中级会计职称考试财务管理

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9C.11.4%D14.7%ூᫀ௃Dூ᪆௃,¡ḄÚÛᡂ-᳛=2%/(1-2%)X3604-(60-10)=14.7%஺ூ<⚪2å᝞çèᨵסᢚᡷᡈnoªÕÖסᢚᡷᑣᑭᵨᖪo5ᵨÄ,èᨵê▭ᡂ-()»ூᫀ௃Oூ᪆௃ᖪo5ᵨÄ,I¾ᯠឋp,îᖪoïᓬÑ᝞çèᨵסᢚᡷᡈªÕÖסᢚᡷᑣèᨵÚÛᡂ-ᓽᑭᵨᖪo5ᵨÄ,èᨵê▭ᡂ-᝞çᨵסᢚᡷÕÖסᢚᡷᑣᑭᵨᖪo5ᵨÄ,ᨵÚÛᡂ-஺ñò,¡ᡂ-·,¡ó᪀ஹ-òὃôᑖ᪆-òIöòᑖᦪ!ᙠ10ᑖøù⚪ú?Áµ8û⚪?Áµ¤¥⚪·üᔠ⚪¤¥·üᔠ⚪Ḅµ⚪3⌕þyᙠ,¡ᡂ-ḄÿஹᩨᩚᦪḄᑭ஺ஹὃூὃ௃ஹ!"ஹᶇ$ᦈ&ᡂḄ஺ூ(⚪1௃+,-./040003ᐗ5ᐸ7ᢥ☢:;<=ᑶ15003ᐗ5ἠ☢ᑭ᳛B10%,/0E᳛B1%F;

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11F⚪5H2001hijᙳkl1000ᐗkimn᳛24%,ᩗpqᦪ5,rsḄhᙳᑭ᳛10%,,ᐰhᒹuᑭvwᵨḄᡂkl132ᐗᡠyz᳛33%஺⌕|}(1)O&2001hvzᑭ^D(2)O&2001hiᦈp᳛D(3)O&2001hᑭvᦪD(4)O&2002h.⃩ᩨᩚLᦪஹ34ᩨᩚLᦪஹᔠᩨᩚLᦪ஺ூ>ᫀ@᪆௃(1)vzᑭ^=1000X24%=240(ᐗ)(2)ᩗpqᦪ5,ᑣirs᳛=80%rsjᙳkl=1000X80%=800(ᐗ)ijᙳkl=1000-800=200(ᐗ)ᑭv=800X10%=80(ᐗ)ᑭ^=(240-80)X(1-33%)=107.2(ᐗ)iᦈp᳛=107.24-200=53.6%(3)ᑭvᦪ=240/80=3(4)▭=240+(132-80)=292(ᐗ).⃩ᩨᩚLᦪ=292/240=1.2234ᩨᩚLᦪ=240/(240-80)=1.5ᔠᩨᩚLᦪ=1.5X1.22=1.83ூὃ௃᪀Ḅ(iஹᡠyzஹᑭ᳛)6᪀ᳮ஺ூ⚪1௃Ḅi᪀᪀Ḅᨵ()஺A.¡ᨵᜧ£ḄiḄ¤⌕¥¦S§rs6¨©ἠ«B.¡ᨵ¬®¯iḄ°±²®¯rs«³C.i〉ᵨµ<¶·¸ḄIJ¹sl¬D.9ᢈ»Ẇ½¾¨¤ḄIJᑣrs¬¿ூ>ᫀ௃ABCDூ@᪆௃᪷Ái᪀6᪀ḄÂÃឋᑖ᪆89yÆḄÇ}(1)¡ᨵᜧ£ḄiḄ¤⌕¥¦S§rs6¨©ἠ«(2)¡ᨵ¬®¯iḄ°±²®¯rs«³(3)i〉ᵨµ<¶·¸ḄIJ¹sl¬(4)9ᢈ»Ẇ½¾¨¤ḄIJᑣrs¬¿ூ⚪2௃rsᙠ᪀iÈḄÇ()஺A.