Options
A.3003.86
B.3000.00
C.3018.03
D.3185.03
Answer B
Ans. (1+r/m)m-1=(1+6%/4)4-1=6.136%, P= 3184.09/(1+6.136%)=3000.00.
Points Calculation and Application of Time Value of Money
Knowledge Points Calculation of Nominal Interest Rates and Effective Interest Rates
2. The question is about the evaluation of the economic effects of the technical program, the correct statement is ( ).
Options
A. The evaluation of economic effects should be a combination of qualitative analysis and quantitative analysis, qualitative analysis is the main
B. Dynamic analysis of economic effects can not comprehensively reflect the economic effects of the technical program for the entire period of calculation
C. Pre-financing analysis of the economic effects of the analysis is usually supplemented by a dynamic analysis
D. The implementation of the program before the economic effects of The analysis usually exists - certain uncertainty and risk
Answer D
A option error, in the evaluation of the economic effect of the technical program, should adhere to the combination of quantitative analysis and qualitative analysis, to quantitative analysis of the main B error, dynamic analysis can more comprehensively reflect the economic effect of the technical program throughout the entire period of calculation. The analysis should be based on dynamic analysis, supplemented by static analysis.
Points of evaluation of the economic effects of technical programs
Knowledge of the basic content of the evaluation of the economic effects
3. The stem of the question about the time value of money, the correct statement is ( ).
Options
A. The time value of money is the result of the use of money turnover over time
B. The time value of money has nothing to do with the amount of money
C. The time value of money is inversely proportional to the rate of turnover of money
D. The interest rate is an absolute measure of the time value of money
Answer A
In essence, it is the result of the use of capital as a factor of production and operation, in the process of expanding reproduction and its circulation of funds, the turnover of funds over time. Factors affecting the time value of money include the time of use of funds, the amount of funds, the characteristics of capital input and recovery, the speed of capital turnover. In the unit of time of the capital value-added rate of a certain condition, the longer the use of funds, the greater the time value of funds; the shorter the use of time, the smaller the time value of funds. The interest rate as a relative measure of the time value of money.
Calculation and application of the time value of money
Knowledge of the calculation of the interest rate
4. The stem of the statement on the financial benchmark rate of return, the correct ( ).
Options
A. The determination of the benchmark rate of return for offshore investment projects can ignore the country risk factor
B. The financial benchmark rate of return must be uniformly determined by the government's investment authority
C. The determination of the financial benchmark rate of return should take into account the cost of capital, the opportunity cost of investment, inflation, and the risk factor
D. The financial benchmark The rate of return is the highest possible level of profitability of the investment project
Answer C
A error, the determination of the financial benchmark rate of return of the technical programs invested outside of China should first take into account the risk factors of the country;
B error, in the evaluation of the economic effects of various types of technological programs of the enterprise with reference to the selection of the industry's financial benchmark rate of return should be analyzed over a certain period of time in the On the basis of analyzing the national and industry development strategy, development planning, industrial policy, resource supply, market demand, value of capital, technical program objectives, etc., combined with the characteristics of the industry, the industry's capital composition and other factors, comprehensive determination;
C is correct;
D is incorrect, the benchmark rate of return, also known as the benchmark discount rate, is the dynamic point of view of the enterprise or the industry investor determined that the minimum standard of return of the technical program is acceptable. Acceptable level of return on the minimum standard of technical solutions.
Points of evaluation of the economic effects of technical programs
Knowledge of the determination of the benchmark rate of return
5. The stem of the question on the debt service provision rate, the correct statement is ( ).
Options
A. Debt service provision rate is greater than 1, indicating that the ability to repay debt principal and interest is insufficient
B. Debt service provision rate from the point of view of the source of funds for interest payments to reflect the ability of the enterprise to repay the interest on the debt
C. Debt service provision rate is the ratio of the funds for repayment of the debt to the amount of the current principal repayment should be made
D. Debt service provision rate should be borrowed in the D. The debt service provision ratio should be calculated annually over the repayment period of the loan
Answer D
A is incorrect, the low debt service provision ratio indicates that the funds for debt service are not sufficient, and the risk of debt service is high. Under normal circumstances, the debt service provision ratio should be greater than 1, and determined in conjunction with the requirements of creditors.
