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title="2026年咨詢(xún)工程師新課"><img src="/upload/resources/image/2025/04/11/599788.png" alt="2026年咨詢(xún)工程師新課" class="banner"></a>   <div id="gwr18lkl3dc" class="news_mian"> <h1><span id="ycTitle"></span>項目建設期利息500萬(wàn)元，該年項目?jì)攤鶄涓堵蕿槎嗌?/h1> <div id="gwr18lkl3dc" class="mark"> <div id="gwr18lkl3dc" class="lTxt"> <span id="gwr18lkl3dc" class="time">2013-10-30 10:38</span> <span id="gwr18lkl3dc" class="source">來(lái)源：<a href="http://m.zcjx68.com" title="建設工程教育網(wǎng)">建設工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="gwr18lkl3dc" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="gwr18lkl3dc" class="news_con"> <div id="gwr18lkl3dc" class="jxbox clearfix"> <p>　　2012年<a title="咨詢(xún)工程師考試" target="_blank" href="http://m.zcjx68.com/zixun/">咨詢(xún)工程師考試</a>《<a title="項目決策分析與評價(jià)" target="_blank" href="http://m.zcjx68.com/zixun/moniti/pingjia/">項目決策分析與評價(jià)</a>》<a class="bule" title="試題" target="_blank" href="http://m.zcjx68.com/shiti/">試題</a>單選題第45題</p> <p>　　某項目建設期利息500萬(wàn)元，投產(chǎn)第2年的利潤總金額及應納稅所得額均為1100萬(wàn)元，折舊700萬(wàn)元，攤銷(xiāo)100萬(wàn)元，所得稅稅率25%，當年應還本金800萬(wàn)元，應付長(cháng)期借款利息330萬(wàn)元，應付流動(dòng)資金利息60萬(wàn)元，當年支出維持運營(yíng)投資300萬(wàn)元，則該年項目?jì)攤鶄涓堵蕿椋??。?/p> <p>　　A．1.44</p> <p>　　B．1.69</p> <p>　　C．1.78</p> <p>　　D．2.26</p> <p>　　【答案】：A</p> <p>　　【<a title="建設工程教育網(wǎng)" href="http://m.zcjx68.com" target="_blank" >建設工程教育網(wǎng)</a><a title="老師" href="http://m.zcjx68.com/webhtml/teacher.shtml" target="_blank" >老師</a>權威解析】：償債備付率=（息稅前利潤+折舊費+攤銷(xiāo)費-所得稅）/應還本付息額，將題目中的數據代入該公式可得：償債備付率=（1100+700+100-1100×0.25）/（800+300）=1.44。</p> <p><span style="DISPLAY: inline! important; FLOAT: none; WORD-SPACING: 0px; FONT: 14px/26px Simsun; TEXT-TRANSFORM: none; COLOR: 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