ÉÊᡂB.Ëᜧ34Ì◅C.ᐹᨵ34ᩨᩚÏᵨD.ᑖᦣÑÒᑴᩗூ>ᫀ௃ABCூ@᪆௃rs«ÇÔÕÖᑓᒃÔ☢ᨵᑭµÉÊᡂÚÔ☢Ëᜧ34Ì◅ᐹᨵ34ᩨᩚÏᵨ஺ூ⚪3௃[ᑡܵ᪀,£Ý᦮Ḅᨵ()஺A.sßB.àáâC.¨©ãD.ἠäåூ>ᫀ௃A

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15(3)1XjåᫀḄìíᩨᩚðᦪ஺(4)ᑨºòåᫀóô஺ூöᫀ÷ø᪆௃⚗åᫀ1åᫀ2Mᑭ2200200ᑭ40403ᑭ60Mᑭ2100160MYᑭ26096%&'ᦪ100(I')125(I')*'ᑭ20.6ÚᐗÛ0.77ûÛ(2)(EBIT-40-60)X(1-40%)/100=(EBIT-40)X(1-40%)/125EBIT=340(Iᐗ)(3)ìíᩨᩚðᦪ(1)=200/(200-40-60)=2ìíᩨᩚðᦪ(2)=200/(200-40)=1.25(4)ᵫ
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28◅Ḅ£5⚜Ḅ☠¤(஺ூὃOu௃ᨬ¦5ᢝᨵḄmn஺ூ⚪1௃ᨬ¦5ᢝᨵḄpqrᑴ¡§1'eὃ⇋Ḅ©ᐵᡂI⌕ᨵ()0A.z¯ᡂI£°nឋ²ᣚᡂIB.°nឋ²ᣚᡂI£´µᡂIC.z¯ᡂI£´µᡂID.ᢝᨵᡂI£´µᡂIூᫀ௃AூA᪆௃ᨬ¦5ᢝᨵḄpqrᑴ¡§1'ᵫ"Ꮇ·¸pᙠ5´µ'ᡠXeὃ⇋Ḅ©ᐵᡂI⌕ᨵz¯ᡂI£°nឋ²ᣚᡂI஺ூὃOQ௃mniᵨ᪗ºeὃ⇋Ḅ(஺ூ⚪1௃ᙠᑴnᡈ⌱½iᵨ᪗ºeὃ⇋X¾(()஺A.¿ÀÁÂÃḄKB.ÄÅ◅Ḅ67C./ឋ◅Ḅ67D.^ᡝḄiூᫀ௃ABDூA᪆௃ᙠᑴnᡈ⌱½iᵨ᪗ºeὃ⇋¿ÀÁÂÃḄKஹÄÅ◅Ḅ67£^ᡝḄi¤(஺ூὃOÇ௃NOÈÉeᦈghḄiᵨkl.Êtl஺ூ⚪1௃Ë⚜ḄRÌ├ᦈᐭ~600Ðᐗ'eᦈghᦈgÒ30ᜩ'./ᡂI᳛60%,ᡂI᳛10%,ᑣeᦈghḄz¯ᡂI()Ðᐗ஺A.10B.6C.3D.2ூᫀ௃CூA᪆௃eᦈghḄz¯ᡂI=600/360X30X60%X10%=3(Ðᐗ)஺ூ⚪2௃ËÜÝᵨÞÀd1ß'à·ᦈh1á'âeᦈghãᙳ}~ᵫ5ᙠḄ200Ðᐗäå100Ðᐗ஺RæᔠᡂI᳛12%,(