初级会计考试会计实务真题模拟题及答案第06套背题模式

《初级会计考试会计实务真题模拟题及答案第06套背题模式》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

⚪ᝅ⚪ᐳᒹ1ᝅᔁ⚪ᙳᫀ᪆ὃ.⚪⚪ᫀ.06ᝅ55⚪!ὃ.⚪⚪ᫀ.06ᝅ"ᓫ⌱⚪%1.&'()*ᡝḄ--./08800ᐗ2--3./09600ᐗ2-Ḅ45/01200ᐗ஺789-:;/0

1D
}ᳮᗐ⌼ᡂPᩞᧇᫀ:"!᪆`q((rᵨswxyᑭஹt᜜ᢗ'ஹt᜜ᣎ|ᙳ├2N:gh├⚗h/]}ᳮᗐ⌼ᡂḄPᩞᧇ2ᐵn⚗h/ᡷ2n⚗h/oOᜐᳮ஺"ᓫ⌱⚪%4.EFᨴjᨴḄ:gh2

27.bᑡἠÖד¯ἠÖ”᪶NḄp

3C<ᡝᵨh%18

4uôC2020VÝᜓḄ®Cᦪ23000ôC•ᑣ2020VöÝᜓ+òḄᢚâ2uᐗ஺A13B14.1015D47:ᫀ:B᪆:2020VöÝᜓ+òḄᢚâ=150-9/30000X3000=14.1uᐗ஺Mᓫ⌱⚪Q14.ᵬêëVøᡠᨵὅᩗû1000uᐗV4üçᑭþ100uᐗò½ÿ
10ᐗ
60ᐗᑖᑭ60ᐗᑖἠᑭ50ᐗ஺ᑣᵬ
ᡠᨵὅᩗ!"#$ᐗ஺A$990B$1100C$1040D$1030-ᫀ:C0᪆2ᵬ
ᡠᨵὅᩗ!=1000+100-60=1040#ᐗ$஺678
ஹ
ஹᑖἠᑭ:;ᡠᨵὅᩗᑁ=>?ᙳABCDᡠᨵὅᩗ!EF>ᓄ஺Hᓫ⌱⚪L15.ᔜOPQᜐᳮTUḄW⌕YZᙠ;\]PḄ^_`abAcdᑡA:;\]P^_Ḅf#$஺A$ghijB$k]PijC$lmk⊤D$]Pij-ᫀ:A0᪆:opqQrḄstᓫuḄᑖvPwx᪷_]Pij⌲{\]|opqQ}ḄᜧtᓫuḄᑖvPwx᪷_]Pijk⊤#lmk⊤$ᡈk]Pij\]஺Hᓫ⌱⚪L16.20198ᨴ1qhẆE⚗ᢈᨴᐳEFẆE400ᐗᐸᵨᓄḄ!100ᐗᔠᓄᩩḄ!300ᐗ஺8ᨴ

5wE?¡¢ᡂ஺¤q20198ᨴ¥¦ᐭᑭ¨!ḄẆE"#$ᐔOA$0B$1000300D$400-ᫀ:B0᪆2«ᨵᵨᓄḄ=ᑖᙠ¥¤¦ᐭ¬ᳮᵨB®¯ᑭ¨!஺°ẆE?¡¢ᡂᡠxᔠᓄᩩḄ!300ᐗ]ᐭ“ẆE”lmA®¯ᑭ¨!஺Hᓫ⌱⚪L17.dᑡᔜ⚗A¥ᑡᐭᑭ¨⊤“⃩qᦈᐭ”⚗mḄf#$஺A$├·ᩞᧇᦈᐭB$ᜐº»¼½¾ᦈᐭC$6¿ÀQᦈᐭD$ÁᒹÃᱥḄÁᦈᐭ-ᫀ:B0᪆:ᜐº»¼½¾ᦈ¥¦ᐭᑭ¨⊤Ḅ“½ᜐºᦈ”⚗m஺Hᓫ⌱⚪L18.
2X19Æᡠᨵὅᩗ!"2720ᐗǾᑭ¨900ᐗ67b8
90ᐗᔣᢗὅᑖÊᑭ400ᐗᑁx
100ᐗᢗὅËÌᢗ80ᐗ஺¤
2X19ᡠᨵὅᩗ!"#$ᐗ஺A$3130B$319003280D$3300-ᫀ:D0᪆2¤
ᡠᨵὅᩗ!=2720+900-400+80=3300#ᐗ$஺67b8
ஹ
fᡠᨵὅᩗᑁ=>?A®¯ᡠᨵὅᩗ!஺Hᓫ⌱⚪L19.q201910ᨴÍÎ⚗ÏᜓÑÃÀQᔠcᦈᐭ"50ᐗ⚜¦ᔠcᡂ"35ᐗᔠcÓÔᙠÕÖᔠc×Øᦈ7¥Ùᵨᙠ×ÚᑁÛÜᦈᐭḄab஺2019ØÛÜᦈᐭ10ᐗÝÞ202012ᨴ31ßàáâ"60%஺2020¤q¥ÛÜḄᦈᐭ"#$ᐗ஺

6A$30B$20C$35D$21-ᫀ:B0᪆:qᢥ᯿ᔠcḄæ᧕Óè!éxßàáâᡷ◀xìB¦íî¦ØÛÜḄᦈᐭïḄ!ÛÜᦈᐭ஺2020¤q¥ÛÜḄᦈᐭ=50X60%-10=20#ᐗ$oHᓫ⌱⚪L20.2X18qhẆE⚗ᢈᐳEFẆ250ᐗE1000ᐗᐸᔠᓄḄ!"800ᐗ஺2X191ᨴ1¤⚗»¼½ñᑮ⚜ᵨ⌶⚜¦ôᵨ5⚜¦¾õö"0,Ùᵨ▲ùᙳb¦6ú├ᑣ2X19¤⚗»¼½¥¦6ú├!"#$ᐗ஺A$800B$2500450D$160-ᫀ:D0᪆:»¼½ḄᐭPÓö=800ᐗ|¥¦6ú├!=800+5=160#ᐗ$஺H}⌱⚪L21.dᑡᔜ⚗ᐵ;kij⊤üýÛḄᨵ#$஺A$kijfᢣᙠB¦ḄÇ▭
ᓄḄᑴ
ḄᑴḄB"#ᧇ⊤&'C"▲*⚞ᧇᓫ&'D"./0ᡈ0/2Ḅᙠ4ᑡᙠ26ᫀ:AB:᪆:⌱⚗C,&'?@A⌱⚗D,BCDᡠ/FGH஺JK⌱⚪M22.Qᑡᔜ⚗Sᐵ'UVḄ⊤WGHḄᨵY"஺A"UVDZ[\Ḅ]᧕ᡈ_⚗`ᡂḄB"FbᨵᡠᨵᩗḄUdFe
ZḄUV᪶gC"hiḄjklFeZmᩭᑭpḄqᐭᡠ/Fe
UV᪶gD"HsUV◤uvᨵᐵᑭpw.eqᐭZxᐸᡂzᡈ{|e}.☠@

