绶ㄨ集鎺ㄨ枽锛�2018涓礆(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鑰冭│鐪熼鍙婄瓟妗堝尟绺姐€愬畬鏁寸増銆�

2018 骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)甯€婅病(c谩i)鍕�(w霉)绠＄悊銆嬭€冭│鐪熼鍙婄瓟妗�

涓€銆佸柈闋�(xi脿ng)閬告搰椤�

1.鏌愪紒妤�(y猫)鍚戦妧琛屽€熸 500 钀�(w脿n)鍏�锛屽埄鐜囩偤 5.4%锛岄妧琛岃姹� 10%鐨勮(b菙)鍎熸€т綑椤�锛屽墖瑭插€熸鐨勫(sh铆)闅涘埄鐜囨槸( )銆�

A.6%

B.5.4%

C.4.86%

D.4.91%

銆愮瓟妗堛€慉

2.鏌� ST 鍏徃鍦� 2018 骞� 3 鏈� 5 鏃ュ甯冨叾鐧�(f膩)琛岀殑鍏徃鍌靛埜鏈湡鍒╂伅绺介鐐� 8980 鍏冨皣鐒�(w煤)娉曚簬鍘熷畾浠樻伅鏃� 2018 骞� 3 鏈� 9 鏃ュ叏椤嶆敮浠�锛屽儏鑳藉鏀粯 500 钀�(w脿n)鍏�锛屽墖瑭插叕鍙稿偟鍕�(w霉)鐨勬姇璩囪€呴潰鑷ㄧ殑棰�(f膿ng)闅�(xi菐n)鏄�( )銆�

A.鍍�(ji脿)鏍奸ⅷ(f膿ng)闅�(xi菐n)

B.璩�(g貌u)璨峰姏棰�(f膿ng)闅�(xi菐n)

C.璁婄従(xi脿n)棰�(f膿ng)闅�(xi菐n)

D.閬曠磩棰�(f膿ng)闅�(xi菐n)

銆愮瓟妗堛€慏

3 鑸囦紒妤�(y猫)鍍�(ji脿)鍊兼渶澶у寲璨�(c谩i)鍕�(w霉)绠＄悊鐩(bi膩o)鐩告瘮锛岃偂鏉辫病(c谩i)瀵屾渶澶у寲鐩(bi膩o)鐨勫眬闄愭€ф槸( )銆�

A.灏�(du矛)鍌垫瑠(qu谩n)浜虹殑鍒╃泭閲嶈涓嶅

B.瀹规槗灏�(d菐o)鑷翠紒妤�(y猫)鐨勭煭鏈熻鐐�

C.娌�(m茅i)鏈夎€冩叜棰�(f膿ng)闅�(xi菐n)鍥犵礌

D.娌�(m茅i)鏈夎€冩叜璨ㄥ梗鏅�(sh铆)闁撳児(ji脿)鍊�

銆愮瓟妗堛€慉

4.鍦ㄧ敓鐢�(ch菐n)鑳藉姏鏈夊墿浣欑殑鎯呮硜涓�锛屼笅鍒楀悇闋�(xi脿ng)鎴愭湰涓�锛岄仼鍚堜綔鐐哄閲忕敘(ch菐n)鍝佸畾鍍�(ji脿)鍩虹(ch菙)鐨勬槸( )銆�

A.鍥哄畾鎴愭湰

B.鍒堕€犳垚鏈�

C.鍏ㄩ儴鎴愭湰

D.璁婂嫊(d貌ng)鎴愭湰

銆愮瓟妗堛€慏

5.鏌愬叕鍙搁爯(y霉)瑷�(j矛)绗竴瀛ｅ害鍜岀浜屽搴︾敘(ch菐n)鍝侀姺閲忓垎鍒ョ偤 140钀�(w脿n)浠跺拰200钀�(w脿n)浠讹紝绗竴瀛ｅ害鏈熷垵鐢�(ch菐n)鍝佸瓨璨ㄩ噺鐐� 14 钀�(w脿n)浠�锛岄爯(y霉)瑷�(j矛)鏈熸湯瀛樿波閲忕偤涓嬪搴﹂爯(y霉)瑷�(j矛)閵烽噺鐨� 10%锛屽墖绗竴瀛ｅ害鐨勯爯(y霉)瑷�(j矛)鐢熺敘(ch菐n)閲�( )钀�(w脿n)浠�銆�

A.146

B.154

C.134

D.160

銆愮瓟妗堛€慉

6.鏌愮敘(ch菐n)鍝佺殑闋�(y霉)绠楃敘(ch菐n)閲忕偤 10000 浠�锛屽(sh铆)闅涚敘(ch菐n)閲忕偤 9000 浠�锛屽(sh铆)闅涚櫦(f膩)鐢熷浐瀹氬埗閫犺不(f猫i)鐢� 180000 钀�(w脿n)鍏�锛屽浐瀹氬埗閫犺不(f猫i)鐢ㄦ(bi膩o)婧�(zh菙n)鍒嗛厤鐜囩偤 8 鍏�/灏忔檪(sh铆)锛屽伐鏅�(sh铆)妯�(bi膩o)婧�(zh菙n)鐐� 1.5 灏忔檪(sh铆)/浠讹紝鍓囧浐瀹氬埗閫犺不(f猫i)鐢ㄦ垚鏈樊鐣扮偤( )銆�

A.瓒呮敮 72000 鍏�

B.绡€(ji茅)绱� 60000 鍏�

C.瓒呮敮 60000 鍏�

D.绡€(ji茅)绱� 72000 鍏�

銆愮瓟妗堛€慉

7.鏈夌ó瑙€榛�(di菐n)瑾�(r猫n)鐐�锛屼紒妤�(y猫)鏀粯楂樼従(xi脿n)閲戣偂鍒╁彲浠ユ笡灏戠鐞嗚€呭皪(du矛)浜庤嚜鐢辩従(xi脿n)閲戞祦閲忕殑鏀厤锛屽緸鑰屽湪涓€瀹氱▼搴︿笂鎶戝埗绠＄悊鑰呯殑鍦ㄨ伔娑堣不(f猫i)锛屾寔閫欑ó瑙€榛�(di菐n)鐨勮偂鍒╁垎閰嶇悊璜栨槸( )銆�

A.鎵€寰楃▍宸暟鐞嗚珫

B.浠ｇ悊鐞嗚珫

C.淇¤櫉(h脿o)鍌抽仦鐞嗚珫

D.“鎵嬩腑槌�”鐞嗚珫

銆愮瓟妗堛€態

8.鏌愬叕鍙哥暥(d膩ng)骞寸殑璩囨湰鎴愭湰鐜囩偤 10%锛岀従(xi脿n)閲戝钩鍧囨寔鏈夐噺鐐� 30 钀�(w脿n)鍏冿紝鐝�(xi脿n)閲戠鐞嗚不(f猫i)鐢ㄧ偤 2 钀�(w脿n)鍏�锛岀従(xi脿n)閲戣垏鏈夊児(ji脿)璀夊埜涔嬮枔鐨勮綁(zhu菐n)鎻涙垚鏈偤 1.5 钀�(w脿n)鍏�锛屽墖瑭插叕鍙哥暥(d膩ng)骞存寔鏈夌従(xi脿n)閲戠殑姗�(j墨)鏈�(hu矛)鎴愭湰鏄�( )钀�(w脿n)鍏�銆�

A.5

B.3.5

C.6.5

D.3

銆愮瓟妗堛€慏

9.涓嬪垪鍚勯爡(xi脿ng)姊濇涓�锛屾湁鍒╀簬淇濊(h霉)鍙綁(zhu菐n)鎻涘偟鍒告寔鏈夎€呭埄鐩婄殑鏄�( )銆�

A.鐒�(w煤)鎿�(d膩n)淇濇娆�

B.璐栧洖姊濇

C.鍥炲敭姊濇

D.寮�(qi谩ng)鍒舵€ц綁(zhu菐n)鎻涙娆�

銆愮瓟妗堛€慍

10.鏌愬叕鍙稿湪绶ㄥ埗鎴愭湰璨�(f猫i)鐢ㄩ爯(y霉)绠楁檪(sh铆)锛屽埄鐢ㄦ垚鏈€ф厠(t脿i)妯″瀷(Y=a+bX)锛屾脯(c猫)绠楅爯(y霉)绠楁湡鍏�(n猫i)鍚勭ó鍙兘鐨勬キ(y猫)鍕�(w霉)閲忔按骞充笅鐨勬垚鏈不(f猫i)鐢紝閫欑ó闋�(y霉)绠楃法鍒舵柟娉曟槸( )銆�

A.闆跺熀闋�(y霉)绠楁硶

B.鍥哄畾闋�(y霉)绠楁硶

C.褰堟€ч爯(y霉)绠楁硶

D.婊惧嫊(d貌ng)闋�(y霉)绠楁硶

銆愮瓟妗堛€慍

11.涓嬪垪璨�(c谩i)鍕�(w霉)鎸囨(bi膩o)涓�锛屾渶鑳藉弽鏄犱紒妤�(y猫)鍗虫檪(sh铆)鍎熶粯鐭湡鍌靛嫏(w霉)鑳藉姏鐨勬槸( )銆�

A.璩囩敘(ch菐n)璨�(f霉)鍌电巼

B.娴佸嫊(d貌ng)姣旂巼

C.娆�(qu谩n)鐩婁箻鏁�(sh霉)

D.鐝�(xi脿n)閲戞瘮鐜�

銆愮瓟妗堛€慏

12.涓嬪垪绫岃硣鏂瑰紡涓�锛岃兘绲︿紒妤�(y猫)甯朵締(l谩i)璨�(c谩i)鍕�(w霉)鏉犳】鏁堟噳(y墨ng)鐨勬槸( )銆�

A.鐧�(f膩)琛屾櫘閫氳偂

B.瑾�(r猫n)鑲℃瑠(qu谩n)璀�

C.铻嶈硣绉熻硟

D.鐣欏瓨鏀剁泭

銆愮瓟妗堛€慍

13.鏍规摎(j霉)浣滄キ(y猫)鎴愭湰绠＄悊鍘熺悊锛屼笅鍒楅棞(gu膩n)浜庢垚鏈瘈(ji茅)绱勯€斿緫鐨勮〃杩颁腑锛屼笉姝ｇ⒑鐨勬槸( )銆�

A.灏囧璩�(g貌u)浜よ波鏉愭枡鍦伴粸(di菐n)寰炲粻澶栬嚚鏅�(sh铆)鍊�(c膩ng)搴�(k霉)璁婃洿鐐烘潗鏂欒€楃敤杌婇枔灞簬浣滄キ(y猫)閬告搰

B.灏囧収(n猫i)閮ㄨ波鐗╅亱(y霉n)杓告キ(y猫)鍕�(w霉)鐢辫嚜鐕�(y铆ng)杞�(zhu菐n)鐐哄鍖呭爆浜庝綔妤�(y猫)閬告搰

C.鏂扮敘(ch菐n)鍝佸湪瑷�(sh猫)瑷�(j矛)鏅�(sh铆)鐩￠噺鑰冩叜鍒╃敤鐝�(xi脿n)鏈夊叾浠栫敘(ch菐n)鍝佷娇鐢ㄧ殑鍘熶欢灞簬浣滄キ(y猫)鍏变韩

D.涓嶆柗鏀归€�(j矛n)鎶€琛�(sh霉)闄嶄綆浣滄キ(y猫)娑堣€楁檪(sh铆)闁撳爆浜庝綔妤�(y猫)娓涘皯

銆愮瓟妗堛€慉

14.涓嬪垪璨�(c谩i)鍕�(w霉)鍒嗘瀽鎸囨(bi膩o)涓兘澶犲弽鏄犳敹鐩婅唱(zh矛)閲忕殑鏄�( )銆�

A.鐕�(y铆ng)妤�(y猫)姣涘埄鐜�

B.姣忚偂鏀剁泭

C.鐝�(xi脿n)閲戠嚐(y铆ng)閬�(y霉n)鎸囨暩(sh霉)

