某項目預計投產(chǎn)后第5年的息稅前利潤為180萬元，應還借款本金為40萬元，應付利息為30萬元，應繳企業(yè)所得稅為37.5萬元，折舊和攤銷為20萬元，則該項目當年償債備付率為（?。?/title> <link rel="icon" href="/favicon.ico" type="image/xicon"/> <link rel="stylesheet" type="text/css" href="http://www.accreditedmedicalassistantprograms.com/css/2020share/share.min.css"/> <link rel="stylesheet" type="text/css" href="http://www.accreditedmedicalassistantprograms.com/css/24homePage/common-news/index.css?v=20251108"/>  <script type="text/javascript" src="http://www.accreditedmedicalassistantprograms.com/js/browserRedirect.js"></script> <script type="text/javascript" src="http://analysis.cdeledu.com/js/jianshe99/analytics_www_jianshe99.js"></script>  <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head> <body zhuge-fd="輔導新聞頁" data-search="一級造價工程師"> <h1><a href="http://www.accreditedmedicalassistantprograms.com/">日韩中文字幕高清在线专区,日韩午夜电影在线观看,日韩电影在线看,一区二区三区在线观看免费,99视频有精品视频免费观看,黄网站在线播放视频免费观看,美女脱裤子屁屁网站</a></h1><div id="ollxr" class="pl_css_ganrao" style="display: none;"><span id="ollxr"></span><optgroup id="ollxr"></optgroup><style id="ollxr"><optgroup id="ollxr"><menu id="ollxr"></menu></optgroup></style><tt id="ollxr"><font id="ollxr"></font></tt><dl id="ollxr"></dl><legend id="ollxr"></legend><rt id="ollxr"></rt><strike id="ollxr"></strike><em id="ollxr"><bdo id="ollxr"><small id="ollxr"></small></bdo></em><font id="ollxr"></font><listing id="ollxr"></listing><em id="ollxr"><bdo id="ollxr"><font id="ollxr"></font></bdo></em><sub id="ollxr"></sub><address id="ollxr"></address><rp id="ollxr"></rp><legend id="ollxr"><button id="ollxr"><i id="ollxr"></i></button></legend><dl id="ollxr"></dl><ul id="ollxr"><form id="ollxr"><pre id="ollxr"><tbody id="ollxr"></tbody></pre></form></ul><rp id="ollxr"></rp><abbr id="ollxr"><progress id="ollxr"><track id="ollxr"><center id="ollxr"></center></track></progress></abbr><nobr id="ollxr"><acronym id="ollxr"></acronym></nobr><font id="ollxr"></font><pre id="ollxr"></pre><strike id="ollxr"><em id="ollxr"><div id="ollxr"><rp id="ollxr"></rp></div></em></strike><tfoot id="ollxr"><optgroup id="ollxr"><dfn id="ollxr"><pre id="ollxr"></pre></dfn></optgroup></tfoot><p id="ollxr"><center id="ollxr"><legend id="ollxr"></legend></center></p><dd id="ollxr"><output id="ollxr"></output></dd><em id="ollxr"></em><pre id="ollxr"></pre><legend id="ollxr"><abbr id="ollxr"><thead id="ollxr"></thead></abbr></legend><mark id="ollxr"><optgroup id="ollxr"></optgroup></mark><strike id="ollxr"></strike><span id="ollxr"></span><th id="ollxr"></th><object id="ollxr"></object><menuitem id="ollxr"><table id="ollxr"><meter id="ollxr"><menu id="ollxr"></menu></meter></table></menuitem><menuitem id="ollxr"></menuitem><input id="ollxr"><output id="ollxr"></output></input><tt id="ollxr"></tt><fieldset id="ollxr"></fieldset><form id="ollxr"></form><strong id="ollxr"></strong><sub id="ollxr"><noscript id="ollxr"><address id="ollxr"><u id="ollxr"></u></address></noscript></sub><mark id="ollxr"><listing id="ollxr"></listing></mark><del id="ollxr"></del><em id="ollxr"><fieldset id="ollxr"><small id="ollxr"><cite id="ollxr"></cite></small></fieldset></em><dfn id="ollxr"><style id="ollxr"></style></dfn><label id="ollxr"><tbody id="ollxr"><strong id="ollxr"></strong></tbody></label><tbody id="ollxr"></tbody><rp id="ollxr"></rp><label id="ollxr"></label><sub id="ollxr"></sub><pre id="ollxr"></pre><s id="ollxr"></s><tbody id="ollxr"><pre id="ollxr"></pre></tbody><video id="ollxr"></video><tbody id="ollxr"><dfn id="ollxr"><tfoot id="ollxr"></tfoot></dfn></tbody><form id="ollxr"></form><big id="ollxr"><em id="ollxr"><div id="ollxr"><table id="ollxr"></table></div></em></big><small id="ollxr"><b id="ollxr"></b></small><em id="ollxr"></em><input id="ollxr"></input><legend id="ollxr"><menuitem id="ollxr"><thead id="ollxr"><output id="ollxr"></output></thead></menuitem></legend><strong id="ollxr"><thead id="ollxr"></thead></strong><strong id="ollxr"></strong><track id="ollxr"><var id="ollxr"><video id="ollxr"><sup id="ollxr"></sup></video></var></track><label id="ollxr"><tbody id="ollxr"><strong id="ollxr"></strong></tbody></label><abbr id="ollxr"></abbr><label id="ollxr"><strike id="ollxr"><strong id="ollxr"><div id="ollxr"></div></strong></strike></label><menuitem id="ollxr"><nobr id="ollxr"></nobr></menuitem><em id="ollxr"><div id="ollxr"></div></em><del id="ollxr"><var id="ollxr"></var></del><del id="ollxr"><var id="ollxr"><tr id="ollxr"><sup id="ollxr"></sup></tr></var></del><strike id="ollxr"></strike><dl id="ollxr"></dl><optgroup id="ollxr"></optgroup><strong id="ollxr"><tt id="ollxr"></tt></strong><i id="ollxr"></i><em id="ollxr"><p id="ollxr"></p></em><label id="ollxr"><sub id="ollxr"><code id="ollxr"><em id="ollxr"></em></code></sub></label><label id="ollxr"></label><tr id="ollxr"></tr><acronym id="ollxr"><p id="ollxr"><center id="ollxr"><legend id="ollxr"></legend></center></p></acronym><address id="ollxr"></address><dfn id="ollxr"></dfn><th id="ollxr"><tt id="ollxr"><tbody id="ollxr"><dfn id="ollxr"></dfn></tbody></tt></th><i id="ollxr"></i><legend id="ollxr"></legend><small id="ollxr"></small><optgroup id="ollxr"></optgroup><mark id="ollxr"><object id="ollxr"></object></mark><rp id="ollxr"><object id="ollxr"><ruby id="ollxr"></ruby></object></rp><rp id="ollxr"><object id="ollxr"><ruby id="ollxr"></ruby></object></rp><listing id="ollxr"></listing><optgroup id="ollxr"><strike id="ollxr"></strike></optgroup><tbody id="ollxr"><strong id="ollxr"><thead id="ollxr"></thead></strong></tbody><option id="ollxr"></option><pre id="ollxr"><kbd id="ollxr"></kbd></pre><menuitem id="ollxr"></menuitem><s id="ollxr"><mark id="ollxr"></mark></s><video id="ollxr"><sup id="ollxr"><kbd id="ollxr"><acronym