2015中级会计职称考试试题及答案___中级财务管理

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]^ᐭ?@ABἠ`abᳮᵫ஺(4)⊤25efg⊤Ḅᦪ(◤⌕ᑡ">jk)஺(5)᪷9(4)Ḅ>OᑨQlmn᪀onpqrᓄabᳮᵫ஺(6)⚜>2015T?@AḄu+vᑭw01400(ᐗᎷy2015TX@A⌱{&4000(ᐗḄ᪀஺2016TḄ⃩ᩨᩚᦪ02,>X@A2016TḄᩨᩚᦪᩨᩚᦪ஺ூὃᫀ௃(1)F⌕ᦈ᳛=4%+1.25X(10%-4%)=11.5%(2)ᑁᙠ
=0.5/(11.5%-6.5%)=10ᐗ(3)ᵫ10ᐗ[
8.75ᐗᡠ.ᢗὅXᐭXBἠ஺(4)A=4.5%/(1-25%)=6%B=7%X(1-25%)=5.25%C=4.5%X(2000/10000)+11.5%X(8000/10000)=10.1%D=5.25%X(4000/10000)+13%X(6000/10000)=9.9%(5)3᪀onpqrᓄ03᪀ᩗḄᡂ஺(6)2015T+vᑭw=1400-4000X7%=1120(ᐗ2016TḄᩨᩚᦪ=2015Tu+vᑭw/2015T+vᑭw=1400/1120=1.252016TḄᩨᩚᦪ=21.25=2.5

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