2022中级会计实务大题

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ஹ⚪1ஹᐹᜐᳮ(ὃIᓫὃஹᢗὃ᪶)
ᐕᐸᐭᐸᔠᦈḄᐸᩗᢗ(■)1ஹ2x20~2x22ᵬ"#$%Ḅ'ᑶᢗ)*ᐵḄ,᧕ᡈ/⚗᝞23)ᧇ32x201ᨴ18ᵬ"#9:;<=2055.5@ᐗBᐭD"#E8$;ḄF▲H3ஹᑖFKLஹᑮFNO☢QஹRSTUVḄ'ᑶ஺X'ᑶḄ☢QH2000@ᐗἠ☢ᑭ᳛H5%,^ḄᑭLᙠE`aK஺ᵬ"#bX'ᑶᢗ)ᑖcH9"ᐕeQfgᐸijᐭᐸklᔠᦈoḄ)pX'ᑶᢗ)Ḅq▭ᑭ᳛H4%o)ᧇu:2x2012ᨴ318ᵬ"#ᡠᢝD"#'ᑶḄ"ᐕeQH2040@ᐗ(RyᑭL)஺)ᧇz32x2112ᨴ318ᵬ"#ᡠᢝD"#'ᑶḄ"ᐕeQH2030@ᐗ(RyᑭL)஺)ᧇ{32x221ᨴ108ᵪ"#}~ᡠᢝᨵD"#'ᑶḄ50%,ᦈᑮ=⚗1020@ᐗ஺⚪Rὃ⇋ᐸk஺⌕(“ᐸk'ᩗᢗ)”ᑏ}⌕Ḅ):(1)ᑴᵪ"#2x201ᨴ18BᐭD"#'ᑶḄᑖ;(2)ᑴᵬ"#2x2012ᨴ318*ᐵᑖ(3)ᑴᵬ"#2x2112ᨴ318*ᐵᑖ(4)ᑴᵬ"#2x221ᨴ108}~D"#'ᑶḄᑖ஺ூᫀ௃(D:ᐸk'ᩗᢗ)ᡂ2000ᑭL᦮55.5::;<=2055.5(2):ᦈᑭL100:ᢗ)ᦈo82.22(2055.5X4%)ᐸk'ᩗᢗ)ᑭL᦮17.78::;<=100:ᦈᑭL100:ᐸk'ᩗᢗ)"ᐕeQij2.28[2040-(2000+55.5-17.78)]:ᐸklᔠᦈo2.28(3)ᵬ"#2x2112ᨴ318§¨D"#'ᑶᢗ)Ḅq▭ᑭLᦈᐭ=(2055.5-1778)X4%=81.51(@ᐗ):ᦈᑭL100:ᢗ)ᦈo81.51ᐸk'ᩗᢗ)ᑭL᦮18.49::;<=100:ᦈᑭL100

1:ᐸk'ᩗᢗ)"ᐕeQij8.49r2030-(2000+55.5-17.78-18.49)-2.28:ᐸklᔠᦈo8.49(4)::;<=1020:ᐸk'ᩗᢗ)--ᡂ1000(2000/2)ᑭL᦮9.62[(55.5-17.78-18.49)/2]"ᐕeQij5.39[(2.28+8.49)/2]ᢗ)ᦈo4.99:ᐸklᔠᦈo5.39:ᢗ)ᦈo5.39ᢣ
ᐕᐸᐭᐸᔠᦈḄ!(■)2ஹ2x20®2x21ᵬ"#$%Ḅ¯ᩗᢗ)*ᐵḄ,᧕ᡈ/⚗᝞23)ᧇ32x206ᨴ98ᵬ"#9:;<=aKe=855@ᐗ(y,᧕°ᵨ5@ᐗ)BᐭD"#¯ἠ100@¯ᓰD"#ᨵ⊤´ᩗ¯µḄ1.5%,bᐸᢣ·H9"ᐕeQfgᐸijᐭᐸklᔠᦈoḄ¸,᧕ឋᩗoᐹᢗ)஺)ᧇu32x2012ᨴ318X¯ἠº»e¼H^¯9ᐗ஺)ᧇz32x212ᨴ58D"#½¾$¿À¯ᑭ1000@ᐗ஺ᵬ"#3ᨴ58q▭ᦈᑮÀ¯ᑭ஺)ᧇ{32x218ᨴ218ᵬ"#9^¯10ᐗḄe¼bD"#¯ἠᐰÂÃÄ=⚗<ᐭ:;஺Rὃ⇋*ᐵÅ°Æᐸkᵬ"#ᢥ᯿10%SÉ·ÊË"Ì஺⌕()pᑏ}⌕Ḅ)3(1)ᑴᵬ"#2x206ᨴ98BᐭD"#¯ἠḄᑖ஺(2)ᑴᵬ"#2x2012ᨴ318¯ᩗᢗ)*ᐵḄᑖ஺(3)ᵬ"#ᦈÍÀ¯ᑭḄÎÏᑴ*ᐵḄᑖ஺(4)ᑴᵬ"#2x218ᨴ218}~D"#¯ᩗḄᑖ஺ூᫀ௃(1)2x206ᨴ98ᜐᳮ3ᐸkᩗoᐹᢗ)——ᡂ8553:;<=855(2)2x2012ᨴ318ᜐᳮ3ᐸkᩗoᐹᢗ)——"ᐕeQij45(100x9-855)3ᐸklᔠᦈo45(3)ᦈÍÀ¯ᑭ=1000xl.5%=15(@ᐗ)3ᦈ¯ᑭ153ᢗ)ᦈo153:;<=153ᦈ¯ᑭ15(4)3:;<=1000(100x10)3ᐸkᩗoᐹᢗ)——ᡂ855

