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2024骞存敞鍐婄▍鍕�(w霉)甯▍浜岃€冭│妯℃摤椤岋細绗洓绔犲嵃鑺辩▍

绗簩绡€(ji茅) 寰佺▍鑼冨湇銆佺磵绋呬汉鍜岀▍鐜�

銆�1-鍠伕椤屻€戞牴鎿�(j霉)鍗拌姳绋呯浉闂�(gu膩n)瑕�(gu墨)瀹�锛屼笅鍒楄娉曟纰虹殑鏄�( )銆�

A.鏈寜鏈熷厡鐝�(xi脿n)鍚堝悓涓嶈布鍗拌姳

B.灏嶆渻瑷堟牳绠楅噰鐢ㄥ柈闋佽〃寮忚杓夎硣閲戞椿鍕曟儏娉侊紝浠ヨ〃浠ｈ超鐨�锛屽湪鏈舰鎴愯超绨垮墠锛屼害鎳�(y墨ng)璨艰姳

C.浼佹キ(y猫)鍌垫瑠(qu谩n)杞�(zhu菐n)鑲℃瑠(qu谩n)鏂板鍔犵殑璩囬噾涓嶉渶瑕佽布鑺�

D.灏嶆寜0.5‰绋呯巼璨艰姳鐨勮硣閲戣超绨挎寜瀵︽敹璩囨湰鍜岃硣鏈叕绌嶅悎瑷堥噾椤嶆笡鍗婂緛鏀跺嵃鑺辩▍

銆愮瓟妗堛€慏

銆愯В鏋愩€戦伕闋匒锛氭湭鎸夋湡鍏岀従(xi脿n)鍚堝悓浜︽噳(y墨ng)璨艰姳銆傞伕闋匓锛氬皪鏈冭▓鏍哥畻閲囩敤鍠爜琛ㄥ紡瑷樿級璩囬噾娲诲嫊鎯呮硜锛屼互琛ㄤ唬璩殑锛屽湪鏈舰鎴愯超绨�(璩唺)鍓�锛屾毇涓嶈布鑺�锛屽緟瑁濊▊鎴愬唺鏅�锛屾寜鍐婅布鑺�銆傞伕闋匔锛氫紒妤�(y猫)鍌垫瑠(qu谩n)杞�(zhu菐n)鑲℃瑠(qu谩n)鏂板鍔犵殑璩囬噾鎸夎(gu墨)瀹氳布鑺便€�

銆�2-澶氶伕椤屻€戜笅鍒楀柈浣�锛屽爆浜庡嵃鑺辩▍绱嶇▍浜虹殑鏈�( )銆�

A.绨借▊閬嬭几鍚堝悓鐨勬壙閬嬩紒妤�(y猫)

B.闆诲瓙鎳�(y墨ng)绋呮啈璀夌殑绨借▊鍠綅

C.鎶€琛�(sh霉)鍚堝悓鐨勭敖瑷傚柈浣�

D.鐧�(f膩)鏀惧晢妯欐敞鍐婅瓑鐨勫晢妯欏眬

E.璨告鍚堝悓鐨勬摂淇濆柈浣�.

銆愮瓟妗堛€慉BC

銆愯В鏋愩€戝嵃鑺辩▍鐨勭磵绋呬汉鍖呮嫭锛�(1)绔嬪悎鍚屼汉锛屼絾涓嶅寘鎷悎鍚岀殑淇濅汉銆佽瓑浜�.閼掑畾浜�;(2)绔嬫摎(j霉)浜�;(3)绔嬭超绨夸汉;(4)闋�(l菒ng)鍙椾汉;(5)浣跨敤浜�;(6)鍚勯闆诲瓙鎳�(y墨ng)绋呮啈璀夌殑绨借▊浜�銆�

銆�3-澶氶伕椤屻€戜笅鍒楁瑠(qu谩n)鍒┿€佽ū鍙瓑鐓�锛屾噳(y墨ng)寰佹敹鍗拌姳绋呯殑鏈�( )銆�

A.鎴垮眿鐢�(ch菐n)娆�(qu谩n)璀�

B.鍟嗘娉ㄥ唺璀�

C.宸ュ晢鐕熸キ(y猫)鍩�(zh铆)鐓�

D.鏈冭▓甯簨鍕�(w霉)鎵€鍩�(zh铆)妤�(y猫)瑷卞彲璀�

E.鍦熷湴浣跨敤璀�

銆愮瓟妗堛€慉BCE

銆愯В鏋愩€戞瑠(qu谩n)鍒�銆佽ū鍙瓑鐓у寘鎷斂搴滈儴闁€鐧�(f膩)绲︾殑鎴垮眿鐢�(ch菐n)娆�(qu谩n)璀�銆佸伐鍟嗙嚐妤�(y猫)鍩�(zh铆)鐓с€佸晢妯欐敞鍐婅瓑銆佸皥鍒╄瓑銆佸湡鍦颁娇鐢ㄨ瓑绛夈€�

绗笁绡€(ji茅) 娓涘厤绋呭劒(y艒u)鎯�

銆�1-鍠伕椤屻€戜笅鍒楁湁闂�(gu膩n)鍗拌姳绋呯殑琛ㄨ堪锛屾纰虹殑鏄�( )銆�

A.灏嶆寜閲戦姣斾緥璨艰姳鐨勬噳(y墨ng)绋呮啈璀夛紝鏈鏄庨噾椤嶇殑锛屾毇涓嶈布鑺�

B.鍚屼竴鎲戣瓑鍥犺級鏈夊叐鍊嬬稉(j墨ng)婵熶簨闋呰€岄仼鐢ㄤ笉鍚岀▍鐜囷紝涓€寰嬫寜绋呯巼楂樼殑瑷堢▍璨艰姳

C.鎳�(y墨ng)绋呮啈璀夋墍杓夐噾椤嶇偤澶栧湅璨ㄥ梗鐨�锛屾噳(y墨ng)鎸夌収鎲戣瓑鏇哥珛鐣舵棩鍦嬪澶栧尟绠＄悊灞€鍏竷鐨勫鍖墝鍍规姌鍚堟垚浜烘皯骞ｏ紝瑷堢畻鎳�(y墨ng)绱嶇▍椤�

D.宸茶布鑺辩殑鎲戣瓑锛屼慨鏀瑰悗鎵€杓夐噾椤嶅鍔犵殑锛屽叾澧炲姞閮ㄥ垎涓嶅啀瑁滆布鍗拌姳绋呯エ

銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋匒锛氬皪鎸夐噾椤嶆瘮渚嬭布鑺辩殑鎳�(y墨ng)绋呮啈璀�锛屾湭妯欐槑閲戦鐨勶紝鎳�(y墨ng)鎸夌収鎲戣瓑鎵€杓夋暩(sh霉)閲忓強甯傚牬鍍规牸瑷堢畻閲戦璨艰姳銆傞伕闋匓锛氬悓涓€鎲戣瓑鍥犺級鏈夊叐鍊嬫垨鍏╁€嬩互涓婄稉(j墨ng)婵熶簨闋呰€岄仼鐢ㄤ笉鍚岀▍鐜�锛屽鍒嗗垾杓夋湁閲戦鐨�锛屾噳(y墨ng)鍒嗗垾瑷堢畻鎳�(y墨ng)绱嶇▍椤�锛岀浉鍔犲悗鎸夊悎瑷堢▍椤嶈布鑺�;濡傛湭鍒嗗垾瑷樿級閲戦鐨勶紝鎸夌▍鐜囬珮鐨勮▓绋呰布鑺�銆傞伕闋匘锛氬凡璨艰姳鐨勬啈璀夛紝淇敼鍚庢墍杓夐噾椤嶅鍔犵殑锛屽叾澧炲姞閮ㄥ垎鎳�(y墨ng)鐣惰璨煎嵃鑺辩▍绁�銆�

銆�2-澶氶伕椤屻€戞牴鎿�(j霉)鍗拌姳绋呯浉闂�(gu膩n)瑕�(gu墨)瀹�锛屼笅鍒楄娉曟纰虹殑鏈�( )銆�

A.灏嶈病鐢�(ch菐n)绉熻硟鍚堝悓鐨勬噳(y墨ng)绱嶇▍椤嶈秴閬�1瑙掍絾涓嶈冻1鍏冪殑锛屾寜1鍏冭布鑺�

B.宸茬钩绱嶅嵃鑺辩▍鐨勬啈璀夊壇鏈垨鎶勬湰锛屽厤寰佸嵃鑺辩▍

C.璨＄敘(ch菐n)鎵€鏈変汉灏囪病鐢�(ch菐n)璐堢郸鏀垮簻鎵€绔嬬殑鏇告摎(j霉)锛屾噳(y墨ng)绻崇磵鍗拌姳绋�

D.澶栧湅鏀垮簻鍚戞垜鍦嬩紒妤�(y猫)鎻愪緵鍎�(y艒u)鎯犺哺娆炬墍鏇哥珛鐨勫悎鍚�锛屽厤寰佸嵃鑺辩▍

E.鐒℃伅銆佽布鎭哺娆惧悎鍚�锛屽厤寰佸嵃鑺辩▍

銆愮瓟妗堛€慉BE

銆愯В鏋愩€戦伕闋匔:璨＄敘(ch菐n)鎵€鏈変汉灏囪病鐢�(ch菐n)璐堢郸鏀垮簻銆佺ぞ鏈冪鍒╁柈浣�銆佸鏍℃墍绔嬬殑鏇告摎(j霉)锛屽厤寰佸嵃鑺辩▍;閬搁爡D:澶栧湅鏀垮簻鎴栧湅闅涢噾铻嶇祫绻斿悜鎴戝湅鏀垮簻鍙婂湅瀹堕噾铻嶆妲�(g貌u)鎻愪緵鍎�(y艒u)鎯犺哺娆炬墍鏇哥珛鐨勫悎鍚�.鍏嶅緛鍗拌姳绋�銆�

銆�3-澶氶伕椤屻€戞牴鎿�(j霉)鍗拌姳绋呯浉闂�(gu膩n)瑕�(gu墨)瀹氾紝涓嬪垪鍚勯爡涓嶉渶瑕佺钩绱嶅嵃鑺辩▍鐨勬湁( )銆�

A.澧炲€肩▍灏忚(gu墨)妯＄磵绋呬汉璀夊埜浜ゆ槗鍗拌姳绋�

B.鍦嬮殯濂у鏈冪浉闂�(gu膩n)瀵﹂珨鑸囧寳浜啲濂х祫濮旂敖瑷傜殑鍚勯鍚堝悓

C.鐢蹭紒妤�(y猫)瑷樿級璩囬噾鐨勭嚐妤�(y猫)璩翱

D.鎴垮湴鐢�(ch菐n)绠＄悊閮ㄩ杸鑸囧€嬩汉绨借▊鐨勭鎴垮悎鍚岋紝鍑℃埧灞嬪爆浜庣敤浜庣敓娲诲眳浣忕殑

E.鑸囬珮鏍″鐢熺敖瑷傜殑楂樻牎瀛哥敓鍏瘬绉熻硟鍚堝悓

銆愮瓟妗堛€態DE

銆愯В鏋愩€戦伕闋匒:灏嶅鍊肩▍灏忚(gu墨)妯＄磵绋呬汉鍙互鍦�50%鐨勭▍椤嶅箙搴﹀収(n猫i)娓涘緛鍗拌姳绋�(涓嶅惈璀夊埜浜ゆ槗鍗拌姳绋�);閬搁爡C:瑷樿級璩囬噾鐨勭嚐妤�(y猫)璩翱娓涘崐寰佹敹鍗拌姳绋�銆�

绗洓绡€(ji茅) 瑷堢▍渚濇摎(j霉)鍜屾噳(y墨ng)绱嶇▍椤嶇殑瑷堢畻

銆�1-鍠伕椤屻€�2018骞�2鏈�锛岀敳鍏徃鑸囦箼鍏徃绨借▊涓€浠借ō(sh猫)鍌欓噰璩煎悎鍚�锛屽児娆剧偤2 000钀厓锛屽叐鍊嬫湀鍚庡洜閲囪臣鍚堝悓浣滃虎锛屽張鏀圭敖鐐鸿瀺璩囩璩冨悎鍚岋紝绉熼噾绺芥暩(sh霉)鐐�2 100钀厓銆傜敳鍏徃涓婅堪琛岀偤鎳�(y墨ng)绻崇磵鍗拌姳绋�( )鍏冦€�

A.2 700

B.6 105

C.8 100

D.7 050

銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鏈寜鏈熷厡鐝�(xi脿n)鍚堝悓浜︽噳(y墨ng)璨艰姳銆�(2)铻嶈硣绉熻硟鍚堝悓鎸夊叾鎵€杓夋槑鐨勭閲戠附椤嶄緷鐓�“鍊熸鍚堝悓”绋呯洰锛屾寜钀垎涔嬮浂榛炰簲鐨勭▍鐜囪▓绋呰布鑺�銆�(3)鐢插叕鍙镐笂杩拌鐐烘噳(y墨ng)绻崇磵鍗拌姳绋�=2 000×0.3‰×10 000+2 100×0.O5‰×10 000=7 050(鍏�)銆�

銆�2-鍠伕椤屻€戞煇鍏徃绨借▊鐢�銆佷箼鍏╀唤鍔犲伐鎵挎敩鍚堝悓锛岀敳鍚堝悓绱勫畾锛氱敱濮旀墭鏂规彁渚涗富瑕佹潗鏂�600钀厓锛屽彈鎵樻柟鎻愪緵杓斿姪鏉愭枡40钀厓锛屽苟鏀跺彇鍔犲伐璨�50钀厓銆備箼鍚堝悓绱勫畾锛氱敱鍙楁墭鏂规彁渚涗富瑕佹潗鏂�400钀厓骞舵敹鍙栧姞宸ヨ不20钀厓銆傝┎鍏徃涓婅堪鍔犲伐鎵挎敩鍚堝悓鎳�(y墨ng)绻崇磵鍗拌姳绋�( )鍏�銆�

A.1 550

B.1 650

C.1 750

D.2 550

銆愮瓟妗堛€慍

銆愯В鏋愩€戞噳(y墨ng)绻崇磵鍗拌姳绋�=(40+50)×0.5‰×10 000+4 00×0.3‰×10 000+20×0.5‰×10 000=1 750(鍏�)銆�

銆�3-鍠伕椤屻€�2020骞�2鏈堬紝寮垫煇閫氶亷鑲＄エ浜ゆ槗璩埗鍦ㄤ簩绱氬競鍫磋臣閫茬敳涓婂競鍏徃鑲＄エ100 000鑲★紝鎴愪氦鍍规牸鐐烘瘡鑲�12鍏�銆傚悓骞�4鏈堝洜鐢蹭笂甯傚叕鍙搁€茶2019骞村害鍒╂饯鍒嗛厤鍙栧緱35 000鍏冨垎绱呮墍寰�銆傚悓骞�7鏈堝嫉鏌愪互姣忚偂12.8鍏冪殑鍍规牸灏囪偂绁ㄥ叏閮ㄨ綁(zhu菐n)璁撱€備笅鍒楅棞(gu膩n)浜庡嫉鏌愮磵绋呬簨闋呯殑琛ㄨ堪涓�锛屾纰虹殑鏄�( )銆�

A.2鏈堣臣閫茶偂绁ㄦ檪寮垫煇鎳�(y墨ng)绻崇磵鐨勫嵃鑺辩▍鐐�1 200鍏�

B.鍒嗙磪鎵€寰楁噳(y墨ng)绻崇磵鐨勫€嬩汉鎵€寰楃▍鐐�3 500鍏�

C.7鏈堣綁(zhu菐n)璁撹偂绁ㄦ檪鎳�(y墨ng)绻崇磵鐨勫€嬩汉鎵€寰楃▍鐐�8 000鍏�

D.7鏈堣綁(zhu菐n)璁撹偂绁ㄦ檪鎳�(y墨ng)绻崇磵鐨勫嵃鑺辩▍鐐�2 560鍏�

銆愮瓟妗堛€態

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