2019-2024骞存敞鏈冦€婅病鍕欐垚鏈鐞嗐€嬫骞寸湡椤屽強绛旀锛屽厤璨讳笅杓�
鐎忚
鏀惰棌
鏈枃鐐哄ぇ瀹跺垎浜簡2019-2024骞存敞鏈冦€婅病鍕欐垚鏈鐞嗐€嬫骞寸湡椤屽強绛旀锛屾骞寸湡椤屼笉鍍呮槸妾㈤鐭ヨ瓨鎺屾彙绋嬪害鐨勬灏�锛屾洿鏄礊瀵熷懡椤岃(gu墨)寰嬨€佹妸鎻¤€冭│鏂瑰悜鐨勯棞閸靛伐鍏�锛屾杩庡ぇ瀹跺厤璨讳笅杓夐牁鍙�銆�
2019-2024骞存敞鏈冦€婅病鍕欐垚鏈鐞嗐€嬫骞寸湡椤屽強绛旀锛屽厤璨讳笅杓�
cpa璨″嫏鎴愭湰绠＄悊鐪熼-2023骞村柈閬搁绡€(ji茅)閬�
1.鐢插叕鍙哥嚐閬嬭硣鏈睂璩囩鐞嗙瓥鐣ュ緸婵€閫插瀷鏀圭偤淇濆畧鍨�锛屼笅鍒楁帾鏂界鍚堣姹傜殑鏄�( )銆�
A.鐧�(f膩)琛岄暦鏈熷偟鍒稿洖璩煎叕鍙歌偂绁�
B.澧炲姞闀锋湡鍊熸璩艰卜鍥哄畾璩囩敘
C.澧炵櫦(f膩)鍏徃鑲＄エ鍎熼倓鐭湡鍊熸
D.澧炲姞鐭湡鍊熸璩艰卜鍘熸潗鏂�
銆愮瓟妗堛€慍
銆愯В鏋愩€戞湰椤岃€冩牳鐕熼亱璩囨湰绫岃硣绛栫暐銆備繚瀹堝瀷绫岃硣绛栫暐,鎸佹湁鐨勭煭鏈熷€熸姣旀縺閫插瀷灏�锛屽鐧�(f膩)鍏徃鑲＄エ鍎熼倓鐭湡鍊熸娓涘皯浜嗙煭鏈熷€熸锛屾墍浠ユ湰椤岀瓟妗堢偤閬搁爡C銆傞伕闋匒鏄暦鏈熻硣鏈殑鍏ч儴璁婂寲锛岄暦鏈熻硣鏈噾椤嶄笉璁�;閬搁爡B鍚屾澧炲姞闀锋湡鍊熸鍜屽浐瀹氳硣鐢�锛岀劇娉曞鐝惧緸婵€閫插瀷鏀圭偤淇濆畧鍨�;閬搁爡D澧炲姞浜嗙煭鏈熷€熸锛岀浉姣斾箣鍓嶆洿鐐烘縺閫层€�
2.鐢插叕鍙哥法鍒剁洿鎺ユ潗鏂欓爯绠�,鍚勫搴︽湯鐨勬潗鏂欏瓨閲忔槸涓嬩竴瀛ｅ害鐢熺敘闇€瑕侀噺鐨�10%銆傚柈浣嶇敘鍝佹潗鏂欑敤閲�6鍗冨厠/浠�銆傜浜屽搴︾敓鐢�2000浠�锛屾潗鏂欓噰璩奸噺12600鍗冨厠銆傚墖绗笁瀛ｅ害鐢熺敘鐨勬潗鏂欓渶瑕侀噺鐐�( )鍗冨厠銆�
A.6000
B.16000
C.11000
D.18000
銆愮瓟妗堛€慏
銆愯В鏋愩€戞湰椤岃€冩牳鐩存帴鏉愭枡闋愮畻鐨勭法鍒�銆傜浜屽搴︾敓鐢㈤渶瑕侀噺=2000×6-12000(鍗冨厠)锛�12600=12000+绗簩瀛ｅ害鏈熸湯鏉愭枡瀛橀噺-12000×10%,寰楀嚭锛岀浜屽搴︽湡鏈潗鏂欏瓨閲�=12600-12000+12000x10%=1800 (鍗冨厠)锛岀涓夊搴︾敓鐢㈢殑鏉愭枡闇€瑕侀噺=1800/10%=18000(鍗冨厠)銆�
3.鐢插叕鍙搁噰鐢ㄥ墿浣欒偂鍒╂斂绛�锛屽勾鍒濇湭鍒嗛厤鍒╂饯400钀厓锛岀敤鐣跺勾鍒╂饯鐧�(f膩)鑲″埄銆傜暥骞村鐝惧噲鍒╂饯580钀厓锛屾硶瀹氱泩浣欏叕绌嶆寜10%瑷堟彁銆傞爯瑷堟柊澧炴姇璩囪硣鏈�900钀厓锛岀洰妯欒硣鏈祼妲�(鍑堣矤鍌�/娆婄泭)2/3銆傚墖鐢插叕鍙告噳鐧�(f膩)鏀剧殑鐝鹃噾鑲″埄鐐�( )钀厓銆�
A.36
B.40
C.382
D.0
銆愮瓟妗堛€態
銆愯В鏋愩€戞湰椤岃€冩牳鍓╀綑鑲″埄鏀跨瓥?锛孎閲戣偂鍒�=580-900×3/5=40 (钀厓)
4.鐢蹭紒妤�(y猫)鐢熺敘x鐢㈠搧锛屾湀鐢熺敘鑳藉姏5000浠�锛屾甯搁姺閲�4000浠�锛屽墿浣欑敓鐢㈣兘鍔涚劇娉曡綁绉�锛岃┎鐢㈠搧鍠児60鍏冿紝鍠綅璁婂嫊鎴愭湰36鍏�锛屽柈浣嶅浐瀹氬埗閫犺不鐢�4鍏冿紝2023骞�5鏈堝鎴剁穵鎬ヨ拷鍔犺▊璨�1500浠�锛屾効鎰忔瘡浠跺嚭鍍�55鍏冿紝鍋囪ō鍘熻▊鍠彲閮ㄥ垎鍙栨秷锛岃嫢鎺ュ彈瑭茬壒娈婅▊鍠�锛屽皪浼佹キ(y猫)鍒╂饯鐨勫奖闊挎槸( )銆�
A.澧炲姞鍒╂饯16500鍏�
B.澧炲姞鍒╂饯19000鍏�
C.澧炲姞鍒╂饯28500鍏�
D.澧炲姞鍒╂饯22500鍏�
銆愮瓟妗堛€慉
銆愯В鏋愩€戣嫢鎺ュ彈瑷傚柈锛屼紒妤�(y猫)鍒╂饯澧炲姞=1500×(55-36)-(1500-1000)×(60-36)=16500(鍏�)銆�
5.鐢插叕鍙稿彧鐢㈤姺涓€绋敘鍝侊紝鐩墠骞寸敘閵烽噺200钀欢锛屾伅绋呭墠鍒╂饯灏嶉姺閲忕殑鏁忔劅绯绘暩鐐�4锛岃檿浜庣泩鍒╃媭鎱�(t脿i)锛屽亣瀹氬叾浠栨浠朵笉璁�锛岀敳鍏徃鐩堣櫑鑷ㄧ晫榛炵殑鐢㈤姺閲忔槸( )钀欢銆�
A.192
B.150
C.50
D.200
銆愮瓟妗堛€態
銆愯В鏋愩€戞湰椤岃€冩牳鍚勫弮鏁哥殑鏁忔劅绯绘暩瑷堢畻銆傛伅绋呭墠鍒╂饯灏嶉姺閲忕殑鏁忔劅绯绘暩=鎭▍鍓嶅埄娼よ畩鍕曠櫨鍒嗘瘮/閵烽噺璁婂嫊鐧惧垎姣�锛岀敳鍏徃铏曚簬鐩堣櫑鑷ㄧ晫榛炴檪,鎭▍鍓嶅埄娼ょ偤0锛屽亣瑷師鏈夋伅绋呭墠鍒╂饯鐐篈锛屽墖鎭▍鍓嶅埄娼よ畩鍕曠櫨鍒嗘瘮=(0-A)/A=100%锛屽緱鍑洪姺閲忚畩鍕曠櫨鍒嗘瘮=鈥�100%/4= -25%锛屾墍浠ョ敳鍏徃鐩堣櫑鑷ㄧ晫榛炵殑鐢㈤姺閲�=200×(1-25%)=150 (钀欢)銆�
6.鐢插叕鍙告祦鍕曡硣鐢�3000钀厓锛屽叾涓波骞ｈ硣閲�800钀厓锛屾噳鏀惰超娆�500钀厓锛岄爯浠樻闋�200钀厓锛屽瓨璨�1300钀厓锛屽叾浠栨祦鍕曡硣鐢�200钀厓銆傛祦鍕曡矤鍌�2000钀厓锛屽叾涓竴骞村収鍒版湡鐨勯潪娴佸嫊璨犲偟500钀厓銆傜敳鍏徃鐨勯€熷嫊姣旂巼鏄�( )
A.0.5
B.0.52
C.0.65
D.0.75
銆愮瓟妗堛€慍
銆愯В鏋愩€戦€熷嫊姣旂巼=(800+500)/2000=0.65
