2024骞碿pa鑰冭│8鏈�24鏃ラ枊鑰冿紝cpa璨�(c谩i)鍕�(w霉)鎴愭湰绠＄悊鑰冭│椤屽瀷锛�?ji菐n)闆�?xi脿ng)閬告搰椤�銆佸闋�(xi脿ng)閬告搰椤屻€佽▓(j矛)绠楀垎鏋愰銆佺稖鍚堥锛岀附鍏�4绋鍨�銆傛湰鏂囧垎浜簡cpa璨�(c谩i)鍕�(w霉)鎴愭湰绠＄悊鐪熼姝峰勾-鍠伕椤岀瘈(ji茅)閬�銆�

cpa璨�(c谩i)鍕�(w霉)鎴愭湰绠＄悊鐪熼姝峰勾-鍠伕椤岀瘈(ji茅)閬�

1.鐢插叕鍙哥嚐(y铆ng)閬�(y霉n)璩囨湰绫岃硣绠＄悊绛栫暐寰炴縺閫�(j矛n)鍨嬫敼鐐轰繚瀹堝瀷锛屼笅鍒楁帾鏂界鍚堣姹傜殑鏄�( )銆�

A.鐧�(f膩)琛岄暦(zh菐ng)鏈熷偟鍒稿洖璩�(g貌u)鍏徃鑲＄エ

B.澧炲姞闀�(zh菐ng)鏈熷€熸璩�(g貌u)璨峰浐瀹氳硣鐢�(ch菐n)

C.澧炵櫦(f膩)鍏徃鑲＄エ鍎熼倓鐭湡鍊熸

D.澧炲姞鐭湡鍊熸璩�(g貌u)璨峰師鏉愭枡

銆愮瓟妗堛€慍

銆愯В鏋愩€戞湰椤岃€冩牳鐕�(y铆ng)閬�(y霉n)璩囨湰绫岃硣绛栫暐銆備繚瀹堝瀷绫岃硣绛栫暐,鎸佹湁鐨勭煭鏈熷€熸姣旀縺閫�(j矛n)鍨嬪皯锛屽鐧�(f膩)鍏徃鑲＄エ鍎熼倓鐭湡鍊熸娓涘皯浜嗙煭鏈熷€熸锛屾墍浠ユ湰椤岀瓟妗堢偤閬搁爡(xi脿ng)C銆傞伕闋�(xi脿ng)A鏄暦(zh菐ng)鏈熻硣鏈殑鍏�(n猫i)閮ㄨ畩鍖�锛岄暦(zh菐ng)鏈熻硣鏈噾椤嶄笉璁�;閬搁爡(xi脿ng)B鍚屾澧炲姞闀�(zh菐ng)鏈熷€熸鍜屽浐瀹氳硣鐢�(ch菐n)锛岀劇娉曞(sh铆)鐝�(xi脿n)寰炴縺閫�(j矛n)鍨嬫敼鐐轰繚瀹堝瀷;閬搁爡(xi脿ng)D澧炲姞浜嗙煭鏈熷€熸锛岀浉姣斾箣鍓嶆洿鐐烘縺閫�(j矛n)銆�

2.鐢插叕鍙哥法鍒剁洿鎺ユ潗鏂欓爯(y霉)绠�,鍚勫搴︽湯鐨勬潗鏂欏瓨閲忔槸涓嬩竴瀛ｅ害鐢熺敘(ch菐n)闇€瑕侀噺鐨�10%銆傚柈浣嶇敘(ch菐n)鍝佹潗鏂欑敤閲�6鍗冨厠/浠�銆傜浜屽搴︾敓鐢�(ch菐n)2000浠讹紝鏉愭枡閲囪臣(g貌u)閲�12600鍗冨厠銆傚墖绗笁瀛ｅ害鐢熺敘(ch菐n)鐨勬潗鏂欓渶瑕侀噺鐐�( )鍗冨厠銆�

