{"id":5728,"date":"2021-10-05T15:43:05","date_gmt":"2021-10-05T07:43:05","guid":{"rendered":"https:\/\/dailylightcpa.com\/?p=5728"},"modified":"2021-10-05T15:43:06","modified_gmt":"2021-10-05T07:43:06","slug":"%e7%87%9f%e6%a5%ad%e7%a8%85%e5%af%a6%e5%8b%99%e8%a7%a3%e6%9e%90%e4%b8%80","status":"publish","type":"post","link":"https:\/\/dailylightcpa.com\/book-keeping\/%e7%87%9f%e6%a5%ad%e7%a8%85%e5%af%a6%e5%8b%99%e8%a7%a3%e6%9e%90%e4%b8%80\/","title":{"rendered":"\u71df\u696d\u7a05\u662f\u4ec0\u9ebc\uff1f\u71df\u696d\u7a05\u5be6\u52d9\u89e3\u6790\uff08\u4e00\uff09"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">\u4e00\u3001\u71df\u696d\u7a05\u4ec0\u9ebc\uff1f<\/h2>\n\n\n\n<div style=\"height:12px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p 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width: 100%; border-collapse: collapse; border-style: solid; border-color: #0d1e3c;\">\n<tbody>\n<tr style=\"height: 29px;\">\n<td style=\"width: 20%; height: 64px; border-style: solid; border-color: #f9f8f8; background-color: #0d1e3c; text-align: center;\" rowspan=\"2\"><strong><span style=\"font-size: 12pt; color: #ffffff;\">\u652f\u4ed8\u91d1\u984d<\/span><\/strong><\/td>\n<td style=\"width: 60%; height: 29px; border-style: solid; border-color: #f9f8f8; background-color: #0d1e3c; text-align: center;\" colspan=\"3\"><strong><span style=\"font-size: 12pt; color: #ffffff;\">\u6536\u53d6\u91d1\u984d<\/span><\/strong><\/td>\n<td style=\"width: 20%; height: 64px; border-style: solid; border-color: #f9f8f8; background-color: #0d1e3c; text-align: center;\" rowspan=\"2\"><strong><span style=\"font-size: 12pt; color: #ffffff;\">\u652f\u4ed8\u5408\u8a08<\/span><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 35px;\">\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #f9f8f8; background-color: #0d1e3c; text-align: center;\"><strong><span style=\"font-size: 12pt; color: #ffffff;\">\u4e0a\u6e38\u5ee0\u5546<\/span><\/strong><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #f9f8f8; background-color: #0d1e3c; text-align: center;\"><strong><span style=\"font-size: 12pt; color: #ffffff;\">\u5fb7\u5f8b\u4fbf\u5229\u5546\u5e97<\/span><\/strong><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #f9f8f8; background-color: #0d1e3c; text-align: center;\"><strong><span style=\"font-size: 12pt; color: #ffffff;\">\u570b\u7a05\u5c40<\/span><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 35px;\">\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\"><span style=\"font-size: 12pt;\">\u4e0a\u6e38\u5ee0\u5546<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\">\u00a0<\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\">\u00a0<\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\"><span style=\"font-size: 12pt;\">5\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\"><span style=\"font-size: 12pt;\">5\u5143<\/span><\/td>\n<\/tr>\n<tr