D.鍑堣硣鐢�(ch菐n)鏀剁泭鐜�

銆愮瓟妗堛€慍

15.鏌愬叕鍙稿熀鏈熸伅绋呭墠鍒╂饯(r霉n) 1000 钀�(w脿n)鍏冿紝鍩烘湡鍒╂伅璨�(f猫i)鐢ㄧ偤 400 钀�(w脿n)鍏�锛屽亣瑷�(sh猫)鑸囪病(c谩i)鍕�(w霉)鏉犳】鐩搁棞(gu膩n)鐨勫叾浠栧洜绱犱繚鎸佽畩锛屽墖瑭插叕鍙歌▓(j矛)鍔冩湡鐨勮病(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)鐐�( )銆�

A.2.5

B.1.67

C.1.25

D.1.88

銆愮瓟妗堛€態

16.鏌愯埅绌哄叕鍙哥偤闁�(k膩i)閫氫竴姊濆湅(gu贸)闅涜埅绶�锛岄渶澧炲姞鍏╂灦绌哄椋涙(j墨)锛岀偤鐩″揩褰㈡垚鑸亱(y霉n)鑳藉姏锛屼笅鍒楃睂璩囨柟寮忎腑锛岃┎鍏徃閫氬父鏈�(hu矛)鍎�(y艒u)鍏堣€冩叜( )銆�

A.鏅€氳偂绫岃硣

B.鍌靛埜绫岃硣

C.鍎�(y艒u)鍏堣偂绫岃硣

D.铻嶈硣绉熻硟绫岃硣

銆愮瓟妗堛€慏

17.鍌靛埜鍏�(n猫i)鍦ㄥ児(ji脿)鍊艰▓(j矛)绠楀叕寮忎腑涓嶅寘鍚殑鍥犵礌鏄�( )銆�

A.鍌靛埜甯傚牬(ch菐ng)鍍�(ji脿)鏍�

B.鍌靛埜闈㈠€�

C.鍌靛埜鏈熼檺

D.鍌靛埜绁ㄩ潰鍒╃巼

銆愮瓟妗堛€慉

18.宸茬煡閵€琛屽瓨娆惧埄鐜囩偤 3%锛岄€氳波鑶ㄨ劰鐐� 1%锛屽墖瀵�(sh铆)闅涘埄鐜囩偤( )銆�

A.1.98%

B.3%

C.2.97%

D.2%

銆愮瓟妗堛€慉

19.涓嬪垪鍚勯爡(xi脿ng)涓�锛屼笉灞簬鍌靛嫏(w霉)绫岃硣鍎�(y艒u)榛�(di菐n)鐨勬槸( )銆�

A.鍙舰鎴愪紒妤�(y猫)绌�(w臎n)瀹氱殑璩囨湰鍩虹(ch菙)

B.绫岃硣褰堟€ц純澶�

C.绫岃硣閫熷害杓冨揩

D.绫岃硣鎴愭湰璨�(f霉)鎿�(d膩n)杓冭紩

銆愮瓟妗堛€慉

20.涓嬪垪鍚勯爡(xi脿ng)涓笉灞簬鏅€氳偂鑲℃澅娆�(qu谩n)鍒╃殑鏄�( )銆�

A.鍓╀綑璨�(c谩i)鐢�(ch菐n)瑕佹眰娆�(qu谩n)

B.鍥哄畾鏀剁泭娆�(qu谩n)

C.杞�(zhu菐n)璁撹偂浠芥瑠(qu谩n)

D.鍙冭垏姹虹瓥娆�(qu谩n)

銆愮瓟妗堛€態

21.涓嬪垪鍚勯爡(xi脿ng)鍥犵礌涓�锛屼笉褰遍熆瀛樿波缍�(j墨ng)婵�(j矛)瑷傝波鎵归噺瑷�(j矛)绠楃祼(ji茅)鏋滅殑鏄�( )銆�

A.瀛樿波骞撮渶瑕侀噺

B.鍠綅璁婂嫊(d貌ng)鍎�(ch菙)瀛樻垚鏈�

C.淇濋毆(xi菐n)鍎�(ch菙)鍌�

D.姣忔瑷傝波璁婂嫊(d貌ng)鎴愭湰

銆愮瓟妗堛€慍

22.瑷�(j矛)绠椾笅鍒楃睂璩囨柟寮忕殑璩囨湰鎴愭湰鏅�(sh铆)闇€瑕佽€冩叜浼佹キ(y猫)鎵€寰楃▍鍥犵礌褰遍熆鐨勬槸( )銆�

A.鐣欏瓨鏀剁泭璩囨湰鎴愭湰

B.鍌靛嫏(w霉)璩囨湰鎴愭湰

C.鏅€氳偂璩囨湰鎴愭湰

D.鍎�(y艒u)鍏堣偂璩囨湰鎴愭湰

銆愮瓟妗堛€態

23.涓€鑸€岃█锛岀嚐(y铆ng)閬�(y霉n)璩囬噾鎴愭湰鎸囩殑鏄�( )銆�

A.娴佸嫊(d貌ng)璩囩敘(ch菐n)娓涘幓瀛樿波鐨勪綑椤�

B.娴佸嫊(d貌ng)璩囩敘(ch菐n)娓涘幓娴佸嫊(d貌ng)璨�(f霉)鍌电殑浣欓

C.娴佸嫊(d貌ng)璩囩敘(ch菐n)娓涘幓閫熷嫊(d貌ng)璩囩敘(ch菐n)鍚庣殑浣欓

D.娴佸嫊(d貌ng)璩囩敘(ch菐n)娓涘幓璨ㄥ梗璩囬噾鍚庣殑浣欓

銆愮瓟妗堛€態

24.鏌愬叕鍙歌臣(g貌u)璨蜂竴鎵硅泊閲戝爆鏉愭枡锛岀偤閬垮厤璩囩敘(ch菐n)琚洔鑰岄€犳垚鐨勬悕澶�锛屽悜璨�(c谩i)鐢�(ch菐n)淇濋毆(xi菐n)鍏徃閫�(j矛n)琛屼簡鎶曚繚锛屽墖瑭插叕鍙搁噰鍙栫殑棰�(f膿ng)闅�(xi菐n)灏�(du矛)绛栨槸( )銆�

A.瑕�(gu墨)閬块ⅷ(f膿ng)闅�(xi菐n)

B.鎺ュ彈棰�(f膿ng)闅�(xi菐n)

