2015会计基础真题大题

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⚪⚪2⚪⚪10ᑖᐳ20ᑖ1.ᵬ20135ᨴ1“”ᡝ“”ᡝ᝞!:ᡝ#$%&'ᡝ#$%('6800029000ᵬ5ᨴ)*+!ᑡ-./011
23430000ᐗᐭ஺2
ᵨ9:;23000ᐗ஺3
ᵨ<40000ᐗ=>?ᜓAB1஺00ᐗ஺4
├DEᩞᧇᐭ5஺00ᐗ஺⌕I
11.“”ᡝᨴ&'*+ᔠ;
35000ூ⚪NOᜐ௃1⚪NORூ2014~2015ὃT⚪U௃ூ᪗WXᫀ௃:35000ூT⚪Z᪆௃1“”ᡝᨴ&'*+=3000஺1
+50004
=35000ᶧ]^_2.“”ᡝᨴ`'*+ᔠ;஺63000ூ⚪NOᜐ௃1⚪NORூ2014~2015ὃT⚪U௃ூ᪗WXᫀ௃163000ூT⚪Z᪆௃1“”ᡝᨴ`'*+=230002
+400003
a63000ᶧ]^_

13.“”ᡝᨴᨴb;஺40000ூ⚪ᜐ௃⚪NORூ2014~2015ὃT⚪U௃ூ᪗ᫀ௃40000ூ⚪᪆௃1“”ᡝᨴᨴb=68000%ᦪ+35000&'*+-63000`'*+=40000ᶧ]^_4.“”ᡝᨴ&'*+ᔠ;஺23000ூ⚪ᜐ௃⚪NORூ2014~2015ὃT⚪U௃ூdṣᫀ௃23000ூ⚪᪆௃“”ᡝᨴ&'*+=230002
ᶧ]^_5.“”ᡝᨴᨴb;஺53000ூ⚪ᜐ௃⚪NORூ2014~2015ὃT⚪U௃ூ᪗ᫀ௃7000ூ⚪᪆௃1“''ᡝᨴᨴb=29000%ᦪ-230002
+10003
=7000ᶧ]^_

2
⚪⚪2⚪⚪10ᑖᐳ20ᑖ2.ᵬ;hijklmjno/pᵨq▭ᡂt᪶
ᩞᧇ஺201X4ᨴ*+᝞!-./01<1
p=ᩞᧇkᢇhijwᵨ*ἠyz{|20000ᐗj3400ᐗ஺ᩞᧇ}ῊᦈᐭU⚗ᙳ<஺2
=>k◤⌕Ḅᘤ?ᜓ58000ᐗhij9860ᐗhijwᵨ*ἠ⚗}<஺3
^ᢚ27000ᐗᐸᢚ10800ᐗᳮᢚ16200ᐗ஺4
<ᳮ3000ᐗ஺<5
</0¡¢5800ᐗ஺⌕I1£⚪◀“_j”᜜ᐸ¦§N⌕I?¨{©§NI&rLEᩞᧇ200001&||«⚗j▼34001(▼111_▼23400Ldூ⚪NOᜐ௃1⚪NOR2014~2015ὃT⚪U௃ூ᪗WXᫀ௃1&IEᩞᧇ120000,&|_jk_hijk«⚗j13400,`i123400ூT⚪Z᪆௃1&1Eᩞᧇ20000_jkk_hij«⚗j3400`123400ᶧ]^_

32,¬ᑴᵬ=>ᘤ?ᜓḄ®ᑖ¯஺ra~vin;«⚗j9860ூ⚪ᜐ௃⚪NORூ2014~2015ὃT⚪U௃ூ᪗ᫀ௃I158000,&|_jk_hijk«⚗j19860,`||67860ூ⚪᪆௃1&158000_jkk_hij«⚗j9860`167860ᶧ]^_3.¬ᑴᵬ^ᢚḄ®ᑖ¯஺&▼|_ᑴ⌼ᵨ108001620027000ூ⚪ᜐ௃⚪NORூ2014~2015ὃT⚪U௃ூ᪗ᫀ௃1&Iᑴ⌼ᵨ110800,&|ᳮᵨ116200,`|´ᢚIBI27000ூ⚪᪆௃1&1ᑴ⌼ᵨ10800ᳮᵨ16200`1´ᢚ27000Ḅᢚµᐭᑴ⌼ᵨᶧ]^_

