analyse
Question 1: (4 points)
Interest during the construction period: 1 year:1500×1/2× 6% = 450,000 yuan.
Second year: (1545+1500×12 )× 6% =137.7 yuan.
Total: 45+ 137.7 = 1823700 yuan (2 points)
Depreciation expense of fixed assets, (5300+182.7-300× (1-5%) ÷ 8 = 6154500 yuan (2 points).
Question 2: (4 points)
Repay the principal and interest annually, and:
3182.7× 6 %× (1+6%) 5-1+6%) 5-1= 7,555,600 yuan (2 points)
Total interest payable in the first 1 year of the operating period: 755.56× 6% = 1909600 yuan (1 minute).
Principal payable: 7,555.56-190.96 = 5,646,000 yuan (2 points)
Question 3: (5 points)
Liquidity invested in the first 1 year of the operation period:
Accounts receivable = annual operating cost ÷12 = 2700 ÷12 = 2.25 million yuan.
Cash = (salary, welfare and other expenses) ÷9 =(700+290)÷9 = 165438+ ten thousand yuan.
Inventory = 3.85 million yuan
Current assets = 225-110+385 = 7.2 million yuan (2 points)
Accounts payable = cost of purchased raw materials and fuel ÷ 6 =1680 ÷ 6 = 2.8 million.
Current liabilities = accounts payable 2.8 million yuan (1 min)
The working capital required in the first 1 year of the operation period is 7.2-2.8 = 4.4 million yuan (1 minute).
The working capital to be invested in the second year of the operation period = 855-350-440 = 650,000 yuan (1 min).
Question 4: (2 points)
The first 1 year value-added tax in the operating period is 3520×13%-200-300 =-424,000 yuan, so the value-added tax payable is 0(2 points).
Question 5: (5 points)
Operation period 1 year:
Total cost = 2700+615.45+190.96 = 350,645,438+0,000 yuan (2 points)
After-tax profit = (3520-3506.4 1) ×1(1+25%) =10.19 yuan (1min).
Because 1 0.19+615.45 = 6,256,400 yuan > the principal should be repaid in that year, so the repayment requirements can be met in1year of the operating period. (2 points)
2. The topic is temporarily gone.
analyse
Question 1(4 points)
Question 2: (4 points)
The score of scheme 1 is:10× 0.19+10× 0.286+8× 0.238+6× 0.1487× 0.048 = 8.428.
The score of scheme 2: 8× 0.19+7× 0.286+9× 0.238+9× 0.095+8× 0.143+9× 0.048 = 8.095 (1).
Score of scheme 3: 7× 0.19+6× 0.286+10× 0.238+10× 0.095+10× 0.143+/kloc.
Because plan one scored the highest. Therefore, the first scheme is recommended as the best scheme. ( 1)
Question 3: (6 points)
The annual life cycle cost of Option 3:
2 100%×(A/P, 8%, 50)+ 120-70×(P/F, 8%, 50)×(AP, 8%. 50) = 2100 ÷.
Cost index: (2 points)
256.415-280.789+291.547 = 8,287.7438+0,000 yuan.
Scheme 1: 256.415/828.7438+0 = 0.309.
Scheme 2: 280.789/828.7438+0 = 0.339.
Scheme 3: 29 1.547/828.438+0 = 0.352.
Value index: (2 points)
Scheme 1: 0.24 1/0.309=0.780.
Option 2: 0.351/0.339 =1.035.
Scheme 3: 0408/0.352= 1. 159.
Because the value index of Scheme 3 is the highest, Scheme 3 is chosen as the best scheme. ( 1)
Question 4: (6 points)
The net present value of project cost: 1800+60-40× (price-earnings ratio, 8%, 40)+( 130-8)x (price-earnings ratio, 8%, 40)+20x (price-earnings ratio, 28%, 65438). 30) =1800+60-40× 0.046+122×1.925-20× 0.463-0.215+0099)
B net present value of scheme cost: 1800+ 100-40X(P/F, 8%, 40)+(130-1) × (p/a, 8%).
Because the net present value of scheme B is the smallest, scheme B is chosen as the optimal scheme. ( 1)
3. The topic is temporarily absent
answer
analyse
Question 1
Construction progress plan
Z project payment: (600×150+50×1500+160000 )×1.1.06×1.3×/kloc-.
