绶ㄨ集鎺ㄨ枽锛�2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬪瘑瑷�(x霉n)鍒烽鍙婄瓟妗堣В鏋愬尟绺�

瀵嗚〒(x霉n)鍒烽

缍�(j墨ng)婵熸硶鍩虹(ch菙)

绗洓绔犲鍊肩▍銆佹秷璨荤▍娉曞緥鍒跺害

鑰冮粸锛氱▍娉曡绱�

銆愬柈閬搞€�

涓嬪垪绋呯巼涓紝鎴戝湅绋呮敹娉曞緥鍒跺害涓笉閲囩敤鐨勬槸( )銆�

A.鍏ㄩ绱€茬▍鐜�

B.瓒呯巼绱€茬▍鐜�

C.姣斾緥绋呯巼

D.瀹氶绋呯巼

銆愮瓟妗堛€慉

銆愯В鏋愩€戠洰鍓�锛屾垜鍦嬬殑绋呮敹娉曞緥鍒跺害涓凡涓嶉噰鐢ㄥ叏椤嶇疮閫茬▍鐜囥€�

銆愬垽鏂枫€�

绋呮敹绔嬫硶娆�(qu谩n)灞簬绱嶇▍涓婚珨鐨勬瑠(qu谩n)鍒�銆�( )

銆愮瓟妗堛€�×

銆愯В鏋愩€戠▍鏀剁珛娉曟瑠(qu谩n)灞簬寰佺▍涓婚珨鐨勬瑠(qu谩n)鍒�銆�

銆愬織瑾€戠▍鏀舵硶寰嬮棞(gu膩n)绯讳富楂斿寘鎷緛绋呬富楂�(绋呭嫏(w霉)姗熼棞(gu膩n)鍜屾捣闂�(gu膩n))鍜岀磵绋呬富楂�銆�

銆愬柈閬搞€�

涓嬪垪閬搁爡涓�锛屾槸鍗€(q奴)鍒ヤ笉鍚岀▍绋殑閲嶈妯欏織鐨勬槸( )銆�

A.绱嶇▍缇╁嫏(w霉)浜�

B.绋呯巼

C.瑷堢▍渚濇摎(j霉)

D.寰佺▍灏嶈薄

銆愮瓟妗堛€慏

銆愯В鏋愩€戜笉鍚岀殑寰佺▍灏嶈薄鏄崁(q奴)鍒ヤ笉鍚岀▍绋殑閲嶈妯欏織銆�

鑰冮粸锛氱▍娆惧緛鏀�

銆愬柈閬搞€�

鏍规摎(j霉)绋呮敹寰佹敹绠＄悊娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼笅鍒楃▍娆句腑锛岀敱娴烽棞(gu膩n)浠ｅ緛鐨勬湁( )銆�

A.澧冨収(n猫i)鏈ō(sh猫)绔嬫妲�(g貌u)銆佸牬鎵€鐨勯潪灞呮皯浼佹キ(y猫)渚嗘簮浜庡鍏�(n猫i)鐨勮偂鎭墍寰楁噳(y墨ng)绻崇磵鐨勪紒妤�(y猫)鎵€寰楃▍

B.閫插彛璨ㄧ墿鐨勪紒妤�(y猫)鍦ㄩ€插彛鐠�(hu谩n)绡€(ji茅)鎳�(y墨ng)绻崇磵鐨勫鍊肩▍

C.鎻愪緵鐮旂櫦(f膩)鏈嶅嫏(w霉)锛屼絾鍦ㄥ鍏�(n猫i)鏈ō(sh猫)鏈夌稉(j墨ng)鐕熸妲�(g貌u)鐨勪紒妤�(y猫)鎳�(y墨ng)绻崇磵鐨勫鍊肩▍

D.寰炲澶栧彇寰楁墍寰楃殑灞呮皯鎳�(y墨ng)绻崇磵鐨勫€嬩汉鎵€寰楃▍

銆愮瓟妗堛€態

銆愯В鏋愩€戦棞(gu膩n)绋呫€佽埞鑸跺櫢绋�銆佷唬寰佺殑閫插彛鐠�(hu谩n)绡€(ji茅)澧炲€肩▍銆佹秷璨荤▍鐢辨捣闂�(gu膩n)绯荤当(t菕ng)璨犺铂寰佹敹鍜岀鐞�銆�

銆愬織瑾€戦棞(gu膩n)鍣镐唬澧炴秷

鑰冮粸锛氬鍊肩▍绱嶇▍浜虹殑鍒嗛

銆愬垽鏂枫€�

骞存噳(y墨ng)绋呴姺鍞瓒呴亷500钀厓鐨勫叾浠栧€嬩汉涓嶅爆浜庡鍊肩▍涓€鑸磵绋呬汉銆�( )

銆愮瓟妗堛€�√

銆愯В鏋愩€戝勾鎳�(y墨ng)绋呴姺鍞瓒呴亷瑕�(gu墨)瀹氭婧栫殑鍏朵粬鍊嬩汉涓嶈睛鐞嗕竴鑸磵绋呬汉鐧昏锛屽嵆鍏朵粬鍊嬩汉鐒¤珫骞存噳(y墨ng)绋呴姺鍞鏄灏戯紝鍧囩偤灏忚(gu墨)妯＄磵绋呬汉銆�

鑰冮粸锛氬鍊肩▍寰佺▍鑼冨湇

銆愬柈閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝涓嬪垪鍚勯爡涓�锛屾噳(y墨ng)鎸夌収“閵峰敭鐒″舰璩囩敘(ch菐n)”绋呯洰瑷堢钩澧炲€肩▍鐨勬槸( )銆�

A.鍊嬩汉鍑哄敭浣忓畢

B.宸ュ粻杞�(zhu菐n)璁撳湡鍦颁娇鐢ㄦ瑠(qu谩n)

C.鍟嗗牬鍑哄敭鍟嗘キ(y猫)鐢ㄦ埧

D.閬嬭几鍏徃鍑哄敭杈﹀叕妯�

銆愮瓟妗堛€態

銆愯В鏋愩€戦姺鍞劇褰㈣硣鐢�(ch菐n)锛屾槸鎸囪綁(zhu菐n)璁撶劇褰㈣硣鐢�(ch菐n)鎵€鏈夋瑠(qu谩n)鎴栬€呬娇鐢ㄦ瑠(qu谩n)鐨勬キ(y猫)鍕�(w霉)娲诲嫊銆傜劇褰㈣硣鐢�(ch菐n)锛屾槸鎸囦笉鍏锋湁瀵︾墿褰㈡厠(t脿i)锛屼絾鑳藉付渚嗙稉(j墨ng)婵熷埄鐩婄殑璩囩敘(ch菐n)锛屽寘鎷妧琛�(sh霉)銆佸晢妯�銆佽憲浣滄瑠(qu谩n)銆佸晢璀�銆佽嚜鐒惰硣婧愪娇鐢ㄦ瑠(qu谩n)鍜屽叾浠栨瑠(qu谩n)鐩婃€х劇褰㈣硣鐢�(ch菐n)銆傚叾浠栨瑠(qu谩n)鐩婃€х劇褰㈣硣鐢�(ch菐n)锛屽寘鎷熀绀�(ch菙)瑷�(sh猫)鏂借硣鐢�(ch菐n)缍�(j墨ng)鐕熸瑠(qu谩n)銆佸叕鍏变簨妤�(y猫)鐗硅ū娆�(qu谩n)銆侀厤椤�銆佺稉(j墨ng)鐕熸瑠(qu谩n)(鍖呮嫭鐗硅ū缍�(j墨ng)鐕熸瑠(qu谩n)銆侀€ｉ帠缍�(j墨ng)鐕熸瑠(qu谩n)銆佸叾浠栫稉(j墨ng)鐕熸瑠(qu谩n))銆佺稉(j墨ng)閵锋瑠(qu谩n)銆佸垎閵锋瑠(qu谩n)銆佷唬鐞嗘瑠(qu谩n)銆佹渻鍝℃瑠(qu谩n)銆佸腑浣嶆瑠(qu谩n)銆佺恫(w菐ng)绲�(lu貌)娓告埐铏涙摤閬撳叿銆佸煙鍚嶃€佸悕绋辨瑠(qu谩n)銆佽倴鍍忔瑠(qu谩n)銆佸啝鍚嶆瑠(qu谩n)銆佽綁(zhu菐n)鏈冭不绛�銆傞伕闋匒CD鐐洪姺鍞笉鍕曠敘(ch菐n)銆�

銆愬柈閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼笅鍒楄鐐轰腑锛屾噳(y墨ng)鎸夌収“閵峰敭涓嶅嫊鐢�(ch菐n)”绋呯洰瑷堢钩澧炲€肩▍鐨勬槸( )銆�

A.灏囧缓绛戠墿寤ｅ憡浣嶅嚭绉熺郸鍏朵粬鍠綅鐢ㄤ簬鐧�(f膩)甯冨唬鍛�

B.杞�(zhu菐n)璁撻珮閫熷叕璺稉(j墨ng)鐕熸瑠(qu谩n)

C.閵峰敭搴曞晢

D.杞�(zhu菐n)璁撳湅鏈夊湡鍦颁娇鐢ㄦ瑠(qu谩n)

銆愮瓟妗堛€慍

銆愯В鏋愩€戝皣寤虹瓚鐗�銆佹(g貌u)绛戠墿绛変笉鍕曠敘(ch菐n)鎴栬€呴姗熴€佽粖杓涚瓑鏈夊舰鍕曠敘(ch菐n)鐨勫唬鍛婁綅鍑虹绲﹀叾浠栧柈浣嶆垨鑰呭€嬩汉鐢ㄤ簬鐧�(f膩)甯冨唬鍛�锛屾寜鐓�“绉熻硟鏈嶅嫏(w霉)”绋呯洰瑷堢钩澧炲€肩▍;閬搁爡A涓嶆纰恒€傝綁(zhu菐n)璁撳熀绀�(ch菙)瑷�(sh猫)鏂借硣鐢�(ch菐n)缍�(j墨ng)鐕熸瑠(qu谩n)锛屾寜鐓�“閵峰敭鐒″舰璩囩敘(ch菐n)-鍏朵粬娆�(qu谩n)鐩婃€х劇褰㈣硣鐢�(ch菐n)”绋呯洰瑷堢钩澧炲€肩▍;閬搁爡B涓嶆纰�銆傝綁(zhu菐n)璁撳湅鏈夊湡鍦颁娇鐢ㄦ瑠(qu谩n)锛屾寜鐓�“閵峰敭鐒″舰璩囩敘(ch菐n)-鑷劧璩囨簮浣跨敤娆�(qu谩n)”绋呯洰瑷堢钩澧炲€肩▍;閬搁爡D涓嶆纰恒€傞姺鍞簳鍟�锛屽爆浜庤綁(zhu菐n)璁撳缓绛戠墿锛屾寜鐓�“閵峰敭涓嶅嫊鐢�(ch菐n)”绋呯洰瑷堢钩澧炲€肩▍銆�

銆愬柈閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼笅鍒楀悇闋呬腑锛屾噳(y墨ng)鎸夌収“閵峰敭鏈嶅嫏(w霉)—寤虹瓚鏈嶅嫏(w霉)”绋呯洰瑷堢钩澧炲€肩▍鐨勬槸( )銆�

A.杞�(zhu菐n)璁撳湡鍦颁娇鐢ㄦ瑠(qu谩n)

B.鍑虹杈﹀叕妯�

C.骞虫暣鍦熷湴

D.鍑哄敭浣忓畢

銆愮瓟妗堛€慍

銆愯В鏋愩€戝钩鏁村湡鍦帮紝灞簬寤虹瓚鏈嶅嫏(w霉)銆傝綁(zhu菐n)璁撳湡鍦颁娇鐢ㄦ瑠(qu谩n)锛屽爆浜庤綁(zhu菐n)璁撶劇褰㈣硣鐢�(ch菐n);鍑虹杈﹀叕妯�锛屽爆浜庨姺鍞璩冩湇鍕�(w霉);鍑哄敭浣忓畢锛屽爆浜庤綁(zhu菐n)璁撲笉鍕曠敘(ch菐n)銆�

銆愬閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼笅鍒楀悇闋呬腑锛屾噳(y墨ng)鎸夌収“閲戣瀺鏈嶅嫏(w霉)”绋呯洰瑷堢钩澧炲€肩▍鐨勬湁( )銆�

A.铻嶈硣鎬у敭鍚庡洖绉�

B.璩囩敘(ch菐n)绠＄悊

C.璨＄敘(ch菐n)淇濋毆鏈嶅嫏(w霉)

D.杞�(zhu菐n)璁撳鍖�

銆愮瓟妗堛€慉BCD

銆愯В鏋愩€戦噾铻嶆湇鍕�(w霉)锛屾槸鎸囩稉(j墨ng)鐕熼噾铻嶄繚闅殑妤�(y猫)鍕�(w霉)娲诲嫊銆傚寘鎷哺娆炬湇鍕�(w霉)銆佺洿鎺ユ敹璨婚噾铻嶆湇鍕�(w霉)銆佷繚闅湇鍕�(w霉)鍜岄噾铻嶅晢鍝佽綁(zhu菐n)璁撱€傝硣鐢�(ch菐n)绠＄悊灞簬鐩存帴鏀惰不閲戣瀺鏈嶅嫏(w霉)銆�

銆愬柈閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼笅鍒楁湇鍕�(w霉)涓紝鎳�(y墨ng)鎸夌収“鐝�(xi脿n)浠ｆ湇鍕�(w霉)”绋呯洰瑷堢钩澧炲€肩▍鐨勬槸( )銆�

A.鏂囧寲楂旇偛鏈嶅嫏(w霉)

B.甯傚牬瑾�(di脿o)鏌ユ湇鍕�(w霉)

C.鏁欒偛閱�(y墨)鐧傛湇鍕�(w霉)

D.鏃呮父濞涙▊鏈嶅嫏(w霉)

銆愮瓟妗堛€態

銆愯В鏋愩€戠炕璀湇鍕�(w霉)鍜屽競鍫磋(di脿o)鏌ユ湇鍕�(w霉)鎸夌収鍜ㄨ鏈嶅嫏(w霉)绻崇磵澧炲€肩▍銆傚挩瑭㈤憭璀夋湇鍕�(w霉)锛屽爆浜庣従(xi脿n)浠ｆ湇鍕�(w霉)銆�

銆愬閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝鎳�(y墨ng)鎸夌収“浜ら€氶亱杓告湇鍕�(w霉)”绋呯洰瑷堝緛澧炲€肩▍鐨勬湁( )銆�

A.閬撹矾閫氳鏈嶅嫏(w霉)

B.鎵跨妤�(y猫)鍕�(w霉)

C.婵曠妤�(y猫)鍕�(w霉)

D.鏈熺妤�(y猫)鍕�(w霉)

銆愮瓟妗堛€態CD

銆愯В鏋愩€慉灞簬涓嶅嫊鐢�(ch菐n)绉熻硟銆�

銆愬織瑾€戠▼鏈熸繒—閬嬭几;骞插厜—绉熻硟銆�

銆愭彁绀恒€戠劇閬嬭几宸ュ叿鎵块亱妤�(y猫)鍕�(w霉)锛屾噳(y墨ng)鎸夌収“浜ら€氶亱杓告湇鍕�(w霉)”绋呯洰瑷堢畻绻崇磵澧炲€肩▍銆�

鑰冮粸锛氳鍚岄姺鍞拰閫查爡绋呴杞�(zhu菐n)鍑�

銆愬閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼紒妤�(y猫)鐧�(f膩)鐢熺殑涓嬪垪琛岀偤涓�锛屽爆浜庤鍚岄姺鍞波鐗╄鐐虹殑鏈�( )銆�

A.灏囪臣閫茬殑璨ㄧ墿鐢ㄤ簬闆嗛珨绂忓埄

B.閵峰敭浠ｉ姺璨ㄧ墿

C.灏囪嚜鐢�(ch菐n)鐨勮波鐗╁垎閰嶇郸鎶曡硣鑰�

D.灏囧鎵樺姞宸ユ敹鍥炵殑璨ㄧ墿鐢ㄤ簬鐒″劅璐堥€�

銆愮瓟妗堛€態CD

銆愯В鏋愩€戝皣鑷敘(ch菐n)銆佸鎵樺姞宸ョ殑璨ㄧ墿鐢ㄤ簬闆嗛珨绂忓埄鎴栬€呭€嬩汉娑堣不鏂硅鍚岄姺鍞�銆侫闋呰波鐗╃殑渚嗘簮鐐�“璩奸€茬殑璨ㄧ墿”锛屼笉瑕栧悓閵峰敭銆�

銆愬柈閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝涓嬪垪琛岀偤涓�锛屽爆浜庤鍚岄姺鍞波鐗╄鐐虹殑鏄�( )銆�

A.涔欒秴甯傚皣澶栬臣鐨勭墮鍒蜂綔鐐洪泦楂旂鍒╃櫦(f膩)绲﹀摗宸�

B.鐢插晢璨�(m脿o)鍏徃灏囧璩肩殑鐧介厭鐢ㄤ簬浜ら殯鎳�(y墨ng)閰�

C.涓佹湇瑁濆粻灏囧璩肩殑绱愭墸鐢ㄤ簬鐢熺敘(ch菐n)鏈嶈

D.涓欑帺鍏峰粻灏囪嚜鐢�(ch菐n)鐨勭帺鍏风劇鍎熻磮閫佺郸绂忓埄闄�

銆愮瓟妗堛€慏

銆愯В鏋愩€戝皣鑷敘(ch菐n)銆佸鎵樺姞宸ユ垨鑰呰臣閫茬殑璨ㄧ墿鐒″劅璐堥€佺郸鍏朵粬鍠綅鎴栬€呭€嬩汉锛屽爆浜庡鍊肩▍瑕栧悓閵峰敭璨ㄧ墿琛岀偤銆�

鑰冮粸锛氱▍鐜�

銆愬閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害瑕�(gu墨)瀹氾紝涓嬪垪鍚勯爡澧炲€肩▍鏈嶅嫏(w霉)涓�锛屽鍊肩▍绋呯巼鐐�9%鐨勬湁( )銆�

A.杈�(n贸ng)姗�

B.椋涙寤ｅ憡浣嶅嚭绉�

C.灞呮皯鐢ㄧ叅鐐埗鍝�

D.闆诲瓙鍑虹増鐗�

銆愮瓟妗堛€慉CD

銆愯В鏋愩€戦姗熷唬鍛婁綅鍑虹灞簬鏈夊舰鍕曠敘(ch菐n)绉熻硟锛岄仼鐢�13%鐨勭▍鐜�銆�

鑰冮粸锛氫竴鑸磵绋呬汉鐧�(f膩)鐢熸噳(y墨ng)绋呰鐐�

閬告搰閬╃敤绨℃槗瑷堢▍鏂规硶

銆愬垽鏂枫€�

—鑸磵绋呬汉鎻愪緵鐨勫叕鍏变氦閫氶亱杓告湇鍕�(w霉)锛屽彲浠ラ伕鎿囬仼鐢ㄧ啊鏄撹▓绋呮柟娉曡▓绻冲鍊肩▍銆�( )

銆愮瓟妗堛€�√

銆愯В鏋愩€戣病鏀块儴鍜屽湅瀹剁▍鍕�(w霉)绺藉眬瑕�(gu墨)瀹氱殑鐗瑰畾鎳�(y墨ng)绋呮湇鍕�(w霉)鍖呮嫭(浣嗕笉闄愪簬)锛屽彲浠ラ伕鎿囬仼鐢ㄧ啊鏄撹▓绋呮柟娉曡▓绻冲鍊肩▍锛氫竴鑸磵绋呬汉鎻愪緵鐨勫叕鍏变氦閫氶亱杓告湇鍕�(w霉)锛屽寘鎷吉瀹㈡浮銆佸叕浜ゅ閬嬨€佸湴閻�銆佸煄甯傝紩杌屻€佸嚭绉熻粖銆侀暦閫斿杌婄瓑;—鑸磵绋呬汉鎻愪緵鐨勯浕褰辨斁鏄犳湇鍕�(w霉)銆佸€夊劜鏈嶅嫏(w霉)銆佽鍗告惉閬嬫湇鍕�(w霉)鍜屾敹娲炬湇鍕�(w霉)绛�銆�

鑰冮粸锛氫竴鑸▓绋呮柟娉�

銆愬柈閬搞€�

鐢插粻鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2019骞�12鏈堥姺鍞�200濂楀伐钘濆搧锛屾瘡濂楀惈绋呴姺鍞904鍏冿紝鍥犻姺鍞噺澶х郸浜堣臣璨锋柟15%鐨勬姌鎵�锛岄姺鍞鍜屾姌鎵ｉ鍦ㄥ悓涓€寮电櫦(f膩)绁ㄤ笂鍒嗗垾娉ㄦ槑銆傚凡鐭ュ鍊肩▍绋呯巼鐐�13%銆傝▓绠楃敳寤犵暥鏈堣┎绛嗘キ(y猫)鍕�(w霉)澧炲€肩▍閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.200×904×13%=23 504(鍏�)

B.200×904÷(1+13%)×13%=20 800(鍏�)

C.200×904×(1-15%)÷(1+13%)×13%=17 680(鍏�)

D.200×904×(1-15%)×13%=19 978.4(鍏�)

銆愮瓟妗堛€慍

銆愯В鏋愩€戠磵绋呬汉閲囧彇鎶樻墸鏂瑰紡閵峰敭璨ㄧ墿锛屽鏋滈姺鍞鍜屾姌鎵ｉ鍦ㄥ悓涓€寮电櫦(f膩)绁ㄤ笂鍒嗗垾娉ㄦ槑锛屽彲浠ユ寜鎶樻墸鍚庣殑閵峰敭椤嶅緛鏀跺鍊肩▍銆�

銆愬閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼笅鍒楀悇闋呬腑锛屽湪瑷堢畻澧炲€肩▍閵烽爡绋呴鏅�锛屾噳(y墨ng)鎸夌収宸纰哄畾閵峰敭椤嶇殑鏈�( )銆�

A.鍟嗘キ(y猫)閵€琛屾彁渚涜哺娆炬湇鍕�(w霉)

B.浼佹キ(y猫)閫炬湡鏈敹鍥炲寘瑁濈墿涓嶅啀閫€閭勭殑鎶奸噾

C.杞�(zhu菐n)璁撻噾铻嶅晢鍝�

D.涓€鑸磵绋呬汉鐨勬埧鍦扮敘(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)閵峰敭鍏跺湪2016骞�5鏈�1鏃ヤ互鍚庨枊鐧�(f膩)鐨勬埧鍦扮敘(ch菐n)闋呯洰

銆愮瓟妗堛€慍D

銆愯В鏋愩€戞牴鎿�(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛岄噾铻嶅晢鍝佽綁(zhu菐n)璁擄紝鎸夌収璩ｅ嚭鍍规墸闄よ卜鍏ュ児鍚庣殑浣欓鐐洪姺鍞;鎴垮湴鐢�(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)涓殑涓€鑸磵绋呬汉閵峰敭鍏堕枊鐧�(f膩)鐨勬埧鍦扮敘(ch菐n)闋呯洰(閬告搰绨℃槗瑷堢▍鏂规硶鐨勬埧鍦扮敘(ch菐n)鑰侀爡鐩櫎澶�)锛屼互鍙栧緱鐨勫叏閮ㄥ児娆惧拰鍍瑰璨荤敤锛屾墸闄ゅ彈璁撳湡鍦版檪鍚戞斂搴滈儴闁€鏀粯鐨勫湡鍦板児娆惧悗鐨勪綑椤嶇偤閵峰敭椤�銆�

銆愬閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛岀磵绋呬汉閵峰敭璨ㄧ墿鍚戣臣璨锋柟鏀跺彇鐨勪笅鍒楁闋呬腑锛屽爆浜庡児澶栬不鐢ㄧ殑鏈�( )銆�

A.鎵嬬簩(x霉)璨�

B.寤舵湡浠樻鍒╂伅

C.鍖呰鐗╃閲�

D.璩犲劅閲�

銆愮瓟妗堛€慉BCD

銆愯В鏋愩€戝児澶栬不鐢�锛屽寘鎷児澶栧悜璩艰卜鏂规敹鍙栫殑鎵嬬簩(x霉)璨�銆佽璨�銆佸熀閲�銆侀泦璩囪不銆佽繑閭勫埄娼�銆佺崕鍕佃不銆侀仌绱勯噾銆佹化绱嶉噾銆佸欢鏈熶粯娆惧埄鎭�銆佽碃鍎熼噾銆佷唬鏀舵闋�銆佷唬澧婃闋�銆佸寘瑁濊不銆佸寘瑁濈墿绉熼噾銆佸劜鍌欒不銆佸劒(y艒u)璩�(zh矛)璨�銆侀亱杓歌鍗歌不浠ュ強鍏朵粬鍚勭ó鎬ц唱(zh矛)鐨勫児澶栨敹璨�銆�

銆愬柈閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛岄伕鎿囧樊椤嶈▓绋呯殑鏃呮父鍏徃鐧�(f膩)鐢熺殑涓嬪垪鏀嚭涓紝鍦ㄧ⒑瀹氬鍊肩▍閵峰敭椤嶆檪鍙互鎵ｉ櫎鐨勬槸( )銆�

A.鏀粯鐨勫唬鍛婂埗浣滆不

B.鏇挎梾娓歌€呮敮浠樼殑閰掑簵浣忓璨�

C.鏀粯鐨勫皫(d菐o)娓稿伐璩�

D.鏀粯鐨勮睛鍏绉熼噾

銆愮瓟妗堛€態

銆愯В鏋愩€戠磵绋呬汉鎻愪緵鏃呮父鏈嶅嫏(w霉)鍙互閬告搰浠ュ彇寰楃殑鍏ㄩ儴鍍规鍜屽児澶栬不鐢�锛屾墸闄ゅ悜鏃呮父鏈嶅嫏(w霉)璩艰卜鏂规敹鍙栧苟鏀粯绲﹀叾浠栧柈浣嶆垨鑰呭€嬩汉鐨勪綇瀹胯不銆侀椋茶不銆佷氦閫氳不銆佺敖璀夎不銆侀杸绁ㄨ不鍜屾敮浠樼郸鍏朵粬鎺ュ湗鏃呮父浼佹キ(y猫)鐨勬梾娓歌不鐢ㄥ悗鐨勪綑椤嶇偤閵峰敭椤嶃€�

銆愬柈閬搞€�

鏌愬唬鎾奖瑕栧叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛�2019骞�10鏈堟彁渚涘唬鍛婅ō(sh猫)瑷堟湇鍕�(w霉)鍙栧緱涓嶅惈绋呴姺鍞80钀厓锛屾彁渚涘唬鍛婄櫦(f膩)甯冩湇鍕�(w霉)鍙栧緱涓嶅惈绋呴姺鍞250钀厓銆傜暥鏈堟帴鍙楀湅鍏�(n猫i)鏃呭閬嬭几鏈嶅嫏(w霉)锛屽彇寰楁敞鏄庢梾瀹㈣韩浠戒俊鎭殑鑸┖閬嬭几闆诲瓙瀹㈢エ琛岀▼鍠�锛屾敞鏄庣エ鍍瑰拰鐕冩补璨诲叡瑷�20钀厓銆傚凡鐭ユ枃鍖栧壍(chu脿ng)鎰忔湇鍕�(w霉)鐨勫鍊肩▍绋呯巼鐐�6%锛岃埅绌烘梾瀹㈤亱杓搁€查爡绋呴鎸夌収9%瑷堢畻鎶垫墸锛屽墖瑭插唬鎾奖瑕栧叕鍙�2019骞�10鏈堟噳(y墨ng)绻崇磵澧炲€肩▍( )钀厓銆�

A.17.03

B.16.95

C.18.15

D.19.35

銆愮瓟妗堛€慍

銆愯В鏋愩€戞帴鍙楃殑绗﹀悎瑕�(gu墨)瀹氱殑鍦嬪収(n猫i)鏃呭閬嬭几鏈嶅嫏(w霉)锛屽彲浠ヨ▓绠楁姷鎵ｅ鍊肩▍閫查爡绋呴銆�2019骞�10鏈堣┎鍏徃鎳�(y墨ng)绻崇磵澧炲€肩▍=(80+250)×6%-20÷(1+9%)×9%=18.15(钀厓)銆�

2020骞村悇鍦板崁(q奴)鍒濈礆鏈冭▓鑱风ū婧栬€冭瓑鎵撳嵃姝ｅ湪閫茶涓紝鐐轰簡骞姪鑰冪敓瀹夊績鍙冨姞鑰冭│锛屽皬绶ㄥ缓璀拌€冪敓鍙彁鍓嶅～瀵� 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屽眴鏅傛垜鍊戞渻鍙婃檪鎻愰啋2020骞村悇鐪佸垵绱氭渻瑷堣伔绋辫€冭│鏅傞枔銆佽€冨悗鎴愮妇鏌ヨ鏅傞枔閫氱煡銆�

浠ヤ笂鍏�(n猫i)瀹规槸2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬪瘑瑷�(x霉n)鍒烽鍙婄瓟妗堣В鏋愶細绗洓绔犲鍊肩▍銆佹秷璨荤▍娉曞緥鍒跺害锛屽皬绶ㄧ偤寤ｅぇ鑰冪敓涓婂偝鏇村2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬭€冮粸瑭﹂銆佽€冨墠瀵嗛銆佹骞寸湡椤�锛屽彲榛炴搳“鍏嶈不涓嬭級”鎸夐垥鍚庨€插叆涓嬭級闋侀潰銆�

鑰冮粸锛氬寘瑁濈墿鎶奸噾(涓嶅爆浜庡児澶栬不鐢�)

銆愬柈閬搞€�

鐢蹭紒妤�(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2018骞�8鏈堥姺鍞┖瑾�(di脿o)鍙栧緱鍚鍊肩▍鍍规610.2钀厓锛屽彟鏀跺彇鍖呰鐗╂娂閲戠偤5.65钀厓锛岀磩瀹�3鍊嬫湀鍏�(n猫i)杩旈倓;鐣舵湀纰鸿獚閫炬湡涓嶄簣閫€閭勭殑鍖呰鐗╂娂閲戠偤11.3钀厓銆傚凡鐭ュ鍊肩▍鐜囩偤13%銆傝▓绠楃敳浼佹キ(y猫)鐣舵湀涓婅堪妤�(y猫)鍕�(w霉)澧炲€肩▍閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.(610.2+5.65+11.3)×13%=81.53(钀厓)

B.(610.2+11.3)÷(1+13%)×13%=71.5(钀厓)

C.(610.2+5.65+11.3)÷(1+13%)×13%=72.15(钀厓)

D.(610.2+11.3)×13%=80.795(钀厓)

銆愮瓟妗堛€態

銆愯В鏋愩€戦潪閰掗鍖呰鐗╃殑鎶奸噾閫炬湡绻崇磵澧炲€肩▍锛�5.65钀厓鏈€炬湡锛�11.3钀厓閫炬湡銆�

鑰冮粸锛氱啊鏄撹▓绋呮柟娉曠殑瑷堢畻

銆愬柈閬搞€�

鐢蹭慨鐞嗗粻鐐哄鍊肩▍灏忚(gu墨)妯＄磵绋呬汉锛�2019骞寸浜屽搴︽彁渚涗慨鐞嗗嫗鍕�(w霉)鍙栧緱鍚▍閵峰敭椤�515 000鍏�锛岃臣閫蹭慨鐞嗙敤鏉愭枡鏀粯鍚▍鍍规30 900鍏�銆傚凡鐭ュ鍊肩▍寰佹敹鐜囩偤3%銆傝▓绠楃敳淇悊寤犵浜屽搴︽噳(y墨ng)绻崇磵澧炲€肩▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.515 000÷(1+3%)×3%=15 000(鍏�)

B.515 000×3%=15 450(鍏�)

C.(515 000-30 900)÷(1+3%)×3%=14 100(鍏�)

D.(515 000-30 900)×3%=14 523(鍏�)

銆愮瓟妗堛€慉

銆愯В鏋愩€戦姺鍞515 000鍏冪偤鍚▍鍍规牸锛屾噳(y墨ng)浣滃児绋呭垎闆�銆傜啊鏄撹▓绋呮柟娉曚笉鎵ｉ櫎閫查爡绋呴銆�

鑰冮粸锛氫笉寰佺▍鍜屽厤绋呮敹鍏�

銆愬柈閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝涓嬪垪鍚勯爡涓�锛屾噳(y墨ng)寰佹敹澧炲€肩▍鐨勬槸( )銆�

A.瀛樻浜哄彇寰楃殑瀛樻鍒╂伅

B.琚繚闅汉鐛插緱鐨勪繚闅碃浠�

C.鐗╂キ(y猫)绠＄悊鍠綅浠ｆ敹鐨勪綇瀹呭皥闋呯董淇硣閲�

D.鍟嗘キ(y猫)閵€琛屾彁渚涚洿鎺ユ敹璨婚噾铻嶆湇鍕�(w霉)鏀跺彇鐨勬墜绾�(x霉)璨�

銆愮瓟妗堛€慏

銆愯В鏋愩€慉銆丅銆丆涓夐爡鍧囩偤涓嶅緛鏀跺鍊肩▍鐨勯爡鐩�銆傞伕闋匘鐐烘噳(y墨ng)瑭茬钩绱嶅鍊肩▍绋呯洰涓殑“閲戣瀺鏈嶅嫏(w霉)——鐩存帴鏀惰不閲戣瀺鏈嶅嫏(w霉)”銆�

銆愬柈閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝涓嬪垪鎯呭舰涓�锛屽爆浜庡鍊肩▍寰佺▍鑼冨湇鐨勬槸( )銆�

A.涓€鑸磵绋呬汉鎻愪緵铻嶈硣绉熻硟鏈嶅嫏(w霉)鐨�

B.鍠綅鐐鸿仒鐢ㄧ殑鍝″伐鎻愪緵鎳�(y墨ng)绋呮湇鍕�(w霉)鐨�

C.鍠綅鑱樼敤鐨勫摗宸ョ偤鏈柈浣嶆彁渚涘姞宸ャ€佷慨鐞嗕慨閰嶅嫗鍕�(w霉)鐨�

D.琚繚闅汉鐛插緱淇濋毆璩犱粯鐨�

銆愮瓟妗堛€慉

銆愯В鏋愩€態CD闋呴兘鏄笉寰佹敹澧炲€肩▍鐨勯爡鐩�銆�

銆愬閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝涓嬪垪鍚勯爡涓�锛屽厤寰佸鍊肩▍鐨勬湁( )銆�

A.杈�(n贸ng)妤�(y猫)鐢熺敘(ch菐n)鑰呴姺鍞殑鑷敘(ch菐n)杈�(n贸ng)鐢�(ch菐n)鍝�

B.闄ゅ€嬮珨宸ュ晢鎴朵互澶栫殑鍏朵粬鍊嬩汉閵峰敭鑷繁浣跨敤閬庣殑鐗╁搧

C.鎻愪緵绀惧崁(q奴)椁�(y菐ng)鑰�銆佹挮鑲层€佸鏀跨瓑鏈嶅嫏(w霉)鍙栧緱鐨勬敹鍏�

D.鍦嬮殯绲勭箶鐒″劅鎻村姪鐨勯€插彛鐗╄硣

銆愮瓟妗堛€慉BCD

銆愯В鏋愩€戦伕闋匒BD灞簬銆婂鍊肩▍鏆姊濅緥銆嬪強鍏跺鏂界窗鍓囪(gu墨)瀹氱殑鍏嶇▍闋呯洰;閬搁爡C灞簬鐕熸敼澧炶│榛為亷娓℃斂绛栫殑瑕�(gu墨)瀹�銆�

銆愬柈閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝绱嶇▍浜洪姺鍞波鐗╅仼鐢ㄥ厤绋呰(gu墨)瀹氱殑锛屽彲浠ユ斁妫勫厤绋�銆傛斁妫勫厤绋呭悗锛屽湪涓€瀹氭湡闄愬収(n猫i)涓嶅緱鍐嶇敵璜嬪厤绋�銆傝┎鏈熼檺鐐�( )銆�

A.42鍊嬫湀

B.54鍊嬫湀

C.36鍊嬫湀

D.48鍊嬫湀

銆愮瓟妗堛€慍

銆愯В鏋愩€戠磵绋呬汉閵峰敭璨ㄧ墿鎴栬€呮噳(y墨ng)绋呭嫗鍕�(w霉)閬╃敤鍏嶇▍瑕�(gu墨)瀹氱殑锛屽彲浠ユ斁妫勫厤绋�銆傛斁妫勫厤绋呭悗锛�36鍊嬫湀鍏�(n猫i)涓嶅緱鍐嶇敵璜嬪厤绋�銆�

鑰冮粸锛氱磵绋呯京鍕�(w霉)鐧�(f膩)鐢熸檪闁�

銆愬柈閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝绱嶇▍浜烘彁渚涚璩冩湇鍕�(w霉)锛岄噰鍙栭爯(y霉)鏀舵鏂瑰紡鏀跺彇绉熼噾鐨勶紝鍏跺鍊肩▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪闁撴槸( )銆�

A.鍚堝悓绨借▊鐨勭暥澶�

B.鍚堝悓纰哄畾鐨勪粯娆炬棩鏈熺暥澶�

C.鏀跺埌闋�(y霉)鏀舵鐨勭暥澶�

D.绉熻硟鏈嶅嫏(w霉)闁嬪鐨勭暥澶�

銆愮瓟妗堛€慍

銆愯В鏋愩€戠磵绋呬汉鎻愪緵绉熻硟鏈嶅嫏(w霉)閲囧彇闋�(y霉)鏀舵鏂瑰紡鐨勶紝鍏剁磵绋呯京鍕�(w霉)鐧�(f膩)鐢熸檪闁撶偤鏀跺埌闋�(y霉)鏀舵鐨勭暥澶�銆�

銆愬柈閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝涓嬪垪闂�(gu膩n)浜庡鍊肩▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪闁撶殑琛ㄨ堪涓�锛屼笉姝ｇ⒑鐨勬槸( )銆�

A.绱嶇▍浜虹櫦(f膩)鐢熻鍚岄姺鍞笉鍕曠敘(ch菐n)鐨�锛岀偤涓嶅嫊鐢�(ch菐n)娆�(qu谩n)灞畩鏇寸殑鐣跺ぉ

B.閲囧彇濮旀墭閵€琛屾敹娆炬柟寮忛姺鍞波鐗╃殑锛岀偤鏀跺埌璨ㄦ鐨勭暥澶�

C.绱嶇▍浜虹櫦(f膩)鐢熸噳(y墨ng)绋呰鐐哄厛闁嬪叿鐧�(f膩)绁ㄧ殑锛岀偤闁嬪叿鐧�(f膩)绁ㄧ殑鐣跺ぉ

D.绱嶇▍浜哄緸浜嬮噾铻嶅晢鍝佽綁(zhu菐n)璁撶殑锛岀偤閲戣瀺鍟嗗搧鎵€鏈夋瑠(qu谩n)杞�(zhu菐n)绉荤殑鐣跺ぉ

銆愮瓟妗堛€態

銆愯В鏋愩€戦噰鍙栨墭鏀舵壙浠樺拰濮旀墭閵€琛屾敹娆炬柟寮忛姺鍞波鐗�锛屽鍊肩▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熺殑鏅傞枔鐐虹櫦(f膩)鍑鸿波鐗╁苟杈﹀Ε鎵樻敹鎵嬬簩(x霉)鐨勭暥澶�锛岄伕闋匓涓嶆纰恒€傚叾浠栦笁闋呰〃杩板潎姝ｇ⒑銆�

鑰冮粸锛氬鍊肩▍灏堟キ(y猫)鐧�(f膩)绁ㄧ殑瑕�(gu墨)瀹�

銆愬閬搞€�

鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼竴鑸磵绋呬汉鐧�(f膩)鐢熺殑涓嬪垪琛岀偤涓紝涓嶅緱闁嬪叿澧炲€肩▍灏堢敤鐧�(f膩)绁ㄧ殑鏈�( )銆�

A.鍚戞秷璨昏€呭€嬩汉闆跺敭椋熷搧

B.鍚戝皬瑕�(gu墨)妯＄磵绋呬汉閵峰敭鍙よ垔鍦栨浉

C.鍚戜竴鑸磵绋呬汉鎻愪緵鍔犲伐淇悊鍕炲嫏(w霉)

D.鍚戞秷璨昏€呭€嬩汉鎻愪緵璨ㄧ墿閬嬭几鏈嶅嫏(w霉)

銆愮瓟妗堛€慉BD

銆愯В鏋愩€戝爆浜庝笅鍒楁儏褰箣涓€鐨勶紝涓嶅緱闁嬪叿澧炲€肩▍灏堢敤鐧�(f膩)绁細鍟嗘キ(y猫)浼佹キ(y猫)涓€鑸磵绋呬汉闆跺敭鐓�銆侀厭銆侀鍝�銆佹湇瑁�銆侀瀷甯�(涓嶅寘鎷嫗淇濆皥鐢ㄩ儴鍒�)銆佸寲濡濆搧绛夋秷璨诲搧鐨�;鎳�(y墨ng)绋呴姺鍞鐐虹殑璩艰卜鏂圭偤娑堣不鑰呭€嬩汉鐨�;鐧�(f膩)鐢熸噳(y墨ng)绋呴姺鍞鐐洪仼鐢ㄥ厤绋呰(gu墨)瀹氱殑銆�

鑰冮粸锛氭秷璨荤▍绋呯巼

銆愬閬搞€�

鏍规摎(j霉)娑堣不绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楁噳(y墨ng)绋呮秷璨诲搧涓�锛屽琛屽緸閲忚▓寰佹秷璨荤▍鐨勬湁( )銆�

A.娑傛枡

B.榛冮厭

C.鏌存补

D.娓歌墖

銆愮瓟妗堛€態C

銆愯В鏋愩€戦粌閰掑畾椤嶇▍鐜囩殑瑷堥噺鍠綅鐐烘瘡鍣�;鏌存补瀹氶绋呯巼鐨勮▓閲忓柈浣嶇偤姣忓崌銆傛秱鏂欏拰娓歌墖鍧囩偤姣斾緥绋呯巼銆�

銆愬柈閬搞€�

鏍规摎(j霉)娑堣不绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹氾紝涓嬪垪娑堣不鍝佷腑锛屽琛屽緸鍍瑰畾鐜囧拰寰為噺瀹氶鐩哥祼(ji茅)鍚堢殑寰�(f霉)鍚堣▓寰佽睛娉曞緛鏀舵秷璨荤▍鐨勬槸( )銆�

A.鍗风厵

B.鍟ら厭

C.姹芥补

D.楂樻獢鎵嬭〃

銆愮瓟妗堛€慉

銆愯В鏋愩€戞秷璨荤▍鎳�(y墨ng)绋呮秷璨诲搧涓紝鍗风厵鍜岀櫧閰掑琛屽緸鍍瑰畾鐜囧拰寰為噺瀹氶鐩哥祼(ji茅)鍚堢殑寰�(f霉)鍚堣▓寰佽睛娉曞緛鏀舵秷璨荤▍銆�

鑰冮粸锛氭秷璨荤▍寰佺▍鐠�(hu谩n)绡€(ji茅)(绲�(ji茅)鍚堢▍鐩€冨療)

銆愬垽鏂枫€�

鐓欒崏鎵圭櫦(f膩)浼佹キ(y猫)灏囧嵎鐓欓姺鍞郸鍏朵粬鐓欒崏鎵圭櫦(f膩)浼佹キ(y猫)鐨�锛屾噳(y墨ng)绻崇磵娑堣不绋�銆�( )

銆愮瓟妗堛€�×

銆愯В鏋愩€戠厵鑽夋壒鐧�(f膩)浼佹キ(y猫)灏囧嵎鐓欓姺鍞郸鍏朵粬鐓欒崏鎵圭櫦(f膩)浼佹キ(y猫)鐨勶紝涓嶇钩绱嶆秷璨荤▍銆�

銆愬柈閬搞€�

鏍规摎(j霉)娑堣不绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹氾紝涓嬪垪鍚勯爡涓�锛屽爆浜庢秷璨荤▍寰佺▍鑼冨湇鐨勬槸( )銆�

A.娌欑仒杌�

B.涔樼敤杌�

C.鍗′竵杌�

D.闆诲嫊姹借粖

銆愮瓟妗堛€態

銆愯В鏋愩€戞矙鐏樿粖銆侀洩鍦拌粖銆佸崱涓佽粖銆侀珮鐖惧か杌婁笉灞簬娑堣不绋呭緛鏀惰寖鍦�锛屼笉寰佹敹娑堣不绋呫€傞浕鍕曟苯杌婁笉灞簬娑堣不绋呭緛绋呰寖鍦嶄腑鐨勫皬姹借粖銆�

銆愬柈閬搞€�

鏍规摎(j霉)娑堣不绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楄鐐轰腑锛屾噳(y墨ng)绻崇磵娑堣不绋呯殑鏄�( )銆�

A.閵€琛岄姺鍞噾閵€绱€蹇靛梗

B.姹借粖寤犻姺鍞嚜鐢�(ch菐n)鐨勮級璨ㄦ苯杌�

C.澶栬部(m脿o)鍏徃閫插彛閲戦妧椋惧搧

D.鎵圭櫦(f膩)鍟嗘壒鐧�(f膩)鍗风厵

銆愮瓟妗堛€慏

銆愯В鏋愩€戦噾閵€绱€蹇靛梗鍜岃級璨ㄦ苯杌婁笉灞簬娑堣不绋呯殑寰佺▍鑼冨湇銆傞€插彛閲戦妧椋惧搧涓嶇钩绱嶆秷璨荤▍锛岀磵绋呯挵(hu谩n)绡€(ji茅)鐐洪浂鍞噾閵€椋惧搧鏅傘€傛墍浠BC涓嶉伕銆�

銆愬柈閬搞€�

鏍规摎(j霉)娑堣不绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楀悇闋呬腑锛屼笉寰佹敹娑堣不绋呯殑鏄�( )銆�

A.鍦版澘寤犵敤浜庢湰寤犺睛鍏瑁濅慨鐨勮嚜鐢�(ch菐n)瀵︽湪鍦版澘

B.鏃ュ寲寤犵敤浜庤伔宸ョ崕鍕电殑鑷敘(ch菐n)楂樻獢鍖栧鍝�

C.閰掑粻鐢ㄤ簬浜ゆ槗鏈冩ǎ鍝佺殑鑷敘(ch菐n)鐧介厭

D.鍗风厵寤犵敤浜庨€ｇ簩(x霉)鐢熺敘(ch菐n)鍗风厵鐨勮嚜鐢�(ch菐n)鐓欑挡

銆愮瓟妗堛€慏

銆愯В鏋愩€戠磵绋呬汉鑷敘(ch菐n)鑷敤鐨勬噳(y墨ng)绋呮秷璨诲搧锛岀敤浜庨€ｇ簩(x霉)鐢熺敘(ch菐n)鎳�(y墨ng)绋呮秷璨诲搧鐨�锛屼笉绱嶆秷璨荤▍;鐢ㄤ簬鍏朵粬鏂归潰鐨勶紝浜庣Щ閫佷娇鐢ㄦ檪绻崇磵娑堣不绋�銆�

銆愬柈閬搞€�

鏍规摎(j霉)娑堣不绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楀悇闋呬腑锛屾噳(y墨ng)寰佹敹娑堣不绋呯殑鏄�( )銆�

A.闆跺敭瀵剁煶鍧�

B.浼佹キ(y猫)璩奸€茶波杌婃敼瑁濈敓鐢�(ch菐n)鐨勫晢鍕�(w霉)杌�

C.浼佹キ(y猫)璩奸€蹭箻鐢ㄨ粖鏁磋粖鏀硅鐢熺敘(ch菐n)鐨勬苯杌�

D.濮旀墭鏂瑰皣鏀跺洖鐨勬噳(y墨ng)绋呮秷璨诲搧锛屼互涓嶉珮浜庡彈鎵樻柟鐨勮▓绋呭児鏍煎嚭鍞殑

銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋匒锛屽鐭冲澂鍦ㄥ熀鏈挵(hu谩n)绡€(ji茅)寰佹敹娑堣不绋咃紝闆跺敭鐠�(hu谩n)绡€(ji茅)寰佹敹鐨勫寘鎷�“閲戦妧閴戦墕”;閬搁爡B涓嶅緛鏀舵秷璨荤▍;閬搁爡D锛屽鎵樻柟灏囨敹鍥炵殑鎳�(y墨ng)绋呮秷璨诲搧锛屼互涓嶉珮浜庡彈鎵樻柟鐨勮▓绋呭児鏍煎嚭鍞殑锛岀偤鐩存帴鍑哄敭锛屼笉鍐嶇钩绱嶆秷璨荤▍銆�

鑰冮粸锛氭噳(y墨ng)绱嶇▍椤嶇殑瑷堢畻

銆愬柈閬搞€�

鐢插晢搴楃偤澧炲€肩▍涓€鑸磵绋呬汉锛�2019骞�10鏈堥噰鍙栦互鑸婃彌鏂版柟寮忛姺鍞噾闋呴張116姊�锛岄噾闋呴張鍚屾湡鍚鍊肩▍鍞児6 780鍏�/姊濓紝鎶樺児鏀跺洖鍚岄鑸婇噾闋呴張浣滃児(鍚▍)5 339.25鍏�/姊�銆傚凡鐭ュ鍊肩▍绋呯巼鐐�13%锛屾秷璨荤▍绋呯巼鐐�5%銆傝▓绠楃敳鍟嗗簵鐣舵湀瑭叉キ(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵娑堣不绋呯▍椤嶇殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�( )銆�

A.116×6 780×5%=39 324(鍏�)

B.116×6 780÷(1+13%)×5%=34 80 0(鍏�)

C.116×(6 780-5 339.25)÷(1+5%)×5%=7 958.4286(鍏�)

D.116×(6 780-5 339.25)÷(1+13%)×5%=7 395(鍏�)

銆愮瓟妗堛€慏

銆愯В鏋愩€戠磵绋呬汉閲囩敤浠ヨ垔鎻涙柊(鍚炕鏂版敼鍒�)鏂瑰紡閵峰敭鐨勯噾閵€棣栭＞锛屾噳(y墨ng)鎸夊闅涙敹鍙栫殑涓嶅惈澧炲€肩▍鐨勫叏閮ㄥ児娆剧⒑瀹氳▓绋呬緷鎿�(j霉)寰佹敹娑堣不绋�銆傜敳鍟嗗簵瀵﹂殯鏀跺埌鐨勪笉鍚▍鐨勫児娆剧偤116×(6 780-5 339.25)÷(1+13%)=147 900(鍏�)锛屾噳(y墨ng)绻崇磵娑堣不绋呯▍椤�=147 900×5%=7 395(鍏�)

銆愬柈閬搞€�

鐢蹭紒妤�(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2019骞�8鏈堥姺鍞嚜鐢�(ch菐n)鐨勭鍒剁瀛愬彇寰楀惈澧炲€肩▍閵峰敭椤�18.08钀厓锛岄姺鍞嚜鐢�(ch菐n)鐨勬湪鍒朵竴娆℃€х瀛愬彇寰楀惈澧炲€肩▍閵峰敭椤�24.86钀厓銆傚凡鐭ュ鍊肩▍绋呯巼鐐�13%;娑堣不绋呯▍鐜囩偤5%銆傝▓绠楃敳浼佹キ(y猫)鐣舵湀鎳�(y墨ng)绻崇磵娑堣不绋呯▍椤嶇殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�( )銆�

A.(18.08+24.86)×5%=2.147(钀厓)

B.(18.08+24.86)÷(1+13%)×5%=1.9(钀厓)

C.24.86÷(1+13%)×5%=1.1(钀厓)

D.18.08×5%=0.904(钀厓)

銆愮瓟妗堛€慍

銆愯В鏋愩€戦姺鍞嚜鐢�(ch菐n)鐨勭鍒剁瀛愪笉灞簬娑堣不绋呮噳(y墨ng)绋呰鐐�銆�

銆愬柈閬搞€�

鐢插伐寤犵偤澧炲€肩▍涓€鑸磵绋呬汉锛屼笅瑷�(sh猫)涓€瀹堕潪鐛ㄧ珛鏍哥畻鐨勯杸甯傞儴锛�2018骞�8鏈堣┎寤犲皣鐢熺敘(ch菐n)鐨勪竴鎵瑰鏈ㄥ湴鏉跨Щ浜ら杸甯傞儴锛岃▓鍍�60钀厓銆傞杸甯傞儴灏囧叾灏嶅閵峰敭锛屽彇寰椾笉鍚▍閵峰敭椤�77.22钀厓銆傚鏈ㄥ湴鏉跨殑娑堣不绋呯▍鐜囩偤5%锛岃┎闋呮キ(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵鐨勬秷璨荤▍椤嶇偤(銆€)銆�

A.1.54钀厓

B.1.8钀厓

C.3.86钀厓

D.5.32钀厓

銆愮瓟妗堛€慍

銆愯В鏋愩€戠磵绋呬汉閫氶亷鑷ō(sh猫)闈炵崹绔嬫牳绠楅杸甯傞儴閵峰敭鐨勮嚜鐢�(ch菐n)鎳�(y墨ng)绋呮秷璨诲搧锛屾噳(y墨ng)鎸夌収闁€甯傞儴灏嶅閵峰敭椤嶆垨鑰呴姺鍞暩(sh霉)閲忓緛鏀舵秷璨荤▍銆�77.22×5%=3.86(钀厓)銆�

銆愬柈閬搞€�

2020骞�3鏈堢敳鍖栧鍝佸粻灏囦竴鎵归珮妾斿寲濡濆搧鐢ㄤ簬楗嬭磮瀹㈡埗锛岃┎鎵瑰寲濡濆搧鐢熸垚鎴愭湰鐐�13 000鍏�锛岀劇鍚岄楂樻獢鍖栧鍝侀姺鍞児鏍�銆傚凡鐭ラ珮妾斿寲濡濆搧娑堣不绋�15%锛屾垚鏈埄娼ょ巼5%銆傝▓绠楃敳鍖栧鍝佸粻鐣舵湀瑭茬瓎妤�(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵娑堣不绋呯▍椤嶇殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�( )銆�

A.13 000×15%=1 950(鍏�)

B.13 000×(1+5%)×15%=2 047.5(鍏�)

C.13 000÷(1-15%)×15%=2 294(鍏�)

D.13 000×(1+5%)÷(1-15%)×15%=2 409(鍏�)

銆愮瓟妗堛€慏

銆愯В鏋愩€戦珮妾斿寲濡濆搧鎸夌収寰炲児瑷堝緛锛�

鎳�(y墨ng)绱嶇▍椤�=绲勬垚瑷堢▍鍍规牸×姣斾緥绋呯巼=鎴愭湰×(1+鎴愭湰鍒╂饯鐜�)÷(1-姣斾緥绋呯巼)×姣斾緥绋呯巼

=1 3000×(1+5%)÷(1-15%)×15%=2 409(鍏�)

銆愬柈閬搞€�

2018骞�10鏈堬紝A鐓欒崏鎵圭櫦(f膩)浼佹キ(y猫)鍚態鍗风厵闆跺敭搴楅姺鍞嵎鐓�300妯欐簴姊�锛屽彇寰椾笉鍚鍊肩▍閵峰敭椤�30 000鍏�;鍚慍鐓欒崏鎵圭櫦(f膩)浼佹キ(y猫)閵峰敭鍗风厵250妯欐簴姊濓紝鍙栧緱涓嶅惈澧炲€肩▍閵峰敭椤嶇偤25 000鍏�銆傚凡鐭ュ嵎鐓欐壒鐧�(f膩)鐠�(hu谩n)绡€(ji茅)娑堣不绋呮瘮渚嬬▍鐜囩偤11%锛屽畾椤嶇▍鐜囩偤0.005鍏�/鏀�;姣忔婧栨200鏀嵎鐓�銆侫鐓欒崏鎵圭櫦(f膩)浼佹キ(y猫)涓婅堪妤�(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵娑堣不绋呯▍椤嶇殑涓嬪垪瑷堢畻鍒楀紡涓紝姝ｇ⒑鐨勬槸( )銆�

A.30 000×11%+300×200×0.005=3 600(鍏�)

B.30 000×11%+300×200×0.005+25 000×11%+250×200×0.005=6 690(鍏�)

C.30 000×11%+25 000×11%=6 050(鍏�)

D.25 000×11%+250×200×0.005=3 000(鍏�)

銆愮瓟妗堛€慉

銆愯В鏋愩€慉鐓欒崏鎵圭櫦(f膩)浼佹キ(y猫)鍚戜箼鍗风厵闆跺敭搴楅姺鍞嵎鐓�锛屽爆浜庢壒鐧�(f膩)鐠�(hu谩n)绡€(ji茅)鐨勯姺鍞�锛屾噳(y墨ng)绻崇磵娑堣不绋�;鑰孉鐓欒崏鎵圭櫦(f膩)浼佹キ(y猫)鍚慍鐓欒崏鎵圭櫦(f膩)浼佹キ(y猫)閵峰敭鍗风厵锛屽爆浜庢壒鐧�(f膩)浼佹キ(y猫)涔嬮枔鐨勯姺鍞紝涓嶇钩绱嶆秷璨荤▍锛屽洜姝ょ偤30 000×11%+300×200×0.005=3 600(鍏�)銆�

鑰冮粸锛氱壒娈婃儏娉佷笅娑堣不绋呰▓绋呴姺鍞锛�

(鎻�銆佹姇銆佹姷)

銆愬柈閬搞€�

2020骞�1鏈堝皬蹇楅厭寤犲皣鑷敘(ch菐n)鐨�1鍣歌棩閰掔敤浜庢姷鍎熷偟鍕�(w霉)锛�1鍣歌棩閰掕磮閫佺郸浜嗗鎴讹紝瑭叉壒钘ラ厭鐢熺敘(ch菐n)鎴愭湰35 000鍏�/鍣�锛屽皬蹇楅厭寤犲悓椤炶棩閰掍笉鍚鍊肩▍鏈€楂橀姺鍞児鏍�62 000鍏�/鍣革紝涓嶅惈澧炲€肩▍骞冲潎閵峰敭鍍规牸60 000鍏�/鍣�锛屼笉鍚鍊肩▍鏈€浣庨姺鍞児鏍�59 000鍏�/鍣革紝宸茬煡娑堣不绋呯▍鐜�10%锛岄棞(gu膩n)浜庡皬蹇楅厭寤犵暥鏈堣┎绛嗘キ(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵娑堣不绋呯▍椤嶇殑涓嬪垪绠楀紡涓紝姝ｇ⒑鐨勬槸( )銆�

A.2×59 000×10%=11 800(鍏�)

B.2×60 000×10%=12 000(鍏�)

C.(1×62 000+1×59 000)×10%=12 100(鍏�)

D.(1×62 000+1×60 000)×10%=12 200(鍏�)

銆愮瓟妗堛€慏

銆愯В鏋愩€戠磵绋呬汉鎶靛劅鍌靛嫏(w霉)鎳�(y墨ng)鐣朵互绱嶇▍浜哄悓椤炴噳(y墨ng)绋呮秷璨诲搧鐨勬渶楂橀姺鍞児鏍间綔鐐鸿▓绋呬緷鎿�(j霉)瑷堢畻娑堣不绋�锛岃磮閫佸鎴舵寜骞冲潎鍍规牸浣滅偤瑷堢▍渚濇摎(j霉)瑷堢畻娑堣不绋呫€�

鑰冮粸锛氬凡绱嶆秷璨荤▍鐨勬墸闄�

銆愬閬搞€�

鏍规摎(j霉)娑堣不绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楅€ｇ簩(x霉)鐢熺敘(ch菐n)鐨勬噳(y墨ng)绋呮秷璨诲搧锛屽湪瑷堝緛娑堣不绋呮檪婧栦簣鎸夌暥鏈熺敓鐢�(ch菐n)闋�(l菒ng)鐢ㄦ暩(sh霉)閲忚▓绠楁墸闄ゅ璩兼噳(y墨ng)绋呮秷璨诲搧宸茬磵娑堣不绋呯▍娆剧殑鏈�( )銆�

A.浠ュ璩煎凡绋呴珮妾斿寲濡濆搧鍘熸枡鐢熺敘(ch菐n)鐨勯珮妾斿寲濡濆搧

B.浠ュ璩煎凡绋呯厵绲茬敓鐢�(ch菐n)鐨勫嵎鐓�

C.浠ュ璩煎凡绋呴厭鐐哄師鏂欑敓鐢�(ch菐n)鐨勯厭

D.浠ュ璩煎凡绋呭鏈ㄥ湴鏉垮師鏂欑敓鐢�(ch菐n)鐨勫鏈ㄥ湴鏉�

銆愮瓟妗堛€慉BD

銆愯В鏋愩€慍閬搁爡涓嶅爆浜庢墸闄よ寖鍦�銆傚皬姹借粖銆佹懇鎵樿粖銆佹秱鏂�銆侀珮妾旀墜琛�銆佹父鑹�銆侀浕姹犮€侀厭

銆愬織瑾€戝皬鎽╂秱鎵嬫父姹犻厭(灏忔懇娑傛墜娌规寔涔�)涓嶆秹鍙婃姷鎵�銆�

銆愬柈閬搞€�

鐢插寲濡濆搧鐢熺敘(ch菐n)浼佹キ(y猫)2017骞�7鏈堝緸鍙︿竴鍖栧鍝佺敓鐢�(ch菐n)浼佹キ(y猫)璩奸€查珮妾斾繚婵曠簿鑿竴鎵癸紝鍙栧緱澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鍍规鐐�100钀厓;鐣舵湀闋�(l菒ng)鐢ㄥ叾涓殑40%鐢ㄤ簬鐢熺敘(ch菐n)楂樻獢淇濇繒绮夊簳娑插苟鍏ㄩ儴閵峰敭锛屽彇寰椾笉鍚鍊肩▍閵峰敭鏀跺叆500钀厓锛屽凡鐭ラ珮妾斿寲濡濆搧閬╃敤娑堣不绋呯▍鐜囩偤15%銆傛湁闂�(gu膩n)鐢插寲濡濆搧鐢熺敘(ch菐n)浼佹キ(y猫)涓婅堪妤�(y猫)鍕�(w霉)鎳�(y墨ng)鐣剁钩绱嶇殑娑堣不绋�锛屼笅鍒楄▓绠楀垪寮忔纰虹殑鏄�( )銆�

A.500×15%=75(钀厓)

B.500×15%-100×15%×60%=66(钀厓)

C.500×15%-100×15%=60(钀厓)

D.500×15%-100×15%×40%=69(钀厓)

銆愮瓟妗堛€慏

銆愯В鏋愩€戠暥鏈熸簴浜堟墸闄ゅ璩兼垨濮旀墭鍔犲伐鏀跺洖鐨勬噳(y墨ng)绋呮秷璨诲搧鐨勫凡绱嶆秷璨荤▍绋呴锛屾噳(y墨ng)鎸夌暥鏈熺敓鐢�(ch菐n)闋�(l菒ng)鐢ㄦ暩(sh霉)閲忚▓绠�銆傜敳鍖栧鍝佺敓鐢�(ch菐n)浼佹キ(y猫)鏈湀鐢熺敘(ch菐n)闋�(l菒ng)鐢ㄤ簡40%鐨勫璩奸珮妾斾繚婵曠簿鑿叾澶栬臣楂樻獢淇濇繒绮捐彲鏅傚凡绱嶇殑娑堣不绋呯▍娆惧儏鍙湪鏈湀鎵ｉ櫎40%銆�

鑰冮粸锛氭秷璨荤▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪闁�

銆愬柈閬搞€�

鏍规摎(j霉)娑堣不绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹氾紝涓嬪垪闂�(gu膩n)浜庢秷璨荤▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪闁撶殑琛ㄨ堪涓�锛屼笉姝ｇ⒑鐨勬槸( )銆�

A.绱嶇▍浜洪噰鍙栭爯(y霉)鏀惰波娆剧祼(ji茅)绠楁柟寮忛姺鍞噳(y墨ng)绋呮秷璨诲搧鐨勶紝鐐虹櫦(f膩)鍑烘噳(y墨ng)绋呮秷璨诲搧鐨勭暥澶�

B.绱嶇▍浜哄鎵樺姞宸ユ噳(y墨ng)绋呮秷璨诲搧鐨�锛岀偤鏀粯鍔犲伐璨荤殑鐣跺ぉ

C.绱嶇▍浜鸿嚜鐢�(ch菐n)鑷敤鎳�(y墨ng)绋呮秷璨诲搧鐨勶紝鐐虹Щ閫佷娇鐢ㄧ殑鐣跺ぉ

D.绱嶇▍浜洪€插彛鎳�(y墨ng)绋呮秷璨诲搧鐨�锛岀偤鍫遍棞(gu膩n)閫插彛鐨勭暥澶�

銆愮瓟妗堛€態

銆愯В鏋愩€戠磵绋呬汉濮旀墭鍔犲伐鎳�(y墨ng)绋呮秷璨诲搧鐨�锛岀磵绋呯京鍕�(w霉)鐧�(f膩)鐢熺殑鏅傞枔鏄彁璨ㄧ暥澶�銆�

2020骞村悇鍦板崁(q奴)鍒濈礆鏈冭▓鑱风ū婧栬€冭瓑鎵撳嵃姝ｅ湪閫茶涓�锛岀偤浜嗗公鍔╄€冪敓瀹夊績鍙冨姞鑰冭│锛屽皬绶ㄥ缓璀拌€冪敓鍙彁鍓嶅～瀵� 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屽眴鏅傛垜鍊戞渻鍙婃檪鎻愰啋2020骞村悇鐪佸垵绱氭渻瑷堣伔绋辫€冭│鏅傞枔銆佽€冨悗鎴愮妇鏌ヨ鏅傞枔閫氱煡銆�

浠ヤ笂鍏�(n猫i)瀹规槸2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬪瘑瑷�(x霉n)鍒烽鍙婄瓟妗堣В鏋愶細绗洓绔犲鍊肩▍銆佹秷璨荤▍娉曞緥鍒跺害锛屽皬绶ㄧ偤寤ｅぇ鑰冪敓涓婂偝鏇村2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬭€冮粸瑭﹂銆佽€冨墠瀵嗛銆佹骞寸湡椤�锛屽彲榛炴搳“鍏嶈不涓嬭級”鎸夐垥鍚庨€插叆涓嬭級闋侀潰銆�

鑰冮粸锛氬鍊肩▍銆佹秷璨荤▍涓嶅畾闋呭皥椤�

銆愪笉瀹氶爡銆�

鐢插埗钘ュ粻鐐哄鍊肩▍涓€鑸磵绋呬汉锛屼富瑕佺敓鐢�(ch菐n)鍜岄姺鍞檷澹撹棩锛岄檷绯栬棩鍙婂厤绋呰棩銆�2019骞�8鏈堟湁闂�(gu膩n)缍�(j墨ng)婵熸キ(y猫)鍕�(w霉)濡備笅锛�

(1)璩奸€查檷澹撹棩鍘熸枡锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勭▍椤嶇偤65钀厓锛屾敮浠樺叾閬嬭几璨诲彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勭▍椤嶇偤1.08钀厓銆�

(2)璩奸€插厤绋呰棩鍘熸枡锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勭▍椤嶇偤39钀厓;鏀粯鍏堕亱杓歌不鍙栧緱澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勭▍椤嶇偤0.72钀厓銆�

(3)閵峰敭闄嶅钘�600绠憋紝鍙栧緱鍚鍊肩▍閵峰敭椤�678钀厓锛屾矑鏀堕€炬湡鏈€€閭勫寘瑁濈鎶奸噾22.6钀厓銆�

(4)灏�10绠辫嚜鐢�(ch菐n)鐨勬柊鍨嬮檷澹撹棩璐堥€佺郸鏌愰啱(y墨)闄㈣嚚搴婁娇鐢紝鎴愭湰4.52钀厓/绠�锛岀劇鍚岄钘ュ搧閵峰敭鍍规牸銆�

(5)閵峰敭闄嶇硸钘�500绠�锛屽叾涓�450绠变笉鍚▍鍠児鐐�1.5钀厓/绠憋紝50绠变笉鍚▍鍠児鐐�1.6钀厓/绠�銆�

宸茬煡锛氶檷澹撹棩銆侀檷绯栬棩澧炲€肩▍绋呯巼鐐�13%锛屾垚鏈埄鐜囩偤10%銆傚彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄥ凡閫氶亷绋呭嫏(w霉)姗熼棞(gu膩n)瑾嶈瓑銆�

瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屽垎鏋愬洖绛斾笅鍒楀皬椤�銆�

(1)鐢插埗钘ュ粻涓嬪垪澧炲€肩▍閫查爡绋呴涓紝婧栦簣鎶垫墸鐨勬槸( )銆�

A.璩奸€插厤绋呰棩鍘熸枡閬嬭几璨荤殑閫查爡绋呴0.72钀厓

B.璩奸€查檷澹撹棩鍘熸枡閬嬭几璨荤殑閫查爡绋呴1.08钀厓

C.璩奸€查檷澹撹棩鍘熸枡閫查爡绋呴65钀厓

D.璩奸€插厤绋呰棩鍘熸枡閫查爡绋呴39钀厓

(2)鐢插埗钘ュ粻鐣舵湀閵峰敭闄嶅钘ュ鍊肩▍閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.(678+22.6)×13%=91.078(钀厓)

B.(678+22.6)÷(1+13%)×13%=80.6(钀厓)

C.678×13%=88.14(钀厓)

D.[678+22.6÷(1+13%)]×13%=90.74(钀厓)

(3)鐢插埗钘ュ粻鐣舵湀璐堥€佹柊鍨嬮檷澹撹棩澧炲€肩▍閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.10×4.52÷(1+13%)×13%=5.2(钀厓)

B.10×4.52×(1+10%)÷(1+13%)×13%=5.72(钀厓)

C.10×4.52×(1+10%)×13%=6.4636(钀厓)

D.10×4.52×13%=5.876(钀厓)

(4)瑷堢畻鐢插埗钘ュ粻鐣舵湀閵峰敭闄嶇硸钘ュ鍊肩▍閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.500×1.5×13%=97.5(钀厓)

B.500×1.6×13%=104(钀厓)

C.500×(1.5+1.6)÷2×13%=100.75(钀厓)

D.(450×1.5+50×1.6)×13%=98.15(钀厓)

(1)銆愮瓟妗堛€態C

銆愯В鏋愩€戣臣閫茶波鐗╃敤浜庡鍊肩▍鍏嶇▍闋呯洰鍙婂厤绋呴爡鐩殑閬嬭几璨荤敤鐨勯€查爡绋呴涓嶅緱鎶垫墸銆傞伕闋匒D涓嶅緱鎶垫墸銆�

(2)銆愮瓟妗堛€態

銆愯В鏋愩€戦姺鍞檷澹撹棩鍙栧緱鍚▍澧炲€肩▍678钀厓鍙婃矑鏀堕€炬湡鏈€€閭勫寘瑁濈鎶奸噾22.6钀厓灞簬鍚▍椤嶏紝鍧囬渶浣滃児绋呭垎闆�锛岄伕闋匓姝ｇ⒑銆�

(3)銆愮瓟妗堛€慍

銆愯В鏋愩€戝皣鑷敘(ch菐n)鐨勬柊鍨嬮檷澹撹棩璐堥€佺郸鏌愰啱(y墨)闄㈣嚚搴婁娇鐢�锛岀劇鍚岄钘ュ搧閵峰敭鍍规牸锛岄渶瑕佽▓绠楃祫鎴愯▓绋呭児鏍�锛屽苟浠ョ祫鎴愯▓绋呭児鏍肩偤渚濇摎(j霉)瑷堢畻澧炲€肩▍閵烽爡绋呴銆傜祫鎴愯▓绋呭児鏍�=鎴愭湰×(1+鎴愭湰鍒╂饯鐜�)=10×4.52×(1+10%)锛岄姺闋呯▍椤�=绲勬垚瑷堢▍鍍规牸×绋呯巼=10×4.52×(1+10%)×13%=6.4636(钀厓)

