2013年一级建造师工程经济考试真题及答案

position-rela ted consumption of civil servants has been swept by finance, cons umer, regardless of cos t, extravagance and waste in the civil service position-rela ted consumption, abuse, corruption and embezz lement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by hones t work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty cons umption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a pers on of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic cons truction. From I County in recent years of governance situation see, pos itions consumption in the produced of "two not" phenomenon rendering four a features: a is pos itions cons umption system los t has due of binding, right is greater tha n rules, and right is greater tha n method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has persona l consumption, will corporate points to into pers onal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misa ppropriation; four palaces, follow the fashion, rivalries, wasteful, and post cons umption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many "two" phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County towns hip Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financia l expenses cost per bus per year to 35,000 yuan, and in fact every cos t up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subs idies. Necessary to "keep a car", but also "dependa nts ", leading to la rger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officia ls motoring, cars for private purposes, violating the self-discipline regulations, and even lead to tra ffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the firs t half of this year, cars for private purposes or 2013 年一级建造师工程经济考试真题及答案 一.单项选择题（共 60 题，每题 1 分．每题的备选项中，只有 1 个最符合题意） 1、某施工企业向银行借款 250 万元，期限 2 年，年利率 6%，半年复利利息一次．第二 年还本付息，则到期企业需支付给银行的利息为（）万元． A.30.00 B.30.45 C.30.90 D.31.38 【参考答案】参考答案】D 【参考答案】参考解析】】250×(1+6％/2)4-250=31.38，或者一年的实际利率=（1+6%/2） ^21=6.09%，则 250×(1+6.09%)^2-250=31.377，参见教材 P6，12 。 2、某施工企业投资 200 万元购入一台施工机械，计划从购买日起的未来 6 年等额收回投 资并获取收益．若基准收益率为 10％，复利计息，则每年末应获得的净现金流入为（）万 元。 A.200× （A/P , 10 % ，6） B.200× （F/P，10 %，6 ) C.200× (A/P , 10 % , 7 ) D.200× (A/F, 10 % , 7 ) 【参考答案】参考答案】A 【参考答案】参考解析】】200 万为现值，6 年等额回收投资并取得收益，则求 A。参见教材 P9. 3、某垃圾处理项目得到政府 300 万元的财政补贴，则这 300 万元应计入财务计划现金流 量表中的（). A.经营活动净现金流量 B.投资活动净现金流量 C.筹资活动净现金流量 D.营业收入 【参考答案】参考答案】A 【参考答案】参考解析】】300 万元为政府财政补贴，财政补贴收入应计入补贴收入，列入技术方案投 资现金流量表，资本斤现金流量表和财务计划现金流量表。而根据财务计划现金流量表， 补贴收入属于经营活动净现金流量。参加教材 p44. 4、某设备 5 年前的原始成本是 10 万元，现帐面价值是 3 万元，市场价值是 2 万元，则该 设备的沉没成本为（）万元． A.1 B.3 C.7 D.8 【参考答案】参考答案】 A 【参考答案】参考解析】】沉没成本=设备账面价值—当前市场价值，3-2=1．参见教材 P 56。 5、某设备在不同使用年限（1 至 7 年）时的平均年度资产消耗成本和平均年度运行成本如 宜都市认真贯彻省、宜昌市安全生产教育培训工作有关精神，按照继续深入开展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间安全生产年 “ 活”动要求，扎实推进安全生产宣传教育行动，以全市经济发展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间为首要，努力拓展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间培训空间 leaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more tha n 100,000 yuan. Third, high efficiency and low cos t of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices mus t be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty cons umption standards, calibration, is not contrary to policy. Second, according to the loca l financial situation and people's sustaina bility, public servants ' duty cons umption standards approved, both financial reach, and people passing throug h. Third, according to the operationa l needs of civ il servants responsible for authorized public servants ' duty consumption standa rds, both high and low positions, but als o the na ture of the work and the workload. In reform of method Shang, approved civ il servants pos itions cons umption standard to "big unified, and small dispersed" suita ble, that most pos itions cons umption project should according to policy provides proposed unified standa rd, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible dis posal right; but since set of standa rd must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty cons umption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty cons umption use of subsidies. Therefore, we mus t establis h and perfect with public