44.¬ᑴᵬᳮḄ®ᑖ¯஺|&▼ெ|]_ᳮᵨ¸]|300011_¸|3000ூ⚪ᜐ௃⚪NORூ2014~2015ὃT⚪U௃ூ᪗ᫀ௃1&Iᳮᵨ13000,`||300஺ூ⚪᪆௃1&1ᳮᵨ3000`13000ᳮᐭᳮᵨḄᢚµᐭᑴ⌼ᵨᶧ]^_5.¬ᑴᵬ</0¡¢Ḅ®ᑖ¯஺¹”Lᳮᵨ________▼5800(▼•▼5800ூ⚪ᜐ௃⚪NORூ2014~2015ὃT⚪U௃ூ᪗ᫀ௃1&Iᳮᵨ15800,`||580஺ூ⚪᪆௃1&1ᳮᵨ5800`15800ᶧ]^_

5
⚪⚪2⚪⚪10ᑖᐳ20ᑖᵬ;ᑴ⌼o/hijklmjnEᩞᧇpᵨq▭ᡂt᪶
7ᨴ)*+᝞!_᧕»⚗11
7ᨴ2¼½=ᐭ¾ᧇ4;151000ᐗhij25670ᐗ⚗A<ᩞᧇ}ᐭU<2
7ᨴ10¼¿=ᐭ◤⌕Rᘤ?ᜓ?ᜓ(;467000ᐗhij;79390ᐗ<3
7ᨴ18<ᳮ3000ᐗ4
+ᨴ⚞ᵨÁÂᧇ43430ᐗᵨÃ+WÄ஺<5
^ᳮḄᢚ179953ᐗ஺1.Ŭᑴ/01Ḅ®ᑖ¯&▼|_Eᩞᧇ▼151000&▼1____«⚗j▼25670(▼|_▼17670ூ⚪ᜐ௃⚪NORூ2014~2015ὃT⚪U௃ூ᪗ᫀ௃1&IEᩞᧇ1151஺஺஺,&|_jk_hijk«⚗j125670,`|1176670ூ⚪᪆௃1&1Eᩞᧇ151000_jkk_hij«⚗j25670`1176670ᶧ]^_

62.Ŭᑴ/02Ḅ®ᑖ¯E&▼▼467000&▼1___«⚗j▼79390(▼|_▼546690ூ⚪NOᜐ௃1⚪NORூ2014$2015ὃT⚪U௃ூ᪗WXᫀ௃1&I1467000,&|_jk_hijk«⚗j179390,`|1546390ூT⚪Z᪆௃1&1467000_jkk_hij«⚗j79390`1546390ᶧ]^_3.Ŭᑴ/03Ḅ®ᑖ¯C3ூ⚪NOᜐ௃1⚪NORr2014$2015ὃT⚪U௃ூ᪗WXᫀ௃1&Iᳮᵨ13000,`||3000ூT⚪Z᪆௃1&1ᳮᵨ3000`13000ᳮµᐭᳮᵨḄḄᢚÂᐭᑴ⌼ᵨ஺ᶧ]^_4.Ŭᑴ/04Ḅ®ᑖ¯S&▼ÇÅ⌱É®§N▼&▼Å⌱É®§N▼ூ⚪NOᜐ௃1⚪NORூ2014$2015ὃT⚪U௃ூ᪗WXᫀ௃1&I+ᡂ143430,`|Eᩞᧇ143430ூT⚪Z᪆௃1&1+ᡂ43430`1Eᩞᧇ43430ᶧ]^_

