24秋国开电大春结束山西广播电视大学成本管理形考任务三形考任务三参考答案_1

形考任务三_形考任务三0

形考任务三_形考任务三0

试卷总分:100 得分:54

一、单项选择题（下列各题只有一个符合题意的正确答案。本类题共2０分，每小题2分。不选、错选或多选，本小题不得分。）

1. 企业编制成本计划时，应根据其生产的特点和管理的要求进行，在规模比较小的企业，其成本计划的编制可采取 （? ? ?）。

A. 二级成本计划编制方式

B. 三级成本计划编制方式

C. 一级成本计划编制方式

D. 一级和二级相结合的编制方式

答案:

2.企业在编制成本计划时，一般是先编制（? ? ? ）。

A. 辅助生产车间的成本计划

B. 期间费用预算

C. 基本生产车间的成本计划

D. 制造费用总预算

答案:

3.成本报表属于（? ? ? ?）。

A. 既是对内报表，又是对外报表

B. 对外报表

C. 对内还是对外由企业决定

D. 对内报表

答案:

4.可比产品降低额与可比产品降低率之间的关系是（? ? ? ）

A. 无直接关系

B. 成正比

C. 成反比

D. 同方向变动

答案:

5.填制商品产品成本表必须做到（? ?）。

A. 既可分别，也可合并填列

B. 填制时无需划分可比、不可比产品

C. 可比、不可比产品须分别填列

D. 可比、不可比产品可合并填列

答案:

6.计算可比产品成本实际降低率的分母是可比产品按（? ）计算的本年累计总成本。

A. 本年计划平均单位成本

B. 本年实际平均单位成本

C. 上年计划平均单位成本

D. 上年实际平均单位成本

答案:

7.可比产品成本实际降低额是指（? ? ? ? ?）。

A. Σ（计划产量×上年实际单位成本）-（计划产量×本年实际单位成本）

B. Σ（实际产量×本年计划单位成本）-（实际产量×本年实际单位成本）

C. Σ（实际产量×上年实际单位成本）-（实际产量×本年计划单位成本）

D. Σ（实际产量×上年实际单位成本）-（实际产量×本年实际单位成本）

答案:

8.成本考核的目标是（? ? ? ?）。

A. 符合国家计划

B. 符合国家法令

C. 提高经济效益

D. 作出综合评价

答案:

9.特定的责任中心所发生的耗费称为（? ? ?）。

A. 责任成本

B. 相关成本

C. 沉没成本

D. 固定成本

答案:

10.把综合性指标分解为各个因素，研究诸因素变动对综合性指标变动影响程度的分析方法是（? ? ? ）。

A. 趋势分析法

B. 比率分析法

C. 对比分析法

D. 因素分析法

答案:

二、多项选择题（下列各题，有两个或两个以上符合题意的正确答案。本类题共2０分，每小题2分。不选、少选、错选或多选，本小题不得分。）

11.成本计划一般包括的内容有（? ? ? ?）。

A. 降低成本主要措施方案

B. 期间费用预算

C. 商品产品成本计划

D. 制造费用计划

E. 产品单位成本计划

答案:

12.编制全厂成本计划的主要内容包括（? ?）。

A. 基本生产车间完工产品成本计划

B. 商品产品成本计划

C. 可比产品单位成本计划

D. 主要产品单位成本计划

E. 不可比产品单位成本计划

答案:

13.影响可比产品成本降低率的主要因素有（? ? ）。

A. 产品的种类和规格

B. 产品的价格

C. 产品品种比重

D. 产品单位成本

E. 产品产量国开形成性考核答案

答案:

14.因素分析法的计算程序是（? ? ?）。

A. 综合各因素的影响程度，其代数和应等于该指标实际数与标准数之差

B. 确定指标的组成因素和因素排列顺序

C. 影响各指标的因素替换顺序可根据企业实际情况决定，没有什么规律

D. 依次以各因素的实际数值替换该因素的标准数值，直至最后计算出实际指标

E. 以每一个替换后计算出的新数据，减去前一个数据，其差额即为该因素的影响程度

答案:

15.全部产品成本计划完成情况分析的任务是（? ? ?）。渝粤搜题

A. 查明单位成本升降的原因

B. 查明全部产品和各类产品成本计划完成情况

C. 查明全部产品中各成本项目的计划完成情况

D. 查明主要产品单位成本各项目的计划完成情况

E. 找出成本升降幅度大的产品和成本项目

答案:

16.在直接材料成本三因素分析法下，影响材料差异的计因素是（? ? ? ）。

A. 材料配比

B. 材料购入数量

C. 材料单价

D. 单位产品材料耗用量

E. 产品产量

答案:

17.在可比产品成本降低任务完成情况分析中，既影响降低额又影响降低率的因素是（? ? ? ）。

A. 材料单耗

B. 单位工时消耗

C. 产品品种结构

D. 产品单位成本

E. 产品产量

答案:

18.产品单位成本分析的内容主要包括（? ? ?）。

A. 联产品成本分析

B. 直接材料成本分析

C. 可比产品成本分析

D. 单位成本厂际分析

E. 制造费用项目分析

答案:

19.责任中心可分为（? ）。

A. 费用中心

B. 收入中心

C. 投资中心

D. 成本中心

E. 利润中心

答案:

20.企业内部责任成本考核指标有（? ?）。

A. 责任成本降低率

B. 责任成本差异率

C. 投资报酬率

D. 市盈率

E. 内部报酬率

答案:

三、判断题（ 本类题共2０分，每小题１分。）

21.直接材料三因素分析法，在将影响材料成本差异的因素分为数量和价格差异的基础上，将数量差异进一步区分为产出差异和耗费差异。（? ? ?）

答案:

22.材料价格差异产生的原因是由于市场价格、采购地点、运输方式变动，以及生产技术上产品设计的变更造成的。（? ? ?）

答案:

23.基本生产车间成本计划的编制程序是编制车间直接费用计划、编制制造费用计划、编制车间产品成本计划。（? ?）

答案:

24.内部成本报表必须和责任会计组织相配合，以明确责任者的成本责任。（? ? ）

答案:

25.可比产品降低率等于可比产品降低额与本年累计实际总成本之比。 （ ）

答案:

26.编制成本报表的要求是数字准确、内容完整和编报及时。（? ? ?）

答案:

27.在制定计划成本时，计划成本的计算口径与实际成本不同。（? ? ?）

答案:

28.因素分析法是依据分析指标与其影响因素之间的关系，按照一定的程序和方法，确定各因素对分析指标差异影响程度的一种技术分析方法。（? ? ?）

答案:

29.对本期产品成本报表的分析是一种事后分析。（? ? ）

答案:

30.某企业可比产品成本计划上升率为2%，实际降低率为0.5%，因此该企业的可比产品成本计划降低任务没有完成。（? ? ）

答案:

31.产量变动之所以影响产品单位成本，是由于在产品全部成本中包括了一部分变动费用。（? ? ）

答案:

32.可比产品是指以前年度或上年度未正常生产过的产品。（? ? ?）

答案:

33.采用连环替代法进行产品成本分析时，替代顺序确定的一般原则是：先数量因素后质量因素。（? ? ）

答案:

34.在生产多种可比产品的条件下，影响可比产品成本降低任务完成的因素有三个，即产品产量的变动的影响、产品品种结构变动的影响和产品单位成本变动的影响。（? ? ?）国家开放大学作业答案

答案:

35.运用差额计算法不需要考虑影响经济指标各因素的排列顺序。（? ? ?）

答案:

36.成本考核要求责任者对成本负责。（? ?）

答案:

37.责任成本和产品成本是一致的。（? ?）

答案:

38.责任成本按产品归类。（? ? ?）

答案:

39.安全成本控制一方面可以减少安全成本的开支，另一方面可以提高企业的管理水平。 （? ? ）

答案:

40.在企业规模较大的情况下，一般采用一级成本计划编制方式。（? ? ）

答案:

四、计算分析题（本类题凡要求列出计算过程。计算过程中保留二位小数，第三位小数四舍五入。本类题40分，每小题20分）

41.某企业生产A产品，本月份产量及其他有关材料费用的资料如下：

产量及其他有关资料

项　　　　　　　　　　　目

计划数

实际数

产品产量（件）

200

220

单位产品材料消耗量（千克）

30

28

材料单价（元）

500

480

材料费用

?

?

要求：根据上述资料，采用因素分析法分析各种因素变动对材料费用的影响程度。

答案:<p>材料费用：计划数；3?000?000，实际数：2?956?800<br>分析对象：2?956?800—3?000?000＝一43?200（元）<br>计划材料费用＝200X30X500＝3?000?000<br>第一次替代＝220X30X500＝3?300?000<br>第二次替代＝220X28X500＝3?080?000<br>实际材料费用＝220X28X480＝2?956?800<br>由于产量变动对材料费用的影响＝3?300?000—3?000?000＝300?000（元）<br>由于材料单耗变动对材料费用的影响＝3?080?000—3?300?000＝一220?000（元）<br>由于材料单价变动对材料费用的影响＝2?956?800—3?080?000＝一123?200（元）<br>三个因素变动对材料费用的影响程度＝300?000—220?000—123?200＝一43?200（元）&nbsp;&nbsp;<br></p>

42.RT公司可比产品的有关资料如表下：

????????????????????????? 产量与成本资料?????????????????????? 单位：千元

产品名称

本年实际产量渝粤搜题

单位成本

总成本

上年

计划

实际

上年

计划

实际

甲

乙

50

60

80国开搜题

100

72

85

76

80

?

