銆€銆€涓€銆佸柈闋�(xi脿ng)閬告搰椤�

銆€銆€10.浼佹キ(y猫)澶ч噺澧炲姞閫熷嫊(d貌ng)璩囩敘(ch菐n)鍙兘灏�(d菐o)鑷寸殑绲�(ji茅)鏋滄槸( )銆�

銆€銆€A.娓涘皯璩囬噾鐨勬(j墨)鏈�(hu矛)鎴愭湰

銆€銆€B.澧炲姞璩囬噾鐨勬(j墨)鏈�(hu矛)鎴愭湰

銆€銆€C.澧炲姞璨�(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)

銆€銆€D.鎻愰珮娴佸嫊(d貌ng)璩囩敘(ch菐n)鐨勬敹鐩婄巼

銆€銆€[绛旀]B

銆€銆€[瑙ｆ瀽]閫熷嫊(d貌ng)璩囩敘(ch菐n)涓殑鐝�(xi脿n)閲戝拰鎳�(y墨ng)鏀惰超娆惧鍔犳渻(hu矛)澧炲姞璩囬噾鐨勬(j墨)鏈�(hu矛)鎴愭湰锛屼繚璀変簡鍎熷偟鑳藉姏锛屽嵆闄嶄綆璨�(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)锛岀従(xi脿n)閲戠殑娴佸嫊(d貌ng)鎬ф渶楂�锛岃€屾敹鐩婃€ф渶浣庯紝鍥犺€屾渻(hu矛)闄嶄綆璩囩敘(ch菐n)鐨勬敹鐩婄巼銆�

銆€銆€11.鏌愬叕鍙哥殑骞冲潎璩囩敘(ch菐n)绺介鐐�1000钀�(w脿n)鍏�锛屽钩鍧囪矤(f霉)鍌电附椤嶆槸530钀�(w脿n)鍏�锛屽叾娆�(qu谩n)鐩婁箻鏁�(sh霉)鐐�( )

銆€銆€A 0.53 B 2.13 C 1.13 D 0.47

銆€銆€绛旀锛欱

銆€銆€瑙ｆ瀽锛氭瑠(qu谩n)鐩婁箻鏁�(sh霉)=璩囩敘(ch菐n)绺介/娆�(qu谩n)鐩婄附椤�=1000梅(1000-530)=2.13

銆€銆€12.鍒╂伅淇濋殰鍊嶆暩(sh霉)涓嶅儏鍙嶆槧浜嗛暦(zh菐ng)鏈熷劅鍌佃兘鍔涳紝鑰屼笖鍙嶆槧浜�( )銆�

銆€銆€A.绺藉劅鍌佃兘鍔�

銆€銆€B.鐭湡鍎熷偟鑳藉姏

銆€銆€C.璨�(c谩i)鍕�(w霉)鏀跨瓥鐨勯ⅷ(f膿ng)闅�(xi菐n)澶у皬

銆€銆€D.缍�(j墨ng)鐕�(y铆ng)鑳藉姏

銆€銆€銆愮瓟妗堛€慍

銆€銆€銆愯В鏋愩€戝埄鎭繚闅滃€嶆暩(sh霉)锛屽弽鏄犱簡鐛插埄鑳藉姏灏�(du矛)鍌靛嫏(w霉)鍎熶粯鐨勪繚璀夌▼搴︼紝鏄垎鏋愪紒妤�(y猫)闀�(zh菐ng)鏈熷劅鍌佃兘鍔涚殑鎸囨(bi膩o)銆傚畠鍙互鍙嶆槧鍌靛嫏(w霉)鏀跨瓥鐨勯ⅷ(f膿ng)闅�(xi菐n)澶у皬銆傚鏋滀紒妤�(y猫)涓€鐩翠繚鎸佹寜鏅�(sh铆)浠樻伅鐨勪俊璀�(y霉)锛屽墖闀�(zh菐ng)鏈熻矤(f霉)鍌靛彲浠ュ欢绾�(x霉)锛岃垑鍊熸柊鍌典篃姣旇純瀹规槗銆傝(ji脿n)鏁欐潗48闋�(y猫)绗笁娈�銆�

銆€銆€13.宸茬煡涓€鍊�(g猫)浼佹キ(y猫)鐨勮硣鐢�(ch菐n)璨�(f霉)鍌垫瘮鐜囩偤60%锛屽墖瑭蹭紒妤�(y猫)鐨勬瑠(qu谩n)鐩婁箻鏁�(sh霉)鐐猴細( )

銆€銆€A.0.67 B.3 C.2.5 D.0.4

銆€銆€銆愮瓟妗堛€慍

銆€銆€銆愯В鏋愩€戣硣鐢�(ch菐n)璨�(f霉)鍌垫瘮鐜�=璨�(f霉)鍌电附椤� / 璩囩敘(ch菐n)绺介锛屾瑠(qu谩n)鐩婁箻鏁�(sh霉)=璩囩敘(ch菐n)绺介 / 鎵€鏈夎€呮瑠(qu谩n)鐩婄附椤�锛屾墍浠ユ瑠(qu谩n)鐩婁箻鏁�(sh霉)=1/(1-璩囩敘(ch菐n)璨�(f霉)鍌垫瘮鐜�)

銆€銆€14.涓嬪垪鍚勯爡(xi脿ng)涓兘澶犳彁楂樹紒妤�(y猫)鍒╂伅淇濋殰鍊嶆暩(sh霉)鐨勬槸( )

銆€銆€A鐢ㄦ姷鎶煎€熸璩�(g貌u)璨�(m菐i)寤�(ch菐ng)鎴�

銆€銆€B瀹ｅ竷骞舵敮浠樿偂鍒�

銆€銆€C鎵€寰楃▍绋呯巼闄嶄綆

銆€銆€D鎴愭湰涓嬮檷鍒╂饯(r霉n)澧炲姞

銆€銆€绛旀锛欴

銆€銆€瑙ｆ瀽锛氬埄鎭繚闅滃€嶆暩(sh霉)=鎭▍鍓嶅埄娼�(r霉n)/鍒╂伅璨�(f猫i)鐢ㄣ€�

銆€銆€A鏈�(hu矛)灏�(d菐o)鑷村埄鎭不(f猫i)鐢ㄥ鍔�锛屽緸鑰屽埄鎭繚闅滃€嶆暩(sh霉)涓嬮檷

銆€銆€BC涓嶅奖闊垮埄鎭繚闅滃€嶆暩(sh霉)

銆€銆€D灏�(d菐o)鑷存伅绋呭墠鍒╂饯(r霉n)澧炲姞锛屽緸鑰屽皫(d菐o)鑷村埄鎭繚闅滃€嶆暩(sh霉)澧炲姞

銆€銆€2009骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鏈夐棞(gu膩n)淇℃伅:

銆€銆€2008骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯�(CPA)鑰冭│鎴愮妇(j墨)鏌ヨ(x煤n)鍖附

銆€銆€09骞�2鏈�1鏃ュ墠瀛�(xu茅)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)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(gu贸)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│澶х侗鍖附

銆€銆€15. 涓嬪垪鍚勯爡(xi脿ng)涓�,鍙兘灏�(d菐o)鑷翠紒妤�(y猫)璩囩敘(ch菐n)璨�(f霉)鍌电巼璁婂寲鐨勭稉(j墨ng)婵�(j矛)妤�(y猫)鍕�(w霉)鏄�( )銆�

銆€銆€A.鏀跺洖鎳�(y墨ng)鏀惰超娆� B.鐢ㄧ従(xi脿n)閲戣臣(g貌u)璨�(m菐i)鍌靛埜

銆€銆€C.鎺ュ彈鎵€鏈夎€呮姇璩囪綁(zhu菐n)鍏ョ殑鍥哄畾璩囩敘(ch菐n) D.浠ュ浐瀹氳硣鐢�(ch菐n)灏�(du矛)澶栨姇璩�(鎸夎超闈㈠児(ji脿)鍊间綔鍍�(ji脿))

銆€銆€绛旀锛欳

銆€銆€[瑙ｆ瀽]ABD涓�锛岃硣鐢�(ch菐n)绺介鏈畩锛屽彧鏄収(n猫i)閮ㄧ祼(ji茅)妲�(g貌u)鐧�(f膩)鐢熻畩鍖�;C涓硣鐢�(ch菐n)澧炲姞锛岃矤(f霉)鍌垫湭璁�锛屽皫(d菐o)鑷磋硣鐢�(ch菐n)璨�(f霉)鍌电巼璁婂寲銆�

銆€銆€16.鏌愪紒妤�(y猫)璩囩敘(ch菐n)璨�(f霉)鍌佃〃鍒楃ず骞村垵鎳�(y墨ng)鏀跺赋娆�230钀�(w脿n)鍏冿紝骞存湯鎳�(y墨ng)鏀跺赋娆�250钀�(w脿n)鍏�锛屾湰骞寸敘(ch菐n)鍝佺嚐(y铆ng)妤�(y猫)鏀跺叆鐐�1200钀�(w脿n)鍏冿紝鏈勾鐢�(ch菐n)鍝佺嚐(y铆ng)妤�(y猫)鎴愭湰鐐�1000钀�(w脿n)鍏�锛屽墖瑭蹭紒妤�(y猫)鎳�(y墨ng)鏀跺赋娆惧懆杞�(zhu菐n)澶╂暩(sh霉)鐐�( )

銆€銆€A.73澶� B.75澶� C.84澶� D.90澶�

銆€銆€銆愮瓟妗堛€慉

銆€銆€銆愯В鏋愩€戞噳(y墨ng)鏀跺赋娆惧懆杞�(zhu菐n)娆℃暩(sh霉)=鏈勾鐢�(ch菐n)鍝侀姺(xi膩o)鍞敹鍏�/鎳�(y墨ng)鏀跺赋娆惧钩鍧囦綑椤�

銆€銆€=1200/銆�(230+250)梅2銆�=5

銆€銆€鎳�(y墨ng)鏀跺赋娆惧懆杞�(zhu菐n)澶╂暩(sh霉)=365/5=73

銆€銆€17.鏌愪紒妤�(y猫)2007骞撮姺(xi膩o)鍞敹鍏ュ噲椤�250钀�(w脿n)鍏�锛岄姺(xi膩o)鍞瘺鍒╃巼鐐�20%锛屽勾鏈祦鍕�(d貌ng)璩囩敘(ch菐n)90钀�(w脿n)鍏冿紝骞村垵娴佸嫊(d貌ng)璩囩敘(ch菐n)110钀�(w脿n)鍏�锛屽墖瑭蹭紒妤�(y猫)娴佸嫊(d貌ng)璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜囩偤( )

銆€銆€A 2娆� B 2.22娆� C2.5娆� D2.78娆�

銆€銆€銆愮瓟妗堛€慍

銆€銆€銆愯В鏋愩€戞祦鍕�(d貌ng)璩囩敘(ch菐n)骞冲潎浣欓=(90+110)/2=100钀�(w脿n)鍏�

銆€銆€娴佸嫊(d貌ng)璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜�=250/100=2.5娆�

銆€銆€2009骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鏈夐棞(gu膩n)淇℃伅:

銆€銆€2008骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯�(CPA)鑰冭│鎴愮妇(j墨)鏌ヨ(x煤n)鍖附

銆€銆€09骞�2鏈�1鏃ュ墠瀛�(xu茅)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)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(gu贸)娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│澶х侗鍖附