鐠�(hu谩n)鐞冪恫(w菐ng)鏍�2020骞存敞鍐婃渻瑷堝斧cpa姣忔棩涓€绶村強绛旀鍏嶈不涓嬭級锛�6鏈�28鏃ワ級


鐩搁棞(gu膩n)鎺ㄨ枽锛�鐠�(hu谩n)鐞冪恫(w菐ng)鏍�2020骞存敞鍐婃渻瑷堝斧姣忔棩涓€绶村強绛旀鍏嶈不涓嬭級
鐠�(hu谩n)鐞冪恫(w菐ng)鏍�2020骞存敞鍐婃渻瑷堝斧姣忔棩涓€绶�(6鏈�28鏃�)
鐠�(hu谩n)鐞冪恫(w菐ng)鏍�2020骞存敞鍐婃渻瑷堝斧銆婃渻瑷堛€嬫瘡鏃ヤ竴绶村強绛旀(6鏈�28鏃�)
1銆佺敳鍏徃浠ュ畾鍚戝鐧�(f膩)鑲$エ鐨勬柟寮忚臣璨峰悓涓€闆嗗湗(tu谩n)鍏�(n猫i)鍙︿竴浼佹キ(y猫)鎸佹湁鐨凙鍏徃80%鑲℃瑠(qu谩n)銆傜偤鍙栧緱瑭茶偂娆�(qu谩n)锛岀敳鍏徃澧炵櫦(f膩)1000钀偂鏅€氳偂锛屾瘡鑲¢潰鍊肩偤1鍏�锛屾瘡鑲″叕鍏佸児鍊肩偤2.5鍏�;鏀粯鎵块姺鍟嗗偔閲�25钀厓銆傚彇寰楄┎鑲℃瑠(qu谩n)鏅傦紝A鍏徃鍑堣硣鐢�(ch菐n)璩潰鍍瑰€肩偤4500钀厓锛屽叕鍏佸児鍊肩偤6000钀厓銆傚亣瀹氱敳鍏徃鍜孉鍏徃閲囩敤鐨勬渻瑷堟斂绛栫浉鍚�锛岀敳鍏徃鍙栧緱瑭茶偂娆�(qu谩n)鏅傛噳(y墨ng)纰鸿獚(r猫n)鐨勮硣鏈叕绌嶇偤( )钀厓銆�
A銆�2575
B銆�2600
C銆�3775
D銆�3800
銆愮瓟妗堛€戯細A
銆愯В鏋愩€戯細鐧�(f膩)琛屾瑠(qu谩n)鐩婃€ц瓑鍒告敮浠樼殑鎵嬬簩(x霉)璨�銆佸偔閲戞噳(y墨ng)娌栨笡璩囨湰鍏⿳(鑲℃湰婧㈠児)锛屾墍浠ユ噳(y墨ng)纰鸿獚(r猫n)鐨勮硣鏈叕绌�;4500×80%-1000×1-25=2575(钀厓)銆�
2銆佷紒妤�(y猫)鐧�(f膩)琛岃┎闈炶鐢熼噾铻嶅伐鍏风櫦(f膩)鐢熺殑浜ゆ槗璨荤敤鎳�(y墨ng)鐣�(d膩ng)( )銆�
A銆佺敱娆�(qu谩n)鐩婃垚鍒嗚矤(f霉)鎿�(d膩n)
B銆佸湪璨�(f霉)鍌垫垚鍒嗗拰娆�(qu谩n)鐩婃垚鍒嗕箣闁撴寜鐓у悇鑷殑璩潰鍍瑰€奸€�(j矛n)琛屽垎?j菒n)?/p>
C銆佺敱璨�(f霉)鍌垫垚鍒嗚矤(f霉)鎿�(d膩n)
D銆佸湪璨�(f霉)鍌垫垚鍒嗗拰娆�(qu谩n)鐩婃垚鍒嗕箣闁撴寜鐓у悇鑷殑鐩稿皪鍏厑鍍瑰€奸€�(j矛n)琛屽垎?j菒n)?/p>
銆愮瓟妗堛€戯細D
銆愯В鏋愩€戯細浼佹キ(y猫)鐧�(f膩)琛岃┎闈炶鐢熼噾铻嶅伐鍏风櫦(f膩)鐢熺殑浜ゆ槗璨荤敤鎳�(y墨ng)锛岀暥(d膩ng)鍦ㄨ矤(f霉)鍌垫垚鍒嗗拰娆�(qu谩n)鐩婃垚鍒嗕箣闁撴寜鐓у悇鑷殑鐩稿皪鍏厑鍍瑰€奸€�(j矛n)琛屽垎?j菒n)鍋�?/p>
