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layout">當(dāng)前位置：<a href='/' target='_self'>建設(shè)工程教育網(wǎng)</a> > <a href='/zaojia/'>一級造價工程師</a> > <a href='/zaojia/stzx/'>試題中心</a> > <a href='/zaojia/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/project/" target="_blank" title="2025年一級造價工程師招生方案"><img src="/upload/resources/image/2024/10/19/596217.png" alt="2025年一級造價工程師招生方案" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1>按有關(guān)規(guī)定，在尚未開發(fā)或建造自用項(xiàng)目前，土地使用權(quán)應(yīng)作為（　）核算</h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-04-15 08:57</span> <span id="a0lmosil" class="source">來源：<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>　　單選題</p> <p>　<strong>　按有關(guān)規(guī)定，在尚未開發(fā)或建造自用項(xiàng)目前，土地使用權(quán)應(yīng)作為（）核算。</strong></p> <p>　　A.固定資產(chǎn)</p> <p>　　B.無形資產(chǎn)</p> <p>　　C.在建工程成本</p> <p>　　D.開發(fā)成本</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>　　【正確答案】 B</p> <p>　　【答案解析】本題考查的是投資估算的編制。尚未開發(fā)或建造自用項(xiàng)目前，土地使用權(quán)作為無形資產(chǎn)核算。參見教材P138.</p> </div> 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