76ᫀ:ACD:᪆:UVDᢣZ[\Ḅ]᧕ᡈὅ_⚗`ᡂḄᵫZbᨵᡈὅᑴḄ⚜ZmᩭᑭpḄUd஺JK⌱⚪M23.QᑡS᪷Ḅp@ᐭᡂzᵨḄᨵY"஺A"l:◀ḄᐵḄ⊡B"ᦟC"Uஹᝄ£ஹ¤¥D"¦ᶭ¨◅ஹªὁ¨◅ஹᜫ¨◅ஹ¨◅®¨◅¯°¨◅6ᫀ:BCD:᪆:⌱⚗A,&'±⌨³ᑭᐭ“µᳮᵨ”¸¹஺JK⌱⚪M24.Qᑡ»ᔠ½¾¿z⌕ÁḄᨵY"஺A"¾#®┯Ã.ᵨÄ⁐ÆÇÈᦋÊËB"FÌÍᵨᙊÏÐÑᑏC"ÓÔ½FÌÕÖஹ◞⚓KÙÚ*Ḅᡝᙠ“ÜᡈÝ”Þᑁᑏ“à”ÊáᙠÚ*Þ“ᐗ”ã2ᵨ“8”⊤å6ᫀ:BCD:᪆:¾#®┯ÃFÌæçஹ᢬⊡ᡈᵨÄ⁐ÆÇÈᦋÊËéêᵨëḄìíÈG஺JK⌱⚪M25.Ù`UVḄᱯðᨵY"஺A"Fᐹᨵòᱥ`᝱B"ᐹᨵ.õsឋC"Fᐹᨵ.õsឋD"&'÷køឋUV6ᫀ:ABD:᪆:Ù`UVDFᐹᨵòᱥ`᝱ஹ.õsḄ÷køឋUV஺JK⌱⚪M26.Qᑡ¸¹S&'ᡂz¸¹ḄᨵY"஺A"úgU£ûᩭB"ᔠüÌᡂz

8CᔠýþᡂzDẆ
ᫀ:BCD᪆:ᡂᡂஹᡂḄᐹᑁᑖ᪶#Ḅ⚗%&⌕ᨵ“ᡂ”“ᑴ⌼-ᵨ”“ᔠ012ᡂ”“ᔠ045ᡂ”“Ẇ
”஺8#9:;ᩭᐳ0%⌱⚗A┯@஺AB⌱⚪D27.Fᑡᔜ⚗I%JKLM⊝OPḄ⊤RḄᨵSTSUA9VWஹᡠᨵὅᩗ_VWBXYZ[ஹᡠᨵὅᩗ_Z[CXYVWஹᡠᨵὅᩗ_Z[D9VWஹXYZ[ᫀ:AC᪆`9=XY+ᡠᨵὅᩗ_%L◤dᢝឤᐵh%⌱⚗BD┯@஺AB⌱⚪D28.Fᑡ⚗I%ij9kijXYᙳᨵḄKmឋoST஺AᔊqᡂBrsᡂCtuDvᐕxuᫀ`ACDy᪆:ij9ḄKmឋ&⌕ᨵᔊqᡂஹrsᡂஹtuஹvᐕxukz{:|஺ijXYḄKmឋ&⌕ᨵᔊqᡂஹtukvᐕxu஺}ὅᙳᨵḄKmឋoᔊqᡂஹtukvᐕxu஺AB⌱⚪D29.Fᑡᔜ⚗I%~ᑭ⊤I“⃩ᑭ”⚗ḄᨵST஺AḄt:Bᣎᦈᐭ0YᑭᦈᐭD9Ḅᜫᫀ:BD᪆:⌱⚗AKᐭᳮ-ᵨ%⃩ᑭ⌱⚗BஹDKᐭ⃩᜜ᦈ
%~⃩ᑭ⌱⚗CKᐭᢗ9ᦈ_%⃩ᑭ஺

9AB⌱⚪D30.Fᑡᔜ⚗I%᪀ᡂ£ᦈ¤¥ᐭ¤xuḄᨵST஺ATP§ᖪ├ªᦈᐭ«¬ᦈᑮḄx¥BT°±²³´µḄᒹ·-CT°±²³´µḄ¹ᩖ-DT├ª²ᱥḄᖪᢚᡷᫀ`ABC¿᪆:⌱⚗D,├ª²ᱥḄᖪᢚᡷÁÂÃZ├ª²¥%ᙠἠÆÇᑡḄÈÉᖪᢚᡷÊḄË|%~᪀ᡂ£ᦈ¤¥ᐭ¤xu஺AᑨÍ⚪D31.ᜧÐᳮÑÒ¿ÓᵨḄ9OÔÕ1ᢚÖ஺STATOPBT┯@ᫀ`A×᪆:◀ÙFÚÛ᜜,£Üᡠᨵ9KÕᢚÖ`জÞÕßᢚÖàáâãᵨḄ9஺ঝᓫæKxᐭ¤Ḅçᙢ஺é᜜ᱯëḄÚÛ%ᜐᦋ᡽ï%ðñᦋ⌼ஹᦋ᡽ïḄ9%ᨚÓKÕᢚÖ஺AᑨÍ⚪D32.ô⊤ôõÛஹö⃩ᡂ÷kt:ømḄù᪀ឋ⊤ú஺STATOPBT┯@ᫀ:A᪆:ô⊤ôõÛஹö⃩ᡂ÷kt:ømḄù᪀ឋ⊤ú஺ûᝅý᦮Ḅô⊤ÿ
ᒹ⊤ஹᑭ⊤ஹ⊤ஹᡠᨵὅᩗᡈᩗ⊤▬஺"ᑨ$⚪&33.*+,-ᔜᓫ⚗,12345ᦈᐭ8,
ᐜᑨ$;,123<ᔲ>?@A8BḄ,123D᝞F?@A8Hᑁ,-Ḅ,123஺AK4B┯NOᫀQB⊈᪆:*+UᖪWXᑴᩗZ[\]ᡝD_`<ᙠ@A8Hᑁᓽ,-,123ḄcdefgDh_`ᙠ@A8Bᓽ,123iᡂ8fg஺*+
᪷lm▭opD✌

