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href="http://www.accreditedmedicalassistantprograms.com/jianzao/zhuanti/yjdkmyjxy/index.shtml" target="_blank" title="一建大咖密押集訓營"><img src="/upload/resources/image/2025/07/16/602171.png" alt="一建大咖密押集訓營" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>進行項目盈虧平衡分析時，一般應列入固定成本的是（?。?。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2021-07-30 15:03</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設工程教育網">建設工程教育網</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，考生都已經開始為2021年一級建造師考試認真做準備，建設工程教育網就為大家整理了一級建造師《建設工程經濟》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>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;">進行項目盈虧平衡分析時，一般應列入固定成本的是（?。?。</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">A.生產工人計件工資</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">B.外購原材料費用</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">C.外購燃料動力費用</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">D.固定折舊費</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">『正確答案』D</span></p><p style="text-indent: 2em; text-align: left;"><span style="font-size: 14px;">『答案解析』本題考查的是總成本與固定成本、可變成本。固定成本一般包括工資及福利費（計件工資除外）、折舊費、修理費、無形資產攤銷及其他資產攤銷、其他費用等。</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: 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: 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: 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: 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: 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: 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: 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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