letters and calls, and do practical things for the masses combine good, effective through reaching people at the service of the \hird, foster the development of new energy, new General Secretary XI Jinping stressed development of innovation forest restructuring, revitalization of the old industrial bases in Northeast China is the State's major strategy, Central has issued comprehensive opinions of revitalizing Northeast China and other old industrial bases, the CPC Central Committee on revitalization in Northeast China were ... Vigorous determination does not waver, the work does not slacken off. Be firm with in the development has more to do with hard, and not muddle along, passive inaction. To rely on their own efforts, can't wait, can't wait, stand still. This not only provides new opportunities for development in our region, and gave us new requirements. We must seize the opportunity, full use of national policy, has to be more complicated, to start and target, give full play to theinitiative of leading cadres at all levels, active, active, focusing on building new momentum for development, accelerating transformation of forest development. To implement the new development philosophy. Philosophy is the action guide, new ideas and new developments. Carrying out innovation, coordination and development of green, open, shared ideas, must be measurable, direct action with new development concepts, training cadres. In a new development concept as a yardstick. Established in line with the new concept of evaluation system and evaluation criterion, embodies the new development policy, organization, mandate implementation, always measured by the new development philosophy, continuous correction of forest transition course. In a new development concept for the path command. As part of the implementation of the new development philosophy followed and action guidelines, firmly adjusted, corrected and reject unsuitable, inappropriate and even againstthe new development ideas, behaviors and practices, more pragmatic approach based on a broad vision, and creatively carry out ecological construction, industrial development, improving people's livelihood, such as the work to ensure that new development ideas take root in forest areas. In a new development concept for weapon training cadre. Education leaders \he new, nothing\es, enhancing vitality and power. Combined development \nd implementation \engineering\nd create \nvironment\hening on new development, and new economy concept of learning, and grasp and using, real put thought and action unified to new development concept up, at with new development concept armed himself, and guide practice, effective do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Second, we must rely on Science and technology affects. Tchnical innovation is the promotion of economic transformation and upgrading, quality and efficiency \er\答案：ABCD 教材：430页
29.下列各项中，属于企业购并动机的有（ ） A.降低代理成本 B.节约交易成本 C.降低投资风险 D.增加国家税收收入 E.增强企业在市场中的地位 答案：
解析：还有提高企业效率，目标公司价值被低估。 教材：513页
30.以下属于反映企业短期偿债能力的财务比率有（ ） A.速动比率 B.现金比率 C.产权比率 D.流动比率 E.有形资产负债比率 答案：ABD 教材：551页
三、简答题（本大题共4小题，每小题5分，共20分） 31.简述财务管理的工作环节。 答案：
财务预测：财务预测是根据财务活动的历史资料，考虑现实的要求和条件，对企业未来的财务活动和财务成果作出科学的预计和测算。
财务决策：财务决策是根据企业经营战略的要求和国家宏观经济政策的要求，从提高企业经济效益的理财目标出发，在若干个可以选择的财务活动方案中，选择一个最优方案的过程。
ivelihood, is related to people's well-being and social harmony and stability. We need to protect and improve the livelihood of the people as the starting point and ending point of transition and improve forest people's feeling and happiness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decision made by the CPC Central Committee, is also determined by the provincial \nking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ridge research, visited many of the poor, go, the heavier, more pressure. For poverty relief and development work, we must pay attention to it, always in mind, grasping hands, should not be blindly optimistic, there can be no slack. Poverty alleviation and development lies in precise, accurate. Present, in order to find out the real base of poor people as soon as possible, come up with feasible poverty standards, state card, built on the basis of document management. To firmly establish the \poverty reduction\he intensity of resource integration, and related funding, with limited funds wisely. By using a combination of employment, entrepreneurship for poverty eradication poverty eradication, education, poverty alleviation, medical aid of poverty means, due to effects of policies, those policies, ensure the completion of mission objectives for poverty eradication for the year. To actively promote the construction of new towns. In February this year, promulgated by the State Council on further promoting urbanization construction of new opinions, proposed to adhere to the people-centered, four modernizations synchronization, optimization, ecology civilization and cultural heritage of new urbanization path with Chinese characteristics. According to district-wide construction of civilized city and the beautiful countryside, further strengthening of urban transport, water supply and drainage and sewage, waste disposal ground, underground, such