初级会计考试会计实务真题模拟题及答案第16套背题模式

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ᑡ⚪஺ᫀḄᓫᵨᐗ⊤ᶇᦪ!"᪷$%ᧇ2",)*⍝,-Ḅ.,/01"஺

12A)12.5%B)44%C)40%D)77.5%ᫀ:D@᪆:)B⍝,-Ḅ.,᳛=200X50%+800X100%=12.5%)H⍝,-Ḅ.,᳛=(200+300X40%)4-800XI00%=40%)*⍝,-Ḅ.,᳛=(200+300+300X40%)4-800X100%=77.5%Mᓫ⌱⚪O42.Pᑴ⌼STᜧVWXAXYZST[ᵨY\]XYᡂ_〉ᵨḄabcc᳛d13%,2019f9ᨴhiᐵTk%ᧇ᝞m1"9ᨴnAXYᙠXYd100pᙠXYᡂ_dmqrᩞᧇ3000ᐗqrt,700ᐗᑴ⌼uᵨ800ᐗ஺2"AXYᓫ,vwd800vxy*⍝,-ᑴᡂ஺ᔜ,-w,vdm)B⍝,-d200vXY.,/0d50%,)H⍝,-d300vXY.,/0d40%)*⍝,-d300vXY.,/0d40%o3"|ᨴ}ᢗXAXY300pᨴ.,XY320pᨴᙠXY80pᐸ)H⍝,-d40p)*⍝,-d40pAXYὑᵨᩞᧇ300ᓟᩞᧇᓟᡂ_d30ᐗᩞᧇᙠWXvBឋᢗᐭqrt,2000ᐗᑴ⌼uᵨ2400ᐗ஺⌕m᪷$%ᧇ,ὃ⇋ᐸ
ᑡ⚪஺ᫀḄᓫᵨᐗ⊤ᶇᦪ!"ᨴAXY|XV1"p஺A"32B"40047D"35ᫀ:C@᪆:ᨴᙠXY|XV=40X40%+40X77.5%=47p"஺Mᓫ⌱⚪O43.Pᑴ⌼STᜧVWXAXYZST[ᵨY\]XYᡂ_〉ᵨḄabcc᳛d13%,2019f9ᨴhiᐵTk%ᧇ᝞m1"9ᨴnAXYᙠXYd100pᙠXYᡂ_dmqrᩞᧇ3000ᐗqrt,700ᐗᑴ⌼uᵨ800ᐗ஺2"AXYᓫ,vwd800vxy*⍝,-ᑴᡂ஺ᔜ,-w,vdm)B⍝,-d200vXY.,/0d50%,)H⍝,-d300vXY.,/0d40%)*⍝,-d300vXY.,/0d40%o3"|ᨴ}ᢗXAXY300pᨴ.,XY320pᨴᙠXY80pᐸ)H⍝,-d40p)*⍝,-d40pAXYὑᵨᩞᧇ300ᓟᩞᧇᓟᡂ_d30ᐗᩞᧇᙠWXvBឋᢗᐭqrt,2000ᐗᑴ⌼uᵨ2400ᐗ஺⌕m᪷$%ᧇ,

