2013עᡶơϰ⣺ɱļ

ѡ⣺

ijҵڹҵҵΪֵ˰һ˰ˣõֵ˰˰Ϊ17%ijҵ2012ȷIJֽ׻£

(1)68գAһ֧ۿ936Ԫ(ֵ˰)֧ӷ20ԪAרڳĽ衣

(2)610գҵһBίмҵӹCƷBϵʵʳɱΪ100Ԫ

(3)620գDһȡõֵ˰ר÷Ʊעۿ300Ԫ˰51Ԫ֧16.13Ԫȡ䵥λߵ䷢ƱDEƷֹ630գEƷӹɡȫDϣӹ50Ԫ15ԪƷʧ2Ԫ

Ҫ󣺸ϣأشе(1)(2)⡣

(1)EƷӹɺ˼ֵΪ( )Ԫ

A.378

B.379.13

C.380

D.381.13

(2)ijҵ2012630ʲծдĿʾĽΪ( )Ԫ

A.1414

B.478

C.1281.13

D.479.13

(1)𰸡A

EƷ˼ֵ=300+16.13(1-7%)+50+15-2=378(Ԫ)

(2)𰸡B

ĿĽ=100+378=478(Ԫ)

γ̸2013עHDμȫҵڶʦ֤

Դ٣2013עʦԴר ¾ɴٱ仯Ա ¾ɽ̲ı仯Ա

ȵע1997-2011עʦ(CPA)⼰ ۺϸ

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