2022CPA《会计》客主观题

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45CPAYA.M550ᐗ᧕ឋ᪶Ḅἠஹἠ☢ᐕᙳ180ᐗḄᦈἠᣚᐕ750ᐗḄB.M3☢560ᐗஹᐕ600ᐗḄᔆᣚNᝅᵯ£ᜓL{ᦈḄ&¤Z⊡Ḅᐕ140ᐗC.Mᐕ300ᐗḄ¥¦ᱥᣚN⚗¨©L{Ḅ&¤Z⊡Ḅᐕ120ᐗD.MN⚗ᐕ200ᐗஹ3☢260ᐗḄᦈ3~ᣚNᢇªᩞᧇL{Ḅ&¤Z⊡Ḅᐕ38ᐗூA⚪160-⌱⚪௃ᵬஹ1ᙳ\ZN®¯Z°Lᐸ}〉ᵨḄ\ZZ᳛ᙳ13%,&³〉ᵨḄ\ZZ᳛9%«ᵬ1MN⚗ᢗឋᙢᣚᐭ1NᢇAP஺ᵬ1s⚗ᢗឋᙢµᵨᡂ·¸¹YºLª400ᐗL»Yᢚ½100ᐗLᐕ360ᐗ¾1sᢇPḄᡂ·280ᐗLᐕ300ᐗ஺1ᔣᵬ1|}~53.4ᐗ(ᒹ¤1Ḅ⊡Ḅᐕ60ᐗ1ᦈḄ\Z├Â6.6ᐗ)ᵬ1]ᣚᐭḄAPÄ}ᖪP᪶Lᵬ1sᢇPfÅ^ᩖÇ1ᐗ஺Ꮇs⚗᧕ᐹᨵᖪtuvLᑡᨵᐵᵬ1ḄYᜐᳮLÌyḄᨵA.ᵬ1ᣚUᢗឋᙢ-.ÍÎ60ᐗB.ᵬ1ᣚUᢗឋᙢfÅḄ\ZYᐭᜐÏÍÎC.ᵬ1ᣚᐭ}Ḅᐭ3370ᐗD.ᵬ1ᣚᐭAPfÅḄ^ᩖÇYᐭÄ}ᖪPᡂ·ூA⚪161-ᓫ⌱⚪௃2X20Ð1ᨴ8TLᵬ1HI1ÒÓÔÕLÔÕTᵬ1ᦈI13~3☢Ö400ᐗL×ØÙ3Úᜓ40ᐗLᐸᐕ380ᐗLI1MNᢇ}_ÛÜÝ3~LsᢇÄ}ᖪPḄᐕ400ᐗL\Z52ᐗ஺ᵬ1ÞÄ}ᖪPḄ^Çß◅Ç4ᐗLᎷá&ὃ⇋◀\Z᜜Ḅᐸ*+,஺ᵬ1ÒÓÔÕÞ}Ḅᐭ3()ᐗ஺A.384B.404C.332D.400ூA⚪162-ᓫ⌱⚪௃2X20Ð1ᨴ1TLA1HB1ÒÓÔÕLÔÕTA1ᦈB13~3☢Ö2000ᐗL×ØÙ3Úᜓ100ᐗLᐸᐕ1800ᐗLB1MᢝᨵM13%ᩗ_ÛÜÝ3~Ls⚗ᩗᢗḄᐕ1700ᐗ஺A1Þs46

46åæ⚪⚗ᩗᢗçèéᐵÇᵨ1ᐗLÞs⚗ᩗᢗêLA1]ᐸ᧕ឋ᪶஺Ꮇá&ὃ⇋ᐸ*+,஺A1ÒÓÔÕÞ᧕ឋḄᐭ3()ᐔ0A.1700B.1710C.1800D.1810ூA⚪163-ᓫ⌱⚪௃A1B1C1Ḅì1஺2X20Ð1ᨴ1TLA1HB1ÒÓÔÕLÔÕTB1ᦈA13~Ö800ᐗL×ØÙ3Úᜓ80ᐗLᐸᐕ760ᐗ஺2í20Ð1ᨴ1TA1MᐸᢝᨵḄC180%ᩗÛîÜÝÒÓLᐸᐕ770ᐗLïTLC1ð#ñ⊤óḄ3☢920ᐗLA1ᔠ`ñ⊤C1ᢥö÷TøùzóᐕᢝrYḄó3☢960ᐗ஺&ὃ⇋ᐸ*+,Ḅ-.LúIJ2X20Ð1ᨴ1TLB1ÒÓÔÕtÓ-.ÍÎḄ()ᐗ஺A.50B.40C.48D.0ூA⚪164-ᓫ⌱⚪௃2X20Ð5ᨴ1TLA1HB1ÒÓÔÕLÔÕTA1ᦈB13~Ö8000ᐗL×ØÙ3Úᜓ800ᐗLᐕ8500ᐗ஺B1ᢥû6ᐗḄ[\fû☢1ᐗḄüýἠ1000L`Mþÿ
BAAᩗᢗᓰBᙠ᜜Ḅ60Bᑴ஺A"#$%&'()*+ஹ-.+/ᐳ*501ᐗ஺ᙠ34A5B6%ᙠᐵὶ9ᐵ:஺2X20;5ᨴ1=B>?@ABᐕDE100001ᐗ஺6ὃ⇋HᐵI+/ᐸKLMANO=PQRSḄTUE()1ᐗ஺A.1250B.1300C.-50D.-1310ூY⚪165-ᓫ⌱⚪௃A_BᙳEaDIbcdIeA_BfNOB#g%ᖪi
ᐸᡠᐰl஺NO=AmᦈBᩗḄo☢qUE2001ᐗr*stouᜓ1501ᐗᐕDE701ᐗ஺Bᵨx
ᖪiḄo☢DE481ᐗᐕDE601ᐗaDIIUE7.81ᐗ6ὃ⇋ᐸKLMALy47

47CPA{|*}~᧕PQRSḄTUE()1ᐗ஺A.-10B.12C.10D.20ூY⚪166-ᓫ⌱⚪௃A_BᙳEaDIbcdIeA_BfNOB#b⚗B
ᐸᡠᐰl஺NO=Bm(Ḅo☢qUE40001ᐗBᵨx
BḄo☢DE24001ᐗ(E30001ᐗ*├E6001ᐗ)ᐕDE30001ᐗaDIIUE1801ᐗ6ὃ⇋ᐸKLMBLy~᧕PQRSḄTUE()1ᐗ஺A.1000B.1420C.1600D.820ூY⚪167-ᓫ⌱⚪௃2X20;6ᨴ30=ᵬ_fNO஺EᵬfbᢇᱥBḄᐸo☢qUE10001ᐗ஺NOᵬ#b⚗o☢DE6001ᐗ(ᐸᡂE5001ᐗᐕDE1001ᐗ)ஹᐕDE8001ᐗḄᐸKᩗSᐹᢗ
஺r⚗mᦈo&*s101ᐗḄtouᜓ஺Ꮇ6ὃ⇋ᐸKLM⚗NOPQᵬRSḄTUE()஺A.5001ᐗB.1901ᐗC.2001ᐗD.4001ᐗூY⚪168-⌱⚪௃¡ᑡᐵxᩗeNO|*ᜐᳮḄ⊤~¦§Ḅᨵ()oA.#B©
fNOḄmᙠHᐵBªᔠᐸ¬5§@ᩩ®¯°#§@B.±²EᩗSᐹ9³fNOḄmᙠHᐵBªᔠᐸ¬5§@ᩩ®¯°#§@C.◀µ¶T·B᜜¸¹ᩗḄᐕD_o☢D4ºḄ»Um*ᐭRSD.½ᢗḄᡂᒹ¿¸¹ᩗḄᐕD5>ÀÁÂÃxBḄIT/ᐸKᡂ48

