cpa绋呮硶姝峰勾鐪熼鍙婄瓟妗堣В鏋愶紙2020-2022锛�
鐎忚
鏀惰棌
2023骞碿pa鑰冭│娌栧埡闅庢锛岃€冪敓瑕佸湪鑰冨墠澶氬仛椤�锛屼繚鎸佸仛椤岀媭鎱�(t脿i)锛岄珮鏁堟矕鍒哄倷鑰�銆傛湰鏂囩偤澶у鍒嗕韩2020骞�-2022骞磋繎3骞寸殑cpa绋呮硶姝峰勾鐪熼鍙婄瓟妗堣В鏋�锛屾杩庡厤璨�(f猫i)涓嬭級锛�
cpa绋呮硶姝峰勾鐪熼鍙婄瓟妗�锛岄粸(di菐n)鎿婃铏曚笅杓�>>
2022骞碿pa绋呮硶鐪熼鍙婄瓟妗堣В鏋愮瘈(ji茅)閬�
涓€銆佸柈闋�(xi脿ng)閬告搰椤�
(鏈鍨嬪叡26灏忛锛屾瘡灏忛鍒�锛屽叡26鍒嗐€傛瘡灏忛鍙湁涓€鍊�(g猫)姝ｇ⒑绛旀锛岃珛寰炴瘡灏忛鐨勫倷閬哥瓟妗堜腑閬稿嚭涓€鍊�(g猫)浣犺獚(r猫n)鐐烘纰虹殑绛旀锛岀敤榧犳(bi膩o)榛�(di菐n)鎿婄浉鎳�(y墨ng)鐨勯伕闋�(xi脿ng)銆�)
1.涓嬪垪绋呯ó涓�锛岀敱鍏ㄥ湅浜烘皯浠ｈ〃澶ф渻鎴栧叾甯稿嫏(w霉)濮斿摗鏈冮€氶亷锛屼互鍦嬪娉曞緥褰㈠紡鐧�(f膩)甯冨(sh铆)鏂界殑鏄�( )銆�
A.鍗拌姳绋�
B.澧炲€肩▍
C.娑堣不(f猫i)绋�
D.鍦熷湴澧炲€肩▍
銆愮瓟妗堛€慉
銆愯В鏋愩€戠敱鍏ㄥ湅浜烘皯浠ｈ〃澶ф渻鎴栧叾甯稿嫏(w霉)濮斿摗鏈冮€氶亷锛屼互鍦嬪娉曞緥褰㈠紡鐧�(f膩)甯冨(sh铆)鏂界殑銆備緥濡傗憼銆婁紒妤�(y猫)鎵€寰楃▍娉曘€嬧憽銆婂€�(g猫)浜烘墍寰楃▍娉曘€嬧憿銆婄▍鏀跺緛鏀剁鐞嗘硶銆嬧懀銆婂嵃鑺辩▍娉曘€�
2.绱嶇▍浜虹櫦(f膩)鐢熺殑涓嬪垪琛岀偤涓�锛屾寜鐓�“閲戣瀺鏈嶅嫏(w霉)”瑷�(j矛)寰佸鍊肩▍鐨勬槸( )銆�
A.鐐哄鎴舵彁渚涚稉(j墨ng)鐕熺璩冩湇鍕�(w霉)
B.鐐哄鎴舵彁渚涗俊鎵樼鐞嗘湇鍕�(w霉)
C.鍙栧緱鍙楁墭鎷嶈常鐨勫偔閲戞敹鍏�
D.闋�(y霉)鏀跺柈鐢ㄩ€斿崱鎸佸崱浜哄厖鍊肩殑璩囬噾
銆愮瓟妗堛€態
銆愮瓟妗堛€戦噾铻嶆湇鍕�(w霉)鍖呮嫭璨告鏈嶅嫏(w霉)銆佺洿鎺ユ敹璨�(f猫i)閲戣瀺鏈嶅嫏(w霉)銆佷繚闅�(xi菐n)鏈嶅嫏(w霉)銆侀噾铻嶅晢鍝佽綁(zhu菐n)璁�銆傜偤瀹㈡埗鎻愪緵淇℃墭绠＄悊鏈嶅嫏(w霉)灞簬閲戣瀺鏈嶅嫏(w霉)—鐩存帴鏀惰不(f猫i)閲戣瀺鏈嶅嫏(w霉)銆傜稉(j墨ng)鐕熺璩冩湇鍕�(w霉)灞簬鐝�(xi脿n)浠ｆ湇鍕�(w霉)——绉熻硟鏈嶅嫏(w霉);鍙楁墭鎷嶈常鐨勫偔閲戞敹鍏ュ爆浜庣従(xi脿n)浠ｆ湇鍕�(w霉)—鍟嗗嫏(w霉)杓斿姪鏈嶅嫏(w霉)鐨勭稉(j墨ng)绱€(j矛)浠ｇ悊鏈嶅嫏(w霉);闋�(y霉)鏀跺柈鐢ㄩ€斿崱鎸佸崱浜哄厖鍊肩殑璩囬噾涓嶇钩绱嶅鍊肩▍銆�
3.鏌愪簩鎵嬭粖缍�(j墨ng)閵蜂紒妤�(y猫)锛�2021骞�12鏈堥姺鍞叾鏀惰臣鐨勪竴鎵逛簩鎵嬭粖锛屽彇寰楀惈澧炲€肩▍閵峰敭椤�100.5钀厓锛岃┎妤�(y猫)鍕�(w霉)閬╃敤寰佹敹鐜囧緛绋�锛岃┎绛嗘キ(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵鐨勫鍊肩▍鐐�( )銆�
A. 0.50钀厓
B.1.95钀厓
C. 1.97钀厓
D.2.93钀厓
銆愮瓟妗堛€慉
銆愮瓟妗堛€戣嚜2020骞�5鏈�1鏃ヨ嚦2023骞�12鏈�31鏃ワ紝寰炰簨浜屾墜杌婄稉(j墨ng)閵风殑绱嶇▍浜洪姺鍞叾鏀惰臣鐨勪簩鎵嬭粖鐢卞師鎸夌収绨℃槗杈︽硶渚�3%寰佹敹鐜囨笡鎸�2%寰佹敹澧炲€肩▍锛屾敼鐐烘笡鎸�0.5%寰佹敹澧炲€肩▍銆傛噳(y墨ng)绱嶇▍椤�=鍚▍閵峰敭椤�/(1+0.5%)×0.5%=100.5/(1+0.5%)×0.5%=0.5(钀厓)
4.绱嶇▍浜烘彁渚涚殑涓嬪垪鏈嶅嫏(w霉)涓�锛屽彲鍏嶅緛澧炲€肩▍鐨勬槸( )銆�
A.楂樻柊鎶€琛�(sh霉)浼佹キ(y猫)鎻愪緵鐨勬妧琛�(sh霉)杞�(zhu菐n)璁撴湇鍕�(w霉)
B.鍕曠墿瑷虹檪姗�(j墨)妲�(g貌u)鎻愪緵鐨勫嫊鐗╂竻娼旀湇鍕�(w霉)
C.淇濋毆(xi菐n)鍏徃鎻愪緵鐨勫崐骞存湡浜鸿韩淇濋毆(xi菐n)鏈嶅嫏(w霉)
D鑱锋キ(y猫)鍩硅〒(x霉n)姗�(j墨)妲�(g貌u)鎻愪緵鐨勯潪瀛�(xu茅)姝锋暀鑲叉湇鍕�(w霉)
銆愮瓟妗堛€慉
銆愮瓟妗堛€戦伕闋�(xi脿ng)A锛氱磵绋呬汉鎻愪緵鎶€琛�(sh霉)杞�(zhu菐n)璁�銆佹妧琛�(sh霉)闁嬬櫦(f膩)鍜岃垏鎶€琛�(sh霉)鏈夐棞(gu膩n)鐨勬妧琛�(sh霉)鍜ㄨ銆佹妧琛�(sh霉)鏈嶅嫏(w霉)鍏嶇▍銆傞伕闋�(xi脿ng)A姝ｇ⒑;閬搁爡(xi脿ng)B锛氬嫊鐗╄ê鐧傛(j墨)妲�(g貌u)閵峰敭鍕曠墿椋熷搧鍜岀敤鍝�锛屾彁渚涘嫊鐗╂竻娼�銆佺編瀹广€佷唬鐞嗙湅璀�(h霉)绛夋湇鍕�(w霉)锛屾噳(y墨ng)鎸夌収鐝�(xi脿n)琛岃(gu墨)瀹氱钩绱嶅鍊肩▍锛岄伕闋�(