style=\"height: 35px;\">\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\"><span style=\"font-size: 12pt;\">\u5fb7\u5f8b\u4fbf\u5229\u5546\u5e97<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\"><span style=\"font-size: 12pt;\">105\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\">\u00a0<\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\"><span style=\"font-size: 12pt;\">3\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\"><span style=\"font-size: 12pt;\">108\u5143<\/span><\/td>\n<\/tr>\n<tr style=\"height: 35px;\">\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\"><span style=\"font-size: 12pt;\">\u6d88\u8cbb\u8005<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\">\u00a0<\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\"><span style=\"font-size: 12pt;\">168\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\">\u00a0<\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; text-align: center;\"><span style=\"font-size: 12pt;\">168\u5143<\/span><\/td>\n<\/tr>\n<tr style=\"height: 35px;\">\n<td style=\"width: 20%; height: 35px; text-align: center; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0;\"><span style=\"font-size: 12pt;\">\u6536\u53d6\u5408\u8a08<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0; text-align: center;\"><span style=\"font-size: 12pt;\">105\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0; text-align: center;\"><span style=\"font-size: 12pt;\">168\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0; text-align: center;\"><span style=\"font-size: 12pt;\">8\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #f9f8f8; text-align: center;\">\u00a0<\/td>\n<\/tr>\n<tr style=\"height: 35px;\">\n<td style=\"width: 20%; height: 35px; text-align: center; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0;\"><span style=\"font-size: 12pt;\">\u652f\u4ed8\u5408\u8a08<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0; text-align: center;\"><span style=\"font-size: 12pt;\">5\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0; text-align: center;\"><span style=\"font-size: 12pt;\">108\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0; text-align: center;\"><span style=\"font-size: 12pt;\">0\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #f9f8f8; text-align: center;\">\u00a0<\/td>\n<\/tr>\n<tr style=\"height: 35px;\">\n<td style=\"width: 20%; height: 35px; text-align: center; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0;\"><span style=\"font-size: 12pt;\">\u6536\u53d6\u6de8\u984d<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0; text-align: center;\"><span style=\"font-size: 12pt;\">100\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0; text-align: center;\"><span style=\"font-size: 12pt;\">60\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #0d1e3c; background-color: #e0e0e0; text-align: center;\"><span style=\"font-size: 12pt;\">8\u5143<\/span><\/td>\n<td style=\"width: 20%; height: 35px; border-style: solid; border-color: #f9f8f8; text-align: center;\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n<div style=\"height:12px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" 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style=\"font-size:18px\">\u6a19\u50f9\u662f\u5426\u542b\u7a05\u5be6\u5247\u6578\u5b78\u554f\u984c\uff0c\u82e5\u6a19\u50f9\u70ba\u672a\u7a05\u50f9\u683c\u5247\u9808\u8981\u52a0\u8a08\u71df\u696d\u7a05\uff0c\u624d\u662f\u8cfc\u8cb7\u5546\u54c1\u6240\u9700\u8981\u652f\u4ed8\u7684\u7e3d\u984d\uff0c\u542b\u7a05\u50f9\u683c=\u672a\u7a05\u50f9\u683c*(1+5%)\u3002\u505a\u70ba\u5546\u5bb6\u8207\u6700\u7d42\u6d88\u8cbb\u8005\u5728\u8cfc\u8cb7\u5546\u54c1\u6642\uff0c\u5176\u5be6\u601d\u8003\u89d2\u5ea6\u4e26\u4e0d\u76f8\u540c\u3002\u8aa0\u4e0a\u6240\u8ff0\uff0c\u71df\u696d\u7a05\u662f\u6d88\u8cbb\u8005\u8ca0\u64d4\u7684\u7a05\u8ca0\uff0c\u56e0\u6b64\u6d88\u8cbb\u8005\u5728\u8cfc\u8cb7\u5546\u54c1\u6642\u6240\u9700\u8981\u652f\u4ed8\u7684\u50f9\u683c\u70ba\u5b8c\u7a05\u50f9\u683c\uff1b\u800c\u5546\u5bb6\u96d6\u7136\u5728\u9032\u8ca8\u6642\u4e5f\u662f\u9700\u8981\u652f\u4ed8\u5b8c\u7a05\u7684\u50f9\u683c\uff0c\u4f46\u5176\u4e2d\u7684\u71df\u696d\u7a05\u662f\u8f49\u5ac1\u5230\u6d88\u8cbb\u8005\u8eab\u4e0a\u7684\uff0c\u56e0\u6b64\u5546\u5bb6\u5728\u9032\u8ca8\u53ca\u5b9a\u50f9\u6642\uff0c\u7528\u4ee5\u8a08\u7b97\u7372\u5229\u7684\u50f9\u683c\u61c9\u8a72\u6392\u9664\u71df\u696d\u7a05\u91d1\u984d\uff0c\u800c\u5b9a\u50f9\u9700\u8981\u5728\u8a08\u7b97\u7372\u5229\u4e4b\u5f8c\u7684\u50f9\u683c\u52a0\u50f95%\uff0c\u5426\u5247\u672c\u8a72\u7531\u6d88\u8cbb\u8005\u8ca0\u64d4\u7684\u71df\u696d\u7a05\uff0c\u5c31\u9700\u8981\u7531\u5546\u5bb6\u81ea\u884c\u5438\u6536\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:24px\">\u56db\u3001\u5e38\u898b\u7f3a\u5931\u53ca\u8b2c\u8aa4<\/h2>\n\n\n\n<div style=\"height:12px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"font-size:22px\">1.  \u6a19\u50f9\u70ba\u672a\u7a05\u50f9\u683c\uff0c\u82e5\u9700\u8981\u958b\u7acb\u767c\u7968\uff0c\u9700\u53e6\u8a085%\u71df\u696d\u7a05 (\u92b7\u552e\u5546\u5bb6\u6f0f\u958b\u767c\u7968\u3001\u9032\u8ca8\u5546\u5bb6\u672a\u53d6\u5f97\u9032\u8ca8\u767c\u7968)<\/h3>\n\n\n\n<ul style=\"font-size:18px\"><li>\u92b7\u552e\u5546\u5bb6\u2014 \u6a19\u50f9\u672a\u7a05(\u71df\u696d\u7a05\u6cd5)<br>\u5c0d\u65bc\u5546\u5bb6\u800c\u8a00\uff0c\u4f9d\u64da\u52a0\u503c\u578b\u53ca\u975e\u52a0\u503c\u578b\u71df\u696d\u7a05\u6cd5\u7b2c32\u689d\u7b2c2\u9805\u898f\u5b9a\uff0c\u71df\u696d\u4eba\u5c0d\u65bc\u61c9\u7a05\u8ca8\u7269\u6216\u52de\u52d9\u4e4b\u5b9a\u50f9\uff0c\u61c9\u5167\u542b\u71df\u696d\u7a05\u3002\u672a\u4f9d\u898f\u5b9a\u5167\u542b\u71df\u696d\u7a05\u8005\uff0c\u7d93\u570b\u7a05\u5c40\u901a\u77e5\u9650\u671f\u6539\u6b63\uff0c\u5c46\u671f\u672a\u6539\u6b63\u8005\uff0c\u5c07\u8655\u65b0\u81fa\u5e631,500\u5143\u4ee5\u4e0a15,000\u5143\u4ee5\u4e0b\u7f70\u9370\u3002\u53e6\u5916\u672a\u4f9d\u898f\u5b9a\u958b\u7acb\u767c\u7968\u53ef\u80fd\u9084\u6d89\u53ca\u9003\u6f0f\u71df\u696d\u7a05\u53ca\u6240\u5f97\u7a05\u3002<\/li><li>\u92b7\u552e\u5546\u5bb6\u2014 \u6f0f\u958b\u767c\u7968(\u71df\u696d\u7a05\u6cd5)<br>\u53e6\u5916\uff0c\u5546\u5bb6\u82e5\u92b7\u552e\u5546\u54c1\u6216\u52de\u52d9\u6f0f\u958b\u767c\u7968\uff0c\u61c9\u4f9d\u71df\u696d\u7a05\u6cd5\u7b2c51\u689d\u6309\u6240\u6f0f\u7a05\u984d\u8655\u7f70\u9370\uff0c\u4e26\u56e0\u672a\u4f9d\u898f\u5b9a\u7d66\u8207\u4ed6\u4eba\u6191\u8b49\uff0c\u6309\u7a05\u6350\u7a3d\u5fb5\u6cd5\u7b2c44\u689d\u6240\u5b9a\u7d93\u67e5\u660e\u8a8d\u5b9a\u4e4b\u7e3d\u984d\uff0c\u86555%\u7f70\u9370\uff0c\u5169\u7a2e\u8655\u7f70\u64c7\u4e00\u5f9e\u91cd\u8655\u7f70\uff0c\u4f46\u88c1\u8655\u7f70\u9370\u4e4b\u984d\u5ea6\uff0c\u4e0d\u5f97\u4f4e\u65bc\u5169\u8005\u898f\u5b9a\u4e4b\u7f70\u9370\u6700\u4f4e\u984d\u5ea6\u3002<\/li><li>\u92b7\u552e\u5546\u5bb6\u2014 \u6f0f\u5831\u6240\u5f97(\u6240\u5f97\u7a05\u6cd5)<br>\u71df\u5229\u4e8b\u696d\u5982\u88ab\u67e5\u7372\u7576\u5e74\u5ea6\u6f0f\u958b\u767c\u7968\uff0c\u65bc\u6b21\u5e74\u5ea6\u8fa6\u7406\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7d50\u7b97\u7533\u5831\u6642\uff0c\u8a18\u5f97\u8981\u4f75\u5165\u7533\u5831\uff0c\u4ee5\u514d\u518d\u56e0\u6f0f\u5831\u6240\u5f97\u906d\u8655\u7f70\u3002<\/li><li>\u6d88\u8cbb\u8005<br>\u5c0d\u65bc\u6d88\u8cbb\u8005\u800c\u8a00\uff0c\u672a\u7d22\u53d6\u767c\u7968\uff0c\u4f3c\u4e4e\u50c5\u6709\u55aa\u5931\u7d71\u4e00\u767c\u7968\u514c\u734e\u7684\u6a5f\u6703\uff0c\u5176\u5be6\u4e0d\u7136\u3002\u56e0\u70ba\u767c\u7968\u7b49\u540c\u8cfc\u7269\u6191\u8b49\uff0c\u53ef\u4ee5\u4fdd\u969c\u6d88\u8cbb\u8005\u7684\u6b0a\u76ca\u3002\u82e5\u9047\u5230\u5546\u54c1\u6709\u7455\u75b5\u6216\u662f\u9700\u8981\u9000\u63db\u8ca8\u7684\u60c5\u6cc1\uff0c\u53ef\u4ee5\u651c\u5e36\u5546\u54c1\u9023\u540c\u8cfc\u8cb7\u767c\u7968\u5411\u5546\u5bb6\u8981\u6c42\u9000\u3001\u63db\u8ca8\u3002\u53e6\u5916\uff0c\u7d71\u4e00\u767c\u7968\u5c07\u91d1\u5f9e200\u5143\u52301000\u842c\u4e0d\u7b49\uff0c\u82e5\u672a\u7d22\u53d6\u767c\u7968\uff0c\u4ea6\u55aa\u5931\u767c\u7968\u4e2d\u734e\u7684\u6a5f\u6703\u3002<\/li><li>\u9032\u8ca8\u5546\u5bb6\u2014 \u61c9\u53d6\u5f97\u6191\u8b49\u800c\u672a\u53d6\u5f97(\u71df\u696d\u7a05\u6cd5)<br>\u9032\u8ca8\u5546\u5bb6\u81ea\u4e0a\u6e38\u5ee0\u5546\u9032\u8ca8\uff0c\u61c9\u81ea\u4e0a\u6e38\u5ee0\u5546\u53d6\u5f97\u9032\u8ca8\u6191\u8b49\u800c\u672a\u53d6\u5f97\uff0c\u61c9\u6309\u7a05\u6350\u7a3d\u5fb5\u6cd5\u7b2c44\u689d\u6240\u5b9a\u7d93\u67e5\u660e\u8a8d\u5b9a\u4e4b\u7e3d\u984d\uff0c\u86555%\u7f70\u9370\u3002<\/li><li>\u9032\u8ca8\u5546\u5bb6\u2014 \u7121\u9032\u9805\u6191\u8b49(\u6240\u5f97\u7a05\u6cd5) <br>\u82e5\u9032\u8ca8\u5546\u5bb6\u56e0\u9700\u8981\u652f\u4ed8\u984d\u59165%\u71df\u696d\u7a05\uff0c\u800c\u9078\u64c7\u4e0d\u5411\u4e0a\u6e38\u5ee0\u5546\u7d22\u53d6\u767c\u7968\uff0c\u5176\u5be6\u662f\u56e0\u5c0f\u5931\u5927\u3002\u627f\u4e0a\u4f8b\u5fb7\u5f8b\u4fbf\u5229\u8d85\u5546\u5411\u4e0a\u6e38\u5ee0\u5546\u9032\u8ca8\uff0c\u82e5\u672a\u7d22\u53d6\u9032\u8ca8\u767c\u7968\uff0c\u9032\u8ca8\u53ea\u9700\u652f\u4ed8\u4e0a\u6e38\u5ee0\u5546100\u5143\uff0c\u4f46\u672a\u4f86\u5728\u7533\u5831\u6240\u5f97\u7a05\u6642\uff0c\u4e26\u7121\u9032\u8ca8\u6210\u672c\u53ef\u4ee5\u8209\u8b49\uff0c\u9700\u7167\u92b7\u8ca8\u91d1\u984d160\u5143\u6263\u6e1b\u6210\u672c0\u5143\uff0c\u8a08\u7b97\u7e73\u7d0d\u6240\u5f97\u7a0532\u5143\u3002<\/li><\/ul>\n\n\n<table style=\"height: 222px; width: 100%; border-collapse: collapse; border-style: solid; border-color: #0d1e3c;\">\n<tbody>\n<tr style=\"height: 37px;\">\n<td style=\"width: 39.3202%; height: 37px; border-style: solid; border-color: #f9f8f8; background-color: #0d1e3c;\">\u00a0<\/td>\n<td style=\"width: 27.3464%; height: 37px; border-style: solid; border-color: #f9f8f8; background-color: #0d1e3c;\"><strong><span style=\"font-size: 12pt; color: #ffffff;\">\u5411\u5ee0\u5546\u7d22\u53d6\u767c\u7968<\/span><\/strong><\/td>\n<td style=\"width: 33.3333%; height: 37px; border-style: solid; border-color: #f9f8f8; background-color: #0d1e3c;\"><strong><span style=\"font-size: 12pt; color: #ffffff;\">\u672a\u7d22\u53d6\u767c\u7968<\/span><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 37px;\">\n<td style=\"width: 39.3202%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">\u92b7\u552e\u91d1\u984d<\/span><\/td>\n<td style=\"width: 27.3464%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">168\u5143<\/span><\/td>\n<td style=\"width: 33.3333%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">168\u5143<\/span><\/td>\n<\/tr>\n<tr style=\"height: 37px;\">\n<td style=\"width: 39.3202%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">\u9032\u8ca8\u6210\u672c<\/span><\/td>\n<td style=\"width: 27.3464%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">105\u5143<\/span><\/td>\n<td style=\"width: 33.3333%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">100\u5143<\/span><\/td>\n<\/tr>\n<tr style=\"height: 37px;\">\n<td style=\"width: 39.3202%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">\u71df\u696d\u7a05<\/span><\/td>\n<td style=\"width: 27.3464%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">3\u5143<\/span><\/td>\n<td style=\"width: 33.3333%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">8\u5143<\/span><\/td>\n<\/tr>\n<tr style=\"height: 37px;\">\n<td style=\"width: 39.3202%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">\u6240\u5f97\u7a05<\/span><\/td>\n<td style=\"width: 27.3464%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">12\u5143=(160-100)*20%<\/span><\/td>\n<td