öλÔÓéÀֵǼÈë¿ÚÏÂÔØ

ÕÐÉúöλÔÓéÀֵǼÈë¿ÚÏÂÔØ£º»á¼Æѧ

öλÔÓéÀֵǼÈë¿ÚÏÂÔØ¿ÆÄ¿£º»á¼Æѧ




×¢Ò⣺1£®·²±¨¿¼ÆóÒµ»á¼ÆÀíÂÛÓë·½·¨·½ÏòµÄ£¬×öÒ»¡¢¶þ¡¢ÈýÌ⣻

¡¡·²±¨¿¼Î÷·½»á¼ÆÀíÂÛÓë·½·¨·½ÏòµÄ£¬×öÒ»¡¢ËÄ¡¢ÎåÌ⣻

·²±¨¿¼Éó¼ÆÀíÂÛÓë·½·¨·½ÏòµÄ£¬×öÒ»¡¢¶þ¡¢ÁùÌâ¡£

2£®±¾ÊÔ¾íÑ¡ÔñÌâ¿ÉÑ¡Ò»ÖÁËĸö·ûºÏÌâÒâµÄÕýÈ·´ð°¸£¬²»Ñ¡¡¢´íÑ¡¡¢¶àÑ¡£¬¾ù²»µÃ·Ö¡£

3£®ÅжÏÌâÕýÈ·µÄÓá°V¡±±íʾ£¬´íÎóµÄÓá°X¡±±íʾ£¬ÅжÏÕýÈ·µÄµÃ·Ö£¬Åжϲ»Õý

È·µÄµ¹¿Û·Ö¡£

4£¬×¢Ò⣺±¾ÊÔ¾íËùÓеĴ𰸣¬°üÀ¨Ñ¡Ôñ¡¢ÅжϺÍÌî¿Õ£¬Ó¦°´ÊÔÌâ˳ÐòºÅдÔÚ´ðÌâÖ½

ÉÏ£¬²»±Ø³­Ì⣬дÔÚÊÔ¾íÖ½Éϲ»µÃ·Ö¡£

Ò»¡¢»á¼Æѧ»ù´¡£¨3·Ö£©

¡¡¡¡ £¨Ò»£©¼ò´ðÌ⣨ÿÌâ6·Ö£¬¹²12·Ö£©£º

1£®¼òÊöÎÒ¹ú»á¼Æ¸Ä¸ïµÄ×ÜÌåÄ¿±êÊÇʲô£¿

2£®Ê²Ã´ÊÇ»á¼ÆÑ­»·£¿

¡¡¡¡ £¨¶þ£©Ñ¡ÔñÌ⣨10·Ö£©£º

1£®Ò»°ã˵À´»á¼ÆÖ÷ÌåÓë·¨ÂÉÖ÷ÌåÊÇ

A.ÓÐÇø±ðµÄ¡¡B£®Ï໥һÖµġ¡C£®²»Ïà¹ØµÄ¡¡D£®Ï໥¿ÉÌæ´úµÄ

2£®»á¼Æ»ù±¾µÈʽÊÇ»á¼ÆºËËãµÄ»ù´¡£¬ÏÂÁи÷Ï×÷ÖУ¬²»ÒÔ»á¼ÆµÈʽΪÒÀ¾ÝµÄÊÇ

A.¸´Ê½¼ÇÕÊ¡¡B£®½øÐÐÊÔËãƽºâ¡¡C£®³É±¾¼ÆËã¡¡D£®±àÖÆ»á¼Æ±¨±í

3£®»á¼Æ»ù±¾×¼ÔòËù°üÀ¨µÄÖ÷ÒªÄÚÈÝÓÐ

A.»á¼ÆºËËãÒ»°ãÔ­Ôò¡¡¡¡¡¡¡¡B£®»á¼ÆºËËãµÄ»ù±¾Ç°Ìá

C£®»á¼ÆÒªËØÈ·ÈϼÆÁ¿ÒªÇó¡¡¡¡D£®»á¼Æ±¨¸æÒªÇó

4£®»á¼ÆµÄÌصãÊÇ

A.׼ȷÐÔ¡¡¡¡B.ϵͳÐÔ¡¡¡¡C£®Á¬ÐøÐÔ¡¡¡¡D£®»õ±Ò¼ÆÁ¿

5£®»á¼ÆÖ°ÄÜ°üÀ¨

A£®»á¼ÆºËËã¡¡B£®»á¼ÆÔ¤²â¡¡C£®»á¼Æ¼ì²é¡¡D£®»á¼Æ¼à¶½

6£®»á¼ÆµÈʽµÄʵÖÊÊDZí´ï

A.¾­¼ÃÒµÎñÓë»á¼ÆÊÂÏî¡¡¡¡¡¡B£®¾­¼Ã»î¶¯

C£®²ÆÎñ×´¿öÓë¾­¼Ã³É¹û¡¡¡¡¡¡D£®¾­Óª¹ÜÀí

7£®ÔÚÏÂÁÐÕÊ»§ÖÐÊôʵÕÊ»§µÄÓÐ

A£®»µÕÊ×¼±¸¡¡B£®±¾ÄêÀûÈó¡¡C£®²ÆÎñ·ÑÓá¡D£®Éú²ú³É±¾

8£®¶Ô»á¼Æ¶ÔÏóµÄ¾ßÌåÄÚÈݽøÐеÚÒ»²ã´ÎµÄ»®·Ö£¬ÐγÉ

A.»á¼Æ¿ÆÄ¿¡¡B£®»á¼ÆÒªËØ¡¡C£®»á¼Æµ¥Î»¡¡D£®»á¼ÆÕÊ»§

