Let’s work on question 17-20 from the 2015 First-Class Constructor Examination, related to \"Engineering Economics\": multiple-choice questions 05-06

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The cash flow statement that can be used to analyze the financial viability of a technical solution by calculating the cumulative surplus funds is A. Financial plan cash flow statement B. Cash flow statements for various investors C. Capital fund cash flow statement D. Investment cash flow statement. Answer: A. [Expert explanation] This question tests the definition and purpose of cash flow statements. The cash flow statement in the financial plan calculates the investments, financing activities, and operating activities for each year of the project’s life cycle, determines the cumulative surplus funds, and analyzes the project’s financial viability. 6. A new construction project has a building area of 5,000 m2. Based on estimated cost indicators and the local budgetary unit prices for materials, the unit cost for general civil engineering work is 1,200 yuan (of which 1,000 yuan covers labor, materials, and machinery costs, with a comprehensive fee of 20%). However, compared with the estimated cost indicators, there are some changes in the structure of the design specifications for the new project: in the design specifications, the outer wall is 1 brick thick with a budget unit price of 200 yuan/m3, while according to the estimated cost indicators, the outer wall is also 1 brick thick but with a budget unit price of 180 yuan/m3. Additionally, the design specifications specify that 62 m3 of outer wall volume is included per 100 m2 of building area, whereas the estimated cost indicators indicate 47 m3 per 100 m2. Assuming all other conditions remain unchanged, the adjusted estimated cost per m2 for general civil engineering work is yuan/m2. A. 1152.72 B. 1203.60 C. 1487.28 D. 1247.28 【Answer】D The adjusted cost index should be able to reflect the actual cost level. In this example, the brick wall content and prices in the original estimated cost indicators differ from those in the design documents; therefore, these costs have been replaced with ones that reflect the actual content and prices of the project in question. Therefore, the adjusted comprehensive unit price = (1200 – 47/100*180*(1 + 20%) + 5000*62/100*200*(1 + 20%)) = 1247.28 yuan/m2. Choose D; refer to the formulas and calculation procedures on pages P206–207 of the textbook.