48ÄÅ⚪ூY⚪169-⌱⚪௃2X21;12ᨴAmᦈBo&o☢qUE13001ᐗrstouᜓ651ᐗᐕDE12501ᐗ஺A_BᖪfNOB#aᐸÆÇ
஺ÆÇÈ☢DE1ᐗNO=ÉE15ᐗB#4001ÆÇÊ
⚗AÀÁHᐵI+101ᐗABÆÇBËNᜧPQ6ὃ⇋ᐸKLM஺NO=A¡ᑡ|*ᜐᳮ¦§ḄᨵÍÎ,A.ÐᩗᢗÑÒᢗᡂE12601ᐗB.ÐᩗᢗÑÒᢗᡂE12101ᐗC.⚗Ó6PQRSD.⚗ÓPQ2X20;RSTUE151ᐗூY⚪170-⌱⚪௃2X19;ᵬÔᐭᩞᧇᡂ8001ᐗ×2X20;ØÙ'(஺2X20;2ᨴ1=ᵬ_fNOHᐵᑁÛ᝞¡:ᵬ#ᐸBḄbÞßᜓ
lᑖßᜓo☢DE2001ᐗᐕDE3001ᐗᵬÙßᜓ*sáDâ±4001ᐗ²EᵬḄᢗᵬE3ᔣaἠ501ÈÉE8ᐗâ±ᒕqᐰl°#æçè±µ¶ḄᩗéE᧕ឋT·B᪶ì஺Ùᩗ*stouᜓᐕDØE8001ᐗ஺Ꮇ6ὃ⇋aDI/ᐸKLM¡ᑡíḄᨵÍÎ஺A.ᵬm§@ᐸKᦈS2001ᐗB.ᵬm§@BᜐïRS1001ᐗC.m§@᧕ឋT·B4001ᐗD.ßᜓḄᐭoDE4001ᐗூY⚪171-ᓫ⌱⚪௃ᵬ#eðñEòoóñ2X18;3ᨴ10=#È5ôᐗḄõᐭᙠ᛻᜜yÉ᧕Ḅἠ201Hᐵ᧕+ᵨ11ᐗᵬ±ᐸᢣE#ᐕD*øùᐸ*ᐭᐸKúᔠᦈSḄT·B=û᳛E1ôᐗ=6.6ᐗeðñ஺2X18;12ᨴ31=ἠḄÉýõEÈ6ôᐗ=û᳛E1ôᐗ=6.9ᐗeðñ஺2X19;2ᨴ5=ᵬ#È8ôᐗḄõ±ᢝᨵḄἠᐰlÿ
᳛1ᐗ=6.8ᐗ஺ὃ⇋ᐵᐸ
ᑡᔜ⚗ᐵᵬ!"#᧕ᡈ&⚗'(ᜐᳮḄ⊤-
./Ḅ012஺A.2X1932ᨴ5
/5ᢗ7ᦈ9260:ᐗB.2;18312ᨴ31
/5ᐸ<ᔠᦈ9161.4:ᐗC.2X18312ᨴ31
/5>?ᵨ36:ᐗD.AᐭCḄDἠFGᐭHIJ660:ᐗ49

49CPAO'(PூR⚪172-ᓫ⌱⚪௃ᵬ[\H]^஺2015311ᨴ20[ab2000ᐗḄcdefghiᖪk-Aᐭf▭ᨬnopHᖪr10b
stuvwix1Ꮇzᵬᨵᐗ|x2஺2015312ᨴ31
~Hᖪr2b
fᑁHᖪrhw
IIᖪrᙠf▭cd~ab1950ᐗ஺11ᨴ20Ḅᓽ᳛01ᐗ=7.8ᐗ
12ᨴ31Ḅᓽ᳛01ᐗ=7.9ᐗ஺Ꮇzὃ⇋ᐵ
ᵬ2015312ᨴ31w(Ḅ|icᜓ12ᐗ஺A.3120B.1560C.0D.3160ூR⚪173-ᓫ⌱⚪௃ḄᐟJ
ᑡ¡¢-./Ḅ012°A.᜜#᧕ឋI¦7§ḄᐟJ(ᐭ>?ᵨB.᜜¨©ªxḄᐟJ
w(ᐭA«¬z7§Ḅ>?ᵨC.Ḅ᜜®¯|xḄᐟJ
w(ᐭ>?ᵨD.Ḅ᜜ᐟᣚ?ᡠḄᐟJ
w(ᐭ⃩᜜tூR⚪174-ᓫ⌱⚪௃ᵬD´ᨵ▲[\H]^
᜜?¶ᵨ#᧕Ḅᓽ᳛ᢚ¸
ᢥᨴº¸ᐟ»9஺20X933ᨴ20
½¾®¯Aᐭ240:ᐗ
®¯Ḅᐗᓬc1ᐗ=8.25ᐗ
᳛1ᐗ=8.21ᐗ஺20X933ᨴ31Ḅ᳛1ᐗ=8.22ᐗ஺ᵬD´ᨵ▲AᐭḄ½240:ᐗ20X933ᨴᡠ§Ḅᐟ»ᜫ12஺A.2.40:ᐗB.4.80:ᐗC.7.20:ᐗD.9.60:ᐗூR⚪175Á⌱⚪௃ᵬ2X203[᜜#᧕ᡈ&⚗Â112ÃÄ᜜ªx1000:ᐗᵨ⊡ᐙ᜜ÇÈ7I
ᓽ᳛1ᐗ=6.34ᐗÉ122¾f᜜ÊËÌᜓtu⚜ux600:ᐗ
ᓽ᳛1ᐗ=6.38ᐗÉ132Ë├/5ᐗwᦈHx1800:ᐗ
ᓽ᳛1ᐗ=6.43ᐗÉ142ᦈᑮÐÑDᩗÓIᵬᢗ712000:ᐗ
ᓽ᳛1ᐗ=6.48ᐗ஺Ꮇzᵬᨵᐵ᜜⚗Ôᙳ|ᙠFÖJ
2X20312ᨴ31ᐗᐟḄᓽ᳛1ᐗ=6.49ᐗ஺ὃ⇋ᐸ
ᑡᐵᵬ2X20312ᨴ31!"⚗Ô§Ḅᐟ»9'(ᜐᳮḄ⊤"-
./Ḅᨵ12஺50

50×Ø⚪A.wᦈHx§ᐟᦈ9w(ᐭ»9B.᜜ªx§Ḅᐟ»ᜫw(ᐭ»9C.⚜uÌᜓx§Ḅᐟᦈ9wÙÚÛAᐭ7§ᡂ]D.ÃÄÐÑDᩗÓIᢗ7§Ḅᐟᦈ9w(ᐭ7]ឋ⚗ÔூR⚪176-Á⌱⚪௃ᑡᐵ᜜7§ÝÞ⊤ᢚ¸Ḅ⊤"-
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=308348.56ᐗ஺57.ூtᫀ௃Bூw᪆ு"×ᣚz{ÚᑶÞÚᡂ¢Ḅzᐕ~=50000X0.7473+50000X4%X4.2124=45789.8ᐗᩗßᡂ¢zᐕ~=50000-45789.8=4210.2ᐗ஺58.ூtᫀ௃Aூw᪆௃×Ïàá“&zãÔÔÏ&ä~”Ḅ
=17.28+102.72+102.72X5%—6
—6=113.14ᐗ஺ÒIàæçæèI®é120êæ8ÙÚᑶÔÔ☢100Ô-ᑭíî᦮2.72ᐸÄᩗßïᐹ17.282021k|ᑭíᵨàæçæRSᵨ5.14(102.72X5%)8ÙÚᑶ----ᑭíî᦮0.86êæ8Ùᑭí6ñÙᑭíàæçæ8Ùᑭí6êæèI®é6×Ïàæçæ8ÙÚᑶÔÔ☢100----ᑭíî᦮1.86(2.72-0.86)ᐸÄᩗßïᐹ17.2878

