銆€銆€1.鏌愪紒妤�(y猫)鍘熸潗鏂欐寜瀵�(sh铆)闅涙垚鏈€�(j矛n)琛屾棩甯告牳绠�銆�2009骞�3鏈�1鏃ョ祼(ji茅)瀛樼敳鏉愭枡300鍏枻锛屾瘡鍏枻瀵�(sh铆)闅涙垚鏈偤20鍏�;3鏈�15鏃ヨ臣(g貌u)鍏ョ敳鏉愭枡280鍏枻锛屾瘡鍏枻瀵�(sh铆)闅涙垚鏈偤25鍏�;3鏈�31鏃ョ櫦(f膩)鍑虹敳鏉愭枡200鍏枻銆傚鎸夊厛閫�(j矛n)鍑烘硶瑷�(j矛)绠�3鏈堜唤鐧�(f膩)鍑虹敳鏉愭枡鐨勫(sh铆)闅涙垚鏈偤( )鍏�銆�

銆€銆€A 400 B 500

銆€銆€C 4000 D 1 400

銆€銆€绛旀锛欳

銆€銆€瑙ｆ瀽锛氬厛閫�(j矛n)鍏堝嚭娉曡▓(j矛)绠楀嚭渚�(l谩i)鐨勬湰鏈熺櫦(f膩)鍑虹敳鏉愭枡鐨勬垚鏈�=200脳20=4000鍏�

銆€銆€2銆佺敳宸ユキ(y猫)浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉銆傛湰鏈熷璩�(g貌u)鍘熸潗鏂欎竴鎵�锛岃臣(g貌u)璨峰児(ji脿)鏍肩偤10000鍏�锛屽鍊肩▍鐐�1700鍏冿紝鍏ュ韩(k霉)鍓嶇櫦(f膩)鐢熺殑鎸戦伕鏁寸悊璨�(f猫i)鐢ㄧ偤500鍏�銆傝┎鎵瑰師鏉愭枡鐨勫叆璩児(ji脿)鍊肩偤( )鍏冦€�

銆€銆€A.10000 B.11700 C.10500 D.12200

銆€銆€[绛旀]C

銆€銆€[瑙ｆ瀽]璩�(g貌u)鍏ョ殑瀛樿波锛屾寜璨峰児(ji脿)鍔犻亱(y霉n)杓歌不(f猫i)銆佽鍗歌不(f猫i)銆佷繚闅�(xi菐n)璨�(f猫i)銆佸寘瑁濊不(f猫i)銆佸€�(c膩ng)鍎�(ch菙)璨�(f猫i)绛夎不(f猫i)鐢�銆侀亱(y霉n)杓搁€斾腑鐨勫悎鐞�?y猫)p鑰�銆佸叆搴�(k霉)鍓嶇殑鎸戦伕鏁寸悊璨�(f猫i)鐢ㄥ拰鎸夎(gu墨)瀹氭噳(y墨ng)瑷�(j矛)鍏ユ垚鏈殑绋呴噾浠ュ強鍏朵粬璨�(f猫i)鐢�锛屼綔鐐哄(sh铆)闅涙垚鏈€備竴鑸磵绋呬汉鐨勫鍊肩▍閫�(j矛n)闋�(xi脿ng)绋呴鍙互鎶垫墸

銆€銆€3.瀛樿波閲囩敤鍏堥€�(j矛n)鍏堝嚭娉曢€�(j矛n)琛屾牳绠楃殑浼佹キ(y猫)锛屽湪鐗╁児(ji脿)鎸佺簩(x霉)涓婃疾鐨勬儏娉佷笅灏囨渻(hu矛)浣夸紒妤�(y猫)( )銆�

銆€銆€A.鏈熸湯搴�(k霉)瀛樺崌楂�锛岀暥(d膩ng)鏈熸悕鐩婂鍔燘.鏈熸湯搴�(k霉)瀛橀檷浣庯紝鐣�(d膩ng)鏈熸悕鐩婃笡灏�

銆€銆€C.鏈熸湯搴�(k霉)瀛樺崌楂�锛岀暥(d膩ng)鏈熸悕鐩婃笡灏慏.鏈熸湯搴�(k霉)瀛橀檷浣�锛岀暥(d膩ng)鏈熸悕鐩婂鍔�

銆€銆€绛旀锛欰

銆€銆€瑙ｆ瀽锛氬湪鐗╁児(ji脿)鎸佺簩(x霉)涓婃疾鎯呮硜涓嬶紝瀛樿波閲囩敤鍏堥€�(j矛n)鍏堝嚭娉�锛岀櫦(f膩)鍑哄瓨璨ㄧ殑鐨勬垚鏈寜鐓ц純浣庣殑鍍�(ji脿)鏍肩祼(ji茅)杞�(zhu菐n)锛屾墍浠ョ櫦(f膩)鍑哄瓨璨ㄧ殑鎴愭湰鍋忎綆锛屽皫(d菐o)鑷村埄娼�(r霉n)鍋忛珮;鑰屾湡鏈瓨璨ㄥ墖鎸夎純楂樼殑鍍�(ji脿)鏍艰▓(j矛)鍍�(ji脿)銆傛墍浠ュ瓨璨ㄥ韩(k霉)瀛樺崌楂�銆�

銆€銆€4.鏌愪紒妤�(y猫)鏈堝垵绲�(ji茅)瀛樻潗鏂欑殑瑷�(j矛)鍔冩垚鏈偤100 000鍏�锛屾垚鏈樊鐣扮偤绡€(ji茅)绱�1 000;鏈湀鍏ュ韩(k霉)鏉愭枡鐨勮▓(j矛)鍔冩垚鏈偤100 000鍏�锛屾垚鏈樊鐣扮偤瓒呮敮鐐�400鍏�銆傜暥(d膩ng)鏈堢敓鐢�(ch菐n)杌婇枔闋�(l菒ng)鐢ㄦ潗鏂欑殑瑷�(j矛)鍔冩垚鏈偤150 000鍏�銆傛寜鏈湡鏉愭枡鎴愭湰宸暟鐜囪▓(j矛)绠�锛屽墖鐣�(d膩ng)鏈堢敓鐢�(ch菐n)杌婇枔闋�(l菒ng)鐢ㄦ潗鏂欐噳(y墨ng)璨�(f霉)鎿�(d膩n)鐨勬潗鏂欐垚鏈樊鐣扮偤(銆€)鍏�銆�

銆€銆€A..450銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€ B.-450

銆€銆€C.1 050銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€D.-1 050

銆€銆€绛旀锛欱

銆€銆€瑙ｆ瀽锛氭湰鏈熸潗鏂欐垚鏈樊鐣扮巼=( -1000+400)/(100000+100000)脳100%=-0.3%

銆€銆€鐢熺敘(ch菐n)杌婇枔闋�(l菒ng)鐢ㄦ潗鏂欐噳(y墨ng)璨�(f霉)鎿�(d膩n)鐨勬潗鏂欐垚鏈樊鐣�=150000*(-0.3%)=-450鍏�

銆€銆€5.鎸夎▓(j矛)鍔冩垚鏈牳绠楀師鏉愭枡鐨勪紒妤�(y猫)锛屼笉闇€瑕佽ō(sh猫)缃�( )璩埗銆�

銆€銆€A.鍦ㄩ€旂墿璩�

銆€銆€B.鎳�(y墨ng)浠樿超娆�

銆€銆€C.鏉愭枡閲囪臣(g貌u)

銆€銆€D.鏉愭枡鎴愭湰宸暟

銆€銆€銆愮瓟妗堛€慉

銆€銆€銆愯В鏋愩€戝湪閫旂墿璩囨槸鎸夊(sh铆)闅涙垚鏈▓(j矛)鍍�(ji脿)閫�(j矛n)琛屾潗鏂欐敹鐧�(f膩)鏍哥畻鏅�(sh铆)闇€瑕佽ō(sh猫)缃殑璩埗銆�

銆€銆€6銆佹煇浼佹キ(y猫)鏈熷垵搴�(k霉)瀛樺師鏉愭枡鐨勮▓(j矛)鍔冩垚鏈偤30钀�(w脿n)鍏�锛屾潗鏂欐垚鏈樊鐣�5000鍏�(瓒呮敮);鏈湀璩�(g貌u)鍏ュ師鏉愭枡鐨勮▓(j矛)鍔冩垚鏈偤40钀�(w脿n)鍏�锛屾潗鏂欐垚鏈樊鐣扮偤-19000鍏�(绡€(ji茅)绱�);鏈湀鐧�(f膩)鍑烘潗鏂欑殑瑷�(j矛)鍔冩垚鏈偤50钀�(w脿n)鍏冦€傛湡鏈祼(ji茅)杞�(zhu菐n)鐧�(f膩)鍑烘潗鏂欑殑鎴愭湰宸暟鏅�(sh铆)锛屾噳(y墨ng)( )銆�

銆€銆€A.鍊熻鈥滄潗鏂欐垚鏈樊鐣扳€�10000鍏�

銆€銆€B.璨歌鈥滄潗鏂欐垚鏈樊鐣扳€�10000鍏�

銆€銆€C.鍊熻鈥滄潗鏂欐垚鏈樊鐣扳€�5000鍏�

銆€銆€D.璨歌鈥滄潗鏂欐垚鏈樊鐣扳€�5000鍏�

銆€銆€[绛旀]A

銆€銆€[瑙ｆ瀽]鐧�(f膩)鍑烘潗鏂欐噳(y墨ng)璨�(f霉)鎿�(d膩n)鐨勬潗鏂欐垚鏈樊鐣� =(+5000-19000)梅(300000+400000)脳500000 =-10000鍏冿紝鏍规摎(j霉)鏂版簴(zh菙n)鍓�锛岀櫦(f膩)鍑烘潗鏂欒矤(f霉)鎿�(d膩n)鐨勬潗鏂欐垚鏈瘈(ji茅)绱勫樊鐣版噳(y墨ng)寰炲€熸柟杞�(zhu菐n)鍑�銆�

銆€銆€7.鏌愪紒妤�(y猫)閲囩敤瑷�(j矛)鍔冩垚鏈€�(j矛n)琛屾潗鏂欑殑鏃ュ父鏍哥畻銆�2009骞�12鏈�锛屾湀鍒濈祼(ji茅)瀛樻潗鏂欒▓(j矛)鍔冩垚鏈偤300钀�(w脿n)鍏�锛屾湰鏈堟敹鍏ユ潗鏂欒▓(j矛)鍔冩垚鏈偤700钀�(w脿n)鍏�;鏈堝垵绲�(ji茅)瀛樻潗鏂欐垚鏈樊鐣扮偤瓒呮敮2钀�(w脿n)鍏冿紝鏈湀鏀跺叆鏉愭枡鎴愭湰宸暟鐐虹瘈(ji茅)绱�10钀�(w脿n)鍏�;鏈湀鐧�(f膩)鍑烘潗鏂欒▓(j矛)鍔冩垚鏈偤800钀�(w脿n)鍏�銆傛湰鏈堢祼(ji茅)瀛樻潗鏂欑殑瀵�(sh铆)闅涙垚鏈偤( )钀�(w脿n)鍏�銆�

