銆€銆€涓€銆佸柈闋呴伕鎿囬

銆€銆€19. 鍦ㄩ姺鍞敹鍏ユ棦瀹氱殑姊濅欢涓嬶紝鏈冨紩璧风附璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)娆℃暩(sh霉)涓嬮檷鐨勭稉(j墨ng)婵熸キ(y猫)鍕�(w霉)鏄�( )

銆€銆€A鏀跺洖鎳�(y墨ng)鏀惰超娆�

銆€銆€B瑷堟彁澹炶超婧栧倷

銆€銆€C浠ュ瓨娆捐臣鍏ヨō(sh猫)鍌�

銆€銆€D鐛插緱涓€绛嗛妧琛屽€熸

銆€銆€绛旀锛欴

銆€銆€瑙ｆ瀽锛氱附璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)娆℃暩(sh霉)=閵峰敭鏀跺叆/绺借硣鐢�(ch菐n)锛岀附璩囩敘(ch菐n)鐢卞悇闋呰硣鐢�(ch菐n)绲勬垚锛屽湪閵峰敭鏀跺叆鏃㈠畾鐨勬浠朵笅锛岀附璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜囩殑椹�(q奴)鍕曞洜绱犳槸鍚勯爡璩囩敘(ch菐n)銆侫C鍧囦笉鏈冨皫鑷寸附璩囩敘(ch菐n)鐧�(f膩)鐢熻畩鍖�;B灏庤嚧绺借硣鐢�(ch菐n)涓嬮檷锛岀附璩囩敘(ch菐n)鍛ㄧ巼娆℃暩(sh霉)涓婂崌;D灏庤嚧绺借硣鐢�(ch菐n)澧炲姞锛岀附璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)娆℃暩(sh霉)涓嬮檷

銆€銆€20.鑻ヤ笉鑰冩叜鍏朵粬鍥犵礌锛屾墍寰楃▍鐜囩殑璁婂寲涓嶆渻灏庤嚧鐩告噳(y墨ng)璁婂寲鐨勬寚妯欐槸( )

銆€銆€A璩囩敘(ch菐n)鍒╂饯鐜� B 閵峰敭鍒╂饯鐜� C 鍒╂伅淇濋殰鍊嶆暩(sh霉) D 鐝�(xi脿n)閲戞祦閲忎繚闅滃€嶆暩(sh霉)

銆€銆€绛旀锛欳

銆€銆€瑙ｆ瀽锛氳硣鐢�(ch菐n)鍒╂饯鐜�=鍑堝埄娼�/璩囩敘(ch菐n)绺介

銆€銆€閵峰敭鍒╂饯鐜�=鍑堝埄娼�/閵峰敭鏀跺叆

銆€銆€濡傛灉鎵€寰楃▍鐜囪畩鍕�锛屽噲鍒╂饯灏辨渻鐧�(f膩)鐢熻畩鍕�锛屽叾浠栨浠朵笉璁婃儏娉佷笅锛屼笂杩板叐鎸囨灏辨渻鐧�(f膩)鐢熻畩鍕�

銆€銆€鍒╂伅淇濋殰鍊嶆暩(sh霉)=鎭▍鍓嶅埄娼�/鍒╂伅璨荤敤,鎵€浠ユ墍寰楃▍鐨勮畩鍕曚笉鏈冨奖闊挎伅绋呭墠鍒╂饯鐨勮畩鍕�锛屾墍浠ヨ┎鎸囨涓嶈畩

銆€銆€鐝�(xi脿n)閲戞祦閲忎繚闅滃€嶆暩(sh霉)=缍�(j墨ng)鐕熺従(xi脿n)閲戞祦閲�/鍒╂伅璨荤敤,鎵€寰楃▍鐜囩殑璁婂寲鏈冨皫鑷寸稉(j墨ng)鐕熺従(xi脿n)閲戞祦閲忕櫦(f膩)鐢熻畩鍖�锛屾墍浠ョ従(xi脿n)閲戞祦閲忎繚闅滃€嶆暩(sh霉)鏈冮毃钁楁墍寰楃▍鐜囩殑璁婂寲鑰岃畩鍖�銆�

銆€銆€21.涔欏叕鍙�2006骞村害缍�(j墨ng)鐕熸椿鍕曠従(xi脿n)閲戞祦閲忕偤323钀厓锛屾姇璩囨椿鍕曠従(xi脿n)閲戞祦閲忕偤-377钀厓锛岀睂璩囨椿鍕曠従(xi脿n)閲戝噲娴侀噺鐐�197钀厓锛岃┎鍏徃鍒╂伅淇濋殰鍊嶆暩(sh霉)鏄�2.8181锛屽噲鍒╂饯鐐�136钀厓锛屾墍寰楃▍绋呯巼鐐�32%锛屽墖瑭插叕鍙哥殑鐝�(xi脿n)閲戞祦閲忓埄鎭繚闅滃€嶆暩(sh霉)鐐�( )