78òó⚪êæÏ&61004-100X6
&zãÔÔÏ&ä~113.1459.ூtᫀ௃ACDூw᪆௃ᵬz{õö÷ø8ñÙḄáõ39ᐗ8ᐭ$ᡂ&⌱⚗B┯¹஺জᢥáõᨵᐵû$✌üáõõö÷øýᵨᜓñÙḄᵨþÿḄᢈᐕᙠᐰ஺ᐭᵨᜓᢥ!▭#$ᡈ$Ḅ&'(')*+,-'./01ஹ$314ᢥ5*Ḅ'('6776891:87;<:67768=5><:-'⌴@ᦈBᢥCDEᢚG'('Hᳮᵨ-'JDᢚGKL('⌴@ᦈB-'HᳮᵨঝNOᢈ'ᢥ!▭#$ᡈ$Ḅ&'('Hᳮᵨ-'./01ᢥ5*Ḅ'('6776891:87;<:67768=5><:-'Hᳮᵨ60.ூQᫀ௃BூT᪆௃2015VVWXJYZ[ᵨ\]V^Ꮇ`ab#$Ḅc+deXf2014VJDZ[ᵨ\]V^Ꮇg2015VḄ⚜D2016Vijk[ᵨḄlmᜫᦔᡠqDᐭHᳮᵨḄ&=40X6.5-5
X500=300008ᐗ:஺79

79CPAskDt61.ூQᫀ௃AூT᪆௃ᵬvw20X8V12ᨴ31yz{|}~Dᑜ`aḄ$c]&=20000X4.5%X6/12=4508ᐗ:⌱⚗A`஺62.ூQᫀ௃CூT᪆௃⌱⚗A,zD*BDᑜde,OḄ◅ᦈBDᐭᐸᔠᦈBjB⌱⚗B,zὶ⃩ᐸᢗ+ᓫ+ᨵὶ⃩+,¢Ḅ£¤ᢗ+¥¦C§ᩗᢗ+8ᐸᩗB£¤:g+©vYḄ3☢«jB⌱⚗D,b¬ᵨ®¯°±ᵨvᐕ«>²³/´µD¶Ḅᢗ+ឋᙢ,Lvᐕ«ᜧf3☢«ḄºDᐭᐸᔠᦈBjB஺63.ூQᫀ௃AூT᪆௃ᵬvw20X8V12ᨴ31yz»}Cᑭ½ᑖDᑜ`aḄ$c]&=20000X4.5%X1/2=4508ᐗ:஺64.ூQᫀ௃ABDூT᪆௃q,¿À°ÁᑭNÂᔠcᢥ᯿,¿Ḅvᐕ«gÄᐵDᐭÄᐵḄᡂ©ᵨ⌱⚗Cj`஺65.ூQᫀ௃ACூT᪆௃⌱⚗B,D¶*B+,ᡈdeḄ£¤DᐭᐸᔠᦈBÇᙠ´µCÈjᑖÉDᐭB⌱⚗D,q¬,,¿À°ÊËÌឋÁᑭEÍÎcḄᢥ᯿»,¿Ḅvᐕ«gÄᐵD¶Dᐭ$c]Ḅ&KLDᐭCBᡈÄᐵ+,ᡂ©஺66.ூQᫀ௃ABDூT᪆௃°40ÏÐÑÒÓᖪ¿Õ$Ḅ1⚗À°ᐸᦇ1᪶jÀ°c]᪶஺67.ூQᫀ௃BCDூT᪆௃⌱⚗A,ØÙÚÛÜᡂ©DᐭCB஺68.ூQᫀ௃B80

80Þß⚪ூT᪆௃⌱⚗A,XfᣚâcÛÜḄ§¢#$q§¢#$ᡠᣴäḄᩗBcᐹḄvᐕ«D¶j`a´µvᐕ«£¤⌱⚗CஹD,ᙠ4æCᑁḄèé+,de⊤yqXë/ᩗᩗBcᐹᦪ¶ḄᨬîïDᦪ°ðẠᢥ᯿ᩗBcᐹᙠᣴäyḄvᐕ«bCâòḄÛÜDᐭÄᐵ+,ᡂ©ᡈCᵨKL`a+©vYḄᐸ+©vY஺69.ூQᫀ௃CூT᪆௃ᵬvwz»§¢#$óôᙠ20X6V`aḄᵨ&=50-5
X15X1/3=2258ᐗ:஺70.ூQᫀ௃BூT᪆௃2X21V12ᨴ31yBvw“$c]”øù-ú=100-20-10
X20X5X2/4=35008ᐗ:2X21VDᐭHᳮᵨḄ&=3500-2000=15008ᐗ:஺71.ூQᫀ௃CூT᪆௃»§ᩗûüDᑜýf7þᣴäஹᑖC/ᩗḄ§ᩗûüDᑜèCḄÿ
ᓽᑮᩗᩩᡈᑮᩗᩩᙠᜐᳮ#$ᐸ&'(Ḅ*+,-ᑜᜐᳮᓽ(ᑜḄ/012(ᑜḄ/0132(ᑜḄ/012஺ᵬ672X21289:Ḅ;ᳮ<ᵨ=30X10X1/3
X9X1/1+30X10X1/3
X9X1/2+30X10X1/3
X9X1/3=1650?@ᐗ72.ூCᫀ௃AூF᪆௃HIJK1LMNJKḄᢗPὅRSᐸTUᩗVWᐹHIḄHIJK8Yᢥ᯿ᣴ]^ᩗVWᐹḄ6ᐕ`a9:'LMNJKḄb*ᩗᢗPc#9:PT6d?ᐸePT6df⌱⚗A┯j஺73.ூCᫀ௃BூF᪆௃kᦪ*mnVo᧜Ḅ1ᔠrNs⊤uv67Ḅwᑭyuz{|kᦪ*mḄ}ᑖkᦪ*mnVu8ᒹᢥ᯿kᦪ*mḄᢝ*40Ḅ*ᩗ<ᵨᓽkᦪ*mnVᢥ᯿v6767ḄwᑭyIᓽ஺ᵬ672X212ᔠᑭy⊤ukᦪ*mnVḄ=3000X40=1200?@ᐗf஺74.ூCᫀ௃AC81

