CMA
缇庡浗娉ㄥ唽绠＄悊浼氳甯堣�冭瘯杈呭
璐㈠姟鎶ュ憡銆佽鍒掋�佺哗鏁堜笌鎺у埗
绗?/p>
1
椤?/p>
绗竴绔?/p>
瀵瑰璐㈠姟鎶ュ憡鍐崇瓥
涓�銆佸崟椤归�夋嫨棰?/p>
1
銆佽偂涓滄潈鐩婂彉鍔ㄨ〃鎻ず浜嗭紙
锛夈�?/p>
A
銆佽偂涓滄潈鐩婅处鎴锋湡鍒濄�佹湡鏈綑棰濈殑璋冩暣
B
銆佸叏閮ㄨ偂涓滅殑鑲′笢鏉冪泭璐︽埛鐨勬竻鍗曞強鍚勮偂涓滅殑鐩稿簲閲戦
C
銆佸彂琛屽湪澶栫殑鑲′唤鏁帮紙鐢ㄤ簬璁＄畻姣忚偂鏀剁泭锛夌殑璁＄畻
D
銆佺暀瀛樺埄娑︾殑璐︽埛鏈熷垵銆佹湡鏈綑棰濊皟鏁?/p>
2
銆佷互涓嬪摢椤瑰皢鍗忓姪鏍规嵁
GAAP
缂栧埗鐨勮储鍔℃姤琛ㄧ殑澶栭儴浣跨敤鑰咃紵
A
銆佹崯鐩婅〃浣跨敤杈归檯璐＄尞娉?/p>
B
銆佸寘鍚墠鏈熶俊鎭綔涓烘瘮杈?/p>
C
銆佷繚瀹堝湴鎶ュ憡鍒╂鼎鍜岃祫浜?/p>
D
銆佷娇鐢ㄧ洿鎺ユ硶缂栧埗鐜伴噾娴侀噺琛?/p>
3
銆佸紶涓夋槸涓�鍚嶈储鍔″垎鏋愬笀锛屼粬姝ｅ湪鍒嗘瀽鍥涗釜涓嶅悓琛屼笟鐨勫叕鍙哥殑瀛樿揣锛氭秷璐瑰搧琛屼笟銆佷綋鑲茬敤鍝佽涓氥�?/p>
鐢靛瓙琛屼笟鍜岄鏈哄埗閫犱笟銆傚亣瀹氬瓨璐ц浠锋柟娉曞弽鏄犲疄闄呭瓨璐х殑娴佽浆鍜屽畬宸ヤ骇鍝佸瓨璐х殑娴佽浆銆備互涓嬪摢涓�
涓涓氬湪
LIFO
鐨勫瓨璐ф渶鍙兘鏄浂锛?/p>
A
銆佹秷璐瑰搧琛屼笟
B
銆佷綋鑲茬敤鍝佽涓?/p>
C
銆佺數瀛愯涓?/p>
D
銆侀鏈哄埗閫犱笟
4
銆?/p>
Warner
鏈烘鍏徃娌℃湁鍦ㄥ綋骞寸殑鍒╂鼎琛ㄤ腑鍙嶆槧浠峰�硷紕
10000
鐨勯噰璐涓恒�傚綋鏈�缁堝鏍歌储鍔℃姤琛ㄦ椂锛?/p>
鍏徃鐨勪細璁″笀鍙戠幇浜嗚繖椤瑰樊閿欙紝骞惰繘琛屼簡鐩稿簲鐨勪慨鏀广�傚湪浠ヤ笅鍝竴绉嶆儏鍐典笅锛屽叕鍙告姤鍛婄殑鍑�鍒╂鼎浼?/p>
浣庝簬瀹為檯鍑�鍒╂鼎锛?/p>
A
銆佷細璁″笀鍑忓皯鐜伴噾
10000
B
銆佷細璁″笀灏嗘湭鐧昏鐨勯攢璐ф垚鏈皟澧?/p>
10000
C
銆佷細璁″笀灏嗗簲浠樿处娆惧鍔?/p>
10000
D
銆佷細璁″笀灏嗗瓨璐у噺灏?/p>
10000
5
銆佺敳鍏徃鐨勫惈鍏朵粬鍒╂鼎琛ㄩ」鐩殑澶氭寮忓埄娑﹁〃鍒楃ず濡備笅锛?/p>
閿�鍞噣棰?/p>
2,000,000
鍑忓幓锛氶攢璐ф垚鏈?/p>
890,000
姣涘埄
1,110,000
鍑忓幓锛氳繍杈撹垂鐢?/p>
45,000
鎶樻棫璐圭敤
68,000
閫�浼戦噾璐圭敤
21,000
钀ヤ笟鍒╂鼎
976,000
鍑忓幓锛氱粓姝㈢粡钀ラ」鐩?/p>
76,000
绋庡墠鍒╂鼎
900,000
鍑忓幓锛氭墍寰楃◣璐圭敤锛岀◣鐜囦负
30%
270,000
鍑�鍒╂鼎
630,000