à·ᦈh1á'èRéàê©ᐵëᵨ8Ðᐗ'ᑣíᑖᦣᦈhᦈï~()Ðᐗ஺A.4B.8C.16D.24ூᫀ௃AூA᪆௃íᑖᦣᦈhᦈï~=(200-100)X12%-8=4(Ðᐗ)஺ூ⚪3௃Ë⚜aḄRÌ├ᦈᐭ6000Ðᐗ'iᵨᩩó](2/10,1/20,N/60),ᐸ./ᡂI᳛65%,ᡂI᳛8%,ᦈgëᵨ70Ðᐗ'÷gøᜫ᳛4%஺⚜aᓰÌ├~70%Ḅ^ᡝ¯ᑭᵨ2%Ḅ5ᢚᡷ'ᓰÌ├~10%Ḅ^ᡝᑭᵨ1%Ḅ5ᢚᡷ஺2Rᢥ360ᜩab஺⌕4ab¢(1)iᵨᡂIÿᦈ
(2)ᙳᦈ(3)ᦈᡂ(4)ᵨᡂ(5)ᵨᡂᦈ
஺ூᫀ௃(1)ᵨᡂᦈ
=6000-6000X65%-6000X(70%X2%+10%X1%)=2010(&ᐗ)(2)ᙳᦈ=70%X10+10%X20+20%X60=21(ᜩ)(3)ᦈᡂ=6000/360X21X65%X8%=18.2(&ᐗ)(4)ᵨᡂ=18.2+70+6000X4%=328.2(&ᐗ)(5)ᵨᡂᦈ
=2010-328.2=1681.8(&ᐗ)஺

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31/.=▭123=03-b?c/Qde12=552+72000/7200=562fᜩgf3g•b?c=7200f552-400g=1094400fᐗg...=▭ᢗMᑭN᳛=1094400/f6000X2000gX100%=9.12%f4g=▭123=f20004-3+1g+2=334fᜩgV├ᢇᵯᾯḄᑭ,-?@Aᩗ*ᳮᡂ4B:ᩗ*ᳮᡂ4CBᨬD஺!"ூ$ᫀ௃Vூ(⚪4௃Fᦈᦔ?ᳮIJᔠᳮLFḄMNO?᡻Q1ᑭ,-஺!"ூ$ᫀ௃VூὃST௃ᔜVᑭᑖXYZḄᱯS஺ூ(⚪1௃ᐵ/ᑭᑖX,-\ᑡ^_`aḄA!"஺A.ᒕeᑭᑖX,-fᐙᑖᑭᵨijᡂ4ᨬ1ḄjkjlmᢝᳮoḄjkp᪀B.stᑭ,-ᨵᑭ/ἠḄutC.stᑭwx᳛,-z{|◅ᢗj|◅ᦈḄ

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ᑭᑖḄᩗ⚗ᧇ᝞☢2ᐗ200"#400"ᐗ
160"ᐗ840"ᐗᡠᔠ+1400"ᐗ
ἠḄ-./0135ᐗ஺⌕6+789:3;<=ᐵὶḄ@⚪஺1#+ᑜᢥ10〈1ḄEᫀGHἠᑭIᢥGHἠᑭJḄᦪLG-Mᑭ0.2ᐗἠᑭḄMOᢥ-./0+7஺+7PᡂREᫀJḄᩗᔜ⚗ᦪO஺2#᝞Tᢥ1U12ḄVWX.ἠᑖᒘ+7ᩗᔜ⚗ᦪOஹ3#Ꮇ\ᑭᑖ=ᦋ^/0_`aḄV
