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<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">一、单项选择题</span><span lang="EN-US"><font face="Times New Roman">(</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">每题</span><span lang="EN-US"><font face="Times New Roman">1</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分共</span><span lang="EN-US"><font face="Times New Roman">10</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分</span><span lang="EN-US"><font face="Times New Roman">)<p></p></font></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、在借贷记帐法下，下列四组账户中，增加额均记在贷方的是</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                        </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、资产类和负债类账户</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US">B</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、负债类和收入类账户</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US">C</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、资产类和收入类账户</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"> D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                        </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">所有者权益类和费用类账户</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、产成品明细账的格式一般应采用（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、三栏式</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span>B</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、数量金额式</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span>C</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、多栏式</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                        </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">双栏式</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">3</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、下列经济业务中，会引起资产和负债同时减少的是</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                        </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、以银行存款购买材料</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;</span>B</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、收回客户前欠货款存入银行</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US">C</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、以银行存款归还银行借款</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US">D</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、将材料投入生产</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">4</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、企业销售商品时，取得收入</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1005.36</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，在发票上汉字大写金额的正确写法是（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">壹仟零伍元叁角陆分整</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US">B</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、壹仟另伍元叁角陆分</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"> C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、壹仟零零伍元叁角陆分整</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US">D</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、壹仟零伍元叁角陆分</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><p></p></span></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">5</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、原始凭证按其用途分类，分为</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                        </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、一次凭证、累计凭证和汇总信息凭证</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span>B</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、自制信息凭证和外来凭证</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、通知凭证、执行凭证和计算凭证</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>D</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、统一凭证和专用凭证</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">6</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、审核原始凭证时，对于内容合法、合理但不够完整的，正确的处理办法是（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、同意接受，需补会计手续</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span style="mso-spacerun: yes;">&nbsp;</span><span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;</span>B</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、拒绝接受，并报告企业主管</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、暂缓接受，要求补填齐全</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;</span>D</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、拒绝接受，并报告审计机关</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">7</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、资产负债表中的资产类项目和负债类项目均按流动性分类和排列，其主要作用是（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、便于填制</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span>B</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、便于显示其重要性</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;</span>C</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、便于进行财务分析</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US">D</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、便于实行会计监督</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">8</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、采用补充登记法错帐的范围是（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、记账凭证正确，账簿记录出现数字错误</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;</span>B</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、记账凭证和账簿记录出现所写金额小于应记金额错误</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、记账凭证和账簿记录出现所写金额大于应记金额错误</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;</span>D</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、需要注销原有账簿记录</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">9</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、会计核算以货币为主要计量单位的主要理由是（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、为了提供真实的会计资料</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;</span>B</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、为了提供完整的会计资料</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US">C</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、为了提供综合的会计资料</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>D</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、为了提供准确的会计资料</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">10</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、会计报表编制的直接根据是（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、原始凭证</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp; </span>B</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、记账凭证</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、汇总原始凭证</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、账簿记录</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">二、多项选择题（多选或少选均不得分，每题</span><span lang="EN-US"><font face="Times New Roman">2</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分共</span><span lang="EN-US"><font face="Times New Roman">20</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分）</span><span lang="EN-US"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、会计核算的基本前提条件是（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、会计主体假设</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>B</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、会计分期假设</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、货币计量假设</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span>D</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、持续经营假设</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、在借贷记帐法下，帐户的借方应登记的内容有（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、资产的增加，负债的减少</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;</span>B</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、资产的减少，费用的增加</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;</span>C</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、负债的增加，资产的减少</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、收入的减少，费用的增加</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span>E</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、负债和所有者权益的减少</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">3</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、下列业务中，属于所有者权益核算内容的有</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                        </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、接受某人捐赠的实物</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>B</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、接受投资者追加投资</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>C</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、向某人捐赠实物</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、提取盈余公积</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>E</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、对外投资一台机器</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">4</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、根据权责发生制原则，下列收支项目中应作为本期（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">5</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">月份）收支核算的有（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、预提本月借款利息</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>B</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、收回应收销货款</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">5000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span>C</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、支付本月水电费</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">500</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、支付下半年度财产保险费</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">6000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <span lang="EN-US"><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span>E</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、摊销保险费</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">300</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">5</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、编制直接材料采购预算的主要依据是（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．销售预算</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>B</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．生产预算</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span>C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．预算期初直接材料存量</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span>D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                        </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">预算期末直接材料存量</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>E</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．现金预算</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span><p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">6</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、标准成本按其所依据的生产技术和经营管理水平的分类，包括（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．基本标准成本</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span>B</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．理想标准成本</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span>C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．