3銆佺敳鑲′唤鏈夐檺鍏徃濮旀墭A璀夊埜鍏徃鐧�(f膩)琛屾櫘閫氳偂1000钀偂锛屾瘡鑲¢潰鍊�1鍏冿紝姣忚偂鐧�(f膩)琛屽児鏍肩偤3鍏�銆傛牴鎿�(j霉)绱勫畾锛岃偂绁ㄧ櫦(f膩)琛屾垚鍔熷悗锛岀敳鑲′唤鏈夐檺鍏徃鎳�(y墨ng)鎸夌櫦(f膩)琛屾敹鍏ョ殑2%鍚慉璀夊埜鍏徃鏀粯鐧�(f膩)琛岃不鐢�銆傚鏋滀笉鑰冩叜鍏朵粬鍥犵礌锛岃偂绁ㄧ櫦(f膩)琛屾垚鍔熷悗锛岀敳鑲′唤鏈夐檺鍏徃瑷堝叆“璩囨湰鍏⿳”绉戠洰鐨勯噾椤嶆噳(y墨ng)鐐�( )钀厓銆�
A銆�20
B銆�80
C銆�1940
D銆�3000
銆愮瓟妗堛€戯細C
銆愯В鏋愩€戯細鐧�(f膩)琛屾檪褰㈡垚鐨勮偂鏈孩鍍圭偤2000钀厓[(3-1)×1000);鐧�(f膩)琛岃不鐢ㄧ偤60钀厓(3000×2%);鎳�(y墨ng)瑷堝叆“璩囨湰鍏⿳”绉戞棩鐨勯噾椤�=2000-60=1940(钀厓)銆�
鐠�(hu谩n)鐞冪恫(w菐ng)鏍�2020骞存敞鍐婃渻瑷堝斧銆婄▍娉曘€嬫瘡鏃ヤ竴绶村強绛旀(6鏈�28鏃�)
1.鐢查珮妾斿寲濡濆搧鐢熺敘(ch菐n)浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2019骞�2鏈堣臣閫�(j矛n)涓€鎵瑰師鏉愭枡锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鍍规110钀厓銆佸鍊肩▍绋呮17.6钀厓锛屽鎵樹箼浼佹キ(y猫)(澧炲€肩▍涓€鑸磵绋呬汉)鍔犲伐鎴�2鍣搁珮妾旈姘�锛屾敮浠樹笉鍚▍鍔犲伐璨�30钀厓锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁�锛屼箼浼佹キ(y猫)鍚岄楂樻獢棣欐按鐨勪笉鍚▍閵峰敭鍍规牸鐐�78钀厓/鍣�锛岀暥(d膩ng)鏈堝姞宸ュ畬鐣紝鐢查珮妾斿寲濡濆搧鐢熺敘(ch菐n)浼佹キ(y猫)鏀跺洖鍏ㄩ儴楂樻獢棣欐按锛屼箼浼佹キ(y猫)鎸夎(gu墨)瀹氫唬鏀朵唬绻充簡娑堣不绋�銆傜敳楂樻獢鍖栧鍝佺敓鐢�(ch菐n)浼佹キ(y猫)灏囨敹鍥為珮妾旈姘寸殑80%鐢ㄤ簬绻肩簩(x霉)鐢熺敘(ch菐n)楂樻獢鍖栧鍝侊紝鍓╀綑20%鍏ㄩ儴灏嶅閵峰敭锛屽彇寰楀児绋呭悎瑷堥噾椤�37.12钀厓銆傜敳楂樻獢鍖栧鍝佺敓鐢�(ch菐n)浼佹キ(y猫)鐣�(d膩ng)鏈堥姺鍞叾浠栭珮妾斿寲濡濆搧锛屽彇寰椾笉鍚▍閵峰敭椤�300钀厓銆�
宸茬煡楂樻獢鍖栧鍝佺殑娑堣不绋呯▍鐜囩偤15%锛屽墖涓嬪垪闂�(gu膩n)浜庢闋呮キ(y猫)鍕�(w霉)绋呭嫏(w霉)铏曠悊鐨勮〃杩颁腑锛屾纰虹殑鏈�( )銆�
