Everyone, let’s work on question 34-2: multiple-choice questions 41-43 from the 2015 First-Class Constructor Examination in Engineering Economics. There are rewards for correct answers

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The last edit to this post was made by Desert Fish on 2015-10-31 at 07:29. I’ve gathered some questions from this year’s First-Class Constructor exam, along with their answers. I’m sharing them here to boost everyone’s interest in participating. Instead of posting all the questions at once, I’ll present a few multiple-choice questions or one case study at a time, with the answers hidden. The answer will be visible after responding. Everyone is welcome to participate; the moderator will give a reward for correct answers. ******************************************41. A construction company had a total profit of 80 million yuan in 2014. The company made public welfare donation expenses of 10 million yuan in that year. When calculating corporate income tax, the maximum amount that can be deducted for donation expenses in this company is 10,000 yuan. A.1000 B.250 C.960 D.125 Answer: C ； 【Expert Analysis】Refer to P121; the allowable deduction rate for charitable donation expenses is 12% of the total profit ； 42. The investment in a certain project is 30 million yuan, with total working capital amounting to 4.5 million yuan. During the project’s commissioning period, the annual pre-tax earnings amount to 5 million yuan; in normal years of operation, the average annual pre-tax earnings are 8 million yuan. Therefore, the total return on investment for this project is as follows. A. 18.84% B. 26.67% C. 23.19% D. 25.52% Answer: C Explanation: 800/(3000 + 450) = 23.19%. 43. The characteristic of raising funds through credit is that its motivation lies in interest and interest rates. A Mandatory B Flexibility C Voluntariness D Remuneration. C Refer to Paragraph 6 on Page P3 of the reference textbook.