2022骞存敞鍐婃渻瑷堝斧cpa姣忔棩涓€绶村強绛旀(1鏈�12鏃�)

鏈冭▓

銆愬柈閬搞€�

2×17骞�1鏈�1鏃ワ紝鐢插叕鍙哥櫦(f膩)鐢熺殑浜嬮爡濡備笅锛�

鍥犳キ(y猫)鍕�(w霉)妯″紡鏀硅畩锛屽皣鏌愰爡鍌垫瑠(qu谩n)鎶曡硣鐢变互鏀や綑鎴愭湰瑷堥噺鐨勯噾铻嶈硣鐢�(ch菐n)閲嶅垎椤炵偤浠ュ叕鍏佸児鍊艰▓閲忎笖鍏惰畩鍕曡▓鍏ョ暥鏈熸悕鐩婄殑閲戣瀺璩囩敘(ch菐n);鍥犱笉鍐嶅嚭绉燂紝灏囨煇濉婂湡鍦扮敱浠ュ叕鍏佸児鍊奸€茶鍚庣簩(x霉)瑷堥噺鐨勬姇璩囨€ф埧鍦扮敘(ch菐n)杞�(zhu菐n)鎻涚偤浠ユ垚鏈▓閲忕殑鐒″舰璩囩敘(ch菐n);鍩�(zh铆)琛屾柊鐨勬敹鍏ユ簴鍓�锛屾敹鍏ョ⒑瑾嶆檪榛炵殑鍒ゆ柗妯欐簴鐢变互棰ㄩ毆鍫遍叕杞�(zhu菐n)绉昏畩鏇寸偤浠ユ帶鍒舵瑠(qu谩n)杞�(zhu菐n)绉�;鍥犲璩囩敳灏嶄箼鍏徃鑲℃瑠(qu谩n)鎶曡硣鐨勫悗绾�(x霉)瑷堥噺鐢变互鍏厑鍍瑰€艰▓閲忎笖鍏惰畩鍕曡▓鍏ョ暥鏈熸悕鐩婃敼鐐烘寜娆�(qu谩n)鐩婃硶鏍哥畻銆備笅鍒楀悇闋呬腑锛岀敳鍏徃鎳�(y墨ng)鐣朵綔鐐烘渻瑷堟斂绛栬畩鏇撮€茶鏈冭▓铏曠悊鐨勬槸()銆�

A.鏀跺叆纰鸿獚鏅傞粸鐨勫垽鏂锋婧栫敱浠ラⅷ闅牨閰綁(zhu菐n)绉昏畩鏇寸偤浠ユ帶鍒舵瑠(qu谩n)杞�(zhu菐n)绉�

B.灏嶄箼鍏徃鑲℃瑠(qu谩n)鎶曡硣鐨勫悗绾�(x霉)瑷堥噺鐢变互鍏厑鍍瑰€艰▓閲忎笖鍏惰畩鍕曡▓鍏ョ暥鏈熸悕鐩婃敼鐐烘寜娆�(qu谩n)鐩婃硶鏍哥畻

C.浠ユ敜浣欐垚鏈▓閲忕殑閲戣瀺璩囩敘(ch菐n)閲嶅垎椤炵偤浠ュ叕鍏佸児鍊艰▓閲忎笖鍏惰畩鍕曡▓鍏ョ暥鏈熸悕鐩婄殑閲戣瀺璩囩敘(ch菐n)

D.浠ュ叕鍏佸児鍊奸€茶鍚庣簩(x霉)瑷堥噺鐨勬姇璩囨€ф埧鍦扮敘(ch菐n)杞�(zhu菐n)鎻涚偤浠ユ垚鏈▓閲忕殑鐒″舰璩囩敘(ch菐n)

銆愮瓟妗堛€慉

銆愯В鏋愩€戔憼鍩�(zh铆)琛屾柊鐨勬渻瑷堟簴鍓囧爆浜庝紒妤�(y猫)閲囩敤鏂扮殑鏈冭▓鏀跨瓥锛屾晠鏀跺叆鍒ゆ柗妯欐簴鐨勮畩鏇村爆浜庢渻瑷堟斂绛栬畩鏇�(閬搁爡A涓殑浜嬮爡灞簬姝ら);

鈶＄暥璩囩敘(ch菐n)鐨勫悗绾�(x霉)瑷堥噺妯″紡鐨勮畩鏇存槸鐢变簬鏈湡鐧�(f膩)鐢熺殑鏂颁簨闋呭皫鑷�锛屼笖鑸囦互鍓嶇浉姣斿叿鏈夋湰璩�(zh矛)宸垾鑰岄噰鐢ㄦ柊瑷堥噺妯″紡鐨�锛屽墖涓嶅爆浜庢渻瑷堟斂绛栬畩鏇�(閬搁爡BCD涓殑浜嬮爡灞簬姝ら)銆�

瀵╄▓

銆愬閬搞€�

涓嬪垪瀵╄▓绋嬪簭涓�锛岃垏閲囪臣浜ゆ槗瑷橀寗鐨勫畬鏁存€ц獚瀹氱浉闂�(gu膩n)鐨勬湁()銆�

A.寰炴湁鏁堢殑瑷傝臣鍠拷鏌ヨ嚦椹楁敹鍠�

B.寰為鏀跺柈杩芥煡鑷抽噰璩兼槑绱拌超

C.寰炰粯娆炬啈鍠拷鏌ヨ嚦璩艰波鐧�(f膩)绁�

D.寰炰緵鎳�(y墨ng)鍟嗙櫦(f膩)绁ㄨ拷鏌ヨ嚦閲囪臣鏄庣窗璩�

銆愮瓟妗堛€態,D

銆愯В鏋愩€戦伕闋匒銆丆鍧囨湭杩芥煡鑷虫噳(y墨ng)浠樿超娆炬槑绱拌超锛屾湭鑳界嵅鍙栧埌鑸囬噰璩间氦鏄撹閷勭殑瀹屾暣鎬ц獚瀹氱浉闂�(gu膩n)鐨勫瑷堣瓑鎿�(j霉)銆�

绋呮硶

銆愬柈閬搞€�

鐢蹭紒妤�(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛岄仼鐢ㄨ静(n贸ng)鐢�(ch菐n)鍝佸鍊肩▍閫查爡绋呴鏍稿畾鎵ｉ櫎鏀跨瓥銆�2021骞�2鏈堢敳浼佹キ(y猫)璩奸€插師涔筹紝鐣舵湀鍏ㄩ儴鐩存帴灏嶅閵峰敭锛岄姺鍞暩(sh霉)閲忔槸10鍣�锛屽凡鐭�锛屽師涔冲钩鍧囪臣璨峰柈鍍圭偤0.3钀厓/鍣�锛屾悕鑰楃巼鐐�5%銆傚墖鐢蹭紒妤�(y猫)鐣舵湀婧栦簣鎶垫墸鐨勫鍊肩▍閫查爡绋呴鐐�()钀厓銆�

A.0.27

B.0.25

C.0.26

D.0.28

銆愮瓟妗堛€慍

銆愯В鏋愩€� 瑭﹂粸绱嶇▍浜鸿臣閫茶静(n贸ng)鐢�(ch菐n)鍝�(鍘熶钩)鐩存帴閵峰敭鏅�锛岀暥鏈熷厑瑷辨姷鎵ｈ静(n贸ng)鐢�(ch菐n)鍝�(鍘熶钩)澧炲€肩▍閫查爡绋呴=鐣舵湡閵峰敭杈�(n贸ng)鐢�(ch菐n)鍝佹暩(sh霉)閲�÷(1-鎼嶈€楃巼)×杈�(n贸ng)鐢�(ch菐n)鍝佸钩鍧囪臣璨峰柈鍍�÷(1+9%)×9%=10÷(1-5%)×0.3÷(1+9%)×9%=0.26(钀厓)銆�

缍�(j墨ng)婵熸硶

銆愬柈閬搞€�

鏍规摎(j霉)鍏徃娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屽叕鍙歌懀浜嬬殑涓嬪垪琛岀偤涓�锛屾秹瀚岄仌鍙嶅嫟鍕夌京鍕�(w霉)鐨勬槸()銆�

A.鎿呰嚜鎶湶鍏徃鍟嗘キ(y猫)绉樺瘑

B.灏囧叕鍙歌硣閲戜互鍊嬩汉鍚嶇京闁嬬珛璩埗瀛樺劜

C.鐒℃鐣剁悊鐢遍暦鏈熶笉鍑哄腑钁ｄ簨鏈冩渻璀�

D.绡″オ鍏徃鍟嗘キ(y猫)姗熸渻

銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋匒BD锛氬爆浜庨仌鍙�“蹇犲缇╁嫏(w霉)”鐨勮鐐�銆�

璨＄

銆愬閬搞€�

涓嬪垪闂�(gu膩n)浜庡収(n猫i)鍚闀风巼鐨勫叕寮忎腑锛屾纰虹殑鏈�()銆�

A.1/鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜�-[(1+鍏�(n猫i)鍚闀风巼)/鍏�(n猫i)鍚闀风巼]×闋�(y霉)瑷堢嚐妤�(y猫)鍑堝埄鐜�×闋�(y霉)瑷堝埄娼ょ暀瀛樼巼=0

B.鍏�(n猫i)鍚闀风巼=(鐕熸キ(y猫)鍑堝埄鐜�×鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜�×娆�(qu谩n)鐩婁箻鏁�(sh霉)×鍒╂饯鐣欏瓨鐜�)/(1-鐕熸キ(y猫)鍑堝埄鐜�×鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜�×娆�(qu谩n)鐩婁箻鏁�(sh霉)×鍒╂饯鐣欏瓨鐜�)

