2022骞存敞鍐婃渻瑷堝斧cpa姣忔棩涓€绶村強绛旀(2鏈�5鏃�)

鏈冭▓

銆愬閬搞€�

涓嬪垪閬搁爡涓�锛屾噳(y墨ng)閲囩敤鏈締閬╃敤娉曢€茶鏈冭▓铏曠悊鐨勬湁()銆�

A.鐒″舰璩囩敘(ch菐n)鏀ら姺鏂规硶鐨勬敼璁�

B.鎶曡硣鎬ф埧鍦扮敘(ch菐n)鍚庣簩(x霉)瑷堥噺鐢辨垚鏈ā寮忔敼鐐哄叕鍏佸児鍊兼ā寮�

C.鍟嗗搧娴侀€氫紒妤�(y猫)閲囪臣璨荤敤鐢辫▓鍏ラ姺鍞不鐢ㄦ敼鐐鸿▓鍏ュ瓨璨ㄧ殑鎴愭湰锛屼絾鏄垏鍏剁浉闂�(gu膩n)鐨勬渻瑷堟啈璀夊拰鏈冭▓璩翱鍥犵伀鐏�(z膩i)鍘熷洜鐕掓瘈

D.闆ｄ互灏嶆煇闋呰畩鏇村崁(q奴)鍒嗙偤鏈冭▓鏀跨瓥璁婃洿鎴栨渻瑷堜及瑷堣畩鏇�

銆愮瓟妗堛€慉,C,D

銆愯В鏋愩€戠劇褰㈣硣鐢�(ch菐n)鏀ら姺鏂规硶鐨勬敼璁婂爆浜庢渻瑷堜及瑷堣畩鏇达紝閲囩敤鏈締閬╃敤娉曡檿鐞�锛岄伕闋匒姝ｇ⒑;鎶曡硣鎬ф埧鍦扮敘(ch菐n)鍚庣簩(x霉)瑷堥噺鐢辨垚鏈ā寮忔敼鐐哄叕鍏佸児鍊兼ā寮�锛屾噳(y墨ng)閲囩敤杩芥函瑾�(di脿o)鏁存硶铏曠悊锛岄伕闋匓閷;鑸囨渻瑷堟斂绛栬畩鏇翠簨闋呮湁闂�(gu膩n)鐨勬渻瑷堟啈璀夊拰鏈冭▓璩翱鍥犵伀鐏�(z膩i)鍘熷洜鐕掓瘈锛屼笉鑳界⒑瀹氭渻瑷堟斂绛栬畩鏇寸疮绌嶅奖闊挎暩(sh霉)锛屾噳(y墨ng)閲囩敤鏈締閬╃敤娉曢€茶鏈冭▓铏曠悊锛岄伕闋匔姝ｇ⒑;浼佹キ(y猫)闆ｄ互灏嶆煇闋呰畩鏇村崁(q奴)鍒嗙偤鏈冭▓鏀跨瓥璁婃洿鎴栨渻瑷堜及瑷堣畩鏇寸殑锛屾噳(y墨ng)鐣�(d膩ng)灏囧叾浣滅偤鏈冭▓浼拌▓璁婃洿锛岄噰鐢ㄦ湭渚嗛仼鐢ㄦ硶閫茶鏈冭▓铏曠悊锛岄伕闋匘姝ｇ⒑銆�

瀵╄▓

銆愬柈閬搞€�

涓嬪垪闂�(gu膩n)浜庢敞鍐婃渻瑷堝斧瀵︽柦瀛樿波鐩�(ji膩n)鐩ょ殑鐩殑鐨勮娉曚腑锛岄尟瑾ょ殑鏄�()銆�

A.瀛樿波鐩�(ji膩n)鐩ら嚌灏嶇殑涓昏鏄瓨璨ㄧ殑瀛樺湪瑾�(r猫n)瀹�

B.瀛樿波鐩�(ji膩n)鐩ら嚌灏嶇殑涓昏鏄瓨璨ㄧ殑瀛樺湪瑾�(r猫n)瀹氬拰瀹屾暣鎬ц獚(r猫n)瀹�

C.瀛樿波鐩�(ji膩n)鐩ゅ彲鐛插彇鏈夐棞(gu膩n)瀛樿波鎵€鏈夋瑠(qu谩n)鐨勯儴鍒嗗瑷堣瓑鎿�(j霉)

