问题 多项选择题

项目经济评价时,若以总成本费用为基础计算经营成本,则应从总成本费用中扣除的费用项目有()

A.销售费用

B.折旧费用

C.管理费用

D.摊销费用

E.利息支出

答案

参考答案:B, D, E

解析:

本题主要考核经营成本的构成,其中,总成本费用=外购原材料、燃料及动力费+工资及福利费+修理费+折旧费+摊销费+财务费用(利息支出)+其他费用。由于建设投资按其发生的时间作为一次性支出被计入现金流出,在技术方案建成后建设投资形成固定资产、无形资产和其他资产。折旧是建设投资所形成的固定资产的补偿价值,如将折旧随成本计入现金流出,会造成现金流出的重复计算。同样,由于无形资产及其他资产摊销费也是建设投资所形成资产的补偿价值,只是技术方案内部的现金转移,而非现金支出,故为避免重复计算也不予考虑。贷款利息是使用借贷资金所要付出的代价,对于技术方案来说是实际的现金流出,但在评价技术方案总投资的经济效果时,并不考虑资金来源问题,故在这种情况下也不考虑贷款利息的支出。因此,经营成本=总成本费用-折旧费-摊销费-利息支出。故本题的正确答案是BDE。

阅读理解

阅读理解。

     Every day, in all kinds of weather, many thousands of men and women jog. Why has jogging-running

slowly for long distances become so popular? Most joggers begin because they hear it is a very good exercise.

Jogging makes the heart stronger and helps people lose weight. It can also help them feel better about

themselves.

     Donald Robbins, who is forty-two years old and works in an office, began jogging a few years ago

because he felt he was too fat. At first he could only run about 100 yards. It took him three months to be

able to run a mile. But two years later, he ran in a marathon race over twenty-six miles. Many joggers, like

Donald Robbins, feel that if they can succeed at jogging, they can succeed at other things also, and quite often

this feeling helps them at their jobs.

     Should you jog too? If you do, be sure to ask your doctor for advice. Jogging may be too much exercise

for you.

     Does jogging cost much? No, it costs almost nothing. But it is very important to have a good pair of shoes

that are made especially for jogging. They protect your feet and legs from the shock of running on hard

surface.

     How fast should you go? Jog with a friend and talk to each other as you run. If you have difficulty in

talking, you're going too fast.

     How far should you jog? Remember not to go too far too soon. In fact, you should walk, not run, the first

few times. Then do some short jogs, but no more than what you can do comfortably. After that, increase your

distance a quarter or half mile every two weeks or so. Maybe in a few years, you can run in a marathon too, as

thousands of people do.

1. The article is mainly about _____. [ ]

A. jogging as a sport

B. jogging as an exercise

C. jogging in a safe way

D. jogging as a way to marathon

2. Which of the following statements is true? [ ]

A. Jogging should be done in the early morning.

B. Many people think that jogging is a set of one's willpower (意志力)

C. Jogging is time-consuming.

D. You should not talk while jogging.

3. Which piece of advice is not mentioned in the article? [ ]

A. Have a good pair of shoes.

B. Have a sports suit.

C. Remember not to go too far too soon at the beginning.

D. Ask your doctor for advice.

4. Why is jogging so popular according to the passage? [ ]

A. It doesn't cost much.

B. One can start jogging at any time and in any place.

C. It is a very good exercise.

D. One can talk with one's friend while jogging.

5. The author doesn't think that everybody is fit for jogging. Which paragraph deals with it? [ ]

A. Para. 1.

B. Para. 2.

C. Para. 3.

D. Para. 4.

单项选择题