2017造价工程师案例分析考试习题与分析(F).doc

2017造价工程师案例分析考试习题与分析(F) 2017造价工程师案例分析考试习题与分析作者：佚名 时间：2017-4-18 浏览量： 2017造价工程师案例分析考试习题与分析 造价工程师案例分析考试习题 案例:某项目建设期为2年,生产期为8年,项目建设投资8500万元,预计95%形成固定资产。5%形成无形资产。固定资产折旧年限为10年,按平均年限法提取折旧,残值率为5%,在生产期末回收固定资产余值;无形资产按5年期平均摊销。 建设项目发生的资金投入、收益及成本情况如附表1所示。建设借款年利率为10%,按半年计息一次;流动资金贷款年利率为3%.假定销售税金及附加的税率为%,项目行业的基准投资收益率为12%.建设借款在经营期的前6年中采用等额本金偿还方式偿还全部建设资金贷款。若假定项目基准投资回收期为8年。 问题: 计算建设期贷款利息和各年固定资产折旧额。 计算利润总额及税后利润,编制损益表 编制该项目的全部资金现金流是表,将其计算结果填入附表2. 计算项目的财务净现值及动态投资回收期,并对项目的可行性进行评价。 附表1建设项目资金投入、收益及成本表单位:万元 造价工程师案例分析考试习题解析 答案: 计算建设期贷款利息和各年固定资产折旧额为 ①计算时采用的利率一定是实际利率,如果在题目中给出的是名义利率,则首先应利用公式将名义利率换算为实际利率。其换算公式为: 实际利率i=2-1=% ②计算建设期贷款利息为: 各年应计利息=×年利率第1年贷款利息 =×%= 第2年贷款利息=[+2250/2]×%= 建设期贷款利息=+= 习题下载：2017造价工程师案例分析考试习题与分析 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 m