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限定0元暢學(xué)" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>在對投資方案進行評價時，常用償債備付率作為評價指標(biāo)，償債備付率是指投資方案在借款償還期內(nèi)（?。┑谋戎?。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-06-10 11:15</span> <span id="a0lmosil" class="source">來源：<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>　　<strong>單選題</strong></p><p><strong>　　在對投資方案進行評價時，常用償債備付率作為評價指標(biāo)，償債備付率是指投資方案在借款償還期內(nèi)（　）的比值。</strong></p><p>　　A.息稅前利潤與項目資本金</p><p>　　B.稅后利潤與項目資本金</p><p>　　C.可用于還本付息的資金與上期應(yīng)還本付息金額</p><p>　　D.可用于還本付息的資金與當(dāng)期應(yīng)還本付息金額</p><p>　　【正確答案】 D</p><p>　　【答案解析】本題考查的是償債能力指標(biāo)。償債備付率是指投資方案在借款償還期內(nèi)各年可用于還本付息的資金與當(dāng)期應(yīng)還本付息的金額的比值。參見教材P173.</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" href="javascript:void(0);"></a> <p>0</p> </div> </div> <div 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