servants ' duty consumption monetization reform support of the series of governance systems such as the civ il service examination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervis ion organs, financial, auditing departments should streng then supervision and inspection of public servants ' duty cons umption monetization reform progress, to strengthen the reform of public servants ' duty cons umption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty cons umption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demons trated its importa nce and urgency. Firs t of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, the position-rela ted consumption of civil servants has been swept by finance, cons umer, regardless of cos t, extravagance and waste in the civil service position-rela ted consumption, abuse, corruption and embezz lement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by hones t work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty cons umption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a pers on of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic cons truction. From I County in recent years of governance situation see, pos itions consumption in the produced of "two not" phenomenon rendering four a features: a is pos itions cons umption system los t has due of binding, right is greater tha n rules, and right is greater tha n method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has persona l consumption, will corporate points to into pers onal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misa ppropriation; four palaces, follow the fashion, rivalries, wasteful, and post cons umption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many "two" phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County towns hip Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financia l expenses cost per bus per year to 35,000 yuan, and in fact every cos t up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subs idies. Necessary to "keep a car", but also "dependa nts ", leading to la rger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officia ls motoring, cars for private purposes, violating the self-discipline regulations, and even lead to tra ffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the firs t half of this year, cars for private purposes or 下表所示，则该设备在静态模式下的经济寿命为（ ）年。 A.3 B.4 C.5 D.6 【参考答案】参考答案】B 【参考答案】参考解析】】静态模式下，不考虑资金的时间价值．则年平均使用用成本=min ｛平均年平均年 资产消耗成本+平均年度运行成本}=40.即 4 年为该设备的经济寿命。参见教材 P58。 6、关于设备租赁的说法，错误的是（）。 A.融资租赁通常适用于长期使用的贵重设备 B.临时使用的设备适宜采用经营租赁方式 C.经营租赁的任一方可以以一定方式在通知对方后的规定期限内取消租约。 D.租赁期内，融资租赁承担人拥有租赁设备的所有权 【参考答案】参考答案】D 【参考答案】参考解析】】租赁期间承租人对租用设备无所有权，只有使用权。参见教材 P61。 7、某工程合同总价 300 万元，工程预付款为合同总额的 20%，主要材料.构件占合同总 额的 50%，则工程预付款的起扣点为（）万元 A.200 B.150 C.180 D.140 【参考答案】参考答案】 C 【参考答案】参考解析】】工程预付款的起扣点 = 300-300 * 20 % / 50 %＝180（万元），教材 P242。 8、根据《建设工程工程量清单计价规范》（GB50500-2013)，关于工程量清单编制的 说法，正确的是( ) A.同一招标工程的项目编码不能重复 B.措施项目都应该以“项”为计量单位 C.所有清单项目的工程量都应以实际施工的工程量为准 D.暂估价是用于施工中可能发生工程变更时的工程价款调整的费用 【参考答案】参考答案】 A 【参考答案】参考解析】】B 的反例是模板工程量，C 以实体净量为准，D 应为暂列金额的概念，见教 宜都市认真贯彻省、宜昌市安全生产教育培训工作有关精神，按照继续深入开展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间安全生产年 “ 活”动要求，扎实推进安全生产宣传教育行动，以全市经济发展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间为首要，努力拓展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间培训空间 leaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more tha n 100,000 yuan. Third, high efficiency and low cos t of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices mus t be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty cons umption standards, calibration, is not contrary to policy. Second, according to the loca l financial situation and people's sustaina bility, public servants ' duty cons umption standards approved, both financial reach, and people passing throug h. Third, according to the operationa l needs of civ il servants responsible for authorized public servants ' duty consumption standa rds, both high and low positions, but als o the na ture of the work and the workload. In reform of method Shang, approved civ il servants pos itions cons umption standard to "big unified, and small dispersed" suita ble, that most pos itions cons umption