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class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="font-size: medium; white-space: normal;">　　2021一級建造師備考正在緊張有序的進行中，做題是備考中重要的環(huán)節(jié)，建設工程教育網(wǎng)為同學們整理了2021一級建造師工程經(jīng)濟模擬試題及解析，希望對同學們有所幫助!</p><p style="font-size: medium; white-space: normal;">　　<strong><span style="color: rgb(112, 48, 160);">單選題▼</span></strong></p><p style="font-size: medium; white-space: normal;">　　在資本金現(xiàn)金流量表中，列入現(xiàn)金流出項目的是(　)。</p><p style="font-size: medium; white-space: normal;">　　A.政府補貼</p><p style="font-size: medium; white-space: normal;">　　B.借款本金償還</p><p style="font-size: medium; white-space: normal;">　　C.回收固定資產(chǎn)余值</p><p style="font-size: medium; white-space: normal;">　　D.增值稅銷項稅額</p><p style="font-size: medium; white-space: normal;">　　『正確答案』B</p><p style="font-size: medium; white-space: normal;">　　『答案解析』本題考查的是資本金現(xiàn)金流量表。資本金現(xiàn)金流量表是從技術方案權益投資者整體(即項目法人)角度出發(fā)，以技術方案資本金作為計算的基礎，把借款本金償還和利息支付作為現(xiàn)金流出。</p><p style="font-size: medium; white-space: normal;">　　<strong><span style="color: rgb(227, 108, 9);">本題涉及知識點：資本金現(xiàn)金流量表</span></strong></p><p>　　<strong>推薦：</strong></p><p style="font-size: medium; white-space: normal;">　　2021年一級建造師無憂直達班：</p><p style="text-align:center;"><a href="http://www.accreditedmedicalassistantprograms.com/jianzao/zhuanti/wydzb/" target="_blank"><img src="/upload/resources/image/2021/05/14/494766.png" title="360-216" alt="360-216" suffix="png" style="max-width: 100%;"/></a></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" 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