ᢥ10〈1ḄEᫀGHἠᑭἠᑭᢥ-./0+7IᢥbᦪGH-Mᑭcde/0fᑮ30ᐗ+7-Mᑭhijk஺ூ9ᫀ௃⚪Ḅn⌕ὃ᪶qiᑭᑖrἠᑖᒘ஺1#GHἠᑭJḄᦪ=200X1+10%#=220"#GHἠᑭJḄ=2X220=440"ᐗ#GHἠᑭJḄ
w=160+35-2#X20=820"ᐗ#-Mᑭ=0.2X220=44"ᐗ#ᑭᑖJḄyᑖᑭ=840-35X20-44=96"ᐗ#

342#ἠᑖᒘJḄᦪ=200X2=400"#ἠᑖᒘJḄ=1X400=400"ᐗ#ἠᑖᒘJḄ
w=160"ᐗ#ἠᑖᒘJḄyᑖᑭ=840"ᐗ#3#ᑖ/0_`aḄV=35/1400/200#=5/030ᐗ|Ḅ`a=30/5=6ᐗ#/030ᐗ|Ḅᐰ~`a=6X220=1320"ᐗ#/030ᐗ|Ḅ-Mᑭ=1400-1320#/220=0.36ᐗ#ὃ⌕-MᑭஹἠᑭἠᑖᒘḄrᡠᨵὅᩗᔜ⚗Ḅᓄi=9ᫀḄ஺3#@ὃhᢕ/0_`aḄV=^RGHᑭ`a11400/200=7ᐗ/0_`aḄV135/7=5,GHᑭJ/0_`aḄV=^/0130ᐗ|`ah130/5=6ᐗGHἠᑭJἠᦪ1220"ᐰ~`aᡠᨵὅᩗ#h1220X6=1320"ᐗ
Ḅ-Mᑭh11400-1320=80"ᐗGH80/220=0.36ᐗ஺⚪᧕┯Ḅn⌕ᨵ¡;iᙠ+7GHἠᑭJḄ
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2005þ4ᨴ⚜Ḅ├ᦈᐭᑖ100ᐗஹ200ᐗஹ300ᐗ400ᐗᨴ├ᨴᦈ60%,ᨴᦈ30%,ᨴᦈ10%஺ᑣ20053ᨴ31⊤“ᦈ!”⚗$%&20053ᨴḄ├%'ᐭᑖ()ᐗ஺A.140B.250C.160D.240ூ+ᫀ௃AஹBூ.᪆௃0⚪Ḅ2⌕ὃ᪶67⊤“ᦈ!”⚗$%&├%'ᐭḄ89஺20053ᨴ31⊤“ᦈ!”⚗$%&=20011096+300:40%=140(ᐗ)20053ᨴḄ├%'ᐭ=100X10%+200X30%+300X60%=250(ᐗ)஺ூ<⚪2௃=>?2005@4ᨴ⚜Ḅ├ᦈᐭᑖ100ᐗஹ200ᐗஹ300ᐗ400ᐗAᨴᩞᧇDEᢥ᯿ᨴ├ᦈᐭḄ80%DE,DEᨴI60%,ᨴI40%,ᎷKLᨵᐸOEPQRᑣ20053ᨴ31⊤“I!”⚗$%&20053ᨴḄᩞᧇDE%'Sᑖ()ᐗ஺A.148B.218C.128D.288ூ+ᫀ௃CஹDூ.᪆௃0⚪Ḅ2⌕ὃ᪶67⊤“I!”