id="ollxr"></acronym></kbd></sup></video><b id="ollxr"><strong id="ollxr"><tt id="ollxr"></tt></strong></b><dfn id="ollxr"></dfn><i id="ollxr"></i><output id="ollxr"><menu id="ollxr"></menu></output><mark id="ollxr"></mark><bdo id="ollxr"><font id="ollxr"></font></bdo><del id="ollxr"><var id="ollxr"></var></del><option id="ollxr"><object id="ollxr"><ruby id="ollxr"></ruby></object></option><ol id="ollxr"><tr id="ollxr"></tr></ol><legend id="ollxr"><button id="ollxr"><thead id="ollxr"></thead></button></legend><legend id="ollxr"><menuitem id="ollxr"></menuitem></legend><option id="ollxr"></option><meter id="ollxr"><ruby id="ollxr"></ruby></meter><meter id="ollxr"><abbr id="ollxr"><progress id="ollxr"></progress></abbr></meter><cite id="ollxr"><thead id="ollxr"></thead></cite><strong id="ollxr"><sup id="ollxr"><i id="ollxr"></i></sup></strong><small id="ollxr"><strike id="ollxr"><b id="ollxr"></b></strike></small><strong id="ollxr"><tt id="ollxr"><dl id="ollxr"><em id="ollxr"></em></dl></tt></strong><delect id="ollxr"></delect><nav id="ollxr"><big id="ollxr"><optgroup id="ollxr"><menuitem id="ollxr"></menuitem></optgroup></big></nav><input id="ollxr"><meter id="ollxr"><menu id="ollxr"><ins id="ollxr"></ins></menu></meter></input><input id="ollxr"></input><th id="ollxr"></th><bdo id="ollxr"></bdo><address id="ollxr"><bdo id="ollxr"><font id="ollxr"></font></bdo></address><video id="ollxr"></video><rt id="ollxr"></rt><rt id="ollxr"><ins id="ollxr"><s id="ollxr"><rp id="ollxr"></rp></s></ins></rt><form id="ollxr"></form><pre id="ollxr"></pre><small id="ollxr"><style id="ollxr"><acronym id="ollxr"><p id="ollxr"></p></acronym></style></small><abbr id="ollxr"><input id="ollxr"><track id="ollxr"></track></input></abbr><acronym id="ollxr"></acronym><big id="ollxr"><em id="ollxr"><div id="ollxr"><rp id="ollxr"></rp></div></em></big><abbr id="ollxr"></abbr><u id="ollxr"><tbody id="ollxr"><em id="ollxr"><div id="ollxr"></div></em></tbody></u><samp id="ollxr"></samp><label id="ollxr"></label><b id="ollxr"><strong id="ollxr"><u id="ollxr"></u></strong></b><tbody id="ollxr"><button id="ollxr"><thead id="ollxr"></thead></button></tbody><style id="ollxr"></style><mark id="ollxr"></mark><track id="ollxr"><rt id="ollxr"></rt></track><nobr id="ollxr"></nobr><small id="ollxr"></small><div id="ollxr"><table id="ollxr"><meter id="ollxr"></meter></table></div><big id="ollxr"></big><tt id="ollxr"></tt><thead id="ollxr"></thead></div>  <input type="hidden" id="courseEduId" value="50005" /> <input type="hidden" id="TopCatalogID" value="11789" /> <input type="hidden" id="CatalogCode" value="zaojia" /> <input type="hidden" id="Article.Keyword" value="一級造價每日一練,一級造價工程師,練習題" /> <input type="hidden" id="contentID" value="2849540" /> <input type="hidden" id="Editor" value="wangying" /> <input type="hidden" name="" id="pageNum" value="1" /> <input type="hidden" name="" id="topic_ids" value="2849540" /> <input type="hidden" name="" id="isCommentShow" value="1" />  <link rel="stylesheet" type="text/css" href="http://www.accreditedmedicalassistantprograms.com/css/24homePage/include/header2024.css"/> <div id="a0lmosil" class="header-wrap"> <div id="a0lmosil" class="headerBg"> <div id="a0lmosil" class="header layout"> <a href="http://www.accreditedmedicalassistantprograms.com/" target="_blank" class="logo fl" title="建設工程教育網(wǎng)"><img src="/images/24homePage/include/logo.png" alt="建設工程教育網(wǎng)"> <img alt="20周年" src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2025/02/07/598859.png" style="margin-left:20px" height="40"> </a> <div class="a0lmosil" id="titleName fl"></div> <div id="a0lmosil" class="phoneTxt fl">24小時客服電話：010-82333888</div>  <div id="a0lmosil" class="right fr"> <div id="a0lmosil" class="right-login fr" id="noLogin"> <a href="javascript:void(0)" class="dzhan fl ucLoginBtn" title="學員登錄">登錄</a> <a href="javascript:void(0)" class="dzhan fl ucRegisterBtn" title="學員注冊">注冊</a> </div> <div id="a0lmosil" class="right-loginh fr pr i-an qp" id="yesLogin"> <span id="a0lmosil" class="ctxt"> <i class="xquan abs"></i> <img src="http://member.jianshe99.com/images/mycenter/others/default.jpg" alt=""> </span> <i class="xian abs"></i> <div id="a0lmosil" class="pop3 clearfix abs"> <div id="a0lmosil" class="pop3-t clearfix"> <div id="a0lmosil" class="pop3-t-l fl" id="loginIconUrl"> <a target="_blank"> <i class="dquan abs"></i> <img src="http://member.jianshe99.com/images/mycenter/others/default.jpg"> </a> </div> <div id="a0lmosil" class="pop3-t-r fl"> <p id="loginName"></p> </div> </div> <div id="a0lmosil" class="pop3-c clearfix"> <a target="_blank" class="chan fl i-an" title="我的課程">我的課程</a> <a target="_blank" class="chan chan2 fl i-an" title="個人資料">個人資料</a> </div> <a href="javascript:void(0)" class="pop3-b ucLogoutBtn" title="退出">退出</a> </div> </div> </div>   <div id="a0lmosil" class="cen fr"> <li id="a0lmosil" class="ahover qp"> <a href="javascript:void(0)" title="官方號" class="atit">官方號<i class="icon i-an"></i></a> <div id="a0lmosil" class="offPop pop"> <div id="a0lmosil" class="offPop-list"> <div id="a0lmosil" class="offPop-list-pic"><img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2024/11/15/597081.jpg"></div> <div id="a0lmosil" class="offPop-list-con"> <div id="a0lmosil" class="ctit bgWx i-an">微信公眾號</div> <div id="a0lmosil" class="ctxt">熱門資訊，實時推送</div> <div id="a0lmosil" class="cbot bg02">微信號：jianshe99zb</div> </div> </div> <div id="a0lmosil" class="offPop-list"> <div id="a0lmosil" class="offPop-list-pic"><img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2024/11/06/596740.png"></div> <div id="a0lmosil" class="offPop-list-con"> <div id="a0lmosil" class="ctit bgSp i-an">官方視頻號</div> <div