2——"ᐕeQij45ÊË"Ì10ᑭÒᑖÓ——ÔᑖÓᑭÒ903ᐸklᔠᦈo453ÊË"Ì4.5ᑭÒᑖÓ——ÔᑖÓᑭÒ40.59ÕËᡂfḄ)p(Ö×)3ஹᵬ"#Ø;'ᑶᢗ)Ḅᨵᐵ)ᧇ᝞23)ᧇ32X201ᨴ18ᵬ"#9:;<=3300@ᐗBᐭD"#Ù2X191ᨴ18$;Ḅ5F'ᑶX'ᑶḄ☢QÚÎH3000@ᐗἠ☢ᑭ᳛H6%,q▭ᑭ᳛H4.86%,^1ᨴ108aKÛᑭLᑮFÜNO஺ᵬ"#bX'ᑶᢗ)ᑖcH9ÕËᡂfḄ)p஺)ᧇu32X201ᨴ108ᵬ"#ᦈᑮD"#aKḄ'ᑶᑭL180@ᐗ஺)ᧇz32Ý2012ᨴ318ᵬ"#ᢝᨵḄD"#'ᑶ$%ÞQßᜫ80@ᐗ஺)ᧇ{32X212ᨴ18ᵬ"#bᢝᨵḄD"#'ᑶᐰÂ}~ᡠá=⚗3075@ᐗâᦈ<:;஺Ꮇ·ᵬ"#ᢝᨵD"#'ᑶFäᙳ᝞FᦈᑮᑭL஺Rὃ⇋ᐸk஺(“'ᩗᢗ)”ᑏ}⌕Ḅ)(1)ᑴᵬ"#2X201ᨴ18ÍáD"#'ᑶḄ*ᐵᑖ஺(2)ᑴᵬ"#2X201ᨴ108ᦈᑮD"#'ᑶᑭLḄᑖ஺(3)ᵬ"#2X2012ᨴ318¨D"#'ᑶᢗ)Ḅq▭ᑭLᦈᐭÎÏᑴ*ᐵᑖ஺(4)ᑴᵬ"#2X2012ᨴ318¨D"#'ᑶSÞQæᜓḄᑖ஺(5)ᑴᵬ"#2Ý212ᨴ18}~D"#'ᑶḄ*ᐵᑖூᫀ௃(1)3'ᩗᢗ)ᡂ3000ᑭL᦮120ᦈᑭL(3000X6%)1803:;<=3300(2)::;<=1803ᦈᑭL180(3)ᵬ"#2X2012ᨴ318¨D"#'ᑶᢗ)Ḅq▭ᑭLᦈᐭ=(3300-3000X6%)X4.86%=151.63(@ᐗ)3ᦈᑭL(3000X6%)1803ᢗ)ᦈo151.63'ᩗᢗ)——ᑭL᦮28.37(4)3èᵨÞQßᜫ803'ᩗᢗ)ÞQæᜓ80(5)::;<=3075'ᩗᢗ)ÞQæᜓ80