as infrastructure construction, strive to create a safer and more livable environment. To actively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase forest villages merge, population to the County (district) Council sites and centres concentrated in villages and towns. Combined development of urban construction and tourism industries, careful planning and construction of a number of suitable for residential and farm tour towns and villages, forming one village one product, a feature pattern. Closer to the masses. Since last year, our in-depth implementation of the leading cadres of grassroots masses at work, solve the problems of a large number of people, get the masses give wholehearted support to and praise, this work will carry on, absolutely cannot or movement. Grassroots masses and cadres in combination with poverty reduction, combined with the steady work ofletters and calls, and do practical things for the masses combine good, effective through reaching people at the service of the \hird, foster the development of new energy, new General Secretary XI Jinping stressed development of innovation forest restructuring, revitalization of the old industrial bases in Northeast China is the State's major strategy, Central has issued comprehensive opinions of revitalizing Northeast China and other old industrial bases, the CPC Central Committee on revitalization in Northeast China were ... Vigorous determination does not waver, the work does not slacken off. Be firm with in the development has more to do with hard, and not muddle along, passive inaction. To rely on their own efforts, can't wait, can't wait, stand still. This not only provides new opportunities for development in our region, and gave us new requirements. We must seize the opportunity, full use of national policy, has to be more complicated, to start and target, give full play to theinitiative of leading cadres at all levels, active, active, focusing on building new momentum for development, accelerating transformation of forest development. To implement the new development philosophy. Philosophy is the action guide, new ideas and new developments. Carrying out innovation, coordination and development of green, open, shared ideas, must be measurable, direct action with new development concepts, training cadres. In a new development concept as a yardstick. Established in line with the new concept of evaluation system and evaluation criterion, embodies the new development policy, organization, mandate implementation, always measured by the new development philosophy, continuous correction of forest transition course. In a new development concept for the path command. As part of the implementation of the new development philosophy followed and action guidelines, firmly adjusted, corrected and reject unsuitable, inappropriate and even againstthe new development ideas, behaviors and practices, more pragmatic approach based on a broad vision, and creatively carry out ecological construction, industrial development, improving people's livelihood, such as the work to ensure that new development ideas take root in forest areas. In a new development concept for weapon training cadre. Education leaders \he new, nothing\es, enhancing vitality and power. Combined development \nd implementation \three big engineering\nd create \nvironment\hening on new development, and new economy concept of learning, and grasp and using, real put thought and action unified to new development concept up, at with new development concept armed himself, and guide practice, effective do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Second, we must rely on Science and technology affects. Tchnical innovation is the promotion of economic transformation and upgrading, quality and efficiency \er\财务计划：财务计划是运用科学的技术手段和数学方法，对目标进行综合平衡，制订主要计划指标，拟定增产节约措施，协调各项计划指标。
财务控制：财务控制是在生产经营活动的过程中，以计划任务和各项定额为依据，对资金的收入、支出、占用、耗费进行日常的核算，利用特定手段对各单位财务活动进行调节，以便实现计划规定的财务目标。
财务分析：财务分析是以核算资料为主要依据，对企业财务活动的过程和结果进行评价和剖析的一项工作。 教材：23页
32.简述流动资金的概念和特点。
答案：流动资金是指企业生产经营活动中占用在流动资产上的资金，亦称为营运资金。流动资产是指可以在一年内或超过一年的一个营业周期内变现或者运用的资产。 1.流动资金占用形态的变动性。
货币资金 ――生产储备资金－ －未完工产品资金 ——成品资金― ―结算资金和货币资金 研究流动资金占用形态的变动性，有助于合理配置各种占用资金形态，促使周转顺利进行。 2.流动资金占用数量的波动性。
在生产过程中，随着供产销变化，资金占用数量有高有低，具有波动性。 3.流动资金循环与生产经营周期的一致性。
完成一次生产经营周期，就完成一次循环。生产经营周期决定循环的时间。
引申：流动资金的组成内容，流动资金的管理的意义和要求，都易考简答题。 教材：179页
33.简述股利政策的含义及影响公司制订股利政策的法律因素。
答案：股利政策是关于公司是否发放股利、发放多少股利以及何时发放股利等方面的方针和策略。 法律因素：为保护投资者利益，各国法律都对公司的股利分配进行一定的限制。 1.资本保全约束；