id="a0lmosil" class="ctxt">免費直播，訂閱提醒</div> <div id="a0lmosil" class="cbot">微信掃碼即可關注</div> </div> </div> <div id="a0lmosil" class="offPop-list"> <div id="a0lmosil" class="offPop-list-pic"><img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2024/11/15/597082.jpg" class="weChatAppletSale01"></div> <div id="a0lmosil" class="offPop-list-con"> <div id="a0lmosil" class="ctit bgLs i-an">考試指導老師</div> <div id="a0lmosil" class="ctxt">掃碼了解并領取資料</div> <div id="a0lmosil" class="cbot">微信掃碼即可添加</div> </div> </div> <div id="a0lmosil" class="offPop-list"> <div id="a0lmosil" class="offPop-list-ewm"><img src="http://www.accreditedmedicalassistantprograms.com/copyright/images/douyin_kk.png"></div> <div id="a0lmosil" class="offPop-list-con"> <div id="a0lmosil" class="ctit bgDy i-an">官方抖音號</div> <div id="a0lmosil" class="ctxt">分享更多建工日常</div> <div id="a0lmosil" class="cbot">抖音掃一掃關注</div> </div> </div> </div> </li> <li id="a0lmosil" class="ahover qp"> <a href="javascript:void(0)" title="APP下載" class="atit">APP下載<i class="icon i-an b18"></i></a> <div id="a0lmosil" class="appPop pop"> <div id="a0lmosil" class="appPop-tit">掃一掃，立即下載</div> <div id="a0lmosil" class="appPop-left fl"><img src="http://www.accreditedmedicalassistantprograms.com/images/template_sxf/452974.png" alt="醫(yī)學教育網(wǎng)APP下載"></div> <div id="a0lmosil" class="appPop-right fr"> <p>開發(fā)者：<b>北京正保建工教育科技有限公司</b></p> <p class="ios">蘋果版本：<b>8.5.0</b></p> <p class="android">安卓版本：<b>8.5.0</b></p> <p>應用涉及權限：<a target="_blank">查看權限></a></p> <p>APP:隱私政策：<a target="_blank">查看政策></a></p> </div> </div> </li> </div>  <div id="a0lmosil" class="kuaisouNew fr"> <form name="form1" method="get" action="http://kuaisoo.jianshe99.com/s/" target="_blank"> <input type="text" name="wd" id="wd" value="" class="ks-input fl" autocomplete="off" onfocus="this.value='';this.style.color='#333'" onblur="if(!value){value=defaultValue;this.style.color=''}"> <input type="submit" name="" value="搜索" class="ks-btn fl i-an"> </form> </div> </div> </div> </div> <script type="text/javascript"> if (typeof jQuery == 'undefined') { document.write("<script src=\"http://www.accreditedmedicalassistantprograms.com/js/jquery-1.9.1.min.js\">" + "</scr" + "ipt>"); } </script> <script type="text/javascript" src="http://www.accreditedmedicalassistantprograms.com/OtherItem/js/loginRegister/head2019.js"></script>   <div id="a0lmosil" class="topNavbg"> <div id="a0lmosil" class="topNav layout"> <div id="a0lmosil" class="nav-courseEdu fl"> <h1><a href="http://www.accreditedmedicalassistantprograms.com/zaojia/" target="_blank" title="一級造價師">一級造價師</a></h1> <div id="a0lmosil" class="edu-switch"> <a href="javascript:void(0)" class="edu-switch-el" title="輔導切換"><i class="icon"></i></a> <div id="a0lmosil" class="edu-switch-layer"> <ul> <li><a href="http://www.accreditedmedicalassistantprograms.com/jianzao/" target="_blank" title="一級建造師">一級建造師</a></li> <li><a href="http://www.accreditedmedicalassistantprograms.com/jianzao2/" target="_blank" title="二級建造師">二級建造師</a></li> <li><a href="http://www.accreditedmedicalassistantprograms.com/zaojia/" target="_blank" title="一級造價工程師" class="on">一級造價師</a></li> <li><a href="http://www.accreditedmedicalassistantprograms.com/zaojiayuan/" target="_blank" title="二級造價工程師">二級造價師</a></li> <li><a href="http://www.accreditedmedicalassistantprograms.com/zixun/" target="_blank" title="咨詢工程師">咨詢工程師</a></li> <li><a target="_blank" title="職稱評審">職稱評審</a></li> <li><a href="http://www.accreditedmedicalassistantprograms.com/gujia/" target="_blank" title="房地產(chǎn)估價師">房地產(chǎn)估價師</a></li> <li><a href="http://www.accreditedmedicalassistantprograms.com/jianli/" target="_blank" title="監(jiān)理工程師">監(jiān)理工程師</a></li> <li><a href="http://www.accreditedmedicalassistantprograms.com/anquan/" target="_blank" title="安全工程師">中級安全師</a></li> </ul> </div> </div> </div> <ul class="nav-main fr"> <li><a href="http://www.accreditedmedicalassistantprograms.com/xuanke/list-50005-0-0" target="_blank" title="一級造價師選課中心" class="atit">選課中心<i class="icon"></i></a></li> <li><a href="http://www.accreditedmedicalassistantprograms.com/zaojia/project/" target="_blank" title="一級造價師招生方案" class="atit">招生方案<i class="icon"></i></a></li>  </li> <li><a href="http://www.accreditedmedicalassistantprograms.com/freevideo/50005" target="_blank" title="一級造價師免費試聽" class="atit">免費試聽</a></li> <li><a href="http://www.accreditedmedicalassistantprograms.com/teacher/zaojia/" target="_blank" title="一級造價師網(wǎng)校師資" class="atit">網(wǎng)校師資</a></li> <li><a target="_blank" title="中、高級工程師職稱評審" class="atit">職稱評審</a></li> <li><a href="http://www.accreditedmedicalassistantprograms.com/zhibo/list-3-0-0/" target="_blank" title="一級造價師免費直播" class="atit">免費直播</a></li> <li id="a0lmosil" class="mr0"><a target="_blank" title="一級造價師題庫" class="atit">題庫</a></li> <li id="a0lmosil" class="nav-hover mr0 pl29"> <a title="一級造價師資訊" class="atit">資訊<i class="icon"></i></a> <div id="a0lmosil" class="infoPop-warp w800"> <div id="a0lmosil" class="infoPop"> <div id="a0lmosil" class="infoPop-tit">考試資訊</div> <div id="a0lmosil" class="infoPop-cen clearfix"> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/baoming/" target="_blank" class="icList">報名信息</a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/zhunkaozheng/" target="_blank" class="icList">準考證</a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/chengjichaxun/" target="_blank" class="icList cur">成績查詢<i><img src="/images/24homePage/column-jianzao/icon_13.gif"></i></a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/zhengshu/" target="_blank" class="icList">證書查詢</a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/zhuce/" target="_blank" class="icList">注冊查詢</a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/zhengce/" target="_blank" class="icList">政策解析</a> </div> <div