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《施工管理》模拟试题

1.【单选】在施工过程中,暂列金额由建设单位掌握使用,扣除合同价款调整后如有余额,归( )。

  A.建设单位

  B.施工单位

  C.监理单位

  D.总承包单位

  【答案】A

  【解析】暂列金额由建设单位根据工程特点,按有关计价规定估算,施工过程中由建设单位掌握使用、扣除合同价款调整后如有余额,归建设单位。

  2.【单选】某施工项目分部分项工程费为1200万元,其中人工费为450万元,机械费为300万元,可计量的措施项目费为400万元,该施工项目的安全文明施工费以人工费和机械费为计算基础,费率为2%,则该施工项目的安全文明施工费为( )万元。

  A.32

  B.24

  C.23

  D.15

  【答案】D

  【解析】安全文明施工费的计算公式为:安全文明施工费=计算基数×安全文明施工费费率(%)

  计算基数应为定额基价(定额分部分项工程费十定额中可以计量的措施项目费)、定额人工费或(定额人工费十定额机械费),其费率由工程造价管理机构根据各专业工程的特点综合确定。根据题意,该施工项目的安全文明施工费以人工费和机械费为计算基础,则安全文明施工费=(人工费十机械费)×费率=(450+300)×2%=15万元。故正确选项为D。

  3.【单选】建筑安装工程造价内增值税销项税额的计算方法是税前造价乘以增值税销项税额,其中税前造价为人工费、材料费、机械费、企业管理费、利润、规费之和,那对于一般纳税人而言,增值税销项税率为( )。

  A.6%

  B.10%

  C.11%

  D.17%

  【答案】B

  【解析】当采用一般计税方法时,建筑业增值税税率为10%。

  4.【单选】某建设工程采用《建设工程工程量清单计价规范》,招标工程量清单中挖土方工程量为2500m³。投标人根据地质条件和施工方案计算的挖土方工程量为4000m³,完成该土方分项工程的人、材、机费用为98000元,管理费13500元,利润8000元。如不考虑其他因素,投标人报价时的挖土方综合单价为( )元/m³。

  A.29.88

  B.47.80

  C.42.40

  D.44.60

  【答案】B

  【解析】综合单价=(人、料、机费十管理费十利润)/清单工程量=(98000+13500+8000)/2500=47.80元/m³。

  5.【单选】某建筑工程项目的分部分项工程费为180万元,其中人工费为45万元,可计量的措施项目费为65万元,安全文明施工费以定额基价为计算基础,费率为2.25%,则该项目的安全文明施工费为( )万元。

  A.1.46

  B.2.48

  C.4.05

  D.5.51

  【答案】D

  【解析】安全文明施工费的计算公式为:安全文明施工费=计算基数×安全文明施工费费率(%)

  根据题意,计算基数为定额基价:定额基价=定额分部分项工程费+定额中可以计量的措施项目费

  =180+65=245万元,安全文明施工费=245×2.25%=5.51万元,故正确选项为D。

  6.【单选】某施工工程人工费为80万元,材料费为140万元,施工机具使用费为40万元,企业管理费以人工费和机械费合计为计算基础,费率为18%,利润率以人工费为计算基础,费率为30%,规费30万元,增值税税率为10%,则该工程的含税造价为( )元。

  A.316

  B.369

  C.360

  D.450

  【答案】B

  【解析】企业管理费以人工费和机械费合计为计算基础,则企业管理费=(80+40)×18%=21.6万元。利润率以人工费为计算基础,则利润=80×30%=24万元。含税造价=(人工费十材料费十机械费十管理费十利润十规费)×(1+增值税率)=(80+140+40+21.6+24+30)(1+10%)=369万元。

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