7.鐢插叕鍙哥暥鍓嶈偂鍍�55鍏�/鑲★紝鑲″埄姝峰彶淇℃伅濡備笅锛�
| 2骞村墠 | 1骞村墠 | 鍓涙敮浠� | |
| 姣忚偂鑲″埄锛堝厓锛� | 2 | 2.3 | 2.42 |
鍋囪ō鑲″埄鏈締绌�(w臎n)瀹氬闀�锛屽闀风巼绛変簬鎸夊咕浣曞钩鍧囪▓绠楃殑鑲″埄姝峰彶澧為暦鐜�锛岄噰鐢ㄨ偂鍒╁闀锋ā鍨嬩及瑷堢殑鑲℃瑠璩囨湰鎴愭湰鏄�( )
A.10%
B.14.4%
C.14.84%
D.14.95%
銆愮瓟妗堛€慍
8.浠ョ敳鍏徃鑲＄エ鐐烘鐨勮硣鐢㈢殑鐪嬫疾鏈熸瑠锛屾湡闄�6鍊嬫湀锛�3鍊嬫湀鍚庡埌鏈�銆傜敤甯冭悐鍏�-鏂鐖炬柉鏈熸瑠瀹氬児妯″瀷浼拌▓瑭叉湡娆婂児鍊兼檪锛屼笅鍒楀悇闋呬腑鏈€閬╁悎浣滅偤鐒￠ⅷ闅埄鐜囩殑鏄�( )
A.3鍊嬫湀鍚庡埌鏈熺殑鏀垮簻鍌靛埜鐨勭エ闈㈠埄鐜�
B.3鍊嬫湀鍚庡埌鏈熺殑鏀垮簻鍌靛埜鐨勫埌鏈熸敹鐩婄巼
C.6鍊嬫湀鍚庡埌鏈熺殑鏀垮簻鍌靛埜鐨勭エ闈㈠埄鐜�
D.6鍊嬫湀鍚庡埌鏈熺殑鏀垮簻鍌靛埜鐨勫埌鏈熸敹鐩婄巼
銆愮瓟妗堛€態
銆愯В鏋愩€戠劇棰ㄩ毆鍒╃巼鎳夐伕鎿囪垏鏈熸瑠鍒版湡鏃ョ浉鍚岀殑鏀垮簻鍌靛埜鍒╃巼;濡傛灉娌掓湁鐩稿悓鐨勬檪闁撶殑锛屾噳閬告搰鏅傞枔鏈€鎺ヨ繎鐨勬斂搴滃偟鍒稿埄鐜�銆傛湰椤�3鍊嬫湀鍚庡埌鏈�锛屾墍浠ユ噳閬�3鍊嬫湀鍚庡埌鏈熺殑鏀垮簻鍌靛埜鐨勫埌鏈熸敹鐩婄巼銆�
9.鐢插叕鍙哥洰鍓嶆瘡鑲″噲璩囩敘鐐�8鍏冿紝娆婄泭鍑堝埄鐜�10%锛屾摤鍒╃敤淇骞冲潎甯傚噲鐜囨ā鍨嬭⿻浼板叕鍙歌偂绁ㄥ児鍊�?锛熸潃瑁欘倛闉犲殦P璩囨枡濡備笅锛�
| 鍙瘮鍏徃 | 鏈湡甯傚噲鐜� | 娆婄泭鍑堝埄鐜� |
| M | 3.45 | 10.5% |
| N | 3.40 | 9.5% |
| P | 3.35 | 10.6% |
涓嬪垪鍚勯爡涓�锛屾渶鎺ヨ繎鐢插叕鍙告瘡鑲″児鍊肩殑鏄�( )鍏�
A.26.67
B.26.73
C.27.2
D.27.74
銆愮瓟妗堛€慉
銆愯В鏋愩€戞瘡鑲″児鍊�=8×[(3.45+3.4+3.35)/3]×10%/[(10.5%+9.5%+10.6%)/3]=26.67(鍏�)
10.鐢插叕鍙告摤鐧�(f膩)琛屾柊鍌靛埜N瑾挎彌鑸婂偟鍒窶锛�1浠絅瑾挎彌1浠組銆侻鍌靛埜灏囦簬1骞村悗鍒版湡锛屾瘡浠界エ闈㈠児鍊�1000鍏�锛屽墰鐧�(f膩)鏀剧暥鏈熷埄鎭紝甯傚児980鍏�銆侼鍌靛埜鏈熼檺2骞�锛屾瘡浠界エ闈㈠児鍊�1000鍏�锛岀エ闈㈠埄鐜�6%锛屾瘡鍗婂勾浠樻伅涓€娆�锛屽埌鏈熼倓鏈€侼鍌靛埜鐨勭▍鍓嶈硣鏈垚鏈偤( )