id="a0lmosil" class="infoPop-tit">備考指導</div> <div id="a0lmosil" class="infoPop-cen clearfix"> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/dagang/" target="_blank" class="icList">考試大綱</a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/ziliao/" target="_blank" class="icList">復習資料</a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/jingyan/" target="_blank" class="icList">經(jīng)驗分享</a> </div>  <div id="a0lmosil" class="infoPop-tit">全媒體平臺</div> <div id="a0lmosil" class="infoPop-bot clearfix"> <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_28.png" class="ibList-pic"><p class="ibList-txt">小紅書</p></a> <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_29.png" class="ibList-pic"><p class="ibList-txt">微博</p></a>  <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_31.png" class="ibList-pic"><p class="ibList-txt">公眾號</p></a> <a target="_blank" class="ibList"><img src="/images/24homePage/column-jianzao/icon_32.png" class="ibList-pic"><p class="ibList-txt">抖音</p></a>  </div> </div> </div> </li> </ul> </div> </div>   <div id="a0lmosil" class="crumbs-wrap layout">當前位置：<a href='/' target='_self'>建設工程教育網(wǎng)</a> > <a href='/zaojia/'>一級造價工程師</a> > <a href='/zaojia/stzx/'>試題中心</a> > <a href='/zaojia/moniti/'>模擬試題</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">  <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/ksdt/ha20251208084236.shtml" target="_blank" title="成績公布 | 2025全國一造查分入口開通"><img src="/upload/resources/image/2025/12/11/606083.png" alt="成績公布 | 2025全國一造查分入口開通" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>某項目預計投產(chǎn)后第5年的息稅前利潤為180萬元，應還借款本金為40萬元，應付利息為30萬元，應繳企業(yè)所得稅為37.5萬元，折舊和攤銷為20萬元，則該項目當年償債備付率為（?。?。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-06-13 08:58</span> <span id="a0lmosil" class="source">來源：<a href="http://www.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>　　<strong>單選題</strong></p><p><strong>　　某項目預計投產(chǎn)后第5年的息稅前利潤為180萬元，應還借款本金為40萬元，應付利息為30萬元，應繳企業(yè)所得稅為37.5萬元，折舊和攤銷為20萬元，則該項目當年償債備付率為（?。?/strong></p><p>　　A.2.32</p><p>　　B.2.86</p><p>　　C.3.31</p><p>　　D.3.75</p><p>　　【正確答案】 A</p><p>　　【答案解析】本題考查的是償債能力指標。償債備付率=可用于還本付息的資金/當期應還本付息的金額?？捎糜谶€本付息的資金=息稅前利潤加折舊和攤銷-企業(yè)所得稅。償債備付率=（180+20-37.5）/（40+30）=2.32.參見教材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 id="a0lmosil" class="info-share-new fr"> <div id="a0lmosil" class="snltxt fl">分享到：</div> <div id="a0lmosil" class="fl" id="share-2020" data-sites="wechat, qzone, weibo, qq"></div> </div> </div>   <div id="a0lmosil" class="userCommnets"> <div id="a0lmosil" class="userCommnets_ipt_p on"> <div id="a0lmosil" class="userCommnets_ipt clearfix"> <div id="a0lmosil" class="user_head_img fl"> <img src="/images/kj_xinximoji/2025/header_icon.png" alt=""> </div> <div id="a0lmosil" class="commnets_text fl"> <div id="a0lmosil" class="comment_con_input" contenteditable="true" data-placeholder="有愛評論，說點什么吧~"></div>  <i class="exp_icon" onclick="emojiShow.call(this)"> </i> <div id="a0lmosil" class="expression-con clearfix"> <span><img src="https://live.cdeledu.com/web/images/emoji/01.png" onclick="addEmoji.call(this)" title="[em2_01]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/02.png" onclick="addEmoji.call(this)" title="[em2_02]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/03.png" onclick="addEmoji.call(this)" title="[em2_03]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/04.png" onclick="addEmoji.call(this)" title="[em2_04]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/05.png" onclick="addEmoji.call(this)" title="[em2_05]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/06.png" onclick="addEmoji.call(this)" title="[em2_06]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/07.png" onclick="addEmoji.call(this)" title="[em2_07]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/08.png" onclick="addEmoji.call(this)" title="[em2_08]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/09.png" onclick="addEmoji.call(this)" title="[em2_09]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/10.png" onclick="addEmoji.call(this)" title="[em2_10]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/11.png" onclick="addEmoji.call(this)" title="[em2_11]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/12.png" onclick="addEmoji.call(this)" title="[em2_12]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/13.png" onclick="addEmoji.call(this)" title="[em2_13]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/14.png" onclick="addEmoji.call(this)" title="[em2_14]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/15.png" onclick="addEmoji.call(this)" title="[em2_15]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/16.png" onclick="addEmoji.call(this)" title="[em2_16]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/17.png" onclick="addEmoji.call(this)" title="[em2_17]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/18.png" onclick="addEmoji.call(this)" title="[em2_18]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/19.png" onclick="addEmoji.call(this)" title="[em2_19]" alt=""></span> <span><img src="https://live.cdeledu.com/web/images/emoji/20.png" onclick="addEmoji.call(this)" title="[em2_20]" alt=""></span> </div> </div> <a href="javascript:void(0)" class="userCommnets_btn userCommnets_btn_zhu fl">發(fā)送</a> </div> </div> <i class="commnet_line"></i> <div id="a0lmosil" class="userCommnets_con"> <div id="a0lmosil" class="userCommnets_con_txt"> <i></i> 學員討論（<span id="a0lmosil" class="com_num">0</span>） </div> <div id="a0lmosil" class="userCommnets_con_list"> </div> </div> </div>   <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/bkzl/ha20250917095912.shtml" target="_blank" title="2026年造價師【實操特訓課】上線！"