(4)銆愮瓟妗堛€慏

銆愯В鏋愩€戦姺鍞鐐洪姺闋呯▍椤嶇殑瑷堢▍渚濇摎(j霉)锛屽叐鎵归檷绯栬棩鐨勯姺鍞鍧囩偤姝ｅ父鍞児锛屾噳(y墨ng)鎸夊悇鎵圭殑瀵﹂殯鍞児纰哄畾閵峰敭椤嶃€�

銆愪笉瀹氶爡銆�

鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬪僵闆荤殑鐢熺敘(ch菐n)鑸囬姺鍞キ(y猫)鍕�(w霉)銆�2019骞�8鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)閵峰敭M鍨嬪僵闆伙紝鍙栧緱鍚鍊肩▍鍍规6 780 000鍏�锛屽彟鏀跺彇鍖呰鐗╃閲�56 500鍏�銆�

(2)閲囧彇浠ヨ垔鎻涙柊鏂瑰紡閵峰敭N鍨嬪僵闆�500鑷�锛孨鍨嬪僵闆诲悓鏈熷惈澧炲€肩▍閵峰敭鍠児4 520鍏�/鑷�锛岃垔褰╅浕姣忚嚭鎶樺児316.4鍏�銆�

(3)璩奸€茬敓鐢�(ch菐n)鐢ㄦ恫鏅堕潰鏉�锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�390 000鍏�銆�

(4)璩奸€插嫗淇濈敤鍝�锛屽彇寰楀鍊肩▍鏅€氱櫦(f膩)绁ㄦ敞鏄庣▍椤�243.75鍏�銆�

(5)璩奸€蹭竴杓涢姺鍞儴闁€鍜岃伔宸ラ鍫傛贩鐢ㄧ殑璨ㄨ粖锛屽彇寰楃▍鎺ф鍕曡粖閵峰敭绲�(t菕ng)涓€鐧�(f膩)绁ㄦ敞鏄庣▍椤�78 000鍏�銆�

(6)绲勭箶鑱峰伐澶忓鏃呮父锛屾敮浠樹綇瀹胯不锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�1 200鍏冦€�

(7)灏囪嚜鐢�(ch菐n)Z鍨嬪僵闆荤劇鍎熻磮閫佺郸鏌愰啱(y墨)闄�150鑷�锛屽鎵樻煇鍟嗗牬浠ｉ姺800鑷恒€備綔鐐烘姇璩囨彁渚涚郸鏌愬煿瑷�(x霉n)姗熸(g貌u)400鑷�;璩奸€�50鑷洪浕鑵︾崕鍕电郸妤�(y猫)绺剧獊鍑虹殑鑱峰伐銆�

宸茬煡锛氬鍊肩▍绋呯巼鐐�13%锛屽彇寰楃殑鎵ｇ▍鎲戣瓑宸查€氶亷绋呭嫏(w霉)姗熼棞(gu膩n)瑾嶈瓑銆�

瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屼笉鑰冩叜鍏朵粬鍥犵礌锛屽垎鏋愬洖绛斾笅鍒楀皬椤岋細

(1)瑷堢畻鐢插叕鍙哥暥鏈堥姺鍞甅鍨嬪僵闆诲鍊肩▍閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.(6 780 000+56 500)÷(1+13%)×13%=786 500(鍏�)

B.6 780 000 ×13%=881 400(鍏�)

C.6 780 000÷(1+13%)×13%=780 000(鍏�)

D.(6 780 000+56 500)×13%=888 745(鍏�)

(2)瑷堢畻鐢插叕鍙哥暥鏈堥噰鍙栦互鑸婃彌鏂版柟寮忛姺鍞甆鍨嬪僵闆诲鍊肩▍閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.500×(4 520-316.4)×13%=273 234(鍏�)

B.500×(4 520-316.4)÷(1+13%)×13%=241 800(鍏�)

C.500×4 520÷(1+13%)×13%=260 000(鍏�)

D.500×[4 520÷(1+13%)-316.4]×13%=239 434(鍏�)

(3)鐢插叕鍙镐笅鍒楅€查爡绋呴涓�锛屾簴浜堝緸閵烽爡绋呴涓姷鎵ｇ殑鏄�( )銆�

A.鏀粯浣忓璨荤殑閫查爡绋呴1 200鍏�

B.璩奸€插嫗淇濈敤鍝佺殑閫查爡绋呴243.75鍏�

C.璩奸€茶波杌婄殑閫查爡绋呴78 000鍏�

D.璩奸€茬敓鐢�(ch菐n)鐢ㄦ恫鏅堕潰鏉跨殑閫查爡绋呴390 000鍏�

(4)鐢插叕鍙镐笅鍒楁キ(y猫)鍕�(w霉)涓�锛屽爆浜庡鍊肩▍瑕栧悓閵峰敭璨ㄧ墿琛岀偤鐨勬槸( )銆�

A.灏囪嚜鐢�(ch菐n)鐨�400鑷篫鍨嬪僵闆讳綔鐐烘姇璩囨姇渚涚郸鏌愬煿瑷�(x霉n)姗熸(g貌u)

B.灏囪嚜鐢�(ch菐n)鐨�800鑷篫鍨嬪僵闆诲鎵樻煇鍟嗗牬浠ｉ姺

C.灏囪臣閫茬殑50鑷洪浕鑵︾崕鍕电郸妤�(y猫)绺剧獊鍑虹殑鍝″伐

D.灏囪嚜鐢�(ch菐n)鐨�150鑷篫鍨嬪僵闆荤劇鍎熻磮閫佺郸鏌愰啱(y墨)闄�

(1)銆愮瓟妗堛€慉

銆愯В鏋愩€戦姺鍞敹鍏ョ偤鍚▍鍍�锛屾噳(y墨ng)瑭插厛鎻涚畻鎴愪笉鍚▍鐨勯噾椤嶏紝鍖呰鐗╃閲戠偤鍍瑰璨荤敤锛屾噳(y墨ng)瑷堝叆閵峰敭椤嶏紝鎻涚畻鐐轰笉鍚▍鐨勬敹鍏�锛岃▓绠楀鍊肩▍銆�

(2)銆愮瓟妗堛€慍

銆愯В鏋愩€戞瘡鑷�4 520鍏冪偤鍚▍鍍�锛屾噳(y墨ng)瑭插厛鎻涚畻鎴愪笉鍚▍鐨勯噾椤嶃€傞噰鍙栦互鑸婃彌鏂版柟寮忛姺鍞波鐗�(閲戦妧棣栭＞闄ゅ)锛屾噳(y墨ng)鎸夋柊璨ㄧ墿鐨勫悓鏈熼姺鍞児鏍肩⒑瀹氶姺鍞锛屼笉寰楁墸闄よ垔璨ㄧ殑鏀惰臣鍍规牸銆�

(3)銆愮瓟妗堛€慍D

銆愯В鏋愩€態閬搁爡鍙栧緱鐨勬槸鏅€氱櫦(f膩)绁�锛屼笉鍙姷鎵�;A閬搁爡锛氱祫绻斿摗宸ョ鍒╂€ц唱(zh矛)鏃呮父娲诲嫊锛岀櫦(f膩)鐢熺殑浣忓璨�锛屽嵆浣垮彇寰楀皥绁紝涔熶笉鑳芥姷鎵ｉ€查爡绋呴銆�

(4)銆愮瓟妗堛€慉BD

銆愯В鏋愩€戝皣璩奸€茬殑璨ㄧ墿鐢ㄤ簬鑱峰伐绂忓埄锛屼笉瑕栧悓閵峰敭璨ㄧ墿銆�

銆愪笉瀹氶爡銆�

鐢查妧琛岀偤澧炲€肩▍涓€鑸磵绋呬汉锛�2019骞寸鍥涘搴︽湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)璩煎叆15鑷鸿嚜鍔╁瓨鍙栨姗燂紝鍙栧緱澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣殑鍍规鐐�120钀厓锛屽鍊肩▍椤嶇偤15.6钀厓;鐐洪亱杓歌臣鍏ョ殑鑷姪瀛樺彇娆炬锛屽悜鎵块亱浜烘敮浠橀亱璨�锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勯亱璨荤偤1钀厓锛岀▍椤嶇偤0.09钀厓銆�

(2)绉熷叆涓€铏曞簳鍟嗕綔鐐虹嚐妤�(y猫)閮�銆備竴鑸磵绋呬汉鐨勫嚭绉熸柟鎸夌収瑕�(gu墨)瀹氶伕鎿囩啊鏄撹▓绋呮柟娉曠钩绱嶅鍊肩▍锛屽悜鐢查妧琛岄枊鍑虹殑澧炲€肩▍鏅€氱櫦(f膩)绁ㄨ杓夌閲�100钀厓锛岀▍椤�5钀厓銆�

(3)璩煎叆涓€鎵归鍝�锛屼綔鐐洪泦楂旂鍒╃櫦(f膩)鏀剧郸鑱峰伐銆傚彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勫児娆剧偤10钀厓锛屽鍊肩▍椤嶇偤1.3钀厓銆�

(4)鎻愪緵鐩存帴鏀惰不閲戣瀺鏈嶅嫏(w霉)锛屽彇寰楃殑鏀跺叆鍖呮嫭锛氬惈绋呯祼(ji茅)绠楁墜绾�(x霉)璨�63.6钀厓;鍚▍璩埗绠＄悊璨�53钀厓銆�

(5)鍙栧緱鐨勫埄鎭敹鍏ュ寘鎷細鐐哄鎴舵彁渚涜哺娆惧彇寰楃殑鍚▍鍒╂伅鏀跺叆2.12鍎勫厓;閲戣瀺鍚屾キ(y猫)寰€渚嗕笉鍚▍鍒╂伅鏀跺叆300钀厓銆�

(6)鐣跺杞�(zhu菐n)璁撻噾铻嶅晢鍝佸彇寰椾笉鍚▍鏀跺叆500钀厓锛岃矤宸�480钀厓銆備笂涓€瀛ｅ害绲�(ji茅)杞�(zhu菐n)鐨勮綁(zhu菐n)璁撻噾铻嶅晢鍝佺殑璨犲樊鐐�50钀厓銆�

宸茬煡锛氱敳閵€琛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄥ潎宸查€氶亷绋呭嫏(w霉)姗熼棞(gu膩n)瑾嶈瓑銆傜敳閵€琛屾彁渚涢噾铻嶆湇鍕�(w霉)閬╃敤鐨勫鍊肩▍绋呯巼鐐�6%銆�

瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屼笉鑰冩叜鍏朵粬鍥犵礌锛屽垎鏋愬洖绛斾笅鍒楀皬椤屻€�

(1)鐢查妧琛屾敮浠樼殑涓嬪垪閫查爡绋呴涓�锛屾簴浜堝緸閵烽爡绋呴涓姷鎵ｇ殑鏄�( )銆�

A.璩煎叆鑷姪瀛樺彇娆炬鐨勯€查爡绋呴15.6钀厓

B.鏀粯閬嬭几鑷姪瀛樺彇娆炬鐨勯€查爡绋呴0.09钀厓

C.鏀粯绉熷叆搴曞晢鐨勯€查爡绋呴5钀厓

D.鏀粯璩煎叆椋熷搧鐨勯€查爡绋呴1.3钀厓

(2)瑷堢畻鐢查妧琛岀暥瀛ｆ彁渚涚洿鎺ユ敹璨婚噾铻嶆湇鍕�(w霉)澧炲€肩▍閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.63.6÷(1+6%)×6%=3.6(钀厓)

B.53÷(1+6%)×6%=3(钀厓)

C.(63.6+53)÷(1+6%)×6%=6.6(钀厓)

D.(63.6+53)×6%=6.996(钀厓)

(3)瑷堢畻鐢查妧琛岀暥瀛ｅ埄鎭敹鍏ョ殑澧炲€肩▍閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.21 200÷(1+6%)×6%=1 200(钀厓)

B.300÷(1+6%)×6%=16.98(钀厓)

C.21 200÷(1+6%)×6%+300×6%=1 218(钀厓)

D.300×6%=18(钀厓)