ivelihood, is related to people's well-being and social harmony and stability. We need to protect and improve the livelihood of the people as the starting point and ending point of transition and improve forest people's feeling and happiness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decision made by the CPC Central Committee, is also determined by the provincial \nking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ridge research, visited many of the poor, go, the heavier, more pressure. For poverty relief and development work, we must pay attention to it, always in mind, grasping hands, should not be blindly optimistic, there can be no slack. Poverty alleviation and development lies in precise, accurate. Present, in order to find out the real base of poor people as soon as possible, come up with feasible poverty standards, state card, built on the basis of document management. To firmly establish the \poverty reduction\he intensity of resource integration, and related funding, with limited funds wisely. By using a combination of employment, entrepreneurship for poverty eradication poverty eradication, education, poverty alleviation, medical aid of poverty means, due to effects of policies, those policies, ensure the completion of mission objectives for poverty eradication for the year. To actively promote the construction of new towns. In February this year, promulgated by the State Council on further promoting urbanization construction of new opinions, proposed to adhere to the people-centered, four modernizations synchronization, optimization, ecology civilization and cultural heritage of new urbanization path with Chinese characteristics. According to district-wide construction of civilized city and the beautiful countryside, further strengthening of urban transport, water supply and drainage and sewage, waste disposal ground, underground, such as infrastructure construction, strive to create a safer and more livable environment. To actively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase forest villages merge, population to the County (district) Council sites and centres concentrated in villages and towns. Combined development of urban construction and tourism industries, careful planning and construction of a number of suitable for residential and farm tour towns and villages, forming one village one producta feature pattern. Closer to the masses. Since last year, our in-depth implementation of the leading cadres of grassroots masses at work, solve the problems of a large number of people, get the masses give wholehearted support to and praise, this work will carry on, absolutely cannot or movement. Grassroots masses and cadres in combination with poverty reduction, combined with the steady work ofletters and calls, and do practical things for the masses combine good, effective through reaching people at the service of the \hird, foster the development of new energy, new General Secretary XI Jinping stressed development of innovation forest restructuring, revitalization of the old industrial bases in Northeast China is the State's major strategy, Central has issued comprehensive opinions of revitalizing Northeast China and other old industrial bases, the CPC Central Committee on revitalization in Northeast China were ... Vigorous determination does not waver, the work does not slacken off. Be firm with in the development has more to do with hard, and not muddle along, passive inaction. To rely on their own efforts, can't wait, can't wait, stand still. This not only provides new opportunities for development in our region, and gave us new requirements. We must seize the opportunity, full use of national policy, has to be more complicated, to start and target, give full play to theinitiative of leading cadres at all levels, active, active, focusing on building new momentum for development, accelerating transformation of forest development. To implement the new development philosophy. Philosophy is the action guide, new ideas and new developments. Carrying out innovation, coordination and development of green, open, shared ideas, must be measurable, direct action with new development concepts, training cadres. In a new development concept as a yardstick. Established in line with the new concept of evaluation system and evaluation criterion, embodies the new development policy, organization, mandate implementation, always measured by the new development philosophy, continuous correction of forest transition course. In a new development concept for the path command. As part of the implementation of the new development philosophy followed and action guidelines, firmly adjusted, corrected and reject unsuitable, inappropriate and even againstthe new development ideas, behaviors and practices, more pragmatic approach based on a broad vision, and creatively carry out ecological construction, industrial development, improving people's livelihood, such as the work to ensure that new development ideas take root in forest areas. In a new development concept for weapon training cadre. Education leaders \he new, nothing\es, enhancing vitality and power. Combined development \nd implementation \engineering\nd create \nvironment\hening on new development, and new economy concept of learning, and grasp and using, real put thought and action unified to new development concept up, at with new development concept armed himself, and guide practice, effective do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Second, we must rely on Science and technology affects. Tchnical innovation is the promotion of economic transformation and upgrading, quality and efficiency \er\ 是为了保护投资者的利益而做出的法律限制。股份公司只能用当期利润或留用利润来分配股利，不能用公司出售股票而募集的资本发放股利。这样是为了保护公司的股东权益资本，以维护债权人的利益。 2.企业积累约束；
要求股份公司在分配股利之前，应当按法定的程序先提取各种公积金。 3.企业利润约束；
只有在企业以前年度的亏损全部弥补完后，若还有剩余利润，才能用于分配股利。 4.偿债能力约束。
在分配股利时，必须保持充分的偿债能力。企业分配股利不能只看损益表上的净利润，还必须考虑企业的现金是否充足。 教材：488页