9£®»á¼Æ¶ÔÕʹ¤×÷Ö÷ÒªÓÐ

A.ÕÊÖ¤ºË¶Ô¡¡B£®ÕÊʵºË¶Ô¡¡C£®ÕÊÕʺ˶ԡ¡D£®ÕʱíºË¶Ô

10£®Ïà¹ØÐÔÊÇÖ¸»á¼ÆºËËãËùÌṩµÄÐÅÏ¢öλÔÓéÀÖ¹Ù·½appÏÂÔØÓ¦

A£®Âú×ã¹ú¼Òºê¹Û¾­¼Ã¹ÜÀíÒªÇó

B£®Âú×ãÓйظ÷·½Á˽âÆóÒµ²ÆÎñ×´¿öºÍ¾­Óª³É¹ûµÄÐèÒª

C£®Âú×ãÆóÒµÄÚ²¿ÉèÖùÜÀí»ú¹¹µÄÐèÒª

D£®Âú×ãÆóÒµÄÚ²¿¼ÓÇ¿¾­Óª¹ÜÀíµÄÐèÒª

¡¡¡¡¡¡ £¨Èý£©ÅжÏÌ⣨8·Ö£©£º

1£®²»ÊÇΪȡµÃÊÕÈë¶øÐγɵĸ÷Ïî×ʲúµÄ¼õÉÙ»ò¸ºÕ®µÄÔö¼Ó£¬²»ÊôÓÚ·ÑÓõķ¶Î§¡£

2£®×ʲúµÄÄÚº­ÊǾ­¼Ã×ÊÔ´£¬Õâ±íÃ÷ÆóÒµËùÓеľ­¼Ã×ÊÔ´¶¼ÊÇÆóÒµµÄ×ʲú¡£

3£®¶Ô¹Ì¶¨×ʲúÕ۾ɵÄÌáÈ¡²ÉÈ¡¼ÓËÙÕ۾ɣ¬ÕâÊǽ÷É÷ÐÔÔ­ÔòµÄÌåÏÖ¡£

4£®ÆÚ¼ä·ÑÓÃÊÇÖ¸µ±ÆÚÓ¦¹éÊôÓÚijÖÖ²úÆ·³É±¾µÄ·ÑÓá£

5£®ÕÊ»§ºÍÕʲ¾ÊÇ»á¼ÆºËËãÖеÄͬÒåÓÁ½ÕßûÓÐʲôÇø±ð¡£

6£®»á¼Æ·ÖÆÚ²»ÊÇÈËΪ¹æ¶¨µÄ£¬¶øÊǿ͹۴æÔڵġ£

7£®ÆóÒµ×ʲúµÄÔö¼Ó£¬ÆäËùÓÐÕßȨÒæ±ØÈ»»áÏàÓ¦µØÔö¼Ó¡£

8£®µ±ÆÚ·¢ÉúµÄ·ÑÓö¼Ó¦µ±Óëµ±ÆÚµÄÊÕÈëÏàÅä±È¡£

¶þ¡¢²ÆÎñ»á¼Æ£¨35·Ö£©

¡¡¡¡ £¨£­£©Ñ¡ÔñÌ⣨5·Ö£©£º

l£®¹«Ë¾Õ®È¯µÄ·¢ÐзÑÓ㬸ù¾Ý²»Í¬Çé¿öÓ¦·Ö±ð¼ÆÈë

A.Ó¦¸¶Õ®È¯¡¡B£®²ÆÎñ·ÑÓá¡C£®ÔÚ½¨¹¤³Ì¡¡D£®¹ÜÀí·ÑÓÃ

2£®Ä³ÆóÒµ²ÉÓÃƽ¾ùÄêÏÞ·¨¼ÆÌáÕ۾ɣ¬4Ô³õÔÚÓù̶¨×ʲúԭֵΪ76000Ôª£¬µ±Ô¹ºÈë

¹Ì¶¨×ʲúµÄԭֵΪ14000Ôª£¬Òѽ»¸¶Ê¹Óã¬ÊÛ³ö¹Ì¶¨×ʲúµÄԭֵΪ5000Ôª¡£ÔÂÕÛ¾ÉÂÊΪ

1£¥£¬4Ô¼ÆÌáµÄÕ۾ɶîӦΪ

A.760Ôª¡¡¡¡B£®900Ôª¡¡¡¡C£®710Ôª¡¡¡¡D£®850Ôª

3£®ÔÚʵÐÐÐÂË°ÖƵÄÇé¿öÏ£¬£¨¡¡£©Í¨¹ý¡°²úÆ·ÏúÊÛË°½ð¼°¸½¼Ó¡±¿ÆÄ¿ºËËã·´Ó³¡£

A.×ÊÔ´Ë°¡¡¡¡B£®Ôöֵ˰¡¡¡¡C£®ÓªÒµË°¡¡¡¡D£®Ïû·ÑË°

4£®ÏÂÁÐÒµÎñÖУ¬°´»á¼ÆÖƶȲ»ÊÓΪÏúÊÛ¶ø°´Ë°·¨ÊÓͬÏúÊÛµÄÓÐ

A£®Î¯Íмӹ¤µÄ»õÎïÓÃÓÚ¼¯Ì帣Àû

B£®ÎªÉú²ú¡¢ÏúÊÛ¹º½øµÄ»õÎïÓÃÓÚ¶ÔÍâ¾èÔù

C£®ÎªÉú²ú¡¢ÏúÊÛ¹º½øµÄ»õÎïÓÃÓÚ¶ÔÍâͶ×Ê

D£®ÎªÉú²ú¡¢ÏúÊÛ¹º½øµÄ»õÎïÓÃÓÚÔÚ½¨¹¤³Ì

5£®Ä³ÆóÒµ²ÉÓ÷ÖÆÚÊտʽ£¬4ÔÂlÈÕÏúÊÛ²úÆ·Ò»Åú£¬ÊÛ¼Û30000Ôª£¬Ôöֵ˰5100

