问题 问答题

某建设项目有关资料如下:

(1)项目计算期10年,其中建设期2年。项目第3年投产,第5年开始达到100%设计生产能力。

(2)项目固定资产投资9000万元(不含建设期贷款利息和固定资产投资方向调节税),预计8500万元形成固定资产,500万元形成无形资产。固定资产年折旧费为673万元,固定资产余值在项目运营期末收回,固定资产投资方向调节税税率为0。

(3)无形资产在运营期8年中,均匀摊入成本。

(4)流动资金为1000万元,在项目计算期末收回。

(5)项目的设计生产能力为年产量1.1万吨,预计每吨销售价为6000元,年销售税金及附加按销售收入的5%计取,所得税税率为33%。

(6)项目的资金投入、收益及成本等基础数据,见表1-1。

(7)还款方式:在项目运营期间(从第3年至第10年)按等额本金法偿还,流动资金贷款每年付息。长期贷款利率为6.22%(按年付息),流动资金贷款利率为3%。

(8)经营成本的80%作为固定成本。

问题

编制总成本费用估算表,并填入计算结果。

答案

参考答案:

编制总成本费用估算表,见表1-3。

阅读理解

Habits, whether good or bad, are gradually formed. When a person does a certain thing again, he is driven by some unseen force to do the same thing repeatedly, then a habit is formed. Once a habit is formed, it is difficult, and sometimes impossible, to get rid of. It is therefore so important that we should pay great attention to the formation of habits. Children often form bad habits, some of which remain with them as long as they live. Older persons also form bad habits lasting as long as they live, and sometimes become ruined by bad habits.

There are other habits which, when formed in early life, are of great help. Many successful men say that much of their success has something to do with certain habits in early life, such as early rising, honesty and so on.

Among the habits which children should not form are laziness, lying, stealing and so on. These are all easily formed habits. Unfortunately older persons often form habits which could have been avoided.

We should keep away from all these bad habits, and try to form such habits as will be good for ourselves and others.

小题1:        are formed little by little.

A.Only good habits

B.Only bad habits

C.Both good habits and bad habits

D.Either good habits or bad habits小题2:The underlined word “them” in the first paragraph refers to         .

A.bad habits

B.good habits

C.children

D.other persons小题3:Why should we pay much attention to the formation of habits?

A.Because habits are of great help to every one of us.

B.Because a man can never get rid of a habit.

C.Because it’s hard and sometimes even impossible to throw away bad habits.

D.Because we are forced to do them again and again.小题4:According to the passage, early rising          .

A.has something to do with success

B.is an easily formed habit

C.is such a habit as should have been avoided

D.is such a beneficial habit as will be kept

填空题