⚗$%&ᩞᧇDE%'SḄ89஺20053ᨴ31⊤“I!”⚗$%&=400X80%X40%=128(ᐗ)20053ᨴḄDE%'S=300X80%X40%+400X80%*60T288(ᐗ)஺UᓝWXYRZᑴWஹ0Xὃ\ᑖ᪆0X]W^X_`aᙳᑖc6ᑖ஺dὃeᩭg⚪hijSkl⚪mijSn⚪஺n⚪ḄS⚪62⌕opᙠᔜstpuḄQvwxy஺zஹ0Xὃ6{|ூὃ6W௃YRZᑴḄᑖ}஺~<⚪1YR⚜n$᪗QᔜstpuḄYRᦈḄZᑴ7(A.SὅYRZᑴB.⃩ὅYRZᑴC.YRḄYRZᑴD.7ூ+ᫀ௃Bூ.᪆௃⃩ὅYRZᑴ7YR⚜n$᪗QᔜstpuḄYRᦈḄZᑴSὅYRZᑴ70Ḅcc஺ூὃ6z௃YRZᑴḄ⌕(<⚪11YRZᑴḄ$᪗2⌕ᒹ()»A.ᔠᳮᵨYR¢£¤YR¢ḄS¥᳛QxcᨬᜧᓄB.ªḄ«ᐰ᦮C.⍳°ᨵᐵYR²³´Qµᑴ9ḄYR²¶·D.¸YR¹ºḄi☠ឋூ+ᫀ௃AஹBஹCஹDூ<⚪2௃YRZᑴḄஹ³2⌕ᒹ()½஺A.ᣴᩗᢇÁZᑴ

36B.ÂRᑖÃZᑴC.ᐰ☢⚜nZᑴD.ÅÆÇÈZᑴூ+ᫀ௃AஹBஹCஹDூ.᪆௃YRZᑴḄஹ³2⌕ᒹᣴᩗᢇÁZᑴஹÂRᑖÃZᑴஹᐰ☢⚜nZᑴஹYᐰZᑴஹÅÆÇÈZᑴQvwxZᑴ½஺~<⚪3ÂRᑖÃḄ2⌕$Ḅ7⚜■ÊËÂÌᙠÍÂsÎÏpÐ┯ÒÓÔ஺ÕÖḄ×ØÂRᒹ()஺A.QRᣴᩗ᡻ÂR×ᑖÃB.QR᡻ÚÛÂR×ᑖÃC.QRᣴᩗYÜÂR×ᑖÃD.YÜÚÛÂR×ᑖÃூ+ᫀ௃AஹBஹCஹDூ.᪆௃ÕÖḄ×ØÂRᒹÝQRᣴᩗ᡻ÂR×ᑖÃQR᡻ÚÛÂR×ᑖÃQRᣴᩗYÜÂR×ᑖÃYÜÚÛÂR×ᑖÃÚÛÞßàáßÂR×ᑖÃ⃩stÚst×ᑖÃYÜY᪶ÂR×ᑖÃ஺W⚗âQRᜐᳮᐰÎÏḄᔜäåæm⌕ᑖçèéḄêᕒs஺ூ<⚪4௃ì9YRZᑴ$᪗íᔲḄᐵïð7()஺A.Zᑴñ᛻B.$᪗K9C.óôõD.ö◅wøூ+ᫀ௃Aூὃ6ù௃ù}stpuḄᱯ6ὃ᪶ᢣ᪗஺ூ<⚪11ᢗpuḄᢗ&100000ᐗᨬýᢗþÿ᳛
20%,ᒕᦈ
10000ᐗᑣḄᢗ᳛
«A.10%B.20%C.30%D.60%ூᫀ௃Cூ᪆௃
ᒕᦈ=▭!"ᓽ$%&ᑭ(-ᢗ*X+,ᡈ⚜/Ḅᨬ1ᢗ᳛10000=$%&ᑭ(T00000X20%$%&ᑭ(=30000ᐗᢗ᳛=30000/100000=30%ூ3⚪2௃56ᯠᑭ(Ḅᨵᐵᦪ;