10ᐜᑨ$,123<ᔲrsᙠ@A8Hᑁ,-ḄᩩuD᝞FrsDᑣ;,123>?ᙠ@A8B,-Ḅ,123஺"ᑨ$⚪&34.*+᪷lWḄgᱯBxyᳮ⌕|}Zᡂᩈ8D_ᡂm▭ᡂ஺AK4B┯NOᫀ:B᪆:ᑡ⚪Ḅᜓ⌱OᫀeDᨵAᡈAᔠ⚪ḄK4Oᫀ஺⚪ᐰ⌱rᑖD⌱Dᡠ⌱Ḅ⌱⚗0.5ᑖD⌱ஹ┯⌱ஹF⌱ᙳFᑖ஺"ᑨ$⚪&35.*+mḄᑭᡈᑖᑭᡈ¡¢⊡xᐸ¥Zᐭ¦Ḅ§D¨_©ᑖḄᑭ஺AK4B┯NOᫀ:A᪆:_©ᑖḄᑭ=mḄᑭᡈ+ᑖᑭᡈ-¢⊡+ᐸ¥Zᐭ஺"ᑨ$⚪&36.®-¯°±ᓫ§²*+®-¯°³´±§Fµ¶8,_᪷l®-¯°§·⁚⊤·᦮®-¯°±☢§஺AK4B┯NOᫀ:B᪆:®-¯°§·⁚⊤F>?»¼½¾D¿`Àᑮ᪶±ÃḄÄᵨDFᵨ?·᦮®-¯°±☢§஺¿ᨵ¶m▭}ƽ¾ᑮǦDÈ`É-·᦮஺"ᑨ$⚪&37.
ᦈ±°²ᔠËÌ<*+ÍᨵḄᦈÎÏḄᔠËᩗᑭDÐὅÑÒÓ஺AK4B┯NOᫀ:B᪆:
ᦈ±°²ᔠËÌ<*+ÍᨵḄᦈÎÏḄᔠËᩗᑭ஺
ᦈ±°<ÑᩩuḄᦈ°ᩗᑭDÔᔠË<ÎÕ?ᐸ¥ᩩu᝞ᐸ¥,123Ḅ,-Ḅᩗᑭ஺

11"ᑨ$⚪&38.×ØÑÙÙᡂḄᜫÛᐭᜐÝ஺AK4B┯NOᫀ:B᪆:×ØÑÙÙᡂḄᜫÛᐭ⃩+᜜àá஺"ᑨ$⚪&39.ᐸ¥ãᔠᦈᨵ_`äåDᡂ¨*+ᑭḄAᑖ஺AK4B┯NOᫀQAæ᪆:ᑖᐸ¥ãᔠᦈ⚗Ãᑣᙠrs*+çÛèᑣéḄᩩu8D_êᑖëÉDìÔᡂ¨*+ᑭḄAᑖ஺"ᑨ$⚪&40.ᡃî*+ᑭ⊤Ḅ}᪀¨ᓫðñ஺AK4B┯NOᫀ:B᪆:ᡃî*+ᑭ⊤Ḅ}᪀¨ðñ஺"ᓫ⌱⚪&41.ᵬôõö÷øAùúøû201910ᨴ18³®-Z±þñÿᐭ◤ḄᵨᘤᜓᵨἠḄ3000ᐗ390ᐗ"#$%&%&ᵨἠḄ%&100ᐗ9ᐗ"#$(◅&10ᐗ*+ὃ⇋.஺*1.012&60ᐗ⚞ᵨ5678ᩞᧇᡂ5100ᐗ⚞ᵨ567ᢇ=ᡂ5180ᐗ?ᢇ=Ḅ@AB200ᐗDᕒFG50ᐗ஺*2.2019I12ᨴ1K?ᘤᜓLᑮ⚜OPQᵨR᝱஺ᵬUV⚜W?ᘤᜓḄQᵨI▲5I⚜WYZ175ᐗ\ᵨI▲]ᙳ_W`ᢚb஺*3.2020I12ᨴ31K?ᘤᜓ⚜WcᩭefghḄe2800ᐗUᐕjᜐl&ᵨḄY2780ᐗ஺ᵬUVm?ᜓḄ⚜WQᵨI▲ஹ⚜WYZoᢚbp_(ᢝ+r஺*4.2021I12ᨴ31K?ᘤᜓḄPᦈuf2500ᐗ஺⊡ᐙxyzPᦈuf{ᢥ?}O~⚜WcᩭefgheUᐕjᜐl&ᵨḄY8ᑣ஺ᵬUVᐭ?ᘤᜓḄᜐᳮḄ*.o