75.Ŭᑴ/05Ḅ®ᑖ¯1&▼|1|_ᳮᵨ▼11799531(▼Ç|_´ᢚ▼179953ூ⚪ᜐ௃1⚪NORூ20142015ὃT⚪U௃ூ᪗ᫀ௃1&Iᳮᵨ1179953,`|´ᢚ1179953ூ⚪᪆௃1&1ᳮᵨ179953`:´ᢚ179953ᶧ]^_
⚪⚪2⚪⚪10ᑖᐳ20ᑖ2.ᵬÊ)ᨵ▲;ᑴ⌼o/;ᑴ⌼o/hijklmjn201x*+!ᑡ_᧕»⚗11ு7ᨴ1ÎϽᢗᐭḄᖪ᪗Òᵨᩗ£ᖪ᪗ÒᵨᩗÔ'ÕÖ|;9726000ᐗ;£ᖪ᪗ÒᵨᩗḄᐕ|iᵬÊ)ᨵ▲ØhḄzÙ;9626000ᐗ2
7ᨴ2¼¿=ᐭᴉÂᧇhijwᵨ*ἠᑡÛᗓᧇ(4;635000ᐗÝij107950ᐗᙳ<஺ᗓᧇÞᜩàᦈᐭUEᩞᧇ᪶
pᵨq▭ᡂt3
7ᨴ5á<ἠ<âãä37600ᐗভ7ᨴ9pᵨᵯçè
'éᔣëìᣎî⚗316000ᐗ஺5
7ᨴ31^ïᳮᵨEðñ?ᜓᢚE?ᜓpᵨòóôt^ᢚE?ᜓE|;271000,õöi᳛4%஺øòóô;100000ùE?ᜓᜓᨴú3000ù஺1.Ŭᑴ/0DḄ®ᑖ¯ூ⚪ᜐ௃1⚪NORூ20142015ὃT⚪U௃ூ᪗ᫀ௃Iûü19726000,`|qᦈᡈÊ
19626000,`|þ1100000ூ⚪᪆௃1&1ûü9726000`1qᦈ9626000þkkÿ100000ᶧ

82.ᑴ2
ḄᑖS▼⌱▼▼⌱▼ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗"#ᫀ௃I%ᩞᧇ1635000,|)*+,)-.*,/⚗*11107950,2|34561742950ூ⚪7᪆௃%ᩞᧇ635000)*+,,)-.*9/⚗*1:10795023456742950ᶧ3.ᑴ3
Ḅᑖ▼⌱;,^,▼=⌱>|[ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗"#ᫀ௃I├A+ᵨ137600,2|3456|37600ூ⚪C᪆௃├A+ᵨ376002345637600ᶧ4.ᑴ4
Ḅᑖ3▼⌱D||1E⌱D]ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗"#ᫀ௃I⃩᜜I1316000,2|3456|31600஺ூ⚪C᪆௃⃩᜜I31600023456316000ᶧ

95.ᑴ5
Ḅᑖ=⌱K~M⌱ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗"#ᫀ௃INᳮ+ᵨ17804.80,2|PᢚR17804.80ூ⚪C᪆௃ESᜓ)ḄᢚRU271000-271000*4%
7100000*3000=7804.80Nᳮ+ᵨ7804.802PᢚR7804.80ᶧV⚪9W⚪X2Y⚪Z[⚪10ᑖZᐳ20ᑖ:2.ᵬ^_Uᑴ⌼aZ-.*,bc*dZ%ᩞᧇ᪶Vfᵨg▭ᡂWj஺201Xk7ᨴmnopᑡ᧕st⚗1
7ᨴ2uZvw^_xᐭᴉ{Zᴉ{ᧇZᐸ}~{ᧇ17000^Zᓫ10ᐗZὊᧇ83000^Zᓫ10ᐗZ-.*ᵨnἠᑡ261U1000000ᐗZ-.*1U170000ᐗZ6⚗I஺2
7ᨴ8uZᵨ3456IM,ᴉ{ᧇᐳḄfx+ᵨ16400ᐗZNஹᴉ{ᧇḄfxᦪU᪗"ᐸᑖᐭMஹᴉ{ᧇᡂW஺3
7ᨴ10u,Mஹ~{ᧇᦈᐭ஺4
9ᨴ25uZ├Aᧇ1000^ᦈᑮ3456Z.*ᵨnἠᑡ├A61U17200ᐗZ-.*├⚗*1U2924ᐗ஺5
ᨴZ├AᧇḄᡂWZᗓᧇḄᓫᡂWU10.32ᐗ஺6
ᨴZv34ᐭ3k¡62208000ᐗ஺⌕£᪷¥¦§¨ᧇ/4pᑡVᑖ᪆1.©ªᧅḄfxᡂWU9
ᐗ஺ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ¬ṣᫀ௃172788ூ®C᪆௃¨ᧇ2
noNஹ~{ᧇᐳḄfx+ᵨ16400ᐗZ¯°+ᵨfxᦪ±U᪗"ᩭᑖ³ᑮ´ᗓᧇḄᡂW}µᡠᑖ³ᑮὊᧇḄfxᡂW=17000*10+16400/17000+83000
*17000=172788ᶧ

