2015 ( ) 1 A. B. C. D. B A ; C ; D 2 A. B. C. D. B C ; D 3 2014 2 5 7 1 100 1.4 2014 12 31 9 1 2015 2 20 8 ;3 20 11.6 1 2015 A.260 B.468 C.268 D.466.6 B = 8+(11.6-9)*100+ (9-7)*100=468 4. A. B. C. D. C ABD 5. 560 100 ( ) 900 81 17%
A.641 B.900 C.781 D.819 B = 700+ 700*0.17+ 81=900 6. A. B. C. D. A B ; C 7. A. B. 40% C. D. D 8. A. B. C. D. C A ; B 9. A. B. C. D. D A ; B ; C 10. A. B.
C. D. A B ( ) ; C ; D 11 2014 (1) 1200 ;(2) 200 ;(3) 120 ;(4) 260 ;(5) 400 2014 A.780 B.2180 C.980 D.1980 A (1) (2) =120+260+400=780 12 17% 2014 11 20 200 34 3% 2/10,1/20,n/30 2014 12 8 A.190.12 B.200 C.190.06 D.194 D =200*(1-3%)=194 1 2014 A. B. C. D. CD AB 2 A.BOT B.
C. D. ACD B 3 A. B. C. 60% D. 12 ACD B 4 A. B. C. D. ACD B 5 2014 1 1 800 50% 2014 6 1 2014 12 = 31 55% 400 4 ; 45% 2015 2 10 4 2015 2 20 2014 A. 2015 B. 2014 4 C.2014 400 D. 2014 400 BC 6 A. B. C. D. AB
7 A. B. C. D. AC B - ; D - 8 A. 10% B. ( ) 10% C. 10% D. 10% ABCD 9 A. B. C. D. BD A C 10 A. B. C. D. BCD A 11 A. B. C. D. ABCD 12 A. B. C.
D. ABCD 13 2014 2015 3 20 2015 2014 A.1 20 2014 9 B.3 18 2014 1600 C.2 25 100% D.3 10 2013 1200 AD BC 1 ( ) 2013 (1)2013 1 2 50 120000 8 / 1 3 1 2 3 2013 8%( 8%) 40000 ;2014 2013 2014 8%( 8%) 40000 ;2015 %( 8%) 5 / (2)2013 12000 2012 9% 2013 12 / 2013 12 31 4.5 / 2013 (3)2014 3 20 50 2013 2014 13200 2013 10%.2014 2014 12 31 3.5 / 2013 1 1 5000 (1) 2013 2014 (2) 2014 (3) 2013
(1) 2013 1 2 2013 =(50*40000*5*1/1+50*40000*5*1/2+50*40000*5*1/3)/10000=1833.33 1833.33 1833.33 2014 =(50*40000*5*1/1+50*40000*5*2/2+50*40000*5*2/3)/10000-1833.33=833.34 833.34 833.34 (2) =50*40000/10000*1=200 =(50*40000*5*1/1+50*40000*8)/10000-200=2400 1600 1000 200 2400 (3) 2013 =12000/5000=2.4 2 ( )2014 (1)1 2 2936.95 30 100 5.5% 5 ( 1 2 ) ( ) 3000 2936.95 63.05 165 165 (2)7 20 1860 2014 7 3000 2014 7 1500 ( ) 1860 1860-1500 1500 1500-1500 (3) 200 2013 2 12 / 2013 12 31 14 / 2014 3 2014 12 31
4 / 6 50% 2000 2000 (4)8 26 8 30 3200 9 1 12 1 600 800 0.4% 3200 3200 1400 1400 38.40 38.40 =2600*0.4%*3+1800*0.4%*1=38.40 (P/A,5%,5)=4.3295 (P/A,6%,5)=4.2124 (P/F,5%,5)=0.7835 (P/F,6%,5)=0.7473 10% ( ) (1) 63.05-63.05 =165*(P/A,6%,5)+30000*(P/F,6%,5)=2936.65 6% =2936.65*6%-165=11.22-11.22 11.22 (2) 360 360 (3) 400 400 (4)
38.04 38.04 3200 3200 3 ( )2014 (1)2 1 120 1000 400 2000 12 31 2080 120 (2) 800 200 (3)6 24 P 3000 1200 2014 6 30 80% 6 28 (1) 2014 (2) 2014 (1)1>2 1-2000 400 1000 1400 12 31-80 80 120 110 10 2> 800-800 200 200 200-200 3>
- 3000 -P 1200 - - 2400 - -P 960 3360 (2) =0 =600 =240 =1400 4 2014 1 1 100 2014 12 31 12000 15000 900 1350 5000 3000 600 0 150% 2014 8000 1500 1000 25% 1> 2> 3> 2014 1> 1500 1000 500 2> 3> =15000-12000=3000
=3000*25%=750 =600*25%=150 =500*25%=125 =750+150-100+125=925 5 (1)2014 P P 60% 1800 4 / ; 40% 5000 7 1 8000 ( 2000 3200 1600 1200 ) (2)2014 1 1 560 34 ; 300 500 (3)7 8 500 200 40 5 (4)2014 12 31 59 ( 83 ) (5) 800 120 2000 3200 120 1680 1920 (1) (2) (3) 2014 (1) P 60% (2) =8000*60%+5000=9800 9800 1800 5000 3000 (3) 1800 1800 2000 3200 1600 1200 8000 560 560 34
34 300 200 500 340 340 500 500 59 59 920 800 120 2000 3200 1680 1920 8920 1800 1800 800-1200 - 80-1920