A.6000

B.16000

C.11000

D.18000

銆愮瓟妗堛€慏

銆愯В鏋愩€戞湰椤岃€冩牳鐩存帴鏉愭枡闋�(y霉)绠楃殑绶ㄥ埗銆傜浜屽搴︾敓鐢�(ch菐n)闇€瑕侀噺=2000×6-12000(鍗冨厠)锛�12600=12000+绗簩瀛ｅ害鏈熸湯鏉愭枡瀛橀噺-12000×10%,寰楀嚭锛岀浜屽搴︽湡鏈潗鏂欏瓨閲�=12600-12000+12000x10%=1800 (鍗冨厠)锛岀涓夊搴︾敓鐢�(ch菐n)鐨勬潗鏂欓渶瑕侀噺=1800/10%=18000(鍗冨厠)銆�

3.鐢插叕鍙搁噰鐢ㄥ墿浣欒偂鍒╂斂绛�锛屽勾鍒濇湭鍒嗛厤鍒╂饯(r霉n)400钀厓锛岀敤鐣�(d膩ng)骞村埄娼�(r霉n)鐧�(f膩)鑲″埄銆傜暥(d膩ng)骞村(sh铆)鐝�(xi脿n)鍑堝埄娼�(r霉n)580钀厓锛屾硶瀹氱泩浣欏叕绌嶆寜10%瑷�(j矛)鎻�銆傞爯(y霉)瑷�(j矛)鏂板鎶曡硣璩囨湰900钀厓锛岀洰妯�(bi膩o)璩囨湰绲�(ji茅)妲�(g貌u)(鍑堣矤(f霉)鍌�/娆�(qu谩n)鐩�)2/3銆傚墖鐢插叕鍙告噳(y墨ng)鐧�(f膩)鏀剧殑鐝�(xi脿n)閲戣偂鍒╃偤( )钀厓銆�

A.36

B.40

C.382

D.0

銆愮瓟妗堛€態

銆愯В鏋愩€戞湰椤岃€冩牳鍓╀綑鑲″埄鏀跨瓥?锛孎(xi脿n)閲戣偂鍒�=580-900×3/5=40 (钀厓)

4.鐢蹭紒妤�(y猫)鐢熺敘(ch菐n)x鐢�(ch菐n)鍝�锛屾湀鐢熺敘(ch菐n)鑳藉姏5000浠讹紝姝ｅ父閵烽噺4000浠�锛屽墿浣欑敓鐢�(ch菐n)鑳藉姏鐒℃硶杞�(zhu菐n)绉�锛岃┎鐢�(ch菐n)鍝佸柈鍍�(ji脿)60鍏�锛屽柈浣嶈畩鍕�(d貌ng)鎴愭湰36鍏�锛屽柈浣嶅浐瀹氬埗閫犺不(f猫i)鐢�4鍏�锛�2023骞�5鏈堝鎴剁穵鎬ヨ拷鍔犺▊璨�1500浠�锛屾効鎰忔瘡浠跺嚭鍍�(ji脿)55鍏�锛屽亣瑷�(sh猫)鍘熻▊鍠彲閮ㄥ垎鍙栨秷锛岃嫢鎺ュ彈瑭茬壒娈婅▊鍠紝灏�(du矛)浼佹キ(y猫)鍒╂饯(r霉n)鐨勫奖闊挎槸( )銆�

A.澧炲姞鍒╂饯(r霉n)16500鍏�

B.澧炲姞鍒╂饯(r霉n)19000鍏�

C.澧炲姞鍒╂饯(r霉n)28500鍏�

D.澧炲姞鍒╂饯(r霉n)22500鍏�

銆愮瓟妗堛€慉

銆愯В鏋愩€戣嫢鎺ュ彈瑷傚柈锛屼紒妤�(y猫)鍒╂饯(r霉n)澧炲姞=1500×(55-36)-(1500-1000)×(60-36)=16500(鍏�)銆�

5.鐢插叕鍙稿彧鐢�(ch菐n)閵蜂竴绋敘(ch菐n)鍝�锛岀洰鍓嶅勾鐢�(ch菐n)閵烽噺200钀欢锛屾伅绋呭墠鍒╂饯(r霉n)灏�(du矛)閵烽噺鐨勬晱鎰熺郴鏁�(sh霉)鐐�4锛岃檿浜庣泩鍒╃媭鎱�(t脿i)锛屽亣瀹氬叾浠栨浠朵笉璁�锛岀敳鍏徃鐩堣櫑鑷ㄧ晫榛�(di菐n)鐨勭敘(ch菐n)閵烽噺鏄�( )钀欢銆�

A.192

B.150

C.50

D.200

銆愮瓟妗堛€態

銆愯В鏋愩€戞湰椤岃€冩牳鍚勫弮鏁�(sh霉)鐨勬晱鎰熺郴鏁�(sh霉)瑷�(j矛)绠椼€傛伅绋呭墠鍒╂饯(r霉n)灏�(du矛)閵烽噺鐨勬晱鎰熺郴鏁�(sh霉)=鎭▍鍓嶅埄娼�(r霉n)璁婂嫊(d貌ng)鐧惧垎姣�/閵烽噺璁婂嫊(d貌ng)鐧惧垎姣�锛岀敳鍏徃铏曚簬鐩堣櫑鑷ㄧ晫榛�(di菐n)鏅�(sh铆),鎭▍鍓嶅埄娼�(r霉n)鐐�0锛屽亣瑷�(sh猫)鍘熸湁鎭▍鍓嶅埄娼�(r霉n)鐐篈锛屽墖鎭▍鍓嶅埄娼�(r霉n)璁婂嫊(d貌ng)鐧惧垎姣�=(0-A)/A=100%锛屽緱鍑洪姺閲忚畩鍕�(d貌ng)鐧惧垎姣�=鈥�100%/4= -25%锛屾墍浠ョ敳鍏徃鐩堣櫑鑷ㄧ晫榛�(di菐n)鐨勭敘(ch菐n)閵烽噺=200×(1-25%)=150 (钀欢)銆�

6.鐢插叕鍙告祦鍕�(d貌ng)璩囩敘(ch菐n)3000钀厓锛屽叾涓波骞ｈ硣閲�800钀厓锛屾噳(y墨ng)鏀惰超娆�500钀厓锛岄爯(y霉)浠樻闋�(xi脿ng)200钀厓锛屽瓨璨�1300钀厓锛屽叾浠栨祦鍕�(d貌ng)璩囩敘(ch菐n)200钀厓銆傛祦鍕�(d貌ng)璨�(f霉)鍌�2000钀厓锛屽叾涓竴骞村収(n猫i)鍒版湡鐨勯潪娴佸嫊(d貌ng)璨�(f霉)鍌�500钀厓銆傜敳鍏徃鐨勯€熷嫊(d貌ng)姣旂巼鏄�( )

A.0.5

B.0.52

C.0.65

D.0.75

銆愮瓟妗堛€慍

銆愯В鏋愩€戦€熷嫊(d貌ng)姣旂巼=(800+500)/2000=0.65

7.鐢插叕鍙哥暥(d膩ng)鍓嶈偂鍍�(ji脿)55鍏�/鑲�锛岃偂鍒╂鍙蹭俊鎭涓嬶細

鍋囪ō(sh猫)鑲″埄鏈締绌�(w臎n)瀹氬闀�(zh菐ng)锛屽闀�(zh菐ng)鐜囩瓑浜庢寜骞句綍骞冲潎瑷�(j矛)绠楃殑鑲″埄姝峰彶澧為暦(zh菐ng)鐜�锛岄噰鐢ㄨ偂鍒╁闀�(zh菐ng)妯″瀷浼拌▓(j矛)鐨勮偂娆�(qu谩n)璩囨湰鎴愭湰鏄�( )