81CPAூF᪆௃SHIḄ*+,-8ᢥP⊤^ᩗVWᐹḄ6ᐕ`aSᩗVHIḄ*+,-8ᢥᣴ]^ᩗVWᐹḄ6ᐕ`a9:ᐸ6ᐕ`a஺75.ூCᫀ௃ACூF᪆௃⌱⚗A,{|N¡⌱⚗C,{|¢£*ᩗ஺76.ூCᫀ௃BDூF᪆௃ᵬ678&'HIḄ*+,-9:b*ᩗᢗP§8-¨W©ª'40@ᐗ?10-1-1fX1X10X1/21,⌱⚗B³9678&'ᩗVHIḄ*+,-9:;ᳮ<ᵨ§PT6d'32@ᐗ?10TTfX1X8X1/2·,⌱⚗D³9஺77.ூCᫀ௃AூF᪆௃ᵬ6720X72¸8⚜PTᓄḄᑭ»=5000X7%X9/12-60=202.5?@ᐗf஺78.ூCᫀ௃DூF᪆௃2X182¾¿ÀÁPTᓄÂ'8(ᨴ¾¿ÀÁᑭ»PTᓄ=600X8%X8/12=32?@ᐗfÄÀÁPTᓄÂ'7(ᨴ?2ᨴ1^Å3ᨴ31^8ᨴ1^Å12ᨴ31^fÄÀÁPTᓄ=150X7/12X6%+150X3/12X6%=7.5?@ᐗf஺2X182ÀÁ<ᵨḄPTᓄ=32+7.5=39.5?@ᐗf஺79.ூCᫀ௃CூF᪆௃ᡠᓰᵨÄÀÁḄPTᓄ᳛=?1000X6%+10000X8%f/?1000+10000fX100%=7.82%,ᡠᓰᵨÄÀÁTÊᩗËᙳᦪ=1000X6/12+2000X3/12=1000?@ᐗfÄÀÁ8]PTᓄḄ=1000X7.82%=78.2?@ᐗf2X182ᐭrN<ᵨḄ=?1000X6S+10000X8%f-78.2=781.8?@ᐗf஺80.ூCᫀ௃ACDூF᪆௃Pᙠ¢ÏᡈὅÐÑÒuÓÐÔÕ³Öu×Ru×#ÂØÙÑ3(ᨴḄ8YᨚÛÀÁ<ᵨPTᓄ⌱⚗B┯j஺81.ூCᫀ௃ABCூF᪆௃ᙠPTᓄÂᑁ᜜Þ¾¿ÀÁTßᐸᑭ»Ḅàᐟâ8Y]SPTᓄᐭãᔠPTᓄᩩḄPḄᡂT஺å◀᜜Þ¾¿ÀÁç᜜Ḅᐸe᜜ÞÀÁTßᐸᑭ»82

82èé⚪ᡠÐḄàᐟâ8Y&'rN<ᵨᐭYnV஺⌱⚗D┯j஺82.ூCᫀ௃AூF᪆௃⌱⚗B┯j⚜ëᡈᨵP
íî├஺⌱⚗C┯jðT9ñᦈᑮ#ó9:'P஺⌱⚗D┯j⚜8ὃ⇋ëᐸ
ᐵḄᡈᨵP⚜ᜐ÷ÐḄnV஺83.ூCᫀ௃AூF᪆௃ᵬ67201922øP⊤“⚜”⚗ûḄ=3+1X100+2X50
X2%+8%
+2—5=8?@ᐗ84.ூCᫀ௃BூF᪆௃ᵬ67ü᡻ᔠcÓÐḄnᜫ=580-500=80?@ᐗf᝞

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20ᐗ@ABCḄDEF2<=ᑁHᜓIJᜫ65ᐗ@AHᜓIJKLMᙳOPᵬḄᑭRSᡠUVWXBC"ᑜZᵬ20X2[\ᑭRSḄOP=100+20+65=185*ᐗ+஺86.ூ-ᫀ௃Dூ0᪆௃⌱⚗A,_W`ᙠbc#$⊤eZ⚜"#$Ḅf☢Mhi᪶ᨵ&lmn⊤oVf☢Mpqrst᧜`vᨬxy"ᦪḄ`ᢥ᯿`vᨬxy"ᦪZVf☢Mh}᦮஺⌱⚗BஹD,⚜"#$`ᢥ᯿ᐵXᡠ◤FḄᨬxy"ᦪh"஺⌱⚗C,ᙠbc#$⊤2ᡈᨵ⚗&'Ḅ#$*⚜"#$+ᐸ#$⚗ᩭᓫt᧜஺87.ூ-ᫀ௃BCூ0᪆௃*1
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⚗&'├ᵨ10⚜"#$10,⌱⚗C&*3
⚗VBC"ᑜZ᜜¡p¢ᔠBCXḄᩩ¤p&'⚜"#$⌱⚗A┯஺83

83CPA¥¦"§88.ூ-ᫀ௃ABூ0᪆௃_W`ᢥ᯿BCᨵᐵḄDEF&¨⚜"#$஺DEFpᒹªᶇᵨ¬6v®¯ஹ°±²³ஹ´µ¶9⃩├¸¹ᢗᐭ¼F⌱⚗CஹDp&஺89.ூ-ᫀ௃ABCூ0᪆௃ᡈᨵ⚗⚜"½¾Ḅ⊡8¿ᨵᙠÀÁ&¨qÂᦈᑮÅÆU&'Ḅbc⌱⚗ABp&ᡈᨵ⚗ᨵᐵḄX&'#$◤⌕¢ᔠÈÉᩩ¤ÊVXË_WÌÍḄXVXÎÆqÏÐÑÒᑭÓÔF_WVXqÂÆ☠ᙢ"஺ᐹᨵp&¨ឋḄÙᙠXpq&'#$⌱⚗Cp&஺90.ூ-ᫀ௃Bூ0᪆௃2X17[12ᨴ31eVUÛᡂÁ"ḄÝbcḄf☢=2078.98+10
X1+4%
-2000X5
2072.54*ᐗ+2bc#$⊤eÞᵨß◅á℉ãä,2X18[&'ᢗbᦈÓ=2072.54X4%=82.90*ᐗ+஺91.ூ-ᫀ௃Dூ0᪆௃_WæᶇKÝbcᡠᨵᩗèéêᡠᨵḄß◅9ëì&'VÝbcíᦈᑮḄZ&'Ý#$஺92.ூ-ᫀ௃Bூ0᪆௃⌱⚗A,@Aî¨ᣚðñᑭ᳛óñOPᐕMóñËZᐕMᝅöóñß◅hᝅö⌱⚗B,@Aðñᣚî¨ËZᩭÔóñß◅hᝅö⌱⚗CË÷&'Ḅ&¨Ìø⌱⚗DËù&'bcᙳ@AᐕMᝅö஺93.ூ-ᫀ௃Bூ0᪆௃2X17[12ᨴ31ef☢=19800+ᑭúᦈᐭ19800X5.38%-ᦈᑭú20000X5%=19865.24ᐗ+2X17[12ᨴ31eÛᡂÁ=19800+ᑭúᦈᐭ19800X5.38%-ᦈᑭú20000X5%-⚜"Þᵨᜫᜓ10=19855.24ᐗ+2IJÞᵨLMᡠUUf☢ÀẠ"ýᑭúᦈᐭ2X18[&'ḄᢗbᦈÓ=öf☢19865.24Xs▭ᑭ᳛5.38%=1068.75*ᐗ+஺94.ூ-ᫀ௃C84

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ᐭ'(஺108.ூ>ᫀ௃BூA᪆௃Ãu¾ÄÅÇu(ḄÃu¾M·uÊᙠᡷ◀Çu(Ḅ᦮Ìuz(ᑁᢥ¬ÓᡈᐸnᔠᳮḄᑖÕÇu(ᑁM'Luᦈᐭ஺2X18ᵬÏMLuᦈᐭ60X5X12-3
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90ij⚪ூ)ᫀ௃ACDூ/tm௃noᣚqrᵨ!ᐕTUtuvwKxḄᢗឋzᙢ|oᣚ}!ᐕTUᜧY☢TUḄIJKᐭᐸNOᔠᦈR⌱⚗Bᔠ⚪஺130.ூ)ᫀ௃Cூ/᪆௃qḄ4ᑖᜧᑴ⌕Ḅ1iᡝᵨḄᐸNᑴ6ᵨ¡¢£¤1ᑴ£¡¥ᑖ6¢£¤1ᑴ4¦qᓫ⚗¨©ª⌱⚗C┯¬஺131.ூ)ᫀ௃Bூ/᪆௃ᙠᔠV®}¯o°ᖪ²1o°ᖪ²³´£¡¥ᑖḄ6µ7ᔠV®ᑖq¶ᔠḄ·ᡂᑖᙠᔠV®}K¹¨©vº»¼᦮µᦈᐭ6ᡂ¾஺132.ூ)ᫀ௃Bூ/᪆௃¿᧕TÁÂᢣÄᔣiᡝo°ᖪ²⚜ᨵᩗᦈÈḄT>J⌱⚗B┯¬஺133.ூ)ᫀ௃Bூ/᪆௃ᵬ!Ê6FiᡝT150Ìᐗᓰᔠ©¿᧕TÁ1500ÌᐗḄ10Ï_150/1500c,ᑣᵬ!ÊÒ4Óᨴ6ᦈᐭ=200-200X10%=180_Ìᐗc஺134.ூ)ᫀ௃Dூ/᪆௃ᵬ!ÊqiᡝÚÛÜÝḄÞß᪀ᡂᓫ⚗¨©ªáKḄ¿᧕TÁq630000ᐗ_20000X24+150000c,ᵬ!Ê7>Jᢥ᯿ᔠ24ÓᨴæᙳqᦈᐭᓽéᨴḄᦈᐭ=630000+24=26250_ᐗc2X18ÝḄᦈᐭ>J=26250X6=157500_ᐗc஺135.ூ)ᫀ௃Aூ/᪆௃iᡝêëᖪ²ḄᓫìíTᔠKq50000Ìᐗᵬ!ÊáK"ᑖḄᓫìíT=50000X0.01X80%=400_Ìᐗc஺ᑖîïᖪ²Ḅ¿᧕TÁ=50000/_50000+400cX50000=49603.17_Ìᐗc,ᑖîï"ᑖḄ¿᧕TÁ=400/_50000+400cX50000=396.83_Ìᐗc஺ðKᑖñqò?òówZ50000Eòô⃩ᦈᐭ49603.1791