A.涔欎紒妤�(y猫)鎳�(y墨ng)浠f敹浠g钩娑堣不绋�23.4钀厓
B.涔欎紒妤�(y猫)鎳�(y墨ng)浠f敹浠g钩娑堣不绋�60钀厓
C.鐢蹭紒妤�(y猫)2鏈堜唤鎳�(y墨ng)鑷鍚戜富绠$▍鍕�(w霉)姗熼棞(gu膩n)绻崇磵鐨勬秷璨荤▍鐐�52.56钀厓
D.鐢蹭紒妤�(y猫)2鏈堜唤鎳�(y墨ng)鑷鍚戜富绠$▍鍕�(w霉)姗熼棞(gu膩n)绻崇磵鐨勬秷璨荤▍鐐�26.4钀厓
銆愮瓟妗堛€慉D
銆愯В鏋愩€�(1)濮旀墭鍔犲伐鐨勬噳(y墨ng)绋呮秷璨诲搧锛屾寜鐓у彈鎵樻柟鐨勫悓椤炴秷璨诲搧鐨勯姺鍞児鏍艰▓绠楁秷璨荤▍銆備箼浼佹キ(y猫)鎳�(y墨ng)浠f敹浠g钩鐨勬秷璨荤▍=78×2×15%=23.4(钀厓)銆�(2)濮旀墭鏂瑰皣濮旀墭鍔犲伐鏀跺洖鐨勫凡绋呮秷璨诲搧锛屼互涓嶉珮浜庡彈鎵樻柟鐨勮▓绋呭児鏍煎嚭鍞殑锛屼笉绻崇磵娑堣不绋�;濮旀墭鏂逛互楂樹簬鍙楁墭鏂圭殑瑷堢▍鍍规牸鍑哄敭鐨�锛岄渶鎸夌収瑕�(gu墨)瀹氱敵鍫辩钩绱嶆秷璨荤▍锛屽湪瑷堢▍鏅傛簴(zh菙n)浜堟墸闄ゅ彈鎵樻柟宸蹭唬鏀朵唬绻崇殑娑堣不绋�銆傛湰椤屼腑锛岀敳楂樻獢鍖栧鍝佺敓鐢�(ch菐n)浼佹キ(y猫)閵峰敭濮旀墭鍔犲伐鏀跺洖鐨勫凡绋呴珮妾旈姘寸殑涓嶅惈绋呭児鏍�(37.12÷1.16=32钀厓)楂樹簬鍙楁墭鏂逛箼浼佹キ(y猫)鐨勮▓绋呭児鏍�(78×2×20%=31.2钀厓)锛屾墍浠ラ渶瑕佸緛鏀舵秷璨荤▍銆�(3)灏囧鎵樺姞宸ユ敹鍥炵殑宸茬▍楂樻獢棣欐按鐢ㄤ簬閫g簩(x霉)鐢熺敘(ch菐n)楂樻獢鍖栧鍝佺殑锛屽湪瑷堢畻绻崇磵楂樻獢鍖栧鍝佺殑娑堣不绋呮檪婧�(zh菙n)浜堟寜鐓х敓鐢�(ch菐n)闋�(l菒ng)鐢ㄩ噺鎵i櫎濮旀墭鍔犲伐鏀跺洖楂樻獢棣欐按宸茬磵鐨勬秷璨荤▍銆�(4)鐢蹭紒妤�(y猫)2鏈堜唤鎳�(y墨ng)鑷鍚戜富绠$▍鍕�(w霉)姗熼棞(gu膩n)绻崇磵鐨勬秷璨荤▍=300×15%+37.12÷(1+16%)×15%-23.4=26.4(钀厓)銆�
2.鏍规摎(j霉)娑堣不绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楅棞(gu膩n)浜庣櫧閰掓渶浣庤▓绋呭児鏍兼牳瀹氱殑鏈夐棞(gu膩n)瑾硶涓紝姝g⒑鐨勬湁( )銆�
A.鐧介厭鐢熺敘(ch菐n)浼佹キ(y猫)閵峰敭绲﹂姺鍞柈浣嶇殑鐧介厭锛岀敓鐢�(ch菐n)浼佹キ(y猫)娑堣不绋呰▓绋呭児鏍奸珮浜庨姺鍞柈浣嶅皪澶栭姺鍞児鏍�70%(鍚�70%)浠ヤ笂鐨�锛岀▍鍕�(w霉)姗熼棞(gu膩n)鏆笉鏍稿畾娑堣不绋呮渶浣庤▓绋呭児鏍�
B.鐢熺敘(ch菐n)瑕�(gu墨)妯¤純澶�锛屽埄娼ゆ按骞宠純楂樼殑浼佹キ(y猫)鐢熺敘(ch菐n)鐨勯渶瑕佹牳瀹氭秷璨荤▍鏈€浣庤▓绋呭児鏍肩殑鐧介厭锛岀▍鍕�(w霉)姗熼棞(gu膩n)鏍稿児骞呭害鍘熷墖涓婃噳(y墨ng)閬告搰鍦ㄩ姺鍞柈浣嶅皪澶栭姺鍞児鏍�50%~70%鑼冨湇鍏�(n猫i)
C.宸叉牳瀹氭渶浣庤▓绋呭児鏍肩殑鐧介厭锛岀敓鐢�(ch菐n)浼佹キ(y猫)瀵﹂殯閵峰敭鍍规牸楂樹簬娑堣不绋呮渶浣庤▓绋呭児鏍肩殑锛屾寜瀵﹂殯閵峰敭鍍规牸鐢冲牨绱嶇▍
D.娑堣不绋呮渶浣庤▓绋呭児鏍肩敱鍚勭渷銆佽嚜娌诲崁(q奴)銆佺洿杞勫競鍜岃▓鍔冨柈鍒楀競绋呭嫏(w霉)灞€鏍稿畾
銆愮瓟妗堛€慉CD
銆愯В鏋愩€戦伕闋匓锛氱櫧閰掔敓鐢�(ch菐n)浼佹キ(y猫)閵峰敭绲﹂姺鍞柈浣嶇殑鐧介厭锛岀敓鐢�(ch菐n)浼佹キ(y猫)娑堣不绋呰▓绋呭児鏍间綆浜庨姺鍞柈浣嶅皪澶栭姺鍞児鏍�70%浠ヤ笅鐨勶紝娑堣不绋呮渶浣庤▓绋呭児鏍肩敱绋呭嫏(w霉)姗熼棞(gu膩n)鏍规摎(j霉)鐢熺敘(ch菐n)瑕�(gu墨)妯�銆佺櫧閰掑搧鐗�銆佸埄娼ゆ按骞崇瓑鎯呮硜鍦ㄩ姺鍞柈浣嶅皪澶栭姺鍞児鏍�50%~70%鑼冨湇鍏�(n猫i)鑷鏍稿畾銆傚叾涓敓鐢�(ch菐n)瑕�(gu墨)妯¤純澶�锛屽埄娼ゆ按骞宠純楂樼殑浼佹キ(y猫)鐢熺敘(ch菐n)鐨勯渶瑕佹牳瀹氭秷璨荤▍鏈€浣庤▓绋呭児鏍肩殑鐧介厭锛岀▍鍕�(w霉)姗熼棞(gu膩n)鏍稿児骞呭害鍘熷墖涓婃噳(y墨ng)閬告搰鍦ㄩ姺鍞柈浣嶅皪澶栭姺鍞児鏍�60%~70%鑼冨湇鍏�(n猫i)銆�
3.涓嬪垪鍚勯爡涓�锛岀鍚堟垜鍦嬬従(xi脿n)琛屽嚭鍙f噳(y墨ng)绋呮秷璨诲搧鐨勯€€(鍏�)娑堣不绋呮斂绛栫殑鏈�( )銆�
A.鍏嶇▍浣嗕笉閫€绋�
B.涓嶅厤绋呬篃涓嶉€€绋�
C.涓嶅厤绋呬絾閫€绋�
D.鍏嶇▍骞堕€€绋�
銆愮瓟妗堛€慉BD
銆愯В鏋愩€戝嚭鍙f秷璨荤▍鐨勬斂绛栧彧鏈夊厤绋呭苟閫€绋�銆佸厤绋呬絾涓嶉€€绋呫€佷笉鍏嶇▍涔熶笉閫€绋呫€�
鐠�(hu谩n)鐞冪恫(w菐ng)鏍�2020骞存敞鍐婃渻瑷堝斧銆婄稉(j墨ng)婵熸硶銆嬫瘡鏃ヤ竴绶村強绛旀(6鏈�28鏃�)
1銆佺敳銆佷箼鍏╁叕鍙歌▊绔嬩竴浠芥浉闈㈠悎鍚�锛岀敳鍏徃鍦ˋ鍦扮敖瀛楄搵绔犲悗閮靛瘎绲鍦扮殑涔欏叕鍙�锛屼箼鍏徃鍦ㄥ悎鍚屼腑绨藉瓧钃嬬珷锛屽悓鏅侰鍦扮殑涓欏叕鍙哥偤瑭插悎鍚屾彁渚涗繚璀夛紝D鍦扮殑涓佸叕鍙哥偤瑭插悎鍚屾彁渚涙姷鎶兼摂(d膩n)淇�銆傝┎鍚堝悓鎴愮珛鐨勫湴榛炴槸(銆€)銆�
A銆丄鍦�
B銆丅鍦�
C銆丆鍦�
D銆丏鍦�
銆愭纰虹瓟妗堛€� B
