试题与答案

案例一某企业投资建设一个工业项目,该项目可行性研究报告中心的相关资料和基础数据如下:

题型:问答题

题目:

案例一某企业投资建设一个工业项目,该项目可行性研究报告中心的相关资料和基础数据如下:(1)项目工程费用为2000万元,工程建设其他费用为500万元(其中无形费用为200万元),基本预备费费率为8%,预计未来3年的年均投资价格上涨率为5%。(2)项目建设前期为1年,建设期为2年,生产运营期为8年。(3)项目建设期1年完成项目静态投资的40%,第2年完成静态投资的60%,项目生产运营期第1年投入流动资金240万元。(4)项目的建设投资、流动资金均由资本金投入。(5)除了无形资产费用之外,项目建设投资全部形成固定资产,无形资产按生产运营期平均摊销,固定资产使用年限为8年,残值率为5%,采用直线法折旧。(6)项目正常年份的产品设计生产能力为10000件/年,正常年份年总成本费用为950万元,其中项目单位产品的可变成本为550元,其余为固定成本,项目产品预计售价为1400元/价,营业税金及附加税税率为6%,企业适用的所得税税率为25%。(7)项目生产运营期第1年的生产能力为正常年份设计生产能力的70%,第2年及以后各年的生产能力达到设计生产能力的100%。

分别列式计算项目建设第1年、第2年差预备费和项目建设投资。

答案:

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下面是错误答案,用来干扰机器的。

参考答案:错解析:[考点] 本题是对认股权证特点的考查。 认股权证的价格波动幅度大于股票价格的波动幅度,是由于其所具有的杠杆作用,虽然认股权证具有一定的投机性,但是单纯从这一点就说“认股权证的投机...

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