銆€銆€鍠爡閬告搰椤�

銆€銆€1銆� 涓嬪垪闂�(gu膩n)浜庨爯(y霉)瑷堝鍔犵殑鐣欏瓨鏀剁泭椤嶆纰虹殑鏄�( )

銆€銆€A闋�(y霉)瑷堥姺鍞脳閵峰敭姣涘埄鐜�

銆€銆€B闋�(y霉)瑷堥姺鍞脳閵峰敭鍑堝埄鐜�

銆€銆€C闋�(y霉)瑷堥姺鍞脳閵峰敭鍑堝埄鐜嚸楄偂鍒╂敮浠樼巼

銆€銆€D闋�(y霉)瑷堥姺鍞脳閵峰敭鍑堝埄鐜嚸�(1-鑲″埄鏀粯鐜�)

銆€銆€绛旀锛欴

銆€銆€瑙ｆ瀽锛氶爯(y霉)瑷堢殑鐣欏瓨鏀剁泭椤�=闋�(y霉)瑷堥姺鍞脳閵峰敭鍑堝埄鐜嚸楁敹鐩婄暀瀛樼巼

銆€銆€=闋�(y霉)瑷堥姺鍞脳閵峰敭鍑堝埄鐜嚸�(1-鑲″埄鏀粯鐜�)

銆€銆€2.涓嬪垪闂�(gu膩n)浜庡閮ㄨ瀺璩囬鐨勮▓绠楁纰虹殑鏄�( )

銆€銆€A闋�(y霉)瑷堥姺鍞脳澶栭儴铻嶈硣閵峰敭澧為暦姣�

銆€銆€B闋�(y霉)瑷堥姺鍞脳瑷堝妰閵峰敭鍑堝埄鐜嚸楀閮ㄨ瀺璩囬姺鍞闀锋瘮

銆€銆€C鍩烘湡閵峰敭椤嵜楀闀风巼

銆€銆€D鍩烘湡閵峰敭椤嵜楀闀风巼脳澶栭儴铻嶈硣閵峰敭澧為暦姣�

銆€銆€绛旀锛欴

銆€銆€瑙ｆ瀽锛氬閮ㄨ瀺璩囬姺鍞闀锋瘮鏄姺鍞瘡澧炲姞1鍏冮渶瑕佽拷鍔犵殑澶栭儴铻嶈硣锛屾墍浠ュ閮ㄨ瀺璩囬渶姹�=澧炲姞鐨勯姺鍞脳澶栭儴铻嶈硣澧為暦姣�

銆€銆€3.宸茬煡2007骞寸稉(j墨ng)鐕熻硣鐢�(ch菐n)澧炲姞1000钀厓锛岀稉(j墨ng)鐕熻矤(f霉)鍌佃嚜鐒跺鍔�200钀厓锛岀暀瀛樻敹鐩婂鍔�400钀厓锛岄姺鍞鍔�2000钀厓锛屽亣瑷�(sh猫)鍙緵鍕曠敤鐨勯噾铻嶈硣鐢�(ch菐n)鐐�0锛屽墖澶栭儴铻嶈硣閵峰敭澧為暦姣旂偤( )銆�

銆€銆€A.20% B.25% C.14% D.35%

銆€銆€绛旀锛欰

銆€銆€瑙ｆ瀽锛氬閮ㄨ瀺璩囬渶姹傞噺=1000-200-400=400(钀厓)锛屽墖澶栭儴铻嶈硣閵峰敭澧為暦姣�=400/2000=20%銆�

銆€銆€4. 鏌愪紒妤�(y猫)2006骞村勾鏈稉(j墨ng)鐕熻硣鐢�(ch菐n)绺介鐐�2000钀厓锛岀稉(j墨ng)鐕熻矤(f霉)鍌电附椤嶇偤1000钀厓銆傝┎浼佹キ(y猫)闋�(y霉)瑷�2007骞村害鐨勯姺鍞姣�2006骞村害澧炲姞10%锛岄爯(y霉)瑷�2007骞村害鐣欏瓨鏀剁泭鐨勫鍔犻鐐�60钀厓锛屽亣瑷�(sh猫)鍙互鍕曠敤鐨勯噾铻嶈硣鐢�(ch菐n)鐐�10钀厓銆傚墖瑭蹭紒妤�(y猫)2007骞村害灏嶅铻嶈硣闇€姹傜偤(銆€)钀厓銆�

銆€銆€A.100 B.40 C.50 D.30

銆€銆€銆愮瓟妗堛€慏

銆€銆€銆愯В鏋愩€戠敱浜庣稉(j墨ng)鐕熻硣鐢�(ch菐n)銆佺稉(j墨ng)鐕熻矤(f霉)鍌电殑閵峰敭鐧惧垎姣斾笉璁�锛屾墍浠ョ稉(j墨ng)鐕熻硣鐢�(ch菐n)銆佺稉(j墨ng)鐕熻矤(f霉)鍌电殑澧為暦鐜囩瓑浜�10%

銆€銆€璩囬噾绺介渶姹�=鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鐨勫鍔犻=(2000-1000)脳10%=100