引申：股利分配政策也是易考内容。
34.简述财务分析的目的和意义。 答案：
目的：评价过去的经营业绩、衡量现在的财务状况，预测未来的发展趋势; 意义：
（1）有利于企业经营管理者进行经营决策和改善经营管理。 （2）有利于投资者作出投资决策和债权人制定信用政策。
投资者：为了提高投资收益，减少投资风险，投资者要正确进行投资决策。 债权人：为了按时收回货款，减少坏账损失，债权人要制定正确的信用政策。 （3）有利于国家财税机关等政府部门加强税收征管工作和正确进行宏观调控。 教材：532页
四、计算题(本大题共4小题，第35、36题每题5分，第37、38题每题10分，共30分)
35.甲企业计划利用一笔长期资金投资购买证券，现有A、B两个公司的股票可供选择。已知A公司股票现行市价为每股4元，基年每股股利为0.2元，预计以后每年以5％的增长率增长；
ivelihood, is related to people's well-being and social harmony and stability. We need to protect and improve the livelihood of the people as the starting point and ending point of transition and improve forest people's feeling and happiness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decision made by the CPC Central Committee, is also determined by the provincial \nking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ridge research, visited many of the poor, go, the heavier, more pressure. For poverty relief and development work, we must pay attention to it, always in mind, grasping hands, should not be blindly optimistic, there can be no slack. Poverty alleviation and development lies in precise, accurate. Present, in order to find out the real base of poor people as soon as possible, come up with feasible poverty standards, state card, built on the basis of document management. To firmly establish the \poverty reduction\he intensity of resource integration, and related funding, with limited funds wisely. By using a combination of employment, entrepreneurship for poverty eradication poverty eradication, education, poverty alleviation, medical aid of poverty means, due to effects of policies, those policies, ensure the completion of mission objectives for poverty eradication for the year. To actively promote the construction of new towns. In February this year, promulgated by the State Council on further promoting urbanization construction of new opinions, proposed to adhere to the people-centered, four modernizations synchronization, optimization, ecology civilization and cultural heritage of new urbanization path with Chinese characteristics. According to district-wide construction of civilized city and the beautiful countryside, further strengthening of urban transport, water supply and drainage and sewage, waste disposal ground, underground, such as infrastructure construction, strive to create a safer and more livable environment. To actively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase forest villages merge, population to the County (district) Council sites and centres concentrated in villages and towns. Combined development of urban construction and tourism industries, careful planning and construction of a number of suitable for residential and farm tour towns and villages, forming one village one product, a feature pattern. Closer to the masses. Since last year, our in-depth implementation of the leading cadres of grassroots masses at work, solve the problems of a large number of people, get the masses give wholehearted support to and praise, this work will carry on, absolutely cannot or movement. Grassroots masses and cadres in combination with poverty reduction, combined with the steady work ofletters and calls, and do practical things for the masses combine good, effective through reaching people at the service of the \hird, foster the development of new energy, new General Secretary XI Jinping stressed development of innovation forest restructuring, revitalization of the old industrial bases in Northeast China is the State's major strategy, Central has issued comprehensive opinions of revitalizing Northeast China and other old industrial bases, the CPC Central Committee on revitalization in Northeast China were ... Vigorous determination does not waver, the work does not slacken off. Be firm with in the development has more to do with hard, and not muddle along, passive inaction. To rely on their own efforts, can't wait, can't wait, stand still. This not only provides new opportunities for development in our region, and gave us new requirements. We must seize the opportunity, full use of national policy, has to be more complicated, to start and target, give full play to theinitiative of leading cadres at all levels, active, active, focusing on building new momentum for development, accelerating transformation of forest development. To implement the new development philosophy. Philosophy is the action guide, new ideas and new developments. Carrying out innovation, coordination and development of green, open, shared ideas, must be measurable, direct action with new development concepts, training cadres. In a new development concept as a yardstick. Established in line with the new concept of evaluation system and evaluation criterion, embodies the new development policy, organization, mandate implementation, always measured by the new development philosophy, continuous correction of forest transition course. In a new development concept for the path command. As part of the implementation of the new development philosophy followed and action guidelines, firmly adjusted, corrected and reject unsuitable, inappropriate and even againstthe new development ideas, behaviors and practices, more