12A.zᙠ13000{&-{*⚗.390z3390B.zᙠ13110{&-{*⚗.399z3509C.zᙠ13100{&-{*⚗.399z3499D.zᙠ13120{&-{*⚗.399:3519¡ᫀ:B£᪆:67᜜◤⌕ḄᘤᜓᐸḄ⚗P¨©ᡷ#$Ḅ+«%&¬(◅&◤⌕Wᐭᙠ1ᡂ52஺ᡠ¨{®¯ᑴḄ±Wᑖ³zzᙠ13110{&-{*⚗.399*390+9.z3509µ¶⌱⚪¹42.ᵬUV*»¼D.2019I10ᨴ18K¨½p¾ᐭ◤ḄᵨᘤᜓᵨἠḄ3000ᐗ390ᐗ"#$%&%&ᵨἠḄ%&100ᐗ9ᐗ"#$(◅&10ᐗ*+ὃ⇋.஺*1.012&60ᐗ⚞ᵨ5678ᩞᧇᡂ5100ᐗ⚞ᵨ567ᢇ=ᡂ5180ᐗ?ᢇ=Ḅ@AB200ᐗDᕒFG50ᐗ஺*2.2019I12ᨴ1K?ᘤᜓLᑮ⚜OPQᵨR᝱஺ᵬUV⚜W?ᘤᜓḄQᵨI▲5I⚜WYZ175ᐗ\ᵨI▲]ᙳ_W`ᢚb஺*3.2020I12ᨴ31K?ᘤᜓ⚜WcᩭefghḄe2800ᐗUᐕjᜐl&ᵨḄY2780ᐗ஺ᵬUVm?ᜓḄ⚜WQᵨI▲ஹ⚜WYZoᢚbp_(ᢝ+r஺*4.2021I12ᨴ31K?ᘤᜓḄPᦈuf2500ᐗ஺⊡ᐙxyzPᦈuf{ᢥ?}O~⚜WcᩭefgheUᐕjᜐl&ᵨḄY8ᑣ஺¿ᑡᐵÂᵬUVᙠᘤᜓḄ012Ḅ±Wᜐᳮ⊤Ä+Ḅ*.஺A.ᵬUV⚞ᵨ567᜜8ᩞᧇᵨÂᘤᜓḄ{®Å8ᩞᧇÆÇḄ½ÈᜐᳮB.ᵬUV⚞ᵨ567Ḅ=ᵨÂᘤᜓḄ{®ÉÊᢥ=Ḅᡂ5Wᐭᙠ12C.ᵬUV}O~Ḅᐭ3500ᐗD.ᵬUV}O~Ḅᐭ3675ᐗ¡ᫀ:AD£᪆:012⚞ᵨ567᜜8ᩞᧇᐸḄ⚗ËÌ©ᡷᡠ¨⌱⚗A+"}O~Ḅᐭᡂ5=3110+60+100+180+50=3500*ᐗ.ᡠ¨⌱⚗D+஺µᓫ⌱⚪¹43.ᵬUV*»¼D.2019I10ᨴ18K¨½p¾ᐭ◤ḄᵨᘤᜓᵨἠḄ3000ᐗ390ᐗ"#$%&%&ᵨἠḄ%&100ᐗ9ᐗ"#$(◅&10ᐗ*+ὃ⇋.஺*1.012&60

13ᐗ⚞ᵨ5678ᩞᧇᡂ5100ᐗ⚞ᵨ567ᢇ=ᡂ5180ᐗ?ᢇ=Ḅ@AB200ᐗDᕒFG50ᐗ஺*2.2019I12ᨴ1K?ᘤᜓLᑮ⚜OPQᵨR᝱஺ᵬUV⚜W?ᘤᜓḄQᵨI▲5I⚜WYZ175ᐗ\ᵨI▲]ᙳ_W`ᢚb஺*3.2020I12ᨴ31K?ᘤᜓ⚜WcᩭefghḄe2800ᐗUᐕjᜐl&ᵨḄY2780ᐗ஺ᵬUVm?ᜓḄ⚜WQᵨI▲ஹ⚜WYZoᢚbp_(ᢝ+r஺*4.2021I12ᨴ31K?ᘤᜓḄPᦈuf2500ᐗ஺⊡ᐙxyzPᦈuf{ᢥ?}O~⚜WcᩭefgheUᐕjᜐl&ᵨḄY8ᑣ஺ᵬUVm?ᘤᜓ2020I{W`Ḅᢚbf*.ᐗ஺A.656.258.6650700D.668.4¡ᫀ:B£᪆zᵬUVm?ᘤᜓ2020I{W`Ḅᢚbf=*3500-175.+5=665*ᐗ.஺µᓫ⌱⚪¹44.ᵬUV*»¼D.2019I10ᨴ18K¨½p¾ᐭ◤ḄᵨᘤᜓᵨἠḄ3000ᐗ390ᐗ"#$%&%&ᵨἠḄ%&100ᐗ9ᐗ"#$(◅&10ᐗ*+ὃ⇋.஺*D012&60ᐗ⚞ᵨ5678ᩞᧇᡂ5100ᐗ⚞ᵨ567ᢇ=ᡂ5180ᐗ?ᢇ=Ḅ@AB200ᐗDᕒFG50ᐗ஺*2.2019I12ᨴ1K?ᘤᜓLᑮ⚜OPQᵨR᝱஺ᵬUV⚜W?ᘤᜓḄQᵨI▲5I⚜WYZ175ᐗ\ᵨI▲]ᙳ_W`ᢚb஺*3.2020I12ᨴ31K?ᘤᜓ⚜WcᩭefghḄe2800ᐗUᐕjᜐl&ᵨḄY2780ᐗ஺ᵬUVm?ᜓḄ⚜WQᵨI▲ஹ⚜WYZoᢚbp_(ᢝ+r஺*4.2021I12ᨴ31K?ᘤᜓḄPᦈuf2500ᐗ஺⊡ᐙxyzPᦈuf{ᢥ?}O~⚜WcᩭefgheUᐕjᜐl&ᵨḄY8ᑣ஺ᵬUVm?ᘤᜓ2021I{W`Ḅᢚbf*.ᐗ஺A.668.4B.651.250665D.656.25¡ᫀ:D£᪆:2020I12ᨴ31K}O~☢=3500-665=2835ᐗ"ᘤᜓḄPᦈuf2800ᐗ*Uᐕjᜐl&ᵨḄY⚜Wcᩭefghe8ᑣO.j35"}O~☢ÐjÑ2800஺ᵫ“ᵬUVm?ᜓḄ⚜WQᵨI▲ஹ⚜WYZoᢚbp_(ᢝ+r"ᡠ¨ᵬUVm?ᘤᜓ2021I{W`Ḅᢚbf=*2800-175.;4=656.25*ᐗ.஺

