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id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-02-11 11:19</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> 　　關于計算新增固定資產(chǎn)的表述，正確的是（　?。?。 </p> <p> 　　A、為了保護環(huán)境而正在建設的附屬工程隨主體工程計入新增固定資產(chǎn)價值 </p> <p> 　　B、不構成生產(chǎn)系統(tǒng)但能獨立發(fā)揮效益的非生產(chǎn)性項目，在交付使用后計入新增固定資產(chǎn)價值 </p> <p> 　　C、達到固定資產(chǎn)標準不需安裝的設備，購買后計入新增固定資產(chǎn)價值 </p> <p> 　　D、分批交付生產(chǎn)的工程，應待全部交付完畢后一次性計入新增固定資產(chǎn)價值 </p><script type="text/javascript"> function display(id){ var traget=document.getElementById(id); if(traget.style.display=="none"){ traget.style.display=""; }else{ traget.style.display="none"; } } </script> <p> 　　<input onclick="display('menu')" value="查看/隱藏答案" type="button" /> </p> <form> </form> <div style="display:none" id="menu"> <p> 　　【正確答案】 B </p> <p> 　　【答案解析】本題考查的是新增資產(chǎn)價值的確定。對于單項工程中不構成生產(chǎn)系統(tǒng)，但能獨立發(fā)揮效益的非生產(chǎn)性項目，在建成并交付使用后，也要計算新增固定資產(chǎn)價值。參見教材P291。 </p> </div> <p>　　2019年一級造價工程師備考已經(jīng)開始，建設工程教育網(wǎng)每日一練在線測試系統(tǒng)全面上線，登錄后即可進行免費測試，如有疑問可以到答疑板與專家進行交流，24小時之內(nèi)即可得到滿意答復。歡迎大家積極參與！以上就是今天的一級造價工程師工程計價科目的每日一練習題，你做對了嗎？</p> <div id="a0lmosil" class="editor"> <p align="right"> <strong>建設工程教育網(wǎng)原創(chuàng)·轉(zhuǎn)載請注明出處</strong> </p> </div> <div id="a0lmosil" class="editor" style="display: none;"><a href="http://m.accreditedmedicalassistantprograms.com/jiucuo/" target="_blank" class="jc-an fl">糾錯</a><span 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