A.10%

B.14.4%

C.14.84%

D.14.95%

銆愮瓟妗堛€慍

8.浠ョ敳鍏徃鑲＄エ鐐烘(bi膩o)鐨勮硣鐢�(ch菐n)鐨勭湅婕叉湡娆�(qu谩n)锛屾湡闄�6鍊�(g猫)鏈�锛�3鍊�(g猫)鏈堝悗鍒版湡銆傜敤甯冭悐鍏�-鏂鐖炬柉鏈熸瑠(qu谩n)瀹氬児(ji脿)妯″瀷浼拌▓(j矛)瑭叉湡娆�(qu谩n)鍍�(ji脿)鍊兼檪(sh铆)锛屼笅鍒楀悇闋�(xi脿ng)涓渶閬╁悎浣滅偤鐒￠ⅷ(f膿ng)闅�(xi菐n)鍒╃巼鐨勬槸( )

A.3鍊�(g猫)鏈堝悗鍒版湡鐨勬斂搴滃偟鍒哥殑绁ㄩ潰鍒╃巼

B.3鍊�(g猫)鏈堝悗鍒版湡鐨勬斂搴滃偟鍒哥殑鍒版湡鏀剁泭鐜�

C.6鍊�(g猫)鏈堝悗鍒版湡鐨勬斂搴滃偟鍒哥殑绁ㄩ潰鍒╃巼

D.6鍊�(g猫)鏈堝悗鍒版湡鐨勬斂搴滃偟鍒哥殑鍒版湡鏀剁泭鐜�

銆愮瓟妗堛€態

銆愯В鏋愩€戠劇棰�(f膿ng)闅�(xi菐n)鍒╃巼鎳�(y墨ng)閬告搰鑸囨湡娆�(qu谩n)鍒版湡鏃ョ浉鍚岀殑鏀垮簻鍌靛埜鍒╃巼;濡傛灉娌掓湁鐩稿悓鐨勬檪(sh铆)闁撶殑锛屾噳(y墨ng)閬告搰鏅�(sh铆)闁撴渶鎺ヨ繎鐨勬斂搴滃偟鍒稿埄鐜�銆傛湰椤�3鍊�(g猫)鏈堝悗鍒版湡锛屾墍浠ユ噳(y墨ng)閬�3鍊�(g猫)鏈堝悗鍒版湡鐨勬斂搴滃偟鍒哥殑鍒版湡鏀剁泭鐜�銆�

9.鐢插叕鍙哥洰鍓嶆瘡鑲″噲璩囩敘(ch菐n)鐐�8鍏�锛屾瑠(qu谩n)鐩婂噲鍒╃巼10%锛屾摤鍒╃敤淇骞冲潎甯傚噲鐜囨ā鍨嬭⿻(p铆ng)浼板叕鍙歌偂绁ㄥ児(ji脿)鍊�銆傚彲姣斿叕鍙哥浉闂�(gu膩n)璩囨枡濡備笅锛�

涓嬪垪鍚勯爡(xi脿ng)涓�锛屾渶鎺ヨ繎鐢插叕鍙告瘡鑲″児(ji脿)鍊肩殑鏄�( )鍏�

A.26.67

B.26.73

C.27.2

D.27.74

銆愮瓟妗堛€慉

銆愯В鏋愩€戞瘡鑲″児(ji脿)鍊�=8×[(3.45+3.4+3.35)/3]×10%/[(10.5%+9.5%+10.6%)/3]=26.67(鍏�)