├=ᦈᐭ20000ᐗ?├@AḄBCᡂEFBC├=Gᵨ12000ᐗᑭ(IJKLMN,OPGᵨ1000ᐗQLMN,OPGᵨ1200ᐗᑖSᩭḄUVWᳮGᵨ1500ᐗYZḄ“ᑭ(IJKLMᑭ(\*”
஺A.8000ᐗB.7000ᐗC.5800ᐗD.4300ᐗூᫀ௃Bூ᪆௃ᑭ(IJKLMᑭ(\*=├=ᦈᐭ-BCᡂE\*-ᑭ(IJKLMN,ᡂE=20000-12000-1000=7000ᐗ஺ூ3⚪3௃ᢈ`ឋᡂELbcdeឋ⚜fgbMᑴijឋᡂEḄMᑴkḼmn⚜f\*Ḅoᢇq஺

37ூᫀ௃Vூ᪆௃ᢈ`ឋᡂEFijឋᡂEḄMᑴrsQtᢈ`ឋᡂELbcdeឋ⚜fgbMᑴijឋᡂEḄMᑴkḼmn⚜f\*Ḅoᢇq஺ூ3⚪4௃6ᯠᑭ(QuvfLMᡂEwvfQLMᡂE஺ூᫀ௃Vூὃyz௃J{⚜fஹJ{}Ḅ~஺ூ3⚪1௃ᐵnJ{}ᑡḄ஺A.J{}}ஹᦔ}B.J{}k6q⌲ᑴḄC.J{}⌕ᵨ,jᑖ᪆I.J{}Ḅsᓽ⊤ூᫀ௃ABூ᪆௃J{}⌕ᵨ,jF,ឋᔠḄsᑖ᪆J{}Ḅ}sᒹ⊤ஹᦻFᦪ;ᑖ᪆஺ூ3⚪2௃ᙠ¢ᩗ¤¥᪀J{⚜fᑴ§¨c©bJ{
ª6qᙢ¬\⚜fᙠᔜJ{¯O°°ᑖᙠᑖᩗ¤¥᪀sJ{⚜fᑴ§¨c©±ᵨᵫᔜJ{6ᑡ³ᔜ6Ḅ⚜fᢣ᪗ᵫqஹ°°¶\ᨬ·ᵫ¸¹᪀ᡈKᕒ¶\F»᦮஺ூᫀ௃Vூ᪆௃J{⚜fᑴ§¨ᨵ½¾¿bJ{
ª6qᙢ¬\⚜fᙠᔜJ{¯O°°ᑖ஺ÀᔜJ{6ᑡ³ᔜ6Ḅ⚜fᢣ᪗ᵫqஹ°°¶\ᨬ·ᵫ¸¹᪀ᡈKᕒ¶\F»᦮஺Á▭ÂÃJ{⚜fᨬÄ,&◤⌕qᔠÆÇÈc஺ᙠ¢ᩗ¤¥᪀c©ᵨÉ¿¾§¨ᙠᑖᩗ¤¥᪀s±ᵨ·¿¾§¨஺ூὃyÊ௃ᔜ¾ᑁÌÍÎÏFfsḄ〉ᵨÒ஺ூ3⚪1௃Óᵨᓫ¿ḄᑁÌÍÎÏQÕÖᑮØÙᔜJ{ḄᨵᦔÚ⃩FÜÝJ{Þ᦮ßḄÚ⃩à᪗Öᡂ¿áâkᵨ஺A.ᡂEÌÍÎÏB.ãäÎÏC.åᖪÎÏD.çmÎÏூᫀ௃Dூ᪆௃çmÎÏc©ᙠÓᵨᓫ¿ḄᑁÌÍÎÏQÕÖᑮØÙᔜJ{ḄᨵᦔÚ⃩FÜÝJ{Þ᦮ßḄÚ⃩à᪗Öᡂ¿áâᵨ஺ூ3⚪2௃ᑡfs〉ᵨnÚ©ឋḄஹèjÞÎÏé
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38!D.ᡂ%&'Ḅᙢ)*+,-&'ᓫ/0012Ḅூ4ᫀ௃Cூ8᪆௃ᡂ%Ḅᑁ;<=ᵫ,-?ᜫḄA▭ᡈD?ᜫḄ?ᜫEFḄGHᜐᳮKLM=GḄNOᔜPQRḄSTUVWᔠᳮḄYᵨ[\Mᡂ%&'Ḅᙢ)*+,-&'ᓫ/ᨵ^_12ḄMᑁ;`
