8鏈�1鏃ヤ笂鍗堝垵绱氭渻瑷�(j矛)瀵�(sh铆)鍕�(w霉)鐪熼绛旀锛屽儏渚涘弮鑰�

浠ヤ笂鍒嗕韩閮ㄥ垎鐪熼绛旀锛屽厤璨�(f猫i)榛�(di菐n)鎿婁笅杓夊畬鏁寸増鐪熼>>2022骞村垵绱氭渻瑷�(j矛)銆婂垵绱氭渻瑷�(j矛)瀵�(sh铆)鍕�(w霉)銆嬭€冭│鐪熼鍙婄瓟妗堣В鏋�8.1涓婂崍

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1-鎿�(d膩n)浠诲柈浣嶆渻瑷�(j矛)姗�(j墨)妲�(g貌u)璨�(f霉)璨�(z茅)浜�(鏈冭▓(j矛)涓荤浜哄摗鐨�)锛屾噳(y墨ng)鐣�(d膩ng)鍏峰倷鏈冭▓(j矛)甯互涓婂皥妤�(y猫)鎶€琛�(sh霉)鑱峰嫏(w霉)璩囨牸鎴栬€呭緸浜嬫渻瑷�(j矛)宸ヤ綔涓嶅皯浜�( )骞淬€�

1骞�

2骞�

3骞�

5骞�

銆愮瓟妗堛€慍

銆愯В鏋愩€戞渻瑷�(j矛)姗�(j墨)妲�(g貌u)璨�(f霉)璨�(z茅)浜�銆佹渻瑷�(j矛)涓荤浜哄摗鎳�(y墨ng)鐣�(d膩ng)鍏峰倷涓嬪垪鍩烘湰姊濅欢锛�(1)鍫�(ji膩n)鎸佸師鍓�锛屽粔娼斿鍏�;(2)鍏峰倷鏈冭▓(j矛)甯互涓婂皥妤�(y猫)鎶€琛�(sh霉)鑱峰嫏(w霉)璩囨牸鎴栬€呭緸浜嬫渻瑷�(j矛)宸ヤ綔涓嶅皯浜�3骞�;(3)鐔熸倝鍦嬪璨�(c谩i)缍�(j墨ng)娉曞緥銆佹硶瑕�(gu墨)銆佽(gu墨)绔犲拰鏂归嚌銆佹斂绛�锛屾帉鎻℃湰琛屾キ(y猫)妤�(y猫)鍕�(w霉)绠＄悊鐨勬湁闂�(gu膩n)鐭ヨ瓨;(4)鏈夎純寮�(qi谩ng)鐨勭祫绻旇兘鍔�;(5)韬珨鐙€娉佽兘澶犻仼鎳�(y墨ng)鏈伔宸ヤ綔鐨勮姹�銆�

2-鏌愬眳姘戜紒妤�(y猫)锛�2018骞磋▓(j矛)鍏ユ垚鏈€佽不(f猫i)鐢ㄧ殑瀵�(sh铆)鐧�(f膩)宸ヨ硣绺介鐐�400钀厓锛屾敮鍑鸿伔宸ョ鍒╄不(f猫i)55钀厓锛岃伔宸ユ暀鑲茬稉(j墨ng)璨�(f猫i)10钀厓锛屾挜绻宠伔宸ュ伐鏈冪稉(j墨ng)璨�(f猫i)20钀厓锛岃┎浼佹キ(y猫)鏈勾瑷�(j矛)绠楁噳(y墨ng)绱嶇▍鎵€寰楅鏅�(sh铆)锛屾簴(zh菙n)浜堝湪绋呭墠鎵ｉ櫎鐨勫伐璩囧拰涓夐爡(xi脿ng)缍�(j墨ng)璨�(f猫i)鍚堣▓(j矛)鐐�( )钀厓銆�

A.400+400*14%+400*2%+400*8%=496钀厓

B.400+55+400*2%+10=473钀厓

C.400+55+10+20=485钀厓

D.400+400*14%+10+20=486钀厓

銆愮瓟妗堛€態

3-鐢插叕鍙歌睛鐞嗘棩甯哥稉(j墨ng)鐕熸椿鍕曡硣閲戞敹浠樺強鍏跺伐璩囥€佺崕閲戝拰鐝�(xi脿n)閲戞敮鍙栫殑閵€琛岃超鎴舵槸( )

A.鑷ㄦ檪(sh铆)瀛樻璩埗

B.涓€鑸瓨娆捐超鎴�

C.鍩烘湰瀛樻璩埗

D.灏堢敤瀛樻璩埗

銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋�(xi脿ng)C绗﹀悎椤屾剰锛屽瓨娆句汉鏃ュ父缍�(j墨ng)鐕熸椿鍕曠殑璩囬噾鏀朵粯鍙婂叾宸ヨ硣銆佺崕閲戝拰鐝�(xi脿n)閲戠殑鏀彇锛屾噳(y墨ng)閫氶亷鍩烘湰瀛樻璩埗杈︾悊銆傛晠閬窩銆�

浠ヤ笂鍒嗕韩閮ㄥ垎鐪熼绛旀锛屽厤璨�(f猫i)榛�(di菐n)鎿婁笅杓夊畬鏁寸増鐪熼>>2022骞村垵绱氭渻瑷�(j矛)銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬭€冭│鐪熼鍙婄瓟妗堣В鏋�8.1涓婂崍

8鏈�1鏃ヤ笅鍗堝垵绱氭渻瑷�(j矛)瀵�(sh铆)鍕�(w霉)鐪熼绛旀锛岀敱鑰冪敓鍥炴喍鏁寸悊锛屽儏渚涘弮鑰�

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1-鏌愪紒妤�(y猫)2018骞�12鏈�31鏃ュ瓨璨ㄧ殑璩潰浣欓鐐�20 000鍏�锛岄爯(y霉)瑷�(j矛)鍙畩鐝�(xi脿n)鍑堝€肩偤19 000鍏�銆�2019骞�12鏈�31鏃ュ瓨璨ㄧ殑璩潰浣欓浠嶇偤20 000鍏�锛岄爯(y霉)瑷�(j矛)鍙畩鐝�(xi脿n)鍑堝€肩偤21 000鍏�銆傚墖2019骞村勾鏈噳(y墨ng)杞�(zhu菐n)鍥炵殑瀛樿波璺屽児(ji脿)婧�(zh菙n)鍌欑偤()鍏冦€�

A.1 000

B.2 000

C.9 000

D.3 000

銆愮瓟妗堛€慉

銆愯В鏋愩€�2018骞�12鏈�31鏃�锛屽瓨璨ㄦ垚鏈珮浜庡彲璁婄従(xi脿n)鍑堝€�锛屽瓨璨ㄧ櫦(f膩)鐢熸笡鍊硷紝鎳�(y墨ng)灏嶈┎瀛樿波瑷�(j矛)鎻愯穼鍍�(ji脿)婧�(zh菙n)鍌�20 000-19 000=1 000鍏�;2019骞�12鏈�31鏃ュ湪鍘熷凡瑷�(j矛)鎻愮殑瀛樿波璺屽児(ji脿)婧�(zh菙n)鍌欓噾椤嶅収(n猫i)杞�(zhu菐n)鍥�銆�

2-鏍规摎(j霉)绉戠洰鍖附琛ㄧ櫥瑷樼附鍒嗛璩紝鍦ㄨ兘澶犻€�(j矛n)琛岀櫦(f膩)鐢熼瑭︾畻骞宠　鐨勫悓鏅�(sh铆)涔熻捣鍒颁簡( )鐨勪綔鐢�銆�

A.绨″寲鍫�(b脿o)琛ㄧ殑绶ㄥ埗

B.绨″寲鏄庣窗(x矛)鍒嗛璩伐浣�

C.娓呮櫚鍙嶆槧绉戠洰涔嬮枔鐨勫皪鎳�(y墨ng)闂�(gu膩n)绯�

D.绨″寲鐧昏绺藉垎椤炶超宸ヤ綔

銆愮瓟妗堛€慏

銆愯В鏋愩€戠鐩尟绺借〃璩嫏(w霉)铏曠悊绋嬪簭鐨勫劒(y艒u)榛�(di菐n)鏄笡杓曚簡鐧昏绺藉垎椤炶超鐨勫伐浣滈噺锛屾槗浜庣悊瑙�锛屾柟渚垮(xu茅)缈�(x铆)锛屽苟鍙仛鍒拌│绠楀钩琛�銆傜鐩尟绺借〃璩嫏(w霉)铏曠悊绋嬪簭锛屾槸鎸囨牴鎿�(j霉)瑷樿超鎲戣瓑瀹氭湡绶ㄥ埗绉戠洰鍖附琛�锛屽啀鏍规摎(j霉)绉戠洰鍖附琛ㄧ櫥瑷樼附鍒嗛璩殑涓€绋超鍕�(w霉)绋嬪簭?锛熼绻€R绺借〃璩嫏(w霉)铏曠悊绋嬪簭锛岄仼鐢ㄤ簬缍�(j墨ng)婵�(j矛)妤�(y猫)鍕�(w霉)杓冨鐨勫柈浣�銆�

3-浼佹キ(y猫)灏嶅線渚嗘闋�(xi脿ng)閫�(j矛n)琛屾竻鏌ユ檪(sh铆)锛岄噰鐢ㄧ殑鏂规硶鏄�(銆€銆€)銆�

A.瀵�(sh铆)鍦扮洡榛�(di菐n)娉�

B.鎶€琛�(sh霉)鎺ㄧ畻娉�

C.鐧�(f膩)鍑借璀夋硶

D.瀵�(sh铆)鐗╃洡榛�(di菐n)娉�

銆愮瓟妗堛€慍

4-鏌愪紒妤�(y猫)2020骞�11鏈堢櫦(f膩)鐢熶互涓嬬稉(j墨ng)婵�(j矛)妤�(y猫)鍕�(w霉)锛氭敮浠樺皥瑷�(sh猫)閵峰敭姗�(j墨)妲�(g貌u)鐨勫浐瀹氳硣鐢�(ch菐n)淇悊璨�(f猫i)3钀厓;浠ｅ閵峰敭鍟嗗搧閬�(y霉n)闆滆不(f猫i)2钀厓;绲�(ji茅)杞�(zhu菐n)闅ㄥ悓鍟嗗搧鍑哄敭鍠崹(d煤)瑷�(j矛)鍍�(ji脿)鍖呰鐗╂垚鏈�5钀厓;鎸夋硶瀹氳姹傚皪鏈湀宸插敭鍟嗗搧瑷�(j矛)鎻愮敘(ch菐n)鍝佽唱(zh矛)閲忎繚璀夎不(f猫i)鐢�1钀厓;鏀粯瑷磋璨�(f猫i)8钀厓銆傚墖瑭蹭紒妤�(y猫)11鏈堜唤鎳�(y墨ng)瑷樺叆“閵峰敭璨�(f猫i)鐢�”绉戠洰鐨勯噾椤嶇偤(銆€銆€)钀厓銆�

A.9

B.4

C.11

D.6

銆愮瑸妗堛€態

銆愯В鏋愩€戝皥瑷�(sh猫)閵峰敭姗�(j墨)妲�(g貌u)鐨勫浐瀹氳硣鐢�(ch菐n)淇悊璨�(f猫i)3钀厓瑷�(j矛)鍏ラ姺鍞不(f猫i)鐢�;浠ｅ閵峰敭鍟嗗搧閬�(y霉n)闆滆不(f猫i)2钀厓瑷�(j矛)鍏ユ噳(y墨ng)鏀惰超娆�;闅ㄥ悓鍟嗗搧鍑哄敭鍠崹(d煤)瑷�(j矛)鍍�(ji脿)鍖呰鐗╂垚鏈�5钀厓瑷�(j矛)鍏ュ叾浠栨キ(y猫)鍕�(w霉)鎴愭湰;璩�(zh矛)閲忎繚璀夎不(f猫i)鐢�1钀厓瑷�(j矛)鍏ラ姺鍞不(f猫i)鐢�;瑷磋璨�(f猫i)8钀厓瑷�(j矛)鍏ョ鐞嗚不(f猫i)鐢ㄣ€�

5-涓嬪垪鍚勯爡(xi脿ng)涓�锛屽彲浠ョ⒑瑾�(r猫n)鐐烘姇璩囨€ф埧鍦扮敘(ch菐n)鐨勬槸(銆€銆€)銆�

A.浼佹キ(y猫)璩煎叆瀵瓧妯撲綔鐐虹稉(j墨ng)鐕熻睛鍏牬鎵€

B.浼佹キ(y猫)璩煎叆鐨勫湡鍦版簴(zh菙n)鍌欒嚜琛屽缓閫犲粻鎴�

C.浼佹キ(y猫)鑷寤洪€犺睛鍏〒閬�(d谩)鍒伴爯(y霉)瀹氬彲浣跨敤鐙€鎱�(t脿i)锛屾簴(zh菙n)鍌欏皪澶栧嚭绉�

D.鎴垮湴鐢�(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)闁嬬櫦(f膩)鐨勫晢鍝佹埧涓嶅啀閵峰敭锛屽缓閫犲畬鎴愭檪(sh铆)鐩存帴灏嶅鍑虹

銆愮瓟妗堛€慏

銆愯В鏋愩€戦伕闋�(xi脿ng)A瑷�(j矛)鍏ュ浐瀹氳硣鐢�(ch菐n);閬搁爡(xi脿ng)B瑷�(j矛)鍏ョ劇褰㈣硣鐢�(ch菐n);閬搁爡(xi脿ng)C瑷�(j矛)鍏ュ浐瀹氳硣鐢�(ch菐n)銆�

6-鐢�銆佷箼鍏徃鍧囩偤澧炲€肩▍涓€鑸磵绋呬汉锛屽鍊肩▍绋呯巼鐐�13%锛岀敳鍏徃2021骞�12鏈�5鏃ュ悜涔欏叕鍙搁姺鍞晢鍝佷竴鎵�锛屽児(ji脿)娆�100钀厓锛岀敱浜庢垚鎵硅臣璨�锛岀敳鍏徃绲︿簣涔欏叕鍙�5%鐨勫晢妤�(y猫)鎶樻墸锛屽苟涓旇(gu墨)瀹氫簡鐝�(xi脿n)閲戞姌鎵ｇ殑姊濅欢鐐�2/10锛孨/20(瑷�(j矛)绠楃従(xi脿n)閲戞姌鎵ｆ檪(sh铆)锛屼笉鑰冩叜澧炲€肩▍)锛岃┎鎵瑰晢鍝佺殑鎴愭湰鐐�80钀厓锛岀敳鍏徃鍩轰簬灏嶄箼鍏徃鐨勪簡瑙ｏ紝闋�(y霉)瑷�(j矛)涔欏叕鍙�10澶╁収(n猫i)浠樻鐨勬鐜囩偤90%锛�10澶╁悗浠樻鐨勬鐜囩偤10%銆傜敳鍏徃瑾�(r猫n)鐐烘寜鐓ф渶鍙兘鐧�(f膩)鐢熼噾椤嶈兘澶犳洿濂藉湴闋�(y霉)娓叾鏈夋瑠(qu谩n)鐛插彇鐨勫皪鍍�(ji脿)閲戦銆備箼鍏徃浜�12鏈�13鏃ユ敮浠樹簡涓婅堪娆鹃爡(xi脿ng)锛屽墖鐢插叕鍙镐笅鍒楄檿鐞嗕腑涓嶆纰虹殑鏄�(銆€銆€)銆�

A.纰鸿獚(r猫n)涓荤嚐妤�(y猫)鍕�(w霉)鏀跺叆閲戦鐐�100钀厓

B.纰鸿獚(r猫n)澧炲€肩▍閵烽爡(xi脿ng)绋呴鐐�12.35钀厓

C.纰鸿獚(r猫n)涓荤嚐妤�(y猫)鍕�(w霉)鎴愭湰鐐�80钀厓

D.鐢插叕鍙稿(sh铆)闅涙敹鍥炲児(ji脿)娆剧偤105.45钀厓

銆愮瓟妗堛€慉

銆愯В鏋愩€戝€燂細鎳�(y墨ng)鏀惰超娆� 105.45

璨革細涓荤嚐妤�(y猫)鍕�(w霉)鏀跺叆 (100×95%×98%)93.1

鎳�(y墨ng)浜ょ▍璨�(f猫i)——鎳�(y墨ng)浜ゅ鍊肩▍(閵烽爡(xi脿ng)绋呴)(100×95%×13%)12.35

鍊燂細涓荤嚐妤�(y猫)鍕�(w霉)鎴愭湰 80

璨革細搴瓨鍟嗗搧 80

7-浼佹キ(y猫)涓嬪垪鍚勯爡(xi脿ng)娆�(qu谩n)鐩婃€ф姇璩囦腑锛屼笉鑳戒綔鐐洪暦鏈熻偂娆�(qu谩n)鎶曡硣鏍哥畻鐨勬槸(銆€銆€)銆�

A.灏嶅瓙鍏徃鐨勬姇璩�

B.灏嶅悎鐕熶紒妤�(y猫)鐨勬姇璩�

C.灏嶈伅(li谩n)鐕熶紒妤�(y猫)鐨勬姇璩�

D.鐒℃帶鍒�銆侀噸澶у奖闊跨殑灏嶅鎶曡硣

銆愮瓟妗堛€慏

浠ヤ笂鍒嗕韩閮ㄥ垎鐪熼绛旀锛屽厤璨�(f猫i)榛�(di菐n)鎿婁笅杓夊畬鏁寸増鐪熼>>2022骞村垵绱氭渻瑷�(j矛)銆婂垵绱氭渻瑷�(j矛)瀵�(sh铆)鍕�(w霉)銆嬭€冭│鐪熼鍙婄瓟妗堣В鏋�8.1涓嬪崍

8鏈�1鏃ヤ笅鍗堢稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)鐪熼绛旀锛岀敱鑰冪敓鍥炴喍鏁寸悊锛屽儏渚涘弮鑰�

涓€銆佸柈閬�

1-2021 骞�2鏈�1鏃�锛屽妷鏌愬埌鐢插叕鍙镐笂鐝紝姣忔湀宸ヨ硣3 000 鍏�锛�2021 骞�4 鏈�1 鏃ワ紝瑷傜珛鏇搁潰鍕炲嫊鍚堝悓锛岀敳鍏徃鎳�(y墨ng)鍚戝妷鏌愭敮浠樼殑2鏈堝拰3鏈堢殑宸ヨ硣绺介鐐�( )銆�

A.9 000

B.12 000

C.6 000

D.3 000

銆愮瓟妗堛€慉

銆愯В鏋愩€戠敤浜哄柈浣嶈嚜鐢ㄥ伐涔嬫棩璧疯秴閬�1鍊嬫湀涓嶆豢1骞存湭鑸囧嫗鍕曡€呰▊绔嬫浉闈㈠嫗鍕曞悎鍚岀殑锛屾噳(y墨ng)鐣�(d膩ng)鍚戝嫗鍕曡€呮瘡鏈堟敮浠�2鍊嶇殑宸ヨ硣銆�2鏈堟敮浠樺伐璩囬鐐�3000鍏�锛�3鏈堝洜鏈敖瑷傚嫗鍕曞悎鍚屾噳(y墨ng)鏀粯宸ヨ硣椤嶇偤3000×2=6000鍏�锛屽悎瑷�(j矛)绺介3000+6000=9000鍏�銆�

2-鐢茬煶鍖栧叕鍙�2021骞�11鏈堢敓鐢�(ch菐n)姹芥补6000鍣�锛屽叾涓�5000鍣稿皪澶栭姺鍞�锛�20鍣稿爆浜庢湰鍠綅杌婅紱浣跨敤锛�50鍣稿爆浜庤磰鍔╁叾浠栧柈浣�锛屽凡鐭ユ苯娌�1鍣�=1388鍗囷紝姹芥补娑堣不(f猫i)绋呯▍鐜囩偤1.52鍏�/鍗�锛岃┎浼佹キ(y猫)鎳�(y墨ng)绻崇磵娑堣不(f猫i)绋�( )銆�

A.6000×1388x1.52

B.(5000+20+50)x1388×1.52

C.(5000+50)x1388x1.52

D. (5000+20)x1388×1.52

銆愮瓟妗堛€態

銆愯В鏋愩€戠磵绋呬汉灏囪嚜鐢�(ch菐n)鑷敤鐨勬噳(y墨ng)绋呮秷璨�(f猫i)鍝佺敤浜庣敓鐢�(ch菐n)闈炴噳(y墨ng)绋呮秷璨�(f猫i)鍝併€佸湪寤哄伐绋�銆佺鐞嗛儴闁€銆侀潪鐢熺敘(ch菐n)姗�(j墨)妲�(g貌u)銆佹彁渚涘嫗鍕�(w霉)銆侀璐�銆佽磰鍔┿€侀泦璩�銆佸唬鍛�銆佹ǎ鍝�銆佽伔宸ョ鍒�銆佺崕鍕电瓑鏂归潰锛屼簬绉婚€佷娇鐢ㄦ檪(sh铆)绻崇磵娑堣不(f猫i)绋�銆傛墍浠ユ噳(y墨ng)瑭茬钩绱嶆秷璨�(f猫i)绋呯殑鏄�:5000+20+50=5070鍣革紝娑堣不(f猫i)绋呯偤5070×1388×1.52锛屾湭閵峰敭鐨�6000-5070=930鍣镐笉绻崇磵娑堣不(f猫i)绋�銆�

3-2013骞�3鏈�12鏃�,鍚虫煇鎳�(y墨ng)鑱樺埌鐢插叕鍙稿伐浣�,姣忔湀闋�(l菒ng)鍙栧伐璩�2000鍏�,鐩磋嚦2014骞�2鏈�12鏃ョ敳鍏徃鏂硅垏鍏惰▊绔嬫浉鑰屽嫗鍕曞悎鍚�銆傛湭鍙婃檪(sh铆)瑷傜珛鏇搁潰鍕炲嫊鍚堝悓鐨勫伐璩囪(b菙)鍎熺偤( )銆�

A.18000鍏�

B.20000鍏�

C.22000鍏�

D.44000鍏�

銆愮瓟妗堛€態

銆愯В鏋愩€�(1)鐢ㄤ汉鍠綅鑷敤宸ヤ箣鏃ヨ捣瓒呴亷1鍊嬫湀涓嶆豢1骞存湭鑸囧嫗鍕曡€呰▊绔嬫浉闈㈠嫗鍕曞悎鍚岀殑锛屾噳(y墨ng)鐣�(d膩ng)鍚戝嫗鍕曡€呮瘡鏈堟敮浠�2鍊嶇殑宸ヨ硣锛岃捣绠楁檪(sh铆)闁撶偤鐢ㄥ伐涔嬫棩璧锋豢1鍊嬫湀鐨勬鏃ワ紝鎴鏅�(sh铆)闁撶偤瑁�(b菙)瑷傛浉闈㈠嫗鍕曞悎鍚岀殑鍓嶄竴鏃�锛屽嵆 2013骞�4鏈�12鏃2014骞�2鏈�11鏃�锛屽叡瑷�(j矛)10鍊嬫湀;

(2)鐢变簬鐢插叕鍙告瘡鏈堝凡缍�(j墨ng)鍚戝惓鏌愭甯告敮浠樹簡2000鍏�锛屽洜姝わ紝鐢插叕鍙告噳(y墨ng)鍚戝惓鏌愯(b菙)鍎�?sh霉)鎱曠棨~=2000×10鍊嬫湀=20000(鍏�)銆�

4-鐢蹭唬鐞嗚璩(j墨)妲�(g貌u)鎿仒寮垫煇鎿�(d膩n)浠讳富绠′唬鐞嗚璩キ(y猫)鍕�(w霉)鐨勮矤(f霉)璨�(z茅)浜�锛屽嫉鏌愬皻涓嶅叿鏈夋渻瑷�(j矛)甯互涓婂皥妤�(y猫)鎶€琛�(sh霉)鑱峰嫏(w霉)璩囨牸鍓囧叾寰炰簨鏈冭▓(j矛)宸ヤ綔鐨勬渶浣庡勾闄愮偤( )銆�

A.1骞�

B.2骞�

C.3骞�

D.4骞�

銆愮瓟妗堛€慍

5-鐢插叕鍙稿畨鎺掑鏌愬湪2022骞�1鏈�1鏃�(鍏冩棪)銆�8鏃�(鏄熸湡鍏�)鍜�15鏃�(鏄熸湡鍏�)鍔犵彮3澶�锛屽悗瑁�(b菙)浼�3澶�銆傚嫗鍕曞悎鍚岀磩瀹氬鏌愮殑鏃ュ伐璩囩偤300鍏冪敳鍏徃鎳�(y墨ng)鍚�?q奴)O鏌愭敮浠�2022骞�1鏈堝姞鐝伐璩囨渶浣庣偤( )銆�

A.1500鍏�

B.900鍏�

C.0鍏�

D.1200鍏�

銆愮瓟妗堛€態

6-2021骞�11鏈堢敳浼佹キ(y猫)閫�(j矛n)鍙�3杓涘皬姹借粖鐢ㄤ簬鏃ュ父缍�(j墨ng)鐕熸椿鍕�锛岄棞(gu膩n)绋呭畬绋呭児(ji脿)鏍肩偤285钀厓,绻崇磵閫�(j矛n)鍙ｉ棞(gu膩n)绋�85.5钀厓銆佹秷璨�(f猫i)绋�18.75钀厓銆傝▓(j矛)绠楃敳浼佹キ(y猫)鐣�(d膩ng)鏈堣粖杓涜臣缃▍瑷�(j矛)绋呭児(ji脿)鏍肩殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�( )

A.285-85.5+18.75=218.25(钀厓)

B.285+85.5+18.75=389.25(钀厓)

C.285-85.5-18.75=180.75(钀厓)

D.285+85.5-18.75=351.75(钀厓)

銆愮瓟妗堛€態

鍥�銆佷笉瀹氶爡(xi脿ng)

1-鐢插叕鍙哥偤灞呮皯浼佹キ(y猫)锛�2022骞寸櫦(f膩)鐢熸キ(y猫)鍕�(w霉)濡備笅:

(1)瑷�(sh猫)鍌欓姺鍞敹鍏�2000钀厓锛岃ō(sh猫)鍌欑璩冩敹鍏�300钀厓锛岄妧琛屽瓨娆惧埄鎭敹鍏�17.5钀厓,寰炶鎶曡硣鐨勬湭涓婂競灞呮皯浼佹キ(y猫)鍙栧緱鑲℃伅200钀厓銆�

(2)鑸囩敓鐢�(ch菐n)缍�(j墨ng)鐕熸椿鍕曟湁闂�(gu膩n)鐨勬キ(y猫)鍕�(w霉)鎷涘緟璨�(f猫i)鏀嚭50钀厓銆�

(3)绗﹀悎姊濅欢鐨勫唬鍛婅不(f猫i)鍜屾キ(y猫)鍕�(w霉)瀹ｅ偝璨�(f猫i)鏀嚭390钀厓銆�

(4)2鏈堥€�(j矛n)鍙ｄ竴鑷虹敓鐢�(ch菐n)瑷�(sh猫)鍌欏苟鎶曞叆浣跨敤,鍚戞捣

闂�(gu膩n)绻崇磵闂�(gu膩n)绋呭強澧炲€肩▍锛屽彇寰楁捣闂�(gu膩n)闁嬪叿鐨勬捣闂�(gu膩n)閫�(j矛n)鍙ｅ鍊肩▍灏堢敤绻虫鏇搞€�10鏈堝洜缍�(j墨ng)鐕熸キ(y猫)鍕�(w霉)瑾�(di脿o)鏁�,瑭茶ō(sh猫)鍌欒檿浜庨枒缃媭鎱�(t脿i)锛岀敳鍏徃12鏈堝皣瑭茶ō(sh猫)鍌欒綁(zhu菐n)璁�銆�

1.灞簬浼佹キ(y猫)鎵€寰楃▍鍏嶇▍鏀跺叆鐨勬槸( )

A.瑷�(sh猫)鍌欓姺鍞敹鍏�2000钀厓

B.閵€琛屽瓨娆惧埄鎭敹鍏�17.5钀厓

C.寰炶鎶曡硣鐨勬湭涓婂競灞呮皯浼佹キ(y猫)鍙栧緱鑲℃伅200钀厓

D.瑷�(sh猫)鍌欑璩冩敹鍏�300钀厓

銆愮瓟妗堛€慍

2.鍏佽ū鎵ｉ櫎鐨勬キ(y猫)鍕�(w霉)鎷涘緟璨�(f猫i)鏀嚭鏄�( )

A.11.5钀厓

B.17.5钀厓

C.20钀厓

D.14钀厓

銆愮瓟妗堛€慉

3.鍏佽ū鎵ｉ櫎鐨勫唬鍛婅不(f猫i)鍜屾キ(y猫)鍕�(w霉)瀹ｅ偝璨�(f猫i)鏀嚭鏄�( )

A.345

B.350

C.335

D.285

銆愮瓟妗堛€� A

4.鐢插叕鍙�2021骞撮€�(j矛n)鍙ｅ強杞�(zhu菐n)璁撶敓鐢�(ch菐n)瑷�(sh猫)鍌欑殑涓嬪垪绋呭嫏(w霉)铏曠悊涓�锛屾纰虹殑鏄�( )

