试题与答案

某项目生产某种产品A,主要技术和设备拟从国外引进。该项目主要设施包括生产主车间,与工

题型:问答题

题目:

某项目生产某种产品A,主要技术和设备拟从国外引进。该项目主要设施包括生产主车间,与工艺生产相适应的辅助生产设施、公用工程以及有关的生产管理、生活福利等设施。生产规模为年产2.3万t A产品,该项目拟用3年建筑。

项目主要生产项目设备拟从国外进口,设备重量680 t,离岸价(FOB价)为1200万美元。其他有关费用参数为:国际运费标准为480美元/t;海上运输保险费25.61万元;银行财务费率为0.5%;外贸手续费率为1.5%;关税税率为20%;增值税的税率为17%;设备的国内运杂费为3%;美元对人民币的汇率为1美元=8.31元人民币。进口设备全部需要安装。

建筑工程费、设备及工:器具购置费和安装工程费情况见表1-15,工程建设其他费用为3042万元,预备费中基本预备费为3749万元,涨价预备费为2990.38万元,项目建设期利息为3081万元。

表1-6 竣工决算数据表          单位:万元

序号项目设备购置费建设工程费安装工程费生产工器具购置费
1主要生产项目 10317320180
2辅助生产项目105238351135
3公用工程项目2488449101715
4服务性工程项目11002623845
5环境保护工程24818522520
6总图运输 52 45
7生活福利工程 1104 60

 

项目达到设计生产能力后,劳动定员240人,年标准工资为1.5万元/人,年福利为工资总额的14%,年其他费用20820万元(其中其他制造费用820万元),年外购原材料、燃料动力费9482万元,年修理费为218万元(建设投资中工程建设其他费用全部形成无形资产及其他资产),年经营成本为50000万元,年营业费用为19123万元,各项流动资金最低周转天数分别为:应收账款45天,现金30天,应付账款60天,原材料、燃料、动力90天,在产品3天,产成品20天。

工程建设项目需要征用耕地100亩,征用费为每亩3万元,补偿费计算应按下列数额计算:被征用前第一年平均每亩产值1200元,征用前第二年平均每亩产值1100元,征用前第三年平均每亩产值1000元,该单位人均耕地2.5亩,地上附着物共有树木3000棵,按照20元/棵补偿,青苗补偿按照100元/亩计取。另外,项目需有限期租用土地15000m2]。经计算,土地使用权出让金600万元。

该项目建设单位管理费600万元,其中450万元构成固定资产,未达到固定资产标准的工器具购置费100万元,勘察设计费200万元,专利费100万元,非专利技术费50万元,获得商标权120万元,生产职工培训费50万元,生产线试运转支出35万元,试生产销售款10万元。

[问题]

计算主要生产设备价值。

答案:

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This may sound like a fantastic proposal, but so, I think our insurance system would have sounded to people a hundred years ago. The main objection to such a scheme would be that if each person were entitled to receive minimum support, people would not work. (48) This assumption rests on the fallacy of the inherent laziness in human nature ; actually, aside from abnormally lazy people, there would be very few who would not want to earn more than the minimum, and who would prefer to do nothing rather than work.

(49)However, the suspicions against a system of guaranteed subsistence minimum are not groundless from the standpoint of those who want to use ownership of capital for the purpose of forcing others to accept the work conditions they offer. If nobody were forced to accept work in order not to starve, work would have to be sufficiently interesting and attractive to induce one to accept it. (50) Freedom of contract is possible only if both parties are free to accept and reject it ; in the present capitalist system this is not the case.

But such a system would not only be the beginning of real freedom of contract between employers and employees; its principal advantage would be the improvement of freedom in interpersonal relationships in every sphere of daily life.

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