᪀Ḅ᦮ᑭᔜஹᩗஹᑭ☢Ḅ!஺bᓝdefHᑖ᪆hஹ%eὃjᑖ᪆%eklm)enoᙳᑖqr11ᑖntu_vᙠxy⚪ᑖq{ᜧn}~uu⌕⚪ᡈᔠ⚪ḄὃDn⌕ὃ⌕ᐰ☢ᳮ8ஹ஺dஹ%eὃ)ூὃ)h௃fHᑖ᪆&\ᑖ᪆஺ூ⚪1௃Aᨵᐵᧇ᝞A⊤2004u12ᨴ31¤ᓫ/¥ᐗu§u¨©ᡠᨵὅᩗu§u¨¬¬ᔠ175150°±²5045³´ᔠ245200+ᦈG¶6090ᔠ420350¹°92111º»Yᵨ2336¬ᔠ225315ᡠᨵὅᩗᔠ280350½[¾q475385¿700700¿7007002ÀnÁ2003uÂ⃩¾ᑭ᳛r16%,¿ᕜ=᳛r0.5Èu¨¿nᩗÉᦪr2.5u¨ᦪn¾ᦈ᳛r20%u¨¾n2004uÂË⃩Hᦈᐭ¾\r420¥ᐗn¾ᑭÍr63¥ᐗ஺⌕᪷OÏÐᧇ12004uu¨Ḅ¬Ñ᳛ஹÒÑ᳛ஹ᳛WᩗÉᦪM22004u¿ᕜ=᳛ஹ⃩¾ᑭ᳛W¾ᦈ᳛ஹ¾ᙳᢥ´¨ᦪM32004uᩗÑ᳛ஹ%ÔqÕq᳛M4ÖK&\ᑖ᪆n<ᔠᧇW1ஹ2ᑖ᪆⃩¾ᑭ᳛ஹ¿ᕜ=᳛WᩗÉᦪ×¾ᦈ᳛ḄØÙᎷÛᢥÜÝᑖ᪆஺ூ4ᫀ௃1¬Ñ᳛=ß=2.1150ÒÑ᳛=à=஺9᳛:ᡩ=5஺ãᩗÉᦪ=—!—=21-50%

39(2)¿ᕜ=᳛=é=0.6700⃩¾ᑭ᳛=ê_=15%420¾ᦈ᳛=ê_=18%350(3)ᩗÑ᳛=ᩗÉᦪT=1%ÔqÕq᳛=í=1.25280(4)0.6X15%X2=18%0.5X16%X2.5=20%18%-20%=-2%ᐸ⃩¾ᑭ᳛×¾ᦈ᳛ḄØÙ(15%-16%)X0.5X2.5=-1.25%¿ᕜ=᳛×¾ᦈ᳛ḄØÙ15%X(0.6-0.5)X2.5=3.75%ᩗÉᦪ×¾ᦈ᳛ḄØÙ15%X0.6X(2-2.5)=-4.5%ூὃ)d௃m)Fðᢣ᪗ஹ⃩óðᢣ᪗ஹôᑭðᢣ᪗Wõðᢣ᪗஺(1)D²¬Ñ᳛(2)ᩗÉᦪஹᑭöÔ÷øᦪ(3)¹°ᕜ=᳛ஹ+ᦈG¶ᕜ=᳛(4)¿ùú᳛ஹ¾ᦈ᳛(5)tûᦈஹtû¾ஹüô᳛WôýD²Ô÷øᦪூ⚪1௃*ᩗÑ᳛1Ñ{n᳛þÿ
Ḅ()஺A.᪀ḄᏉB.ᐰឋḄᱥ!"#C.%ᩗ'()*◅Ḅ,-D./012'3Ḅ)4ᐵ6ூ8ᫀ௃Bூ;᪆௃'=/᳛0=ᩗ?᳛@?AB'=/᳛CD
ḄᐰឋḄᱥ!"#EF=ᩗ?᳛CD
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2003stu'=vᙳxyR100XᐗBtu'=ᕜ{|ᦪR7|஺~
2003sᑭR210XᐗBᑣ2003s%⃩
ᑭ᳛R()A.30%B.50%C.40%D.15%ூ8ᫀ௃Aூ;᪆௃210-r(100X7)=30%.