C.杞�(zhu菐n)绉婚ⅷ(f膿ng)闅�(xi菐n)

D.娓涘皯棰�(f膿ng)闅�(xi菐n)

銆愮瓟妗堛€慍

25.鍦ㄥ皪(du矛)鏌愮崹(d煤)绔嬫姇璩囬爡(xi脿ng)鐩€�(j矛n)琛岃病(c谩i)鍕�(w霉)瑭�(p铆ng)鍍�(ji脿)鏅�(sh铆)锛屼笅鍒楀悇闋�(xi脿ng)涓紝骞朵笉鑳芥摎(j霉)浠ュ垽鏂疯┎闋�(xi脿ng)鐩叿鏈夎病(c谩i)鍕�(w霉)鍙鎬х殑鏄�( )銆�

A.浠ュ繀瑕佸牨(b脿o)閰巼浣滅偤鎶樼従(xi脿n)鐜囪▓(j矛)绠楃殑闋�(xi脿ng)鐩�锛岀従(xi脿n)鍊兼寚鏁�(sh霉)澶т簬 16

B.浠ュ繀瑕佸牨(b脿o)閰巼浣滅偤鎶樼従(xi脿n)鐜囪▓(j矛)绠楃殑闋�(xi脿ng)鐩�锛屽噲鐝�(xi脿n)鍊煎ぇ浜� 0

C.闋�(xi脿ng)鐩潨鎱�(t脿i)鎶曡硣鍥炴敹鏈熷皬浜庨爡(xi脿ng)鐩＝鍛芥湡

D.浠ュ繀瑕佸牨(b脿o)閰巼浣滅偤鎶樼従(xi脿n)鐜囷紝瑷�(j矛)绠楃殑骞撮噾鍑堟祦閲忓ぇ浜� 0

銆愮瓟妗堛€慍

鐠�(hu谩n)鐞冪恫(w菐ng)鏍″皬绶ㄦ韩棣ㄦ彁绀猴細灏忕法鍙婃檪(sh铆)鐐哄唬澶ц€冪敓鏁寸悊鍚勭姝峰勾鐪熼锛岃珛(q菒ng)鑰冪敓浣跨敤濡備笅鎸夐垥锛�“榛�(di菐n)鎿婂厤璨�(f猫i)涓嬭級”榛�(di菐n)鎿婂悗閫�(j矛n)鍏ヤ笅杓変腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鑰冭│鐪熼闋�(y猫)闈�銆�

浜�銆佸闋�(xi脿ng)閬告搰椤�

1.涓嬪垪鎸囨(bi膩o)涓仼鐢ㄤ簬灏�(du矛)鍒╂饯(r霉n)涓績閫�(j矛n)琛屾キ(y猫)绺�(j墨)鑰冭⿻(p铆ng)鐨勬湁( )銆�

A.鎶曡硣鍫�(b脿o)閰巼

B.閮ㄩ杸閭婇殯璨㈢嵒(xi脿n)

C.鍓╀綑鏀剁泭

D.鍙帶閭婇殯璨㈢嵒(xi脿n)

銆愮瓟妗堛€態D

2.涓嬪垪棰�(f膿ng)闅�(xi菐n)涓紝灞簬闈炵郴绲�(t菕ng)棰�(f膿ng)闅�(xi菐n)鐨勬湁( )銆�

A.缍�(j墨ng)鐕�(y铆ng)棰�(f膿ng)闅�(xi菐n)

B.鍒╃巼棰�(f膿ng)闅�(xi菐n)

C.鏀挎不棰�(f膿ng)闅�(xi菐n)

D.璨�(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)

銆愮瓟妗堛€慉D

3.浼佹キ(y猫)缍滃悎绺�(j墨)鏁堣⿻(p铆ng)鍍�(ji脿)鍙垎鐐鸿病(c谩i)鍕�(w霉)绺�(j墨)鏁堝畾閲忚⿻(p铆ng)鍍�(ji脿)鑸囩鐞嗙妇(j墨)鏁堝畾鎬ц⿻(p铆ng)鍍�(ji脿)鍏╅儴鍒嗭紝涓嬪垪鍚勯爡(xi脿ng)涓�锛屽爆浜庤病(c谩i)鍕�(w霉)绺�(j墨)鏁堝畾閲忚⿻(p铆ng)鍍�(ji脿)鍏�(n猫i)瀹圭殑鏈�( )銆�

A.璩囩敘(ch菐n)璩�(zh矛)閲�

B.鐩堝埄鑳藉姏

C.鍌靛嫏(w霉)棰�(f膿ng)闅�(xi菐n)

D.缍�(j墨ng)鐕�(y铆ng)澧為暦(zh菐ng)

銆愮瓟妗堛€慉BCD

4.浼佹キ(y猫)鎸佹湁鐝�(xi脿n)閲�锛屼富瑕佸嚭浜庝氦鏄撴€�銆侀爯(y霉)闃叉€у拰鎶曟(j墨)鎬т笁澶ч渶姹�锛屼笅鍒楀悇闋�(xi脿ng)涓珨鐝�(xi脿n)浜嗕氦鏄撴€ч渶姹傜殑鏈�( )銆�

A.鐐烘豢瓒冲绡€(ji茅)鎬у韩(k霉)瀛樼殑闇€姹傝€屾寔鏈夌従(xi脿n)閲�

B.鐐洪伩鍏嶅洜瀹㈡埗閬曠磩灏�(d菐o)鑷寸殑璩囬噾閺堟剰澶栨柗瑁傝€屾寔鏈夌従(xi脿n)閲�

C.鐐烘彁渚涙洿闀�(zh菐ng)鐨勫晢妤�(y猫)淇＄敤鏈熻€屾寔鏈夌従(xi脿n)閲�

D.鐐哄湪璀夊埜鍍�(ji脿)鏍间笅璺屾檪(sh铆)璨峰叆璀夊埜鑰屾寔鏈夌従(xi脿n)閲�

銆愮瓟妗堛€慉C

5.鑸囬妧琛屽€熸绫岃硣鐩告瘮锛屽叕闁�(k膩i)鐧�(f膩)琛岃偂绁ㄧ睂璩囩殑鍎�(y艒u)榛�(di菐n)鏈�( )銆�

A.鎻愬崌浼佹キ(y猫)鐭ュ悕搴�

B.涓嶅彈閲戣瀺鐩�(ji膩n)绠℃斂绛栫磩鏉�

C.璩囨湰鎴愭湰杓冧綆

D.绫岃硣灏�(du矛)璞″唬娉�

銆愮瓟妗堛€慉D

6.鑸囧鐧�(f膩)鏂拌偂绫岃硣鐩告瘮锛岀暀瀛樻敹鐩婄睂璩囩殑鍎�(y艒u)榛�(di菐n)鏈�( )銆�

A.绫岃硣鎴愭湰浣�

B.鏈夊姪浜庡寮�(qi谩ng)鍏徃鐨勭ぞ鏈�(hu矛)鑱茶(y霉)