正常标准成本</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span>D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．现行标准成本</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">7</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、在其他因素不变的前提下，产品单位变动成本下降会引起（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．单位售价降低</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>B</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．单位边际贡献上升</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．边际贡献率上升</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                <p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．变动成本率下降</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>E</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．以上说法均正确</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">8</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、企业经营安全程度的评价指标包括（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．保本销售量</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>B</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．保本销售额</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．安全边际量</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp; </span>D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．安全边际额</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span>E</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．安全边际率</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">9</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、评价长期投资效益的一般方法有（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．货币时间价值复利法</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>B</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．现金流量测算法</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．现值指数法</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．净现值法</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp; </span>E</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．内部收益率法</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">10</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、投资的利润率一般是（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）之和。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．货币的时间价值</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>B</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．货币的现值</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp; </span>C</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．货币的终值</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>D</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．风险报酬率</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp; </span>E</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．货币的年金现值之和</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">三、判断题（错打“×”，对打“√”，每题</span><span lang="EN-US"><font face="Times New Roman">1</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分，共</span><span lang="EN-US"><font face="Times New Roman">5</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分）</span><span lang="EN-US"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、稳健原则是会计确认的基本原则。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、任何经济业务的发生都不会破坏会计等式的平衡关系。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">3</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、零基预算需对每一约束性固定费用进行“成本—效益分析”。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">4</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、账簿记录进行的核对工作，它包括企业同外单位相关账簿的核对。</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                        </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">5</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、成本的计算过程实际上就是费用的归集和分配的过程。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">四、简答题（每题</span><span lang="EN-US"><font face="Times New Roman">5</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分共</span><span lang="EN-US"><font face="Times New Roman">10</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分）</span><span lang="EN-US"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><p></p></font></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、简述现金流量表的编制基础。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、什么叫会计循环？会计循环的步骤包括哪些？</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">五、分录题（</span><span lang="EN-US"><font face="Times New Roman">25</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分）</span><span lang="EN-US"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">某企业</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">5</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">月份发生的部分经济业务如下：</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1.</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">从银行取得期限为</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">6</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">个月的借款</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">450 000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元存入银行；</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2.</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">购入材料</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">60000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">千克，单价</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">8</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，增值税税率为</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">17</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">％，价税款未付；</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">3.</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">生产车间向仓库领用材料一批价值</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">400000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，直接用于产品生产；</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">4.</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">以银行存款</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">240000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，归还银行短期借款</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">100000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元和应付购货单位账款</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">140000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">;<p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">5.</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">收到某公司实物资产投资，其中设备协议价</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">40 000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元已交付使用，原材料价值</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">50 000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元已验收入库；</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">6.</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">行政人员李明报销差旅费</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1500</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，以现金支付；</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">7.</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">计提本月固定资产折旧费，其中车间折旧额</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">110 000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，厂部折旧额</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">6 5000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">;<p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">8.</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">月末分配工资费用，其中：</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">生产工人工资</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>100000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">车间管理人员工资</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;</span>16000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">厂部管理人员工资</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span><span style="mso-spacerun: yes;">&nbsp;</span>8000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">9.</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">企业销售</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">A</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">产品价款</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">200000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，增值税税为</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">17</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">％，价税款已通过银行收到；</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">10.</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">用银行存款</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">30000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元支付销售产品的广告费。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">要求：根据上述经济业务编制相关会计分录。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">六、计算题（每题</span><span lang="EN-US"><font face="Times New Roman">5</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分，共</span><span lang="EN-US"><font face="Times New Roman">15</font></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分）</span><span lang="EN-US"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（一）资料：某公司</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2005</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">年</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1-6</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">月份发生的机器工作小时和维修成本资料如下表所示：</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><table class="MsoNormalTable" cellspacing="0" cellpadding="0" border="1" style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; MARGIN: auto auto auto 31.5pt; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext;"><tbody><tr><td valign="top" width="168" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 126.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">月</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">份</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="63" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 47.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">3<p></p></font></span></p></td><td valign="top" width="63" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 47.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">4<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">5<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">6<p></p></font></span></p></td></tr><tr><td valign="top" width="168" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 126.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">机器工作小时（千小时）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="63" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 47.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">4</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">5<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">9<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">3</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">0<p></p></font></span></p></td><td valign="top" width="63" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 47.