xi脿ng)B閷�(cu貌)瑾�;閬搁爡(xi脿ng)C:淇濋毆(xi菐n)鍏徃鎻愪緵鐨勪竴骞翠互涓婁汉韬繚闅�(xi菐n)鐢�(ch菐n)鍝佸彇寰椾繚璨�(f猫i)鏀跺叆鍏嶇▍锛屾晠閬搁爡(xi脿ng)C閷�(cu貌)瑾�;閬搁爡(xi脿ng)D:寰炰簨瀛�(xu茅)姝锋暀鑲茬殑瀛�(xu茅)鏍℃彁渚涚殑鏁欒偛鏈嶅嫏(w霉)鍏嶇▍锛岃伔妤�(y猫)鍩硅〒(x霉n)姗�(j墨)妲�(g貌u)鎻愪緵鐨勯潪瀛�(xu茅)姝锋暀鑲叉湇鍕�(w霉)閬╃敤绨℃槗瑷�(j矛)绋呮柟娉曠磵绋�銆�
5.鏌愭壒鐧�(f膩)闆跺敭鐨勫嵎鐓欓姺鍞叕鍙�锛�2022骞�6鏈堟壒鐧�(f膩)閵峰敭鐗岃櫉鍗风厵100绠�(姣忕50 000鏀�)锛屽彇寰椾笉鍚鍊肩▍閵峰敭椤�200钀厓銆侀姺闋�(xi脿ng)绋呴26钀厓;闆跺敭鐗岃櫉鍗风厵20绠�(姣忕50000鏀�)锛屽彇寰楀惈绋呴姺鍞56.5钀厓锛岃┎鍏徃6鏈堟噳(y墨ng)绻崇磵娑堣不(f猫i)绋�( )
A.22.0钀厓
B.24.5钀厓
C.27.5钀厓
D.30.5钀厓
銆愮瓟妗堛€態
銆愯В鏋愩€�6鏈堟噳(y墨ng)绻崇磵娑堣不(f猫i)绋�=200×11%+100×50000×0.005÷10000=24.5(钀厓)
浠ヤ笂鍍呯偤閮ㄥ垎鐪熼锛屽畬鏁寸増榛�(di菐n)鎿婁笅杓夛細2022骞存敞鍐婃渻瑷�(j矛)甯€婄▍娉曘€嬭€冭│鐪熼鍙婄瓟妗堬紙瀹屾暣鐗堬級
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娉ㄦ渻鍌欒€冭硣鏂�——鍚勭鐩簿鍝佹矕鍒鸿硣鏂欓粸(di菐n)鎿婂厤璨�(f猫i)涓嬭級>>>
浠ヤ笂鍏�(n猫i)瀹规槸“cpa绋呮硶姝峰勾鐪熼鍙婄瓟妗堣В鏋�”鐩搁棞(gu膩n)鍏�(n猫i)瀹�锛屽皬绶ㄧ偤寤ｅぇ鑰冪敓涓婂偝2023娉ㄥ唺鏈冭▓(j矛)甯€濈董灏�(d菐o)鍦�銆侀珮闋昏€冮粸(di菐n)銆佸叕寮忓ぇ鍏�銆佹骞寸湡椤岀瓑锛岃€冪敓鍙粸(di菐n)鎿�“鍏嶈不(f猫i)涓嬭級”鎸夐垥鍚庡嵆鍙牁(l菒ng)??锛�
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2024-娉ㄤ細-浼氳-鍥炲繂鐗堢湡棰樺嵎
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