project should according to policy provides proposed unified standa rd, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible dis posal right; but since set of standa rd must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty cons umption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty cons umption use of subsidies. Therefore, we mus t establis h and perfect with public servants ' duty consumption monetization reform support of the series of governance systems such as the civ il service examination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervis ion organs, financial, auditing departments should streng then supervision and inspection of public servants ' duty cons umption monetization reform progress, to strengthen the reform of public servants ' duty cons umption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty cons umption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demons trated its importa nce and urgency. Firs t of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, the position-rela ted consumption of civil servants has been swept by finance, cons umer, regardless of cos t, extravagance and waste in the civil service position-rela ted consumption, abuse, corruption and embezz lement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by hones t work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty cons umption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a pers on of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of "two not" phenomenon rendering four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in pos itions consumption in the Camera Obscura operation, using terms, will pos itions consumption into has pers onal cons umption, will corporate points to into personal points to, makes pos itions cons umption in some aspects has into positions enjoy and self-dealing of means; three is to pos itions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and pos t consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty cons umption of many "two" phenomenon in which people reflect the biggest problems are: (a) the officia l car problems. Mainly in three aspects: one is the la rger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cos t per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to "keep a car", but also "dependants", lea ding to larger expenses. Second, gongchesiy ong breed unhea lthy tendencies. Some people believe tha t now some bus drivers use one-third, one-third lea ding private one-third used for officia l purposes. Some public servants, especia lly leading officials motoring, cars for private purposes, violating the self-dis cipline regulations, and even lea d to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the firs t half of this year, cars for private purposes or 材 P220-224。 9、当初步设计有详细设备清单时，编制设备及安装工程概算宜采用的编制方法是（). A.扩大单价法 B.概算指标法 C.预算单价法 D.类似工程预算法 【参考答案】参考答案】C 【参考答案】参考解析】】当初步设计详细，达到一定程度，编制设备及安装工程概算宜采用的方法是 预算单价法。 10、某项目设计年产量为 6 万件，每件售价为 1000 元，单位产品可变成本为 350 元， 单位产品营业税金及附加为 150 元，固定成本为 360 万元，则用生产能力利用率表示的 项目盈亏平衡点为（) 。 A.30 % B.12 % C.15 % D.9 % 【参考答案】参考答案】B 【参考答案】参考解析】】BEP(%）＝360 万／[(1000-350-150)×6 万]＝12%，用生产能力利用率 表示盈亏平衡点，见教材 P37 例题 1Z-2。 11、根据《建设工程工程量清单计价规范》（GB50500—2013)，应列入规费清单的费 用是（） A.上级单位管理费 B.大型机械进出场及安拆费 C.住房公积金 D.危险作业意外伤害保险费 【参考答案】参考答案】C 【参考答案】参考解析】】规费包括社会保险费（养老保险费.失业保险费.医疗保险费.生育保险费.工伤 保险费）.住房公积金.工程排污费，见教材 P224。 12、根据现行《建筑安装工程费用项目组成》（建标【参考答案】2013】44 号），施工现场按规定 缴纳的工程排污费应计入建筑安装工程（). A.风险费用 B.规费 C.措施费 D.企业管理费 【参考答案】参考答案】 B 【参考答案】参考解析】】按照建标【参考答案】2013】44 号，规费包括社会保险费（养老保险费.失业保险费. 医疗保险费.生育保险费.工伤保险费）.住房公积金.工程排污费。 13、下列财务指标中，数值越高，表明企业资产的盈利能力越强的指标是（）. A.