14µ¶⌱⚪¹45.ᵬUV*»¼D.2019I10ᨴ18K¨½p¾ᐭ◤ḄᵨᘤᜓᵨἠḄ3000ᐗ390ᐗ"#$%&%&ᵨἠḄ%&100ᐗ9ᐗ"#$(◅&10ᐗ*+ὃ⇋.஺*1.012&60ᐗ⚞ᵨ5678ᩞᧇᡂ5100ᐗ⚞ᵨ567ᢇ=ᡂ5180ᐗ?ᢇ=Ḅ@AB200ᐗDᕒFG50ᐗ஺*2.2019I12ᨴ1K?ᘤᜓLᑮ⚜OPQᵨR᝱஺ᵬUV⚜W?ᘤᜓḄQᵨI▲5I⚜WYZ175ᐗ\ᵨI▲]ᙳ_W`ᢚb஺*3.2020I12ᨴ31K?ᘤᜓ⚜WcᩭefghḄe2800ᐗUᐕjᜐl&ᵨḄY2780ᐗ஺ᵬUVm?ᜓḄ⚜WQᵨI▲ஹ⚜WYZoᢚbp_(ᢝ+r஺*4.2021I12ᨴ31K?ᘤᜓḄPᦈuf2500ᐗ஺⊡ᐙxyzPᦈuf{ᢥ?}O~⚜WcᩭefgheUᐕjᜐl&ᵨḄY8ᑣ஺¿ᑡᐵÂᵬUVm?ᘤᜓᢝᨵ×ØḄ±Wᜐᳮ⊤ÄḄ*A.}O~W`ᢚbḄf{Wᐭᑴ⌼&ᵨB.}O~jËᜓÚᙠ¨±W×Ø+½u02021I12ᨴ31K}O~jD.2021I12ᨴ31K}O~☢2500ᐗ¡ᫀ:AB£᪆:⌱⚗Az?ᘤᜓᡠᵨḄᡠ¨ᢚbWᐭᑴ⌼&ᵨ"⌱⚗CD┯Üz2021I12ᨴ31K?ᜓ☢=2800-656.25=2143.75ᐗÝÂPᦈuf2500ᐗᡠ¨}O~cj஺µ¶⌱⚪¹46.Þ67ᓫßàáᓫ67ᨵâã5äØåæᜧhᵬஹèéê=\ᵨ=ê_Wë=ᡂ5஺ìᨵâíᵯäØᐰᔆ`ííᵯñíᵯäØḄ&ᵨᐰòó0“ᡂ5-ôõᡂ5”÷øùú᪶ë஺2019I12ᨴüᨵᐵᡂ5&ᵨ~ᧇ᝞¿z*1.12ᨴüÈᩞᧇþÿ᝞
⚞ᵨᩞᧇ2400ᓟᓟ▭ᡂ40ᐗᐳᵨᵬஹᔜ200ᵬᩞᧇ!ὑ#$%6ᓟᩞᧇ!ὑ#$%4ᓟᩞᧇᡂᢥ᯿#$!ὑ)*+,-ᑖ/01ᳮ34⚞ᵨ50ᓟ6ᵯ⚞ᵨ100ᓟ஺:2;12ᨴ>?@ABCDEF᝞
BGCD150000ᐗ1ᳮGᕒCD30000ᐗ6ᵯBGCD40000ᐗJK-L1ᳮGᕒCD28000ᐗBGCDᢥBN*+ᙠᵬஹ,-ᑖ/ᨴᵬBN4000PNBN16000PN஺:3;12ᨴ>QRS#TᢚVW᝞
XᜓᢚVW32000ᐗ6ᵯXᜓᢚVW11000ᐗJK-L1ᳮ341ᳮXᜓᢚVW4000ᐗ஺:4;12ᨴ>Z[-\]^@ᐸ`Wᵨ^a᝞
bcW24000ᐗ6ᵯbcW12000ᐗ஺:5;12ᨴ>6ᵯd᜜

15R6fgEF᝞
45000hJK-L1ᳮ345000h஺:6;ᵬᨴiஹᨴjkᙠ஺ᨴiᙠlmᩞᧇᡂ%27600ᐗᨴoB180ᨴjᙠ40஺ᡂpᵨqr)*+sᙠᨴjoBtᙠuᑖ/ᨴjᙠoBvh%50%,yᩞᧇᙠz{N|}ᢗᐭ஺⌕:᪷Tᧇὃ⇋ᐸ`ᑖ᪆
ᑡP⚪஺᪷Tᧇ:1;t:2;,12ᨴ>ᵬஹ?ᑖ/ḄᩞᧇWᵨt?ᑖ/ḄABCDḄ:;oA;ᵬ?ᑖ/ḄᩞᧇWᵨ57600ᐗ,?ᑖ/ḄABCD30000ᐗB;ᵬ?ᑖ/ḄᩞᧇWᵨ57600ᐗ,?ᑖ/ḄABCD120000ᐗ0?ᑖ/ḄᩞᧇWᵨ38400ᐗ,?ᑖ/ḄABCD120000ᐗD;?ᑖ/ḄᩞᧇWᵨ38400ᐗ,?ᑖ/ḄABCD30000ᐗᫀ:AC᪆ᵬ?ᑖ/ḄᩞᧇWᵨ=2400X40/(200X6+200X4)X200X6=57600(ᐗ)?ᑖ/ḄABCD=150000/(4000+16000)X4000=30000(ᐗ)0?ᑖ/ḄᩞᧇWᵨ=2400X40/(200X6+200X4)X200X4=38400(ᐗ)?ᑖ/ḄABCD=150000/(4000+16000)X16000=120000(ᐗ)஺¢£⌱⚪¥47.§JK%ᓫ©ª«ᓫJKXᨵ|®¯ᜧ)ᵬஹ±²pᵨ²sQ³ᡂ஺´Xᨵ|6ᵯ%ᐰᔆR66ᵯ·g6ᵯḄWᵨᐰ3¸¹“ᡂ-¼½ᡂ”¿ÀÁÂ᪶³஺2019Å12ᨴ>ᨵᐵᡂWᵨTᧇ᝞
:D12ᨴ>ÇaᩞᧇEF᝞
⚞ᵨᩞᧇ2400ᓟᓟ▭ᡂ40ᐗᐳᵨᵬஹᔜ200ᵬᩞᧇ!ὑ#$%6ᓟᩞᧇ!ὑ#$%4ᓟᩞᧇᡂᢥ᯿#$!ὑ)*+,-ᑖ/01ᳮ34⚞ᵨ50ᓟ6ᵯ⚞ᵨ100ᓟ஺:2;12ᨴ>?@ABCDEF᝞
BGCD150000ᐗ1ᳮGᕒCD30000ᐗ6ᵯBGCD40000ᐗJK-L1ᳮGᕒCD28000ᐗBGCDᢥBN*+ᙠᵬஹ,-ᑖ/ᨴᵬBN4000PNBN16000PN஺:3;12ᨴ>QRS#TᢚVW᝞
XᜓᢚVW32000ᐗ6ᵯXᜓᢚVW11000ᐗJK-L1ᳮ341ᳮXᜓᢚVW4000ᐗ஺:4;12ᨴ>Z[-\]^@ᐸ`Wᵨ^a᝞
bcW24000ᐗ6ᵯbcW12000ᐗ஺:5;12ᨴ>6ᵯd᜜R6fgEF᝞
45000hJK-L1ᳮ345000h஺:6;ᵬᨴiஹᨴjkᙠ஺ᨴiᙠlmᩞᧇᡂ%27600ᐗᨴoB180ᨴjᙠ40஺ᡂpᵨqr)*+sᙠᨴjoBtᙠuᑖ/ᨴjᙠoBvh%50%,yᩞᧇᙠz{N|}ᢗᐭ஺⌕:᪷Tᧇὃ⇋ᐸ`ᑖ᪆
ᑡP⚪஺᪷Tᧇ:2;,12ᨴ>ᑖ/ABCD
ᑡᔜ⚗⊤Ḅ:;஺A;ᡂÊË150000ᐗB;?@ABCDÊË248000ᐗC;ᑴ⌼WᵨÊË30000ᐗ