><img src="/upload/resources/image/2025/11/11/605518.png" alt="2026年造價師【實操特訓課】上線！" class="banner"></a>   <div id="a0lmosil" class="left-information clearfix"> <div id="a0lmosil" class="tit"> <div id="a0lmosil" class="tit-left">相關資訊</div> </div> <ul> <li>· <a href="/zaojia/stzx/wa20190620093126.shtml" target="_blank" title="2019年一級造價工程師每日一練免費在線測試（6.20）">2019年一級造價工程師每日一練免費在線測試（6.20）</a></li> <li>· <a href="/zaojia/stzx/wa20190620092927.shtml" target="_blank" title="在工程中，比較通用的分類方法之一是按化學成分分類。據(jù)此，可將鋼分為（?。?。">在工程中，比較通用的分類方法之一是按化學成分分類。據(jù)此，可將鋼分為（?。?/a></li> <li>· <a href="/zaojia/stzx/wa20190620092816.shtml" target="_blank" title="剛性基礎構造上是通過限制剛性基礎的（?。﹣頋M足剛性要求的。">剛性基礎構造上是通過限制剛性基礎的（?。﹣頋M足剛性要求的。</a></li> <li>· <a href="/zaojia/stzx/wa20190620092728.shtml" target="_blank" title="調(diào)值公式中各可調(diào)因子的現(xiàn)行價格指數(shù)，指根據(jù)進度付款、竣工付款和最終結清等約定的付款證書相關周期最后一天的前（　）天的各可調(diào)因子的價格指數(shù)。">調(diào)值公式中各可調(diào)因子的現(xiàn)行價格指數(shù)，指根據(jù)進度付款、竣工付款和最終結清等約定的付款證書相關周期最后一天的前（　）天的各可調(diào)因子的價格指數(shù)。</a></li> <li>· <a href="/zaojia/stzx/wa20190620092513.shtml" target="_blank" title="采用增量投資內(nèi)部收益率（ΔIRR）法比選計算期相同的兩個可行互斥方案時，基準收益率為ic，則保留投資額小的方案的前提條件是（?。?。">采用增量投資內(nèi)部收益率（ΔIRR）法比選計算期相同的兩個可行互斥方案時，基準收益率為ic，則保留投資額小的方案的前提條件是（?。?。</a></li> <li>· <a href="/zaojia/stzx/wa20190619090130.shtml" target="_blank" title="2019年一級造價工程師每日一練免費在線測試（6.19）">2019年一級造價工程師每日一練免費在線測試（6.19）</a></li> <li>· <a href="/zaojia/stzx/wa20190619090010.shtml" target="_blank" title="具有較高的強度、塑性和沖擊韌性，可以部分代替碳鋼的是（　）。">具有較高的強度、塑性和沖擊韌性，可以部分代替碳鋼的是（　）。</a></li> <li>· <a href="/zaojia/stzx/wa20190619085927.shtml" target="_blank" title="基礎剛性角主要與（?。┯嘘P。">基礎剛性角主要與（?。┯嘘P。</a></li> <li>· <a href="/zaojia/stzx/wa20190619085844.shtml" target="_blank" title="采用造價信息調(diào)整價格差額的，如果承包人投標報價中材料單價低于基準單價，工程施工期間材料單價漲幅以（?。榛A超過合同約定的風險幅度值時，其超過分部按實調(diào)整。">采用造價信息調(diào)整價格差額的，如果承包人投標報價中材料單價低于基準單價，工程施工期間材料單價漲幅以（?。榛A超過合同約定的風險幅度值時，其超過分部按實調(diào)整。</a></li> <li>· <a href="/zaojia/stzx/wa20190619085736.shtml" target="_blank" title="甲乙兩個互斥方案壽命期相同，甲方案的財務內(nèi)部收益率為15%，乙方案的財務內(nèi)部收益率為12%，兩個方案的增量財務內(nèi)部收益率為8%，當基準收益率為10%時，（　）。">甲乙兩個互斥方案壽命期相同，甲方案的財務內(nèi)部收益率為15%，乙方案的財務內(nèi)部收益率為12%，兩個方案的增量財務內(nèi)部收益率為8%，當基準收益率為10%時，（　）。</a></li> </ul> </div>  </div>   <div id="a0lmosil" class="main-right clearfix"> <input type="hidden" id="CatalogCode" value="zaojia" />  <div id="a0lmosil" class="right-guide commonRightBg clearfix"> <div id="a0lmosil" class="rgTit">報考指南</div> <div id="a0lmosil" class="rgCon"> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/zhinan/baomingshijian.shtml" target="_blank" class="list on"> <div id="a0lmosil" class="lLeft">報名時間</div> <div id="a0lmosil" class="lRight">6月24日至7月15日</div></a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/zhinan/kaoshijiaocai.shtml" target="_blank" class="list on"> <div id="a0lmosil" class="lLeft">大綱 / 教材</div> <div id="a0lmosil" class="lRight">大綱4月/教材6月</div></a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/zhinan/zhunkaozhengdayinshijian.shtml" target="_blank" class="list on"> <div id="a0lmosil" class="lLeft">準考證打印</div> <div id="a0lmosil" class="lRight">10天至一周內(nèi)</div></a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/zhinan/kaoshishijian.shtml" target="_blank" class="list on"> <div id="a0lmosil" class="lLeft">考試時間</div> <div id="a0lmosil" class="lRight">10月18、19日</div></a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/zhinan/chengjichaxun.shtml" target="_blank" class="list on"> <div id="a0lmosil" class="lLeft">考試成績</div> <div id="a0lmosil" class="lRight">10月18日公布</div></a> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/zhinan/lingqufangshi.shtml" target="_blank" class="list on"> <div id="a0lmosil" class="lLeft">合格證領取</div> <div id="a0lmosil" class="lRight">查分后2-3個月陸續(xù)發(fā)布</div></a> </div> <div id="a0lmosil" class="rgBot"> <div id="a0lmosil" class="icon"> <span id="a0lmosil" class="icon-btn">預約報考提醒</span> <div id="a0lmosil" class="icon-pop popCon"> <i class="icon-pop-jian"></i> <img src="http://www.accreditedmedicalassistantprograms.com/images/index2020/gzh_er.png" class="icon-pop-ewm"> <p class="icon-pop-txt">掃一掃立即關注</p> </div> </div> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/project/" target="_blank" class="btn02">查看課程</a> </div> </div>   <div id="a0lmosil" class="right-audition commonRightBg clearfix"> <ul class="raTit"> <li id="a0lmosil" class="on">公開課</li> <li>輔導課程</li> <li>免費直播</li> </ul> <div id="a0lmosil" class="raCon" style="display: block;"> <div id="a0lmosil" class="auditionBox-mian"> <div id="a0lmosil" class="auditionBox"> <ul> <li> <a href="http://www.accreditedmedicalassistantprograms.com/demo/zaojia/c968636-v101/" target="_blank" class="link"> <i class="icon li-an"></i> <img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2025/12/04/605878.png" class="pic"> </a> <div id="a0lmosil" class="bfd"> <a href="http://www.accreditedmedicalassistantprograms.com/teacher/wy.shtml" target="_blank" class="bfd-name fl">王英</a> <span id="a0lmosil" class="bfd-cour fl">一級造價工程師《土建案例》</span> <a href="http://www.accreditedmedicalassistantprograms.com/demo/zaojia/c968636-v101/" target="_blank" class="bfd-rbtn fr">免費試聽</a> </div> </li> <li> <a href="http://www.accreditedmedicalassistantprograms.com/demo/zaojia/c968621-v101/" target="_blank" class="link"> <i class="icon"></i> <img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2025/12/04/605879.png" class="pic"> </a> <div id="a0lmosil" class="bfd"> <a href="http://www.accreditedmedicalassistantprograms.com/teacher/sq.shtml" target="_blank" class="bfd-name fl">孫琦</a> <span id="a0lmosil" class="bfd-cour fl">一級造價工程師《土建計量》</span> <a href="http://www.accreditedmedicalassistantprograms.com/demo/zaojia/c968621-v101/" target="_blank" class="bfd-rbtn