102.ᴉ{ḄfxᡂWU9
ᐗ஺ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗"#ᫀ௃843612ூ⚪C᪆௃¨ᧇ¸2¹noMᗓᧇᐳḄfx+ᵨ16400ᐗZ¯°+ᵨfx1U᪗"ᩭᑖ³ᑮMᴉ{ᧇḄᡂW}µᡠὊᧇḄfxᡂW=83000*10+16400/17000-^3000
*83000=843612ᶧ3.ᑴ4
ᡠ§᧕ᡈt⚗Ḅᑖ஺=▼|E⌱D]'[yvi=ᓭ⌱▼ூ⚪ᜐ௃⚪[20142015ὃ⚪௃ூ᪗"#ᫀ௃I3456120124,2|ᐸ½ᦈᐭ117200,2|)*+,)-.*,├⚗*112924ூ⚪C᪆௃3456201242ᐸ½ᦈᐭ17200)*+,)-.*9├⚗*:2924ᶧ4.ᑴ5
ᡠ§᧕ᡈt⚗Ḅᑖ஺u▼E⌱▼ெE⌱▼|[ூ⚪ᜐ௃⚪r20142015ὃ⚪௃ூ᪗"#ᫀ௃Iᐸ½ᡂW110320,2|%ᩞᧇ110320ூ⚪C᪆௃ᐸ½ᡂW103202%ᩞᧇ10320ᶧ

115.ᑴ6
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7ᨴ1uZÃÄw^_ᢗᐭḄᖪ᪗ÇᵨᩗZÉᖪ᪗ÇᵨḄÊËÌÍU1275000ᐗ9UÉᖪ᪗ÇᵨᩗḄ^ᐕ.:ZᵬÀmᨵ▲^_WÏ-¨ḄÐѨW1U1265000ᐗ஺2
7ᨴ2uZvÒ^_xᐭÓᧇZ-.*ᵨnἠᑡὊ{ᧇ61161000ᐗZ.*2737஺ZᙳÕIἠIZᗓᧇÖ×ᜩ◅ᦈᐭZ^_%ᩞᧇ᪶Vfᵨg▭ᡂWj஺3
7ᨴ5uZÕIἠIÚ^_ÛÜ+36000ᐗ஺4
7ᨴ9uZfᵨᵯÞVËßᔣáYâᣎä6⚗432000ᐗ஺5
7ᨴ31uZ4åNᳮæçᵨEèéSᜓᢚR஺ESᜓfᵨ>êjᢚRZESᜓ%U133000,ëì.᳛4%஺î>êU100000^ïZEiðᜓᜓWᨴ4ñ3000^ï஺9É⚪◀)*+᜜Zᐸ½ó⌕£Sôõö:1.ᑴ1
ᡠ§᧕ᡈt⚗Ḅᑖ஺÷Røùú8▼|rg"^iτ⌱▼1ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗ᫀ௃:Iûü¨ý11275000,2|gᦈ¨W9ᡈÀW
11265000,2|¨W^þ110000ூ⚪᪆௃ûü¨ý12750002gᦈ¨W1265000¨W^þ10000ᶧ

122.ᑴ2
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▼ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗ᫀ௃I├ᵨ136000,||36000ூ⚪᪆௃├ᵨ3600036000ᶧ4.ᑴ"#4
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▼ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗ᫀ௃I⃩"᜜11432000,|1432000ூ⚪᪆௃2ᵨᵯ456789⃩"᜜1432000432000ᶧ

135.ᑴ"#5
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/100000*3000=3830.40ᐗᶧ2.20X1G1ᨴ1I;JKLᐭNOPQ;ᐳ480000ᐗ;Q▲6Tᨴ;Gᑭ᳛4%,WḄXYᑮQ[N\]^;ᑭ_ᑖᨴ⚜;ᢥb1c஺1.ᑴWKLdePQfḄᑖ,g▼:⌱
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h|[ூ⚪ᜐ௃⚪i20142015ὃ⚪௃ூ᪗ᫀ௃I1480000,|PQ1480000ூ⚪᪆௃480000PQ480000ᶧ