16D;¼½ᡂÊË40000ᐗᫀ:ABCD᪆:Îᡂ-ᡂ-ᵬ30000-120000-¼½ᡂ40000ᑴ⌼Wᵨ300001ᳮWᵨ28000Ï?@ABCD248000¢ᓫ⌱⚪¥48.§JK%ᓫ©ª«ᓫJKXᨵ|®¯ᜧ)ᵬஹ±²pᵨ²sQ³ᡂ஺´Xᨵ|6ᵯ%ᐰᔆR66ᵯ·g6ᵯḄWᵨᐰ3¸¹“ᡂ-¼½ᡂ”¿ÀÁÂ᪶³஺2019Å12ᨴ>ᨵᐵᡂWᵨTᧇ᝞
:1;12ᨴ>ÇaᩞᧇEF᝞
⚞ᵨᩞᧇ2400ᓟᓟ▭ᡂ40ᐗᐳᵨᵬஹᔜ200ᵬᩞᧇ!ὑ#$%6ᓟᩞᧇ!ὑ#$%4ᓟᩞᧇᡂᢥ᯿#$!ὑ)*+,-ᑖ/01ᳮ34⚞ᵨ50ᓟ6ᵯ⚞ᵨ100ᓟ஺:2;12ᨴ>?@ABCDEF᝞
BGCD150000ᐗ1ᳮGᕒCD30000ᐗ6ᵯBGCD40000ᐗJK-L1ᳮGᕒCD28000ᐗBGCDᢥBN*+ᙠᵬஹ,-ᑖ/ᨴᵬBN4000PNBN16000PN஺:3;12ᨴ>QRS#TᢚVW᝞
XᜓᢚVW32000ᐗ6ᵯXᜓᢚVW11000ᐗJK-L1ᳮ341ᳮXᜓᢚVW4000ᐗ஺:4;12ᨴ>Z[-\]^@ᐸ`Wᵨ^a᝞
bcW24000ᐗ6ᵯbcW12000ᐗ஺:5;12ᨴ>6ᵯd᜜R6fgEF᝞
45000hJK-L1ᳮ345000h஺:6;ᵬᨴiஹᨴjkᙠ஺ᨴiᙠlmᩞᧇᡂ%27600ᐗᨴoB180ᨴjᙠ40஺ᡂpᵨqr)*+sᙠᨴjoBtᙠuᑖ/ᨴjᙠoBvh%50%,yᩞᧇᙠz{N|}ᢗᐭ஺⌕:᪷Tᧇὃ⇋ᐸ`ᑖ᪆
ᑡP⚪஺᪷Tᧇ:1;Ð:5;,
ᑡᔜ⚗Ñᐵ12ᨴjᑖ/Òa6ᵯWᵨḄÓQᜐᳮḄ:;஺A;Îᑴ⌼Wᵨ603001ᳮWᵨ6700Ïᡂ-¼½ᡂ67000B:ᑴ⌼Wᵨ567001ᳮWᵨ6300Ïᡂ-¼½ᡂ63000C;Îᡂ-¼½ᡂ495001ᳮWᵨ5500Ïᡂ-¼½ᡂ55000D;Îᑴ⌼Wᵨ50400├ÖWᵨ5600Ï:ᡂ-¼½ᡂ56000ᫀ:A᪆¼½ᡂᔠQ=100X40:ᩞᧇ;+40000:CD;+11000:ᢚV;+12000:bcW;=67000:ᐗ;06ᵯd᜜ᑖ/᳛=67000/:45000+5000;=1.340=1.34X45000=60300:ᐗ;;JK-L1ᳮ34=1.34X5000=6700:ᐗ;஺Îᑴ⌼Wᵨ603001ᳮWᵨ6700Ïᡂ-¼½ᡂ67000¢ᓫ⌱⚪¥

1749.§JK%ᓫ©ª«ᓫJKXᨵ|®¯ᜧ)ᵬஹ±²pᵨ²sQ³ᡂ஺´Xᨵ|6ᵯ%ᐰᔆR66ᵯ·g6ᵯḄWᵨᐰ3¸¹“ᡂ-¼½ᡂ”¿ÀÁÂ᪶³஺2019Å12ᨴ>ᨵᐵᡂWᵨTᧇ᝞
:1;12ᨴ>ÇaᩞᧇEF᝞
⚞ᵨᩞᧇ2400ᓟᓟ▭ᡂ40ᐗᐳᵨᵬஹᔜ200ᵬᩞᧇ!ὑ#$%6ᓟᩞᧇ!ὑ#$%4ᓟᩞᧇᡂᢥ᯿#$!ὑ)*+,-ᑖ/01ᳮ34⚞ᵨ50ᓟ6ᵯ⚞ᵨ100ᓟ஺:2;12ᨴ>?@ABCDEF᝞
BGCD150000ᐗ1ᳮGᕒCD30000ᐗ6ᵯBGCD40000ᐗJK-L1ᳮGᕒCD28000ᐗBGCDᢥBN*+ᙠᵬஹ,-ᑖ/ᨴᵬBN4000PNBN16000PN஺:3;12ᨴ>QRS#TᢚVW᝞
XᜓᢚVW32000ᐗ6ᵯXᜓᢚVW11000ᐗJK-L1ᳮ341ᳮXᜓᢚVW4000ᐗ஺:4;12ᨴ>Z[-\]^@ᐸ`Wᵨ^a᝞
bcW24000ᐗ6ᵯbcW12000ᐗ஺:5;12ᨴ>6ᵯd᜜R6fgEF᝞
45000hJK-L1ᳮ345000h஺:6;ᵬᨴiஹᨴjkᙠ஺ᨴiᙠlmᩞᧇᡂ%27600ᐗᨴoB180ᨴjᙠ40஺ᡂpᵨqr)*+sᙠᨴjoBtᙠuᑖ/ᨴjᙠoBvh%50%,yᩞᧇᙠz{N|}ᢗᐭ஺⌕:᪷Tᧇὃ⇋ᐸ`ᑖ᪆
ᑡP⚪஺᪷TᧇপÐ:5;,12ᨴ>ÁÂḄᑴ⌼Wᵨ:;ᐗ஺A;88000B;13840001447000;148300ᫀ:D᪆ᑴ⌼Wᵨ50X40:ᩞᧇ;+30000:GB;+32000:ᢚV;+24000:bcW;+60300:ᵯW;=148300:ᐗ;஺¢ᓫ⌱⚪¥50.§JK%ᓫ©ª«ᓫJKXᨵ|®¯ᜧ)ᵬஹ±²pᵨ²sQ³ᡂ஺´Xᨵ|6ᵯ%ᐰᔆR66ᵯ·g6ᵯḄWᵨᐰ3¸¹“ᡂ-¼½ᡂ”¿ÀÁÂ᪶³஺2019Å12ᨴ>ᨵᐵᡂWᵨTᧇ᝞
:1;12ᨴ>ÇaᩞᧇEF᝞
⚞ᵨᩞᧇ2400ᓟᓟ▭ᡂ40ᐗᐳᵨᵬஹᔜ200ᵬᩞᧇ!ὑ#$%6ᓟᩞᧇ!ὑ#$%4ᓟᩞᧇᡂᢥ᯿#$!ὑ)*+,-ᑖ/01ᳮ34⚞ᵨ50ᓟ6ᵯ⚞ᵨ100ᓟ஺:2;12ᨴ>?@ABCDEF᝞
BGCD150000ᐗ1ᳮGᕒCD30000ᐗ6ᵯBGCD40000ᐗJK-L1ᳮGᕒCD28000ᐗBGCDᢥBN*+ᙠᵬஹ,-ᑖ/ᨴᵬBN4000PNBN16000PN஺:3;12ᨴ>QRS#TᢚVW᝞


