2022骞存敞鍐婃渻瑷堝斧cpa姣忔棩涓€绶村強绛旀(1鏈�17鏃�)

鏈冭▓

銆愬柈閬搞€�

A鍏徃2×21骞�5鏈堝湪涓婂勾璨″嫏(w霉)鍫卞憡灏嶅鍫卞嚭鍚庯紝鐧�(f膩)鐝�(xi脿n)2×20骞寸鐞嗙敤鍥哄畾璩囩敘(ch菐n)鏈▓鎻愭姌鑸�锛屾噳(y墨ng)瑷堟彁鎶樿垔閲戦鐐�400钀厓锛屽亣瀹氬爆浜庨噸澶т簨闋�銆侫鍏徃灏嶆閲嶅ぇ宸尟閲囩敤杩芥函閲嶈堪娉曢€茶鏈冭▓铏曠悊锛岄仼鐢ㄦ墍寰楃▍绋呯巼鐐�25%锛屾寜鍑堝埄娼ょ殑10%鎻愬彇娉曞畾鐩堜綑鍏⿳銆侫鍏徃2×21骞村勾鍒濇湭鍒嗛厤鍒╂饯鎳�(y墨ng)瑾�(di脿o)娓涢噾椤嶇偤()钀厓銆�

A.270

B.300

C.360

D.390

銆愮瓟妗堛€慉

銆愯В鏋愩€慉鍏徃2×21骞村勾鍒濇湭鍒嗛厤鍒╂饯鎳�(y墨ng)瑾�(di脿o)娓涢噾椤�=400×(1-25%)×(1-10%)=270(钀厓)銆�

瀵╄▓

銆愬柈閬搞€�

涓嬪垪鏈夐棞(gu膩n)瀛樿波鐩�(ji膩n)鐩ょ殑瑾硶涓紝閷鐨勬槸()銆�

A.灏嶆墍鏈夋瑠(qu谩n)涓嶅爆浜庤瀵╄▓鍠綅鐨勫瓨璨紝娉ㄥ唺鏈冭▓甯湪鐩�(ji膩n)鐩ら亷绋嬩腑鐒￠渶鍩�(zh铆)琛屽伐浣�

B.娉ㄥ唺鏈冭▓甯渶瑕佸湪鐩�(ji膩n)鐩ゆ檪鐛插彇鐩ら粸鏃ュ墠鏈€鍚庣殑鍑�銆佸叆搴柈鎿�(j霉)绶ㄨ櫉锛岀敤浜庡煼(zh铆)琛屾埅姝㈡脯瑭�

C.濡傛灉瀛樿波鍦ㄧ洡榛為亷绋嬩腑鏈仠姝㈢Щ鍕�锛屾敞鍐婃渻瑷堝斧闇€瑕佽瀵熻瀵╄▓鍠綅鏈夐棞(gu膩n)瀛樿波绉诲嫊鐨勬帶鍒剁▼搴忔槸鍚﹀緱鍒板煼(zh铆)琛�

D.鍦ㄧ洠(ji膩n)鐩ら亷绋嬩腑锛屾敞鍐婃渻瑷堝斧闇€瑕佸皣鎵€鏈夐亷鏅傦紝姣€鎼嶆垨闄宠垔瀛樿波鐨勮┏绱�(x矛)鎯呮硜瑷橀寗涓嬩締锛岀偤娓│瀛樿波璺屽児婧�(zh菙n)鍌欐彁渚涜瓑鎿�(j霉)

銆愮瓟妗堛€慉

銆愯В鏋愩€戝皪浜庢墍鏈夋瑠(qu谩n)涓嶅爆浜庤瀵╄▓鍠綅鐨勫瓨璨紝娉ㄥ唺鏈冭▓甯噳(y墨ng)鐣�(d膩ng)鍙栧緱鍏惰(gu墨)鏍�銆佹暩(sh霉)閲忕瓑鏈夐棞(gu膩n)璩囨枡锛岀⒑瀹氭槸鍚﹀凡鍠崹瀛樻斁銆佹(bi膩o)鏄庛€佷笖鏈绱嶅叆鐩ら粸鑼冨湇銆�

绋呮硶

銆愬柈閬搞€�

鏍规摎(j霉)涓€鑸磵绋呬汉杞�(zhu菐n)璁撳彇寰椾笉鍕曠敘(ch菐n)鐨勫鍊肩▍绠＄悊杈︽硶瑕�(gu墨)瀹�锛屼笅鍒楄娉曚腑姝ｇ⒑鐨勬槸( )銆�

A.杞�(zhu菐n)璁�2018骞磋嚜寤虹殑涓嶅嫊鐢�(ch菐n)锛屽彲浠ラ伕鎿囬仼鐢ㄧ啊鏄撹▓绋呮柟娉�

B.鍙栧緱鐨勪笉鍕曠敘(ch菐n)锛屽寘鎷姷鍌靛彇寰楃殑涓嶅嫊鐢�(ch菐n)

C.杞�(zhu菐n)璁�2015骞磋臣缃殑涓嶅嫊鐢�(ch菐n)锛屾噳(y墨ng)浠ュ彇寰楃殑鍏ㄩ儴鍍规鍜屽児澶栬不鐢ㄦ墸闄や笉鍕曠敘(ch菐n)璩肩疆鍘熷児鍚庣殑浣欓鐐鸿▓绋呴姺鍞

D.鍙栧緱涓嶅嫊鐢�(ch菐n)杞�(zhu菐n)璁撴敹鍏�锛屾噳(y墨ng)鍚戜笉鍕曠敘(ch菐n)鎵€鍦ㄥ湴涓荤绋呭嫏(w霉)姗熼棞(gu膩n)鐢冲牨绱嶇▍

銆愮瓟妗堛€態

銆愯В鏋愩€� 閬搁爡A锛氫竴鑸磵绋呬汉杞�(zhu菐n)璁撶嚐鏀瑰鍚庡彇寰楃殑涓嶅嫊鐢�(ch菐n)锛屽彧鑳芥寜鐓т竴鑸▓绋呮柟娉曡▓绋�銆傞伕闋匓锛氬彇寰椾笉鍕曠敘(ch菐n)锛屽寘鎷互鐩存帴璩艰卜銆佹帴鍙楁崘璐堛€佹帴鍙楁姇璩囧叆鑲�銆佽嚜寤轰互鍙婃姷鍌电瓑鍚勭ó褰㈠紡鍙栧緱鐨勪笉鍕曠敘(ch菐n)銆傞伕闋匔锛氫竴鑸磵绋呬汉杞�(zhu菐n)璁撶嚐鏀瑰鍓嶅彇寰�(涓嶅惈鑷缓)鐨勪笉鍕曠敘(ch菐n)锛屽彲浠ラ伕鎿囩啊鏄撹▓绋呮柟娉曡▓绋�(宸)锛屼篃鍙互閬告搰涓€鑸▓绋呮柟娉曡▓绋�(鍏ㄩ)銆傞伕闋呯敤浜�“鎳�(y墨ng)”瀛�锛屾矑鏈夐珨鐝�(xi脿n)閬告搰鎬�銆傞伕闋匘锛氬悜涓嶅嫊鐢�(ch菐n)鎵€鍦ㄥ湴涓荤绋呭嫏(w霉)姗熼棞(gu膩n)闋�(y霉)绻崇▍娆撅紝鍚戞妲�(g貌u)鎵€鍦ㄥ湴涓荤绋呭嫏(w霉)姗熼棞(gu膩n)鐢冲牨绱嶇▍銆�

缍�(j墨ng)婵熸硶

銆愬柈閬搞€�

2020骞�1鏈堬紝瀛煇銆佸嫉鏌�銆佽稒鏌愬叡鍚屽嚭璩囪ō(sh猫)绔嬩竴鏈夐檺璨�(z茅)浠诲叕鍙搞€傚鏌愪互鎴垮眿浣滃児鍑鸿硣100钀厓銆�2020骞�5鏈�锛屾潕鏌愬叆鑲¤┎鍏徃銆傚悗鏌ユ槑锛屽鏌愬嚭璩囩殑鎴垮眿鍍瑰€煎儏鐐�70钀厓銆傚皪瀛煇鍑鸿硣涓嶈冻璨�(z茅)浠绘壙鎿�(d膩n)鐨勪笅鍒楄〃杩颁腑锛屾纰虹殑鏄�()銆�

A.鎳�(y墨ng)鐣�(d膩ng)鐢卞鏌愯绻冲嚭璩囧樊椤嶏紝寮垫煇銆佽稒鏌愯垏鏉庢煇鎵挎摂(d膩n)閫ｅ付璨�(z茅)浠�

B.鎳�(y墨ng)鐣�(d膩ng)鐢卞鏌愯绻冲嚭璩囧樊椤嶏紝寮垫煇鑸囪稒鏌愭壙鎿�(d膩n)閫ｅ付璨�(z茅)浠�

C.鎳�(y墨ng)鐣�(d膩ng)鐢卞鏌愯绻冲嚭璩囧樊椤�锛岀劇娉曡瓒崇殑锛屾笡灏戠浉鎳�(y墨ng)鐨勫叕鍙告敞鍐婅硣鏈�

D.鎳�(y墨ng)鐣�(d膩ng)鐢卞鏌愯绻冲嚭璩囧樊椤�锛屽嫉鏌愯垏瓒欐煇鎵挎摂(d膩n)瑁滃厖璨�(z茅)浠�

銆愮瓟妗堛€態

銆愯В鏋愩€戞湰椤屽爆浜庣櫦(f膩)璧蜂汉鍦ㄥ叕鍙歌ō(sh猫)绔嬫檪鐨勫嚭璩囦笉瓒筹紝鐧�(f膩)璧蜂汉(寮垫煇鍜岃稒鏌�)鎵挎摂(d膩n)閫ｅ付璨�(z茅)浠�锛岃垏鍚庡姞鍏ョ殑鑲℃澅(鏉庢煇)鐒￠棞(gu膩n)銆�

璨＄

銆愬閬搞€�

涓嬪垪鍚勯爡鎺柦涓�锛屽彲闄嶄綆鎳�(y墨ng)鏀惰超娆惧懆杞�(zhu菐n)澶╂暩(sh霉)鐨勬湁()銆�

A.鎻愰珮淇＄敤妯�(bi膩o)婧�(zh菙n)

