2005CPAУʦľ÷[3]

2.ƱѺ
1ԻƱƱ֧Ʊ趨ѺѺ飩ʱӦڻƱϼ"Ѻ"Ʊǩ¡ڻƱֻ"Ѻ"δƱǩµģƱѺ
AƱBBתøCCõƱдҪCṩCûƱṩѺҪƱѺС
2Ȩûб"Ѻ"ƱݵijʲöԿˡ
ABƱBתøCCûƱṩѺдƱѺжԻƱȨCûƱд"Ѻ"вܶԿˡ

3Ʊĵծ޵ģȨ˿ծ޽ǰֿƱĵպծ޵ģȨֻڵԺֿ
AƱBƱ200441գƱ100򣬳Ʊ3¸BתCCдֽƱѺСƱڵʱ200471աCΪծˣծڵʱ200451աںCܳеĽвʹȨ
Cծʱ81գCܳпʾʾʱޣӦ
4ƱݡծȯֵᵥʵģȨתûѺЧ
ABƱBתøCCûƱṩѺдƱѺγɵֻǵϵûзƱȨתáвûȡûƱȨвܽƱתûѺ
3.й˾ɷѺĹ涨
й˾ףAɶм׹˾6%ɷݣй˾ķˣеǹз˹ɡAд1000ԪҪAṩA6%ɷṩѺ
1й˾ֹ5%ϵĹɶɷѺʱӦύй˾ߵĶ»ѻ֪ĺ
2Ѻɷǹйɵģ˱߹ʲŵģ
3ѺɷݵǷ˹ɵģй˾ʱӦ3꣬ͬʱṩй˾ʱ֤Ӫҵִոӡ
42003йɶȨλеĹйֻΪλȫӹ˾߿عӹ˾ṩѺѺĹйóָй˾йܶ50%
й˾ףAijвִҳиù˾40%ĹɷݡBDzȫӹ˾ֳC60%ĹɷݣCDzĿعӹ˾Dһιɵӹ˾A10%ĹɷݡCдеĹɷ60%ΪṩѺDдΪṩѺĹйóָй˾йܶ50%
й˾ףAй˾Ŀعɹɶңй˾60%ĹɷݣҹɣBAһعӹ˾AB70%ĹɷݡCAӹ˾AC10%Ĺɷ
Aдй˾ṩ
BдAΪṩܳе50%
CдAΪṩ
й˾׵ӹ˾Dд׳D60%Ĺɷݣ50%ĹɷΪṩֻdzD10%ĹɷݣͲΪṩ
໥E˾дܷΪṩҪעʲծʣⵣܶܳй˾ľʲ50%