D.瀛樿波鐩�(ji膩n)鐩ゅ彲鐛插彇瀛樿波婧�(zh菙n)纰烘€�銆佽▓鍍瑰拰鍒�?j菒n)鍌塉(r猫n)瀹氱殑閮ㄥ垎璀夋摎(j霉)

銆愮瓟妗堛€態

銆愯В鏋愩€戦伕闋匓閷锛屽瓨璨ㄧ洠(ji膩n)鐩ら嚌灏嶇殑涓昏鏄瓨璨ㄧ殑瀛樺湪瑾�(r猫n)瀹�锛屽皪瀛樿波鐨勫畬鏁存€ц獚(r猫n)瀹氬強婧�(zh菙n)纰烘€�銆佽▓鍍瑰拰鍒�?j菒n)鍌塉(r猫n)瀹�锛屼篃鑳芥彁渚涢儴鍒嗗瑷堣瓑鎿�(j霉);姝ゅ锛屾敞鍐婃渻瑷堝斧閭勫彲鑳藉湪瀛樿波鐩�(ji膩n)鐩や腑鐛插彇鏈夐棞(gu膩n)瀛樿波鎵€鏈夋瑠(qu谩n)鐨勯儴鍒嗗瑷堣瓑鎿�(j霉)銆�

绋呮硶

銆愬柈閬搞€�

涓嬪垪鏀跺叆涓�锛屾噳(y墨ng)鐣�(d膩ng)寰佹敹澧炲€肩▍鐨勬槸( )銆�

A.绱嶇▍浜哄彇寰楃殑璨℃斂瑁滆布鏀跺叆锛岃垏鍏堕姺鍞波鐗┿€佸嫗鍕�(w霉)銆佹湇鍕�(w霉)銆佺劇褰㈣硣鐢�(ch菐n)銆佷笉鍕曠敘(ch菐n)鐨勬敹鍏ユ垨鑰呮暩(sh霉)閲忕洿鎺ユ帥閴ょ殑

B.琚繚闅汉鐛插緱鐨勪繚闅碃浠�

C.瀛樻鍒╂伅

D.铻嶈硣鎬у敭鍚庡洖绉熸キ(y猫)鍕�(w霉)涓壙绉熸柟鍑哄敭璩囩敘(ch菐n)鍙栧緱鐨勬敹鍏�

銆愮瓟妗堛€慉

銆愯В鏋愩€� 鏈鑰冩煡澧炲€肩▍寰佺▍鑼冨湇鐨勭壒娈婅(gu墨)瀹�銆傞伕闋匒:绱嶇▍浜哄彇寰楃殑璨℃斂瑁滆布鏀跺叆锛岃垏鍏堕姺鍞波鐗┿€佸嫗鍕�(w霉)銆佹湇鍕�(w霉)銆佺劇褰㈣硣鐢�(ch菐n)銆佷笉鍕曠敘(ch菐n)鐨勬敹鍏ユ垨鑰呮暩(sh霉)閲忕洿鎺ユ帥閴ょ殑锛屾噳(y墨ng)鎸夎(gu墨)瀹氳▓绠楃钩绱嶅鍊肩▍銆傜磵绋呬汉鍙栧緱鐨勫叾浠栨儏褰㈢殑璨℃斂瑁滆布鏀跺叆锛屼笉灞簬澧炲€肩▍鎳�(y墨ng)鏀舵敹鍏�锛屼笉寰佹敹澧炲€肩▍;閬搁爡B:琚繚闅汉鐛插緱鐨勪繚闅碃浠樹笉寰佹敹澧炲€肩▍;閬搁爡C:瀛樻鍒╂伅涓嶅緛鏀跺鍊肩▍;閬搁爡D:铻嶈硣鎬у敭鍚庡洖绉熸キ(y猫)鍕�(w霉)涓�锛屾壙绉熸柟鍑哄敭璩囩敘(ch菐n)鐨勮鐐轰笉灞簬澧炲€肩▍鐨勫緛绋呰寖鍦�锛屼笉寰佹敹澧炲€肩▍銆�

缍�(j墨ng)婵熸硶

銆愬柈閬搞€�

鐢插叕鍙稿垎绔嬫垚涔�銆佷笝鍏╁叕鍙�銆傛牴鎿�(j霉)鍒嗙珛鍗�(xi茅)璀帮紝涔欏叕鍙告壙绻肩敳鍏徃30%鍑堣硣鐢�(ch菐n)锛屼笝鍏徃鎵跨辜鐢插叕鍙�70%鍑堣硣鐢�(ch菐n)浠ュ強鎵€鏈夎矤(f霉)鍌点€傜敳鍏徃鐨勫埌鏈熷偟娆�(qu谩n)浜轰竵鍏徃鎺ュ埌鍒嗙珛閫氱煡鍚�锛岃姹備笂杩扮浉闂�(gu膩n)鍏徃绔嬪嵆娓呭劅鍌靛嫏(w霉)銆備笅鍒楅棞(gu膩n)浜庝竵鍏徃鍌靛嫏(w霉)娓呭劅璜嬫眰鐨勮〃杩颁腑锛岀鍚堝叕鍙告硶寰嬪埗搴﹁(gu墨)瀹氱殑鏄�()銆�

A.涓佸叕鍙稿儏鑳借珛姹備箼鍏徃灏嶈┎鍌靛嫏(w霉)鎵挎摂(d膩n)30%鐨勮铂(z茅)浠�

B.涓佸叕鍙稿儏鑳借珛姹備笝鍏徃灏嶈┎鍌靛嫏(w霉)鎵挎摂(d膩n)璨�(z茅)浠伙紝涓嶈兘璜嬫眰涔欏叕鍙稿皪瑭插偟鍕�(w霉)鎵挎摂(d膩n)璨�(z茅)浠�

C.涓佸叕鍙稿彲璜嬫眰涔�銆佷笝鍏徃灏嶈┎鍌靛嫏(w霉)鎵挎摂(d膩n)閫ｅ付璨�(z茅)浠�

D.涓佸叕鍙稿儏鑳借珛姹備笝鍏徃灏嶈┎鍌靛嫏(w霉)鎵挎摂(d膩n)70%鐨勮铂(z茅)浠�

銆愮瓟妗堛€慍

銆愯В鏋愩€戝垎绔嬪崝(xi茅)璀颁腑“鐢变笝鍏徃鎵跨辜鐢插叕鍙告墍鏈夎矤(f霉)鍌�”鐨勮(gu墨)瀹氭矑鏈夌稉(j墨ng)閬庝竵鍏徃鐨勮獚(r猫n)鍙垨鍚屾剰锛屽皪涓佸叕鍙镐笉鍏锋湁绱勬潫鍔涳紝涔欏叕鍙稿拰涓欏叕鍙镐粛鎳�(y墨ng)灏嶄竵鍏徃鎵挎摂(d膩n)閫ｅ付璨�(z茅)浠�銆�

璨＄

銆愬閬搞€�

涓嬪垪闂�(gu膩n)浜庝娇鐢ㄩ姺鍞櫨鍒嗘瘮娉曢€茶璨″嫏(w霉)闋�(y霉)娓殑瑾硶涓�锛屼笉姝ｇ⒑鐨勬湁()銆�

A.纰哄畾閵峰敭鐧惧垎姣旀檪锛屽亣瑷�(sh猫)浼佹キ(y猫)鍚勯爡璩囩敘(ch菐n)鍜岃矤(f霉)鍌佃垏鐕熸キ(y猫)鏀跺叆淇濇寔绌�(w臎n)瀹氱殑鐧惧垎姣�

B.闋�(y霉)娓殑铻嶈硣绺介渶姹傜瓑浜庨爯(y霉)瑷堣硣鐢�(ch菐n)绺介娓涘熀鏈熻硣鐢�(ch菐n)绺介

C.鍙嫊鐢ㄧ殑閲戣瀺璩囩敘(ch菐n)绛変簬闋�(y霉)瑷堥噾铻嶈硣鐢�(ch菐n)娓涘熀鏈熼噾铻嶈硣鐢�(ch菐n)

D.闋�(y霉)娓暀瀛樻敹鐩婂鍔犻鏅�锛屽彲浠ュ亣瑷�(sh猫)瑷堝妰鐕熸キ(y猫)鍑堝埄鐜囪兘澶犳兜钃嬫柊澧炲偟鍕�(w霉)澧炲姞鐨勫埄鎭�锛屼互瑙ｆ焙鏁�(sh霉)鎿�(j霉)寰挵(hu谩n)鍟忛

