造价工程师《工程造价案例分析》精讲班讲义

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1、CO土木在线：look_9999CO土木在线执业考试资料目录索引二、成本与费用的估算（一）总成本费用估算1．总成本费用构成与计算总成本费用的构成和估算通常采用以下两种方法。（1）生产成本加期间费用估算法总成本费用=生产成本+期间费用其中，生产成本=直接材料费+直接燃料和动力费+直接工资+其他直接支出+制造费用期间费用=管理费用+财务费用+营业费用（2）生产要素估算法总成本费用=外购原材料、燃料及动力费+工资薪酬+折旧费+摊销费+修理费+利息支出+其他费用式中其他费用包括其他制造费用、其他管理费用和其他营业费用这三项费用，是指由制造费用、管理费用和营业费用中分别扣除工资或薪酬

2、、折旧费、摊销费和修理费等以后的其余部分。重点提示：考试时，一般会忽略“其他费用”生产要素估算法此法从各种生产要素的费用入手，汇总得到总成本费用，见下图所示。采用此方法，不必计算内部各生产环节成本转移，也较容易计算可变成本和固定成本。按生产要素法估算的总成本费用，其结果列入“总成本费用估算表”，见下表。总成本费用可变成本本外购原材料计件工资及福利费外购燃料、动力固定成本计时工资及福利费修理费其他费用折旧费摊销费利息支出经营成本按生产要素估算法总成本费用的构成RummagelablaboratoryofImmunologyandsexuallytransmitteddisea

3、sesoftheskin:1monthforDermatology(includinglaser):1-2monthsofdermatophytosisinroom:1-2monthsNote:thefirstyearofthespecificrotationarrangementsaccordingtothetraineesintheDepartmenttrainingbasewherethecasemaybe.Four,trainingcontentsandrequirements(a),thefirstyearsofrelevantclinicalDepartment

4、rotationscheme,andrequirements1.Rotaryobjective:...Urinarytractinfectionsandpyelonephritisrenaltubulardisease23dialysisandabsorptionorreplacementin3DepartmentofEndocrinology(ward)thyroiddiseasediabetes105adrenaldisease5Gastroenterology(ward)gastrointestinalulcersandbleedinggastricinflammat

5、oryboweldisease55hepatitisandcirrhosis5DepartmentofHematology,digestivetracttumorin5(ward)5Lymphomaleukemia4hemorrhagicdiseaseanemia383.checkingrecordsonthediagnosisandtreatmentofthepatient'sbedorintheDepartmentname,nameofthediseaseorsurgery,biopsyAndthenumberoftimes(suchaschest,abdominal,

6、bonemarrow,cerebrospinalfluid),ECGandECGmonitors,thenumberofventilatorsandcardiopulmonaryresuscitation.BytheDepartmentfacultysignatures;Departmenttutorontheinterns'workattitudesandtoassesstheoperationalcapacity.(B),asecond-yearprofessionalinitialtrainingindermatology1.Rotaryobjective:Derma

7、tologyandvenerealdiseasebasicdiagnosticmethods,treatmentsandtechniques.PrimarylesionsoftheskinandsecondarydamageidentificationandaccuratedescriptionofthemethodsusedindermatologyandVenereologyprofessionaltermwritingcompleteDermatologyAndhospitaloutpatientmedica