13ὃ⇋ᐸ
ᑡ⚪஺ᫀḄᓫᵨᐗ⊤ᶇᦪ!"AXYᙠXYḄqrᩞᧇuᵨ1"ᐗ஺A"2283.26B"240006000D"1410ᫀ:B@᪆:ᡠὑqrᩞᧇᡂ_=3000+300X30=12000ᐗ"ᙠXYḄqrᩞᧇᡂ_=12000+320+80"X80=2400ᐗ".Mᓫ⌱⚪O44.Pᑴ⌼STᜧVWXAXYZST[ᵨY\]XYᡂ_〉ᵨḄabcc᳛d13%,2019f9ᨴhiᐵTk%ᧇ᝞m1"9ᨴnAXYᙠXYd100pᙠXYᡂ_dmqrᩞᧇ3000ᐗqrt,700ᐗᑴ⌼uᵨ800ᐗ஺2"AXYᓫ,vwd800vxy*⍝,-ᑴᡂ஺ᔜ,-w,vdm)B⍝,-d200vXY.,/0d50%,)H⍝,-d300vXY.,/0d40%,)*⍝,-d300vXY.,/0d40%஺3"|ᨴ}ᢗXAXY300pᨴ.,XY320pᨴᙠXY80pᐸ)H⍝,-d40p)*⍝,-d40pAXYὑᵨᩞᧇ300ᓟᩞᧇᓟᡂ_d30ᐗᩞᧇᙠWXvBឋᢗᐭqrt,2000ᐗᑴ⌼uᵨ2400ᐗ஺⌕m᪷$%ᧇ,ὃ⇋ᐸ
ᑡ⚪஺ᫀḄᓫᵨᐗ⊤ᶇᦪ!"AXY_ᨴ.,XYᡂ_1"ᐗ஺A"14744.42B"15607.64C"13400D"14320ᫀ:A@᪆:qrᩞᧇᡂ_Ḅᑖm.,XYḄqrᩞᧇᡂ_=120004-320+80"X320=9600ᐗ"qrt,Ḅᑖm.,XYḄqrt,ᡂ_=700+2000"4-320+47"X320=2354.22ᐗ"ᑴ⌼uᵨḄᑖm.,XYḄᑴ⌼uᵨ=800+2400"4-320+47"X320=2790.2ᐗ"AXY.,XYᡂ_=9600+2354.22+2790.2=14744.42ᐗ"᪷$AXY.,XYᡂ_ᑴ.,XYᐭḄᑖ᝞mmᖪYBAXY14744.42¡mWXᡂ_B¢_WXᡂ_14744.42M£⌱⚪O45.Pᑴ⌼STᜧVWXAXYZST[ᵨY\]XYᡂ_〉ᵨḄabcc᳛d13%,2019f9ᨴhiᐵTk%ᧇ᝞m1"9ᨴnAXYᙠXYd100pᙠXYᡂ_dmqrᩞᧇ3000ᐗqrt,700ᐗᑴ⌼uᵨ800ᐗ஺2"AXYᓫ,vwd800v;xy*⍝,-ᑴᡂ஺ᔜ,-w,vdm)B⍝

14,-d200vXY.,/0d50%,)H⍝,-d300vXY.,/0d40¥)*⍝,-d300vXY.,/0d40%o3"|ᨴ}ᢗXAXY300pᨴ.,XY320pᨴᙠXY80pᐸ)H⍝,-d40p)*⍝,-d40pAXYὑᵨᩞᧇ300ᓟᩞᧇᓟᡂ_d30ᐗᩞᧇᙠWXvBឋᢗᐭqrt,2000ᐗᑴ⌼uᵨ2400ᐗ஺⌕m᪷$%ᧇ,ὃ⇋ᐸ
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16Lᫀ:CDÄ᪆:+,-./zÓÔÑᑭÅÕ⊡×ØÙÚ!ÍᦪDᒹТᑖ7ᑭ஺Ñᑭ=5600-5600X25%=4200ᐗz)Ḅ+,-./=4200X10%=420ᐗ஺¢ᑖ7ᑭ=950+4200-420-260=4470ᐗ஺É⌱⚪49.ᵬhr@2020ᡠᨵὅᩗh4850ᐗᐸR2000ᐗ2/800ᐗ-./1100ᐗ¢ᑖ7ᑭ950ᐗ஺ᵬ〉ᵨḄᡠ¥&&᳛!25%,2020¨©ᑖc᝞M=11ᨴ10«YZ[ᢗᐭr¬©mᵨ]ᘤ_ᜓ|ugkno!113ᐗᵬgkḄᐕnoh120ᐗ&ck,o&!15.6ᐗ®¯ᐹ±²ἠ஺³´ᵬµ110ᐗᐵ¶·¸¹º஺23ᨴ31«!±᡽ᜧ¼½ᵬ,¾-./400¿2஺34ᨴ30«ÀÁᜧ
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ᔆ2⚞ᵨᩞᧇḄ!ᵨᔠ10000ᐗD
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