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<div id="2kqiqk8" class="lTxt"> <span id="2kqiqk8" class="time">2013-08-07 14:32</span> <span id="2kqiqk8" class="source">來源：<a href="http://m.tasensoftware.com" title="建設(shè)工程教育網(wǎng)">建設(shè)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="2kqiqk8" 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="2kqiqk8" class="news_con"> <div id="2kqiqk8" class="jxbox clearfix"> <p>　　【提問】45.某項(xiàng)目建設(shè)期利息為500萬元，投產(chǎn)第2年的利潤(rùn)總額及應(yīng)納稅所得額均為1100萬元，折舊為700萬元，攤銷100萬元，所得稅稅率為25%，當(dāng)年應(yīng)還本金800萬元，應(yīng)付長(zhǎng)期借款利息330萬元，應(yīng)付流動(dòng)資金利息60萬元，當(dāng)年支出維持運(yùn)營(yíng)投資300萬元，則該年項(xiàng)目?jī)攤鶄涓堵蕿椋ǎ?/p><p>　　A.1.44</p><p>　　B.1.69</p><p>　　C.1.78</p><p>　　D.2.26</p><p>　　【回答】學(xué)員8946，您好！您的問題答復(fù)如下：</p><p>　　45.A；償債備付率=（息稅前利潤(rùn)+折舊費(fèi)+攤銷費(fèi)-所得稅）/應(yīng)還本付息額，將題目中的數(shù)據(jù)帶入該公式，償債備付率=（1100+700+100-1100*0.25）/（800+330）=1.44</p><p>　　★問題所屬科目：<a title="咨詢工程師" href="http://m.tasensoftware.com/zixun/" target="_blank" class="bule">咨詢工程師</a>——<a title="項(xiàng)目決策分析與評(píng)價(jià)" href="http://m.tasensoftware.com/zixun/moniti/pingjia/" target="_blank" class="bule">項(xiàng)目決策分析與評(píng)價(jià)</a></p><p style="text-indent:2em"> </p><div id="2kqiqk8" class="editor"> 責(zé)任編輯：跳跳豆</div> <div style="text-align: right;" id="ycFoot"></div> </div> </div>   <div id="2kqiqk8" class="share new-share clearfix"> <div id="2kqiqk8" class="info-share-new fl"> 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