Ôª£¬¹²35100Ôª¡£ÏúÊ۳ɱ¾ÂÊΪ60%¡£ÊÕ¿îÈÕÆÚΪ5ÔÂ31ÈÕºÍ6ÔÂ30ÈÕ£¬¸÷ÊÕ50£¥µÄ»õ

¿î¡£5Ô¶ÔÈÕ£¬¹º»õ·½Î´¸¶¿î£¬¼ÆËã5ÔÂ31ÈÕÓ¦½áתµÄÏúÊ۳ɱ¾Îª

A£®0Ôª¡¡¡¡B£®10530Ôª¡¡¡¡C.9000Ôª¡¡¡¡D£®15000Ôª

¡¡ £¨¶þ£©ÅжÏÌ⣨5·Ö£©£º

1£®ÈÚ×Ê×âÈë¹Ì¶¨×ʲúÓ¦¸¶µÄ×âÁÞ·Ñ£¬Ó¦×÷Ϊ¸ºÕ®£¬¼ÆÈë¡°ÆäËûÓ¦¸¶¿î¡±¿ÆÄ¿¡£

2£®²ÉÓÃÍÐÊճи¶½áË㷽ʽÏúÊÛÉÌƷʱ£¬ÏúÊÛÊÕÈëµÄÈëÕÊʱ¼äΪÉÌÆ··¢³öʱ¡£

3£®¼¾½ÚÐÔÍ£ÓõĻúÆ÷É豸£¬Ó¦Ìá¹Ì¶¨×ʲúÕ۾ɡ£

4£®ÆóÒµ½«¿îÏî»ãÍù²É¹ºµØÒøÐпªÁ¢×¨»§µÄ²É¹º×ʽðËùÈ¡µÃµÄÀûÏ¢ÊÕÈ룬Ӧ¼ÆÈë²ÆÎñ·Ñ



5£®ÆóÒµÖ§¸¶µÄ°ü×°ÎïѺ½ðӦͨ¹ý¡°ÆäËûÓ¦Êտ¿ÆÄ¿ºËË㣬ÊÕÈ¡µÄ°ü×°ÎïѺ½ð£¬Ó¦×÷

¡°ÆäËûÓ¦¸¶¿î¡±´¦Àí¡£

¡¡¡¡ £¨Èý£©ºËËã·ÖÎöÌ⣨15·Ö£©£º

1£®Ä³ÆóÒµ4ÔÂ6ÈÕ¹ºÈëÄÜÉÏÊеļ׹«Ë¾¹ÉƱ£¬Êµ¼ÊÖ§¸¶µÄ¼Û¿îΪ62400Ôª£¬ÆäÖÐÒѾ­

Ðû¸æ·¢·Åµ«ÉÐδ֧ȡµÄ¹ÉÀûΪ400Ôª¡£4ÔÂ20ÈÕ£¬¸ÃÆóÒµ³öÊÛ¸ÃÅú¹ÉƱ£¬Êµ¼ÊÈ¡µÃ¼Û¿îΪ

73000Ôª£¬¹ºÈëʱÒÑÐû¸æ·¢·Åµ«Î´Ö§È¡µÄ¹ÉÀûÔÚ³öÊÛǰδȡµÃ¡£

¡¡¡¡ Ë£Ç󣺱àÖƸÃÆóÒµ¹ºÈëÓë³öÊÛ¼×¹«Ë¾¹ÉƱµÄ»á¼Æ·Ö¼¡£

2£®¼×¹«Ë¾5ÔÂ10ÈÕÏúÊÛÉÌÆ·ÊÕµ½Ò»ÕÅÃæֵΪ100000Ôª£¬ÆÚÏÞΪ3¸öÔ£¬ÄêÀûÂÊΪ9£¥

µÄÉÌÒµ³Ð¶Ò»ãƱ¡£6ÔÂ10ÈÕ¼×¹«Ë¾Òò¼±Ðè×ʽðÌØ´ËƱ¾Ýµ½ÒøÐÐÌùÏÖ£¬ÌùÏÖÂÊΪ12£¥¡£¸ÃƱ

¾Ýµ½Æں󣬸¶¿îµ¥Î»ºÍ¼×¹«Ë¾¾ùÎÞ¿îÖ§¸¶¡£¼×¹«Ë¾ÊÕµ½ÒøÐÐ֪ͨ£¬Òѽ«¸ÃÌùÏÖƱ¿îת×÷ÓâÆÚ

´û¿î´¦Àí¡£

¡¡¡¡ ÒªÇ󣺣¨1£©¼ÆËãÌùÏÖ¾»¶î

¡¡¡¡¡¡¡¡¡¡ £¨2£©×÷³öÓйػá¼Æ·Ö¼£¨Ê¡ÂÔË°½ð£©

3£®Ä³ÆóҵתÈÃÒ»ÏîÎÞÐÎ×ʲúµÄËùÓÐȨ£¬ÕÊÃ澻ֵΪ45000Ôª£¬ÊÛ¼Û80000Ôª£¬¼Û¿îÒÑ

ÊÕ´æÒøÐУ¬ÊÊÓÃӪҵ˰ÂÊ5£¥¡£

¡¡¡¡ ÒªÇó£º×÷³öÓйػá¼Æ·Ö¼¡£

4£®ÒÒ¹«Ë¾Îª¼×¹«Ë¾µÄÈ«×Ê×Ó¹«Ë¾£¬1996ÄêÒÒ¹«Ë¾ÆÚÄ©´æ»õ¼ÛֵΪ80000Ôª£¬ÆäÖÐ

60000ԪΪ´Óĸ¹«Ë¾¹ºÈëµÄ¡£¼ÙÉèĸ¹«Ë¾ÏúÊÛëÀûÂÊΪ20£¥¡£

