cpa椤屽韩锛氭渻瑷堣€冭│鐪熼瀹樻柟鍗�


鏈枃鐐哄ぇ瀹跺垎浜簡cpa椤屽韩鍦板潃锛岃┎椤屽韩涓寘鍚簡cpa鏈冭▓鑰冭│鐪熼瀹樻柟鍗�锛岀湡椤屾牴鎿�(j霉)涓湅娉ㄥ唺鏈冭▓甯崝(xi茅)鏈冨牨鍚嶇郴绲�(t菕ng)涓倷鑰冨姪鎵嬫瑒鐩嵅鍙�銆�
cpa椤屽韩锛氭渻瑷堣€冭│鐪熼瀹樻柟鍗凤紙榛炴搳閫插叆锛�
cpa銆婃渻瑷堛€嬬湡椤岃│鍗�-2023骞村収(n猫i)瀹圭瘈(ji茅)閬�
涓€銆佸柈闋呴伕鎿囬 (鏈鍨嬪叡 13灏忛锛屾瘡灏忛 2鍒�锛屽叡 26鍒嗐€傛瘡灏忛鍙湁涓€鍊嬫纰虹瓟妗�锛岃珛寰炴瘡灏忛鐨勫倷閬哥瓟妗堜腑閬稿嚭涓€鍊嬩綘瑾�(r猫n)鐐烘纰虹殑绛旀锛岀敤榧犳(bi膩o)榛炴搳鐩告噳(y墨ng)鐨勯伕闋�銆�)
1.涓嬪垪鍚勯爡琛ㄨ堪涓紝灞簬鏈冭▓浜哄摗鑱锋キ(y猫)閬撳痉瑕佹眰鐨勬槸 ( )銆�
A.鎻愰珮浼佹キ(y猫)閫忔槑搴�锛岃(gu墨)鑼冧紒妤�(y猫)琛岀偤
B.鑰冩牳绠$悊灞ょ稉(j墨ng)婵熻铂(z茅)浠荤殑灞ヨ鎯呮硜
C.鎻愰珮浼佹キ(y猫)缍�(j墨ng)婵熸晥鐩�锛屼績閫蹭紒妤�(y猫)鍙寔绾�(x霉)鐧�(f膩)灞�
D.鎶靛埗鏈冭▓閫犲亣琛岀偤锛岀董璀峰湅瀹惰病缍�(j墨ng)绱€(j矛)寰嬪拰缍�(j墨ng)婵熺З搴�
绛旀锛欴
2.鐢插叕鍙歌嚜琛屽缓閫犱竴鍊嬬う浜曪紝浜� 2×23骞存湯瀹屽伐骞惰睛鐞嗙宸ユ焙绠楁墜绾�(x霉)锛岀疮瑷堢櫦(f膩)鐢熺殑鏀嚭鍖呮嫭锛�(1)娑堣€楁潗鏂欐敮鍑� 5000钀厓; (2)澶栧寘绗笁鏂逛箼鍏徃閫茶寤虹瓚鏂藉伐锛屽悎鍚屽児娆剧偤 3000钀厓锛屽凡鏀粯绲︿箼鍏徃 2500钀厓;(3)寤洪€犳湡闁撶櫦(f膩)鐢熷伐绋嬬墿鏂欐敹鐧�(f膩)瑷堥噺宸尟鐩よ櫑 100钀厓銆傛澶�锛岀敳鍏徃闋�(y霉)瑷堥噰绀︾祼(ji茅)鏉熷悗闇€閫茶鐠�(hu谩n)澧冩仮寰�(f霉)锛岄爯(y霉)瑷堢櫦(f膩)鐢熺殑鏀嚭鐝�(xi脿n)鍊肩偤200钀厓銆�2×23骞存湯鐢插叕鍙镐笂杩扮う浜曠殑鎴愭湰鐐� ( )銆�
A.7500钀厓
B.7700钀厓
C.8200钀厓
D.8300钀厓
绛旀锛欴
A=5000+2500=7500(钀厓)
B=5000+2500+200=7700(钀厓)
C=5000+3000+200=8200(钀厓)
D=5000+3000+100+200=8300(钀厓)
3.涓嬪垪鍚勯爡闂�(gu膩n)浜庝紒妤�(y猫)鍦熷湴澧炲€肩▍鏈冭▓铏曠悊鐨勮〃杩颁腑锛屾纰虹殑鏄� ( )銆�
A.鍏肩嚐鎴垮湴鐢�(ch菐n)妤�(y猫)鍕�(w霉)鐨勪紒妤�(y猫)锛岀敱鐣�(d膩ng)鏈熸敹鍏ヨ矤(f霉)鎿�(d膩n)鐨勫湡鍦板鍊肩▍鎳�(y墨ng)娌栨笡鏀跺叆
B.鍏肩嚐鎴垮湴鐢�(ch菐n)妤�(y猫)鍕�(w霉)鐨勪紒妤�(y猫)鍦ㄩ爡鐩宸ユ焙绠楀悗鏀跺埌閫€鍥炲浜ょ殑鍦熷湴澧炲€肩▍瑷堝叆鍒╂饯琛ㄧ殑鍏朵粬鏀剁泭闋呯洰
C.鍏肩嚐鎴垮湴鐢�(ch菐n)妤�(y猫)鍕�(w霉)鐨勪紒妤�(y猫)鍦ㄩ爡鐩宸ュ墠闋�(y霉)鍞晢鍝佹埧锛屽皣闋�(y霉)浜ょ殑鍦熷湴澧炲€肩▍瑷堝叆鍒╂饯琛ㄧ殑绋呴噾鍙婇檮鍔犻爡鐩�
D.浼佹キ(y猫)杞�(zhu菐n)璁撲綔鐐哄浐瀹氳硣鐢�(ch菐n)鏍哥畻鐨勫湡鍦颁娇鐢ㄦ瑠(qu谩n)鍙婂湴涓婂缓绛戠墿鏅�锛岃硣鐢�(ch菐n)铏曠疆鏀剁泭涓噳(y墨ng)鎵i櫎鎳�(y墨ng)浜ょ磵鐨勫湡鍦板鍊肩▍
绛旀锛欴
4.鐢插叕鍙哥偤浜嗘嫇灞曟キ(y猫)鍕�(w霉)璐忓緱瀹㈡埗瑷傚柈鐧�(f膩)鐢熺殑涓嬪垪鍚勯爡鏀嚭涓�锛屽爆浜庣偤鍙栧緱鍚堝悓鑰岀櫦(f膩)鐢熺殑澧為噺鎴愭湰鐨勬槸 ( )銆�
A.鎶曟(bi膩o)閬庣▼涓仒璜嬪閮ㄥ緥甯櫦(f膩)鐢熺殑鏀嚭
B.鐐哄弮鑸囧鎴舵嫑妯�(bi膩o)鑰屾簴(zh菙n)鍌欐姇妯�(bi膩o)璩囨枡鐧�(f膩)鐢熺殑鏀嚭
C.鏍规摎(j霉)瑷傜珛鍚堝悓閲戦鐨� 5%鍚戜唬鐞嗗晢鏀粯鐨勪唬鐞嗚不
D.鏍规摎(j霉)骞村害瑷傚柈鏁�(sh霉)閲忓強鍊嬩汉缍滃悎琛ㄧ従(xi脿n)鑰冭⿻纰哄畾鐨勯姺鍞汉鍝″勾搴︾崕閲�
绛旀锛欳
5.涓嬪垪鍚勯爡闂�(gu膩n)浜庝紒妤�(y猫)涓湡璨″嫏(w霉)鍫辫〃绶ㄥ埗鐨勮〃杩颁腑锛屾纰虹殑鏄� ( )銆�
A.鍫卞憡涓湡鍏�(n猫i)铏曠疆浜嗗敮涓€鐨勫瓙鍏徃锛屽墖瑭蹭腑鏈熺劇闇€绶ㄥ埗鍚堝苟璨″嫏(w霉)鍫辫〃
B.鐩告瘮骞村害璨″嫏(w霉)鏁�(sh霉)鎿�(j霉)鑰岃█锛屼腑鏈熻病鍕�(w霉)鍫辫〃涓瓨璨ㄧ殑瑷堝児鍙湪鏇村ぇ绋嬪害涓婁緷璩翠簬鏈冭▓浼拌▓
C.姣忓勾鐨勫摗宸ラ泦涓煿瑷�(x霉n)娲诲嫊浜� 10鏈堜唤鑸夎睛锛屽悇瀛e害鐨勪腑鏈熻病鍕�(w霉)鍫辫〃涓噳(y墨ng)鎸夋瘮渚嬮爯(y霉)浼拌▓鎻愮浉闂�(gu膩n)鍩硅〒(x霉n)璨�
D.绗笁瀛e害鐧�(f膩)鐢熶簡鏈冭▓浼拌▓璁婃洿锛屽墖鎳�(y墨ng)瑾�(di脿o)鏁村悓涓€鍊嬫渻瑷堝勾搴﹀収(n猫i)绗竴鑷崇涓夊搴︾殑鐩搁棞(gu膩n)璨″嫏(w霉)鍫辫〃闋呯洰閲戦
绛旀锛欱