10.鐢插叕鍙告摤鐧�(f膩)琛屾柊鍌靛埜N瑾�(di脿o)鎻涜垔鍌靛埜M锛�1浠絅瑾�(di脿o)鎻�1浠組銆侻鍌靛埜灏囦簬1骞村悗鍒版湡锛屾瘡浠界エ闈㈠児(ji脿)鍊�1000鍏�锛屽墰鐧�(f膩)鏀剧暥(d膩ng)鏈熷埄鎭紝甯傚児(ji脿)980鍏�銆侼鍌靛埜鏈熼檺2骞达紝姣忎唤绁ㄩ潰鍍�(ji脿)鍊�1000鍏�锛岀エ闈㈠埄鐜�6%锛屾瘡鍗婂勾浠樻伅涓€娆★紝鍒版湡閭勬湰銆侼鍌靛埜鐨勭▍鍓嶈硣鏈垚鏈偤( )

A.5.36%

B.7.14%

C.7.23%

D.9.64%

銆愮瓟妗堛€慍

銆愯В鏋愩€戠暥(d膩ng)鍗婂勾鍒╃巼鐐簉鏅�(sh铆)锛�30×(P/A,r锛�4)+1000×(P/F,r锛�4)锛屼娇鐢ㄥ収(n猫i)鎻掓硶锛屾眰寰梤=3.55%;绋呭墠璩囨湰鎴愭湰=(1+r)^2-1=(1+3.55%)^2-1=7.23%

11.鐢查亱(y霉n)杓镐紒妤�(y猫)璨�(f霉)璨�(z茅)鍐烽張閬�(y霉n)杓�锛岀洰鍓嶅叡鏈�10杓涢亱(y霉n)杓歌粖锛�20鍚嶉椐涘摗锛屾瘡杓涢亱(y霉n)杓歌粖閰�2鍚嶉椐涘摗銆傞亱(y霉n)杓歌粖鎸夊钩鍧囧勾闄愭硶瑷�(j矛)鎻愭姌鑸婏紝椐曢鍝℃瘡鏈堝簳钖�0.4钀厓锛屾寜閬�(y霉n)杓搁噷绋嬫瘡鍏噷鏀粯宸ヨ硣0.2鍏�銆傛寜鎴愭湰鎬ф厠(t脿i)鍒嗛锛岀敳閬�(y霉n)杓镐紒妤�(y猫)鐨勮粖杓涙姌鑸婅不(f猫i)鍜岄椐涘摗宸ヨ硣鍒嗗垾灞簬( )

A.璁婂嫊(d貌ng)鎴愭湰鍜屽浐瀹氭垚鏈�

B.鍗婂嫊(d貌ng)鎴愭湰鍜屽浐瀹氭垚鏈�

C.鍥哄畾鎴愭湰鍜屽崐璁婂嫊(d貌ng)鎴愭湰

D.鍥哄畾鎴愭湰鍜屽欢鏈熻畩鍕�(d貌ng)鎴愭湰

銆愮瓟妗堛€慍

銆愯В鏋愩€戣ō(sh猫)鍌欐姌鑸婃敜閵峰爆浜庡浐瀹氭垚鏈�;椐曢鍝″伐璩囩敱鍥哄畾搴曡柂鍜屾寜閬�(y霉n)杓搁噷绋嬫瘡鍏噷鏀粯宸ヨ硣0.2鍏�锛屽爆浜庡崐璁婂嫊(d貌ng)鎴愭湰銆傞伕闋�(xi脿ng)C姝ｇ⒑銆�

12.涓嬪垪闂�(gu膩n)浜庨棞(gu膩n)閸电妇(j墨)鏁堟寚妯�(bi膩o)娉曠殑琛ㄨ堪涓紝姝ｇ⒑鐨勬槸( )

A.瀹㈡埗婊挎剰搴﹀爆浜庣祼(ji茅)鏋滈闂�(gu膩n)閸电妇(j墨)鏁堟寚妯�(bi膩o)

