会计从业资格考试财经法规习题

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138C.¡ᔠL⌕ḄD.¢᦮LᐵeḄ$ὃ&ᫀ(ABD)*+ᩭ-(ᜧ/4.1.11᧕34(᧕3.L⍝{¤⌕ᑁ¥ᒹ§(᰿©ªLஹ«¬FG஺A.®;¯B.°¯±C.²m³⍝D.᜽µ¶$ὃ&ᫀ(BCD)*+ᩭ-(ᜧ/4.1.11᧕34(᧕4.L⍝{Ḅ¤⌕ᑁ¥ᒹ§᰿©ªLஹ°¯±ஹ·ᢝ}ᑣஹ¸ᓄq
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14117⍝!ᦟ67Ḅ¢ᡃᦟU§=ᕒ,-+Ḅe+·¸஺A.¢ᡃ¹ºB.¢»⍝!¼½C.¢»⍝!¾¿D.¢ᡃÀὃᫀABᩭᜧ4.3᧕18.⍝!LÁᦟḄzḄU,-஺A.᪛T⍝!LÁB.ÃÄ⍝!fÅÆÇÈÉḄÊËC.ÃÄ⍝!fÌ0ḄÊËD.ÃÄZ)⍝!ÍᑮḄÏᡄBᜐᳮὃᫀABCDᩭᜧ4.3᧕〉R19.⍝!ᦟᑁÔᒹÖ,-஺A.⍝!LÁᦟB.⍝!×ᦟC.⍝!sØᦟD.ᐸÚᐵᦟὃᫀABCᩭᜧ4.3᧕〉R20.⍝!ᦟḄÛ⌕⌶Ýᨵ=ᕒḄ,-஺A.¹ᔊᦟB.ßàᦟC.sØᦟD.¢ᡃᦟ"¼½ὃᫀABDᩭᜧ4.3᧕〉R21.ßàᦟRf=ᕒá!ᦟḄᑁÔᨵ,-஺A.⍝!ÁᦟB.ᩗᑭᦟC.±hᦟD,₫ãᦟὃᫀACDᩭᜧ4.3᧕〉R22.gäåæf⍝!eçḄ⌶ÝÛ⌕ᨵ,-஺

142A.Í᡻#ç"⍝!çéᔠB.Íêyëìíîïðñbᳮ"⍝!çéᔠC.Íêyëὃò"⍝!çéᔠD.Íóyëὃôஹὺᵨ"⍝!çéᔠὃᫀABDᩭᜧ4.4᧕〉R23.gäᙠö÷JᑡøG;{Í=ᕒ⍝!úûᐭç"ὃ᪶ᑁÔḄᨵ
0A.êyëìíýçB.᡻#çC.=ᕒôþ⊤D.ஹὃὃᫀABCDᩭᜧ4.4᧕〉24.ᕒ᝞!☄#ᓫ%Ḅᖪ()*+,-./Ḅ01ᨵ34A.ᕒḄ5617ᑮ9:B.ᓫ%Ḅ;<ᑭ>17ᑮ9ᜫC.@(A617ᑮ9:D.ᕒ1BCDEFGὃᫀABCDᩭᜧ4.2᧕〉25.IJKLMᳮOPQRSTU(VWḄᕒ+ᐸᙠZ[ᡝSTḄ]ᑡVW+_`@(⍝b⌕dḄeDᨵ34஺A.ᔣhᡲᓫ%SjᦋlᑁnoᑴqrB.ᑭᵨU(ᔣhᡲᓫ%Sj⌫uqrC.ᔣhᡲᓫ%Sjᔠᳮwxᡂ#qrD.Zz{hᡲᓫ%|F}ᡂ~'(+Sj1ᢚᑭᢞPᜐᳮqrὃᫀBDᩭᜧ4.1.2᧕〉26.ᕒᡃᦟḄDᨵ34஺A.ᡃᒈB.ḕC.D.E

