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class="crumbs-wrap layout">當(dāng)前位置：<a href='/' target='_self'>建設(shè)工程教育網(wǎng)</a> > <a href='/zixun/'>咨詢工程師</a> > <a href='/zixun/stzx/'>試題中心</a> > <a href='/zixun/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/bkzl/ha20250822183507.shtml" target="_blank" title="一元購(gòu)"><img src="/upload/resources/image/2025/08/25/603155.png" alt="一元購(gòu)" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>某建設(shè)項(xiàng)目固定資產(chǎn)原值則1000萬(wàn)元，綜合折舊年限為10年，凈殘值率為3%.關(guān)于該項(xiàng)目折舊的說(shuō)法，正確的是（?。?。</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-07-19 11:01</span> <span id="a0lmosil" class="source">來(lái)源：<a href="http://www.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 style="text-align: left;"> 　　2016年分析與評(píng)價(jià)試題單項(xiàng)選擇題 <div class="a0lmosil" id="fcontent_10828191" style="text-align: left; text-indent: 2em;"> <p style="text-align: left; text-indent: 2em;"> 某建設(shè)項(xiàng)目固定資產(chǎn)原值則1000萬(wàn)元，綜合折舊年限為10年，凈殘值率為3%.關(guān)于該項(xiàng)目折舊的說(shuō)法，正確的是（?。?。（2016年試題） </p> <p style="text-align: left; text-indent: 2em;"> A、采用雙倍余額遞減法估算的年折舊額是年限平均法的2倍 </p> <p style="text-align: left; text-indent: 2em;"> B、采用年數(shù)總和法計(jì)算的最后一年的折舊額大于年限平均法 </p> <p style="text-align: left; text-indent: 2em;"> C、采用年限平均法的年折舊額是100萬(wàn)元 </p> <p style="text-align: left; text-indent: 2em;"> D、無(wú)論采用哪種方法，10年的總折舊額相等 </p> <script type="text/javascript"> function display(id){ var traget=document.getElementById(id); if(traget.style.display=="none"){ traget.style.display=""; }else{ traget.style.display="none"; } } </script> <p>　　<input onclick="display('menu')" type="button" value="查看/隱藏答案" /></p> <form> </form> <div class="a0lmosil" id="menu" style="DISPLAY: none"> <p style="text-align: left; text-indent: 2em;"> 【正確答案】 D </p> <p style="text-align: left; text-indent: 2em;"> 【答案解析】 A選項(xiàng)，雙倍余額遞減法年折舊額逐年減小。B選項(xiàng)，年數(shù)總和法最后一年折舊額小于年限平均法。C選項(xiàng)，年限平均法年折舊額為97萬(wàn)元?！敬祟}涉及的知識(shí)點(diǎn)教材已刪除】 </p> </div> </div> <div style="text-align: right;" id="ycFoot"></div> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="info-share-new fl"> <div id="a0lmosil" class="snltxt fl">分享到：</div> <div id="a0lmosil" class="fl" id="share-2020" data-sites="wechat, 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