銆€銆€A.197.6 B.202.4 C.201.6 D.198.4

銆€銆€銆愮瓟妗堛€慏

銆€銆€銆愯В鏋愩€� 鏈湡鏉愭枡鎴愭湰宸暟鐜�= (2-10)/(300+700)=-0.8%

銆€銆€绲�(ji茅)瀛樻潗鏂欑殑瀵�(sh铆)闅涙垚鏈�=(300+700-800)脳(1-0 .8%)=198.4钀�(w脿n)鍏冦€�

銆€銆€8.鏌愬晢鍫�(ch菐ng)2009骞�4鏈�1鏃ュ瓨璨�1800钀�(w脿n)鍏�锛屾湰鏈堣臣(g貌u)閫�(j矛n)3000钀�(w脿n)鍏冿紝鏈湀閵峰敭鏀跺叆3400钀�(w脿n)鍏�锛屼笂瀛ｅ害瑭查鍟嗗搧姣涘埄鐜囩偤20%銆傛湀鏈韩(k霉)瀛樺晢鍝佺殑鎴愭湰鐐�( )钀�(w脿n)鍏�

銆€銆€A 2250 B 2080 C 2050 D 2680

銆€銆€绛旀锛欱

銆€銆€瑙ｆ瀽锛氬凡閵峰晢鍝佺殑姣涘埄=3400脳20%=680钀�(w脿n)鍏�

銆€銆€宸查姺鍟嗗搧鐨勬垚鏈�=3400-680=2720钀�(w脿n)鍏�

銆€銆€鏈堟湯搴�(k霉)瀛樺晢鍝佺殑鎴愭湰=1800+3000-2720=2080钀�(w脿n)鍏�

銆€銆€9.浼佹キ(y猫)閫�(j矛n)琛屾潗鏂欐竻鏌ョ洡榛�(di菐n)涓洡鐩堢殑鏉愭枡锛屽湪鍫�(b脿o)缍�(j墨ng)鎵规簴(zh菙n)鍚庢噳(y墨ng)瑭�()銆�

銆€銆€A.浣滅偤鍏朵粬妤�(y猫)鍕�(w霉)鏀跺叆铏曠悊 B.浣滅偤鐕�(y铆ng)妤�(y猫)澶栨敹鍏ヨ檿鐞�

銆€銆€C.娌栨笡绠＄悊璨�(f猫i)鐢� D.娌栨笡鍏朵粬妤�(y猫)鍕�(w霉)鎴愭湰

銆€銆€绛旀锛欳

銆€銆€瑙ｆ瀽锛氫紒妤�(y猫)鐧�(f膩)鐢熷瓨璨ㄧ洡鐩堟檪(sh铆)锛屽湪鍫�(b脿o)缍�(j墨ng)鎵规簴(zh菙n)鍓嶆噳(y墨ng)鍊熻鏈夐棞(gu膩n)瀛樿波绉戠洰锛岃哺瑷樷€滃緟铏曠悊璨�(c谩i)鐢�(ch菐n)鎼嶆孩鈥濈鐩�;鍦ㄥ牨(b脿o)缍�(j墨ng)鎵规簴(zh菙n)鍚庢噳(y墨ng)鍊熻鈥滃緟铏曠悊璨�(c谩i)鐢�(ch菐n)鎼嶆孩鈥濈鐩�锛岃哺瑷樷€滅鐞嗚不(f猫i)鐢ㄢ€濈鐩�銆�

銆€銆€10.2007骞�12鏈�31鏃�锛岀敳鍏徃鏉愭枡鐨勮超闈㈤噾椤嶇偤100000鍏冿紝鐢变簬甯傚牬(ch菐ng)鍍�(ji脿)鏍间笅璺�锛岄爯(y霉)瑷�(j矛)鍙畩鐝�(xi脿n)鍑堝€肩偤80000鍏冿紝2008骞�6鏈�30鏃�锛岀敱浜庡競鍫�(ch菐ng)鍍�(ji脿)鏍间笂鍗�锛屼娇寰楄┎鏉愭枡鐨勯爯(y霉)瑷�(j矛)鍙畩鐝�(xi脿n)鍑堝€肩偤95000鍏�锛屽墖2008骞�6鏈�30鏃ユ噳(y墨ng)璨歌璩囩敘(ch菐n)娓涘€兼悕澶�( )鍏�

銆€銆€A 15000 B 20000 C 10000 D 0

銆€銆€绛旀锛欰

銆€銆€瑙ｆ瀽锛�2007骞�12鏈�31鏃ヨ┎鏉愭枡瑷�(j矛)鎻愯穼鍍�(ji脿)婧�(zh菙n)鍌欐檪(sh铆)锛�

銆€銆€鍊燂細璩囩敘(ch菐n)娓涘€兼悕澶�-瑷�(j矛)鎻愮殑瀛樿波璺屽児(ji脿)婧�(zh菙n)鍌� 20000

銆€銆€璨革細瀛樿波璺屽児(ji脿)婧�(zh菙n)鍌� 20000

銆€銆€2008骞�6鏈�30鏃�锛屾噳(y墨ng)杞�(zhu菐n)鍥炵殑璺屽児(ji脿)婧�(zh菙n)鍌�20000-(100000-95000)=15000鍏�

銆€銆€鍊燂細瀛樿波璺屽児(ji脿)婧�(zh菙n)鍌� 15000

銆€銆€璨革細璩囩敘(ch菐n)娓涘€兼悕澶�-瑷�(j矛)鎻愮殑瀛樿波璺屽児(ji脿)婧�(zh菙n)鍌� 15000

銆€銆€11.涓嬪垪鍚勯爡(xi脿ng)锛屾(g貌u)鎴愪紒妤�(y猫)濮旀墭鍔犲伐鐗╄硣鎴愭湰鐨勬湁(銆€)銆�

銆€銆€A.鍔犲伐涓(sh铆)闅涜€楃敤鐗╄硣鐨勬垚鏈�

銆€銆€B.鏀粯鐨勫姞宸ヨ不(f猫i)鐢ㄥ拰淇濋毆(xi菐n)璨�(f猫i)

銆€銆€C.鏀跺洖鍚庣洿鎺ラ姺鍞墿璩囩殑浠ｆ敹浠ｇ钩娑堣不(f猫i)绋�

銆€銆€D.鏀跺洖鍚庣辜绾�(x霉)鍔犲伐鐗╄硣鐨勪唬鏀朵唬绻虫秷璨�(f猫i)绋�

銆€銆€绛旀锛欰BC

銆€銆€瑙ｆ瀽锛欴鎳�(y墨ng)瑭茶▓(j矛)鍏モ€滄噳(y墨ng)浜ょ▍璨�(f猫i)鈥曟噳(y墨ng)浜ゆ秷璨�(f猫i)绋呪€濈鐩腑鏍哥畻銆�

銆€銆€12銆佷笅鍒楀悇绋墿璩囦腑锛屾噳(y墨ng)鐣�(d膩ng)浣滅偤浼佹キ(y猫)瀛樿波鏍哥畻鐨勬湁( )

銆€銆€A宸ョ▼鐗╄硣 B 浣庡€兼槗鑰楀搧 C濮旀墭鍔犲伐鐗╄硣 D濮旀墭浠ｉ姺鍟嗗搧

銆€銆€绛旀锛欱CD

銆€銆€瑙ｆ瀽锛氬伐绋嬬墿璩囧苟涓嶆槸鐢熺敘(ch菐n)閬�(gu貌)绋嬩腑鐐洪姺鍞垨鑰楃敤鑰屽劜(ch菙)鍌欑殑锛屼笉灞簬瀛樿波锛屽爆浜庨暦(zh菐ng)鏈熻硣鐢�(ch菐n)闋�(xi脿ng)鐩€�

銆€銆€13.鐧�(f膩)鍑哄寘瑁濈墿绲�(ji茅)杞�(zhu菐n)鍏舵垚鏈�锛屽彲鏍规摎(j霉)涓嶅悓鎯呮硜瑷�(j矛)鍏ョ殑绉戠洰鏈�( )