¡¡¡¡ ÒªÇó£ºÔÚ±àÖƵ±Æڵĺϲ¢×ʲú¸ºÕ®±íʱ£¬×÷ÓйصÖÏú·Ö¼¡£

5£®Ä³¹«Ë¾µÄ²¿·ÖÄêÄ©Êý¾ÝÊÇ£ºÁ÷¶¯¸ºÕ®60ÍòÔª£¬ËÙ¶¯±ÈÂÊ2.5£¬Á÷¶¯±ÈÂÊ3.0£¬ÏúÊÛ

³É±¾8lÍòÔª£¬ÒÑÖªÄê³õºÍÄêÄ©µÄ´æ»õÏàͬ¡£

¡¡¡¡ ÒªÇ󣺼ÆËã´æ»õÖÜתÂÊ£¨´ÎÊý£©

¡¡¡¡ £¨ËÄ£©¼ò´ðÌ⣺£¨¹²10·Ö£©

1£®³¤ÆÚ¹ÉƱͶ×ʺËËãµÄµÄ³É±¾·¨ºÍȨÒæ·¨µÄºËËãÒªµãÊÇʲô£¿¸÷ÓÐʲôÓÅȱµã¡£

2£®²ÆÎñ×´¿ö±ä¶¯±íÖеÄÏÂÁÐÏîÄ¿ÈçºÎÌîÁУ¿

(1)ÇåÀí¹Ì¶¨×ʲúËðʧ

¡¡¡¡ £¨2£©¹Ì¶¨×ʲúÇåÀíÊÕÈë

¡¡¡¡ £¨3£©×ʱ¾¾»Ôö¼Ó¶î

¡¡¡¡ £¨4£©³¥»¹³¤ÆÚ¸ºÕ®

Èý¡¢³É±¾»á¼Æ£¨35·Ö£©

¡¡¡¡ £¨Ò»£©¼ò´ðÌ⣨ÿÌâ5·Ö£¬¹²10·Ö£©

1£®Ôڳɱ¾·ÖÎöÖг£Óõķ½·¨Óм¸ÖÖ£¿ÕâЩ·½·¨µÄÌصãÊÇʲô£¿

2£®¼òÊöÆ·ÖÖ·¨¡¢·ÖÅú·¨ºÍ·Ö²½·¨µÄÇø±ð¡£

¡¡¡¡ £¨¶þ£©ÅжÏÌ⣨7·Ö£©£º

1£®Öð²½½áת·Ö²½·¨ÊÇΪÁ˼ÆËã²úÆ·Í깤³É±¾µÄÒ»ÖÖ·½·¨¡£

2£®²úÆ·³É±¾¼ÆËãµÄ·½·¨£¬°´Æä¶Ô³É±¾¹ÜÀí×÷ÓõĴóС£¬·ÖΪ»ù±¾·½·¨ºÍ¸¨Öú·½·¨¡£

3£®¸¨ÖúÉú²ú³µ¼ä·¢ÉúµÄÖÆÔì·ÑÓ㬿ÉÒÔͨ¹ý¡°ÖÆÔì·ÑÓá±×ÜÕʼ°ÆäÃ÷ϸÕʽøÐй鼯¡£

4.ÓÃÓÚ²úÆ·Éú²úµÄ·ÑÓ㬶¼Ó¦¼ÆÈëµ½²úÆ·³É±¾ÖÐÈ¥¡£

5.·ÏÆ·ËðʧÊÇÖ¸Éú²ú¹ý³ÌÖз¢ÏֵIJ»¿ÉÐÞ¸´·ÏÆ·µÄÉú²ú·ÑÓÃÓë¿ÉÐÞ¸´·ÏÆ·µÄÐÞ¸´·ÑÓá£

6£®¼ÆËã²úÆ·³É±¾¶¼ÒªÔÚÍ깤Éú²ú²úÆ·ÓëÔÂÄ©ÔÚ²úÆ·Ö®¼ä½øÐзÖÅä¡£

7£®ÔÚ»á¼ÆʵÎñÖУ¬²É¹ºÉÌÆ·µÄ·ÑÓÃÓ¦¼ÆÈë²É¹ºÉÌÆ·µÄ³É±¾£¬ÏúÊÛÉÌÆ·µÄ·ÑÓÃÓ¦¼ÆÈë¾­

Óª·ÑÓá£

¡¡¡¡ £¨Èý£©Ñ¡ÔñÌ⣨6·Ö£©£º

1£®ÏÂÁÐÏîÄ¿ÖУ¬ÊôÓÚ¹¤ÒµÆóÒµ²úÆ·³É±¾ÄÚÈݵÄÓÐ

A.ÖÆÔì·ÑÓá¡B£®²úÆ·ÏúÊÛ·ÑÓá¡C£®·ÏÆ·Ëðʧ¡¡D£®ÆóÒµ¹ÜÀí·ÑÓÃ

2£®ÔÚÍ깤²úÆ·ºÍÔÂÄ©ÔÚ²úÆ·Ö®¼ä·ÖÅä·ÑÓÃʱ£¬Í깤²úÆ·³É±¾ÓпÉÄܳöÏÖ¸ºÊý£¬ÕâÊÇÓÉ

ÓÚ²ÉÓ㨡¡£©¼Æ¼ÛµÄ½á¹û¡£

A.ÔÚ²úÆ·°´ËùºÄÔ­²ÄÁÏ·ÑÓá¡¡¡¡¡B£®Ô¼µ±²úÁ¿·¨

C£®¶¨¶î±ÈÀý·¨¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡D£®ÔÚ²úÆ·°´¶¨¶î³É±¾¼Æ¼Û·¨

