2022骞存敞鍐婃渻瑷堝斧cpa姣忔棩涓€绶村強绛旀(12鏈�24鏃�)

2022骞存敞鍐婃渻瑷堝斧cpa姣忔棩涓€绶村強绛旀锛�12鏈�24鏃�)

鏈冭▓

銆愬閬搞€�

涓嶈€冩叜鍏朵粬鍥犵礌锛屼笅鍒楅伕闋呬腑鎳�(y墨ng)瑭蹭綔鐐虹敳鍏徃闂�(gu膩n)鑱�(li谩n)鏂圭殑鏈�(  )銆�

A.鐢插叕鍙哥稉(j墨ng)鐞嗕箣瀛愭帶鍒剁殑瀛愬叕鍙镐笝鍏徃

B.鐢插叕鍙哥殑姣嶅叕鍙告帶鍒剁殑瀛愬叕鍙镐箼鍏徃

C.鐢插叕鍙告寔鑲� 25% 鐨勮偂娆�(qu谩n)锛屽苟娲惧嚭涓€鍚嶈懀浜嬬殑涓佸叕鍙�

D.鐢插叕鍙歌仒璜嬬殑鏈冭▓甯簨鍕�(w霉)鎵€

銆愮瓟妗堛€慉,B,C

銆愯В鏋愩€戣垏浼佹キ(y猫)鐧�(f膩)鐢熸棩甯稿線渚嗙殑璩囬噾鎻愪緵鑰呫€佸叕鐢ㄤ簨妤�(y猫)閮ㄩ杸銆佹斂搴滈儴闁€鍜屾妲�(g貌u),浠ュ強鍥犺垏瑭蹭紒妤�(y猫)鐧�(f膩)鐢熷ぇ閲忎氦鏄撹€屽瓨鍦ㄧ稉(j墨ng)婵熶緷瀛橀棞(gu膩n)绯荤殑鍠€嬪鎴躲€佷緵鎳�(y墨ng)鍟�銆佺壒瑷卞晢銆佺稉(j墨ng)閵峰晢鍜屼唬鐞嗗晢涔嬮枔锛屼笉妲�(g貌u)鎴愰棞(gu膩n)鑱�(li谩n)鏂归棞(gu膩n)绯�銆備紒妤�(y猫)鑸囨渻瑷堝斧浜嬪嫏(w霉)鎵€涔嬮枔鍙槸瀵╄▓鍜岃瀵╄▓闂�(gu膩n)绯伙紝涓嶆(g貌u)鎴愰棞(gu膩n)鑱�(li谩n)鏂归棞(gu膩n)绯�锛屾晠鏈閬搁爡D閷銆�

瀵╄▓

銆愬閬搞€�

濡傛灉X鍏徃纰哄畾鐨勬噳(y墨ng)鏀惰超娆捐超榻′笉鎭扮暥锛屽皣灏�(d菐o)鑷�()瑾嶅畾鐨勯噸澶ч尟鍫遍ⅷ闅�銆�

A.鎳�(y墨ng)鏀惰超娆剧殑娆�(qu谩n)鍒╁拰缇╁嫏(w霉)

B.鎳�(y墨ng)鏀惰超娆剧殑婧栫⒑鎬�銆佽▓鍍瑰拰鍒嗘敜

C.淇＄敤娓涘€兼悕澶辩殑瀹屾暣鎬�

D.淇＄敤娓涘€兼悕澶辩殑婧栫⒑鎬�

銆愮瓟妗堛€態,D

銆愯В鏋愩€戣超榻＄殑閷鐩存帴褰遍熆鍒板璩簴鍌欑殑瑷堟彁锛屽皫(d菐o)鑷存噳(y墨ng)鏀惰超娆炬簴纰烘€с€佽▓鍍瑰拰鍒嗘敜瑾嶅畾鍜屼俊鐢ㄦ笡鍊兼悕澶辩殑婧栫⒑鎬ц獚瀹氬瓨鍦ㄩ噸澶ч尟鍫遍ⅷ闅�銆�

绋呮硶

銆愬閬搞€�

涓嬪垪鍚勯爡涓紝灞簬涓ぎ鏀垮簻鑸囧湴鏂规斂搴滅殑鍏变韩鏀跺叆鐨勬湁( )銆�

A.鍦熷湴澧炲€肩▍

B.鍩庡競缍寤鸿ō(sh猫)绋�

C.浼佹キ(y猫)鎵€寰楃▍

D.鍊嬩汉鎵€寰楃▍

銆愮瓟妗堛€態,C,D

銆愯В鏋愩€戜腑澶�銆佸湴鏂瑰叡浜敹鍏ュ寘鎷細澧炲€肩▍(涓嶅惈娴烽棞(gu膩n)浠ｅ緛鐨勯儴鍒�);鍩庡競缍寤鸿ō(sh猫)绋�(閬搁爡B);浼佹キ(y猫)鎵€寰楃▍(閬搁爡C);鍊嬩汉鎵€寰楃▍(閬搁爡D);鍗拌姳绋�(璀夊埜浜ゆ槗鍗拌姳绋呮涓ぎ锛屽叾浠栧嵃鑺辩▍姝稿湴鏂�);璩囨簮绋�(娴锋磱鐭虫补浼佹キ(y猫)璩囨簮绋呮涓ぎ锛屽叾浠栬硣婧愮▍姝稿湴鏂�)銆�

缍�(j墨ng)婵熸硶

銆愬閬搞€�

鏍规摎(j霉)鍚堜紮浼佹キ(y猫)娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屽悎浼欏崝(xi茅)璀扮磩瀹氬悎浼欐湡闄愮殑锛屽湪鍚堜紮浼佹キ(y猫)瀛樼簩(x霉)鏈熼枔锛屼笅鍒楁儏褰腑锛屽悎浼欎汉鍙互鍗�(xi茅)璀伴€€浼欑殑鏈�()銆�

A.鐧�(f膩)鐢熷悎浼欏崝(xi茅)璀扮磩瀹氱殑閫€浼欎簨鐢�

B.鍏朵粬鍚堜紮浜哄毚閲嶉仌鍙嶅悎浼欏崝(xi茅)璀扮磩瀹氱殑缇╁嫏(w霉)

C.鍏ㄩ珨鍚堜紮浜轰竴鑷村悓鎰忛€€浼�

D.鐧�(f膩)鐢熷悎浼欎汉闆ｄ互绻肩簩(x霉)鍙冨姞鍚堜紮鐨勪簨鐢�

銆愮瓟妗堛€慉,B,C,D

銆愯В鏋愩€戞暀鏉怭149銆傚悎浼欏崝(xi茅)璀扮磩瀹氬悎浼欐湡闄愮殑锛屽湪鍚堜紮浼佹キ(y猫)瀛樼簩(x霉)鏈熼枔锛屾湁涓嬪垪鎯呭舰涔嬩竴鐨�锛屽悎浼欎汉鍙互鍗�(xi茅)璀伴€€浼欙細(1)鍚堜紮鍗�(xi茅)璀扮磩瀹氱殑閫€浼欎簨鐢卞嚭鐝�(xi脿n);(2)缍�(j墨ng)鍏ㄩ珨鍚堜紮浜轰竴鑷村悓鎰�;(3)鐧�(f膩)鐢熷悎浼欎汉闆ｄ互绻肩簩(x霉)鍙冨姞鍚堜紮鐨勪簨鐢�;(4)鍏朵粬鍚堜紮浜哄毚閲嶉仌鍙嶅悎浼欏崝(xi茅)璀扮磩瀹氱殑缇╁嫏(w霉)銆�

璨＄

銆愬柈閬搞€�

涓嬪垪闂�(gu膩n)浜庡収(n猫i)鍚闀风巼鍜屽彲鎸佺簩(x霉)澧為暦鐜囩殑闂�(gu膩n)绯荤殑瑾硶涓紝閷鐨勬槸()銆�

A.鍏╄€呴兘鏄湪涓嶅鐧�(f膩)鏂拌偂鐨勬儏娉佷笅閫茶瑷堢畻鐨�

B.鍏╄€呴兘鏈冧娇璩囩敘(ch菐n)璨犲偟鐜囦笉璁�

C.鍏╄€呴兘鍙互鏍规摎(j霉)绠＄悊鐢ㄥ牨琛ㄩ€茶瑷堢畻

D.鍙寔绾�(x霉)澧為暦鐜囦笉鏀硅畩鑲″埄鏀粯鐜�锛屽収(n猫i)鍚闀风巼鍙互瑾�(di脿o)鏁磋偂鍒╂斂绛�

銆愮瓟妗堛€態

銆愯В鏋愩€戝叐鑰呭湪鏄惁澧炲姞鍊熸涓婃湁涓嶅悓鐨勫亣瑷�(sh猫)锛屽彲鎸佺簩(x霉)澧為暦鐜囨槸淇濇寔璩囨湰绲�(ji茅)妲�(g貌u)涓嶈畩锛屽彲浠ュ鍔犲€熸锛屽収(n猫i)鍚闀风巼鍓囦笉澧炲姞鍊熸锛岃硣鐢�(ch菐n)璨犲偟鐜囧彲鑳芥渻鍥犵暀瀛樻敹鐩婄殑澧炲姞鑰屾敼璁�銆�

鎴�(zh脿n)鐣�

銆愬柈閬搞€�

灏嶄簬鐢�(ch菐n)鍝佽唱(zh矛)閲忓樊鐣拌純灏忕殑鐡惰椋茬敤姘磋妤�(y猫)鑰岃█锛屾渶閲嶈鐨勪紒妤�(y猫)璩囨簮鏄�()銆�

A.璨″嫏(w霉)璩囨簮

B.浼佹キ(y猫)鏂囧寲

C.鍟嗚

D.鎶€琛�(sh霉)

銆愮瓟妗堛€慍

銆愯В鏋愩€戝皪浜庣敘(ch菐n)鍝佽唱(zh矛)閲忓樊鐣拌純灏忕殑琛屾キ(y猫)锛屽杌熼２鏂欒妤�(y猫)绛夛紝鍟嗚鍙互瑾槸鏈€閲嶈鐨勪紒妤�(y猫)璩囨簮銆�

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浠ヤ笂鍏�(n猫i)瀹规槸2022骞存敞鍐婃渻瑷堝斧cpa姣忔棩涓€绶村強绛旀(12鏈�24鏃�)淇℃伅锛屽皬绶ㄧ偤寤ｅぇ鑰冪敓涓婂偝2021骞存敞鍐婃渻瑷堝斧鑰冭│鍫卞牨鑰冩寚鍗楀強妯℃摤绶寸繏椤�锛岄粸鎿�“鍏嶈不涓嬭級”鎸夐垥鍚庡嵆鍙牁(l菒ng)鍙�!