Question 2: (4 points)
Event 2 cannot claim the construction period and expenses. (2 points)
If the contractor covers the hidden part of the project without notifying the supervisor to be present for inspection, the supervisor has the right to cancel the drilling inspection or uncovering inspection of the contractor regardless of whether the hidden part of the project is qualified, and the increased expenses and delayed construction period shall be borne by the contractor. ( 1)
0 yuan expense reimbursement (1 min)
Question 3: (4 points)
From the economic point of view, the general contractor should reduce the construction period 10 days. ( 1)
Compression f and g each work 10 days (1 min)
Cost increase (2000×10+5000×10 = 70000 yuan)
The income is: (220-210) ×100007000 = 30000 yuan (2 points).
Question 4: (2.5 points)
It is correct for the general contractor to directly determine the bid evaluation experts. (0.5 points)
Reason: The bid evaluation experts can adopt the methods of random selection or direct confirmation. General projects can be randomly selected. If the technology is particularly complex, the professional requirements are particularly high, or the bidding project with special requirements of the state is difficult to be determined by randomly selected experts, it can be directly determined by the tenderer. (2 points)
Question 5: (2.5 points)
The bid evaluation committee made a mistake in determining the construction performance. (0.5 points)
Reason: The Bid Evaluation Committee conducts qualification examination of bidders according to the qualification examination method required in the bidding documents. If the bidder is required to provide supplementary information, it shall notify the bidder in writing to supplement it. (2 points)
Question 6: (2 points)
The general contractor may re-bid or select the second-ranked candidate in the list of winning bidders as the winning bidder. If the state-owned funds occupy the controlling or leading position, the tenderer of the project that must be subject to tender according to law shall ensure that the candidate who is the first in the annual bidding is the winning bidder. If the business and financial status of the first successful candidate has undergone major changes or there are violations of laws and regulations, which do not meet the requirements of the power sharing standard, the tenderer may determine other successful candidates in turn according to the ranking of the successful candidates proposed by the bid evaluation committee, or re-invite tenders. (2 points)
4. The topic is temporarily gone.
analyse
Question 1: (5 points)
Total project cost = 1 63×159 = 241.45 million yuan (1min).
Safe and civilized construction measures = 1 63× 6% = 923.78 million yuan (1min).
Contract price = (1 63+24.45-18-20×1.05 )×107×1.09 = 264.109 Yuan.
Advance payment = 1 63×1.07×1.09× 20% = 38021ten thousand yuan (1minute).
The cost of safe and civilized construction measures before commencement = 9.781.07×1.09× 70 %× 90% = 7. 1.86 million yuan (1 min)
Question 2(5 points)
At the end of the second month:
Planned investment of the proposed project = (1 2+454 )×107×1.09 = 66,946 yuan (1).
Planned investment of completed project = (27,500× 480 1 000,350× 32010000×1.09 = 7,254,400 yuan (1minute).
Actual investment of completed project = 27+500× 480 1 0000+350× 33010000×1.07×1.09 = 720952 million yuan (1.
Investment deviation = 7254 1-72.952 =-0.408 million yuan, that is, the investment overspent by 0.408 million yuan: (1 minute).
Progress deviation = 72.54-66.946 = 55.98 million yuan, that is, the progress is 5.598 square yuan ahead of schedule, (65.438+0 points).
Question 3: (4 points)
The third month:
The contractor's cost of completing Yucheng Sub-project = 500× 480-350× 330+200× 280) 1 000 = 41.15 yuan (1min).
Project funds payable by the owner-415+(2445-9.78) 5+978× 30%+20×1052×10.07×10.09× 90% 38.00259.000000000005
Question 4: (6 points)
(1) According to the adjusted comprehensive unit price, the engineering quantity of subdivisional work B is:1500-1200x1.15 =120m3 (1min).
Original talent machine: 480 1. 12=428.57 yuan m3( 1 min).
The adjusted pipeline profit is 428.57×12 %× (15-50%) = 25.71m3.
(2) Overall comprehensive unit price: 428,257+25.71= 45,428 yuan m3( 1 min).
(3) Cost increase of Subdivision B: (300-120) × 480-120x454281000014091.
Cost increase of sub-project C1400× (330-320)10000 =14000.
Increased cost of sectional works: 1 4.091+1.4 =15.4911,000 yuan (1minute).
Total cost of measures increased: 1 5.491×159 = 23,240 yuan (1min).
The actual total cost of (1) is 264.109+(15.491+2324-18) ×107×1.07.
Completion settlement: 263.893-(263.893-2.324× 1 .07×1.09) x90% = 288.29 million yuan (1min).
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