銆€銆€A 涓荤嚐(y铆ng)妤�(y猫)鍕�(w霉)鎴愭湰 B 鍏朵粬妤�(y猫)鍕�(w霉)鎴愭湰 C 閵峰敭璨�(f猫i)鐢� D 鐢熺敘(ch菐n)鎴愭湰

銆€銆€绛旀锛欱CD

銆€銆€瑙ｆ瀽锛氱敓鐢�(ch菐n)閬�(gu貌)绋嬩腑鐢ㄤ簬鍖呰鐢�(ch菐n)鍝佷綔鐐虹敘(ch菐n)鍝佺祫鎴愰儴鍒嗙殑鍖呰鐗╃殑鎴愭湰杞�(zhu菐n)鍏モ€滅敓鐢�(ch菐n)鎴愭湰鈥�

銆€銆€闅ㄥ悓鍟嗗搧鍑哄敭鑰屼笉鍠崹(d煤)瑷�(j矛)鍍�(ji脿)鐨勫寘瑁濈墿鍜屽嚭鍊熷寘瑁濈墿鎴愭湰杞�(zhu菐n)鍏モ€滈姺鍞不(f猫i)鐢ㄢ€�

銆€銆€闅ㄥ悓鍟嗗搧鍑哄敭鑰屽柈鐛�(d煤)瑷�(j矛)鍍�(ji脿)鐨勫寘瑁濈墿鍜屽嚭绉熷寘瑁濈墿鎴愭湰杞�(zhu菐n)鍏モ€滃叾浠栨キ(y猫)鍕�(w霉)鎴愭湰鈥�

銆€銆€14.鑲′唤鏈夐檺鍏徃鍦ㄨ病(c谩i)鐢�(ch菐n)娓呮煡鏅�(sh铆)鐧�(f膩)鐝�(xi脿n)鐨勫瓨璨ㄧ洡铏с€佺洡鐩�锛屾噳(y墨ng)鐣�(d膩ng)浜庡勾鏈祼(ji茅)璩墠铏曠悊瀹岀暍锛屽鏋滅⒑瀵�(sh铆)灏氭湭鍫�(b脿o)缍�(j墨ng)鎵规簴(zh菙n)鐨�锛屽彲鍏堜繚鐣欏湪鈥滃緟铏曠悊璨�(c谩i)鐢�(ch菐n)鎼嶆孩鈥濈鐩腑锛屽緟鎵规簴(zh菙n)鍚庡啀铏曠悊銆�(銆€)

銆€銆€绛旀锛毭�

銆€銆€15.鐢蹭紒妤�(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛屽鍊肩▍绋呯巼鐐�17%銆傚師鏉愭枡閲囩敤瀵�(sh铆)闅涙垚鏈牳绠�锛屽師鏉愭枡鐧�(f膩)鍑洪噰鐢ㄦ湀鏈竴娆″姞娆�(qu谩n)骞冲潎娉曡▓(j矛)鍍�(ji脿)銆傞亱(y霉n)杓歌不(f猫i)涓嶈€冩叜澧炲€肩▍銆�

銆€銆€2006骞�4鏈�锛岃垏A鏉愭枡鐩搁棞(gu膩n)鐨勮硣鏂欏涓嬶細

銆€銆€(1)1鏃�锛屸€滃師鏉愭枡鈥曗€旳鏉愭枡鈥濈鐩綑椤�20 000鍏�(鍏�2 000鍏枻锛屽叾涓惈3鏈堟湯椹�(y脿n)鏀跺叆搴�(k霉)浣嗗洜鐧�(f膩)绁ㄨ超鍠湭鍒拌€屼互2 000鍏冩毇浼板叆璩殑A鏉愭枡200鍏枻)銆�

銆€銆€(2)5鏃�锛屾敹鍒�3鏈堟湯浠ユ毇浼板児(ji脿)鍏ュ韩(k霉)A鏉愭枡鐨勭櫦(f膩)绁ㄨ超鍠�锛岃波娆�1 800鍏�锛屽鍊肩▍椤�306鍏�锛屽皪(du矛)鏂逛唬澧婇亱(y霉n)杓歌不(f猫i)400鍏�锛屽叏閮ㄦ闋�(xi脿ng)宸茬敤杞�(zhu菐n)璩敮绁ㄤ粯瑷�銆�

銆€銆€(3)8鏃�锛屼互鍖厡绲�(ji茅)绠楁柟寮忚臣(g貌u)鍏鏉愭枡3 000鍏枻锛岀櫦(f膩)绁ㄨ超鍠凡鏀跺埌锛岃波娆�36 000鍏冿紝澧炲€肩▍椤�6 120鍏�锛岄亱(y霉n)杓歌不(f猫i)鐢�1 000鍏�銆傛潗鏂欏皻鏈埌閬�(d谩)锛屾闋�(xi脿ng)宸茬敱閵€琛屽瓨娆炬敮浠樸€�

銆€銆€(4)11鏃�锛屾敹鍒�8鏃ラ噰璩�(g貌u)鐨凙鏉愭枡锛岄(y脿n)鏀舵檪(sh铆)鐧�(f膩)鐝�(xi脿n)鍙湁2 950鍏枻銆傜稉(j墨ng)妾㈡煡锛岀煭缂虹殑50鍏枻纰哄畾鐐洪亱(y霉n)杓搁€斾腑鐨勫悎鐞�?y猫)p鑰�锛孉鏉愭枡椹�(y脿n)鏀跺叆搴�(k霉)銆�

銆€銆€(5)18鏃ワ紝鎸侀妧琛屽尟绁�80 000鍏冭臣(g貌u)鍏鏉愭枡5 000鍏枻锛屽鍊肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勮波娆剧偤49 500鍏�锛屽鍊肩▍椤嶇偤8 415鍏�锛屽彟鏀粯閬�(y霉n)杓歌不(f猫i)鐢�2 000鍏�锛屾潗鏂欏凡椹�(y脿n)鏀跺叆搴�(k霉)锛屽墿浣欑エ娆鹃€€鍥炲苟瀛樺叆閵€琛�銆�

銆€銆€(6)21鏃�锛屽熀鏈敓鐢�(ch菐n)杌婇枔鑷埗A鏉愭枡50鍏枻椹�(y脿n)鏀跺叆搴�(k霉)锛岀附鎴愭湰鐐�600鍏冦€�

銆€銆€(7)30鏃�锛屾牴鎿�(j霉)鈥滅櫦(f膩)鏂欐啈璀夊尟绺借〃鈥濈殑瑷橀寗锛�4鏈堜唤鍩烘湰鐢熺敘(ch菐n)杌婇枔鐐虹敓鐢�(ch菐n)鐢�(ch菐n)鍝侀牁(l菒ng)鐢ˋ鏉愭枡6 000鍏枻锛岃粖闁撶鐞嗛儴闁€闋�(l菒ng)鐢ˋ鏉愭枡1 000鍏枻锛屼紒妤�(y猫)绠＄悊閮ㄩ杸闋�(l菒ng)鐢ˋ鏉愭枡1 000鍏枻銆�

銆€銆€瑕佹眰锛�

銆€銆€(1)瑷�(j矛)绠楃敳浼佹キ(y猫)4鏈堜唤鐧�(f膩)鍑篈鏉愭枡鐨勫柈浣嶆垚鏈€�

銆€銆€(2)鏍规摎(j霉)涓婅堪璩囨枡锛岀法鍒剁敳浼佹キ(y猫)4鏈堜唤鑸嘇鏉愭枡鏈夐棞(gu膩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗銆�(鈥滄噳(y墨ng)浜ょ▍璨�(f猫i)鈥濈鐩姹傚鍑烘槑绱�(x矛)绉戠洰鍜屽皥娆勫悕绋�锛岀瓟妗堜腑鐨勯噾椤嶅柈浣嶇敤鍏冭〃绀�)

