C.1.216%D.4.384%Answer:CAnalysis:1.98%x(1-20%)-2.8%=-1.216%5.theconsequencesofphysicalwearoftheequipmentare().A.valuedecreases,thevalueofuseunchanged,B.valuedecreases,
7、andthevalueofusedecreasesC.valueisconstant,usevaluereduces,D.valueischangeless,usevalueischangelessAnswer:B6.thefollowingitemsshallnotbeincludedintheincomefromtheuseofthetransferredassets.A.interestincome.B.rentalincomeC.royaltyincomeD.constructioncontract
8、revenueAnswer:D7.thecreditlineisbasedontheagreementthatthebankallowstheborrowertoborrowmoneyfromthebank.A.limitB.minimumlimitC.ceilingD.loanunusedAnswer:C8.andaccountingstatementsandotherrelevantinformationas