fr">免費試聽</a> </div> </li> </ul> </div> <a class="prev li-an" href="javascript:void(0)"></a> <a class="next li-an" href="javascript:void(0)"></a> </div> </div> <div id="a0lmosil" class="raCon"> <div id="a0lmosil" class="raCourseBox-mian"> <div id="a0lmosil" class="raCourseBox"> <ul> <li> <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/project/" target="_blank" class="link"> <img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2025/11/12/605568.png" class="pic"> </a> </li>  </ul> </div> <a class="prev li-an" href="javascript:void(0)"></a> <a class="next li-an" href="javascript:void(0)"></a> </div> </div> <div id="a0lmosil" class="raCon"> <div id="a0lmosil" class="raLiveBox"> <div id="a0lmosil" class="raLiveBox-list"> <div id="a0lmosil" class="pic fl"><img src="http://www.med66.com/upload/html/2021/01/my120032.png"></div> <div id="a0lmosil" class="right fr"> <a target="_blank" class="right-ttxt">2024中醫(yī)醫(yī)師入學摸底測試解析</a> <div id="a0lmosil" class="right-btxt"> <p class="fl">張鈺琪老師　<span id="a0lmosil" class="tm"></span></p> <a target="_blank" class="btn fr">回看</a> </div> </div> </div> <div id="a0lmosil" class="raLiveBox-list"> <div id="a0lmosil" class="pic fl"><img src="http://www.med66.com/upload/html/2021/01/my120031.png"></div> <div id="a0lmosil" class="right fr"> <a target="_blank" class="right-ttxt">2024醫(yī)考報名后如何安排復習時間</a> <div id="a0lmosil" class="right-btxt"> <p class="fl">張鈺琪老師　<span id="a0lmosil" class="tm"></span></p> <a target="_blank" class="btn fr">回看</a> </div> </div> </div> </div> </div> <a href="http://www.accreditedmedicalassistantprograms.com/zhuanti/2018zhuceyouli/index.shtml" target="_blank" class="raBtn">新人有禮：體驗課+免費資料+專享優(yōu)惠</a> </div>   <div id="a0lmosil" class="right-subject commonRightBg clearfix"> <div id="a0lmosil" class="rsTit">精品題</div> <ul class="rsSubTit">  <li id="a0lmosil" class="on">題庫小程序</li>  </ul>    <div id="a0lmosil" class="rsCon" style="display: block;"> <div id="a0lmosil" class="listCon bg01"> <div id="a0lmosil" class="listCon-ewm"><img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2024/11/22/597210.png"></div> <div id="a0lmosil" class="listCon-list"> <div id="a0lmosil" class="tit">正保刷題寶</div> <p>· AI智能組卷</p> <p>· 海量試題</p> <p>· VIP解鎖全部</p> </div> <a href="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2024/11/22/597210.png" target="_blank" class="listCon-btn">限時免費體驗</a> </div> </div> </div>   <div id="a0lmosil" class="right-bookInfor commonRightBg clearfix"> <div id="a0lmosil" class="rbTit">免費資料</div> <ul class="rbSubTit"> <li id="a0lmosil" class="on">歷年真題</li> <li>模擬試卷</li> <li>新人禮包</li> </ul> <div id="a0lmosil" class="rbCon" style="display: block;"> <div id="a0lmosil" class="testPaper clearfix"> <a href="javascript:void(0)" class="list freeBtn" data-href="http://www.accreditedmedicalassistantprograms.com/upload/resources/file/2024/10/28/596444.pdf"> <i class="list-icon"><img src="/images/24homePage/common-list/icon_01.png"></i> <div id="a0lmosil" class="list-tit">2024年一級造價工程師《造價管理》真題答案解析</div> <div id="a0lmosil" class="list-bot"> <div id="a0lmosil" class="list-bot-left">已下載：256.29mb</div> <div id="a0lmosil" class="list-bot-btn">下載</div> </div> </a> <a href="javascript:void(0)" class="list freeBtn" data-href="http://www.accreditedmedicalassistantprograms.com/upload/resources/file/2024/10/21/596326.pdf"> <i class="list-icon"><img src="/images/24homePage/common-list/icon_01.png"></i> <div id="a0lmosil" class="list-tit">2024年一級造價工程師《工程計價》真題答案解析</div> <div id="a0lmosil" class="list-bot"> <div id="a0lmosil" class="list-bot-left">已下載：256.29mb</div> <div id="a0lmosil" class="list-bot-btn">下載</div> </div> </a> <a href="javascript:void(0)" class="list freeBtn" data-href="http://www.accreditedmedicalassistantprograms.com/upload/resources/file/2024/10/28/596443.pdf"> <i class="list-icon"><img src="/images/24homePage/common-list/icon_01.png"></i> <div id="a0lmosil" class="list-tit">2024年一級造價工程師《土建計量》真題答案解析</div> <div id="a0lmosil" class="list-bot"> <div id="a0lmosil" class="list-bot-left">已下載：256.29mb</div> <div id="a0lmosil" class="list-bot-btn">下載</div> </div> </a> </div> <a href="http://www.accreditedmedicalassistantprograms.com/ziliaoku/zaojia-0-0/" target="_blank" class="bbtn">更多真題</a> </div> <div id="a0lmosil" class="rbCon"> <div id="a0lmosil" class="testPaper clearfix"> <a href="http://www.accreditedmedicalassistantprograms.com/upload/resources/file/2024/11/22/597218.pdf" target="_blank" class="list"> <i class="list-icon"><img src="/images/24homePage/common-list/icon_01.png"></i> <div id="a0lmosil" class="list-tit">2024年一級造價工程師《造價管理》真題模擬</div> <div id="a0lmosil" class="list-bot"> <div id="a0lmosil" class="list-bot-left">已下載：256.29mb</div> <div id="a0lmosil" class="list-bot-btn">下載</div> </div> </a> <a href="http://www.accreditedmedicalassistantprograms.com/upload/resources/file/2024/11/22/597219.pdf" target="_blank" class="list"> <i class="list-icon"><img src="/images/24homePage/common-list/icon_01.png"></i> <div id="a0lmosil" class="list-tit">2024年一級造價工程師《工程計價》真題模擬</div> <div id="a0lmosil" class="list-bot"> <div id="a0lmosil" class="list-bot-left">已下載：256.29mb</div> <div id="a0lmosil" class="list-bot-btn">下載</div> </div> </a> <a href="http://www.accreditedmedicalassistantprograms.com/upload/resources/file/2024/11/22/597220.pdf" target="_blank" class="list"> <i class="list-icon"><img src="/images/24homePage/common-list/icon_01.png"></i> <div id="a0lmosil" class="list-tit">2024年一級造價工程師《土建計量》真題模擬</div> <div id="a0lmosil" class="list-bot"> <div id="a0lmosil" class="list-bot-left">已下載：256.29mb</div> <div id="a0lmosil" class="list-bot-btn">下載</div> </div> </a> </div> <a