2021CPAΌWԇƶȸĸԔx
rg2021-08-13 17:40:00 ԴPн [wС ]#п# #2021CPAΌWԇƶȸĸԔx#©onW(wng)ļPн˽2021CPAΌWУԇƶȸĸԔxѰl(f) 鷽㿼˽rF(xin)P֪ͨ£
Q.AΌWУĻԭtʲô
A.Գֽy(tng)һ𣬽y(tng)Iֹ(wn)ʩMԳWxmԼĸAνԳֹ_ƽW(chung)ƽWęC
Q.wĸĸĿʲô
A.(j)Pӡl(f)
Q.ĸijЌWI(y)ˮƽԇĿЩ
A.Z(sh)WӢZcWvʷwcˇggϢg12Tn
Q.ͬĿԇνMʩ
A.Z(sh)WӢZWvʷcεȿĿʡ̿Ժy(tng)һ}濼ԇӢZ cZyԇwcнֻAƸ(j)ʡdPļҪy(tng)һMyԇWԇн늽^y(tng)һMʩˇggϢgɽֻAƸ(j)n̘˜ʺʡdҪָЌWУʩڄӽоԌW^(q)c`ԼطnWУnнֽҸ(j)n̷n̘˜ʴ_(ni)ݣָЌWУMʩ
Q.ͬĿĿԇʽкβͬ
A.(j)WcȡͬĿԇʽ
Z(sh)WӢZvʷcĿЕ漈P]ԇӢZԇ Zyԇ˙CԒĿԇʽ2019^WijһӢZĿӢZ cZyԇWĿЕ漈P]ԇ͌ܿԇÿĿ헿ԇɿϲӋWƿɿ2018^WijһڹPԇԇ}10%Č}Ŀ20192020^ڵČԇc2018걣һ£2021^Wijһ^ɞ10%ĬF(xin)ԇwcЬF(xin)yԇԇԭ܅ӬF(xin)yԇĿɈȫнy(tng)һMwcՓyԇˇg^urcKYԿYϵĿԇʽ2018^WijһˇgԵȼʽʬF(xin)ϢgПoϙCԇˇgϢg2021^Wijһ_ʼɿԵȼʽʬF(xin)
Q.ĿռķֵքeǶ
A.(j)xսnOÌĿn̘˜Onrñ(ni)ݵ_ЌWI(y)ˮƽԇĿԭʼֵ飺Z(sh)WӢZ120֣ӢZ30ֿZc 70W50֣cvʷ50֣50wc50W10%Čֵ
Q.WI(y)ˮƽԇijɿ?ni)γʬF(xin)
A.WI(y)ˮƽԇɿAΌWУȡ(j)ЌWI(y)ˮƽI(y)(j)ȡӋֺӋYϵʽ
AΌWУȡӋֿĿɿȡ֔(sh)ʽʬF(xin)Zġ(sh)WӢZWcvʷwcyԇԭʼӋȡ֡
ЌWI(y)ˮƽԇɿȡȼʽʬF(xin)OABCDE傀ȼΞ飺Aռ20%Bռ40%Cռ30%DcEռ10%Eȼ鲻ϸ
Q.μӏЌWI(y)ˮƽԇCƺ͌I(y)ˮƽ
A.PTҪӏԇO_l(f)OЌWI(y)ˮƽԇϢϵy(tng)߿սMˮƽвTҪЌWI(y)ˮƽԇuͷƶдٽ̵ČI(y)ˮƽ
Q.ʡЌWиAΌWУWI(y)ˮƽԇɿ?ni)J
A.ʡDеijЌW͑еؾxеĮI(y)иAΌWУ횅ȡӋֿĿČWI(y)ˮƽԇԭWУWI(y)ˮƽԇɿJɡ
Q.ЌWC|urƶȵur(j)ʲô
A.(j)xս|Wgc_˼Ʒ¡WI(y)ˮƽĽˇgB(yng)`傀urSȵurҪַӳWȫl(f)չ͂LעؿWճОҎ(gu)B(yng)ɺͻF(xin)
Q.ЌWC|ur(ni)ݺwЩ
A.C|ur˼Ʒ¡WI(y)ˮƽĽˇgB(yng)`傀Sȡ
Q.ЌWC|urƶȏĺΕr_ʼʩ
A.2021^W_ʼʩ
Q.ЌWC|urYγʬF(xin)
A.C|ur傀SȵurYքeԵȼʽʬF(xin)֞ABCDĂȼΌ(yu)㡢ϸAȼһ㲻^30%W`О鱻CP̎t˼Ʒ¾SuDȡurYǺWǷ_I(y)˜ʵҪ(j)ҲǸAΌWУҪ(j)ͅ
Q.WC|urνMʩ
A.ԌWУλÿWurC|urϢϵy(tng)ԄӌÿWڵľC|urϳɞWھC|urYЮI(y)rٌ6WڵľC|urYϳɿuYWAξC|urYÿWһW12·ݽMurڶW꼉6·ɣ꼉4·
Q.C|urKYεó
A.C|urÿWM傀SȮI(y)uȼԳW6urĽYA15%15%20%20%20%10%ęӋóKurY
Q.C|urYmЩ
A.1.WǷ_I(y)˜ʵ(j)֮һ傀SȾ_Cȼϵȼ߷ɮI(y)2.AΌWУҪ(j)֮һЌWУȡߵČWᘌͬL傀SƶwҪ5CͨЌWУȡĻ(j)]оC|urĿAΌWУȡ
Q.μӏC|urϢ
A.(j)ʡdҪPгЌWC|urϢϵy(tng)ЌWУҪ(j)нֽy(tng)һҪЌWC|urӋCәnʹururYڲԃAΌWУȡˆλṩա
Q.ͨ_չ
A.߂YͨЌWУ(j)kWɫƶ_Ҫlwڈнւ䰸ǰһYнֳʡdȡYĸЌWУzƶȣMѲӑB(ti)
Q.ͨķͱǶ
A.cWУͨһ£δ(jng)ʡdκΌWУÿУݣ˔(sh)ڮ_oWУӋ(ni)(zh)ԭtϲ^5%
Q.ͨͨ^ʲôʽMМyԇ
A.WУԌWC|urҪ(j)Ҫ傀SȵľC|urȼ_ҪWӛ䛼PCϳɲȡԇPԇI(y)yԇȷʽPĿLMМyԇJ
Q.(yu)|ָͨ˷䵽Ѓ(ni)ЌWУıǶ
A.Ѓ(ni)Ќڷ65%
Q.αϸAΌWԇĽMI
A.н־LMLֹܸL鸱MLPֱنλͿؓ؟˞ɆTļPиAΌWУԇƶȸĸIСMIСMOkңнָLͬrOաwˇˡϢgӋlϡS(wn)ozO(jin)СMPֱنλͿؓ؟νMLؓ؟ֹf(xi)γɸĸw
Q.협AΌWУԇƶȸĸЌWУMһn̸ĸ
A.WУҪ䌍xսnOÌ͡P̌Wĸȫxս|ʩŽ̌WM_R_Ҏ(gu)ĸTṇsCό`ӣϢgоԌW^(q)c`ڄcgwcˇg(g)n̵nrҪD׃?ni)˲B(yng)^l(f)չ|(chung)˲B(yng)ģʽͽ̌WŠWʽcԳʩҪӏYB(yng)Ӗ̎I(y)l(f)չˮƽ