3£®¼ÆÈë²úÆ·³É±¾µÄ¸÷ÖÖ²ÄÁÏ·Ñ£¬°´ÕÕÆäÓÃ;·ÖÅäÓ¦¼ÇÈëÏÂÁпÆÄ¿µÄ½è·½

A.´ý̯·ÑÓá¡B£®Ô¤Ìá·ÑÓá¡C.ÒÑÖÆÔì·ÑÓá¡D£®Éú²ú³É±¾

4.ÏÂÁз½·¨ÖУ¬Óë²úÆ·³É±¾Óйصķ½·¨ÊÇ

A£®»úÆ÷É豸µÄ¼Æ¼Û·½·¨¡¡¡¡¡¡¡¡¡¡B£®³§²¿¹ÜÀíÓÃÉ豸µÄ¼Æ¼Û·½·¨

C£®³µ¼äµÍÖµÒ׺ÄÆ·µÄ̯Ïú·½·¨¡¡¡¡D£®·¢Éú²ÄÁÏʵ¼Ê³É±¾µÄ¼Æ¼Û·½·¨

5£®¼Ù¶¨Ä³²úÆ·µÄ¹¤Ê±¶¨¶îΪ50Сʱ£¬¾­Á½µÀ¹¤ÐòÍê³É£¬Ã¿µÀ¹¤ÐòµÄ¹¤Ê±¶¨¶î·Ö±ðΪ

20СʱºÍ30Сʱ£¬Ôò×îºóÒ»µÀ¹¤ÐòÍ깤ÂÊΪ

A.60£¥¡¡¡¡¡¡B£®40£¥¡¡¡¡¡¡C£®80£¥¡¡¡¡¡¡D£®70£¥

6£®¶ÔÆóÒµ³É±¾±¨±í·´Ó³µÄ³É±¾Êý¾Ý¿ÉÒÔÓ㨡¡¡¡£©½øÐжԱȷÖÎö¡£

A£®Êµ¼ÊÓ붨¶î¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡B£®Êµ¼ÊÓë¼Æ»®

C£®±¾ÆÚʵ¼ÊÓëÇ°ÆÚʵ¼Ê¡¡¡¡¡¡¡¡¡¡D£®±¾ÆÚʵ¼ÊÓë±¾ÆóÒµÀúÊ·ÏȽøˮƽ

¡¡¡¡ £¨ËÄ£©¼ÆËãÌ⣨ÿÌâ6·Ö£¬¹²12·Ö£©£º

1£®Ä³²úÆ·XÔ²¿·Ö³É±¾öλÔÓéÀÖ¹Ù·½appÏÂÔØÈçÏ£º

©°©¤©¤©¤©¤©¤©¤©¤©¤©¤©Ð©¤©¤©¤©Ð©¤©¤©Ð©¤©¤©Ð©¤©¤©Ð©¤©¤©¤©´

©¦»¹Ô­Ç°²ú³ÉÆ·³É±¾¡¡©¦12096©¦©¦4800©¦7400©¦24296©¦

©À©¤©¤©¤©¤©¤©¤©¤©¤©¤©à©¤©¤©¤©à©¤©¤©à©¤©¤©à©¤©¤©à©¤©¤©¤©È

©¦±¾ÔÂËù²ú°ë³ÉÆ·³É±¾©¦©¦5200©¦2200©¦2680©¦10080©¦

©¸©¤©¤©¤©¤©¤©¤©¤©¤©¤©Ø©¤©¤©¤©Ø©¤©¤©Ø©¤©¤©Ø©¤©¤©Ø©¤©¤©¤©¼

ÒªÇ󣺢ټÆËã³É±¾»¹Ô­·ÖÅäÂÊ

¢Ú¶Ô²ú³ÉÆ·³É±¾Öеİë³ÉÆ·µÄ·ÑÓýøÐгɱ¾»¹Ô­

¢Û¼ÆË㰴ԭʼ³É±¾ÏîÄ¿·´Ó³µÄ²úÆ·³É±¾

2£®Ä³³§±¾ÔÂÍ깤²úÆ·250¼þ£¬ÔÂÄ©ÔÚ²úÆ·160¼þ£¬Í깤³Ì¶ÈΪ40£¥¡£¼Ù¶¨Ô­²ÄÁÏËæ×Å

¼Ó¹¤½ø¶È½ÐøͶÈ룬¸Ã²úÆ·Ô³õÔÚ²úÆ·ºÍ±¾ÔºÄÓÃÖ±½Ó²ÄÁÏ·ÑÓù²Îª56520Ôª£¬Ö±½ÓÈ˹¤·Ñ

¹²Îª5809Ôª£¬ÖÆÔì·ÑÓù²Îª11618Ôª£¬¹ÜÀí·ÑÓÃΪ5180Ôª¡£

¡¡¡¡ ÒªÇ󣺼ÆËãÍ깤²úÆ·ºÍÔÂÄ©ÔÚ²úÆ·µÄ×ܳɱ¾

ËÄ¡¢¹ÜÀí»á¼Æ£¨35·Ö£©£º

¡¡¡¡ £¨£­£©ÅжÏÌ⣨ÿÌâ1·Ö£¬¹²5·Ö£©£º

1£®ÓÐЩ³É±¾ÏîÄ¿ÊDZ䶯³É±¾ÏîÄ¿£¬ÓÐЩ³É±¾ÏîÄ¿Êǹ̶¨³É±¾ÏîÄ¿£¬ÕâÁ½Àà³É±¾ÏîĿͳ

³ÆΪ»ìºÏ³É±¾¡£

2£®ÔÚÏúÊÛÁ¿ÖðÄê±ä¶¯µ«²úÁ¿Î¬³Ö²»±äµÄÌõ¼þÏ£¬²ÉÓÃÈ«²¿³É±¾¼ÆËã·¨ÇóµÃµÄÀûÈóÓë²É

Óñ䶯³É±¾¼ÆËã·¨ÇóµÃµÄÀûÈóÏà±È½Ï£¬Èç¹ûÄêÄ©´æ»õ´óÓÚÄê³õ´æ»õ£¬ÄÇô£¬Ç°Õ߱ȺóÕßÒª

ÉÙ£»·´Ö®£¬Ôò¶à¡£

3£®¹±Ï×ëÒæÂʵÈÓÚÏúÊÛÀûÈóÂʳËÒÔÏúÊÛ¶î³ýÒÔ°²È«±ß¼Ê¶î¡£

4£®¸ù¾Ý³É±¾µÄ¿É×·×ÛÐÔ£¬Í¨³£½«±ä¶¯³É±¾·ÖΪרÊô³É±¾ºÍ¹²Í¬³É±¾¡£

5£®Èç¹ûij¸öͶ×Ê·½°¸ÒªÇóµÄ·çÏÕ¼ÛÖµ´óÓÚÔ¤ÆڵķçÏÕ¼ÛÖµ£¬ÄÇô¸ÃͶ×Ê·½°¸ËùðµÄ·ç