40ூI⚪4]s'=yR100XᐗBs'=yR140XᐗBᑭyR24XᐗBᡠ8XᐗBᑭ[R4XᐗBᑣ'=᳛R()A.20%B.13.33%C.23.33%D.30%ூ8ᫀ௃Cூ;᪆௃'=᳛=(24+4)/(100+140)+2=23.33%ூI⚪5௃qs0s@?B├ᦈᐭ110%,ᑭ18%,'=y12%,/y9GᑨB'=ᦈ᳛?s¡¢£஺()ூ8ᫀ௃Vூ;᪆௃᪷¦§¨ᑖ᪆ª6«'=ᦈ᳛=├ᑭ᳛X'=ᕜ{᳛Xᩗ¬ᦪᑭ├ᦈᐭ]—________x_________x_____________├ᦈᐭ'=y1-'=/᳛s0s@?B├ᑭ᳛Ḅᑖ°├ᦈᐭ110%,ᑖ±ᑭ18%,⊤³├ᑭ᳛ᙠ¡¢E'=ᕜ{᳛Ḅᑖ°'=y12%,ᑖ±├ᦈᐭ110%,⊤³'=ᕜ{᳛ᙠ¡¢E'=/᳛Ḅᑖ°'=y12%,ᑖ±/y9%,⊤³'=/᳛ᙠ¡¢Bᓽᩗ¬ᦪᙠ¡¢஺s¶·s@?B├ᑭ᳛¡¢£E'=ᕜ{᳛¡¢£E'=/᳛¡¢£B¸Fᩗ¬ᦪ¡¢£BᵫºGᑨB'=ᦈ᳛?s¡¢£஺[I⚪6]A2004sḄᦪ¦᝞¡:ᦈᐭ2000Xᐗᑭ180Xᐗ¿ᑭ54XᐗÀÁ¿¿ᦪ100X¿s'=y2000Xᐗsᩗ¬ᦪ5ᎷÿἠÅÆ¿ᑭTUᡂ1¿ἠB¿ᑭ1᳛R5%஺/vᙳᑭ᳛R1096,ᐸÈtu/ᓰ60%oᡠ᳛R40%஺⌕Ì«(1)ÍÎ2004sḄÏ¿ᦈஹÏ¿'=¶L`ᑭ[aᦪ஺(2)2004sḄ'=ᕜ{᳛ஹ'=ᦈ᳛¶%⃩
ᑭ᳛஺(ÑH'=/⊤ᦪ¦ᙳᵨsᦪÍÎ)(3)ᎷÃ2004s12ᨴ31ÓḄ¿ἠDÔR20ᐗBÍοἠḄ'3ᡂ(᳛஺(4)ÍÎ2004s12ᨴ31Ó¿ἠḄÕÖ᳛஺(5)ᎷÃ2004s12ᨴ31ÓḄ×3tu/?R0.6,ᑣÖx×3"#aᦪRØÙÚூ8ᫀ௃(1)2004sḄsᩗ¬ᦪ=5,ᑣ'=/᳛R80%2004sḄs'=yR2000Xᐗ,ᑣ/yR1600Xᐗ,¿ÛᩗR400Xᐗ2004sḄÏ¿ᦈ=180+100=1.8(ᐗ)2004sḄÏ¿'==400+100=4(ᐗ)ᑭ[=1600X10%=160(Xᐗ)Üᑭ=ᑭ/(1-40%)=180/(1-40%)=300(Xᐗ)L`ᑭ[aᦪ=[Üᑭ/ᑭ[=(300+160)/160=2.9(2)'=ᕜ{᳛=2000/2000=1(|)'=ᦈ᳛=180+400X100%=45%

41%⃩
ᑭ᳛=180/2000=9%(3)V2004sḄÏ¿¿ᑭ=54+100=0.54(ᐗ)ᓽD=0.54(ᐗ)oR=D,,(l+g)/P+g=0.54(l+5%)/20+5%=7.84%s(4)ÕÖ᳛=20+28=11.11஺(5)tu/=1600X60%=960(Xᐗ)N⃩×3tÝ=960X0.6=576(Xᐗ)Öx×3"#aᦪ=576/180=3.2