銆€銆€灏嶅铻嶈硣闇€姹傜偤锛�100-60-10=30

銆€銆€5.宸茬煡2006骞寸稉(j墨ng)鐕熻硣鐢�(ch菐n)閵峰敭鐧惧垎姣旂偤60%锛岀稉(j墨ng)鐕熻矤(f霉)鍌甸姺鍞櫨鍒嗘瘮鐐�20%锛岄爯(y霉)瑷堢暀瀛樻敹鐩婄巼鐐�50%锛岃▓鍔冮姺鍞噲鍒╃巼10%锛岄姺鍞敹鍏ョ偤1000钀厓锛屽墖鍏�(n猫i)鍚闀风巼鐐�( )銆�

銆€銆€A.14.3% B.14.8% C.15.2% D.15.6%

銆€銆€銆愮瓟妗堛€慉

銆€銆€銆愯В鏋愩€戞湰椤岀殑涓昏鑰冩牳榛炴槸鍏�(n猫i)鍚闀风巼鐨勮▓绠椼€傛牴鎿�(j霉)澶栭儴铻嶈硣闇€姹傞噺=(璩囩敘(ch菐n)閵峰敭鐧惧垎姣斆楁柊澧為姺鍞)-(璨�(f霉)鍌甸姺鍞櫨鍒嗘瘮脳鏂板閵峰敭椤�)-[瑷堝妰閵峰敭鍑堝埄鐜嚸�(鍩烘湡閵峰敭椤�+鏂板閵峰敭椤�)脳(1-鑲″埄鏀粯鐜�)]=0锛屾眰寰楁柊澧為姺鍞=142.86(钀厓)锛屽墖鍏�(n猫i)鍚闀风巼=142.86/1000=14.3%銆�

銆€銆€2009骞存敞鍐婃渻瑷堝斧鑰冭│鏈夐棞(gu膩n)淇℃伅:

銆€銆€2008骞存敞鍐婃渻瑷堝斧(CPA)鑰冭│鎴愮妇鏌ヨ鍖附

銆€銆€09骞�2鏈�1鏃ュ墠瀛�(xu茅)娉ㄥ唺鏈冭▓甯紨灏�(d菐o) 鍏ㄩ儴浜旀姌鍎�(y艒u)鎯�!
銆€銆€2008骞村害鍏ㄥ湅娉ㄥ唺鏈冭▓甯€冭│澶х侗鍖附

銆€銆€6. 鍦ㄤ紒妤�(y猫)鏈夌泩鍒╂儏娉佷笅,涓嬪垪鏈夐棞(gu膩n)澶栭儴铻嶈硣闇€姹傝〃杩版纰虹殑鏄�(銆€)銆�

銆€銆€A.閵峰敭澧炲姞锛屽繀鐒跺紩璧峰閮ㄨ瀺璩囬渶姹傜殑澧炲姞

銆€銆€B.閵峰敭鍑堝埄鐜囩殑鎻愰珮蹇呯劧寮曡捣澶栭儴铻嶈硣鐨勬笡灏�

銆€銆€C.鑲″埄鏀粯鐜囩殑鎻愰珮蹇呯劧鏈冨紩璧峰閮ㄨ瀺璩囧鍔�

銆€銆€D.璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜囩殑鎻愰珮蹇呯劧寮曡捣澶栭儴铻嶈硣澧炲姞

銆€銆€銆愮瓟妗堛€慍

銆€銆€銆愯В鏋愩€戣嫢閵峰敭澧炲姞鎵€寮曡捣鐨勮矤(f霉)鍌靛拰鎵€鏈夎€呮瑠(qu谩n)鐩婄殑澧為暦瓒呴亷璩囩敘(ch菐n)鐨勫闀�锛屽墖鏈夋檪鍙嶈€屾渻鏈夎硣閲戝墿浣欙紝鎵€浠涓嶅皪;鐣�(d膩ng)鑲″埄鏀粯鐜囩偤100%鏅�锛岄姺鍞噲鍒╃巼涓嶅奖闊垮閮ㄨ瀺璩囬渶姹�;璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜囩殑鎻愰珮鏈冨姞閫熻硣閲戝懆杞�(zhu菐n)锛屾湁鍙兘鏈冧娇璩囬噾闇€瑕侀噺娓涘皯锛屾墍浠涓嶅皪銆�

銆€銆€7. 鍋囪ō(sh猫)甯傚牬鏄厖鍒嗙殑锛屼紒妤�(y猫)鍦ㄧ稉(j墨ng)鐕熸晥鐜囧拰璨″嫏(w霉)鏀跨瓥涓嶈畩鏅�锛屽悓鏅傜睂闆嗘瑠(qu谩n)鐩婅硣鏈拰澧炲姞鍊熸锛屼互涓嬫寚妯�(bi膩o)涓嶆渻澧為暦鐨勬槸(銆€)銆�

銆€銆€A.閵峰敭鏀跺叆

銆€銆€B.绋呭悗鍒╂饯

銆€銆€C.閵峰敭澧為暦鐜�

銆€銆€D.娆�(qu谩n)鐩婂噲鍒╃巼

銆€銆€绛旀锛欴

銆€銆€瑙ｆ瀽锛氱稉(j墨ng)鐕熸晥鐜囦笉璁�锛岃鏄庤硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜囧強閵峰敭鍑堝埄鐜囦笉璁�

銆€銆€璨″嫏(w霉)鏀跨瓥涓嶈畩锛岃鏄庢瑠(qu谩n)鐩婁箻鏁�(sh霉)涓嶈畩

銆€銆€鑰岋細娆�(qu谩n)鐩婂噲鍒╃巼=璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜嚸楅姺鍞噲鍒╃巼脳娆�(qu谩n)鐩婁箻鏁�(sh霉)

銆€銆€鎵€浠ワ細娆�(qu谩n)鐩婂噲鍒╃巼涓嶈畩

銆€銆€8.濡傛灉澶栭儴铻嶈硣閵峰敭澧為暦姣旂偤璨�(f霉)鏁�(sh霉)锛屽墖瑾槑( )

銆€銆€A浼佹キ(y猫)闇€瑕佸緸澶栭儴瑁滃厖璩囬噾锛屼互缍寔閵峰敭澧為暦

銆€銆€B浼佹キ(y猫)鏈夊墿浣欒硣閲�锛屽彲鐢ㄤ簬澧炲姞鑲″埄鎴栫煭鏈熸姇璩�

銆€銆€C浼佹キ(y猫)闇€瑕佽鍏呰硣閲戯紝浠ュ綄瑁滈€氳波鑶ㄨ劰閫犳垚鐨勮波骞ｈ捕鍊兼悕澶�

銆€銆€D浼佹キ(y猫)鏃笉闇€瑕佸収(n猫i)閮ㄨ瀺璩�锛屼篃涓嶉渶瑕佸閮ㄨ瀺璩�

銆€銆€绛旀锛欱

銆€銆€瑙ｆ瀽锛氳▓绠楀嚭渚嗙殑澶栭儴铻嶈硣閵峰敭澧為暦姣旂偤璨�(f霉)鍊�锛岃鏄庝紒妤�(y猫)鏈夊墿浣欒硣閲�锛屾牴鎿�(j霉)鍓╀綑璩囬噾鎯呮硜锛屼紒妤�(y猫)鍙敤浠ヨ(di脿o)鏁磋偂鍒╂斂绛栥€傚鍔犺偂鍒╂垨閫�(j矛n)琛岀煭鏈熸姇璩�

銆€銆€9.濡傛灉鏌愪竴骞寸殑鍙寔绾�(x霉)澧為暦鐜囧叕寮忎腑鐨�4鍊嬭病鍕�(w霉)姣旂巼鏈変竴鍊嬫垨澶氬€嬫暩(sh霉)鍊煎鍔�锛屽墖鏈勾鐨勫闅涘闀风巼灏辨渻( )

銆€銆€A浣庝簬鏈勾鐨勫彲鎸佺簩(x霉)澧為暦鐜�

銆€銆€B瓒呴亷鏈勾鐨勫彲鎸佺簩(x霉)澧為暦鐜�

銆€銆€C瓒呴亷涓婂勾鐨勫彲鎸佺簩(x霉)澧為暦鐜�

銆€銆€D浣庝簬涓婂勾鐨勫彲鎸佺簩(x霉)澧為暦鐜�

銆€銆€绛旀锛欳

銆€銆€瑙ｆ瀽锛氬鏋滄煇涓€骞寸殑鍏紡涓殑4鍊嬭病鍕�(w霉)姣旂巼鏈変竴鍊嬫垨澶氬€嬫暩(sh霉)鍊煎闀�锛屽墖

銆€銆€瀵﹂殯澧為暦鐜�>涓婂勾鐨勫彲鎸佺簩(x霉)澧為暦鐜�锛�

銆€銆€鏈勾鐨勫彲鎸佺簩(x霉)澧為暦鐜�>涓婂勾鐨勫彲鎸佺簩(x霉)澧為暦鐜�

銆€銆€鑷充簬瀵﹂殯澧為暦鐜囨槸鍚﹁秴閬庢湰骞村彲鎸佺簩(x霉)澧為暦鐜囨槸涓嶄竴瀹氱殑锛屽彲鑳戒篃鏈冪瓑浜庢湰骞村彲鎸佺簩(x霉)澧為暦鐜�銆�

銆€銆€2009骞存敞鍐婃渻瑷堝斧鑰冭│鏈夐棞(gu膩n)淇℃伅:

銆€銆€2008骞存敞鍐婃渻瑷堝斧(CPA)鑰冭│鎴愮妇鏌ヨ鍖附

銆€銆€09骞�2鏈�1鏃ュ墠瀛�(xu茅)娉ㄥ唺鏈冭▓甯紨灏�(d菐o) 鍏ㄩ儴浜旀姌鍎�(y艒u)鎯�!
銆€銆€2008骞村害鍏ㄥ湅娉ㄥ唺鏈冭▓甯€冭│澶х侗鍖附