1, construction and installation costs include the purchase of equipment, but does not include the purchase of tools, only the use of tools.
2, this question, the calculation is required to calculate the basic reserve, and the basic reserve according to the cost of the project that is the cost of construction, including the purchase of equipment and appliances and installation costs and construction costs and other costs of the two and multiplied by the rate of the basic reserve.
Basic reserve = (equipment and tools + construction and installation costs + other costs of construction) × basic reserve rate
Or: basic reserve = (construction costs + other costs of construction) × basic reserve rate
Note: construction costs = equipment and tools + construction and installation costs
3. So. The basic reserve cost in this question = (equipment and tools purchase cost of 6 million + installation cost of 12 million yuan + construction other costs of 1 million yuan) × basic reserve cost rate of 10% = 1.9 million
So, the answer is A, is correct.
Expanded Information:
Construction and installation costs are divided according to the elements of the cost: labor costs, materials (including engineering equipment) costs, construction machinery and equipment use, enterprise management costs, profits, fees and taxes. Labor costs, materials, construction machinery and equipment costs, enterprise management fees and profits are included in the cost of sub-projects, measures, other project costs.
Which:
(1) material cost refers to the cost of raw materials, auxiliary materials, accessories, parts, semi-finished or finished products, and engineering equipment consumed in the construction process.
Material cost is the original price of materials: it refers to the factory price or merchant supply price of materials, engineering equipment.
Engineering equipment means electromechanical equipment, metal structural equipment, instrumentation and other similar equipment and fixtures that form or are planned to form part of the permanent work.
(2) Construction Machinery and Equipment Use Fee: means the use fee of construction machinery, instruments and apparatus or their rental fee incurred for construction operations.
Reference:
Baidu Encyclopedia-Construction and Installation Fees
Baidu Encyclopedia-Basic Reserve