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2銆佸鏋滃皪鏍煎紡姊濇鏈夊叐绋互涓婅В閲嬬殑锛屾噳(y墨ng)鐣�(d膩ng)(銆€)銆�
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C銆佷綔鍑哄埄浜庢彁渚涙牸寮忔娆句竴鏂圭殑瑙i噵
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銆愭纰虹瓟妗堛€� B
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B.瀵﹁唱(zh矛)鎬у垎鏋愮▼搴忎笉閬╃敤浜庤瓨鍒ュ嚭鐗瑰垾棰�(f膿ng)闅殑瑾�(r猫n)瀹�
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銆庢纰虹瓟妗堛€廈
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B.鍒嗘瀽绋嬪簭鏄寚娉ㄥ唺鏈冭▓甯€氶亷鍒嗘瀽涓嶅悓璨″嫏(w霉)鏁�(sh霉)鎿�(j霉)涔嬮枔鐨勫収(n猫i)鍦ㄩ棞(gu膩n)绯诲皪璨″嫏(w霉)淇℃伅浣滃嚭瑭曞児
C.鐢ㄤ簬绺介珨寰�(f霉)鏍哥殑鍒嗘瀽绋嬪簭鐨勪富瑕佺洰鐨勫湪浜庤瓨鍒ラ偅浜涘彲鑳借〃鏄庤病鍕�(w霉)鍫辫〃瀛樺湪閲嶅ぇ閷牨棰�(f膿ng)闅殑鐣板父璁婂寲
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銆庢纰虹瓟妗堛€廇
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C.闋�(y霉)瑷堢附楂斿亸宸巼鑸囨ǎ鏈(gu墨)妯″悓鍚戣畩鍕�
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銆庢纰虹瓟妗堛€廌
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1.涓嬪垪闂�(gu膩n)浜庡競鍫村垎鍓茬悊璜栫殑琛ㄨ堪涓�锛屾纰虹殑鏈�(銆€銆€)銆�
A.鍗虫湡鍒╃巼姘村钩瀹屽叏鐢卞悇鍊嬫湡闄愬競鍫翠笂鐨勪緵姹傞棞(gu膩n)绯绘焙瀹�
B.瑭茬悊璜栧彲浠ヨВ閲嬮暦鏈熷偟鍒稿競鍫村埄鐜囬毃鐭湡鍌靛埜甯傚牬鍒╃巼娉㈠嫊鍛堢従(xi脿n)鐨勬槑椤湁瑕�(gu墨)寰嬫€ц畩鍖栫殑鐝�(xi脿n)璞�
C.鐭湡鍌靛埜甯傚牬鐨勫潎琛″埄鐜囨按骞充綆浜庨暦鏈熷偟鍒稿競鍫寸殑鍧囪 鍒╃巼姘村钩锛屽偟鍒告敹鐩婄巼鏇茬窔鍚戜笂鍌炬枩
D.瑭茬悊璜栬獚(r猫n)鐐轰笉鍚屾湡闄愮殑鍌靛埜甯傚牬浜掍笉鐩搁棞(gu膩n)
銆愮瓟妗堛€慉CD
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2.涓嬪垪闂�(gu膩n)浜庨爯(y霉)鏈熺悊璜栧皪鏀剁泭鐜囨洸绶氱殑瑙i噵姝g⒑鐨勬湁(銆€銆€)銆�
A.涓婃枩鏀剁泭鐜囨洸绶氳〃鏄庡競鍫撮爯(y霉)鏈熸湭渚嗙煭鏈熷埄鐜囨渻涓婂崌
B.涓嬫枩鏀剁泭鐜囨洸绶氳〃鏄庡競鍫撮爯(y霉)鏈熸湭渚嗙煭鏈熷埄鐜囨渻涓嬮檷
C.姘村钩鏀剁泭鐜囨洸绶氳〃鏄庡競鍫撮爯(y霉)鏈熸湭渚嗙煭鏈熷埄鐜囦繚鎸佺┅(w臎n)瀹�
D.宄板瀷鏀剁泭鐜囨洸绶氳〃鏄庡競鍫撮爯(y霉)鏈熻純杩戜竴娈垫檪鏈熺煭鏈熷埄鐜囧彲鑳戒笂鍗囥€佷篃鍙兘涓嶈畩
銆愮瓟妗堛€慉BC
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3.璨″嫏(w霉)鍫辫〃鍒嗘瀽鐨勭洰鐨勬槸(銆€銆€)銆�
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B.澧炲姞鑲℃澅璨″瘜
C.浣夸紒妤�(y猫)鑳藉鏇村ソ鐨勯伩绋�
D.浣块¨瀹㈣兘澶犺卜鍒扮墿缇庡児寤夌殑鐢�(ch菐n)鍝�
銆愮瓟妗堛€慉
銆愯В鏋愩€戣病鍕�(w霉)鍫辫〃鍒嗘瀽鐨勭洰鐨勬槸灏囪病鍕�(w霉)鍫辫〃鏁�(sh霉)鎿�(j霉)杞�(zhu菐n)鎻涙垚鏈夌敤鐨勪俊鎭紝浠ュ公鍔╀俊鎭娇鐢ㄨ€呮敼鍠勬焙绛�銆�
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B 銆� 娉曞緥棰�(f膿ng)闅�
C 銆� 甯傚牬棰�(f膿ng)闅�
D 銆� 璨″嫏(w霉)棰�(f膿ng)闅�
銆愮瓟妗堛€戯細 B
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鍒ゆ柗瑭蹭紒妤�(y猫)鐨勭洰妯�(bi膩o)甯傚牬閬告搰椤炲瀷鏄� (銆€銆€)銆�
A 銆� 鐒″樊鐣板競鍫寸嚐閵�
B 銆� 宸暟甯傚牬鐕熼姺
C 銆� 闆嗕腑甯傚牬鐕熼姺
D 銆� 浣庢垚鏈競鍫寸嚐閵�
銆愮瓟妗堛€戯細 C
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銆愮瓟妗堛€戯細 A
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