B, C error, the debt service provision rate is from the perspective of the adequacy of debt service funds to reflect the ability to pay debt service, refers to the repayment period in the technical program borrowing, each year can be used for debt service funds and the amount of the current period should be the ratio of the amount of debt service.
D is correct.
考点技术方案经济效果评价
知识点偿债能力分析
6. The question on the present value of a lump sum, the terminal value, the number of interest-bearing periods and the discount rate of the interrelationship of the statement, the correct is ( ).
Options
A. The present value is certain, the number of interest-bearing periods is the same, the higher the discount rate, the smaller the terminal value
B. The present value is certain, the discount rate is the same, the fewer the number of interest-bearing periods is, the larger the terminal value is
C. The terminal value is certain, the discount rate is the same, the more interest-bearing periods is, the larger the present value is
D. The terminal value is certain, the number of interest-bearing periods is the same, the higher the discount rate is. The smaller the present value
Answer D
Answer A is wrong, the present value is certain, the number of interest-bearing periods is the same, the higher the discount rate, the larger the final value.
F=(F/P, i, n)=P×(1+i)n; B is wrong, the present value is certain, the discount rate is the same, the fewer the number of interest-bearing periods, the smaller the terminal value, F=(F/P, i, n)=P×(1+i)n; C is wrong, the terminal value is certain, the discount rate is the same, the more the number of interest-bearing periods, the smaller the present value, P=(P/F, i, n)=F/(1+i)n
Calculation and application of the time value of money
Knowledge Points Calculation of interest
7. Question stem the following cash flows, belonging to the cash outflow in the statement of cash flows of capital is ( ).
Options
A. Share of Profit
B. Sales Tax
C. Construction Investment
D. Interest Payments on Borrowings
Answer D
Exam Points Preparation of Statement of Cash Flows for Technical Programs
Points of Knowledge Statement of Cash Flows for Technical Programs
8. Question stem the following bond issue The following cost of funds incurred in the issuance of bonds are capital occupancy costs ( ).
Options
A. Interest on Bonds
B. Agent Issuance Fee
C. Printing Fee
D. Notary Fee
Answer A
Answer BCD is a funding cost.
考点筹资管理
知识点资金成本的计算及应用
9. stem of the sudden outbreak of an epidemic, a unit of the government commissioned to be built within 15 days of the square cabin hospital, can be used in the billing method ( ).
Options
A. Fixed lump-sum contract
B. Fixed unit price contract
C. Adjustable unit price contract
D. Cost plus honorarium contract
Answer D
Ans. Cost plus honorarium contract is usually used in the following cases:
The project is particularly complex, engineering, structural program can not be The work is particularly complex and the engineering and structural solutions cannot be determined in advance, or although the engineering and structural solutions can be determined, it is not possible to conduct a competitive bidding exercise and determine the contractor in the form of a lump-sum or unit-price contract, e.g., for projects of a research and development nature.
The time is particularly tight, such as emergency and disaster relief works, and there is no time for detailed planning and negotiation.
考点工程量清单计价
知识点合同价款的约定
10.Question stem of the following financial indicators, belonging to the DuPont system of financial analysis of the core indicators is ( ).
Options
A. Capital Accumulation Rate
B. Return on Net Assets
C. Net Sales Margin
D. Total Asset Turnover Ratio
Answer B
Ans. In the comprehensive analysis of financial indicators, the more typical is the DuPont system of financial analysis, DuPont analysis for short, which is to utilize the various major financial The DuPont analysis is a method of comprehensive and systematic evaluation of an enterprise's financial position and operating results by utilizing the intrinsic connection between the major financial ratio indicators. The system takes return on net assets as the core indicator and the net interest rate on total assets and equity multiplier as the two aspects, focusing on revealing the influence of profitability and equity multiplier on the return on net assets of an enterprise, as well as the interaction relationship between the related indicators. It is named because it was first successfully applied by DuPont in the United States.