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X396.83=297.62_Ìᐗc஺ðKᑖñqò:ᔠø]297.62Eòô⃩ᦈᐭ297.622020Ý6ḄᦈᐭþJ=49603.17+297.62=49900.79_Ìᐗc஺136.ூ)ᫀ௃ACDூ/᪆௃⌱⚗B,⊤
ᙠᩗᑭᡝᖪᡈᐸḄᑴᩗ!"#$⌕&'(஺137.ூ+ᫀ௃ABDூ.᪆௃⌱⚗C,
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9q᧜ᙠᔠHᦈᐭs⌱⚗B]O^ᔠHIJKOtḄ2X17uvḄw_xᑖy=420+700+120
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%ᫀW⌱⚗AD஺154.ூ%ᫀ௃Cூ(᪆௃=X⚗YZ[ឋJᣚᐹᨵᖪ^_T,ᐕ./`ab☠5SdᜓḄᐭ2./=200—19.2-160X13%+5+10=175fgᐗ155.ூ%ᫀ௃Cூ(᪆௃⌱⚗AஹB,jR2☢./WkẠ5SḄYZ[ឋJᣚ◤⌕
ᜐp<9qrḄWᣚstuḄᐵDv5ᐭᜐp<9F⌱⚗D,wᢥ᯿ᔜ⚗ᣚᐭḄ,ᐕ./Ḅ{|}~ᣚsḄ2☢./"fqr⊡.ḄNtu⊡.Ḅ2☢./ᡈᦈᑮ⊡.Ḅ,ᐕ./ᑖᔜ⚗ᣚᐭNtuḄᐵDWᔜ⚗ᣚᐭḄ5S!"஺ᣚᐭḄ,ᐕ./`ab☠5SḄbRᢥ᯿ᔜ⚗ᣚᐭḄ2☢./Ḅ{|}ᡈᐸ7ᔠᳮḄ|}{ᣚsḄ2☢./ᑖ஺156.ூ%ᫀ௃Bூ(᪆௃ᵬ,ᣚᐭdᜓḄᐭ2./=fᣚs,ᐕ./"1900gᐗᣚᐭ!M,ᐕ./1000gᐗX600/
600+400=540fgᐗ஺95

95CPA5157.ூ%ᫀ௃Bூ(᪆௃ᣚsWZ᡻ᦈᐭᑣᣚᐭᡂᢥᣚᐭḄ,ᐕ./WkẠ
ᓽᣚᐭᑭᢈ£Ḅᐭ2./WᣚᐭḄ,ᐕ./900gᐗ஺158.ூ%ᫀ௃ABூ(᪆௃⌱⚗AW?@F⌱⚗B,J᧕ឋ!M¤ᩭRb
Ḅ!"¦uᡠR§1YZ[ឋ஺159.ூ%ᫀ௃CDூ(᪆௃⌱⚗A,180/750X100%=24%,G125%,§1YZ[ឋJᣚF⌱⚗B,140/600X100%=23.33%,G125%,§1YZ[ឋJᣚ¨⌱⚗C,120/300+120
X100%=28.57%,ᜧ125%,§1YZ[ឋJᣚF⌱⚗D,ᦈ2©§1Z[ឋ§1YZ[ឋJᣚ஺160.ூ%ᫀ௃ADூ(᪆௃⌱⚗B,ª/§1.᜜:;ᜐp<9஺⌱⚗C,ᵬ,ᣚᐭZḄᐭ2./=360+360«9%-300«13%—53.4+1=301fgᐗ஺161.ூ%ᫀ௃Cூ(᪆௃ᖪ¬Ḅᐭ2./380—52+4=332fgᐗ஺®¯@ᩗ,ᐕ./±2☢./Ḅ4"=380—(400-40)=20(gᐗ)஺´¨µᖪ¬332JDJª/f⚗"52¶2ᜓ40·¨ᦈ2©400ᢗᦈ920¹©4162.ூ%ᫀ௃Aூ(᪆௃⌱⚗AV
ºJ᧕ឋ!M〉ᵨ!M¼ᐹ
½5Sᑣᢥᐸ,ᐕ./1700gᐗWᐸᐭ2./஺163.ூ%ᫀ௃Dூ(᪆௃B,ºC,80%¾ᩗ§1¿ÀᑴÂḄÀ¾ᔠᔠÃB,ºC,96

96ÄÅ⚪80%¾ᩗᢥjᔠᑣ5ᜐᳮᐸᢗᡂ=960X80%=768fgᐗ´·Î4"5ᐭ,Ï:;<9஺´¨ÐѾᩗᢗ768¶2ᜓ80·¨ᦈ2©800,ϾÒ.48164.ூ%ᫀ௃Aூ(᪆௃ᢥjᔠᑣ
ÐѾᩗᢗᐭ2./ÐѾᩗᢗᐭ2./W®¯@ᩗḄ,ᐕ./8500gᐗ5ᑖØ᝞¨´¨ÐѾᩗᢗ8500¶2ᜓ800·¨ᦈ2©8000ᢗᦈ91300´¨ÛᳮDᵨ50·¨¹©50165.ூ%ᫀ௃Dூ(᪆௃⌱⚗DV
®¯@ᩗḄ,ᐕ./±2☢./ÝÞḄ4"w5ᐭwÑ<9X⚗ß:;wÑ<9Ḅ!"=70—f200—150=20gᐗ஺166.ூ%ᫀ௃Bூ(᪆௃⌱⚗BV
B,5ᜐᳮ᝞¨´¨u2©4000ã5├600·¨åæ3000JDJª/f├⚗"180ᐸ7ᦈ91420167.ூ%ᫀ௃Dூ(᪆௃X⚗@ßçè:;ᵬ,<9Ḅ!"=1000-600=400fgᐗᵬ,~ᐵḄᐸ78ᔠᦈ9100gᐗêᐭᶇᦈ9஺168.ூ%ᫀ௃ABCூ(᪆௃⌱⚗D,îï@ßçèæᡂjᔠḄ〉ᵨj5ᑣð20ñj97