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=35000ᶧ2.“”±ᡝXᨴ7êÙᔠ9iÚ஺ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗ᫀ௃63000ூ⚪᪆௃“”±ᡝXᨴ7êÙ=2300஺2
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213.“”±ᡝXᨴᨴk¬Ù9iÚ஺ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗ᫀ௃40000ூ⚪᪆௃“''±ᡝXᨴᨴk¬Ù=68000iQèᦪÚ+35000iXQ7êÙÚ-63000iXQ7êÙÚ=40000ᶧ4.“sc±”±ᡝXᨴ7êÙᔠ9iÚ஺ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗ᫀ௃23000ூ⚪᪆௃“sc±”±ᡝXᨴ7êÙ=230002
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஺ூ⚪ᜐ௃⚪¼20142015ὃ⚪௃ூṣᫀ௃300500ூ⚪᪆௃300500“Y”±ᡝXᨴ7êÙ<3000002
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234.“sc±”±ᡝXᨴ7êÙᔠ9iÚ஺ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗ᫀ௃5000ூ⚪᪆௃“sc±”±ᡝXᨴ7êÙ950005
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஺ூ⚪ᜐ௃⚪ூ20142015ὃ⚪௃ூ᪗ᫀ௃46000ூ⚪᪆௃46000ûüúQk¬Ù=41000iQè¬ÙÚ+5000iXQ7êÙÚ=46000ᶧ

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YZḄ]@ᑖ^Q_`—2U~a~viτ\⌱d]@e`Hτfூ⚪ᜐ௃⚪`hூ20142015ὃk⚪l௃᪗ᫀIᡠ140஺஺,||4000ூ⚪᪆௃ᡠ40004000ᶧqA

252.\WᑴNᧇ2
YZḄ]@ᑖ^I\⌱d]@᧵s௄\⌱d]@e`ூ⚪ᜐ௃⚪`hூ20142015ὃk⚪l௃ூ᪍ᫀ௃uv120000,|w⃩+,ᦈᐭ|20஺00ூ⚪᪆௃20000w⃩+,ᦈᐭ20000ᶧqA3.\WᑴNᧇ3
YZḄ]@ᑖ^m▼z\⌱d]@e`{|▼|⌱d]@e`▼ூ⚪ᜐ௃⚪`h[20142015ὃk⚪l௃ூ᪗ᫀ௃I~ᳮ5ᵨ15000,||5000ூ⚪᪆௃./01Ḅ345@ᐭ~ᳮ5ᵨ~ᳮ5ᵨ50005000ᶧqA4.\WᑴNᧇ4
YZḄ]@ᑖ^Q▼1|⌱d]@e`F-IFV]|W⌱d]@s{|[ூ⚪ᜐ௃⚪`hூ20142015ὃk⚪l௃ூ᪗ᫀ௃I;01100஺஺I-ᑭB|3஺0,||10300ூ⚪᪆௃;010000-ᑭB30010300ᶧqA

265.\WᑴNᧇ(5)YZḄ]@ᑖ^|⌱d]@ᩎ—M▼|⌱d]@e`ூ⚪ᜐ௃⚪`hூ20142015ὃk⚪l௃ூ᪗ᫀ௃I-13500,||350஺ூ⚪᪆௃D:ᨴE-ᩞᧇ-35003500ᶧqA2.ᵬᡠ᳛25%,20121ᨴ11ᨴᡝ@12ᨴᨵᐵᡝ᝞12ᨴ1-11ᨴ@ᡝ£¤¥¦¥¥¥w⃩+,ᦈᐭ3180005000000w⃩+,ᡂ<2525002800000├#5ᵨ260010000⃩+=>▬©100029000ᐸ*+,ᡂ<750032500⃩+᜜200011000«,5ᵨ300030000~ᳮ5ᵨ440050000ᐸ*+,ᦈᐭ950045000⃩+᜜ᦈᐭ3000ᢗNᦈ20000⌕P@ᵬ2012ᑭ⊤ᑡ¡⊤⚗`=:L⃩+ᦈᐭ()ᐗூ⚪ᜐ௃⚪`hூ20142015ὃk⚪l௃ூ¯ṣᫀ௃5372500ூ⚪᪆௃⃩+ᦈᐭ=w⃩+,ᦈᐭ(5000000+318000)+ᐸ*+,ᦈᐭ(45000-^500)=5372500ᶧqA