style=\"width: 33.3333%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">32\u5143=(160-0)*20%<\/span><\/td>\n<\/tr>\n<tr style=\"height: 37px;\">\n<td style=\"width: 39.3202%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">\u6de8\u73fe\u91d1\u6d41\u5165<\/span><\/td>\n<td style=\"width: 27.3464%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">48\u5143=(60-12)<\/span><\/td>\n<td style=\"width: 33.3333%; height: 37px; border-style: solid; border-color: #0d1e3c;\"><span style=\"font-size: 12pt;\">28\u5143=(60-32)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n<p style=\"font-size:18px\">\u7531\u6b64\u53ef\u77e5\uff0c\u5728\u5546\u696d\u884c\u70ba\u4e2d\u5411\u5546\u5bb6\u8cfc\u8cb7\u5546\u54c1\uff0c\u90fd\u61c9\u8a72\u7d22\u53d6\u767c\u7968\u3002\u5c0d\u9032\u8ca8\u5ee0\u5546\u800c\u8a00\uff0c\u71df\u696d\u7a05\u5be6\u969b\u662f\u7531\u6d88\u8cbb\u8005\u8ca0\u64d4\uff0c\u82e5\u672a\u53d6\u5f97\u9032\u9805\u6191\u8b49\uff0c\u9664\u53ef\u4f9d\u7a05\u6350\u7a3d\u5fb5\u6cd5\u8655\u7f70\u5916\uff0c\u672a\u4f86\u5728\u8a08\u7b97\u6240\u5f97\u6642\uff0c\u56e0\u672a\u53d6\u5f97\u5408\u6cd5\u6191\u8b49\uff0c\u5982\u6b64\u9700\u8981\u7e73\u4ea4\u66f4\u591a\u6240\u5f97\u7a05\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"font-size:22px\">2.  \u56e0\u9032\u8ca8\u6191\u8b49\u4e0d\u8db3\uff0c\u5411\u672a\u5be6\u969b\u4ea4\u6613\u5546\u5bb6\u8cfc\u8cb7\u9032\u8ca8\u767c\u7968  (\u92b7\u552e\u5546\u5bb6\u865b\u958b\u767c\u7968\u3001\u9032\u8ca8\u5546\u5bb6\u865b\u5831\u9032\u9805\u7a05\u984d)<\/h3>\n\n\n\n<div style=\"height:12px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul style=\"font-size:18px\"><li>\u92b7\u552e\u5546\u5bb6\u2014 \u865b\u958b\u767c\u7968 (\u7a05\u6350\u7a3d\u5fb5\u6cd5\u3001\u6240\u5f97\u7a05\u6cd5\u53ca\u5211\u4e8b\u8cac\u4efb)<br>\u92b7\u552e\u5546\u5bb6\u56e0\u865b\u958b\u767c\u7968\u4e88\u5176\u4ed6\u672a\u5be6\u969b\u4ea4\u6613\u5546\u5bb6\uff0c\u5be6\u5247\u8ce3\u767c\u7968\u4f86\u8b00\u53d6\u5229\u76ca\u4e4b\u884c\u70ba\u6d89\u5acc\u5e6b\u52a9\u4ed6\u4eba\u9003\u6f0f\u7a05\u3002\u5176\u8ca0\u8cac\u4eba\u4fc2\u89f8\u72af\u7a05\u6350\u7a3d\u5fb5\u6cd5\u53ca\u5546\u696d\u6703\u8a08\u6cd5\u898f\u5b9a\uff0c\u5c1a\u9808\u8ca0\u64d4\u5211\u4e8b\u8cac\u4efb\u3002\u71df\u5229\u4e8b\u696d\u865b\u958b\u7d71\u4e00\u767c\u7968\u6240\u53d6\u5f97\u4e4b\u6536\u76ca\uff0c\u61c9\u8a08\u5165\u71df\u5229\u4e8b\u696d\u6240\u5f97\u7a05\u7533\u5831\u6848\u4ef6\u8ab2\u7a05\u3002\u53e6\u5916\uff0c\u6839\u64da\u7a05\u6350\u7a3d\u5fb5\u6cd543\u689d\u6559\u5506\u6216\u5e6b\u52a9\u72af\u7b2c\u56db\u5341\u4e00\u689d\u6216\u7b2c\u56db\u5341\u4e8c\u689d\u4e4b\u7f6a\u8005\uff0c\u8655\u4e09\u5e74\u4ee5\u4e0b\u6709\u671f\u5f92\u5211\u3001\u62d8\u5f79\u6216\u79d1\u65b0\u81fa\u5e63\u516d\u842c\u5143\u4ee5\u4e0b\u7f70\u91d1\u3002<\/li><li>\u9032\u8ca8\u5546\u5bb6\u2014 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