97CPA5ᔠ〉ᵨ@ßçèᑣ஺169.ூ%ᫀ௃ADூ(᪆௃⌱⚗AV
⌱⚗B┯ôÐѾᩗᢗᢗᡂ=®¯@ᩗ,ᐕ./1250+ö÷ᐵD10=1260fgᐗF⌱⚗DV
⌱⚗C┯ô®¯@ᩗḄ,ᐕ./±2☢./ÝÞḄ4"w5ᐭwÑ<9X⚗ß:;2X20øwÑ<9Ḅ!"=1250—f1300—65=15fgᐗ஺170.ூ%ᫀ௃ACDூ(᪆௃ᵬ,
Ḅᐸ7ᦈ9=800-200-50X8=200fgᐗ஺ù,úûdᜓḄᐭ2./=800-50X8=400fgᐗ஺171.ூ%ᫀ௃Bூ(᪆௃ᐸ7ᩗ9¼ᐹᢗᐭ2./=5X20+1=101güᐗᢚᔠþÿ101X6.6=666.6ᐗ⌱⚗D┯2X18☢=20X6=120ᐗᢚᔠ120X6.9=828ᐗ!"Ḅᐸ%&ᔠᦈ(=828-666.6=161.4ᐗ⌱⚗B,!ᐸ-.ᐕ012ᑖ=120-101X6.9=131.1ᐗ5ᐟ7(=101X6.9-6.6=30.3ᐗ⌱⚗C┯஺ᢣ;<=.ᐕ>?@ᐸ01>ᐭᐸ%&ᔠᦈ(ḄBC᧕ឋᩗ(GᐹᢗJ◀LMNḄOᑭQRᢗJᡂTᦈU2ᑖḄ◀᜜>ᐭWX7(᜜ᐸ%YᐵḄᑭN[7ᜫᒹ^5ᐟ7(ᙳ`>ᐭᐸ%&ᔠᦈ(@abcNdᐭWX7(஺Wᐸef!"ghi>ᐭᐸ%&ᔠᦈ(Ḅj>ᑭNᡈ7ᜫ`Wlᐸ%&ᔠᦈ(-dm>ᐭᶇoᦈ(஺172.ூrᫀ௃Bூu᪆௃ᵬ.x201512ᨴ31{`>|Ḅo}~ᜓ=2000X8X7.8—1950X8X7.9=1560ᐗ஺173.ூrᫀ௃Cூu᪆௃᜜C᧕ឋJḄ5ᐟ>ᐭ.ᐕ017(᜜Ḅ5ᐟᔠJTᓄᩩḄ`>ᐭYᐵJᡂTḄ᜜ᐟᣚᡠḄ5ᐟ`>ᐭᵨ஺174.ூrᫀ௃Cூu᪆௃2093ᨴᡠḄ5ᐟ7ᜫ=ᐭgḄ5ᐟ7ᜫ+X᦮gḄ5ᐟ7ᜫ=240X8.25-8.21-240X8.22-8.21=7.2ᐗY`Ḅ>ᑖ98

98⚪¢᝞¤¥20X93ᨴ20{¥¥¦§o——ᐗ8.21X2401970.4ᵨ[8.25—8.21X240]9.6ª¥¦§o——8.25X240198020X93ᨴ31{¥¥¦§o««ᐗ[240X8.22-8.21]2.4ª¥ᵨ2.4175.ூrᫀ௃ABூu᪆௃⌱⚗C,⚜¯QRB}ឋ⚗°c5ᐟ⌱⚗D,±N²³Oᩗ´ᢗJQRµ¶᜜ᢗJ±NᢗJᢥ᯿C᧕{ḄᓽX5᳛ᢚ»¼>ᐭ½ᦈJTQRB}ឋ⚗°c5ᐟ஺176.ூrᫀ௃BCDூu᪆௃J¾¿⊤-ḄJ[¾¿⚗°ÁᵨJ¾¿⊤{ḄᓽX5᳛ᢚ»ᡠᨵὅᩗ(⚗°◀“ÅᑖÆᑭÇ”⚗°᜜ᐸ%⚗°ÁᵨgḄᓽX5᳛ᢚ»ᡠ=⌱⚗A,!⌱⚗BஹC[Dc,!஺177.ூrᫀ௃ABDூu᪆௃⌱⚗C,ᡠᨵὅᩗ(⚗°◀“ÅᑖÆᑭÇ”⚗°᜜ᐸ%⚗°ÁᵨgḄᓽX5᳛ᢚ»஺178.ூrᫀ௃ABDூu᪆௃⌱⚗A,ÊᦪOÌ`ᑖÍḄ᜜Î⊤ᢚ»=350X1-70%=105ᐗ⌱⚗B,ÐQRÑ.xḄ᜜Î⊤ᢚ»=350X70%=245ᐗ⌱⚗D,ᙠÓᑴᔠ¼Î⊤g`ÕÖ×Î⊤-ØÙX`ᦈ5ᐟ7ᜫÚ!"Ḅᵨ100ᐗdᐭᐸ%&ᔠᦈ(lÚÛÜᔠ¼ᑭÇ⊤-ᵨÝÊL100ᐗ஺179.ூrᫀ௃Cூu᪆௃⌱⚗A,µ¶Þ;JᢗJcßà?⌱⚗B,máC᧕ឋJᦈᑮḄßQRᢗJã1ßà?⌱⚗D,ᦈU`ᦈQRä⃩ã1ßà?஺180.ூrᫀ௃Bூu᪆௃⌱⚗A,ᢝᨵçáJ⚗°`᪷éYᐵê°ḄXëÝìᐸᜓíê°ᢝᨵçáJÝᜓëaḄîïᑡ⌱⚗C,ÙXçñᵨñ├▲ᡈX▲ô99

99CPAö>÷ᒕ«ᡈcù•Ḅᡈὅ⚜>ᙠ«ᑁü«ý§ñ├Ḅ2ᑖþᙠ“ÙXçñᵨ”⚗°-ᑡÿ
ᐭ“ᑁᑮḄ”⚗⌱⚗D,⚜ᦈ⚗᪷⚜ᦈᦈᡠ!ᔜ#$%Ḅ&'()*ᔠ,ᦪ.ᑡ஺181.ூ5ᫀ௃Bூ9᪆௃⌱⚗A┯=>?@ABCDEFᱥḄAB
HIJEFḄABCDK├⌱⚗BMNIO᧕(#NQRRST*UVḄᦈ⚗W⚗XYZ[T*UVḄ⌕]^SᢥT*ᑡ`⌱⚗C┯=bcCDdᑖNf?CD>?“⚜,CD”᪶VbchiNR^jkḄlm(no◤⌕ᓫrNf?>?“ᐸtᦈ”᪶VCDI
HK├⌱⚗D┯=uᯠw◅yX^S>?zᔠᜐᳮ}O᧕b~
X◤⌕ᑖ᪶V஺182.ூ5ᫀ௃Aூ9᪆௃⚗D!c⚗2!cᢗ⚗3ஹ4ஹ5!c⃩Ḅ⃩AT*=120+260+400=780ᐗ஺183.ூ5ᫀ௃ABCூ9᪆௃I,ᡠ¡,J¡,ᐵ£
᪀ᡂᐵὶ(ᐵ£஺184.ூ5ᫀ௃ABூ9᪆௃⌱⚗CᡠNfḄ“i§¨——ᐸti§¨”ªᙠ¬ᩗYᐭ“i§¨®i¯°”ᩗ±ឋO᧕ḄU³
!c“ᐸt´ᔠᦈ±Ḅµ¶T*”Ḅᑡ·ᑁ¸⌱⚗D,¹º»®®¼ḄAᣎ¾¿ᐭ“i§¨i/®i¯°”
!c“ᐸt´ᔠᦈ±Ḅµ¶T*”Ḅᑡ·ᑁ¸஺185.ூ5ᫀ௃CDூ5ᫀ௃⌱⚗A,Á·ÃÄÅᒹÇCD⊤ஹA⊤ஹᑭÊ⊤▬Ì⌱⚗B,Á·Ãᔜ,⌕ÍḄNf,ÎᑣÐIÑ·⊤ᡠÒᵨḄÎᑣyÔ஺186.ூ5ᫀ௃BCDூ9᪆௃⌱⚗A,ÕᑖdḄᑖdᓰᡠᨵᑖdᔠ,*Ḅ10%o187.ூ5ᫀ௃ACூ9᪆௃⌱⚗B┯=ÐÚWRᑴÜᜓḄ⚜Wᢥ᯿ᔠXQRÜᜓ⚜,Oß100