?

?

合计

?

?

?

?

?

?

?

? 计划产量：甲产品60吨，乙产品48吨

? 计划降低任务：降低额1 200千元，降低率12.5%

? 要求：采用连环替代法对可比产品成本降低任务完成情况进行分析。

答案:<p class="MsoNormal"><spanyes';font-family:宋体;font-size:14.0000pt; mso-font-kerning:1.0000pt;"=""><font face="宋体">解：</font><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">RT公司可比产品成本降低任务完成情况分析&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:14.0000pt;></p><p class="MsoNormal"><!--[if !supportLists]--><span><span>（1）</span></span><!--[endif]--><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><font face="宋体">实际降低额</font>=10000—8600=1400（千元）&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></p><p class="MsoNormal"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><font face="宋体">实际降低率</font>=1400/10000×100％=14％&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></p><p class="MsoNormal"><!--[if !supportLists]--><span><span>（2）</span></span><!--[endif]--><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><font face="宋体">分析对象</font>&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></p><p class="MsoNormal"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">&nbsp;&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><font face="宋体">降低额</font>=1400—1200=200（千元）&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></p><p class="MsoNormal"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">&nbsp;&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">&nbsp;&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><font face="宋体">降低率</font>=14％—12.5％=1.5％<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></p><p class="MsoNormal"><!--[if !supportLists]--><span><span>（3）</span></span><!--[endif]--><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><font face="宋体">各因素影响计算表</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;单位：千元&nbsp;<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></p><p class="MsoNormal"><spanyes';font-family:宋体;font-size:10.5000pt; mso-font-kerning:1.0000pt;"="">&nbsp;&nbsp;<spanyes';font-family:宋体;font-size:10.5000pt; mso-font-kerning:1.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:10.5000pt;></spanyes';font-family:宋体;font-size:10.5000pt;></p><p class="MsoNormal"><spanyes';font-family:宋体;font-size:10.5000pt; mso-font-kerning:1.0000pt;"=""><o:p>&nbsp;</o:p></spanyes';font-family:宋体;font-size:10.5000pt;></p><div align="center"><table class="MsoTableGrid" border="1" cellspacing="0" style="border-collapse:collapse;mso-table-layout-alt:fixed;border:none;

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mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center" style="margin-left:0.0000pt;mso-para-margin-left:0.0000gd;text-indent:0.0000pt;

mso-char-indent-count:0.0000;text-align:center;"><b><spanyes';font-family:宋体;font-weight:bold; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">降低额</spanyes';font-family:宋体;font-weight:bold;></b><b><span style="font-family:宋体;font-weight:bold;font-style:normal;

font-size:12.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></b></p></td><td width="197" valign="center" rowspan="2" style="width:148.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:1.0000pt solid windowtext;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center" style="margin-left:0.0000pt;mso-para-margin-left:0.0000gd;text-indent:0.0000pt;

mso-char-indent-count:0.0000;text-align:center;"><b><spanyes';font-family:宋体;font-weight:bold; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">降低率</spanyes';font-family:宋体;font-weight:bold;></b><b><span style="font-family:宋体;font-weight:bold;font-style:normal;

font-size:12.0000pt;mso-font-kerning:1.0000pt;"><o:p></o:p></span></b></p></td></tr><tr><td width="94" valign="center" style="width:71.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><b><spanyes';font-family:宋体;font-weight:bold; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">产量</spanyes';font-family:宋体;font-weight:bold;></b><b><span style="font-family:宋体;font-weight:bold;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></b></p></td><td width="110" valign="center" style="width:82.7000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><b><spanyes';font-family:宋体;font-weight:bold; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">品种构成</spanyes';font-family:宋体;font-weight:bold;></b><b><span style="font-family:宋体;font-weight:bold;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></b></p></td><td width="97" valign="center" style="width:72.7500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><b><spanyes';font-family:宋体;font-weight:bold; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">单位成本</spanyes';font-family:宋体;font-weight:bold;></b><b><span style="font-family:宋体;font-weight:bold;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></b></p></td></tr><tr><td width="131" valign="center" style="width:98.5000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;

mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;">1</span><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td><td width="94" valign="center" style="width:71.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">计划<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="110" valign="center" style="width:82.7000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">计划<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="97" valign="center" style="width:72.7500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">计划<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="141" valign="center" style="width:106.0500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">1200<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td><td width="197" valign="center" style="width:148.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">12.5%<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td></tr><tr><td width="131" valign="center" style="width:98.5000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;

mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;">2</span><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td><td width="94" valign="center" style="width:71.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">实际<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="110" valign="center" style="width:82.7000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">计划<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="97" valign="center" style="width:72.7500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;国开搜题