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">4</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">3<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">3</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">8<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">4</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">0<p></p></font></span></p></td></tr><tr style="mso-yfti-lastrow: yes;"><td valign="top" width="168" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 126.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">维修成本（千元）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="63" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 47.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">12</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">6<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">8</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">6<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">9</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">3<p></p></font></span></p></td><td valign="top" width="63" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 47.25pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">11</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">8<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">10</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">3<p></p></font></span></p></td><td valign="top" width="56" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">12</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">．</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1<p></p></font></span></p></td></tr></tbody></table><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">要求：</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）按高低点法将维修成本分解为固定成本和变动成本，并写出成本模型公式。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）若计划期</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">7</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">月份的机器工作小时预计为</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">5</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">千小时，则维修费总额为多少？</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">(</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">二</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">)</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">资料：某企业某月份的损益如下（单位：元）：</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">销售收入</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>100000<p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">销售成本</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">变动成本</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>40000<p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">固定成本</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>80000<span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>120000<p></p></font></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">净利</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">20000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">假设现有的变动成本在销售收入中所占比重能经常保持不变。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">要求：（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）如果固定成本增加</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">10000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，按金额表现的盈亏临界点销售量是多少？</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）固定成本增加后，如果要实现利润</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">6000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，销售收入应为多少？</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（三）资料：某企业每年耗用某种材料</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">36000</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">公斤，该材料单位成本</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">60</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，单位储存成本</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2 </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，一次订货成本为</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">90</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">要求：计算出以下各指标：（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">1</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）经济订货量；（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）每年最佳订货次数；（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">3</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）存货总成本。七、报表编制与分析（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">15</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">分）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">利</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                        </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">润</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                        </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">表</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">编制单位</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">:</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">××企业</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>200</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">×年</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">12</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">月</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">单位：元</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><div align="center"><table class="MsoNormalTable" cellspacing="0" cellpadding="0" border="1" style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .75pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .75pt solid windowtext; mso-border-insidev: .75pt solid windowtext;"><tbody><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">项目</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">本月数</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">一、（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>A<span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">125 000<p></p></font></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">减：主营业务成本</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">85 000<p></p></font></span></p></td></tr><tr style="HEIGHT: 12.95pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">主营业务税金及附加</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">5 500<p></p></font></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">二、（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>B<span style="mso-spacerun: yes;">&nbsp;&nbsp; </span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>C<span style="mso-spacerun: yes;">&nbsp;&nbsp; </span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">加：其他业务利润</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2 300<p></p></font></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">减：营业费用</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2 000<p></p></font></span></p></td></tr><tr style="HEIGHT: 12.95pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">管理费用</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">10 500<p></p></font></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span><span style="mso-spacerun: yes;">&nbsp;</span><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">财务费用</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">10 000<p></p></font></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">三、（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>D<span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>E<span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">加：投资收益</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">32 000<p></p></font></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><span style="mso-spacerun: yes;"><font face="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></span></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">补贴收入</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><p><font face="Times New Roman">&nbsp;</font></p></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp;&nbsp;</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">营业外收入</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">28 500<p></p></font></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">减：营业外支出</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">20 000<p></p></font></span></p></td></tr><tr style="HEIGHT: 12.95pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">四、（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span>F<span style="mso-spacerun: yes;">&nbsp;&nbsp; </span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 12.95pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp;&nbsp; </span>G<span style="mso-spacerun: yes;">&nbsp;&nbsp; </span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td></tr><tr style="HEIGHT: 13.2pt;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span><span style="mso-spacerun: yes;">&nbsp;&nbsp;</span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">减：</span><span style="FONT-SIZE: 9pt;"><font face="Times New Roman">
                                                                </font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">所得税</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">18 000<p></p></font></span></p></td></tr><tr style="HEIGHT: 13.2pt; mso-yfti-lastrow: yes;"><td valign="top" width="233" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 175.05pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">五、（</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman"><span style="mso-spacerun: yes;">&nbsp; </span>H<span style="mso-spacerun: yes;">&nbsp;&nbsp;&nbsp; </span></font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">）</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p></td><td valign="top" width="139" style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #d4d0c8; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #d4d0c8; WIDTH: 104.35pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.2pt; BACKGROUND-COLOR: transparent; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt;"><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">36 800<p></p></font></span></p></td></tr></tbody></table></div><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">补充说明：该企业的其他业务成本为</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">0</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">元，财务费用全部为利息支出。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">要求</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">: 1</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、根据上述会计报表内各项目之间的关系并通过计算将上述利润表各项目填写完整。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 9pt;"><font face="Times New Roman">2</font></span><span style="FONT-SIZE: 9pt; FONT-FAMILY: 宋体; mso-ascii-font-family: &quot;Times New Roman&quot;; mso-hansi-font-family: &quot;Times New Roman&quot;;">、根据上述资料计算如下财务指标：销售利税率和成本费用利润率，并对这两个财务指标作简单的分析评价。</span><span lang="EN-US" style="FONT-SIZE: 9pt;"><p></p></span></p>

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关键词：会计试题 计试题 主营业务成本 固定资产折旧 所有者权益 试题 会计

<p>没答案啊....</p>

谢谢 谢谢

好难啊！