33'ᩗᢗ)---ᡂ3000ᑭL᦮é120-28.37ê91.63ᢗ)ᦈo63.37
ᐕᐸᐭ"#$Ḅ!%&᧕ឋ!)*4ஹ2X20ᵬ"#$%Ḅ'ᑶᢗ)*ᐵḄ,᧕ᡈ/⚗᝞23)ᧇ32X201ᨴ18ᵬ"#9:;<=2040@ᐗBᐭD"#E8$;ḄF▲H3ஹᑖFKLஹᑮFNO☢QஹRSTUVḄ'ᑶ஺X'ᑶḄ☢QH2000@ᐗἠ☢ᑭ᳛H5%,^ḄᑭLᙠE`aKëaK,᧕°ᵨ15.5@ᐗ஺ᵬ"#bX'ᑶᢗ)ᑖcH9"ᐕeQfgᐸijᐭEFßoḄ)pX'ᑶᢗ)Ḅq▭ᑭ᳛H4%஺)ᧇu32Ý2012ᨴ318ᵬ"#ᡠᢝD"#'ᑶḄ"ᐕeQH2050@ᐗéRyᑭLê஺)ᧇz32X211ᨴ108ᵬ"#ᡠᢝD"#'ᑶ92052@ᐗḄ}~=⚗ì<ᐭ:;஺⚪Rὃ⇋ᐸk஺⌕é)pᑏ}⌕Ḅê3é1êᑴᵬ"#2X201ᨴ18BᐭD"#'ᑶḄᑖ஺é2êᑴᵬ"#2X2012ᨴ318¨D"#'ᑶᢗ)*ᐵᑖ஺é3êᑴᵬ"#2X211ᨴ108ᜐíD"#'ᑶᢗ)*ᐵᑖ஺ூᫀ௃é1ê3,᧕ឋ)pᡂ2040ᢗ)ᦈo15.53:;<=2055.5é2ê3ᦈᑭL100é2000X5%ê3ᢗ)ᦈo1003:;<=1003ᦈᑭL1003,᧕ឋ)p"ᐕeQij103"ᐕeQijßo10é3ê3:;<=20523,᧕ឋ)pᡂ2040——"ᐕeQij10ᢗ)ᦈo22ஹᦈᐭéὃê,-./+▬ᨵ├4⌨6ᩩ8Ḅ├4+496:+;ᜧᡂᑖ%;ᖪ)5ஹᵬ"#2x21$%Ḅ*ᐵîï᝞2:)ᧇ312ᨴ18ᵬ"#ðᡝD"#òó⚗├~ÏõöAøᜓḄᔠùᔠùF▲H2úᨴ,᧕e¼H270@ᐗ஺ᔠùû·Eᵬ"#ᔠùüûýþÿ.
ᦈᐰᔠ
ᵬAᜓ஺Aᜓᓫ!"#200&ᐗ
ᐹ

4ᨵ+,-Ḅ/01ᙳ345678
78Ḅᓫ!"#100&ᐗ஺12ᨴ5<
ᵬ=Aᜓ>?ᢣAᙢCDE
FᜓGHIᦈJKᐸMᑴᩗ஺AᜓḄᡂQ#170&ᐗ஺S12ᨴ31<
ᵬU▭WXYᵨ48&ᐗ(ᙳ#ᵬᕒ_Ḅ`a)
cde=WXYᵨ32&ᐗ஺ᵬᔣ56ᜓ78ghᙠjklmᑁoHḄopq8
ᢥU▭WXḄᡂQᓰcdtᡂQḄuvwAopGx஺-ᧇz{9ᨴ1<
ᵬᔣ}├!2000B
ᓫ├!"#0.4&ᐗ
ᓫᡂQ#0.3&ᐗ
├!ᦈH஺᪷├!ᔠpA
}ᙠ2x2110ᨴ31<ᨵᩗ⌨eB஺2x219ᨴ1<
ᵬ᪷4IcdFᢇBḄ⌨᳛#10%;2x219ᨴ30<
ᵬFᢇBḄ⌨᳛c#5%;2x2110ᨴ31<
ᵬᦈᑮ⌨Ḅ120B
J4H⌨e+,Ḅ├!஺Bᡝ
Mᑴᩗ¡஺-ᧇ0:7ᨴ1<
£¤¥¦j⚗├!ᔠ
᪷ᔠᔣ¤├!jᢇᖪ
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⚗ᦈᑮ஺FᢇᖪḄᡂQ#80&ᐗ஺7ᨴ1<
¥¦Ḅ⊡ᐙᔠpA
ᵬ,h12ᨴ31<=ᡠ!ᖪ
"#110&ᐗ஺ᵬᙠ2x21®ᢥ᯿°±²Fᖪ
ᖪᐭ´஺-ᧇµ{1ᨴ1<
ᵬ£¶¥¦ᔠ
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C=h¸¹º஺ᔠ»ᒹ½¸¾36⌱ÀḄÁ1Â
ᓽ¶34¸¹ºÁlÄÁ1210&ᐗ
ᡈὅᙠᔠ¥¦lÄÁ1000&ᐗ
ᑁ½ᑭ᳛#10%o¶⌱Àᙠᔠ¥¦lÄÁ஺2x2212ᨴ31<
ᵬºÁC¶஺Éὃ⇋+ᐵÍYÎᐸÏÐÑ஺⌕Ó{(1)᪷-ᧇ(D,ᑨ×ᵬ├!AᜓḄ78Øᔲ᪀ᡂᓫ⚗opq8
JÛÜᳮᵫ஺(2)᪷-ᧇ(1),ßᑴᵪ├!AᜓḄ+ᐵádᑖã஺(3)᪷-ᧇ(2),ᑖäßᑴᵬ2x219ᨴ1