href="http://www.accreditedmedicalassistantprograms.com/ziliaoku/zaojia-0-0/" target="_blank" class="bbtn">更多試卷</a> </div> <div id="a0lmosil" class="rbCon"> <div id="a0lmosil" class="giftPack clearfix"> <div id="a0lmosil" class="pic"><img src="/images/24homePage/common-list/bg_06.jpg"></div> <ul class="list clearfix"> <li>· 思維導圖</li> <li>· 歷年真題</li> <li>· 重點資料</li> <li>· 快速備考</li> <li>· 免費課程</li> </ul> </div> <a href="http://www.accreditedmedicalassistantprograms.com/zhuanti/2018zhuceyouli/index.shtml" target="_blank" class="bbtn">立即領取</a> </div> </div>   <div id="a0lmosil" class="right-community commonRightBg clearfix"> <div id="a0lmosil" class="rcTit">學習社區(qū)</div> <ul class="rcSubTit"> <li id="a0lmosil" class="on">備考交流</li> <li>微信</li> <li>抖音</li> <li>視頻號</li> </ul> <div id="a0lmosil" class="rcCon" style="display: block;"> <div id="a0lmosil" class="exchange clearfix"> <div id="a0lmosil" class="pic"><img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2025/05/08/600248.jpg"></div> <div id="a0lmosil" class="txt">拒絕盲目備考，加學習群共同進步!</div> <div id="a0lmosil" class="bot"> <div id="a0lmosil" class="bot-pic"> <img src="/images/24homePage/common-list/pic_06.jpg"> <img src="/images/24homePage/common-list/pic_05.jpg"> <img src="/images/24homePage/common-list/pic_04.jpg"> <img src="/images/24homePage/common-list/pic_03.jpg"> <img src="/images/24homePage/common-list/pic_01.jpg"> </div> <div id="a0lmosil" class="bot-txt">尋找學習搭子</div> </div> </div> </div> <div id="a0lmosil" class="rcCon"> <div id="a0lmosil" class="listCon"> <img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2024/12/12/598040.png" class="bgImg"> <img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2024/12/11/597990.png" class="bgEwm01"> </div> </div> <div id="a0lmosil" class="rcCon"> <div id="a0lmosil" class="listCon"> <img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2024/12/12/598035.png" class="bgImg"> <img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2024/11/22/597261.png" class="bgEwm02"> </div> </div> <div id="a0lmosil" class="rcCon"> <div id="a0lmosil" class="listCon"> <img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2024/12/12/598036.png" class="bgImg"> <img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2024/11/22/597262.png" class="bgEwm02"> </div> </div> </div>  </div>  </div>  <style> body,p {margin: 0;padding: 0;} .footer {padding: 20px 0 20px 0;margin: 0 auto;color: #666;font-size: 12px;font-family: \5FAE\8F6F\96C5\9ED1, \9ED1\4F53;text-align: center;line-height: 26px;} .footer a {color: #666;text-decoration: none;} .footer .footnav {height: 24px;color: #666;} .footer .footnav a {color: #3c5274;white-space: nowrap;display: inline-block;margin: 0 4px;} .footer .fontfam {font-family: Verdana, Arial, Helvetica, sans-serif;} .footer a:hover {color: #666;} .footer .approve {padding-top: 20px;text-align: center;} .footer .approve a {margin: 0 5px;} .footer .approve img {vertical-align: top;border: 0 none;} .footer .ba_ico {display: inline-block;vertical-align: middle;width: 20px;height: 20px;} </style> <div id="a0lmosil" class="footer"> <p>Copyright <font class="fontfam">©</font> 2005 - <span id="changYear"></span> <a href="http://www.accreditedmedicalassistantprograms.com/" target="_blank">www.accreditedmedicalassistantprograms.com</a> All Rights Reserved.　江蘇東大正?？萍加邢薰?版權所有</p> <p> 蘇B2-2022003673號 <a target="_blank" rel="nofollow">蘇ICP備2022003673號-2</a>  <a rel="external nofollow" target="_blank" href="/licence/cbw.htm">出版物經(jīng)營許可證</a> <a target="_blank" ><img src="/images/ba-icon.png" style="display:inline-block; vertical-align: middle; width: 20px; height: 20px;" border="0" width="20" height="20" />蘇公網(wǎng)安備32128202000920號</a> 建議郵箱：<a href="mailto:jianshejy@cdeledu.com">jianshejy@cdeledu.com </a> 客服郵箱： <a href="mailto:jianshe99@cdeledu.com">jianshe99@cdeledu.com</a>　 </p> </div> <script type="text/javascript" src="/global/poster.js"></script> <script type="text/javascript" src="http://csms.cdeledu.com/collect/js/collect/visit.js"></script> <script type="text/javascript" src="http://www.accreditedmedicalassistantprograms.com/global/js/uuid.js"></script> <script type="text/javascript"> if (typeof jQuery == 'undefined') { document.write("<script src=\"http://www.accreditedmedicalassistantprograms.com/js/jquery-1.9.1.min.js\">" + "</scr" + "ipt>"); } </script> <script type="text/javascript"> //獲取年份 var date = new Date(); var year = date.getFullYear(); document.getElementById('changYear').innerText = year; </script>   <link rel="stylesheet" type="text/css" href="http://www.accreditedmedicalassistantprograms.com/css/24homePage/include/rightNav2024.css"/> <div id="a0lmosil" class="rightFloatNav"> <div id="a0lmosil" class="rightFloatNav-newPeople"> <a href="http://www.accreditedmedicalassistantprograms.com/zhuanti/2018zhuceyouli/index.shtml" target="_blank" title="新人有禮"><img src="/images/common/column/xryl.png" alt=""/></a> </div> <ul class="rightFloatNav-list"> <li id="a0lmosil" class="rf-app"> <a href="javascript:void(0)"><i class="rf-app-icon"></i>APP</a> <div id="a0lmosil" class="rightFloatNav-layer rightFloatNav-app-layer"> <div id="a0lmosil" class="rightFloatNav-app-ewm fl"> <img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2021/06/16/497699.png" width="90" height="90" alt="APP下載">掃一掃立即下載 </div> <div id="a0lmosil" class="rightFloatNav-app-info"></div> </div> </li> <li id="a0lmosil" class="rf-online"> <a ><i class="rf-online-icon"></i>在線客服</a> </li>  <li id="a0lmosil" class="rf-pub"> <a href="javascript:void(0)"><i class="rf-fankui-icon"></i>課程顧問</a> <div id="a0lmosil" class="rightFloatNav-layer rightFloatNav-app-layer"> <img