ÏÕ½ÏС£¬·½°¸¿ÉÈ¡£¬·´Ö®£¬Ôò˵Ã÷¸Ã·½°¸²»¿ÉÈ¡¡£

¡¡¡¡ £¨¶þ£©Ñ¡ÔñÌ⣨ÿСÌâÊÇ·Ö£¬¹²6·Ö£©£º

1£®²»È·¶¨·½°¸µÄ¾ö²ß·ÖÎö¿ÉÒÔ²ÉÓÃ×î´óµÄ×î´óÊÕÒæÖµ·¨£¬ÕâÀïµÄÊÕÒæÖµÊÇÖ¸

A£®ÔÚ¶ÌÆÚ¾­Óª¾ö²ßÖÐÊÇÖ¸¹±Ï×ëÒæ×ܶî

B£®ÔÚ³¤ÆÚͶ×ʾö²ßÖÐÊÇÖ¸ÒѼõ³ýרÊô¹Ì¶¨³É±¾ºóµÄÊ£Ó๱Ï×ëÒæ×ܶî

C£®¶ÌÆÚ¾­Óª¾ö²ßÖÐÊÇָ˰ǰ¾»Àû¡¢ÄÚº¬±¨³êÂÊ

D£®³¤ÆÚͶ×ʾö²ßÖÐÊÇÖ¸ÏÖÖµÖ¸Êý¡¢ÄÚº¬±¨³êÂÊ

2£®ÏúÊÛÔ¤²âÊdz£Óõķ½·¨ÊÇ

A.Ç÷ÊÆÔ¤²â·ÖÎö¡¡¡¡¡¡¡¡¡¡¡¡B£®Òò¹ûÔ¤²â·ÖÎö

C£®µ÷²é·ÖÎö·¨¡¡¡¡¡¡¡¡¡¡¡¡¡¡D£®±È½Ï·ÖÎö·¨

3£®ÏÂÁÐÏîÄ¿ÖÐÊôÓÚÎ޹سɱ¾µÄÊÇ

A.ÖØÖóɱ¾¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡B£®¿ÉÃâ³É±¾

C£®³Áû³É±¾¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡D£®±ß¼Ê³É±¾

4£®ÏÂÁи÷Ïî¼ÆËã¹Ì¶¨ÖÆÔì·ÑÓóɱ¾²îÒìµÄ¹«Ê½ÕýÈ·µÄÓÐ

A£®¿ªÖ§²îÒì=¹Ì¶¨ÖÆÔì·ÑÓÃʵ¼ÊÖ§¸¶Êý-¹Ì¶¨ÖÆÔì·ÑÓÃÔ¤ËãÊý

B£®¿ªÖ§²îÒì=°´Êµ¼ÊÒµÎñÁ¿¼ÆËãµÄ¹Ì¶¨ÖÆÔì·ÑÓõÄÔ¤ËãÊý-¹Ì¶¨ÖÆÔì·ÑÓÃÔ¤ËãÊý

C£®Éú²úÄÜÁ¦ÀûÓòîÒì=±ê×¼¹Ì¶¨ÖÆÔì·ÑÓ÷ÖÅäÂÊ¡Á£¨²úÄܱê×¼×ܹ¤Ê±-ʵ¼Ê²úÁ¿ºÄ

¡¡¡¡¡¡¡¡¡¡ Óõıê×¼¹¤Ê±£©

D£®Ô¤Ëã²îÒì=¹Ì¶¨ÖÆÔì·ÑÓÃʵ¼ÊÖ§¸¶Êý-¹Ì¶¨ÖÆÔì·ÑÓÃÔ¤ËãÊý

5£®ÏÂÁÐ˵·¨ÕýÈ·µÄÓÐ

A£®¾­Óª¸Ü¸ËÊÇÓÉÓÚ´æÔÚ׏̶¨µÄ±£±¾µã¶ø³öÏÖµÄÀûÈó±ä¶¯ÂÊ´óÓÚÒµÎñÁ¿±ä¶¯ÂʵÄÏÖ

Ïó

B£®¾­Óª¸Ü¸ËÂÊ=»ùÆڵűÏ×ëÒæ×ܶî/»ùÆÚµÄÀûÈó

C£®¼Æ»®ÆÚµÄÀûÈó=»ùÆÚÀûÈó¡Á£¨1Ê®²úÆ·²úÁ¿±ä¶¯ÂÊ¡Á¾­Óª¸Ü¸ËÂÊ£©

D£®ÔÚÏúÊÛÇé¿ö¶à±äµÄÆóÒµÄÚ£¬±£³Ö½Ï¸ßµÄ¾­Óª¸Ü¸ËÂʶÔÆóÒµÊÇÓÐÀûµÄ¡£

6£®ÏÂÁи÷ÏîÓ°Ï쳤ÆÚͶ×Ê·½°¸µÄÏÖ½ðÁ÷Á¿µÄÓУº

A.ÎÞ²ÐÖµµÄ¹Ì¶¨×ʲú±¨·Ï¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡B£®ÓвÐÖµµÄ¹Ì¶¨×ʲú±¨·Ï

C£®¹Ì¶¨×ʲúʹÓÃÆÚÂú¶ÔÁ÷¶¯×ʲúµÄÊջء¡¡¡D£®ÆóÒµÉÌÓþµÄ̯Ïú

¡¡¡¡ £¨Èý£©¼ò´ðÌ⣨ÿÌâ4·Ö£¬¹²8·Ö£©

l.¹ØÓÚ¹ÜÀí»á¼ÆµÄ¶ÔÏóÎÊÌâÄ¿Ç°»á¼Æ½ç»¹´æÔÚ×ÅÕùÂÛ£¬ÊÔ¼òÊöÆäÖ÷Òª¹Ûµã¡£

2£®¼òÊöÈçºÎ½øÐгɱ¾µÄÊÂÇ°¿ØÖÆ¡£

¡¡¡¡ £¨ËÄ£©¼ÆËãÌ⣨ÿÌâ8·Ö£¬¹²16·Ö£©£º

1.ij¹«Ë¾Ôڼƻ®Äê¶ÈÄÚ×¼±¸Éú²ú²¢ÏúÊۼס¢ÒÒ¡¢±ûÈýÖÖ²úÆ·£¬Æä¹Ì¶¨³É±¾×ܶîΪ

48000Ôª¡£ÆäÊÛ¼Û·Ö±ðΪ1800Ôª¡¢4000Ôª¡¢2000Ôª£»ÆäÏúÊÛÁ¿·Ö±ðΪ80̨¡¢160̨¡¢40

̨£»Æ䵥λ±ä¶¯³É±¾·Ö±ðΪ1440Ôª¡¢3600Ôª¡¢1200Ôª¡£ÒªÇó¼ÆË㣺

¢Ù¸Ã¹«Ë¾µÄ¹±Ï×ëÒæ±£±¾Âʺ͹±Ï×ëÒæ´´ÀûÂÊ£»