18XᜓᢚVW32000ᐗ6ᵯXᜓᢚVW11000ᐗJK-L1ᳮ341ᳮXᜓᢚVW4000ᐗ஺:4;12ᨴ>Z[-\]^@ᐸ`Wᵨ^a᝞
bcW24000ᐗ6ᵯbcW12000ᐗ஺:5;12ᨴ>6ᵯd᜜R6fgEF᝞
45000hJK-L1ᳮ345000h஺:6;ᵬᨴiஹᨴjkᙠ஺ᨴiᙠlmᩞᧇᡂ%27600ᐗᨴoB180ᨴjᙠ40஺ᡂpᵨqr)*+sᙠᨴjoBtᙠuᑖ/ᨴjᙠoBvh%50%,yᩞᧇᙠz{N|}ᢗᐭ஺⌕:᪷Tᧇὃ⇋ᐸ`ᑖ᪆
ᑡP⚪஺᪷Tᧇ:1;Ð:6;,ᨴoBḄlmᩞᧇᡂ:;ᐗA;31418.188;38400054000D;59400ᫀ:C᪆:ᨴoBḄlmᩞᧇᡂ=:27600+38400;/:180+40;X180=54000:ᐗ;஺¢£⌱⚪¥51.ᵬcÛ%ÊÜÝ|ÞßÝJK〉ᵨḄÊÜÝÝ᳛%13%,〉ᵨḄᡠâÝÝ᳛%25%஺├ÖᡂᢥãäKg⌲⚗æÒ஺2019ÅhᵬcÛÇ᝞
ãäKg::1;5ᨴ1ç├ÖA1600ècÛ├Öéê%80000ᐗ├Öᡂ%48000ᐗ஺%ëì├ᵬcÛèícÛ15%ḄᖪKᢚᡷðzᐹëÊÜÝòᵨÇἠ஺ôãÇaôõöᦈᐭøᩩ஺:2;6ᨴ10ç3ᑖAḄúêûᔠücÛ⌨A800஺rçᵬcÛᢥú#ᔣcÛzᐹÊÜÝòᵨÇἠ:ÿ
├⌨ᐕᡷ├⚗⌨ᖪᦈᐭ⌨ᐵ⚗!ᦈᑮ஺$3
ᵨ'()*+,ᳮ.ᵨ2000ᐗ23456ᜓ1000ᐗ஺├9:;Ḅ=>?@ABC2100ᐗ:;ḄᦟE.▬GC900ᐗ஺$4
ᎷKLMKNOP23456ᜓQRSḄTᵨUᜫWᐕᡷ◀,Z▭\]45Uᜫ^_ᐕᡷ◀◀`a᜜Wὃ⇋ᐸfgh᦮j⚗஺᪷lmᧇ$1
,oᑡqLrsRḄt$
஺A
5ᨴ1x஺├A9:RSḄy⃩O{ᦈᐭC90400ᐗB
5ᨴ1x├A9:RSḄ:ᦈ5C76840ᐗC
5ᨴ1x.├A9:RSḄy⃩O{ᡂC48000D
5ᨴ1x├A9ᐭ“:;.:;$├⚗
”ḄC10400ᫀ:BC᪆:5ᨴ1x:ᦈ576840y⃩O{ᦈᐭ80000X$1-15%
68000:;.:;$├⚗
8840$68000*13%
y⃩O{ᡂ48000)ᖪ48000