Points of financial analysis
Points of knowledge of the calculation and analysis of basic financial ratios
11. The question stemmed from a company purchased a piece of equipment five years ago, the original price of 100,000 yuan, due to environmental requirements need to be replaced, the current book value of the equipment is 50,000 yuan, the market price of 40,000 yuan. Then the sunk cost of the equipment renewal decision is ( ) dollars.
Options
A.6
B.1
C.5
D.4
Answer B
Ans. sunk cost = book value of the equipment - the current market price
Exam point equipment renewal analysis
Knowledge Points Comparison of the principles of the equipment renewal program
12 . Question stem comprehensive unit price calculation steps are: ① calculate the amount of fixed subheadings; ② determine the unit price of man, material and machine; ③ measure man, material and machine consumption; ④ determine the combination of fixed subheadings; ⑤ calculate the list of items of overhead and profit; ⑥ calculation of the list of items of man, material and machine total cost of the correct order is ( ).
Options
A.④ → ② → ③ → ⑥ → ① → ⑤
B.④ → ② → ③ → ① → ⑤ → ⑥
C.④ → ① → ③ → ② → ⑥ → ⑤
D.④ → ① → ② → ③ → ⑥ → ⑤
Answer C
The calculation of the comprehensive unit price can be summarized in the following steps: (1) determine the Combination of fixed subheadings; (2) calculate the quantities of fixed subheadings; (3) measure the consumption of people, materials and machinery; (4) determine the unit price of people, materials and machinery; (5) calculate the total cost of the list of items of people, materials and machinery; (6) calculate the list of items of overhead and profit; (7) calculate the list of items of the comprehensive unit price.
考点工程量清单计价
知识点工程量清单计价的方法
13. Question stem a project construction period of 2 years, **** to the bank to borrow 200,000,000 yuan, borrowing the annual effective interest rate of 6%. The percentage of borrowing in years 1 and 2 is 45% and 55%, respectively. The borrowing is equalized over the years, with only interest accruing and not being paid during the construction period. The total interest during the construction period of the project at the time of preparing the design estimate is ( ) million dollars.
Options
A.1156.2
B.600.0
C.886.2
D.1772.4
Answer A
Analysis First year's interest: 20,000 × 45% × 1/2 × 6% = 2.7 million yuan;
Second year's interest: ( 20000×55%×1/2+20000×45%+270)×6%=8,862,000 yuan;
Total interest during the construction period: 2,700+8,662,000 yuan=11,562,000 yuan.
考点建设项目总投资
知识点资金筹措费计算
14. Question stem according to the "construction project bill of quantities pricing specification", on the preparation of the list of engineering projects is correctly stated ( ).
Options
A. The list of other items should be listed in the general contracting services
B. Provisional estimates should be listed in the provisional price of materials and the provisional price of engineering equipment, disregarding the provisional price of specialized works
C. Provisional amounts should generally be listed as high as possible to avoid exceeding the quantity in practice
D. Day labor should be estimated in accordance with the bidding project's The complexity of the work should be estimated at a quantity that is generally higher than the actual
Answer A
A. Option B is incorrect, the materials and construction equipment in the tentative estimate must be included in the composite unit price in accordance with the tentative unit price; and the tentative price for specialized work must be filled in according to the amount listed in the bill of quantities tendered.C. Option C is incorrect, the tentative amount should be filled in according to the amount listed in the bill of quantities tendered and must not be varied.D is incorrect, the tentative amount should be listed at a higher level than the actual amount. Option D is wrong, day laborers should be in accordance with the tender bill of quantities of items and estimated quantities, independent determination of the comprehensive unit price and calculate the cost.