pragmatic approach based on a broad vision, and creatively carry out ecological construction, industrial development, improving people's livelihood, such as the work to ensure that new development ideas take root in forest areas. In a new development concept for weapon training cadre. Education leaders \he new, nothing\es, enhancing vitality and power. Combined development \nd implementation \three big engineering\nd create \nvironment\hening on new development, and new economy concept of learning, and grasp and using, real put thought and action unified to new development concept up, at with new development concept armed himself, and guide practice, effective do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Second, we must rely on Science and technology affects. Tchnical innovation is the promotion of economic transformation and upgrading, quality and efficiency \er\B公司股票现行市价为每股6元，基年每股股利为0.5元，股利分配将一直采用固定股利政策。甲企业对股票投资所要求的必要报酬率为10％。
要求：利用股票估价模型分别计算A、B公司股票价值，并代甲企业作出股票投资决策。 (注：计算结果保留小数点后两位) 答案：
（1）A股票：长期持有、股利固定增长的股票。
V= {基年股利 * （1+股利增长率）} / （必要报酬率 – 股利增长率 ） ={0.2 * (1 + 5% )} / ( 10% - 5% ) =4.2元
股票价值4.2元，而价格4元，价格低于价值，还有升值空间，可以购买。
（2）B股票：长期持有、股利每年不变的股票=永续年金现值 V=0.5 / 10% = 5 元
股票价值5元，现行价格6元，价格高于其价值，不可以进行投资。
教材：327页
36.假定企业生产甲产品，每批生产量为80件，所耗费的原材料资料如下表：
项目 单位 改进前 改进后
原材料消耗总量 千克 22 500 21 800 原材料平均单价 元／千克 20 20 加工后产品净重 千克 21 300 20 850
要求：根据表中资料计算下列指标。
(1)改进前生产每批产品所耗费的原材料总成本；
ivelihood, is related to people's well-being and social harmony and stability. We need to protect and improve the livelihood of the people as the starting point and ending point of transition and improve forest people's feeling and happiness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decision made by the CPC Central Committee, is also determined by the provincial \nking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ridge research, visited many of the poor, go, the heavier, more pressure. For poverty relief and development work, we must pay attention to it, always in mind, grasping hands, should not be blindly optimistic, there can be no slack. Poverty alleviation and development lies in precise, accurate. Present, in order to find out the real base of poor people as soon as possible, come up with feasible poverty standards, state card, built on the basis of document management. To firmly establish the \poverty reduction\he intensity of resource integration, and related funding, with limited funds wisely. By using a combination of employment, entrepreneurship for poverty eradication poverty eradication, education, poverty alleviation, medical aid of poverty means, due to effects of policies, those policies, ensure the completion of mission objectives for poverty eradication for the year. To actively promote the construction of new towns. In February this year, promulgated by the State Council on further promoting urbanization construction of new opinions, proposed to adhere to the people-centered, four modernizations synchronization, optimization, ecology civilization and cultural heritage of new urbanization path with Chinese characteristics. According to district-wide construction of civilized city and the beautiful countryside, further strengthening of urban transport, water supply and drainage and sewage, waste disposal ground, underground, such as infrastructure construction, strive to create a safer and more livable environment. To actively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase forest villages merge, population to the County (district) Council sites and centres concentrated in villages and towns. Combined development of urban construction and tourism industries, careful planning and construction of a number of suitable for residential and farm tour towns and villages, forming one village one producta feature pattern. Closer to the masses. Since last year, our in-depth implementation of the leading cadres of grassroots masses at work, solve the problems of a large number of people, get the masses give wholehearted support to and praise, this work will carry on, absolutely cannot or movement. Grassroots masses and cadres in combination with poverty reduction, combined with the steady work ofletters and calls, and do practical things for the masses combine good, effective through reaching people at the service of the \hird, foster the development of new energy, new General Secretary XI Jinping stressed development of innovation forest restructuring, revitalization of the old industrial bases in Northeast China is the State's major strategy, Central has issued comprehensive opinions of revitalizing Northeast China and other old industrial bases, the CPC Central Committee on revitalization in Northeast China were ... Vigorous determination does not waver, the work does not slacken off. Be firm with in the development has more to do with hard, and not muddle along, passive inaction. To rely on their own efforts, can't wait, can't wait, stand still. This not only provides new opportunities for development in our region, and gave us new requirements. We must seize the opportunity, full use of national policy, has to be more complicated, to start and target, give full play to theinitiative of