(4)闂�(gu膩n)浜庣敳閵€琛岄噾铻嶅晢鍝佽綁(zhu菐n)璁撶钩绱嶅鍊肩▍鐨勪笅鍒楄〃杩颁腑锛屾纰虹殑鏄�( )銆�

A.閵峰敭椤嶇偤500钀厓

B.鐣跺涓嶇钩绱嶅鍊肩▍

C.涓婂€嬪搴︾祼(ji茅)杞�(zhu菐n)鐨勮矤宸�50钀厓锛屼笉鍏佽ū鍦ㄧ暥瀛ｆ墸闄�

D.鏈姝ｈ矤宸泩铏х浉鎶靛悗鐨勮矤宸紝鍙互绲�(ji茅)杞�(zhu菐n)鍒颁笅涓€鍊嬬磵绋呭搴�

(1)銆愮瓟妗堛€慉B

銆愯В鏋愩€慍閬搁爡涓嶅緱寰為姺闋呯▍椤嶄腑鎵ｉ櫎锛屽洜鐐烘矑鏈夊彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁�;D閬搁爡鎸夎(gu墨)瀹氫笉寰楀緸閵烽爡绋呴涓墸闄�(灏囪臣閫茶波鐗╃敤浜庤伔宸ョ鍒╁拰鍊嬩汉娑堣不鐨勯€查爡绋呴涓嶅緱寰為姺闋呯▍椤嶄腑鎶垫墸)銆�

(2)銆愮瓟妗堛€慍

銆愯В鏋愩€戠祼(ji茅)绠楁墜绾�(x霉)璨诲拰璩埗绠＄悊璨诲潎鐐虹洿鎺ラ噾铻嶆湇鍕�(w霉)鏀惰不锛屽潎鎳�(y墨ng)绻崇磵澧炲€肩▍锛屾墍浠B闋呴尟瑾�;鍥犵偤閫欏叐闋呮敹鍏ュ潎鐐哄惈绋呮敹鍏�锛屾噳(y墨ng)鎻涚畻鐐轰笉鍚▍鏀跺叆锛屼綔鐐鸿▓绋呬緷鎿�(j霉)锛屾墍浠闋呴尟瑾�銆�

(3)銆愮瓟妗堛€慉

銆愯В鏋愩€戦噾铻嶅悓妤�(y猫)寰€渚嗗埄鎭厤绱嶅鍊肩▍锛屾墍浠CD閬搁爡閷銆�

(4)銆愮瓟妗堛€態

銆愯В鏋愩€戣綁(zhu菐n)璁撻噾铻嶅晢鍝佸嚭鐝�(xi脿n)鐨勬璨犲樊锛屾寜鐩堣櫑鐩告姷鍚庣殑浣欓鐐洪姺鍞銆傝嫢鐩告姷鍚庡嚭鐝�(xi脿n)璨犲樊锛屽彲绲�(ji茅)杞�(zhu菐n)涓嬩竴绱嶇▍鏈熻垏涓嬫湡杞�(zhu菐n)璁撻噾铻嶅晢鍝侀姺鍞鐩告姷锛屼絾骞存湯鏅備粛鍑虹従(xi脿n)璨犲樊鐨�锛屼笉寰楄綁(zhu菐n)鍏ヤ笅涓€鍊嬫渻瑷堝勾搴︺€傛湰瀛ｅ害閲戣瀺鍟嗗搧杞�(zhu菐n)璁撶泩铏х浉鎶靛悗锛屼粛鏈夎矤宸�30钀厓锛屽洜姝ら噾铻嶅晢鍝佽綁(zhu菐n)璁撲笉绻崇磵澧炲€肩▍锛屼絾涔熶笉鑳借綁(zhu菐n)鍏ヤ笅涓€鍊嬪搴�锛屽洜鐐轰笅鍊嬪搴﹀氨閫插叆浜嗕笅涓€鍊嬫渻瑷堝勾搴︺€�

銆愪笉瀹氶爡銆�

A鍗风厵寤犵偤澧炲€肩▍涓€鑸磵绋呬汉锛�2020骞�3鏈堢櫦(f膩)鐢熷涓嬬稉(j墨ng)婵熸キ(y猫)鍕�(w霉)锛�

(1)寰炵厵杈�(n贸ng)铏曡臣閫蹭竴鎵圭厵钁夛紝鏀惰臣鍍规鐐�200钀厓;A鍗风厵寤犺€佹澘浠ュ€嬩汉鍚嶇京寰炵厵杈�(n贸ng)璩煎叆鐑ょ厵钁�10钀厓銆�

(2)灏囧韩瀛樺児鍊�300钀厓鐨勭厵钁夊鎵樼敳寤犲姞宸ユ垚鐓欑挡锛屾敮浠樹笉鍚▍鍔犲伐璨�10钀厓;宸茬煡A鍗风厵寤犲悓椤炵厵绲蹭笉鍚▍鍞児200钀厓锛岀敳寤犲悓椤炵厵绲蹭笉鍚▍鍞児210钀厓銆�

(3)闋�(l菒ng)鐢ㄦ敹鍥炵殑鍏ㄩ儴鐓欑挡绻肩簩(x霉)鍔犲伐鐢熺敘(ch菐n)鍗风厵100绠�;

(4)鐣舵湀鍗风厵鍏ㄩ儴灏嶅閵峰敭锛屽彇寰椾笉鍚▍閵峰敭椤�2 000钀厓銆�

宸茬煡锛氬嵎鐓欐秷璨荤▍瀹氶绋呯巼鐐烘瘡绠�150鍏�锛屾瘮渚嬬▍鐜囩偤56%锛岀厵绲叉秷璨荤▍绋呯巼鐐�30%锛岀厵钁夌▍绋呯巼鐐�20%銆傚児澶栬璨兼寜鐓欒憠鏀惰臣鍍规鐨�10%瑷堝叆鏀惰臣閲戦銆�

瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屼笉鑰冩叜鍏朵粬鍥犵礌锛屽垎鏋愬洖绛斾笅鍒楀皬椤岋紝濡傛湁灏忔暩(sh霉)淇濈暀鏁存暩(sh霉)銆�

(1)A鍗风厵寤犺臣閫茬厵钁夛紝鐣舵湀绻崇磵鐓欒憠绋呯殑鐩搁棞(gu膩n)瑾硶姝ｇ⒑鐨勬槸( )銆�

A.绠楀紡鐐猴細200×20%=40(钀厓)

B.绠楀紡鐐猴細200×(1+10%)×20%=44(钀厓)

C.鐓欒憠绋呮寜鏈堣▓寰�锛孉鍗风厵寤犳噳(y墨ng)浜�3鏈堢祩浜嗕箣鏃ヨ捣30鏃ュ収(n猫i)鐢冲牨绱嶇▍

D.A鍗风厵寤犺€佹澘浠ュ€嬩汉鍚嶇京璩艰卜鐑ょ厵钁変笉绻崇磵鐓欒憠绋�

(2)A鍗风厵寤犲鎵樼敳寤犲姞宸ョ厵绲诧紝鍙楁墭鏂规噳(y墨ng)鐣朵唬鏀朵唬绻崇殑娑堣不绋呯殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�( )銆�

A.200×30%=60(钀厓)

B.(300+10)÷(1-30%)×30%=133(钀厓)

C.210×30%=63(钀厓)

D.(300+10)÷(1+30%)×30%=72(钀厓)

(3)A鍗风厵寤犵暥鏈堢殑鍚勯爡妤�(y猫)鍕�(w霉)涓�锛屼笅鍒楄〃杩版纰虹殑鏄�( )銆�

A.濮旀墭鍔犲伐鏀跺洖鐨勫凡绋呯厵绲茬敤浜庨€ｇ簩(x霉)鐢熺敘(ch菐n)鍗风厵鍙互鎶垫墸宸茬磵鐨勬秷璨荤▍

B.濮旀墭鍔犲伐鏀跺洖鐨勫凡绋呯厵绲茬敤浜庨€ｇ簩(x霉)鐢熺敘(ch菐n)鍗风厵涓嶅緱鎶垫墸宸茬磵鐨勬秷璨荤▍

C.鍗风厵鍦ㄦ壒鐧�(f膩)鐠�(hu谩n)绡€(ji茅)涓嶅緛鏀舵秷璨荤▍

D.鐓欒憠涓嶅爆浜庢秷璨荤▍鐨勫緛绋呰寖鍦�

(4)A鍗风厵寤犵暥鏈堝皪澶栭姺鍞嵎鐓欐噳(y墨ng)鐣剁钩绱嶆秷璨荤▍鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.2 000×56%=1 120(钀厓)

B.2 000×56%+150×100÷10 000=1 122(钀厓)

C.2 000×56%+150×100÷10 000-63=1 059(钀厓)

D.2 000×56%+150×100÷10 000-133=989(钀厓)

(1)銆愮瓟妗堛€態D

銆愯В鏋愩€戠厵钁夌▍鐨勮▓绋呬緷鎿�(j霉)鍖呮嫭绱嶇▍浜烘敮浠樼郸鐓欒憠閵峰敭鑰呯殑鐓欒憠鏀惰臣鍍规鍜屽児澶栬璨�锛孉閬搁爡閷;鐓欒憠绋呮寜鏈堣▓寰�锛岀磵绋呬汉鎳�(y墨ng)浜庣磵绋呯京鍕�(w霉)鐧�(f膩)鐢熸湀绲備簡涔嬫棩璧�15鏃ュ収(n猫i)鐢冲牨绱嶇▍锛孋閬搁爡閷銆�

(2)銆愮瓟妗堛€慍

銆愯В鏋愩€戝鎵樺姞宸ョ殑鎳�(y墨ng)绋呮秷璨诲搧锛屾寜鐓у彈鎵樻柟鐨勫悓椤炴秷璨诲搧鐨勯姺鍞児鏍艰▓绠楃磵绋�锛屾矑鏈夊悓椤炴秷璨诲搧閵峰敭鍍规牸鐨勶紝鎸夌収绲勬垚瑷堢▍鍍规牸瑷堢畻绱嶇▍銆傛噳(y墨ng)绱嶇▍椤�=(鏉愭枡鎴愭湰+鍔犲伐璨�)÷(1-姣斾緥绋呯巼)×姣斾緥绋呯巼銆傛湰椤屽彈鎵樻柟鏈夊悓椤炴秷璨诲搧閵峰敭鍍规牸鏁呬笉闇€瑕佺祫鎴愯▓绋呭児鏍笺€�

(3)銆愮瓟妗堛€慉D

銆愯В鏋愩€戝嵎鐓欏湪鎵圭櫦(f膩)鐠�(hu谩n)绡€(ji茅)鍔犲緛娑堣不绋�銆�

(4)銆愮瓟妗堛€慍

銆愯В鏋愩€戝嵎鐓欏煼(zh铆)琛屽京(f霉)鍚堣▓寰�;浠ュ鎵樺姞宸ユ敹鍥炵殑宸茬▍鐓欑挡鐐哄師鏂欑敓鐢�(ch菐n)鐨勫嵎鐓�锛屽叾宸茬磵鐨勬秷璨荤▍绋呮婧栦簣鎸夌収瑕�(gu墨)瀹氬緸閫ｇ簩(x霉)鐢熺敘(ch菐n)鐨勬噳(y墨ng)绋呮秷璨诲搧鎳�(y墨ng)绱嶆秷璨荤▍绋呴涓姷鎵�銆�

2020骞村悇鍦板崁(q奴)鍒濈礆鏈冭▓鑱风ū婧栬€冭瓑鎵撳嵃姝ｅ湪閫茶涓�锛岀偤浜嗗公鍔╄€冪敓瀹夊績鍙冨姞鑰冭│锛屽皬绶ㄥ缓璀拌€冪敓鍙彁鍓嶅～瀵� 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屽眴鏅傛垜鍊戞渻鍙婃檪鎻愰啋2020骞村悇鐪佸垵绱氭渻瑷堣伔绋辫€冭│鏅傞枔銆佽€冨悗鎴愮妇鏌ヨ鏅傞枔閫氱煡銆�

浠ヤ笂鍏�(n猫i)瀹规槸2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬪瘑瑷�(x霉n)鍒烽鍙婄瓟妗堣В鏋愶細绗洓绔犲鍊肩▍銆佹秷璨荤▍娉曞緥鍒跺害锛屽皬绶ㄧ偤寤ｅぇ鑰冪敓涓婂偝鏇村2020骞村垵绱氭渻瑷堣伔绋便€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬭€冮粸瑭﹂銆佽€冨墠瀵嗛銆佹骞寸湡椤�锛屽彲榛炴搳“鍏嶈不涓嬭級”鎸夐垥鍚庨€插叆涓嬭級闋侀潰銆