銆€銆€绛旀锛�

銆€銆€(1)鐧�(f膩)鍑篈鏉愭枡鐨勫柈浣嶆垚鏈�=(20 000-2 000+2 200+37 000+51 500+600)/ (2 000-200+200+2 950+5 000+50)=109 300/10 000=10.93(鍏�/鍏枻)

銆€銆€(2)

銆€銆€鈶� 鍊燂細鎳�(y墨ng)浠樿超娆� 銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€2 000

銆€銆€璨革細鍘熸潗鏂欍€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€ 2 000

銆€?銆�?鍊燂細鍘熸潗鏂� 銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€2 200

銆€銆€鎳�(y墨ng)浜ょ▍璨�(f猫i)鈥曗€曟噳(y墨ng)浜ゅ鍊肩▍(閫�(j矛n)闋�(xi脿ng)绋呴) 銆€306

銆€銆€璨革細閵€琛屽瓨娆俱€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€ 銆€銆€2 506

銆€?銆�?鍊燂細鍦ㄩ€旂墿璩� 銆€銆€銆€銆€銆€36 000+1 000=37 000

銆€銆€鎳�(y墨ng)浜ょ▍璨�(f猫i)鈥曗€曟噳(y墨ng)浜ゅ鍊肩▍(閫�(j矛n)闋�(xi脿ng)绋呴)銆€6 120

銆€銆€璨革細閵€琛屽瓨娆俱€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€43 120

銆€?銆�?鍊燂細鍘熸潗鏂� 銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€37 000

銆€銆€璨革細鍦ㄩ€旂墿璩� 銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€37 000

銆€?銆�?鍊燂細鍘熸潗鏂欍€€銆€銆€銆€銆€銆€ 49 500+2 000=51 500

銆€銆€鎳�(y墨ng)浜ょ▍璨�(f猫i)鈥曗€曟噳(y墨ng)浜ゅ鍊肩▍(閫�(j矛n)闋�(xi脿ng)绋呴)銆€8 415

銆€銆€閵€琛屽瓨娆� 銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€20 085

銆€銆€璨革細鍏朵粬璨ㄥ梗璩囬噾 銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€80 000

銆€銆€鈶� 鍊燂細鍘熸潗鏂欍€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€600

銆€銆€璨革細鐢熺敘(ch菐n)鎴愭湰銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€600

銆€?銆�?鍊燂細鐢熺敘(ch菐n)鎴愭湰 銆€銆€銆€銆€銆€(6 000脳10.93)65 580

銆€銆€鍒堕€犺不(f猫i)鐢� 銆€銆€銆€銆€銆€(1 000脳10.93)10 930

銆€銆€绠＄悊璨�(f猫i)鐢� 銆€銆€銆€銆€銆€(1 000脳10.93)10 930

銆€銆€璨革細鍘熸潗鏂欍€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€87 440

銆€2012鍒�/涓礆(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鑰冭│鍚堟牸璀夋浉杈︾悊鍖附 

銆€2013鍒�/涓礆(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鑰冭│瀛�(xu茅)缈�(x铆)鏂规硶绺界祼(ji茅)(鍌欒€冪稉(j墨ng)椹�(y脿n))  2013鍒�/涓礆(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū绛旂枒绮鹃伕鍖附

   2013骞村垵銆佷腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鑰冭│闋�(y霉)缈�(x铆)瑷�(j矛)鍔冨尟绺�

   2013涓礆(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婁腑绱�(j铆)鏈�(hu矛)瑷�(j矛)瀵�(sh铆)鍕�(w霉)銆嬬珷绡€(ji茅)绶寸繏(x铆)椤�

   銆�鍚堟牸妯�(bi膩o)婧�(zh菙n)銆