The list of quantities prepared
Knowledge of the method of preparation of the list of quantities
15.question stem engineering products, from the design aspects of the priority as the object of value engineering research is ( )
Options
A. Complex structure, performance and technical indicators of the engineering products
B. Fewer user opinions and more competitive Stronger engineering products
C. Engineering products with lower costs or a smaller proportion of total costs
D. Engineering products with simple processes, lower energy consumption of raw materials, and a certain degree of quality assurance
Answer A
Ans. Generally speaking, the selection of the object of value engineering is considered in terms of the following:
1. From the design aspect, the selection of the Complex structure, poor performance and technical indicators, volume and weight of engineering products for value engineering activities, can make engineering products structure, performance, technical level optimization, so as to improve the value of engineering products.
2. From the perspective of construction production, the large volume of wide-ranging, cumbersome procedures, complex processes, high consumption of raw materials and energy, quality is difficult to ensure the engineering products, value engineering activities can be the lowest life-cycle costs to reliably achieve the necessary functions.
3. From the market point of view, the choice of user opinions and poor competitiveness of engineering products for value engineering activities to win the recognition of consumers, to occupy a larger market share.
4. From the cost side, selecting engineering products with high cost or significant cost ratio, value engineering activities can reduce the cost of engineering products.
Exam point value engineering in engineering construction
Knowledge point value engineering in engineering construction application of the implementation of the steps
16. stem bidding offer, if the bidder found that the bidding bill of quantities of goods item characterization does not match with the construction drawings, should be ( ) to make offers.
Options
A. The bidder's project characteristics as amended by the specification
B. The bidder's project characteristics with reference to the actual construction completed in the past
C. The construction drawings in the bidding documents
D. The project characterization of the bidding bill of quantities
Answer D
Ans In the bidding process, if the In the bidding process, if the bill of quantities and design drawings do not match the characterization, the bidder shall bid the bill of quantities of the project description shall prevail, to determine the bidding price of the integrated unit price; if the construction drawings or design changes in construction and bidding the bill of quantities of quantities of the project description is inconsistent, the contracting parties shall be based on the actual construction of the project characteristics based on the contract agreement to re-establish the integrated unit price.
Points bill of quantities pricing
Knowledge of the preparation of the tender offer
17. The question stemmed from a construction machinery budget price of 500,000 yuan, assuming that all the original value of the fixed assets, depreciation life of 10 years. The average annual work of 225 shifts, the salvage value rate of 5%, calculated according to the average annual method, the machinery shift depreciation ( ) yuan / shift.
Options
A.211
B.222
C.2110
D.2220
Answer A
Ans. Depreciation of machinery shifts = 50 × 10,000 × (1-5%) ÷ (10 × 225) = $211 (yuan/shift).
考点成本与费用
知识点工程成本确认和结算方法
18.Question stem according to the "Construction Contract for Construction Works (Model Text)", on the measurement of the unit-price contract, the correct statement is ( ).
Options
A. The supervisor shall complete the review of the quantity report submitted by the contractor within 14 days after the receipt of the quantity report submitted by the contractor and submit it to the contractor
B. If the supervisor fails to complete the review of the quantity report submitted by the contractor within 5 days after the receipt of the quantity report submitted by the contractor, the quantity of the work in the quantity report submitted by the contractor shall be deemed to be the actual quantity of work done by the contractor quantity of work
C. If the Contractor fails to participate in the quantity review or sampling review as requested by the Contractor, the quantity of work reviewed or corrected by the Contractor shall be regarded as the quantity of work actually completed by the Contractor
D. If the Contractor exceeds the scope of the construction drawings in order to ensure the quality of the construction, the Contractor shall measure the quantity of the construction work
ANSWER C
For Option A, the Contractor should complete the review of the quantity report submitted by the Contractor and submit it to the Contractor within 7 days after receiving the quantity report submitted by the Contractor.
Option B, if the Contractor fails to complete the audit within 7 days after receiving the quantity report submitted by the Contractor, the quantity of work in the quantity report submitted by the Contractor shall be regarded as the quantity of work actually completed by the Contractor, and the price of the work shall be calculated accordingly.
