问题 问答题

某项目的有关资料及数据如下:
1.建筑工程费用估算为480万元。
2.项目计划采用进口设备,设备重1000t,离岸价为400万美元,国际运费标准为300美元/t,海上运输保险费率为2.66%,中国银行费率为5%,外贸手续费率为1.5%,关税税率为22%,增值税的税率为17%,美元的银行牌价为7.92元人民币,设备的国内运杂费率为2.5%。
3.项目的工具、器具及生产家具费率取6%。
4.安装工程费按设备原价的10%计。
5.工程建设其他费按工程费的24%计算,基本预备费率取5%。
6.项目分两年进行投资,工程费用的投入比例分别为55%、45%。
7.项目部分建设投资采用银行借款,第一年贷款额为2500万元,第二年贷款额为3500万元。贷款年初发放,银行利率取6.21%。资产(递延资产)6万元,无形资产、其他资产分5年摊销。
问题:1.估计项目工程费用、工程建设其他费用、预备费和建设期利息。
2.计版项目的静态投资和动态投资。

答案

参考答案:问题1:
(1)估计设备购置费:
1)进口设备货价=400×7.92=3168万元
2)国际运费=300×1000×7.92=237.6万元
3)海运保险费=(3168+237.6)×2.66%=9.06万元
4)关税=(3168+237.6+9.06)×22%=751.23万元
5)增值税=(3168+237.6+9.06+751.23)×17%=708.20万元
6)银行财务费=3168×5%=15.84万元
7)外贸手续费:(3168+237.6+9.05)×1.5%=51.22万元
8)进口设备原价=3168+237.6+9.05+751.23+708.20+15.84+51.22=4941.14万元
9)设备购置费=4941.14×(1+2.5%)=5064.67万元
(2)工具、器具及生产家具费:5064.67×6%=303.88万元
(3)安装工程费:4941.14×10%=494.11万元
(4)工程费用:480+5064.69+303.88+494.11=6342.66万元
(5)工程建设其他费:(480+5064.67+303.88+494.11)×24%=1522.24万元
(6)基本预备费:(6342.66+1522.24)×5%=393.24万元
(7)建设期利息:
第一年 2500×6.21%=155.25万元
第二年 (2500+155.25+3500)×6.21%=382.24万元
合计建设期利息为537.49万元
问题2:建设投资:
不含建设期利息的建设投资为8258.14万元(静态投资)
含建设期利息的建设投资为8640.38万元(动态投资)

单项选择题
单项选择题

Are teens and young adults more narcissistic (自恋的) today than in the past That’s the view of a California researcher who studies (1) people.

In her new book, The Narcissism (2) : Living in the Age of Entitlement, psychologist Jean Twenge of San Diego State University and (3) W. Keith Campbell of the University of Georgia say research shows (4) young people today have "narcissistic traits" than in (5) generations. Such traits, Twenge says, include a very. (6) and inflated sense of self, which is (7) by a preoccupation with MySpace, Facebook and YouTube.

"We’ve been on this self-admiration cultural (8) for a long time," Twenge says. (9) Twenge’s take on today’s young people isn’t universal. Studies by other researchers, including Canadian (10) Dr. Kali of the University of Western Ontario, have used the same data but found (11) results. "They put a different (12) on it," Kali says.

Twenge’s studies have found more narcissistic traits and a (13) rate of increase among college students today, but Kali found that students’ narcissism was (14) greater in 2006 than in 1976. Twenge’s most recent paper studied the same data as Kali--more than 20 000 college students from 2002 to 2007. (15) researchers used the Narcissistic Personality Inventory to measure narcissistic (16) and findings by both have been (17) in peerreviewed journals.

Twenge’s book (18) just a month after The Mirror Effect : How Celebrity Narcissism Is Seducing America, a book co-written by behavioral (19) Drew Pinsky, (20) suggested that a celebrity-obsessed culture is causing more narcissism.

13()

A.weaker

B.faster

C.lower

D.slower