6.2×23骞�锛岀敳鍏徃鐧�(f膩)鐢熺殑鏈夐棞(gu膩n)浜ゆ槗鎴栦簨闋呭涓嬶細 (1)鍑轰簬鐭湡鐛插埄鐨勭洰鐨勫緸鍏枊甯傚牬璨峰叆鑲$エ锛岃┎鑲$エ鐣�(d膩ng)骞寸敘(ch菐n)鐢熷叕鍏佸児鍊艰畩鍕曟敹鐩� 200钀厓; (2)閮ㄥ垎鐢熺敘(ch菐n)瑷�(sh猫)鍌欑櫦(f膩)鐢熸笡鍊硷紝瑷堟彁鍥哄畾璩囩敘(ch菐n)娓涘€兼簴(zh菙n)鍌� 1000钀厓;(3)绉熷叆鏌愯睛鍏〒锛屽悓鏅傜⒑瑾�(r猫n)浣跨敤娆�(qu谩n)璩囩敘(ch菐n)鍜岀璩冭矤(f霉)鍌� 800钀厓銆傜敳鍏徃閬╃敤鐨勪紒妤�(y猫)鎵€寰楃▍绋呯巼鐐� 25%锛岀敳鍏徃闋�(y霉)瑷� 2×23骞翠互鍙婃湭渚嗘湡闁撳潎鏈夎冻澶犵殑鎳�(y墨ng)绱嶇▍鎵€寰楅鐢ㄤ簬鎶垫笡鍙姷鎵f毇鏅傛€у樊鐣�锛屼笉鑰冩叜鍏朵粬鍥犵礌锛屼笅鍒楀悇闋呴棞(gu膩n)浜庣敳鍏徃 2×23骞村害鎵€寰楃▍鏈冭▓铏曠悊鐨勮〃杩颁腑锛屾纰虹殑鏄� ( )銆�
A.纰鸿獚(r猫n)閬炲欢鎵€寰楃▍璩囩敘(ch菐n) 300钀厓
B.纰鸿獚(r猫n)閬炲欢鎵€寰楃▍璨�(f霉)鍌� 250钀厓
C.鍥犺偂绁ㄧ殑鍏厑鍍瑰€艰畩鍕曠⒑瑾�(r猫n)閬炲欢鎵€寰楃▍璨�(f霉)鍌电殑鍚屾檪瑾�(di脿o)鏁村叾浠栫稖鍚堟敹鐩� 50钀厓
D.鐢变簬浣跨敤娆�(qu谩n)璩囩敘(ch菐n)鍜岀璩冭矤(f霉)鍌甸噾椤嶇浉绛夛紝涓嶇⒑瑾�(r猫n)閬炲欢鎵€寰楃▍璩囩敘(ch菐n)鍜岄仦寤舵墍寰楃▍璨�(f霉)鍌�
绛旀锛欱
A=(1000+200)×25% =300(钀厓)
B=(200+800)×25% =250(钀厓)
7.鐢插叕鍙� 2×23骞村害寰炶病鏀垮彇寰楃殑涓嬪垪鍚勯爡璩囬噾涓�锛屽爆浜庢斂搴滆鍔╃殑鏄� ( )銆�
A.鏀跺埌鏀垮簻鎾ヤ粯鐨勮硣閲�锛屾斂搴滆姹傜敳鍏徃灏囬€欑瓎璩囬噾鐢ㄤ簬鎶€琛�(sh霉)鏀归€�锛屾垚鏋滄鐢插叕鍙告墍鏈�
B.鍑哄彛璨ㄧ墿鍦ㄥ厤寰佸鍊肩▍鐨勫悓鏅傚彇寰楁斂搴滈€€鍥炵殑鍑哄彛璨ㄧ墿鍓嶉亾鐠�(hu谩n)绡€(ji茅)鐧�(f膩)鐢熺殑澧炲€肩▍閫查爡绋呴
C.灏囧叾浣嶄簬鍩庡崁(q奴)鐨勫粻鍗€(q奴)鎼伔鑷抽儕澶�锛屽師寤犲潃鐢ㄥ湴绉讳氦绲︽斂搴滄敹鍎�锛屾斂搴滅偤姝ゆ敮浠樼敳鍏徃鍦熷湴瑁滃劅閲�
D.涓(bi膩o)鍦嬪楂樻晥鐓ф槑鐢�(ch菐n)鍝佺殑鎷涙(bi膩o)闋呯洰锛屼互涓(bi膩o)鍗�(xi茅)璀颁緵璨ㄥ児鏍兼笡鍘昏病鏀胯璨艰硣閲戝悗鐨勫児鏍奸姺鍞郸绲傜鐢ㄦ埗锛屽苟鎸夎(gu墨)瀹氬緸璨℃斂鍙栧緱鐩告噳(y墨ng)鐨勮璨艰硣閲�
绛旀锛欰