5ù:ú⃩ç8ᦈᐭ54ø:ú⃩ç8ᡂQ48ù:ᔠopᡂQ48(3)2x219ᨴ1<{ø:H800ù:ú⃩ç8ᦈᐭ720⚜dÿ
⌨80:⃩ᡂ540ᦈ⌨ᡂ60:ᖪ6009ᨴ30A⌨᳛:⚜
⌨40:⃩ᦈᐭ40:⃩ᡂ30:ᦈ⌨ᡂ3010ᨴ31!:⚜
⌨40⃩ᦈᐭ8:#$48:ᖪ36:⃩ᡂ6ᦈ⌨ᡂ30(4)%&'()*+,ᐸ./01&'23஺2x2157ᨴ1,ᦈᑮ::#$100:ᐸ7100:89ᖪ80:ᖪ802x21512ᨴ31::;ᵨ10:ᐸ710:ᐸ7110:#$110:ᖪ80:89ᖪ80(5)2x2151ᨴ1:#$1000=>?23;ᵨ210:ᔠA12102x21512ᨴ31H::;ᵨ100:=>?23;ᵨ100(1000x10%)2x22512ᨴ31::;ᵨ110:=>?23;ᵨ110(210-100)

6:ᔠA1210:⃩ᦈᐭ1210:⃩ᡂ800:ᖪ800B⌼ᔠAD6ஹFGHI
JBKLMN,2X19O2X2058PḄ᝞S!3ᧇ
!2X1952ᨴ10,FGHUᵬGHWX
⚗Z[\]55000^ᐗḄ`a⌼bᔠA,]ᵬGHB⌼AcGd,%ᔠAefg├஺AcGd'2X1953ᨴ1iM,⚜2j20512ᨴkM஺FGH⚜B⌼AcGdḄZᡂ]45000^ᐗ஺FGHᢥ᯿n0▭8PḄᡂᓰ⚜ZᡂḄqD>arstu,v50▭8PḄᡂw60%]BKᩞᧇ;ᵨ,ᐸy]M3z[{9஺3ᧇ|!2X195u,FGH]B⌼AcGd0▭8Pᡂ30000^ᐗ}FGHUᵬGH~ᔠAb25000^ᐗ,0▭ᦈᑮb20000^ᐗ஺ᵫ'ᩞᧇb,FGH⚜]kᡂM◤8Pᡂ20000^ᐗ.3ᧇ!2X205u,FGH]B⌼AcGd0▭8Pᡂ21000^ᐗ}FGHUᵬGH~ᔠAb30000^ᐗ,0▭ᦈᑮb35000^ᐗ஺2X20512ᨴ10H,AcGdᐰkM,ᑮ⚜afᵨ᝱஺ᐸ7ᨵᐵ3ᧇ!
,FGHB⌼AcGd᪀ᡂᓫ⚗rsj}|,FGHᓫ“ᔠA~”M⚗t$᪶,e“ᔠA3”“ᔠA”},⚪eὃ⇋£;¤ᐸ7஺⌕¦:(1)FGH2X195u>?Ḅᦈᐭ,©ªᑴ2X195uUB⌼AcGd¬ᐵḄᑖ¯஺(2)2X195°ᔠA~Ḅ[\,±²ᐸᙠ3⊤ᑡ¶Ḅᐹ¸⚗஺(3)FGH2X205u>?Ḅᦈᐭ,©ªᑴ2X205uUB⌼AcGd¬ᐵḄᑖ¯஺ூº>»ᫀ௃(1)2X195uḄrstu=30000/(30000+20000)2100%50%஺2X195u>?Ḅᦈᐭ=55000X60%=33000(^ᐗ)஺!ᔠArsᡂ30!¾ᩞᧇ18000(30000X60%)¿MzÀ12000(30000X40%)!ᔠA~——ᦈᐭ~Â33000!⃩ᦈᐭ33000!⃩ᡂ30000!ᔠArsᡂ30000!ᦈÃ25000!ᔠA~