¢Ú¸Ã¹«Ë¾µÄ×ۺϱ£±¾ÏúÊÛ¶îºÍ¸÷ÖÖ²úÆ·µÄ±£±¾ÏúÊ۶

¢Û¼ÆËã¸Ã¹«Ë¾¼Æ»®ÆÚÄÚ¿ÉʵÏÖµÄË°Ç°¾»Àû¡£

2£®Ä³¹«Ë¾ÓÚÒ»ÄêÇ°¹ºÖûú´²Ò»Ì¨£¬Ô­¼Û70000Ôª£¬¹À¼ÆÉпÉʹÓÃ10Äꣻ½«À´Ê¹ÓÃÆÚÂú

ÓвÐÖµ4000Ôª¡£ÏÖÓÐÒ»ÖÖÒÔµçÄÔ¿ØÖƵÄÐÂÐÍ»ú´²£¬ÊÛ¼Û100000Ôª¡£Èô¹º½øºó¿Éʹ¸Ã³§µÄÿ

ÄêÏúÊÛ×ÜÊÕÈë´Ó200000ÔªÔö¼Óµ½230000Ôª£»¶øÿÄêµÄ±ä¶¯³É±¾Ò²½«´ÓÔ­À´µÄ172000ÔªÔö

¼Óµ½183600Ôª£¬¸ÃÏîÐÂÐÍ»ú´²µÄʹÓÃÊÙÃüΪ10Ä꣬ÆÚδÓвÐÖµ4000Ôª¡£¼Ù¶¨Ä¿Ç°¸Ã¹«Ë¾

Ô­ÓеĻú´²µÄÕÊÃæ¼ÛֵΪ64000Ôª£¨ÒÑÌáÕÛ¾É6000Ôª£©£¬Èç¾É»ú´²Á¢¼´³öÊÛ£¬¿ÉµÃ¼Û¿î

20000Ôª¡£Í¬Ê±¸Ã¹«Ë¾ÈÏΪ²ÉÓÃÐÂÐÍ»úÆ÷ÓÐÏ൱·çÏÕ£¬¹ÊÆä×ʽð³É±¾¶¨µÃ½Ï¸ß£¬Îª18£¥¡£Òª

Çó¸ù¾ÝÉÏÊööλÔÓéÀÖ¹Ù·½appÏÂÔضԸÃÏîÊ۾ɻ»Ðµķ½°¸ÊÇ¿ÉÐÐ×÷³öÆÀ¼Û¡££¨¸½öλÔÓéÀÖ¹Ù·½appÏÂÔØ£ºn£½10£¬i£½18£¥£¬¸´Àû

ÏÖֵϵÊýΪ0.191£¬¸´ÀûÖÕֵϵÊýΪ5.234£¬Äê½ðÏÖֵϵÊýΪ4494£¬Äê½ðÖÕֵϵÊýΪ

23.521¡££©

Îå.westernFinancialAccounting

l.True--False(5)

a.APast--dueaccountreceivableshouldnotbeincludedinthecurrentassets.

b.Amachinewithanestimatedusefullifeofl0yearswil1becomefullydepreciatedinfive

yearsifthedouble--dec1ining--balancemethodofdepreciationisused.

c.UseofMACRSdepreciationratesoftencausesanasset'sbookvaluetodifferfromits

basisforincometaxpurposes.

d.DiscountonNotesPayableisacontra--liabilityaccountwhichisshowninthebalance

sheetasadeductionfromNotesPayable.

e.Thetimeperiodprincipleincreasestheusefulnessofaccountinginformationbutalso

makesthatinformationlessreliable.

2.Multiplechoice(5)

A.Thetermpaid--incapitalmeans:

a.Allassetsotherthanretainedearnings.

b.Legalcapitalplusretainedearnings.

c.Totalstockholders'equityminusretainedearnings.

d.Legalcapitalminusretainedearnings.

B.Fullydilutedearningspershareisahypotheticalcomputationtowarnstockholderswhat

couldhappenif:

a.Losscontingenciesturnoutadversely.

b.Convertib1esecuritiesareconvertedintosharesofcommonstock.

c.Extraordinarylossesweretorecur.

d.Considerationweregiventothelossfromoperationsdiscontinuedduringthecurrent

period.

C.AInortizingadiscountol1bondspayable:

a.Increasesinterestexpense.

b.IncreasesperiodiccashpayTnentstobondholders.

c.Decreasesinterestexpense.

d.Decreasesperiodiccashpaymentstobondholders.

D.ForpurPOseofpreparingacashflowstatement,whichofthefollowingisnotconsidered

a"cashequivalent"?

a.Amoneymarketfund.

b.AninvestmentinIBMbonds.

c.Treasurybill.

d.Commercialwww.

E.SoloCorporationhasnetassetsof$1,500,000andpaid--incapitalof$450,000.

Theonlystockissueconsistsof75,000outstandingsharesofcommonstock.Fromthis

information,itcanbededucedthatthecompanyhas:.

a.Retainedearningsof$1,500,000.

b.Adeficitof$l,050,00.

c.Abookvalueof$20pershareofcommonstock.

d.Abookvalueof$l4pershareofcommonstock.

3.TheCashaccountintheledgeofRaintreeRanchshowsabalanceof$l6,200atDec.

3l,1993.TheDec.3lbankstatementshowsabalanceof$19,025.Theonlyrecon-

cilingitemsconsistof:

a.Bankservicechargesof$12.

b.Outstandingchecktotaling$4,800.

c.NSFcheckfromcustomerP.J.Floydintheamountof$228.

d.ErrorinrecordingcheckNo.970forutilities;checkwaswrittenintheamountof

$458butwasrecordedinRaintreeRaIlch'saccountingrecordsas$548.

e.Adepositintransit.

(1)WhatistheamountoftheadjustedcashbalanceatDec.3l,l993?

(2)WhatistheamountofthedepositintransitatDec.31,l993?(5)

4.OnNov.l,1993,LantanaCompanyso1dequiPmentinexchangeforsix--monthmote

receivable.Aninterestcharge,computedatanannualrateof10%,wasincludedinthe

faceamountofthenote.InitsDec.3l,l993,balancesheetcorrectlypresentedthe

notereceivableasfollows:

Notereceivable,dueMayl,l994$88,200

less:Discountonnotereceivable(2,800)

$85,400

(l)Whatwasthetotalamountofinterestchargeincludedinthefaceamountofthenote

onNov.ll993?