src="http://www.accreditedmedicalassistantprograms.com/upload/resources/image/2025/08/29/603393.jpg" width="105" height="105" alt="課程顧問老師微信" id="rf-weixin-img" />掃碼添加老師 </div> </li> </ul> <div id="a0lmosil" class="rf-returnTop"> <a href="javascript:void(0)"><i class="rf-returnTop-icon"></i>回到頂部</a> </div> <a href="javascript:void(0)" class="rightFloatNav-switch-icon">折疊</a> </div> <script type="text/javascript"> if (typeof jQuery == 'undefined') { document.write("<script src=\"http://www.accreditedmedicalassistantprograms.com/js/jquery-1.9.1.min.js\">" + "</scr" + "ipt>"); } </script> <script type="text/javascript" src="http://24olv2.jianshe99.com/resource/pcbox/js/24olv2_box.js"></script> <script type="text/javascript" src="http://www.accreditedmedicalassistantprograms.com/js/24homePage/include/rightNav2024.js"></script>   <script type="text/javascript" src="/js/2020share/jquery.share.min.js" charset="utf-8"></script> <script type="text/javascript">$('#share-2020').share();</script>   <script type="text/javascript" src="http://www.accreditedmedicalassistantprograms.com/js/cdelBase.js"></script> <script type="text/javascript" src="http://24olv2.jianshe99.com/resource/pcbox/js/24olv2_box.js"></script> <script type="text/javascript" src="http://www.accreditedmedicalassistantprograms.com/js/jquery.SuperSlide2.1.1.js"></script> <script type="text/javascript" src="http://www.accreditedmedicalassistantprograms.com/js/jquery.cookie.min.js"></script>  <script type="text/javascript" src="/js/24homePage/common-news/index.js?v=20251109"></script> <script> (function(){ var Attribute = 0; $("#ycTitle").html(); if((Attribute & 32) == 32){ $("#ycTitle").append('<img src="http://m.jianshe99.com/newWeb/images/Information/yc.png" style="vertical-align: inherit;width: 40px;" alt="原創(chuàng)">'); $("#ycFoot").text("【本文是建設工程教育網(wǎng)原創(chuàng)文章，轉(zhuǎn)載請注明來自建設工程教育網(wǎng)】"); }; if((Attribute & 8) == 8){ $("#ycTitle").append('<img src="http://m.jianshe99.com/newWeb/images/Information/rd.png" style="vertical-align: inherit;width: 40px;" alt="熱點">'); } var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script>  <span id='apjs_210'></span><script type='text/javascript' src='/upload/zaojia/js/zaojia_pf/210.js?1764680708483'></script> <script src="http://www.accreditedmedicalassistantprograms.com/zcms/stat/front/stat.js" type="text/javascript"></script> <script> if(window._zcms_stat)_zcms_stat("SiteID=7&CatalogInnerCode=000358000014000001&Type=Article&LeafID=2849540&Dest=http://www.accreditedmedicalassistantprograms.com/zcms/stat/dealer"); </script>  <footer> <div class="friendship-link"> <p>感谢您访问我们的网站，您可能还对以下资源感兴趣：</p> <a href="http://www.accreditedmedicalassistantprograms.com/" title="日韩中文字幕高清在线专区,日韩午夜电影在线观看,日韩电影在线看,一区二区三区在线观看免费">日韩中文字幕高清在线专区,日韩午夜电影在线观看,日韩电影在线看,一区二区三区在线观看免费</a> <div class="friend-links"> <a href="http://www.azdancestudio.com">黄色精品在线看,豪放女大兵hd无删减版,欧美曰逼视频,a级精品视频</a> <a href="http://www.xanjn.com">视频一区在线免费观看,中文字幕免费高清视频,午夜免费播放观看在线视频,手机看片日韩日韩</a> <a href="http://www.yzanyuhg.com">2021中文字幕,最近好看中文字幕视频,最近的中文字幕在线看,欧美8888</a> <a href="http://m.chanlia.com">久久久久久久91精品免费观看,国产情侣免费视频,毛片中文字幕,欧美日韩亚洲无线码在线观看</a> <a href="http://www.hkzhuorui.com">九九视频这里只有精品,欧美三级一级,欧美高清视频一区二区三区,亚洲青涩一区</a> <a href="http://m.5899dh.com">91探花福利精品国产自产在线,免费看的a视频,a黄色一级片,亚洲不卡网</a> </div> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body><div id="odfjf" class="pl_css_ganrao" style="display: none;"><label id="odfjf"></label><tr id="odfjf"></tr><menuitem id="odfjf"><ins id="odfjf"><dfn id="odfjf"><samp id="odfjf"></samp></dfn></ins></menuitem><listing id="odfjf"></listing><dfn id="odfjf"><i id="odfjf"></i></dfn><th id="odfjf"><dd id="odfjf"></dd></th><menuitem id="odfjf"></menuitem><pre id="odfjf"><tr id="odfjf"><label id="odfjf"><pre id="odfjf"></pre></label></tr></pre><form id="odfjf"><dfn id="odfjf"><fieldset id="odfjf"></fieldset></dfn></form><progress id="odfjf"><noframes id="odfjf"></noframes></progress><strike id="odfjf"></strike><pre id="odfjf"><kbd id="odfjf"><acronym id="odfjf"></acronym></kbd></pre><center id="odfjf"><legend id="odfjf"></legend></center><strong id="odfjf"><del id="odfjf"></del></strong><th id="odfjf"><u id="odfjf"><tbody id="odfjf"><dfn id="odfjf"></dfn></tbody></u></th><address id="odfjf"><li id="odfjf"><form id="odfjf"></form></li></address><small id="odfjf"></small><dd id="odfjf"><abbr id="odfjf"><ol id="odfjf"></ol></abbr></dd><output id="odfjf"><th id="odfjf"></th></output><del id="odfjf"><bdo id="odfjf"><font id="odfjf"></font></bdo></del><p id="odfjf"><mark id="odfjf"><object id="odfjf"><ruby id="odfjf"></ruby></object></mark></p><noframes id="odfjf"><rt id="odfjf"><video id="odfjf"></video></rt></noframes><div id="odfjf"></div><sup id="odfjf"></sup><form id="odfjf"><abbr id="odfjf"></abbr></form><strong id="odfjf"></strong><tr id="odfjf"><sup id="odfjf"><thead id="odfjf"></thead></sup></tr><del id="odfjf"></del><i id="odfjf"></i><ins id="odfjf"><nav id="odfjf"><mark id="odfjf"></mark></nav></ins><nav id="odfjf"></nav><rt id="odfjf"><ins id="odfjf"></ins></rt><form id="odfjf"><small id="odfjf"></small></form><menu id="odfjf"></menu><s id="odfjf"></s><ruby id="odfjf"><nobr id="odfjf"></nobr></ruby><tt id="odfjf"><dl id="odfjf"><dfn id="odfjf"><i id="odfjf"></i></dfn></dl></tt><object id="odfjf"><menuitem id="odfjf"><input id="odfjf"><output id="odfjf"></output></input></menuitem></object><em id="odfjf"></em><pre id="odfjf"><style id="odfjf"></style></pre><b id="odfjf"></b><i id="odfjf"></i><track id="odfjf"></track><code id="odfjf"></code><label id="odfjf"><center id="odfjf"></center></label><kbd id="odfjf"></kbd><pre id="odfjf"><pre id="odfjf"><big id="odfjf"></big></pre></pre><button id="odfjf"></button><track id="odfjf"></track><tt id="odfjf"></tt></div> </html>