Option C, if the Contractor fails to participate in the review or sample review as requested by the Contractor, the quantity of work reviewed or corrected by the Contractor shall be deemed to be the quantity of work actually completed by the Contractor.
Option D, the Contracting Officer generally measures only the following three items of work:
(1) all items in the bill of quantities;
(2) items specified in the Contract Documents;
(3) items of engineering changes.
考点计量与支付
知识点工程计量
19.题干According to the "Construction Contract for the Construction of Construction Works (Model Text)", when there is a change in the works during the performance of the contract, if the change does not have the same item in the list of quantities of the works that have been marked up. But there are similar items unit price, then the principle of change valuation is ( ).
Options
A. Determination by reference to the unit price of similar items
B. Determination of the unit price of the change by the contractor in accordance with the principle of direct cost plus appropriate profit
C. Determination of the unit price of the change of work by the contractor in accordance with the principle of reasonable cost plus profit
D. Determination of the new unit price of the change of work by the supervisor in accordance with the principle of reasonable cost plus appropriate profit
New unit price of change
Answer A
Analysis of change valuation in accordance with the following agreement:
(1) the bill of quantities of work or the budget of the bid price has the same items, according to the unit price of the same items to determine;
(2) the bid price of the bill of quantities of work or the budget of the bill of quantities of work does not have the same items, but there is a similar item, with reference to the unit price of the similar items to determine;
(3) Changes that result in a change of more than 15% in the amount of work actually completed for the change and the amount of work for that item stated in the bill of quantities of work or budget that has been marked up, or the bill of quantities of work or budget that has not been marked up for the same item or the unit price of a similar item, in accordance with the principle of reasonable composition of the cost and profit, the parties to the contract to negotiate and determine the unit price of the change in the work.
考点计量与支付
知识点工程变更价款的确定
20.question stem according to China's current construction and installation project cost item composition of the relevant provisions of the enterprise in accordance with the prescribed standard for the employees to pay the basic medical insurance premiums should be included in the cost of construction and installation project ( ).
Options
A. Labor Costs
B. Measurement Project Costs
C. Enterprise Management Fee
D. Fees
Answer D
Ans Fees refer to the fees that are required to be paid or accrued in accordance with the provisions of the national laws and regulations, and are stipulated by the provincial government and the provincial departments with the authority to do so. Including:
1. Social insurance premiums.
(1) Pension insurance premiums: refers to the basic pension insurance premiums paid by enterprises for their employees in accordance with the prescribed standards.
(2) Unemployment insurance premiums: refers to the enterprise in accordance with the prescribed standard for employees to pay unemployment insurance premiums.
(3) Medical insurance premiums: refers to the basic medical insurance premiums paid by the enterprise for the employees in accordance with the prescribed standards.
(4) Maternity insurance premiums: refers to the maternity insurance premiums paid by enterprises for employees in accordance with the prescribed standards.
(5) Worker's compensation insurance premiums: refers to the worker's compensation insurance premiums paid by the enterprise for the employees in accordance with the prescribed standards.
(2) Housing provident fund: refers to the housing provident fund paid by the enterprise for the employees in accordance with the prescribed standards.
考点建设项目总投资
知识点建筑安装工程费用项目组成
21.question stem construction enterprises to prepare enterprise quotas, the price of labor is determined in accordance with the ( ) calculation.
Options
A. Average social wage in the enterprise location
B. Budget labor prices in the enterprise location
C. Regional labor market prices
D. Minimum wage in the enterprise location
Answer C
A. Artificial price is also known as the price of labor, in general, according to regional labor market prices. The price of labor, that is, the price of labor, is usually calculated according to the regional labor market to determine.
Points construction quotas
Knowledge of construction quotas and the preparation of enterprise quotas
22.
Options
A. Losses on breakage and deterioration of inventory
B. Losses on stoppage of work due to interruption in supply of materials
C. Losses on loss of sales opportunities
D. Losses on delinquent shipments due to shortage of finished goods in stock
Answer A
Ans. Storage costs refer to the costs incurred in keeping the stock in stock and include Interest accrued on funds tied up in inventory, warehouse expenses, insurance costs, loss on breakage and deterioration of inventory, etc.
