ڵλã233У>עʦ>ѧϰʼ>ۺϸ

עʦི壨ģ



ɴ˿ɼܵĴ˼·ǣʼͶʺͶʿͬһӦĹȨͶʲ衢Ϊ跽ӳڡڹȨͶʡ˾ȨͶʲĿУ̯ΪӳڡʱȨͶ׼ĿС


2ڼĺ
ڼĺȷȨ桢ȨͶʲ̯ĩƼۣ
1ԱͶʵλʵֵľ棬ͶҵӦȷͶ档ȷʱҪע¼
һ£ͶʵλʵֵľͶҵӦֹɱӦеķݶȷͶ档
[2]200111ռ׹˾Ͷҹ˾ռҹ˾40%Ĺɷݡ20011231ҹ˾ľΪ100Ԫ׹˾ӦȷͶ40Ԫ
裺ڹȨͶʡҹ˾400000
Ͷ棨100*40%400000
ҹ˾ʵֵ100Ԫóе30Ԫڷֽ׹˾ɷֵֽ12Ԫ
裺Ӧչ30*40%120000
ڹȨͶʡҹ˾120000
ڱͶʵλ귢ľͶҵӦֹɱӦֵķݶȷͶʧ
[3]2002ҹ˾80Ԫ׹˾ӦȷϵͶʧΪ32Ԫ
裺Ͷ棨80*40%320000
ڹȨͶʡҹ˾320000
ȷϾʱһҪע⣬ͶҵȷϱͶʵλľӦͶֵΪޣΪڹ淶Ĺ˾ޣδȷϵʧͨ˵Ǽǡ
ͶҵȷͶʱӦȡñͶʵλȨľΪӦеķݶ
[4]200141ռ׹˾Ͷҹ˾ռҹ˾40%ĹɷݣȨ淨㡣2001ҹ˾ʵ־120Ԫƽÿʵ־10Ԫڼ2001׹˾ӦȷϵͶʱֻDZͶʵλ412£9ʵֵͶʵλӵеķݶ׹˾ǣ
裺ڹȨͶʡҹ˾360000
Ͷ棨90*40%360000
Ͷʵijֹɱ仯Ӧ÷ֶμӦеķݶ
[5]200141ռ׹˾Ͷҹ˾ռҹ˾40%Ĺɷݣ200181ֽͶʣֹɱΪ50%2001101ֽͶʣֹɱΪ70%20011231ҹ˾ľΪ120Ԫÿ¾ȷΪ10Ԫ׹˾ӦȷͶ£
4¡7400000*40%=160000
8¡9200000*50%=100000
10¡12300000*70%=210000
ϼ470000
裺ڹȨͶʡҹ˾470000
Ͷ470000
Ҫرע⣬ֶμȨ淨Ϊǰᡣ200111ռ׹˾Ͷҹ˾ռҹ˾10%Ĺɷݣóɱ㣻200141ֽͶʣֹɱΪ40%ɳɱΪȨ淨㣻200181ֽͶʣֹɱΪ50%2001101ֽͶʣֹɱΪ70%ڼ׹˾2001ӦȷϵͶʱֻDZͶʵλ412¼Ȩ淨ʱʵֵͶʵλӵеķݶһȱͶʵλʵֵɳɱijȨ淨ʱ׷ݵ뵽ͶʳɱС
ͶҵȷͶʱͶʵλʵֵľа˷涨IJͶҵľӦ۳ͶҵеľIJ֮Ľ㡣
[6]200111ռ׹˾Ͷҹ˾ϵͶҵռҹ˾10%Ĺɷݣ200141ռ׹˾Ͷҹ˾ֹɱΪ40%200181ֽͶʣֹɱΪ50%2001101ٴνͶʣֹɱ70%20011231ҹ˾ľΪ120Ԫÿ¾ȷΪ10Ԫͬʱ³̹涨20%תְ׹˾ӦȷͶ£
4¡7400000*40%*80%=128000
8¡9200000*50%*80%=80000
10¡12300000*70%*80%=168000
ϼ376000
裺ڹȨͶʡҹ˾376000
Ͷ376000
2ԱͶʵλȨı䶯ͶҵӦȷʱ
ͶʵλܾʲȨı䶯ͶҵӦеķݶ볤ڹȨͶʣȨͶ׼ʱȨͶ׼
[7]200311ռ׹˾Ͷҹ˾ռҹ˾40%Ĺɷݣ200312ҹ˾ӵֽ10Ԫ
ҹ˾Ļƴ
裺д100000
תʲֵ100000
ĩʱ
裺תʲֵ100000
ʱʱ67000
Ӧ˰𡪡Ӧ˰10*33%33000
׹˾ȷȨ
裺ڹȨͶʡҹ˾ȨͶ׼6.7*40%26800
ʱҹ˾ȨͶ׼26800
ͶʵλȨı䶯ͶҵӦеķݶ볤ڹȨͶʣȨͶ׼ʱȨͶ׼
[8]200371ձ˾Ͷҹ˾Ͷʽ100ԪͶЭ涨ռȨΪעʱ400Ԫ20%׹˾ΪԭͶߣռעʱ40%
ҹ˾Ͷʱ
裺д1000000
ʵʱ400*20%800000
Ķ
精品课程

正在播放:会计核心考点解读

难度: 试听完整版
登录

新用户注册领取课程礼包

立即注册
扫一扫,立即下载
意见反馈 返回顶部