19⌱⚪52.ᵬCgNO〉ᵨḄ᳛C13%,〉ᵨḄᡠ£᳛C25%஺9├ᡂᢥ¥¦O{⌲⚗¨©஺2019ª«ᵬ\]᝞o¥¦O{:$1
5ᨴ1x├A91600®¯9├°±C80000ᐗ9├ᡂC48000ᐗ஺C²³├ᵬ®´¯15%ḄᖪOᢚᡷ¶·ᐹ²¹ᵨ\ἠ஺9¥\»¼½ᦈᐭRSᩩ஺$2
6ᨴ10xP¿ᑖA9ḄM±ÁᔠÃWį⌨A9800஺xᵬᢥMKᔣ¯·ᐹ¹ᵨ\ἠ$Æ
├⌨ᐕᡷ├⚗⌨ᖪᦈᐭ⌨ᐵ⚗!ᦈᑮ஺$3
ᵨ'()*+,ᳮ.ᵨ2000ᐗ23456ᜓ1000ᐗ஺├9:;Ḅ=>?@ABC2100ᐗ:;ḄᦟE.▬GC900ᐗ஺$4
ᎷKLMKNOP23456ᜓQRSḄTᵨUᜫWᐕᡷ◀,Z▭\]45Uᜫ^_ᐕᡷ◀◀`a᜜Wὃ⇋ᐸfgh᦮j⚗஺᪷lmᧇ$2
oᑡqLrsRḄt$
஺A)6ᨴ10x,P¿ᑖA9È⌨,:É\»ᖪ24000ᐗB)6ᨴ10x,P¿ᑖA9È⌨,:Éy⃩O{ᡂ24000ᐗ06ᨴ10H,P¿ᑖA9È⌨,:Éy⃩O{ᦈᐭ40000ᐗD
6ᨴ10xP¿ᑖA9È⌨,:É:ᦈ538420ᐗᫀ:BD᪆5ᨴ1x├A91600®¯Ë6ᨴ10xP¿ᑖA9ḄM±ÁᔠÃWį⌨A9800ËÌ⌨᳛C800/1600=50966ᨴ103y⃩O{ᦈᐭ34000$68000*50%
:;.:;$├⚗
4420$34000X13%
:ᦈ538420)ᖪ24000y⃩O{ᡂ24000ᓫ⌱⚪53.ᵬCgNO〉ᵨḄ᳛C13%,〉ᵨḄᡠ£᳛C25%஺9├ᡂᢥ¥¦O{⌲⚗¨©஺2019ª«ᵬ\]᝞o¥¦O{:$1
5ᨴ1x├A91600®¯9├°±C80000ᐗ9├ᡂC48000ᐗ஺C²³├ᵬ®´¯15%ḄᖪOᢚᡷ¶·ᐹ²¹ᵨ\ἠ஺9¥\»¼½ᦈᐭRSᩩ஺$2
6ᨴ10xP¿ᑖA9ḄM±ÁᔠÃWį⌨A9800஺xᵬᢥMKᔣ¯·ᐹ¹ᵨ\ἠ$Æ
├⌨ᐕᡷ├⚗⌨ᖪᦈᐭ⌨ᐵ⚗!ᦈᑮ஺$3
ᵨ'()*+,ᳮ.ᵨ2000ᐗ23456ᜓ1000ᐗ஺├9:;Ḅ=>?@ABC2100ᐗ:;ḄᦟE.▬GC900ᐗ஺$4
ᎷKLMKNOP23456ᜓQRSḄTᵨUᜫWᐕᡷ◀,Z▭\]45Uᜫ^_ᐕᡷ◀◀`a᜜Wὃ⇋ᐸfgh᦮j⚗஺᪷lÐÑmᧇᵬ2019ª«Ḅy⃩O{ᦈᐭC$
ᐗ஺A
80000B
34000040000D
68000

20ᫀ:B᪆:y⃩O{ᦈᐭ=68000mᧇ$1
-34000mᧇ$2
>34000$ᐗ
஺ᓫ⌱⚪54.ᵬCgNO〉ᵨḄ᳛C13%,〉ᵨḄᡠ£᳛C25%஺9├ᡂᢥ¥¦O{⌲⚗¨©஺2019ª«ᵬ\]᝞o¥¦O{:$1
5ᨴ1x├A91600®¯9├°±C80000ᐗ9├ᡂC48000ᐗ஺C²³├ᵬ®´¯15%ḄᖪOᢚᡷ¶·ᐹ²¹ᵨ\ἠ஺9¥\»¼½ᦈᐭRSᩩ஺$2
6ᨴ10xP¿ᑖA9ḄM±ÁᔠÃWį⌨A9800஺xᵬᢥMKᔣ¯·ᐹ¹ᵨ\ἠ$Æ
├⌨ᐕᡷ├⚗⌨ᖪᦈᐭ⌨ᐵ⚗!ᦈᑮ஺$3
ᵨ'()*+,ᳮ.ᵨ2000ᐗ23456ᜓ1000ᐗ஺├9:;Ḅ=>?@ABC2100ᐗ:;ḄᦟE.▬GC900ᐗ஺$4
ᎷKLMKNOP23456ᜓQRSḄTᵨUᜫWᐕᡷ◀,Z▭\]45Uᜫ^_ᐕᡷ◀◀`a᜜Wὃ⇋ᐸfgh᦮j⚗஺᪷lÐÑmᧇᵬ:RSḄ⃩OᑭÔḄC$
ᐗ஺A
4000B
1000007000D
4900ᫀ:A᪆:y⃩O{ᡂ=48000mᧇ$1
-24000mᧇ$2
=24000$ᐗ
஺⃩OᑭÔ=y⃩O{ᦈᐭ34000-y⃩O{ᡂ24000-,ᳮ.ᵨ2000mᧇ$3
-TᵨUᜫ1000mᧇ$3
-Õ▬G$2100+900
mᧇ$3
=4000$ᐗ
஺ᓫ⌱⚪55.ᵬCgNO〉ᵨḄ᳛C13%,〉ᵨḄᡠ£᳛C25%஺9├ᡂᢥ¥¦O{⌲⚗¨©஺2019ª«ᵬ\]᝞o¥¦O{:$1
5ᨴ1x├A91600®¯9├°±C80000ᐗ9├ᡂC48000ᐗ஺C²³├ᵬ®´¯15%ḄᖪOᢚᡷ¶·ᐹ²¹ᵨ\ἠ஺9¥\»¼½ᦈᐭRSᩩ஺$2
6ᨴ10xP¿ᑖA9ḄM±ÁᔠÃWį⌨A9800஺xᵬᢥMKᔣ¯·ᐹ¹ᵨ\ἠ$Æ
├⌨ᐕᡷ├⚗⌨ᖪᦈᐭ⌨ᐵ⚗!ᦈᑮ஺$3
ᵨ'()*+,ᳮ.ᵨ2000ᐗ23456ᜓ1000ᐗ஺├9:;Ḅ=>?@ABC2100ᐗ:;ḄᦟE.▬GC900ᐗ஺$4
ᎷKLMK,NOP23456ᜓQRSḄTᵨUᜫWᐕᡷ◀,Z▭\]45Uᜫ^_ᐕᡷ◀◀`a᜜Wὃ⇋ᐸfgh᦮j⚗஺᪷lÐÑmᧇᵬ2019ªḄ:;ᡠ£C$
ᐗ஺A
1250

218
100003000D
2500ᫀ:A᪆:ᑭÔ×=⃩OᑭÔ+⃩O᜜ᦈᐭ-⃩O᜜*»=4000+0-0=4000$ᐗ
:gᡠ£=4000+1000$456ᜓgh᦮
=5000ᐗ
:;ᡠ£=5000X25%=1250ᐗ
஺