(2)HowmuchinterestrevenuefromthisnotereceivableshouldLantanarecognizein

1994?(5)

5.AdllaCorporationhasoutstanding50,000sharesof$lparvaluecommonstockaswell

as10,000ssharesof6%,$100parvaluecumulativepreferredstock.Atthebegin-

ningoftheyear,thebalanceinretainedearningswas$500,000,andoneyear's

dividendswereinarrears.Netincomeforthecurrentyearis$260,000'Computethe

balanceinretail1edearningsattheendoftheyearifAdellaCorporationpaysadividendof

$2percommonshare.(5)

6.Ananalysisof1997financialstatementsofoourmetProvisionsrevealsthefOllowing:

a.Accountspayabletosuppliersofmerchandisedecreasedby$40,000duringl997

b.Dividendsof$l20,000weredeclaredinNov,l997,tobepaidinJan,1998.

c.Dividendsof$l05,000decIaredinNov,1996,werepaidinJan,l997.

d.Inventorylevelsincreasedby$76,000duringl997.

e.Depreciationexpenseforl997amountedto$39,000.

f.Land,whichhadacostof$200,00,wassoIdin1997for$320,000cash,re-

sultinginagainof$120,000.

g.NetincomefOrl997was$630,000.

Usingonlytheaboveinformation,followtheindirectmethOdtocomputeGourmetProvi

sions'netcashflowfromoperatingactivitiesfOr1997.(10)

Áù¡¢Éó¼Æѧ

¡¡¡¡ £¨£­£©Ãû´Ê½âÊÍ£¨Ã¿Ìâ2·Ö£¬¹²6·Ö£©£º

1£®¶ÀÁ¢Éó¼Æ»ù±¾×¼Ôò

2£®¹Ø¼ü¿ØÖƵã

3£®Éó¼Æ¹¤×÷µ×¸å

¡¡¡¡ £¨¶þ£©ÅжÏÌ⣨¹²5·Ö£©£º

1£®ÎÒ¹úËåÌÆʱÆÚ¾ÍÖƶ¨ÁË¡°ÉϼÆÖƶȡ±¡£

2£®Éó¼ÆÒÀ¾ÝµÄÌصãÖ÷Òª±íÏÖÔÚÖØÒªÐÔ¡¢×ÛºÏÐÔ¡¢Ê±¼äÐÔ¡¢Ïà¹Ø×¢¡£

3£®ÉÌÓþÖ»ÓÐÔÚÆóÒµºÏ²¢Ê±£¬²¢¾­·¨¶¨ÆÀ¹À»ú¹¹ÆÀ¹ÀÈ·¶¨·½¿ÉÈëÕÊ¡£

4£®ÔÚ¶ÔÓмÛ֤ȯÔö¼ÓÒµÎñ½øÐÐÉó¼Æʱ£¬Éó¼ÆÈËÔ±Ó¦Öصã²éʵÈëÕʽð¶îÓëÓйØԭʼƾ֤

Ïà·û£¬²¢°´È¡µÃʱµÄʵ¼Ê³É±¾ÈëÕÊ¡£

5£®¹ÜÀí½¨ÒéÊéÊÇÉó¼ÆµÄÒ»Öֳɹû£¬¾ßÓй«Ö¤ÐÔºÍÇ¿ÖÆÐÔ¡£

¡¡¡¡ £¨Èý£©Ñ¡ÔñÌ⣨6·Ö£©£º

1£®£¨¡¡¡¡£©ÊÇÉó¼ÆµÄ±¾ÖÊÌØÕ÷

A.ȨÍþÐÔ¡¡¡¡B£®¼à¶½ÐÔ¡¡¡¡C£®¹«Ö¤ÐÔ¡¡¡¡D£®¶ÀÁ¢ÐÔ

2£®¶ÔÓ¦ÊÕÕÊ¿îµÄÉó¼Æ£¬Ö÷ÒªÊǶԣ¨¡¡¡¡£©µÈÄÚÈÝÉó¼Æ

A.Ó¦ÊÕÕÊ¿î¡¡B£®Ó¦ÊÕͶ×ÊÊÕÒæ¡¡C£®Ó¦ÊÕƱ¾Ý¡¡¡¡D£®Ô¤¸¶ÕÊ¿î

3£®ÏÂÁÐÏîÄ¿ÖУ¬ÄÜͬʱÒýÆð×ʲúºÍËùÓÐÕßȨÒæ·¢ÉúÔö¼õ±ä¶¯µÄÏîÄ¿ÓÐ

A.Ͷ×ÊÕßͶÈë×ʱ¾¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡B.½ÓÊܾèÔù

C£®×ʱ¾¹«»ýתÔö×ʱ¾¡¡¡¡¡¡¡¡¡¡¡¡D£®¼õÉÙʵÊÕ×ʱ¾

¡¡¡¡ £¨ËÄ£©¼ò´ðÌ⣺£¨Ã¿Ìâ5·Ö£¬¹²10·Ö£©

1£®ÔÚÇ©¶©Ô¼¶¨Êé֮ǰ£¬×¢²á»á¼ÆʦӦ×öÄÄЩ׼±¸¹¤×÷£¿

2£®¼òÊö»õ±Ò×ʽðÉó¼ÆµÄ·¶Î§¼°Ìصã¡£

¡¡¡¡ £¨Î壩¼ÆËãÌ⣨8·Ö£©

1£®öλÔÓéÀÖ¹Ù·½appÏÂÔØ£ºÉó¼ÆÈËÔ±¶ÔijÆóÒµÖ±½ÓÈ˹¤³É±¾½øÐÐÉó¼Æʱ£¬·¢ÏּײúÆ·³É±¾ÖÐËù°üÀ¨µÄÖ±

½ÓÈ˹¤³É±¾ÈçÏ£º

¢ÙÉú²ú¹¤È˹¤×Ê14£¬000Ôª

¢ÛÉú²ú³µ¼ä¹ÜÀíÈËÔ±¹¤×Ê1£¬000Ôª

¢ÛÆóÒµ¹ÜÀíÈËÔ±400Ôª

¢ÜÍËÐÝÈËÔ±¹¤×Ê2£¬000Ôª

¢ÝÖ°¹¤Ê³ÌÃÈËÔ±¹¤×Ê300Ôª

2£®ÒªÇó£º

¢ÙÖ¸³öÉÏÊöÏîÄ¿ÖÐÄÄЩÊôÓÚ²úÆ·Éú²ú³É±¾µÄ·¶Î§

¢Ú¼ÆËãÉú²ú³É±¾ÖеÄÈ˹¤³É±¾

¢ÛÈç¹û¼×²úÆ·È«²¿ÊÛ³ö£¬¼ÆËãÉÏÊöÈ˹¤³É±¾´íÁз¶Î§£¬¶ÔÆóÒµµ±ÆÚÀûÈóµÄÓ°Ïì¶î