b~25000!#$20000!ᦈÃ20000

72ᔠA~=33000-25000=8000Ä^ᐗÅ,ᔠA~Æy\ᙠ3⊤ᔠA3⚗ᑡ¶஺3FGH2X205u>?Ḅᦈᐭ=55000-33000=22000Ä^ᐗÅ஺!ᔠArsᡂ21000!¾ᩞᧇ12600(21000X60%)¿MzÀ8400(21000X40%)!ᔠA~——ᦈᐭ~Â22000!⃩ᦈᐭ22000!⃩ᡂ21000!ᔠArsᡂ21000!ᦈÃ30000!ᔠA~

b~30000!#$35000!ᦈÃ35000জ{ÈÉ;ÆÊḄËᡲÍ├Î᣸D8ஹᵬGHËᡲFGH├(Wᖪ1000Ð,WᖪÑ.89,vÐᡂ]0.7^ᐗ஺ᔠAsaFGHᢥvÐ1^ᐗ᜜├(,ᵬGHᢥeÓÔÕ£Ḅ├(bḄ10%ᔣFGH{ÈÉ;஺◀ØÙÚᖪᙠFGHÛÜÝᑁᵫ'FGHḄßà8Páâᡈäᜫ,ᔲᑣᙠWᖪ᜜├(èé,FGHêᨵjᔣᵬGH{஺FGHeëìᒹ├ßà,êᨵ(9ḄWᖪî⌨*ïᵬGH,Að,ᵬGHñᨵᩗ⌕¦ᦈ*IVᖪᡈóᐸ├(ïᐸ7Ḅôᡝ஺FGH᜜0▭├(1000Ð,i9ḄÔÕ£öᵨ8ἠø²Ḅ├(b]1000^ᐗ,ÔÕ££\]160^ᐗ,⚗ú.ᦈᑮ,FGHûᓽᔣᵬGHiᐹÍ├ýᓫ©{஺ᵬGHᦈᑮFGHiᐹḄÍ├ýᓫð,ᔣFGHiᐹ
þ¬A[\ḄÔÕ£öᵨ8ἠ஺ᎷᵬWᖪ᳛6%,ὃ⇋ᐸ஺1ᖪ34ᖪ(1000X0.7)7005467ᖪ7002ᦈᑮ#├%ᓫᙠ()Wᖪ├*+ᨬ-.ᡝ01ᦈᐭ348ᦈ?@116054A⃩Cᦈᐭ100089::89├⚗<=16034A⃩CᡂE70054ᖪ70034├*ᵨ1::#├(1000X10%)10089::89G⚗<=6548ᦈ?@1063ᦈᑮ(HIḄK@