B.寤堕暦淇＄敤鏈熼檺

C.鎻愰珮澹炶超婧�(zh菙n)鍌欒▓鎻愭瘮鐜�

D.鎻愰珮鐝�(xi脿n)閲戞姌鎵ｇ巼

銆愮瓟妗堛€慉,D

銆愯В鏋愩€戞噳(y墨ng)鏀惰超娆惧懆杞�(zhu菐n)澶╂暩(sh霉)=360/鎳�(y墨ng)鏀惰超娆惧懆杞�(zhu菐n)鐜�=360/(鐕熸キ(y猫)鏀跺叆/骞冲潎鎳�(y墨ng)鏀惰超娆�)=360×骞冲潎鎳�(y墨ng)鏀惰超娆�/鐕熸キ(y猫)鏀跺叆锛屾彁楂樹俊鐢ㄦ(bi膩o)婧�(zh菙n)锛屾渻娓涘皯骞冲潎鎳�(y墨ng)鏀惰超娆惧拰鐕熸キ(y猫)鏀跺叆锛屼絾鐢变簬鍒嗗瓙鐨勫熀鏁�(sh霉)灏忎簬鍒嗘瘝锛屾墍浠ュ垎瀛愬钩鍧囨噳(y墨ng)鏀惰超娆剧殑涓嬮檷骞呭害澶т簬鍒嗘瘝鐕熸キ(y猫)鏀跺叆鐨勪笅闄嶅箙搴︼紝鏈冧娇鍒嗗紡璁婂皬锛屽嵆闄嶄綆鎳�(y墨ng)鏀惰超娆惧懆杞�(zhu菐n)澶╂暩(sh霉)锛岄伕闋匒姝ｇ⒑;寤堕暦淇＄敤鏈熼檺锛屾渻鎻愰珮骞冲潎鎳�(y墨ng)鏀惰超娆惧拰鐕熸キ(y猫)鏀跺叆锛屼絾鐢变簬鍒嗗瓙鐨勫熀鏁�(sh霉)灏忎簬鍒嗘瘝锛屾墍浠ュ垎瀛愬钩鍧囨噳(y墨ng)鏀惰超娆剧殑鎻愰珮骞呭害澶т簬鍒嗘瘝鐕熸キ(y猫)鏀跺叆鐨勬彁楂樺箙搴�锛屾渻浣垮垎寮忚畩澶�锛屽嵆鎻愰珮鎳�(y墨ng)鏀惰超娆惧懆杞�(zhu菐n)澶╂暩(sh霉)锛岄伕闋匓閷;鎻愰珮澹炶超婧�(zh菙n)鍌欒▓鎻愭瘮鐜�锛屼笉褰遍熆鐕熸キ(y猫)鏀跺叆鍜屽钩鍧囨噳(y墨ng)鏀惰超娆�锛屾墍浠ヤ笉褰遍熆鎳�(y墨ng)鏀惰超娆惧懆杞�(zhu菐n)澶╂暩(sh霉)锛岄伕闋匔閷;鎻愰珮鐝�(xi脿n)閲戞姌鎵ｇ巼锛屼笉褰遍熆鐕熸キ(y猫)鏀跺叆锛屼絾鏈冮檷浣庡钩鍧囨噳(y墨ng)鏀惰超娆�锛岄檷浣庢噳(y墨ng)鏀惰超娆惧懆杞�(zhu菐n)澶╂暩(sh霉)锛岄伕闋匘姝ｇ⒑銆�

鎴�(zh脿n)鐣�

銆愬閬搞€�

涓嬪垪灞簬浼佹キ(y猫)鏈夊舰璩囨簮鐨勬湁()銆�

A.鎸佹湁鍌靛埜

B.鍏堥€茬殑鐢熺敘(ch菐n)瑷�(sh猫)鍌�

C.浼佹キ(y猫)鍝佺墝

D.楂樼姹虹瓥鑳藉姏

銆愮瓟妗堛€慉,B

銆愯В鏋愩€戜紒妤�(y猫)鏈夊舰璩囨簮涓昏鍖呮嫭鐗╄唱(zh矛)璩囨簮鍜岃病鍕�(w霉)璩囨簮銆傜墿璩�(zh矛)璩囨簮鍖呮嫭浼佹キ(y猫)鐨勫湡鍦般€佸粻鎴�銆佺敓鐢�(ch菐n)瑷�(sh猫)鍌�銆佸師鏉愭枡绛�锛岄伕闋匓姝ｇ⒑銆傝病鍕�(w霉)璩囨簮鍖呮嫭鎳�(y墨ng)鏀惰超娆�銆佹湁鍍硅瓑鍒哥瓑锛岄伕闋匒姝ｇ⒑銆傞伕闋匔灞簬鐒″舰璩囨簮锛岄伕闋匘灞簬浜哄姏璩囨簮銆�

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�17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(x铆)椤�锛岄粸鎿�“鍏嶈不涓嬭級”鎸夐垥鍚庡嵆鍙牁(l菒ng)鍙�!