銆€銆€A 2.16 B 2.48 C 2.94 D 2.36

銆€銆€绛旀锛欳

銆€銆€瑙ｆ瀽锛氱従(xi脿n)閲戞祦閲忓埄鎭繚闅滃€嶆暩(sh霉)=缍�(j墨ng)鐕熺従(xi脿n)閲戞祦閲徝峰埄鎭不鐢�

銆€銆€鐢变簬锛�

銆€銆€鍒╂伅淇濋殰鍊嶆暩(sh霉)=鎭▍鍓嶅埄娼っ峰埄鎭不鐢�

銆€銆€=銆愬噲鍒╂饯梅(1-鎵€寰楃▍绋呯巼)+鍒╂伅璨荤敤銆懨峰埄鎭不鐢�

銆€銆€=銆�136梅(1-32%)+鍒╂伅璨荤敤銆懨峰埄鎭不鐢�

銆€銆€=2.8181

銆€銆€鎵€浠ワ細鍒╂伅璨荤敤=110

銆€銆€鐝�(xi脿n)閲戞祦閲忓埄鎭繚闅滃€嶆暩(sh霉)=缍�(j墨ng)鐕熺従(xi脿n)閲戞祦閲徝峰埄鎭不鐢�

銆€銆€=323梅110

銆€銆€=2.94

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鏃ュ墠瀛告敞鍐婃渻瑷堝斧杓斿皫 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€22.涓嬪垪闂�(gu膩n)浜庡噲璨犲偟鐨勮娉曢尟瑾ょ殑鏄�( )

銆€銆€A鍑堣矤鍌�=鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)-鑲℃澅娆�(qu谩n)鐩�

銆€銆€B鍑堣矤鍌�=閲戣瀺璩囩敘(ch菐n)-閲戣瀺璨犲偟

銆€銆€C鍑堣矤鍌�=閲戣瀺璨犲偟-閲戣瀺璩囩敘(ch菐n)

銆€銆€D鍑堣矤鍌�=缍�(j墨ng)鐕熻硣鐢�(ch菐n)-缍�(j墨ng)鐕熻矤鍌�-鑲℃澅娆�(qu谩n)鐩�

銆€銆€绛旀锛欱

銆€銆€瑙ｆ瀽;鍑堣矤鍌�=閲戣瀺璨犲偟-閲戣瀺璩囩敘(ch菐n)

銆€銆€鍑堣矤鍌�+鑲℃澅娆�(qu谩n)鐩�=缍�(j墨ng)鐕熻硣鐢�(ch菐n)-缍�(j墨ng)鐕熻矤鍌�=鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)

銆€銆€鎵€浠ワ細

銆€銆€鍑堣矤鍌�=缍�(j墨ng)鐕熻硣鐢�(ch菐n)-缍�(j墨ng)鐕熻矤鍌�-鑲℃澅娆�(qu谩n)鐩�

銆€銆€=鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)-鑲℃澅娆�(qu谩n)鐩�

銆€銆€23.鏌愬叕鍙稿噲缍�(j墨ng)鐕熻硣鐢�(ch菐n)鍒╂饯鐜囩偤10%锛屽噲鍒╂伅鐜囩偤6%锛屽噲璨″嫏(w霉)鏉犳】鐐�0.5;鍓囪偂鏉辨瑠(qu谩n)鐩婂噲鍒╃巼( )

銆€銆€A 12% B 13% C 8% D 11%

銆€銆€绛旀锛欰

銆€銆€瑙ｆ瀽锛氳偂鏉辨瑠(qu谩n)鐩婂噲鍒╃巼=鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鍒╂饯鐜�+鏉犳】璨㈢嵒鐜�

銆€銆€=鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鍒╂饯鐜�+(鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鍒╂饯鐜�-鍑堝埄鎭巼)脳鍑堣病鍕�(w霉)鏉犳】

銆€銆€=10%+(10%-6%)脳0.5

銆€銆€=12%

銆€銆€25.涓嬪垪绛夊紡涓嶆垚绔嬬殑鏄�( )

銆€銆€A璩囩敘(ch菐n)鍒╂饯鐜�=閵峰敭鍒╂饯鐜嚸楄硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜�

銆€銆€B娆�(qu谩n)鐩婂噲鍒╃巼=閵峰敭鍒╂饯鐜嚸楁瑠(qu谩n)鐩婁箻鏁�(sh霉)

銆€銆€C閫熷嫊姣旂巼=(鐝�(xi脿n)閲�+浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)+鎳�(y墨ng)鏀剁エ鎿�(j霉)+鎳�(y墨ng)鏀惰超娆�)梅娴佸嫊璨犲偟

銆€銆€D鐕熼亱璩囨湰=娴佸嫊璩囩敘(ch菐n)-娴佸嫊璨犲偟

銆€銆€绛旀锛欱

銆€銆€瑙ｆ瀽锛氭瑠(qu谩n)鐩婂噲鍒╃巼=閵峰敭鍒╂饯鐜嚸楄硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜嚸楁瑠(qu谩n)鐩婁箻鏁�(sh霉)

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鏃ュ墠瀛告敞鍐婃渻瑷堝斧杓斿皫 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