8.鐢插叕鍙� 2×22骞村害璨″嫏(w霉)鍫辫〃缍�(j墨ng)钁d簨鏈冩壒婧�(zh菙n)浜� 2×23骞� 3鏈� 15鏃ュ牨鍑恒€備笅鍒楀悇闋呮湁闂�(gu膩n)鐢插叕鍙告渻瑷堣檿鐞嗙殑琛ㄨ堪涓�锛屾纰虹殑鏄� ( )銆�
A.2×23骞� 2鏈�锛岀敳鍏徃鐢�(ch菐n)鍝佺殑甯傚牬鍍规牸鍑虹従(xi脿n)娉㈠嫊锛屽皫(d菐o)鑷存瘺鍒╃偤璨�(f霉)鏁�(sh霉)锛屼絾鐢插叕鍙稿苟鏈洜姝よ▓鎻� 2×22骞存湯鐨勫瓨璨ㄨ穼鍍规簴(zh菙n)鍌�
B.2×23骞� 1鏈�锛岀敳鍏徃姹哄畾鍑哄敭鏌愪簨妤�(y猫)閮ㄧ殑鍏ㄩ儴璩囩敘(ch菐n)锛屽苟浜� 2×23骞� 3鏈� 10鏃ョ敖瑷備簡鍑哄敭鍗�(xi茅)璀�锛岀敳鍏徃浜� 2×22骞存湯灏囦笂杩拌硣鐢�(ch菐n)绲勫妰鍒嗙偤鎸佹湁寰呭敭椤炲垾
C.2×23骞� 1鏈�锛岀敳鍏徃琚挵(hu谩n)淇濋儴闁€妾㈡煡锛屾牴鎿�(j霉) 2×22骞村害宸查爳甯冪殑瑕�(gu墨)瀹�锛岀敳鍏徃涓€璨娇鐢ㄧ殑鎺掓薄鏂瑰紡涓嶇鍚堢挵(hu谩n)淇濇(bi膩o)婧�(zh菙n)锛岄渶閫茶鏁存敼锛岀敳鍏徃鏈湪 2×22骞存湯灏遍爯(y霉)瑷堟暣鏀规敮鍑鸿▓鎻愰爯(y霉)瑷堣矤(f霉)鍌�
D.2×22骞存湯锛岀敳鍏徃閬曞弽浜嗛暦鏈熷€熸鍗�(xi茅)璀�锛岄妧琛屾湁娆�(qu谩n)闅ㄦ檪瑕佹眰鐢插叕鍙告竻鍎熺浉闂�(gu膩n)鍊熸銆�2×23骞� 2鏈�锛岀稉(j墨ng)鐢插叕鍙歌垏閵€琛屽崝(xi茅)鍟�锛岄妧琛屽悓鎰忎笉鏈冨湪鏈締 1骞村収(n猫i)瑕佹眰娓呭劅銆傜敳鍏徃浜� 2×22骞存湯灏囪┎鍊熸鍔冨垎鐐洪潪娴佸嫊璨�(f霉)鍌�
绛旀锛欰
9.2×23骞达紝鐢插叕鍙稿緸涔欏叕鍙搁噰璩煎師鏉愭枡鐨勯噾椤嶅崰鐢插叕鍙稿勾搴﹂噰璩肩附椤嶇殑 70%;鐢插叕鍙歌垏涓欏叕鍙稿叡鍚屾姇璩囪ō(sh猫)绔嬩簡涓€瀹堕噸瑕佺殑鍚堢嚐浼佹キ(y猫);鐢插叕鍙稿€熻(di脿o)鎶€琛�(sh霉)灏堝鍒颁竵鍏徃宸ヤ綔锛岃矤(f霉)璨�(z茅)涓佸叕鍙镐竴闋呯偤鏈� 2骞寸殑閲嶈鐮旂櫦(f膩)闋呯洰;鐢插叕鍙哥附缍�(j墨ng)鐞嗙殑鍏掑瓙鎶曡硣瑷�(sh猫)绔嬪苟鎺у埗鎴婂叕鍙�锛屽悓鏅傛摂(d膩n)浠绘垔鍏徃鐨勮懀浜嬮暦銆備笉鑰冩叜鍏朵粬鍥犵礌锛屼笅鍒楀悇闋呬腑鑸囩敳鍏徃瀛樺湪闂�(gu膩n)鑱�(li谩n)闂�(gu膩n)绯荤殑鏄�( )銆�
A.涔欏叕鍙�
B.涓欏叕鍙�
C.涓佸叕鍙�
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