272.⃩+ᡂ<()ᐗூ⚪`ᜐ௃⚪`hL20142015ὃk⚪l௃ூ᪗¶·ᫀ௃3092500ூk⚪¸᪆௃⃩+ᡂ<=w⃩+,ᡂ<(2800000+252500)+ᐸ*+,ᡂ<(32500+7500)=3092500ᶧqA3.⃩+ᑭ()ᐗூ⚪`ᜐ௃⚪`hூ20142015ὃk⚪l௃ூ᪗¶·ᫀ௃2170000ூk⚪¸᪆௃⃩+ᑭ=w⃩ᦈᐭ(5372500)⃩+ᡂ<(3092500)-├#5ᵨ(10000+2600)⃩+=>▬©(29000+1000)«,5ᵨ(30000+3000)~ᳮ5ᵨ(50000+4400)+ᢗNᦈ(20000)=2170000ᶧqA4.ᑭº()ᐗூ⚪`ᜐ௃⚪`hூ20142015ὃk⚪l௃ூ᪗;ṣᫀ௃2160000ூk⚪¸᪆௃ᑭº=⃩+ᑭ¼(217OOOO)+⃩+᜜ᦈᐭ(3000)⃩+᜜(11000+2000)=2160000ᶧqA5.½ᑭ()ᐗf⚪`ᜐ¾⚪`hூ20142015ὃk⚪l௃ூ᪗¶·ᫀ௃1620000ூk⚪¸᪆௃ᡠ5ᵨ=ᑭº*À+ᡠ᳛=2160000*25%=540000;½ᑭ=ᑭº(2160000)ᡠ5ᵨ(540000)=1620000ᶧqA

28Á20134ᨴÂᨵᐵᡝÃÄḄNᧇ᝞ÅᓫÇÈᐗÉᡝᡝ!"!!"!w⃩+,ᦈ251w⃩+,251ᐭᡂ<ᐸ*+,ᦈ13├#5ᵨ6ᐭ⃩+᜜ᦈᐭ2⃩+=4>▬©ᢗNᦈ1410ᐸ*+,5ᡂ<⃩+᜜1~ᳮ5ᵨ10.4«,5ᵨ2.50.5ᡠ52.6ᵨ⌕P᪷ËSNᧇ@ᑡ<ᨴᑭ⊤⚗`1.“⃩+ᦈᐭ”o2.“⃩+ᡂ<”஺3.“~ᳮ5ᵨ”஺4.“⃩+ᑭ”o5.“ᑭ¼º”o1.Î1Ï⚪ூ⚪ᜐ௃⚪`hூ20142015ὃk⚪l௃ூ᪗ᫀ௃62ூ⚪᪆௃“w⃩+,ᦈᐭ”“ᐸ*+,ᦈГÑÒᦈᐭᡝ¥⊤ÓÔ©¥⊤ÓÕÖ஺ᓽw⃩+,ᦈᐭ4ᨴÂ==51-2E9;ᐸ*+,ᦈᐭ4ᨴÂ==13;᪷Ë“⃩+ᦈᐭ=w⃩+,ᦈᐭ+ᐸ*+,ᦈᐭ”“⃩+ᦈØ=49+13=62”஺ᶧqA

292.Î2Ï⚪ூ⚪ᜐ௃⚪`hூ20142015ὃk⚪l௃ூ#ᫀ௃29ூ⚪᪆௃“w⃩+,ᡂ<”“ᐸ*+,ᡂ<”ÑÒᡝ¥⊤ÓÔ©¥⊤ÓÕÖ஺ᓽw⃩+,ᡂ<4ᨴÂ==25-1=24;ᐸ*+,ᡂ<4ᨴÂ==5ᓽ“⃩+ᡂ<=w⃩+,ᡂ<+ᐸ*+,ᡂ<=24+5=29”ᶧqA3.Î3Ï⚪ூ⚪ᜐ௃⚪`hf70142015ὃk⚪l௃ூ᪗ᫀ௃0.6ூ⚪᪆௃“~ᳮ5ᵨ”ÑÒÙ5ᵨᡝᓽ¥⊤ÓÔ©¥⊤ÓÕÖᓽ~ᳮ5ᵨ4ᨴÂ==<0Ô©-<0ÕÖ=1-0.4=0.6஺ᶧqA4.Î4Ï⚪ூ⚪ᜐ௃⚪`hr20142015ὃk⚪l௃ூ᪗ᫀ௃:16,4ூ⚪᪆௃ᢗNᦈÚᦪÜ⊤Ý⃩+ᑭ=⃩+ᦈᐭ-⃩+ᡂ<-⃩+=>▬©-├#5ᵨ-~ᳮ5ᵨ-«,5ᵨ-ᢗNᜫ=62-29-4-6-0.6-(2.5-0.51-(1470)=16.4ᶧqA