A.閫�(j矛n)鍙ｇ敓鐢�(ch菐n)瑷�(sh猫)鍌欐寜绲勬垚瑷�(j矛)绋呭児(ji脿)鏍煎拰瑕�(gu墨)瀹氱殑绋呯巼瑷�(j矛)绠楀悜娴烽棞(gu膩n)绻崇磵澧炲€肩▍

B.杞�(zhu菐n)璁撶敓鐢�(ch菐n)瑷�(sh猫)鍌欐寜澧炲€肩▍绨℃槗瑷�(j矛)绋呮柟娉曡▓(j矛)绠楁噳(y墨ng)绻崇磵鐨勫鍊肩▍

C.閫�(j矛n)鍙ｇ敓鐢�(ch菐n)瑷�(sh猫)鍌欑钩绱嶇殑闂�(gu膩n)绋呰▓(j矛)鍏ヨ┎瑷�(sh猫)鍌欑殑瑷�(j矛)绋呭熀绀�(ch菙)

D.閫�(j矛n)鍙ｇ敓鐢�(ch菐n)瑷�(sh猫)鍌欑敱娴烽棞(gu膩n)浠ｅ緛鐨勫鍊肩▍瑷�(j矛)鍏ヨ┎瑷�(sh猫)鍌欑殑瑷�(j矛)绋呭熀绀�(ch菙)

銆愮瓟妗堛€� AC

2-鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉2021骞�5鏈堟湁闂�(gu膩n)鐢熺敘(ch菐n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)浠ラ倓鏈姺鍞柟寮忓悜涔欒睛鍏ō(sh猫)鍌欑璩冨叕鍙搁姺鍞竴鎵硅睛鍏锛屽彇寰楀惈澧炲€肩▍閵峰敭169500鍏冿紝鍚堝悓绱勫畾鐢插叕鍙�5骞村悜涔欓€€閭勫叏閮ㄨ波娆剧殑80%

(2)閵峰敭鍝″伐涔樺潗椋涙(j墨)鍑哄樊锛屽彇寰楁敞鏄庡摗宸ヨ韩浠戒俊鎭殑鑸┖閬�(y霉n)杓搁浕瀛愬绁ㄨ绋嬪柈锛岀エ鍍�(ji脿)鍚堣▓(j矛)87200鍏�銆佹皯鑸櫦(f膩)灞曞熀閲�2000鍏�銆�

(3)澶栬臣300姊濈┖瑾�(di脿o)鐧�(f膩)鑱峰伐绂忓埄

(4)濮旀墭鍔犲伐瀵�(sh铆)鏈ㄦ浉鏌滅崕鍕靛摗宸�

(5)鑷敘(ch菐n)鏈冭妗屼氦绲︿笝瀹跺叿鍩庝唬閵�

(6)璩奸€�(j矛n)鐨勬(j墨)搴婃姇璩囩郸涓佸鍏峰伐寤�

(7)鍑虹涓€铏曠稉(j墨ng)鐕熺敤鎴�

宸辩煡:閵峰敭澧炲€肩▍绋呯巼鐐�13%锛岃臣閫�(j矛n)鑸┖鏃呭閬�(y霉n)杓告湇鍕�(w霉)閫�(j矛n)闋�(xi脿ng)绋呴9%锛屽彇寰楁墸绋呮啈璀夊潎绗﹀悎瑕�(gu墨)瀹氾紝骞朵簬鐣�(d膩ng)鏈堟墸闄�銆�

1.瑷�(j矛)绠楅姺鍞睛鍏澧炲€肩▍閵烽爡(xi脿ng)绋呮纰虹殑( ) 銆�

A.1695000× (1-80%):(1+13%) ×13%

B.1695000×80%×13%

C.1695000×13%

D.1695000÷ (1+13%)X13%

銆愮瓟妗堛€慏

2.瑷�(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堝彇寰楄埅绌洪亱(y霉n)杓搁浕瀛愬绁ㄨ绋嬪柈锛屾簴(zh菙n)浜堟姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴鏄�( )銆�

A.87200÷(1+9%)×9%

B.[87200÷(1+9%)+2000]×9%

C. 87200×9%

D. (87200+2000) X9%

銆愮瓟妗堛€� A

3.鎳�(y墨ng)鐣�(d膩ng)瑕栧悓閵峰敭澧炲€肩▍鐨勬槸( )

A.濮旀墭鍔犲伐瀵�(sh铆)鏈ㄦ浉鏌滅崕绲﹀摗宸�

B.灏囪臣閫�(j矛n)鐨勬(j墨)搴婁綔鐐烘姇璩囩郸涓佸鍏峰伐寤�

C.璩囩敘(ch菐n)鏈冭妗屼氦绲︿笝瀹跺叿鍩庝唬閵�

D.澶栬臣300鑷虹┖瑾�(di脿o)鐧�(f膩)鑱峰伐绂忓埄

銆愮瓟妗堛€慉BC

4.鐢插叕鍙稿嚭绉熺稉(j墨ng)鐕熺敤鎴跨钩绱嶇殑绋呰不(f猫i)鏄�( )銆�

A.鎴跨敘(ch菐n)绋�

B.濂戠▍

C.澧炲€肩▍

D.鍦熷湴澧炲€肩▍

銆愮瓟妗堛€慉C

3-鐢插粻鐐哄鍊肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬭憽钀勯厭鐨勭敓鐢�(ch菐n)鍜岄姺鍞キ(y猫)鍕�(w霉)锛�2019骞�9鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓�:

(1)閫�(j矛n)鍙ｉ噣閰掕ō(sh猫)鍌�锛屽彇寰楁捣闂�(gu膩n)閫�(j矛n)鍙ｅ鍊肩▍灏堢敤绻虫鏇革紝娉ㄦ槑绋呴160000鍏�銆�

(2)鏀粯钁¤悇閰掑唬鍛婅不(f猫i)锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庨噾椤�300000鍏�锛岀▍椤�18000鍏�銆�

(3)鏀粯閵峰敭钁¤悇閰掗亱(y霉n)杓歌不(f猫i)鍙栧緱澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�2200鍏冦€�

(4)閵峰敭W鍝佺墝钁¤悇閰�锛屽彇寰楀惈澧炲€肩▍鍍�(ji脿)娆�5220000鍏冿紝鍙︽敹鍙栧劒(y艒u)璩�(zh矛)璨�(f猫i)116000鍏�銆�

(5)灏�100绠辫嚜鐢�(ch菐n)Y鍝佺墝钁¤悇閰掍綔鐐虹鍒╁悜鍝″伐鍏嶈不(f猫i)鐧�(f膩)鏀�銆傚悓椤炶憽钀勯厭鍚鍊肩▍骞冲潎鍞児(ji脿)1037.04鍏�/绠�銆�

(6)涓婃湡鐣欐姷澧炲€肩▍绋呴鐐�106000鍏�銆�

宸茬煡:澧炲€肩▍绋呯巼鐐�13%锛岃憽钀勯厭娑堣不(f猫i)绋呯▍鐜囩偤10%锛屽彇寰楃殑鎵ｇ▍鎲戣瓑鍧囧凡閫氶亷绋呭嫏(w霉)姗�(j墨)闂�(gu膩n)瑾�(r猫n)璀�銆傝姹�:鏍规摎(j霉)涓婅堪璩囨枡锛屼笉鑰冩叜鍏朵粬鍥犵礌鍒嗘瀽鍥炵瓟涓嬪垪灏忛銆�

1.鐢插粻鐨勪笅鍒楅€�(j矛n)闋�(xi脿ng)绋呴涓�锛屾簴(zh菙n)浜堝緸閵烽爡(xi脿ng)绋呴涓姷鎵ｇ殑鏈�()

A.涓婃湡鐣欐姷澧炲€肩▍绋呴106000鍏�

B.鏀粯閵峰敭钁¤悇閰掗亱(y霉n)杓歌不(f猫i)鐨勯€�(j矛n)闋�(xi脿ng)绋呴2200鍏�

C.鏀粯钁¤悇閰掑唬鍛婅不(f猫i)鐨勯€�(j矛n)闋�(xi脿ng)绋呴18000鍏�

D.閫�(j矛n)鍙ｉ噣閰掕ō(sh猫)鍌欑殑閫�(j矛n)闋�(xi脿ng)绋呴160000鍏�

銆愮瓟妗堛€慉BCD

2.瑷�(j矛)绠楃敳寤犵暥(d膩ng)鏈堥姺鍞甒鍝佺墝钁¤悇閰掑鍊肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒椾腑姝ｇ⒑鐨勬槸() 銆�

A.5220000: (1+13%)×13%

B. (5220000+116000) ×13%

C.5220000÷ (1+13%)×13%+116000×13%

D. (5220000+116000):(1+13%)×13%

銆愮瓟妗堛€慏

3.鐢插粻鐣�(d膩ng)鏈堢殑涓嬪垪妤�(y猫)鍕�(w霉)涓紝鎳�(y墨ng)瑭茬钩绱嶆秷璨�(f猫i)绋呯殑鏄�() 銆�

A.灏囪嚜鐢�(ch菐n)Y鐢�(ch菐n)鍝佺墝钁¤悇閰掍綔鐐虹鍒╁悜鍝″伐鍏嶈不(f猫i)鐧�(f膩)

B.閵峰敭W鍝佺墝钁¤悇閰�

C.閫�(j矛n)鍙ｉ噣閰掕ō(sh猫)鍌�

D.鏀粯钁¤悇閰掑唬鍛婅不(f猫i)

銆愮瓟妗堛€慉B

4.瑷�(j矛)绠楃敳寤犵暥(d膩ng)鏈堟噳(y墨ng)绻崇磵娑堣不(f猫i)绋呯▍椤嶇殑涓嬪垪瑷�(j矛)绠椾腑锛屾纰虹殑鏄�( ) 銆�

A. (116000+100×1037.04)÷(1+13%)X10%+3000×10%

B.160000×10%+5220000:(1+13%) ×10%+3000×10%

C. (5220000+116000+300000) X10%

D. (5220000+116000+100×1037.04) :(1+13%)×10%

銆愮瓟妗堛€慏

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