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target="_blank">下載正保職業(yè)教育APP 訂閱最新報(bào)考消息</a></div>  <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2021-08-16 17:01</span> <span id="a0lmosil" class="source">來(lái)源：<a href="http://m.accreditedmedicalassistantprograms.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="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(jí)建造師考試臨近，目前階段，考生都已經(jīng)開(kāi)始為2021年一級(jí)建造師考試認(rèn)真做準(zhǔn)備，建設(shè)工程教育網(wǎng)就為大家整理了一級(jí)建造師《建設(shè)工程經(jīng)濟(jì)》的模擬題與答案解析，供考生們參考學(xué)習(xí)，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>單選題</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;">某建筑公司2020年度利潤(rùn)總額為1200萬(wàn)元，投資收益為200萬(wàn)元，適用所得稅稅率為25%，則當(dāng)期的所得稅為（　）。</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">A.250萬(wàn)元　　</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">B.300萬(wàn)元　　</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">C.350萬(wàn)元　　</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">D.400萬(wàn)元</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">『正確答案』B</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">『答案解析』本題考查的是利潤(rùn)的計(jì)算。當(dāng)期的所得稅為1200×25%=300（萬(wàn)元），注意投資收益已經(jīng)計(jì)算入利潤(rùn)總額中了，不能再重復(fù)考慮。</span></p><p style="text-indent: 2em; text-align: left;"><strong style="color: rgb(151, 72, 6); line-height: 22.4px;">本題涉及知識(shí)點(diǎn)：<span style="line-height: 22.4px;"><span 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