总资产报酬率 position-rela ted consumption of civil servants has been swept by finance, cons umer, regardless of cos t, extravagance and waste in the civil service position-rela ted consumption, abuse, corruption and embezz lement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by hones t work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty cons umption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a pers on of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic cons truction. From I County in recent years of governance situation see, pos itions consumption in the produced of "two not" phenomenon rendering four a features: a is pos itions cons umption system los t has due of binding, right is greater tha n rules, and right is greater tha n method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has persona l consumption, will corporate points to into pers onal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misa ppropriation; four palaces, follow the fashion, rivalries, wasteful, and post cons umption became a symbol of showing off their individual capacities. Caused by public servants ' duty consumption of many "two" phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County towns hip Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financia l expenses cost per bus per year to 35,000 yuan, and in fact every cos t up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subs idies. Necessary to "keep a car", but also "dependa nts ", leading to la rger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officia ls motoring, cars for private purposes, violating the self-discipline regulations, and even lead to tra ffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the firs t half of this year, cars for private purposes or B.营业增长率 C.速动比率 D.总资产周转率 【参考答案】参考答案】 A 【参考答案】参考解析】】总资产报酬率是评价企业盈利能力的指标，B 为发展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间能力指标，C 为偿债能 力指标，D 为资产管理比率指标，见教材 P133-136。 14、某企业从银行借入一笔长期贷款 2000 万元，手续费率为 0.2%，年利率为 7%，期 限为 5 年，每年结息一次．年末付息．到期一次还本，企业所得税税率为 25%，则该项借 款的资金成本率为（). A.7.27 % B.7.2I % C.5.25 % D.5.45 % 【参考答案】参考答案】 C 【参考答案】参考解析】】7%* (1—25%)/(1 一 0.2%）=5.26%，与借款数额无关，见教材 P139 例 1Z-1。 15、编制预算定额人工消耗量时，人工幅度差用于人工定额中未包括的，而在一般正常施 工情况下又不可避免的一些（). A.返工用工 B.低效率用工 C.用工浪费 D.零星用工 【参考答案】参考答案】D 【参考答案】参考解析】】人工幅度差用工指人工定额中未包括的，而在一般正常施工情况下又不可避 免的一些零星用工。 16、下列工程经济效果评价指标中．属于盈利能力分析】动态指标的是（）。 A.财务净现值 B.投资收益率 C.借款偿还期 D.流动比率 【参考答案】参考答案】 A 【参考答案】参考解析】】净现值是指投资方案所产生的现金净流量以资金成本为贴现率折现之后与原 始投资额现值的差额。净现值法就是按净现值大小来评价方案优劣的一种方法。净现值大 于零则方案可行，且净现值越大，方案越优，投资效益越好。 17、根据《建设工程工程量清单计价规范》（GB50500—2013).因不可抗力事件导致的 损害及其费用增加，应由承包人承担的是（). A.工程本身的损害 B.承包人的施工机械损坏 C.发包方现场的人员伤亡 D.工程所需的修复费用 宜都市认真贯彻省、宜昌市安全生产教育培训工作有关精神，按照继续深入开展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间安全生产年 “ 活”动要求，扎实推进安全生产宣传教育行动，以全市经济发展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间为首要，努力拓展“安全生产年”活动要求，扎实推进安全生产宣传教育行动，以全市经济发展为首要，努力拓展培训空间培训空间 leaders driving a vehicle accident caused by road accidents, 1, 1 people killed and direct economic losses amounting to more tha n 100,000 yuan. Third, high efficiency and low cos t of the bus. Surveys show that, the operating costs of taxis for the 8200/... Is a fundamental priority of the reform, it is a difficult problem that must be solved in the reform process. Clearly, the post consumption averages three years before as a base and fine-tuned on the basis of this single practices mus t be improved. Improvements to adhere to three principles: first, under the existing policy provisions approved for public servants ' duty cons umption standards, calibration, is not contrary to policy. Second, according to the loca l financial situation and people's sustaina bility, public servants ' duty cons umption standards approved, both financial reach, and people passing throug h. Third, according to the operationa l needs of civ il servants responsible for authorized public servants ' duty consumption standa rds, both high and low positions, but als o the na ture of the work and the workload. In reform of method Shang, approved civ il servants pos itions cons umption standard to "big unified, and small dispersed" suita ble, that most pos itions cons umption project should according to policy provides proposed unified standa rd, consider to ranks, and units and the work task of differences sex, unified of standard should has elastic of and dynamic of, makes regions, and units in implementation unified standard Shi has must of flexible dis posal right; but since set of standa rd must after financial, and audit, sector audit approved Hou to implementation. (C) reform package. Public servants ' duty cons umption elasticity of consumption to limit consumption, turning mess into kitchen after dinner, follow the civil servant with a how to use personal title subsidies, or how to manage a personal