试题与答案

某施工项目由预算表可知,其直接工程费为500万元,措施费为直接工程费的5%,间接费为

题型:问答题 案例分析题

题目:

某施工项目由预算表可知,其直接工程费为500万元,措施费为直接工程费的5%,间接费为直接费的10%,利润按直接费和间接费之和的2%取费,税金按规定计算,按直接费、间接费和利润总和的3.4%取值。

问题

(1)说明工料单价法含义。

(2)说明综合单价法含义。

(3)列表计算该工程的建筑安装工程造价。

答案:

参考答案:

(1)工料单价法含义

工料单价法是以分部分项工程量乘以单价后的合计为直接工程费,直接工程费以人工、材料、机械的消耗量及其相应价格确定。直接工程费汇总后,另加间接费、利润、税金生成建筑工程或安装工程造价。

(2)综合单价法含义

综合单价法的分部分项工程单价为全费用单价,全费用单价经综合计算后生成,其内容包括直接工程费、间接费、利润和风险因素(措施费也可按此方法生成全费用价格)。各分项工程量乘以综合单价的合价汇总后,再加计规费和税金,便可生成建筑或安装工程造价。

(3)本工程的造价计算如下表所示。

解析:本题主要考核建筑安装工程总造价的计算,建筑安装工程总造价=直接费+间接费+利润+税金,在计算建筑安装工程总造价的计算时可以先计算出直接费、间接费、利润和税金。然后相加求和就是最终的建筑安装工程总造价。

试题推荐
题型:解答题
十一届全国人大常委会第二十次会议审议的个人所得税法自2011年9月1日起正式实施,新税法将个人所得税的起征点由原来每月2000元提高到3500元,并将9级超额累进税率修改为7级,新旧两种征税方法的1~5级税率情况见下表:
税级
原征税方法
新征税方法
月应纳税额x
税率
速算扣除数
月应纳税额x
税率
速算扣除数
1
x≤500
5%
0
x≤1 500
3%
0
2
500<x≤2000
10%
25
1500<x≤4500
10%

3
2000<x≤5000
15%
125
4500<x≤9000
20%

4
5000<x≤20000
20%
375
9000<x≤35000
25%
1005
5
20000<x≤40000
25%
1375
35000<x≤55 000
30%
2755
 注:“月应纳税额”为个人每月收入中超出起征点应该纳税部分的金额.
“速算扣除数”是为快捷简便计算个人所得税而设定的一个数.
例如:按原个人所得税法的规定,某人去年3月的应纳税额为2600元,他应缴税款可以用下面两种方法之一来计算:
方法一:按1~3级超额累进税率计算,即500×5%+1500×10%十600×15%=265(元).
方法二:用“月应纳税额x适用税率一速算扣除数”计算,即2600×15%一l25=265(元)。
(1)请把表中空缺的“速算扣除数”填写完整;
(2)甲去年3月缴了个人所得税1060元,若按“新税法”计算,则他应缴税款多少元?
(3)乙今年3月按“新税法”缴了个人所得税2千多元,比去年3月按“原税法”所缴个人所得税少了155元(今年与去年收入不变),那么乙今年3月所缴税款的具体数额为多少元?
查看答案
题型:阅读理解

In the mid 1990’s, people started doing business on the Internet. At that time, there were two kinds of companies. First, there were traditional companies. They sold things in stores. Then there were Internet companies. They didn’t have a store, and they only sold things on the Net.

Traditional companies didn’t want to lose any business. Quickly they made their own websites and began selling things on the Net. These are the so-called “brick and click” companies. Many stores are made of brick. And you click on your mouse to buy things with your computer. That’s where the name “brick and click” comes from.

By the late 1990’s, e-business like amazon com , buy com. and etoys com. were in trouble. Their profits(利润) were not very high. Competition was great. Many of these businesses were losing lots of money. In 2000, many e-business went out of business.

Why are “brick and click” companies, like Barnes and Noble, Toys RVs and Walmart so successful? First, many customers know and trust their names. Their websites like walmart.com. are easy to remember. These companies also have lots of experience. They know how to run a successful business.

In the world of e-commerce, companies are fighting for every dollar and every customer. Will “brick and click” companies win the war? Only time will tell.

小题1:What did many traditional companies do in the mid 1990’s?                .

A.They went out of business.

B.They made their websites.

C.They bought Internet companies.

D.They sold their companies.小题2:What gave Internet companies lots of trouble in the late 1990’s?

A.Heavy competition

B.They were short of money.

C.They didn’t know what to do.

D.people didn’t believe in them.小题3:Which of the following is TRUE according to the passage?

A.All the “brick and click” companies run a successful business.

B.“Brick and click” companies are certain to win the business competition.

C.It is uncertain whether “brick and click” companies will win the competition.

D.Both “brick and click” companies and Internet companies will be successful in the future.

查看答案
微信公众账号搜索答案