2017设备监理师考试建筑工程模拟试题(一).doc

2017设备监理师考试建筑工程模拟试题(一) 2017设备监理师考试建筑工程模拟试题提要： 2017设备监理师考试建筑工程模拟试题 典型例题 .下列各项经济业务属于应计入经营活动产生的现金流入项目的有 A.收到出租固定资产的租金收入 B.购货退回而收到的退货款 c.收到出口退回的增值税款 D.取得债券利息收入所收到的现金E.接受现金捐赠 答案:ABc 解析:ABc均属于应计入经营活动产生的现金流入项目,收到出租固定资产的租金收入。购货退回而收到的退货款属于收到的其他与经营活动有关的现金,收到出口退回的增值税款属于收到的税费返还。取得债券利息收入所收到的现金属于投资活动产生的现金流入,接受现金捐赠属于筹资活动产生的现金流入。 2.甲公司2001年度发生的管理费用为2200万元,其中以现金支付退休职工统筹退休金350万元和管理人员工资950万元,存货盘亏损失25万元,计提固定资产折旧420万元,无形资产摊销200万元,计提坏帐准备150万元,其余均以现金支付。假定不考虑其他因素,甲公司2001年度现金流量表中支付的”其他与经营活动有关的现金”项目的金额为万元。 答案:B 解析:其他与经营活动有关的现金=2200-950-25-420-200-150=455 模拟练习题 一.单选题 .下列项目,应在资产负债表上作为负债列示的是 A.财务费用 B.管理费用 c.待摊费用 D.预提费用 设备监理师模拟试题下载：2017设备监理师考试建筑工程模拟试题 Measures for the routine management of moral education in Middle SchoolsMethod of conventional management of moral education in middle schoolFirst, the guiding ideology:School moral education is an organic whole of the whole education work, always adhere to the school adhere to the moral education, education for this product, and actively promote the quality education, the school building efficient curriculum system of moral education, moral education, improve the sense of attraction and appeal, enhance the moral education work for through and timeliness. Teach everyone, service education and management education, and school moral education work must be with family education and community education closely together, to form a concerted pattern, and strive to create a good atmosphere for education, and to promote the all-round development of students, to establish a scientific moral education full of vigor the For long-term mechanism.Two, the goal of moral education:To guide the students to form the correct world outlook, outlook on life, values, to cultivate students unity and mutual assistance, honest and trustworthy, law-abiding, good quality, hard work, set a good XX students ideological quality, psychological quality and image quality. The formation of excellent moral education curriculum system and management system,