leading cadres at all levels, active, active, focusing on building new momentum for development, accelerating transformation of forest development. To implement the new development philosophy. Philosophy is the action guide, new ideas and new developments. Carrying out innovation, coordination and development of green, open, shared ideas, must be measurable, direct action with new development concepts, training cadres. In a new development concept as a yardstick. Established in line with the new concept of evaluation system and evaluation criterion, embodies the new development policy, organization, mandate implementation, always measured by the new development philosophy, continuous correction of forest transition course. In a new development concept for the path command. As part of the implementation of the new development philosophy followed and action guidelines, firmly adjusted, corrected and reject unsuitable, inappropriate and even againstthe new development ideas, behaviors and practices, more pragmatic approach based on a broad vision, and creatively carry out ecological construction, industrial development, improving people's livelihood, such as the work to ensure that new development ideas take root in forest areas. In a new development concept for weapon training cadre. Education leaders \he new, nothing\es, enhancing vitality and power. Combined development \nd implementation \engineering\nd create \nvironment\hening on new development, and new economy concept of learning, and grasp and using, real put thought and action unified to new development concept up, at with new development concept armed himself, and guide practice, effective do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Second, we must rely on Science and technology affects. Tchnical innovation is the promotion of economic transformation and upgrading, quality and efficiency \er\(2)改进前生产单件产品所耗费的原材料成本； (3)改进前原材料利用率； (4)改进后原材料利用率；
(5)计算原材料利用率变动对产品单位成本的影响额。 (注：计算结果保留小数点后两位) 答案：
(1)改进前生产每批产品所耗费的原材料总成本； =22 500 * 20 =450 000
(2)改进前生产单件产品所耗费的原材料成本； =450 000 / 80 = 5625 (3)改进前原材料利用率； = 21300 / 22500 ≈ 94.67% (4)改进后原材料利用率； = 20850 / 21800 ≈ 95.64%
(5)计算原材料利用率变动对产品单位成本的影响额。 5625 * （95.64% - 94.67% ）/ 95.64% ≈ 5625 * 1.01% ≈ 56.81 （降低额） 教材：418页
37.某公司2007年发行在外普通股l 000万股，公司年初发行了一种债券，数量为l万张，每张面值为1 000元，票面利率为10％，发行价格为1 100元，债券年利息为公司全年利息总额的10％，发行费用占发行价格的2％。该公司全年固定成本总额为1500万元(不含利息费用)，2007年的净利润为750万元，所得税税率为25％。
ivelihood, is related to people's well-being and social harmony and stability. We need to protect and improve the livelihood of the people as the starting point and ending point of transition and improve forest people's feeling and happiness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decision made by the CPC Central Committee, is also determined by the provincial \nking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ridge research, visited many of the poor, go, the heavier, more pressure. For poverty relief and development work, we must pay attention to it, always in mind, grasping hands, should not be blindly optimistic, there can be no slack. Poverty alleviation and development lies in precise, accurate. Present, in order to find out the real base of poor people as soon as possible, come up with feasible poverty standards, state card, built on the basis of document management. To firmly establish the \poverty reduction\he intensity of resource integration, and related funding, with limited funds wisely. By using a combination of employment, entrepreneurship for poverty eradication poverty eradication, education, poverty alleviation, medical aid of poverty means, due to effects of policies, those policies, ensure the completion of mission objectives for poverty eradication for the year. To actively promote the construction of new towns. In February this year, promulgated by the State Council on further promoting urbanization construction of new opinions, proposed to adhere to the people-centered, four modernizations synchronization, optimization, ecology civilization and cultural heritage of new urbanization path with Chinese characteristics. According to district-wide construction of civilized city and the beautiful countryside, further strengthening of urban transport, water supply and drainage and sewage, waste disposal ground, underground, such as infrastructure construction, strive to create a safer and more livable environment. To actively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase forest villages merge, population to the County (district) Council sites and centres concentrated in villages and towns. Combined development of urban construction and tourism industries, careful planning and construction of a number of suitable for residential and farm tour towns and villages, forming one village one product, a feature pattern. Closer to the masses. Since last year, our in-depth implementation of the leading cadres of grassroots masses at work, solve the problems of a large number of people, get the masses give wholehearted support to and praise, this work will carry on, absolutely cannot or movement. Grassroots masses and cadres in combination with poverty reduction, combined with the steady work of