2012骞磋紨灏庯細杞夎畵鎴垮湴鐢�(ch菐n)澧炲€奸(2)
銆€銆€4.鑸囪綁璁撴埧鍦扮敘(ch菐n)鏈夐棞鐨勭▍閲�$lesson$
銆€銆€(1)鐕熸キ(y猫)绋咃細閵峰敭鏀跺叆脳5%
銆€銆€(2)鍩庡缓绋咃細鐕熸キ(y猫)绋吤�(7銆�5銆�1%)
銆€銆€(3)鏁欒偛璨婚檮鍔狅細鐕熸キ(y猫)绋吤�3%
銆€銆€(4)鍗拌姳绋�(鎴垮湴鐢�(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)涓嶆墸锛屽叾浠栦紒妤�(y猫)鎵i櫎0.5鈥�)锛氶姺鍞敹鍏ッ�0.5鈥�
銆€銆€鍏朵腑锛氭埧鍦扮敘(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)绻崇磵鐨勫嵃鑺辩▍鍒楀叆绠$悊璨荤敤锛屽嵃鑺辩▍涓嶅啀鍠崹鎵i櫎銆�
銆€銆€灏嶄簬鍊嬩汉璩煎叆鎴垮湴鐢�(ch菐n)鍐嶈綁璁撶殑锛屽叾鍦ㄨ臣鍏ョ挵(hu谩n)绡€(ji茅)绻崇磵鐨勫绋咃紝鐢变簬宸茬稉(j墨ng)鍖呭惈鍦ㄨ垔鎴垮強寤虹瓚鐗╃殑瑭曚及鍍规牸涔嬩腑锛屾晠瑷堝緛鍦熷湴澧炲€肩▍鏅傦紝涓嶅彟浣滅偤鑸囪綁璁撴埧鍦扮敘(ch菐n)鏈夐棞鐨勭▍閲戜簣浠ユ墸闄�銆�
銆€銆€渚嬶細鎸夌収鍦熷湴澧炲€肩▍鐨勬湁闂滆(gu墨)瀹氾細
銆€銆€(1)鍏ц硣鎴垮湴鐢�(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)瑷堢畻鍦熷湴澧炲€肩▍鏅傦紝鎳夊柈鐛ㄦ墸闄ょ殑绋呴噾鏄�(銆€銆€)銆�
銆€銆€(2)澶栬硣鎴垮湴鐢�(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)瑷堢畻鍦熷湴澧炲€肩▍鏅�锛屾噳鍠崹鎵i櫎鐨勭▍閲戞槸(銆€銆€)銆�
銆€銆€(3)鍏ц硣闈炴埧鍦扮敘(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)瑷堢畻鍦熷湴澧炲€肩▍鏅�锛屾噳鍠崹鎵i櫎鐨勭▍閲戞槸(銆€銆€)銆�
銆€銆€(4)澶栬硣闈炴埧鍦扮敘(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)瑷堢畻鍦熷湴澧炲€肩▍鏅傦紝鎳夊柈鐛ㄦ墸闄ょ殑绋呴噾鏄�(銆€銆€)銆�
銆€銆€A.鐕熸キ(y猫)绋呫€€B.鍩庡缓绋呫€€C.鏁欒偛璨婚檮鍔� D.鍗拌姳绋呫€€E.濂戠▍銆€銆€F.鍊嬩汉鎵€寰楃▍
銆€銆€绛旀锛�
銆€銆€(1)鍏ц硣鎴垮湴鐢�(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)瑷堢畻鍦熷湴澧炲€肩▍鏅傦紝鎳夊柈鐛ㄦ墸闄ょ殑绋呴噾鏄�(ABC)銆�
銆€銆€(2)澶栬硣鎴垮湴鐢�(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)瑷堢畻鍦熷湴澧炲€肩▍鏅�锛屾噳鍠崹鎵i櫎鐨勭▍閲戞槸(A)銆�
銆€銆€(3)鍏ц硣闈炴埧鍦扮敘(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)瑷堢畻鍦熷湴澧炲€肩▍鏅�锛屾噳鍠崹鎵i櫎鐨勭▍閲戞槸(ABCD)銆�
銆€銆€(4)澶栬硣闈炴埧鍦扮敘(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)瑷堢畻鍦熷湴澧炲€肩▍鏅�锛屾噳鍠崹鎵i櫎鐨勭▍閲戞槸(AD)銆�
銆€銆€澶栬硣涓嶅緛鍩庡缓绋呭拰鏁欒偛璨婚檮鍔�銆�
銆€銆€5.璨℃斂閮ㄧ⒑瀹氱殑鍏朵粬鎵i櫎闋呯洰
銆€銆€灏嶅緸浜嬫埧鍦扮敘(ch菐n)闁嬬櫦(f膩)鐨勭磵绋呬汉鍏佽ū鎸夊彇寰楀湡鍦颁娇鐢ㄦ瑠鏅傛墍鏀粯鐨勯噾椤嶅拰鎴垮湴鐢�(ch菐n)闁嬬櫦(f膩)鎴愭湰涔嬪拰锛屽姞瑷�20%鐨勬墸闄ゃ€�
銆€銆€鍔犳墸璨荤敤=(1+2)脳20%
銆€銆€2003骞� CPA
銆€銆€銆愪緥椤屻€戞煇鎴垮湴鐢�(ch菐n)闁嬬櫦(f膩)鍏徃鏁撮珨鍑哄敭浜嗗叾鏂板缓鐨勫晢鍝佹埧锛岃垏鍟嗗搧鎴跨浉闂滅殑鍦熷湴浣跨敤娆婃敮浠橀鍜岄枊鐧�(f膩)鎴愭湰鍏辫▓10000钀厓;瑭插叕鍙告矑鏈夋寜鎴垮湴鐢�(ch菐n)闋呯洰瑷堢畻鍒嗘敜閵€琛屽€熸鍒╂伅;瑭查爡鐩墍鍦ㄧ渷鏀垮簻瑕�(gu墨)瀹氳▓寰佸湡鍦板鍊肩▍鏅傛埧鍦扮敘(ch菐n)闁嬬櫦(f膩)璨荤敤鎵i櫎姣斾緥鎸夊湅瀹惰(gu墨)瀹氬厑瑷辩殑鏈€楂樻瘮渚嬪煼(zh铆)琛�;瑭查爡鐩綁璁撶殑鏈夐棞绋呴噾鐐�200钀厓銆傝▓绠楃⒑瑾嶈┎鍟嗗搧鎴块爡鐩钩绱嶅湡鍦板鍊肩▍鏅�锛屾噳鎵i櫎鐨勬埧鍦扮敘(ch菐n)闁嬬櫦(f膩)璨荤敤鍜屸€滃叾浠栨墸闄ら爡鐩€濈殑閲戦鐐�(銆€)銆�
銆€銆€A.1500钀厓
銆€銆€B.2000钀厓
銆€銆€C.2500钀厓
銆€銆€D.3000钀厓
銆€銆€銆愮瓟妗堛€慏
銆€銆€銆愮瓟妗堛€戞噳鎵i櫎鐨勬埧鍦扮敘(ch菐n)闁嬬櫦(f膩)璨荤敤鍜屸€滃叾浠栨墸闄ら爡鐩€�=10000脳10%+10000脳20%=3000(钀厓)
銆€銆€(浜�)鑸婃埧鍙婂缓绛戠墿鎵i櫎闋呯洰鐐�
銆€銆€1.鎴垮眿鍙婂缓绛戠墿鐨勮⿻浼板児鏍�銆�
銆€銆€2.鍙栧緱鍦熷湴浣跨敤娆婃墍鏀粯鐨勫湴鍍规鍜屾寜鍦嬪绲�(t菕ng)涓€瑕�(gu墨)瀹氱钩绱嶇殑鏈夐棞璨荤敤銆�
銆€銆€3.杞夎畵鐠�(hu谩n)绡€(ji茅)绻崇磵鐨勭▍閲�銆�
銆€銆€(涓�)杞夎畵鏈€茶闁嬬櫦(f膩)鐨勫湡鍦颁娇鐢ㄦ瑠
銆€銆€1.鍙栧緱鍦熷湴浣跨敤娆婃墍鏀粯鐨勫湴鍍规鍜屾寜鍦嬪绲�(t菕ng)涓€瑕�(gu墨)瀹氱钩绱嶇殑鏈夐棞璨荤敤銆�
銆€銆€2.杞夎畵鐠�(hu谩n)绡€(ji茅)绻崇磵鐨勭▍閲�銆�
娉ㄥ唺绋呭嫏甯牷閬� 娉ㄥ唺绋呭嫏甯珫澹� 娉ㄥ唺绋呭嫏甯紨灏庤│鑱�
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