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">计划<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="141" valign="center" style="width:106.0500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">12.5%×1000=1250<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td><td width="197" valign="center" style="width:148.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">12.5%<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;国家开放大学作业答案

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td></tr><tr><td width="131" valign="center" style="width:98.5000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;

mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;">3</span><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td><td width="94" valign="center" style="width:71.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">实际<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="110" valign="center" style="width:82.7000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">实际<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="97" valign="center" style="width:72.7500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">计划<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;国开搜题

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="141" valign="center" style="width:106.0500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">10000-8700=1300<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td><td width="197" valign="center" style="width:148.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">1300÷10000×100%=13%<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td></tr><tr><td width="131" valign="center" style="width:98.5000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;

mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;">4</span><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td><td width="94" valign="center" style="width:71.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">实际<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="110" valign="center" style="width:82.7000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">实际<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="97" valign="center" style="width:72.7500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">实际<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="141" valign="center" style="width:106.0500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">1400<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td><td width="197" valign="center" style="width:148.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">14%<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td></tr><tr><td width="131" valign="center" style="width:98.5000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;

mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p>&nbsp;</o:p></span></p></td><td width="301" valign="center" colspan="3" style="width:226.4500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">②—①：产量影响<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td><td width="141" valign="center" style="width:106.0500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">1250-1200=+50<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td><td width="197" valign="center" style="width:148.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;">0</span><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></p></td></tr><tr><td width="131" valign="center" style="width:98.5000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;

mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p>&nbsp;</o:p></span></p></td><td width="301" valign="center" colspan="3" style="width:226.4500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">③—②：品种构成影响<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td><td width="141" valign="center" style="width:106.0500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">1300-1250=+50<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td><td width="197" valign="center" style="width:148.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">13%-12.5%=+0.5%<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td></tr><tr><td width="131" valign="center" style="width:98.5000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;渝粤题库

mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;国开搜题

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p>&nbsp;</o:p></span></p></td><td width="301" valign="center" colspan="3" style="width:226.4500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">④—③：单位成本影响<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td><td width="141" valign="center" style="width:106.0500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">1400-1300=+100<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td><td width="197" valign="center" style="width:148.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">14%-13%=+1%<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></p></td></tr><tr><td width="131" valign="center" style="width:98.5000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:1.0000pt solid windowtext;渝粤题库，我们的目标是要做全覆盖、全正确的答案搜索服务。

mso-border-left-alt:0.5000pt solid windowtext;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p>&nbsp;</o:p></span></p></td><td width="301" valign="center" colspan="3" style="width:226.4500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;">合</span><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">&nbsp;&nbsp;<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;">计</span><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="141" valign="center" style="width:106.0500pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-style:normal; font-size:12.0000pt;mso-font-kerning:1.0000pt;"="">+200<span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-style:normal;></p></td><td width="197" valign="center" style="width:148.0000pt;padding:0.0000pt 5.4000pt 0.0000pt 5.4000pt ;border-left:none;

mso-border-left-alt:none;border-right:1.0000pt solid windowtext;mso-border-right-alt:0.5000pt solid windowtext;

border-top:none;mso-border-top-alt:0.5000pt solid windowtext;border-bottom:1.0000pt solid windowtext;

mso-border-bottom-alt:0.5000pt solid windowtext;"><p class="MsoNormal" align="center"><spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">+1<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:1.0000pt;"="">.5<span>%</span><span style="font-family:宋体;font-style:normal;font-size:12.0000pt;

mso-font-kerning:1.0000pt;"><o:p></o:p></span></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-family:宋体;font-size:12.0000pt;></p></td></tr></tbody></table></div><p><!--[if gte mso 9]><xml><w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="true" DefSemiHidden="true" DefQFormat="false" DefPriority="99" LatentStyleCount="260" >

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="heading 8" ></w:LsdException>渝粤题库

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Columns 4" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 2" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 6" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid 8" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 7" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table List 8" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table 3D effects 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table 3D effects 3" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Elegant" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Web 3" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Balloon Text" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Grid" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Table Theme" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Placeholder Text" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="No Spacing" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Grid" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 2" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Shading Accent 1" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1 Accent 1" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 1" ></w:LsdException>渝粤题库，我们的目标是要做全覆盖、全正确的答案搜索服务。

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1 Accent 1" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading Accent 1" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Shading Accent 2" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Grid Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 2 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 1 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 2 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 3 Accent 2" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Dark List Accent 2" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 3 Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Dark List Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful List Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Grid Accent 4" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Shading Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light List Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Grid Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1 Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1 Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 2 Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 1 Accent 5" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 3 Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Dark List Accent 5" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Grid Accent 5" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Shading Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light List Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Light Grid Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 1 Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Shading 2 Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium List 1 Accent 6" ></w:LsdException>

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 2 Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Medium Grid 3 Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Dark List Accent 6" ></w:LsdException>

<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="Colorful Shading Accent 6" ></w:LsdException>

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