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<span id="a0lmosil" class="time">2020-01-09 10:41</span> <span id="a0lmosil" class="source">來源：<a href="http://m.accreditedmedicalassistantprograms.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="a0lmosil" 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="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p>　　2020年房地產估價師考試備考進行時，建設工程教育網(wǎng)房估小編為大家搜集整理了房地產估價師考試歷年試題、易錯題、練習題等，希望大家在備考的過程中能事半功倍，提高復習效率，在2020年房地產估價師考試中取得好成績！</p><p>　　<strong>多選題</strong></p><p>　　企業(yè)管理費包括（?。?/p><p>　　A.管理人員工資</p><p>　　B.辦公費</p><p>　　C.差旅交通費</p><p>　　D.固定資產使用費</p><p>　　E.人工費</p><p>　　【正確答案】 ABCD</p><p>　　【答案解析】本題考查的是建筑安裝工程費用的構成。企業(yè)管理費是指建筑安裝企業(yè)組織施工生產和經營管理所需的費用，包括管理人員工資、辦公費、差旅交通費、固定資產使用費、工具用具使用費、勞動保險和職工福利費、勞動保護費、檢驗試驗費、工會經費、職工教育經費、財產保險費、財務費、稅金（房產稅、車船使用稅、土地使用稅、印花稅等）其他（技術轉讓費、技術開發(fā)費、投標費、業(yè)務招待費、綠化費、廣告費、公證費、法律顧問費、審計費、咨詢費等）選項E，與企業(yè)管理費并列。參見教材P137.</p><p style="text-align: center;"><a target="_blank">[天天做題]房地產估價師每日一練>></a></p><p style="text-align: right;"><strong>建設工程教育網(wǎng)原創(chuàng)·轉載請注明出處</strong></p> <div style="text-align: right;" id="ycFoot"></div> </div> </div>    <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="shareLeft fl"> <div id="a0lmosil" class="pageView shareBlock fl"> <span id="a0lmosil" class="shareImg" title="瀏覽量" id="newsPageView"></span> <p>0</p> </div> <div id="a0lmosil" class="collect shareBlock fl"> <a class="shareImg" title="收藏" id="newsCollect" target="_self" href="javascript:void(0);"></a> <p>0</p> </div> <div id="a0lmosil" class="praise shareBlock fl"> <a class="shareImg" title="點贊" id="newsDz" target="_self" 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