C.鍏�(n猫i)鍚闀风巼=(闋�(y霉)瑷堝噲鍒╂饯/闋�(y霉)瑷堝噲缍�(j墨ng)鐕熻硣鐢�(ch菐n)×闋�(y霉)瑷堝埄娼ょ暀瀛樼巼)/(1-闋�(y霉)瑷堝噲鍒╂饯/闋�(y霉)瑷堝噲缍�(j墨ng)鐕熻硣鐢�(ch菐n)×闋�(y霉)瑷堝埄娼ょ暀瀛樼巼)

D.鍏�(n猫i)鍚闀风巼=(闋�(y霉)瑷堝噲鍒╂饯/闋�(y霉)瑷堟墍鏈夎€呮瑠(qu谩n)鐩�×闋�(y霉)瑷堝埄娼ょ暀瀛樼巼)/(1-闋�(y霉)瑷堝噲鍒╂饯/闋�(y霉)瑷堟墍鏈夎€呮瑠(qu谩n)鐩�×闋�(y霉)瑷堝埄娼ょ暀瀛樼巼)

銆愮瓟妗堛€慉,C

銆愯В鏋愩€�1/鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜�=鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)/鐕熸キ(y猫)鏀跺叆=(缍�(j墨ng)鐕熻硣鐢�(ch菐n)-缍�(j墨ng)鐕熻矤鍌�)/鐕熸キ(y猫)鏀跺叆=缍�(j墨ng)鐕熻硣鐢�(ch菐n)閵峰敭鐧惧垎姣�-缍�(j墨ng)鐕熻矤鍌甸姺鍞櫨鍒嗘瘮锛屾墍浠ラ伕闋匒姝ｇ⒑銆傚収(n猫i)鍚闀风巼=(鐕熸キ(y猫)鍑堝埄鐜�×鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜�×鍒╂饯鐣欏瓨鐜�)/(1-鐕熸キ(y猫)鍑堝埄鐜�×鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜�×鍒╂饯鐣欏瓨鐜�)锛岄伕闋匓閷;鍏�(n猫i)鍚闀风巼=(闋�(y霉)瑷堝噲鍒╂饯/闋�(y霉)瑷堝噲缍�(j墨ng)鐕熻硣鐢�(ch菐n)×闋�(y霉)瑷堝埄娼ょ暀瀛樼巼)/(1-闋�(y霉)瑷堝噲鍒╂饯/闋�(y霉)瑷堝噲缍�(j墨ng)鐕熻硣鐢�(ch菐n)×闋�(y霉)瑷堝埄娼ょ暀瀛樼巼)锛岄伕闋匔姝ｇ⒑锛岄伕闋匘閷銆�

鎴�(zh脿n)鐣�

銆愬閬搞€�

涓嬪垪鎯呮硜涓�锛屾渻鍔犲妵鍚屾キ(y猫)绔剁埈鑰呯殑绔剁埈婵€鐑堢殑鏈�()銆�

A.鐢�(ch菐n)妤�(y猫)鍏�(n猫i)鐨勭鐖皪鎵嬫暩(sh霉)閲忓緢澶�

B.鐢�(ch菐n)妤�(y猫)澧為暦蹇€�

C.鍟嗗搧鍚岃唱(zh矛)鍖栫▼搴﹀緢楂�

D.鐢�(ch菐n)鍝佸彈娑堣不鑰呰拷鎹�锛屼緵涓嶆噳(y墨ng)姹�

銆愮瓟妗堛€慉,C

銆愯В鏋愩€戠敘(ch菐n)妤�(y猫)澧為暦蹇€燂紝浣垮悓妤�(y猫)绔剁埈鑰呬篃鏈夎冻澶犵殑鐧�(f膩)灞曠┖闁�锛屽洜姝ょ鐖挤搴︾浉灏嶈純浣庯紝閬搁爡B閷銆傜敘(ch菐n)鍝佷緵涓嶆噳(y墨ng)姹傦紝甯傚牬澧為暦绌洪枔澶�锛屽洜姝や笉鏈冩縺鍖栫鐖▼搴︼紝閬搁爡D閷銆�

榛炴搳鏌ョ湅锛�2022骞碿pa娉ㄥ唺鏈冭▓甯€冭│姣忔棩涓€绶村尟绺�(2022骞�1鏈堜唤)>>>

2022骞存敞鍐婃渻瑷堝斧鑰冭│鍌欒€冨凡闁嬪暉锛屽皬绶ㄥ缓璀拌€冪敓 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屽眴鏅傚皬绶ㄦ渻鍙婃檪鎻愰啋澶у2022骞村悇鍦版敞鍐婃渻瑷堝斧鑰冭│鍫卞悕鏅傞枔銆佽€冭│鏅傞枔绛夎▕鎭�锛屽姪鍔涙偍鍌欒€冩敞鍐婃渻瑷堝斧!

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(1鏈�12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�!