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title="2025年一建方案"><img src="/upload/resources/image/2024/12/12/598055.png" alt="2025年一建方案" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1>根據(jù)工程成本核算原則，如下會計方法中，體現(xiàn)謹慎性的有（?。?/h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2021-08-13 16:55</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 style="text-indent: 2em; text-align: left;">2021年一級建造師考試臨近，目前階段，考生都已經(jīng)開始為2021年一級建造師考試認真做準備，建設工程教育網(wǎng)就為大家整理了一級建造師《建設工程經(jīng)濟》的模擬題與答案解析，供考生們參考學習，助大家一臂之力！</p><section data-id="1796" style="line-height: 22.4px; white-space: normal;"><section style="border: none; margin: 0.5em 0px; box-sizing: border-box; padding: 0px;"><section style="height: 2em; display: inline-block; font-weight: inherit; text-align: center; text-decoration: inherit; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; background-color: rgb(255, 255, 255);"><section style="padding: 0px 0.3em; height: 2em; line-height: 2em; display: inline-block; vertical-align: top; border-top-width: 0.1em; border-bottom-width: 0.1em; border-left-width: 0.1em; border-style: solid none solid solid; overflow: hidden; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"><section style="box-sizing: border-box; color: inherit;"><strong>多選題</strong> </section></section><section style="display: inline-block; vertical-align: top; height: 2em; border-bottom-width: 0.1em; border-bottom-style: solid; border-right-width: 0.1em; border-right-style: solid; margin-left: -0.6em; width: 1.2em; transform: skew(30deg); border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"></section><section style="width: 0px; display: inline-block; vertical-align: middle; margin: 0em; border-top-width: 1.8em; border-top-style: solid; border-top-color: rgb(102, 102, 103); border-bottom-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; border-left-width: 1em !important; border-left-style: solid !important; border-left-color: transparent !important; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section><section style="width: 0px; height: 0px; clear: both; color: inherit;"></section></section></section><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">根據(jù)工程成本核算原則，如下會計方法中，體現(xiàn)謹慎性的有（　）。</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">A.成本計算按月進行</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">B.折舊計提方法保持穩(wěn)定</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">C.存貨計量采用先進先出法</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">D.提取壞賬準備</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">E.采用雙倍余額遞減法計提廠房折舊</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">『正確答案』DE</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">『答案解析』本題考查的是工程成本核算的任務和基本要求。在成本、會計核算中應當對可能發(fā)生的損失和費用，作出合理預計，如提取壞賬準備、加速折舊法等，體現(xiàn)的是謹慎性原則。</span></p><p style="text-indent: 2em; text-align: left;"><span style="color: rgb(151, 72, 6);"><strong>本題涉及知識點：<span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 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style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 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style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 22.4px;"><span style="line-height: 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