100àá⚪?2X182ᨴäCD⊤åæÄᑮåYᙠ1Sç>?⚗ᑡ·⌱⚗D,èéᐹᑮå?2X188ᨴäCD⊤åæÄᑮåYᙠ1Sç>?⚗ᑡ·஺188.ூ5ᫀ௃Aூ9᪆௃⌱⚗BஹCஹD!c,ëìíî஺189.ூ5ᫀ௃Dூ9᪆௃NfḄ⌴ðᡠkµCD=[3800-(4000-340)]X25%=35(ᐗ)ó᦮Ḅᶇöᦈ±=3800—(4000-340)-35=105(ᐗ)஺190.ூ5ᫀ௃Aூ9᪆௃⌱⚗A,᝞³å¶øḄó᦮·ÃÑᑭÊ⊤ᡠᨵὅᩗ±í⊤ḄiᦪஹCD⊤Ḅ&ᦪ஺191.ூ5ᫀ௃BCூ9᪆௃⌱⚗A,!cúᵨ,ëì⌱⚗B,ᑡ·⚗øíî!c,ëìíî⌱⚗C,!c,hẠøíî!c,ëìíî⌱⚗D,ᵫcýþᢗÿ
ᩗᢗ᪶Ḅ᧕ᐹᨵ!஺192.ூ$ᫀ௃ACDூ'᪆௃⌱⚗B,+,-.⌕┯12ᵨ45.6789᦮஺193.ூ$ᫀ௃BCூ'᪆௃;<=ᙠ2X20?9ᨴABCDᢝᨵFGHḄᑜᑖᩩLMN+OPᓽRSTᢚVWPXY☢[\]^_`ᐕ[\]bcGdᵨḄef]^Ḅgfᐭ=]\iᜫ஺ᡠl2X20?ḄᢚVdᵨ=(9800-200)/20X9/12=360(oᐗ)r_st├GᔠWP;=ḄY☢[\=9800-480X5.5=7160(oᐗ)ᜧ`ᐕ[\]bcGdᵨḄef6200oᐗ+T]\xᜓ960(7160-6200)oᐗ஺1ᑖz-{|{}ᢚV120{ᳮdᵨ120|{ᢝᨵFG=7160}ᢚV2640{=9800|{=]\iᜫ960101

101CPA:ᢝᨵFG=]\xᜓ960ᡠl78┯1OiḄᔠgf=120—960=—840oᐗ஺194.ூ$ᫀ௃Aூ'᪆௃⌱⚗A,ᨵᙠlᦈᑮP-⚗=஺⚪A`⚜ḄCD;ᩩL◤⌕=஺195.ூ$ᫀ௃Cூ'᪆௃ᵬ`M;.¢ᑜ£ᑭ¥¦fḄ=120—20—30—300=-470oᐗ஺ூT§௃⚪ᑭ¥ḄM¨ᒹª«.¢ᨵᐵḄ®¯c⍧ᦣ²³⊡dஹ¶·ᵨḄᔆ<Ḅ¹º»├d¼¯c½¾ᜓTḄ]\xᜓᜐÀÁÂᑁ=ÄXḄiᜫ.196.ூ$ᫀ௃ACDூ'᪆௃⌱⚗B,MᡈᨵÇ⚗ÈᑮḄ⊡ᨵÉᦈᑮP,-=ᓫË஺197.ூ$ᫀ௃ABDூ'᪆௃⌱⚗C,ᨬÍÎᦪÐᙠÑÒÓÕÖ;ÕᑁᔜØÙÚḄឋÜWḄ+;lÂ\஺198.ூ$ᫀ௃ADூ'᪆௃F᡻8ᔠW-ÞiᔠWÖÐᙠᔠW᪗Ḅ=+£᪗Ḅ=78]\àáâᢥä]\iᜫrÐᙠ᪗Ḅ=ḄÞiᔠWÜᐵåæCD⚜çèᩩLP+;⚜çè஺199.ூ$ᫀ௃ABCூ'᪆௃⌱⚗D,+ᦈἠê⚜ḄëYiᜫì᪷ê=çè⊤ïOPÐᙠḄ+ᦈἠêᦈðñò,cḄᑨô◤⌕᪷êõᩭÇ⚗Ḅᡈ÷løùᡠlᡈᨵÇ⚗஺200.ூ$ᫀ௃Aூ'᪆௃⌱⚗BஹCஹD,úûï12Ñᨴᑁcü£úûïBÐᙠñòḄýḄᡈὅ7ÿ
◤⌕᦮ᡈᨵḄᐭᔠᖪḄ᦮஺◀!"#$᜜ᐸ'#$()*Ḅᡈᨵ+ᓄᡈ᦮-ᑖ(#$/ᜐᳮ2102

10245⚪ᡈᨵ7ᩗ9ឋ;Ḅ</ᜐᳮ=ᡈᨵ7>?ᡈ@Aឋ;Ḅ᝞CDEFGH/IᑣKLMḄNOᐹᢥ᯿SᐕUVWᐸ+XᐭYZ9/ᜐᳮ<[ᢣM7SᐕUVWᐸ+Xᐭᐸ']ᔠᦈ9ḄN>?஺201.ூ`ᫀ௃Cூc᪆௃ef#$(ᔠᔜhijᙠᔠlmnoM᪷
qᩭs⚗ᡈu⚗ᡈᨵv⚗Ḅ)*wxhyz)᜜ᑶஹ}~᜜ᡈᐸ'>?hᔠᡈὅ⌕}~Ḅ஺wxhᔠlmoMḄᡈᨵ7GHᔠḄsᑖᢥ᯿ᐸᙠwxḄSᐕUᐭᢗ>ᡂ஺ᵬS⚗ᩗᢗ>Ḅᢗ>ᡂ=2300X6+500=14300ᐗ஺202.ூ`ᫀ௃Cூc᪆௃⌱⚗C¢ᵬS◤⌕£᜜}~100ᐗḄᔠ¤ij)*¥¦@Aᩩ¨7@A©ªᐭᔠᡂ=ᵬS⚗GHᔠḄᔠᡂ=1500X6+100=9100ᐗ஺«¬®¯DE7GHᔠ)*Ḅ°±¯ᵨᐭ³ᳮ¯ᵨ஺203.ூ`ᫀ௃BCDூc᪆௃⌱⚗A,´ᔣwx)*ᙠ¶©s·ᑴ(ḄGHᔠnᙠ©s·ᑴ(ḄGHᔠnASᔠº⊤nḄᖪ=1200-800+200
X100%=200ᐗ=⌱⚗C,<¼ᜫ·ᑴᩗᜐ¾¿Sᑖᩗᔠº⊤nᖪÀᢝ<+Â7200ᐗ=⌱⚗D,<¼ᜫ·ᑴᩗᔠº⊤nᜐ¾Ã300ᐗÄÅᨵ¿SÆwxᢝÇÈḄiÉÊ>?SᐕUË800+200+100—20
X20%ÌḄÍ84ᐗᐭ>SÎ஺205.ூ`ᫀ௃Dூc᪆௃wxÏᦪᩗÑÒḄÓYᩗᢗ>ᡂ1100ᐗÄᢥ᯿ѹ[ḄᩗÔÕ10%ÈMÅᨵ¿SÆwxÖᢝÇÈḄiÉÊ>?Ë108010000+800
X10%ᐗÌḄÍ20ᐗᙠᔠ>?@A⊤n᦮ᡠᨵὅᩗ9Øᐵ⚗ÚÛ>SÎ2020Üᔠº⊤ᡠᨵὅᩗ9ḄÝÞ7s20ᐗ஺206.ூ`ᫀ௃B103