duty cons umption use of subsidies. Therefore, we mus t establis h and perfect with public servants ' duty consumption monetization reform support of the series of governance systems such as the civ il service examination of responsibility, system, low fault investigation system, the report said. While other measures to keep up. Discipline inspection and supervis ion organs, financial, auditing departments should streng then supervision and inspection of public servants ' duty cons umption monetization reform progress, to strengthen the reform of public servants ' duty cons umption monetization system, measures to develop and monitor the implementation of inspection, not consumption as required, even shifting consumer behavior to stop, serious cases to deal with. Three ideas, public servants ' duty cons umption monetization reform of politics, the economy and the deepening of the reform, public servants ' duty consumption as somewhere between a reform also demons trated its importa nce and urgency. Firs t of all, civil servants especially party and Government leaders and public servants ' duty consumption there are big drawbacks. NPC deputies and CPPCC members and the broad masses are concerned about. Secondly, the position-rela ted consumption of civil servants has been swept by finance, cons umer, regardless of cos t, extravagance and waste in the civil service position-rela ted consumption, abuse, corruption and embezz lement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by hones t work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants ' duty cons umption the main problems seen from the investigation and reasons, in recent years, public servants ' duty consumption caused by the abuses and not a pers on of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of "two not" phenomenon rendering four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in pos itions consumption in the Camera Obscura operation, using terms, will pos itions consumption into has pers onal cons umption, will corporate points to into personal points to, makes pos itions cons umption in some aspects has into positions enjoy and self-dealing of means; three is to pos itions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and pos t consumption became a symbol of showing off their individual capacities. Caused by public servants ' duty cons umption of many "two" phenomenon in which people reflect the biggest problems are: (a) the officia l car problems. Mainly in three aspects: one is the la rger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cos t per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to "keep a car", but also "dependants", lea ding to larger expenses. Second, gongchesiy ong breed unhea lthy tendencies. Some people believe tha t now some bus drivers use one-third, one-third lea ding private one-third used for officia l purposes. Some public servants, especia lly leading officials motoring, cars for private purposes, violating the self-dis cipline regulations, and even lea d to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the firs t half of this year, cars for private purposes or 【参考答案】参考答案】B 【参考答案】参考解析】】根据不可抗力的责任划分，因不可抗力事件导致的损害及其费用增加，应由 承包人承担的是施工机械损坏。 18、关于工程量清单招标中计日工程报价技巧的说法，正确的是（）。 A.单纯对计日工程报价应报低价 B.招标文件中有名义工程量的计日工程报高价 C.单纯对计日工程报价应报高价 D.招标文件中有名义工程量的计日工应报低价 【参考答案】参考答案】C 【参考答案】参考解析】】注意计日工的报价，如果是单纯对计日工报价，可以报高一些，但如果招标 文件中有一个假定的名义工程量时，需要具体分析】是否报高价，以免提高总报价。 19、根据《建设工程工程量清单计价规范》（GB50500—2013).招标人委托工程造价咨 询人编制的招标工程量清单．其封面应有招标人和（）盖章确认． A.编制清单的造价员 B.造价咨询人的造价工程师 c.工程造价咨询人的法人代表 D.工程造价咨询人 【参考答案】参考答案】D 【参考答案】参考解析】】招标人委托工程造价咨询人编制的招标工程量清单．其封面应有招标人和工 程造价咨询人盖章确认。见教材 P268 页表 1Z—1。 20、根据现行《企业会计准则》，下列交易事项中，应计入当期利润的是（) . A.收到上期出售产品的货款 B.上期购买的货物，但是本期才支付的货款 C.上期已经进行的销售宣传，但是本期才支付的宣传费 D.当期已经出售的产品，但是货款还没有收到 【参考答案】参考答案】D 【参考答案】参考解析】】会计核算的基础分为收付现制和权责发生制，企业会计准则规定，企业应当 以权贵发生制为基础进行会计确认，计量和报告，权责发生制的前提，权责发生制要求， 凡是当期已经实现的收入和已经发生或应当负担的费用，无论款项是否收付，都应当作为 当期的输入和费用，计入和润表。 21、某工程钢筋加工有现场制作和外包加工两个方案，现场制作方案的固定费用 12 万元， 每吨加工费用 150 元；外包加工每吨加工费用 250 元，则仅从经济上考虑时，现场制作 方案的实用范围是钢筋总加工量在（) A.1200 吨以上 B.480 吨以上 C.480—800 吨之间 D.800—1200 吨之间 【参考答案】参考答案】 A 【参考答案】参考解析】】现场制作方案的费用 Z1=12 万+x×150 元，外包加工的费用 Z2=0 万 +x×250 元，则计算两种方案的平衡点为 Z1=Z2，加工量 x =1200 吨，则适用于现场