Points of financial management of current assets
Knowledge of the financial management of inventory
23.Question stem international projects in the owner in the bidding documents stipulated in the tentative amount of the correct way to deal with ( ).
Options
A. included in the total bid price, the contractor decided to use
B. not included in the total bid price, the actual occurrence of the owner to pay
C. included in the total bid price, but the contractor does not have the right to use their own
D. not included in the total bid price, the engineer to decide to use
Answer C
Ans. Tentative amount is a sum of money specified by the owner in the bidding documents, marked for the construction of the project, or the supply of goods and materials, or the provision of services, or to cope with unforeseen circumstances, also known as the amount to be determined or reserve each contractor in the bidding price should be included in the total amount of the project bid, but the contractor does not have the right to make the use of the amount of money, the cost of these items will be used in accordance with the owner's instructions and engineer's decision, in whole or in part. The cost of these items will be utilized in whole or in part as directed and determined by the Owner's Engineer.
Points of international engineering tender offer
Knowledge of the composition of the international engineering tender offer
24. stem of an enterprise has a B C D four cash holding program of cash holdings of the program were 60000, 70,000, 84000, 120,000 yuan, four programs of opportunity cost of cash holdings of 10%, management costs are 24,000, and the shortage cost is $8,100, $3,000, $2,500, and $0. If the cost analysis model is used to make cash holding decisions choose ( ).
Options
A.A
B.B
C.C
D.D
Answer B
Ans. A: 60,000 x 10% + 24,000 + 8100 = 38,100;
B: 70,000 x 10% + 24,000 + 3,000 = 34000;
C: 84000×10%+24000+2500=34900;
D: 120,000×10%+24000+0=36000;
Option B minimizes the total cost and the optimal holding is 70,000 (B).
考点流动资产财务管理
知识点现金和有价证券的财务管理
25.stem a construction company to lease a piece of equipment under an operating lease, the lease guarantee fee of 20,000 yuan, 50,000 yuan of guarantee fees, the annual rent of 100,000 yuan, the rental equipment is expected to be leased to the annual operating costs of 100,000 yuan, of which 20,000 yuan of consumption of raw materials, then the first year of the equipment Lease fee is ( ) million dollars.
Options
A.19
B.17
C.20
D.27
Answer B
Ans. Lease costs mainly include: lease deposit, rent, security fee lease guarantee fee of 20,000 yuan + 50,000 yuan of guarantee fee + 100,000 yuan of annual rent = 170,000 yuan.
Points
Knowledge
26.Question stem the following measures project costs, the application of the comprehensive unit price method of calculation is ( ).
Options
A. Concrete formwork costs
B. Safety and civilization construction costs
C. Material secondary handling costs
D. Completed works and equipment protection costs
Answer A
Ans. apply to the measure items that can be calculated in terms of volume of work, mainly refers to a number of items that have a close relationship with the project entity. Such as concrete formwork, scaffolding, vertical transportation and so on.
Points
Knowledge
27.Question stem the following new technology application program is technically applicable ( ).
Options
A. conducive to ensuring and improving product quality, improve the degree of automation
B. the quality of the product performance and the production capacity of the program to a sufficient degree of assurance
C. must consider whether it will cause personal injury to the operator with or without protective measures
D. give full play to the location of the enterprise and program Resource advantages
Answer D
The alternative new technology application program must consider the applicability of local resources (including raw materials, human resources, environmental resources), to give full play to the enterprise and the location of the program's resource advantages, to adapt to the program's specific resource, economic, social and other conditions, to reduce the consumption of raw materials, especially energy, to improve production conditions, improve product quality At the same time, it is conducive to give full play to the original technical equipment and technical force of the enterprise.
2022 First Class Constructor "Engineering Economy" exam questions and answers analysis are being updated ......