305.Î5Ï⚪ூ⚪ᜐ௃⚪`hூ20142015ὃk⚪l௃ூ᪗ᫀ௃17.4ூ⚪᪆௃ᑭº=⃩+ᑭᖛ+᜜ᦈᐭ-⃩+᜜=16.4+2-1=17.4ᶧqA4.àáÐÀ+201112ᨴâ8ãä+,1
12ᨴ7!åæᖪ+çᐟéἠêᐭAᩞᧇÔëìᵨἠíîḄ7200ÈᐗÔë34Èᐗï¥Üðñ◅55Èᐗᩞᧇ?óᦈᐭl஺2
12ᨴ16!ᦈᑮôõN<ᢗᐭḄAᩞᧇö÷ᦈᐭl஺ᢗNᔠùúûᢇýᩞᧇþëÅÿᔠ
ᡷḄ⚗1,00஺ᐗ⚗17஺ᐗᐹᵨἠ஺ᎷᔠḄᐕ!"#$%&'஺3
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12ᨴ30)ᑖGHIH%50,000ᐗᐸK$LHIH%30,000ᐗMNOᳮIᕒH%20,000ᐗ஺5
12ᨴR$LMN⚞ᵨAᩞᧇ800ᐗVMNOᳮWX⚞ᵨ500ᐗVYZB[OᳮWX⚞ᵨ300ᐗ஺⌕\]⌲_`ᑴb:>ZcḄdeᑖf஺

311.i`ᑴZc1
ḄdeᑖfQj▼l⌱n_op▼|i⌱nderpH|sூ⚪ᜐ௃⚪puvூ20142015ὃy⚪z௃ூ᪗ᫀ௃jI|ᩞᧇ12050000,j|}~6}~6⚗1340000,|}Eἠ12390000ூ⚪᪆௃]j]|ᩞᧇ2050000}~⚗340000]}Eἠ2390000ᶧ~2.i`ᑴZc2
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111700000ூ⚪᪆௃]j]|ᩞᧇ10000000}~⚗1700000:ᦈ%&ᡈ&H700000ᶧ~3.i`ᑴZc3
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32ூ⚪puᜐ௃]⚪puvூ20142015ὃy⚪z௃ூ᪗ᫀ௃]jI$Lᡂ&130000,j|ᑴ⌼ᵨ|20000,|}EH150000ூy⚪¡᪆௃]j]$Lᡂ&30000ᑴ⌼ᵨ20000]}EH50000ᶧ~5.i`ᑴZc5
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335.M6¦§YZᐸC¨©ᵨ▭ᡂ&«BOᳮ201஺¬5ᨴ$ᑡ¯°Zc]⌕\]᪷¯°Zcᙠ,ὃ⇋Ḅ´µ`ᑴ!ᐵdeᑖf஺1
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5)DÌÍȨᔠᔠÎȨ100஺00ᐗ஺D?@ABᐜ⚜EᐰW=⚗Ḅ60%,Ò=ᙠ¨ᱥÔᦈÕElÃᓽ¨஺5
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342.×2Ø⚪i⌱ndeÛÜHேi⌱nderp~s⚪puᜐ]⚪puvE2014$2015ὃy⚪z௃ூ᪗ᫀ௃jIABC=150000,|ß⃩Zcᦈᐭ150000,j|ß⃩Zcᡂ&130000,|zCᖪÀ130000ூ⚪᪆௃]├½ᵬᖪÀ500ÁÂÁ½100ᐗᡂ&ÂÁ60ᐗᖪÀ¹uÃᓽÅÆᡂ&¨=¹ᦈCAB]j]ABC=50000]ß⃩Zcᦈᐭ50000j]ß⃩Zcᡂ&30000]zCᖪÀ30000ᶧ~3.×3Ø⚪)j▼l⌱nderp▼j▼l⌱nderp▼ூ⚪ᜐ௃⚪puvூ2014$2015ὃy⚪z௃ூ᪗ᫀ௃jIᑴ⌼ᵨ125000,j|Oᳮᵨ|5000,|ABC=|30000ூ⚪᪆௃]&ᨴ}Eᵯ30000ᐗᐸK$L]MNᵯ25000ᐗB[OᳮWXᵯ5000ᐗá?@ABÆËDE]j]ᑴ⌼ᵨ25000Oᳮᵨ5000]ABC=30000ᶧ~

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491.617⚪ூ⚪ᜐ௃⚪r20142015ὃ⚪௃ூ᪗ᫀ௃744699ூ⚪᪆௃1
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