C.鏈夊姪浜庣董鎸佸叕鍙哥殑鎺у埗娆�(qu谩n)鍒嗗竷

D.绫岃硣瑕�(gu墨)妯″ぇ

銆愮瓟妗堛€慉C

7.涓嬪垪璨�(c谩i)鍕�(w霉)姹虹瓥鏂规硶涓�锛屽彲鐢ㄤ簬璩囨湰绲�(ji茅)妲�(g貌u)鍎�(y艒u)鍖栨焙绛栫殑鏈�( )銆�

A.鍏徃鍍�(ji脿)鍊煎垎鏋愭硶

B.瀹夊叏閭婇殯鍒嗘瀽娉�

C.姣忚偂鏀剁泭鍒嗘瀽娉�

D.骞冲潎璩囨湰鎴愭湰姣旇純娉�

銆愮瓟妗堛€慉CD

8.鑸囪波骞ｅ競鍫�(ch菐ng)鐩告瘮锛岃硣鏈競鍫�(ch菐ng)鐨勭壒榛�(di菐n)鏈�( )銆�

A.鎶曡硣鏀剁泭杓冮珮

B.铻嶈硣鏈熼檺杓冮暦(zh菐ng)

C.鎶曡硣棰�(f膿ng)闅�(xi菐n)杓冨ぇ

D.鍍�(ji脿)鏍兼尝鍕�(d貌ng)杓冨皬

銆愮瓟妗堛€慉BC

9.鏌愰爡(xi脿ng)鐩渶瑕佸湪绗竴骞村勾鍒濇姇璩� 76 钀�(w脿n)鍏�锛屽＝鍛芥湡鐐� 6 骞�锛屾瘡骞存湯鐢�(ch菐n)鐢熺従(xi脿n)閲戝噲娴侀噺 20 钀�(w脿n)鍏冦€傚凡鐭�(P/A锛�14%锛�6)=3.8887锛�(P/A锛�15%锛� 6)=3.7845銆傝嫢鍏徃鏍规摎(j霉)鍏�(n猫i)鍚牨(b脿o)閰巼娉曡獚(r猫n)瀹氳┎闋�(xi脿ng)鐩叿鏈夊彲琛屾€�锛屽墖瑭查爡(xi脿ng)鐩殑蹇呰鎶曡硣鍫�(b脿o)閰巼涓嶅彲鑳界偤( )銆�

A.16%

B.13%

C.14%

D.15%

銆愮瓟妗堛€慉D

10.涓嬪垪鍚勯爡(xi脿ng)涓紝灞簬鍥哄畾鎴栫┅(w臎n)瀹氬闀�(zh菐ng)鐨勮偂鍒╂斂绛栧劒(y艒u)榛�(di菐n)鐨勬湁( )銆�

A.绌�(w臎n)瀹氱殑鑲″埄鏈夊埄浜庣┅(w臎n)瀹氳偂鍍�(ji脿)

B.绌�(w臎n)瀹氱殑鑲″埄鏈夊埄浜庢ü绔嬪叕鍙哥殑鑹ソ褰㈣薄

C.绌�(w臎n)瀹氱殑鑲″埄浣胯偂鍒╄垏鍏徃鐩堜綑瀵嗗垏鎺涢墹

D.绌�(w臎n)瀹氱殑鑲″埄鏈夊埄浜庡劒(y艒u)鍖栧叕鍙歌硣鏈祼(ji茅)妲�(g貌u)

銆愮瓟妗堛€慉B

鐠�(hu谩n)鐞冪恫(w菐ng)鏍″皬绶ㄦ韩棣ㄦ彁绀猴細灏忕法鍙婃檪(sh铆)鐐哄唬澶ц€冪敓鏁寸悊鍚勭姝峰勾鐪熼锛岃珛(q菒ng)鑰冪敓浣跨敤濡備笅鎸夐垥锛�“榛�(di菐n)鎿婂厤璨�(f猫i)涓嬭級”榛�(di菐n)鎿婂悗閫�(j矛n)鍏ヤ笅杓変腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鑰冭│鐪熼闋�(y猫)闈�銆�

涓�銆佸垽鏂烽

1.鏍规摎(j霉)閲忔湰鍒╁垎鏋愬熀鏈師鐞嗭紝淇濇湰榛�(di菐n)瓒婇珮浼佹キ(y猫)缍�(j墨ng)鐕�(y铆ng)瓒婂畨鍏�銆�( )

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2.鍑堣硣鐢�(ch菐n)鏀剁泭鐜囨槸涓€鍊�(g猫)缍滃悎鎬ф瘮杓冨挤(qi谩ng)鐨勮病(c谩i)鍕�(w霉)鍒嗘瀽鎸囨(bi膩o)锛屾槸鏉滈偊璨�(c谩i)鍕�(w霉)鍒嗘瀽楂旂郴鐨勮捣榛�(di菐n)銆�( )

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3.鍦ㄤ紒妤�(y猫)鐩堝埄鐙€鎱�(t脿i)涓嬮€�(j矛n)琛屽埄娼�(r霉n)鏁忔劅鎬у垎鏋愭檪(sh铆)锛屽浐瀹氭垚鏈殑鏁忔劅绯绘暩(sh霉)澶т簬閵峰敭閲忕殑鏁忔劅绯绘暩(sh霉)銆�( )