103CPAF/Kூc᪆௃⌱⚗B,ßM>?ḄᢚáhâᵫÜ▲åᙳâ᦮7çèé⌴ÛâDE/ë᦮஺207.ூ`ᫀ௃Cூc᪆௃2020Ü12ᨴ31⚗ßM>?ᔠº⊤!Ḅ=400-400/5=320ᐗ஺208.ூ`ᫀ௃Bூc᪆௃2020Ü1ᨴ1ᔠ«¬º⊤Ḅ>SÎ=¿SᢥwxSᐕUᢝÇÈiÉÊ>?î☢UXÑÒᢝÔÕ-wxÏᦪᩗᡂ=220X5%-15=-4ᐗ஺209.ூ`ᫀ௃Dூc᪆௃ᢥ᯿wxñSiÉÊ>?SᐕUᢝÇÈ(ḄÊᑭó=500-250-200
X40%=480ᐗᔠº⊤nḄᢗ>ᦈ9=7000+3000
-[6000+480+200+8000-6000
]+200=1520ᐗ஺210.ூ`ᫀ௃BCDூc᪆௃⌱⚗A,¶©s·ᑴ(GHᔠÒḄ¿Sᙠôᑴᔠᑭó⊤ª¿Sƹ[·ᑴᩗõöº÷YøḄᦈᐭஹ¯ᵨஹᑭóùᐭᔠᑭó⊤஺211.ூ`ᫀ௃BDூc᪆௃⌱⚗B¢2020ÜÏᦪúZ9=2000û20%=400ᐗ=⌱⚗A┯ý2021ÜþÏᦪúZ9=-5000X20%=-1000ᐗ=⌱⚗C┯ý2021Ü12ᨴ31Ïᦪúᩗ9=825-5000X20%=-175ᐗ=⌱⚗D¢2021Ü12ᨴ31úᩗ9ÿ=6100—175=5925
ᐗ212.ூᫀ௃ACDூ᪆௃⌱⚗A,ᔠᖪ=12000-18000X60%=1200
ᐗ⌱⚗B,ᦪᩗᖪ⌱⚗C,20%ᩗ!"#$=4800-21000X20%=600
ᐗ%ᔠ&⊤(!"#$)=10800+600=11400
ᐗ*⌱⚗D,ᔠ+,&⊤(ᦪ-ᩗ.=21000X20%=4200
ᐗ஺213.ூᫀ௃ABDூ᪆௃᝞1ᑖ34᧕67“9:;4᧕”%ᑣ>?@ᔜ⚗4᧕BC9⚗ᜐE;#FGᜫIᑴᩗḄ4᧕LMNOᜐᳮ஺ᙠGᜫIᑴᩗRS%T9UᜐEVWXᜐEᢗ!Z>104

104\]⚪Ḅ_ᨵa;#FbcdᢝfOgḄh!ijḄk%ᔠ+,&⊤lCᐸnoᔠᦈ.%ᙠGᜫIᑴᩗ9qᐭGᜫIᑴᩗ?sḄt.஺214.ூᫀ௃Aூ᪆௃ᵬ#F2X19}~Mᙠ᜜ᩗᙳᦪ=8000X1.2-960X2/12=9440
ᵬ#F2X19}"Tᦈ.=4600/9440=0.49
ᐗ/஺215.ூᫀ௃Cூ᪆௃~Mᙠ᜜Ḅᩗᙳᦪ=7500X1.3=9750
%᦮Ḅᩗᙳᦪ=
1500—1500X6/12X3/12=187.5
%Tᦈ.=7350/
9750+187.5=0.74
ᐗ/஺216.ூᫀ௃Dூ᪆௃Og2019}~Mᙠ᜜ᩗᙳᦪ=1200X1.3+240X9/12X1.3=1794
%2019}"Tᦈ.=2400/1794=1.34
ᐗ/஺ᩗᎷMᩗ@Ḅᦪ=600—600X4/8=300
%OgḄ2019}᦮Ḅ~Mᙠ᜜ᩗᙳᦪ=1200X1.3+240X9/12X1.3+300X1.3=2184
%2019}Tᦈ.=2400/2184=1.10
ᐗ/஺217.ூᫀ௃BCDூ᪆௃¡¢£@¤7?sᙳ¥VḄV¦§ᐸjḄ%Z7¨ᑭ¡ᐹᨵ«ឋ%Z7t¡ᐹᨵឋ%ᡠ⌱⚗A¯%⌱⚗B¯ᩗ°jsᩗ±ḄMᩗV¦¤7?sᙳ¥²V¦%³?7~M´9µᑖ¶ZVἠ%Z¨ᑭ¡ᐹᨵឋ%Zt¡ᐹᨵ«ឋ%ᡠ⌱⚗Cஹ1¹º¯஺218.ூᫀ௃BCDூ᪆௃»ᑴ¼½+,&⊤%ᔜᑡ&s¿lÀ⌕ᨵ9Âs¿ᑡôTᦈ.%ÄÅᡠᨵs¿ᙳ>?ᑡ&Tᦈ.%ᓽÇᐸÈX"Tᦈ.³±%ᡠ⌱⚗A┯Ê஺219.ூᫀ௃ACDூ᪆௃⌱⚗B,ᑖ;>CÌ#F-_ᨵḄ?sᔠhᑭ͵ᑖ%ᓽᡷ◀ᦪ-t.஺220.ூᫀ௃ABD105

105CPAÐNOÑூ᪆௃⌱⚗C,ÒTᦈ.ÓÔ%ឋÓᜧ஺221.ூᫀ௃Aூ᪆௃ᨬᨵᑭ¥²X×⌕¥²Øᐰ³Ú%Ûᙠ×⌕¥²ᡈὅ¶º×⌕¥²Ḅ%¡>?³ᐵ!iᡈßàᨬᨵᑭ¥²ḄV¦CẠ%OÒᐸ#ᐕVã஺222.ூᫀ௃Bூ᪆௃⌱⚗B,¡Çᵨåãᢈç%>èᐜÇᵨê]ëìᐭã%í?³ᐵê]ëìᐭ㶺ᡈᑗïêMðÇᵨê]ëìᐭã஺223.ூᫀ௃Cூ᪆௃⌱⚗C,Z7ᐹᨵᱯs▲Ḅ³ᐵ!iᡈßà%óôõUìᐭãö÷ᙠᐸøù᦮Âs¿ᑁûê]ëḄ஺224.ூᫀ௃ABCூ᪆௃¡#ᐕVãOÒüÈý!i%ᓽÇþXᐸn!iᡈßàÿᔠ
ᵨḄᨬᵨ⌶ᢥ᯿ᐸᑣḄᓫᐗ!"#Ḅ$%&'()ᓫ⚗+,-஺225.ூ3ᫀ௃ABCD226.ூ3ᫀ௃BCDூ;᪆௃⌱⚗A,?@AὅC!DEFGHᙠᐵὶ$ᐵLM᝞OPQᨵST⊤Vᐵὶ$WXḄY᧕)ᢥ?@ᩩ\]ᡂḄᑣᐵὶ$WXY᧕'_`a?@AὅWXḄY᧕Y᧕bc'`adᐕbfḄgẠ஺227.ூ3ᫀ௃ABCD228.ூ3ᫀ௃Cூ;᪆௃⌱⚗C,klm

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