A.5.36%
B.7.14%
C.7.23%
D.9.64%
銆愮瓟妗堛€慍
銆愯В鏋愩€戠暥鍗婂勾鍒╃巼鐐簉鏅�锛�30×(P/A,r锛�4)+1000×(P/F,r锛�4)锛屼娇鐢ㄥ収鎻掓硶锛屾眰寰梤=3.55%;绋呭墠璩囨湰鎴愭湰=(1+r)^2-1=(1+3.55%)^2-1=7.23%
11.鐢查亱杓镐紒妤�(y猫)璨犺铂鍐烽張閬嬭几锛岀洰鍓嶅叡鏈�10杓涢亱杓歌粖锛�20鍚嶉椐涘摗锛屾瘡杓涢亱杓歌粖閰�2鍚嶉椐涘摗銆傞亱杓歌粖鎸夊钩鍧囧勾闄愭硶瑷堟彁鎶樿垔锛岄椐涘摗姣忔湀搴曡柂0.4钀厓锛屾寜閬嬭几閲岀▼姣忓叕閲屾敮浠樺伐璩�0.2鍏�銆傛寜鎴愭湰鎬ф厠(t脿i)鍒嗛锛岀敳閬嬭几浼佹キ(y猫)鐨勮粖杓涙姌鑸婅不鍜岄椐涘摗宸ヨ硣鍒嗗垾灞簬( )
A.璁婂嫊鎴愭湰鍜屽浐瀹氭垚鏈�
B.鍗婂嫊鎴愭湰鍜屽浐瀹氭垚鏈�
C.鍥哄畾鎴愭湰鍜屽崐璁婂嫊鎴愭湰
D.鍥哄畾鎴愭湰鍜屽欢鏈熻畩鍕曟垚鏈�
銆愮瓟妗堛€慍
銆愯В鏋愩€戣ō鍌欐姌鑸婃敜閵峰爆浜庡浐瀹氭垚鏈�;椐曢鍝″伐璩囩敱鍥哄畾搴曡柂鍜屾寜閬嬭几閲岀▼姣忓叕閲屾敮浠樺伐璩�0.2鍏�锛屽爆浜庡崐璁婂嫊鎴愭湰銆傞伕闋匔姝ｇ⒑銆�
12.涓嬪垪闂滀簬闂滈嵉绺炬晥鎸囨娉曠殑琛ㄨ堪涓�锛屾纰虹殑鏄�( )
A.瀹㈡埗婊挎剰搴﹀爆浜庣祼鏋滈闂滈嵉绺炬晥鎸囨
B.闂滈嵉绺炬晥鎸囨鎳夊惈缇╂槑纰轰笖鍙害閲�锛屽苟鑸囨埌(zh脿n)鐣ラ珮搴︾浉闂�
C.闂滈嵉绺炬晥鎸囨娉曢€氬父闇€瑕佸柈鐛ㄤ娇鐢�锛屾矑娉曞拰骞宠 瑷堝垎鍗＄祼鍚堜娇鐢�
D.闂滈嵉绺炬晥鎸囨娉曞熀浜庣祫绻旂殑鎴�(zh脿n)鐣ヨ€岃ō瑷�锛屽儏閬╃敤浜庝紒妤�(y猫)鎴栭儴闁€锛屼笉閬╃敤浜庡€嬩汉
銆愮瓟妗堛€態
銆愯В鏋愩€戝鎴舵豢鎰忓害灞簬鍕曞洜椤為棞閸电妇鏁堟寚妯�锛岄伕闋匒閷;闂滈嵉绺炬晥鎸囨娉曞彲浠ュ柈鐛ㄤ娇鐢ㄤ篃鍙互绲愬悎缍撴繜澧炲姞鍊�銆佸钩琛¤▓鍒嗗崱绛夊叾浠栨柟娉曠祼鍚堜娇鐢�锛岄伕闋匔閷;闂滈嵉绺炬晥鎸囨娉曠殑鎳夌敤灏嶈薄鍙互鏄紒妤�(y猫)锛屼篃鍙互鏄紒妤�(y猫)鎵€灞殑鍠綅鍜屽摗宸�锛岄伕闋匘閷銆�
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A.21.1
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C.33.1
D.42.1
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