B.闂�(gu膩n)閸电妇(j墨)鏁堟寚妯�(bi膩o)鎳�(y墨ng)鍚京鏄庣⒑涓斿彲搴﹂噺锛屽苟鑸囨埌(zh脿n)鐣ラ珮搴︾浉闂�(gu膩n)

C.闂�(gu膩n)閸电妇(j墨)鏁堟寚妯�(bi膩o)娉曢€氬父闇€瑕佸柈鐛�(d煤)浣跨敤锛屾矑娉曞拰骞宠　瑷�(j矛)鍒嗗崱绲�(ji茅)鍚堜娇鐢�

D.闂�(gu膩n)閸电妇(j墨)鏁堟寚妯�(bi膩o)娉曞熀浜庣祫绻旂殑鎴�(zh脿n)鐣ヨ€岃ō(sh猫)瑷�(j矛)锛屽儏閬╃敤浜庝紒妤�(y猫)鎴栭儴闁€锛屼笉閬╃敤浜庡€�(g猫)浜�

銆愮瓟妗堛€態

銆愯В鏋愩€戝鎴舵豢鎰忓害灞簬鍕�(d貌ng)鍥犻闂�(gu膩n)閸电妇(j墨)鏁堟寚妯�(bi膩o)锛岄伕闋�(xi脿ng)A閷�(cu貌)瑾�;闂�(gu膩n)閸电妇(j墨)鏁堟寚妯�(bi膩o)娉曞彲浠ュ柈鐛�(d煤)浣跨敤涔熷彲浠ョ祼(ji茅)鍚堢稉(j墨ng)婵�(j矛)澧炲姞鍊�銆佸钩琛¤▓(j矛)鍒嗗崱绛夊叾浠栨柟娉曠祼(ji茅)鍚堜娇鐢紝閬搁爡(xi脿ng)C閷�(cu貌)瑾�;闂�(gu膩n)閸电妇(j墨)鏁堟寚妯�(bi膩o)娉曠殑鎳�(y墨ng)鐢ㄥ皪(du矛)璞″彲浠ユ槸浼佹キ(y猫)锛屼篃鍙互鏄紒妤�(y猫)鎵€灞殑鍠綅鍜屽摗宸ワ紝閬搁爡(xi脿ng)D閷�(cu貌)瑾�銆�

13.鐢插叕鍙告槸涓€瀹朵腑澶紒妤�(y猫)锛岄噰鐢ㄥ湅(gu贸)璩囧缍�(j墨ng)婵�(j矛)澧炲姞鍊艰€冩牳杈︽硶閫�(j矛n)琛屾キ(y猫)绺�(j墨)?c猫)u(p铆ng)鍍�(ji脿)銆�2023骞村叕鍙稿噲鍒╂饯(r霉n)55鍎勫厓;鍒╂伅鏀嚭35鍎勫厓锛屽叾涓硣鏈寲鍒╂伅鏀嚭25鍎勫厓;璨�(f猫i)鐢ㄥ寲鐮旂櫦(f膩)鏀嚭2鍎勫厓锛岃硣鏈寲鐮旂櫦(f膩)鏀嚭3鍎勫厓銆傝(di脿o)鏁村悗璩囨湰1100鍎勫厓锛屽钩鍧囪硣鏈垚鏈巼鐐�3.9%;浼佹キ(y猫)鎵€寰楃▍绋呯巼25%銆�2023骞寸敳鍏徃缍�(j墨ng)婵�(j矛)澧炲姞鍊兼槸( )鍎勫厓銆�

A.21.1

B.23.35

C.33.1

D.42.1

銆愮瓟妗堛€態

銆愯В鏋愩€戣(di脿o)鏁村悗鐨勭▍鍚庡噲鐕�(y铆ng)妤�(y猫)鍒╂饯(r霉n)=55+(35-25+2+3)×(1-25%)=66.25鍎勫厓锛岀稉(j墨ng)婵�(j矛)澧炲姞鍊�=66.25-1100×3.9%=23.35鍎勫厓

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