rRrJcrNG s4rgqc ruuf Lqr I
DE Tlrr TUYEN SINH CAO Hgc
Mon thi: KrNH rs xAv DUNc D6r 2 f 1a,tt
Thdi gian ldm bdi: ItL phfit
1' Hflv cho ui6t tnai niQm Gi6 ii chinh vd gi6 kinh et uay n€u c6c lo4i thu nhflp hdng
ndm thudmg c6 crla mQt dF {n thiy lqi?
z' viltvd gidi thich 9:^c rlto tinh x6c dinh gi{ tri tugnc duong d rhdi di6m curii trong
hrong lai crla ddng ti€n tg rrong hudmg.hqp dong tidnlQ uii5n-c6i tt ore de" aiil;
vl du thlrc t6 dp dpng tinh toao f,n i tl6t a,t
c.,i-ul (r aidm):
Trtnh bdy kh6i nigm hao mdn tai san c6 cinh vd c6c hrnh thrlc hao mdn tdi san c6, eprt
N€u nhtrng biQn ph6p chri yi5u hm gidm t6n th6t hao mdn tdi srim c6 dinh?
cALs (z ai6m):
" \hi lp $pg phyong ph6p-ph6n tich chi phi vd lqi ich it6 phtn tich hiQu qu6 kinh tii cua
39t du a eau tu xar Ounq gong hlxl thly !sr phuo yu noi tt u, C6 rinrr toin cec cht ti€u
higu quA r^tu gh"Tg p!6p tht can phdixec'dinh'cac y6u tii, thriurh prra"
"a"iniv n6u kh6i
quiit nguy€n tdc x6c dinh c6c yiiu tti vd thdnh phdn nAy? - J'
cAu + 1z ci6m;:
Cdngly xdy dgng X mua m$t mfy rii (mdi 100%) vrli giri.ghi tr€n ho6 rlon Id 500 triQu
{!ns,,chiet $iy ryl hdng la t0.riguttpng, chi phi vfin h$;L;-;rtfi;;;,;;;im;
tlst' chpv tht td 5 triOu rrdng c6ng su6t ttri6t r.E cria'm6y rri ra so.rljio iii'riiq'g th.o
cdng su,jt ttri6t t6 c0a m6y tii fa +.6OO.oOO? na],if"r, ti6n khau hao ndm cria tai sd.,n c6
*S^*",{*.9 :9nq tr,q" td, ri6r san;* irft i{ q"n" rons n6m nhu sau: euy r:.
19 009q'; Quy' II: 70.000m3; euf rll: 60.000m3; b,ilr rv, 90,000m,?
ura su 10ng san ruqng thuc t€ mriy thi c6ng du.gc r<'rn hon s6n luqng theo thiiit k6, tht c6 phdi
tinh khdu hao cho phAn sAn luqng wqt ttriEt t6eO nrOngt
cAu l1r oi6m;:
Hdy so s6nh ba phuong dn dAu tu mua m 6y pAl,pA2, pA3 beng phuong ph6p dung chl
ti€u t6ng hgp khdng don t do dd x6p hpng vdira chgn phuong 6.d Cho bidt,c6c cht,fieu cta
cdc phuong dn nhu sau:
qAu t (2 di6m):
Tdn chi ti6u
l Cdng suAt i
2 Tu6i thE
Eon vi do PAl PA2 PA3 Trgng s(i Wi
+:_9!lp! .th
-"gg9gl "i s 6n phAm l 0 6 d 25 20 1 0 0,2
Gi6m thi kh\ng gidi thtch gt th6m, th( sinh kh6ng dwqc stl dyng tdi ti€u