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4.鍦ㄧ穵绺瀷娴佸嫊(d貌ng)璩囩敘(ch菐n)鎶曡硣绛栫暐涓�锛屼紒妤�(y猫)涓€鑸渻(hu矛)缍寔杓冮珮姘村钩鐨勬祦鍕�(d貌ng)璩囩敘(ch菐n)鑸囬姺鍞敹鍏ユ瘮鐜�锛屽洜姝よ病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)鑸囩稉(j墨ng)鐕�(y铆ng)棰�(f膿ng)闅�(xi菐n)杓冨皬銆�( )

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5.浼佹キ(y猫)鎶曡硣浜庢煇鍏徃璀夊埜鍙兘鍥犺┎鍏徃鐮寸敘(ch菐n)鑰屽紩鐧�(f膩)鐒�(w煤)娉曟敹鍥炲叾鏈噾鐨勯ⅷ(f膿ng)闅�(xi菐n)锛岄€欑ó棰�(f膿ng)闅�(xi菐n)灞簬闈炵郴绲�(t菕ng)棰�(f膿ng)闅�(xi菐n)銆�( )

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6.妯�(bi膩o)婧�(zh菙n)宸巼鍙敤浜庢敹鐩婄巼鏈熸湜鍊间笉鍚岀殑鎯呮硜涓嬬殑棰�(f膿ng)闅�(xi菐n)姣旇純锛屾(bi膩o)婧�(zh菙n)宸巼瓒婂ぇ锛岃〃鏄庨ⅷ(f膿ng)闅�(xi菐n)瓒婂ぇ銆�( )

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7.鍦ㄨ▓(j矛)绠楀姞娆�(qu谩n)骞冲潎璩囨湰鎴愭湰鏅�(sh铆)锛岄噰鐢ㄥ競鍫�(ch菐ng)鍍�(ji脿)鍊兼瑠(qu谩n)鏁�(sh霉)鑳藉鍙嶆槧浼佹キ(y猫)鏈熸湜鐨勮硣鏈祼(ji茅)妲�(g貌u)锛屼絾涓嶈兘鍙嶆槧绫岃硣鐨勭従(xi脿n)鏅�(sh铆)璩囨湰鎴愭湰銆�( )

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8.璁婂嫊(d貌ng)鎴愭湰鏄寚鍦ㄧ壒瀹氱殑妤�(y猫)鍕�(w霉)閲忚寖鍦嶅収(n猫i)锛屽叾绺介鏈�(hu矛)闅ㄦキ(y猫)鍕�(w霉)閲忕殑璁婂嫊(d貌ng)鑰屾垚姝ｆ瘮渚嬭畩鍕�(d貌ng)鐨勬垚鏈€�( )

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9.澧為噺闋�(y霉)绠楁湁鍒╀簬瑾�(di脿o)鍕�(d貌ng)鍚勫€�(g猫)鏂归潰绡€(ji茅)绱勯爯(y霉)绠楃殑绌嶆サ鎬�锛屽苟淇冧娇鍚勫熀灞ゅ柈浣嶅悎鐞嗕娇鐢ㄨ硣閲�銆�( )

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10.涓嶈€冩叜鍏朵粬鍥犵礌鐨勫奖闊�锛岄€氳波鑶ㄨ劰涓€鑸皫(d菐o)鑷村競鍫�(ch菐ng)鍒╃巼涓嬮檷锛屽緸鑰岄檷浣庝簡浼佹キ(y猫)鐨勭睂璩囬洠搴�銆�( )

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娉細琛ㄥ収(n猫i)鐨�“*”鐐虹渷鐣ョ殑鏁�(sh霉)鍊艰姹傦細

(1)瑷�(j矛)绠� 2018 骞存湯闋�(y霉)瑷�(j矛)鎳�(y墨ng)鏀惰超娆句綑椤嶃€�

(2)姹傝〃鏍间腑 ABCD 鐨勫€�銆�

銆愭纰虹瓟妗堛€�

(1)2018 骞存湯闋�(y霉)瑷�(j矛)鎳�(y墨ng)鏀惰超娆句綑椤�=3500×30%=1050(钀�(w脿n)鍏�)

(2)A=2000×0.7=1400(钀�(w脿n)鍏�)

B=1000(钀�(w脿n)鍏�)

C=4000×70%+3000×30%=3700(钀�(w脿n)鍏�)

D=1090+3650-1540=3200(钀�(w脿n)鍏�)

2銆併€愭湰椤� 5 鍒嗐€戜箼鍏徃 2017 骞撮噰鐢�“N/30”鐨勪俊鐢ㄦ浠�锛屽叏骞撮姺鍞(鍏ㄩ儴鐐鸿硳閵�)10000 钀�(w脿n)鍏冿紝骞冲潎鏀剁従(xi脿n)鏈熺偤 40 澶�銆�2018 骞村垵锛屼箼浼佹キ(y猫)鐐轰簡鐩℃棭鏀跺洖璨ㄦ锛屾彁鍑轰簡“2/10锛孨/30”鐨勪俊鐢ㄦ浠�銆傛柊鐨勬姌鎵ｆ浠跺皪(du矛)閵峰敭椤嶆矑(m茅i)鏈夊奖闊�锛屼絾澹炶超鎼嶅け鍜屾敹璩不(f猫i)鐢ㄥ叡娓涘皯 200 钀�(w脿n)鍏冿紝闋�(y霉)瑷�(j矛)鍗犻姺鍞涓€鍗婄殑瀹㈡埗灏囦韩鍙楃従(xi脿n)閲戞姌鎵ｅ劒(y艒u)鎯�锛屼韩鍙楃従(xi脿n)閲戞姌鎵ｇ殑瀹㈡埗鍧囧湪绗� 10 澶╀粯娆�锛屼笉浜彈鐝�(xi脿n)閲戞姌鎵ｇ殑瀹㈡埗锛屽钩鍧囦粯娆炬湡鐐� 40 澶�銆傝┎鍏徃鐨勮硣鏈垚鏈偤 15%锛岃畩鍕�(d貌ng)鎴愭湰鐜囩偤 60%銆傚亣瑷�(sh猫)涓€骞存寜 360 澶╄▓(j矛)绠�锛屼笉鑰冩叜澧炲€肩▍鍙婂叾浠栧洜绱犵殑褰遍熆銆�

瑕佹眰锛�

(1)瑷�(j矛)绠椾俊鐢ㄦ浠舵敼璁婂紩璧风殑鐝�(xi脿n)閲戞姌鎵ｆ垚鏈殑澧炲姞椤�;

(2)瑷�(j矛)绠椾俊鐢ㄦ浠舵敼璁婂紩璧风殑骞冲潎鏀惰超鏈�;

(3)瑷�(j矛)绠椾俊鐢ㄦ浠舵敼璁婂紩璧风殑鎳�(y墨ng)鏀惰超娆炬(j墨)鏈�(hu矛)鎴愭湰澧炲姞椤�;

(4)瑷�(j矛)绠椾俊鐢ㄦ斂绛栨敼璁婂悗绋呭墠鍒╂饯(r霉n)鐨勫鍔犻銆�

銆愭纰虹瓟妗堛€�(1)鐝�(xi脿n)閲戞姌鎵ｆ垚鏈殑澧炲姞椤�=10000×0.5×0.02-0=100(钀�(w脿n)鍏�)

(2)鎳�(y墨ng)鏀惰超娆剧殑骞冲潎鏀惰超鏈�=10×50%+40×50%=25(澶�)

(3)淇＄敤姊濅欢鏀硅畩寮曡捣鐨勬噳(y墨ng)鏀惰超娆惧崰鐢ㄨ硣閲戠殑姗�(j墨)鏈�(hu矛)鎴愭湰澧炲姞椤�

=10000/360×(25-40)×60%×15%=-37.5(钀�(w脿n)鍏�)

(4)淇＄敤鏀跨瓥鏀硅畩鍚庣▍鍓嶅埄娼�(r霉n)鐨勫鍔犻

=-100+200+37.5=137.5(钀�(w脿n)鍏�)

3.涓欏叕鍙稿彧鐢熺敘(ch菐n) L 鐢�(ch菐n)鍝侊紝瑷�(j矛)鍔冩姇鐢�(ch菐n)涓€绋柊鐢�(ch菐n)鍝�锛岀従(xi脿n)鏈� M銆丯 鍏╁€�(g猫)鍝佺ó鍙緵閬告搰锛岀浉闂�(gu膩n)璩囨枡濡備笅锛�

璩囨枡涓€锛歀 鐢�(ch菐n)鍝佸柈浣嶅敭鍍�(ji脿)鐐� 600 鍏�锛屽柈浣嶈畩鍕�(d貌ng)鎴愭湰鐐� 450 鍏�锛岄爯(y霉)瑷�(j矛)骞寸敘(ch菐n)閵烽噺鐐� 2 钀�(w脿n)浠�銆�

璩囨枡浜岋細M 鐢�(ch菐n)鍝佺殑闋�(y霉)瑷�(j矛)鍠児(ji脿) 1000 鍏�锛岄倞闅涜并鐛�(xi脿n)鐜囩偤 30%锛屽勾鐢�(ch菐n)閵烽噺鐐� 2.2 钀�(w脿n)浠�锛岄枊(k膩i)鐧�(f膩) M 鐢�(ch菐n)鍝侀渶澧炲姞涓€鑷�(t谩i)瑷�(sh猫)鍌欏皣灏�(d菐o)鑷村浐瀹氭垚鏈鍔� 100 钀�(w脿n)鍏�銆�

璩囨枡涓夛細N 鐢�(ch菐n)鍝佺殑骞撮倞闅涜并鐛�(xi脿n)绺介鐐� 630 钀�(w脿n)鍏冿紝鐢熺敘(ch菐n) N 鐢�(ch菐n)鍝侀渶瑕佸崰鐢ㄥ師鏈� L 鐢�(ch菐n)鍝佺殑鐢熺敘(ch菐n)瑷�(sh猫)鍌�锛屽皣灏�(d菐o)鑷� L 鐢�(ch菐n)鍝佺殑骞寸敘(ch菐n)閵烽噺娓涘皯 10%銆備笝鍏徃閲囩敤閲忔湰鍒╁垎鏋愭硶閫�(j矛n)琛岀敓鐢�(ch菐n)鐢�(ch菐n)鍝佺殑姹虹瓥锛屼笉鑰冩叜澧炲€肩▍鍙婂叾浠栧洜绱犵殑褰遍熆銆�

瑕佹眰锛�

(1)鏍规摎(j霉)璩囨枡浜岋紝瑷�(j矛)绠� M 鐢�(ch菐n)鍝侀倞闅涜并鐛�(xi脿n)绺介;

(2)鏍规摎(j霉)(1)鐨勮▓(j矛)绠楃祼(ji茅)鏋滃拰璩囨枡浜�锛岃▓(j矛)绠楅枊(k膩i)鐧�(f膩) M 鐢�(ch菐n)鍝佸皪(du矛)涓欏叕鍙告伅绋呭墠鍒╂饯(r霉n)鐨勫鍔犻;

(3)鏍规摎(j霉)璩囨枡涓€鍜岃硣鏂欎笁锛岃▓(j矛)绠楅枊(k膩i)鐧�(f膩) N 鐢�(ch菐n)鍝佸皫(d菐o)鑷村師鏈� L 鐢�(ch菐n)鍝佺殑閭婇殯璨㈢嵒(xi脿n)娓涘皯椤�;

(4)鏍规摎(j霉)(3)鐨勮▓(j矛)绠楃祼(ji茅)鏋滃拰璩囨枡涓�锛岃▓(j矛)绠楅枊(k膩i)鐧�(f膩) N 鐢�(ch菐n)鍝佸皪(du矛)涓欏叕鍙告伅绋呭墠鍒╂饯(r霉n)鐨勫鍔犻銆�

(5)鎶曠敘(ch菐n) M 鐢�(ch菐n)鍝佹垨 N 鐢�(ch菐n)鍝佷箣闁撳仛鍑洪伕鎿囧苟瑾�(shu艒)鏄庣悊鐢�銆�

銆愮瓟妗堛€�(1)M 鐢�(ch菐n)鍝侀倞闅涜并鐛�(xi脿n)绺介=1000×2.2×30%=660(钀�(w脿n)鍏�)