銆愮瓟妗堛€� A,B,C

銆愯В鏋愩€戠⒑瀹氶姺鍞櫨鍒嗘瘮鏅�锛屽亣瑷�(sh猫)浼佹キ(y猫)缍�(j墨ng)鐕熻硣鐢�(ch菐n)鍜岀稉(j墨ng)鐕熻矤(f霉)鍌佃垏鐕熸キ(y猫)鏀跺叆淇濇寔绌�(w臎n)瀹氱殑鐧惧垎姣�锛岄噾铻嶈硣鐢�(ch菐n)鍜岄噾铻嶈矤(f霉)鍌佃垏鐕熸キ(y猫)鏀跺叆骞朵笉淇濇寔绌�(w臎n)瀹氱殑鐧惧垎姣旓紝鏁欐潗涓墍鎸囩殑鐩搁棞(gu膩n)璩囩敘(ch菐n)銆佽矤(f霉)鍌�锛屾寚鐨勬槸缍�(j墨ng)鐕熻硣鐢�(ch菐n)銆佺稉(j墨ng)鐕熻矤(f霉)鍌碉紝閬搁爡A閷銆傞爯(y霉)娓殑铻嶈硣绺介渶姹傜瓑浜庨爯(y霉)瑷堝噲缍�(j墨ng)鐕熻硣鐢�(ch菐n)绺介娓涘幓鍩烘湡鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)绺介锛岄伕闋匓閷銆傚亣瑷�(sh猫)鍩烘湡閲戣瀺璩囩敘(ch菐n)鍧囧彲鍕曠敤鐨勮┍锛屽彲鍕曠敤閲戣瀺璩囩敘(ch菐n)=鍩烘湡閲戣瀺璩囩敘(ch菐n);涓嶆槸鍏ㄩ儴鍙互鍕曠敤鐨勬儏娉佷笅锛屽彲鍕曠敤閲戣瀺璩囩敘(ch菐n)=閲戣瀺璩囩敘(ch菐n)鐨勬笡灏戦=鍩烘湡閲戣瀺璩囩敘(ch菐n)-闋�(y霉)瑷堥噾铻嶈硣鐢�(ch菐n)锛岄伕闋匔閷銆�

鎴�(zh脿n)鐣�

銆愬閬搞€�

鐢插叕鍙告槸C鍦嬩竴瀹朵互涔冲埗鍝佹キ(y猫)鍕�(w霉)鐐轰富楂旂殑澶氬厓鍖栫稉(j墨ng)鐕熶紒妤�(y猫)锛屾キ(y猫)鍕�(w霉)鑼冨湇娑夊強涔冲埗鍝�銆佺叅鍖栧伐銆佹埧鍦扮敘(ch菐n)銆佹柊鑳芥簮绛夈€傜敳鍏徃灏嶅叾妤�(y猫)鍕�(w霉)鐧�(f膩)灞�?f脿n)椤﹔閫茶鍒嗘瀽锛屼互涓嬪悇闋呯鍚圫WOT鍒嗘瀽鐨勬湁( )銆�

A.涔冲埗鍝佽妤�(y猫)澧為暦绶╂參锛屽叕鍙稿競鍫村崰鏈夌巼楂�锛屾噳(y墨ng)閲囩敤SO鎴�(zh脿n)鐣�

B.鎴垮湴鐢�(ch菐n)琛屾キ(y猫)涓嶆櫙姘�锛屽叕鍙稿競鍫村崰鏈夌巼浣�锛屾噳(y墨ng)閲囩敤WT鎴�(zh脿n)鐣�

C.鏂拌兘婧愯妤�(y猫)鍏锋湁寤ｉ棅鐨勭櫦(f膩)灞曞墠鏅�锛屽叕鍙稿湪瑭茶妤�(y猫)涓嶅叿鏈夌鐖劒(y艒u)鍕�锛屾噳(y墨ng)閲囩敤WO鎴�(zh脿n)鐣�

D.鐓ゅ寲宸ヨ妤�(y猫)杩戝勾渚嗙櫦(f膩)灞曞嫝闋槑椤洖钀�锛屽叕鍙稿湪瑭茶妤�(y猫)涓叿鍌欎竴瀹氬劒(y艒u)鍕紝鎳�(y墨ng)閲囩敤ST鎴�(zh脿n)鐣�

銆愮瓟妗堛€態,C,D

銆愯В鏋愩€戜钩鍒跺搧琛屾キ(y猫)澧為暦绶╂參锛屽爆浜庡▉鑴咃紝鍏徃甯傚牬鍗犳湁鐜囬珮灞簬鍎�(y艒u)鍕�锛屾墍浠ユ噳(y墨ng)瑭查噰鐢⊿T鎴�(zh脿n)鐣�锛屽洜姝ら伕闋匒閷銆�

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