834LM7@(1160-106)1054548ᦈ?@1054ঝᝄPQᑖ■=T9ஹ2017V1ᨴ1XᵬYZ[M:⚗ᝄPQᑖ\ᑜ஺᪷_`\ᑜ.ᡝᙠᵬab10ᐗdef1gQᑖagQᑖhiᨴYZᙠjᱥdlmn1ᐗ஺op2017V1ᨴ31X.ᡝᐳb100000ᐗdef10000gQᑖ᪷_ᔊstuᵬv\`QᑖḄᐟᣚ᳛95%஺Ꮇz{|<ᙳᒹḄ஺ூᑖ᪆௃ETᵬ1ᐸᣴ.ᡝḄQᑖ.ᡝ:⚗ᜧᩗᑭ8:⚗ᓫḄ஺.ᡝjᖪḄᓫ*ᔠ\100000ᐗὃ⇋QᑖḄᐟᣚ᳛ᵬv\QᑖḄᓫ*9500ᐗ1ᐗX10000gQᑖX95%஺ᵬᢥ᯿ᖪQᑖᓫ*ḄT9᧕GMᑖᐹ¢᝞¤4ᑖpᖪḄ9᧕=100000X100000/
100000+9500=91324ᐗ=ᑖpQᑖḄ9᧕=100000X9500/
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2x224ᨴ20B஺ᵬᢥᑭḄ10%eÚaÛ஺ᧇ:2x2112ᨴ31BᵬÜJ1000ÝRᢗnSḄAnÞᡂ
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32X181ᨴ1Zᐭ37[\ᑶ^▭*`abN1056ᐗcᑶ☢M1000ᐗef`ghᑮ7i&ἠ☢ᑭ᳛N6%,^▭ᑭ᳛N4%஺ᵬm@cᑶᢗ%ᑜᑖNq>rᡂ&4sḄtu%஺-./[\ᑶᑭgᦈᐭwxᡠz஺4{|-}⃩b10ᐗᐵb⚗}*`஺-./@bᐕ
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®ᡷ஺8°ᎷT◀·¸⚗᜜ºᨵᐸ¼½¾᦮¸⚗஺1°ᑖÁ4Âᵬ·%ᡈµc⚗Aᙠ2X18fḄ¦☢aM4ÅẠqÇᐵḄ⌴Èᡠz%ᡈ⌴ÈᡠzµcḄ஺2°4Âᵬ2X18ḄÉÊᡠz஺3°4Âᵬ2X18Ḅ⌴Èᡠzᵨ஺4°4Âᵬ2X18Ḅᡠzᵨ஺5°Íᑴᵬ2X18Ḅᡠz4ᑖÏ஺ூÑÒÓᫀ௃1°জÉᦈ¦b⚗AÉᦈ¦bḄ¦☢aM=5000—500=4500ᐗ°Éᦈ¦bḄ4ÅẠ=5000ᐗ°1ᡂḄF®ᡷᨚឋÛÜ=5000-4500=500ᐗ°⌴Èᡠz%=500X25%—0=125ᐗ°ঝ31%⚗A31%Ḅ¦☢aM=1200-1200/5X6/12°=1080ᐗ°31%Ḅ4ÅẠ=12OOX175%-1200/5X6/12°X175%=1890ᐗ°1ᡂḄF®ᡷFᨚឋÛÜ=1890-1080=810ᐗ°ã@31%⚗Aᡠ1ᡂḄᨚឋÛÜ◤⌕Òæ⌴Èᡠz%ᡈ⌴Èᡠzµc஺ঞcᩗᢗ%⚗Acᩗᢗ%Ḅ¦☢aM=4ÅẠ=1056+1056X4%-1000X6%=!038.24ᐗ°1ᡂᨚឋÛÜ◤⌕Òæ⌴Èᡠz%ᡈ⌴Èᡠzµc஺ট/%⚗A/%4RMᜓ=300-3004-10X2°-220=20ᐗ°/%Ḅ¦☢aM=300-300-?10X2°-20=220ᐗ°/%Ḅ4ÅẠ=300-300X2/10—300-300X2/10°X2/10=192ᐗ°É½ᨚឋÛÜ7fr=220—192=28ᐗ°⌴Èᡠzµc7fr=28X25%=7ᐗ°⌴Èᡠzµc=7—7.5=—0.5ᐗ°ঠ£¤⚗A£¤Ḅ¦☢aM=1000-20=980ᐗ°£¤Ḅ4ÅẠ=1000ᐗF®ᡷᨚឋÛÜ7fr=20ᐗ

30⌴Èᡠz%7fr=20X25%=5ᐗ°⌴Èᡠz%=5-22.5=-17.5
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2ᵬ2X18ḄÉÊᡠz=[ᑭñò500+ó¦ᜓ500—Ẇ⚗A
500X75%+1200/5/2X75%[cᑭgᦈᐭ1056X4%+|-}⃩b10+/%Mᜓ20/%ᢚ48—30—£¤¨aᜓḄ§70—^▭Ḅ²60+4RḄ²40]X25%=103.69ᐗ°
3ᵬ2X18Ḅ⌴Èᡠzᵨ=-125—0.5+17.5+5=-103ᐗ°
4ᵬ2X18Ḅᡠzᵨ=103.69—103=0.69ᐗ°
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132.5Dᐗ(530X25%)஺(4)ᵬ2X20½¥ᡠ
=3640-280X100%-40X100%+(2000-9800X15%)=3850(Dᐗ)ᵬ2X20½ᡠ
=3850X25%=962.5(Dᐗ)ᵬNöÏÐḄᡠ
`ᵨ=962.5T32.5=830(Dᐗ)ÇᐵxAᑖÈ'Þ'ᡠ
`ᵨ830⌴ᡠ
132.5à'½`22½ᡠ
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