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href="http://m.100thplant.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="p5d5btrxl" 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="p5d5btrxl" class="news_con"> <div id="p5d5btrxl" class="jxbox clearfix"> <p>　　【提問(wèn)】45.某項目建設期利息為500萬(wàn)元，投產(chǎn)第2年的利潤總額及應納稅所得額均為1100萬(wàn)元，折舊為700萬(wàn)元，攤銷(xiāo)100萬(wàn)元，所得稅稅率為25%，當年應還本金800萬(wàn)元，應付長(cháng)期借款利息330萬(wàn)元，應付流動(dòng)資金利息60萬(wàn)元，當年支出維持運營(yíng)投資300萬(wàn)元，則該年項目?jì)攤鶄涓堵蕿椋ǎ?/p><p>　　A.1.44</p><p>　　B.1.69</p><p>　　C.1.78</p><p>　　D.2.26</p><p>　　【回答】學(xué)員8946，您好！您的問(wèn)題答復如下：</p><p>　　45.A；償債備付率=（息稅前利潤+折舊費+攤銷(xiāo)費-所得稅）/應還本付息額，將題目中的數據帶入該公式，償債備付率=（1100+700+100-1100*0.25）/（800+330）=1.44</p><p>　　★問(wèn)題所屬科目：<a 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