下列关于施工图预算对施工企业的作用，表述正确的是（ ）。
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1 .项目投资估算精度要求在±20％的阶段是（ ）。
A 投资设想 B 机会研究 C 初步可行性研究 D 详细可行性研究
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A 生产能力指数法 B 朗格系数法 C 指标估算法 D 定额估算法
3 .已知某类工程的朗格系数见下表。若该项目的设备购置费E为1500万元，则配管工程费为（ ）万元。朗格系数K12.574内容（a）包括基础、设备、绝热、油漆及设备安装费E×1.5（b）包括上述在内和配管工程费（a）×1.2（c）装置直接费（b）×1.3（d）总费用C（c）×1.1
A 3861 B 2700 C 450 D 300
4 .一般先按材料费占设备费百分比计算出材料费，再分别根据相适应的占设备百分比或占材料百分比的投资估算指标计算设备安装费和材料安装费的安装工程费估算方法适合（ ）。
A 工业设备安装费估算 B 工业金属结构安装工程估算 C 工艺管道安装工程估算 D 变电站安装工程估算
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A 地方政府规定 B 招标文件 C 施工方案 D 勘察设计文件 E 类似工程技术经济指标
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A Dr Sales a/cCr Customer (receivable) a/c B Dr Sales a/cCr Suspense a/c C Dr Customer (receivable) a/cCr Sales a/c D Single entry:Cr Sales a/c
8 .A cheque paid to Knight for $100 had been entered on the credit side of his account payable.
A Debit Knight a/c 100 Credit Suspense a/c 100 B Debit Suspense a/c 100 Credit Knight a/c 100 C Debit Knight a/c 200 Credit Suspense a/c 200 D Debit Suspense a/c 200 Credit Knight a/c 200
9 .Discounts allowed to a customer of $79 had been correctly entered in the personal account,but had been credited to the discounts received account as $97.
A Debit Discounts allowed 176 Credit Suspense a/c 176 B Debit Suspense a/c 176 Credit Discounts allowed 176 C Debit Discounts received 97 Credit Suspense a/c 176 Debit Discounts allowed 79 D Debit Suspense a/c 176 Credit Discounts allowed 79 Credit Discount...
10 .$52 owed by K Chess had been correctly written off in the irrecoverable debts expenseaccount, but had been credited against K Checke’s account payable as $25.
A Debit K Checke 25 Credit K Chess 52Debit Suspense a/c 27 B Debit K Chess 52 Credit K Checke 25Credit Suspense a/c 27 C Debit K Checke 25 Credit Suspense a/c 77 Debit K Chess 52 D Debit Suspense a/c 77 Credit K Checke 25Credit K Chess 52