143ὃᫀABCDᩭᜧ4.3᧕〉27.ᙠ1(¡¢£O¤ᳮ@(⍝b¥¦§¨ᔠ©ᕒḄὃ᪶«¬ᨵ34A.¥B.¥C.®¥D.ᨩ¥ὃᫀABCDᩭᜧ4.4᧕〉28.ᕒᡃᦟḄᑁ°ᒹ²34஺A.S³@(⍝b´B.µ³¶Ḅ@(⍝b·¸C.¹º»¼Ḅ@(⍝b½¾D.᪛À»Ḅ@(⍝b5ÁὃᫀABCDᩭᜧ4.3᧕〉29.]ᑡÂÃ@(⍝bÄḄK34஺AZÆᳮÇB.ÈÉ@ÊC.ËÌED.¼ᓄVWὃᫀCDᩭᜧ4.1.2᧕〉30.©@(⍝bl¥¦Ḅ¬ᨵ34஺A.ὃ᪶ÎÏB.qÀᢝᕒÑ5᫏ᫀC.qÀÓÔᑴD.qÀᡃÕÖÔᑴ⚪Øᩭ᪗ᩭᜧÚÛÜ“@(⍝b”ḄÚÛnᑖ“@(⍝bḄ¥¦ᝄá”ὃᫀABᩭᜧ4.4᧕〉31.©´â᡻D+ÈÃ@Ê+»ᢝäᑣ+ejæ℉ᡂḄᕒlᝄḄ¬ᨵ34஺A.èᓣêB.ëìᝄíC.ᣴï₫6ñòD.⚙ë₫6

144ὃᫀABCDᩭᜧ4.4᧕〉32.ô]õön÷©@(⍝bqøḄùúÉûüᏉᐰᑴÔᑴ+ÿᢕᐳ⍝Ḅᔜ⚗⌕ᑮᜐ஺A.ᔜB.!"C.#%&ṓD.()ᓫ+,ὃ.ᫀ0ABCD123ᩭ50ᜧ74.58᧕:;0〉=33.>ᑡ@A"B⍝ᱯDḄEFG஺AឋB.IឋC.JKឋD.ᔠMឋ,ὃ.ᫀ0ABC123ᩭ50ᜧ74.18᧕:;0〉=34.Oᑡ@Aஹ⍝ḄQ⌕ᑁSḄᨵFG஺A.UVWB.X)Y⍝C.⍳[VMD.,\ᳮ,ὃ.ᫀ0AB123ᩭ50ᜧ74.18᧕:;0〉=35.Oᑡ"B⍝ḄEFG஺A.^ᕒ`abcdeB.ᐹᨵghḄiᑴឋC.ᐹᨵghḄklឋD.mnᐵpYqᑭs,ὃ.ᫀ0BD123ᩭ50ᜧ74.18᧕:;0〉=36.OᑡᐵA⍝\Mlᑴ;ᐵtḄ%uvwḄEFG஺Axὅᙠ{|:=}~ᵨஹ}~⊡ᐙB.ὅᐹᨵ`lឋὅᐹᨵlឋC.xὅᙠᑁS}~}~

145D.ὅᐹᨵlឋὅᐹᨵ`lឋ,ὃ.ᫀ0ABC123ᩭ50ᜧ74.28᧕:;0〉=37.Oᑡᔜ⚗"B“ᢈ”g⍝⌕ḄᨵFG஺A.ឌB.ஹẆC.¡ஹ¢s¢D.£AV¤¤¥,ὃ.ᫀ0BC123ᩭ50ᜧ74.1.28᧕:;0〉=38..OᑡᐵA⍝¦᦮¨©Ḅ⊤u=vwḄᨵFG஺A.¦᦮ᐵtB.¦᦮=Ḅ«¬ᑭsᐵtC.¦᦮ᑁ^ᕒ®¯ᐵtD.¦᦮\°±ᨵᐵḄᡠᨵᐵt,ὃ.ᫀ0ABC123ᩭ50ᜧ74.1.28᧕:;0〉=39.⍝³Ḅ{⌶¶Q⌕ᨵFG஺A.`ᡃ¸¹\᜜&ṓ}»ᔠB.¼½ᦟ¿\ÀÁÂᡄ}»ᔠC.Ä`l\Å&ṓ}»ᔠD.⍝³\Ml&}»ᔠ,ὃ.ᫀ0ABCD123ᩭ50ᜧ74.58᧕:;0〉=40.Oᑡᔜ⚗=@A⍝“ÆᢝÈᑣ”⌕ḄᨵFG஺A.ÊË᡻ÄMlM³B.ÊË᡻Ä\}ᐵḄ«¬Mlᑴ;C.ÊË᡻ÄÍÎÏgḄᑴ;D.ÊË᡻Äᓫ+ᑁÐᑴᑴ;,ὃ.ᫀ0ABCD123ᩭ50ᜧ74.1.28᧕:;0〉=41.Oᑡᨵᐵ'Ò⍝“de`l”Ḅ⊤u=vwḄᨵFG஺A.`lḄ᪶ÔE`Õᙢ×ᑴ`ØḄÙÚÛ

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