(2)闁�(k膩i)鐧�(f膩) M 鐢�(ch菐n)鍝佸皪(du矛)涓欏叕鍙告伅绋呭墠鍒╂饯(r霉n)鐨勫鍔犻=660-100=560(钀�(w脿n)鍏�)

(3)闁�(k膩i)鐧�(f膩) N 鐢�(ch菐n)鍝佸皫(d菐o)鑷村師鏈� L 鐢�(ch菐n)鍝佺殑閭婇殯璨㈢嵒(xi脿n)娓涘皯椤�=(600-450) ×2×10%=30(钀�(w脿n)鍏�)

(4)闁�(k膩i)鐧�(f膩) N 鐢�(ch菐n)鍝佸皪(du矛)涓欏叕鍙告伅绋呭墠鍒╂饯(r霉n)鐨勫鍔犻=630-30=600(钀�(w脿n)鍏�)

(5)鎳�(y墨ng)瑭查伕鎿囨姇璩� N 鐢�(ch菐n)鍝� 鐞嗙敱锛歂 鐢�(ch菐n)鍝佸皪(du矛)涓欏叕鍙哥殑鎭▍鍓嶅埄娼�(r霉n)鐨勫鍔犻澶т簬 M 鐢�(ch菐n)鍝併€�

4.涓佸叕鍙� 2017 骞存湯鐨勮硣鐢�(ch菐n)绺介鐐� 60000 钀�(w脿n)鍏�锛屾瑠(qu谩n)鐩婅硣鏈崰璩囩敘(ch菐n)绺介鐨� 60%锛岀暥(d膩ng)骞村噲鍒╂饯(r霉n)鐐� 7200 钀�(w脿n)鍏�锛屼竵鍏徃瑾�(r猫n)鐐哄叾鑲＄エ鍍�(ji脿)鏍奸亷(gu貌)楂�锛屼笉鍒╀簬鑲＄エ娴侀€�锛屼簬 2017 骞存湯鎸夌収 1:2 鐨勬瘮渚嬮€�(j矛n)琛岃偂绁ㄥ垎鍓�锛岃偂绁ㄥ垎鍓插墠涓佸叕鍙哥櫦(f膩)琛屽湪澶栫殑鏅€氳偂鑲℃暩(sh霉)鐐� 2000 钀�(w脿n)鑲�銆傛牴鎿�(j霉) 2018 骞寸殑鎶曡硣瑷�(j矛)鍔冿紝涓佸叕鍙搁渶瑕佽拷鍔� 9000 钀�(w脿n)鍏�锛屽熀浜庡叕鍙哥洰妯�(bi膩o)璩囨湰绲�(ji茅)妲�(g貌u)锛岃姹傝拷鍔犵殑鎶曡硣涓瑠(qu谩n)鐩婅硣鏈崰 60%銆�

瑕佹眰锛�

(1)瑷�(j矛)绠椾竵鍏徃鑲＄エ鍒嗗壊鍚庣殑涓嬪垪鎸囨(bi膩o)锛氣憼姣忚偂鍑堣硣鐢�(ch菐n);鈶″噲璩囩敘(ch菐n)鏀剁泭鐜�銆�

(2)濡傛灉涓佸叕鍙搁嚌灏�(du矛) 2017 骞村害鍑堝埄娼�(r霉n)閲囧彇鍥哄畾鑲″埄鏀粯鐜囨斂绛栧垎閰嶈偂鍒�锛岃偂鍒╂敮浠樼巼鐐� 40%锛岃▓(j矛)绠楁噳(y墨ng)鏀粯鐨勮偂鍒╃附鍜�銆�

(3)濡傛灉涓佸叕鍙搁嚌灏�(du矛) 2017 骞村害鍑堝埄娼�(r霉n)閲囧彇鍓╀綑鑲″埄鏀跨瓥鍒嗛厤鑲″埄銆�

瑷�(j矛)绠椾笅鍒楁寚妯�(bi膩o)锛� 鈶�2018 骞磋拷鍔犳姇璩囨墍闇€瑕佺殑娆�(qu谩n)鐩婅硣鏈;鈶″彲鐧�(f膩)鏀剧殑榧撳嫷(l矛)绺介銆�

銆愭纰虹瓟妗堛€�

(1)鈶犳瘡鑲″噲璩囩敘(ch菐n)=60000×60%/(2×2000)=9(鍏�/鑲�) 鈶″噲璩囩敘(ch菐n)鏀剁泭鐜�=7200/60000×60%=20%

(2)鎳�(y墨ng)鏀粯鐨勮偂鍒╃附鍜�=7200×40%=2880(钀�(w脿n)鍏�)

(3)鈶�2018 骞磋拷鍔犳姇璩囨墍闇€瑕佺殑娆�(qu谩n)鐩婅硣鏈=9000×60%=5400(钀�(w脿n)鍏�) 鈶″彲鐧�(f膩)鏀剧殑鑲″埄绺介=7200-5400=1800(钀�(w脿n)鍏�)

鐠�(hu谩n)鐞冪恫(w菐ng)鏍″皬绶ㄦ韩棣ㄦ彁绀猴細灏忕法鍙婃檪(sh铆)鐐哄唬澶ц€冪敓鏁寸悊鍚勭姝峰勾鐪熼锛岃珛(q菒ng)鑰冪敓浣跨敤濡備笅鎸夐垥锛�“榛�(di菐n)鎿婂厤璨�(f猫i)涓嬭級”榛�(di菐n)鎿婂悗閫�(j矛n)鍏ヤ笅杓変腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鑰冭│鐪熼闋�(y猫)闈�銆�

浜�銆佺稖鍚堥

1銆併€愭湰椤� 12 鍒嗐€戞垔鍏徃鏄竴瀹惰ō(sh猫)鍌欏埗閫犲晢锛屽叕鍙稿熀浜庡競鍫�(ch菐ng)鐧�(f膩)灞曢€�(j矛n)琛岃病(c谩i)鍕�(w霉)瑕�(gu墨)鍔�锛屾湁闂�(gu膩n)璩囨枡濡備笅锛�

璩囨枡涓€锛氭垔鍏徃 2017 骞� 12 鏈� 31 鏃ョ殑璩囩敘(ch菐n)璨�(f霉)鍌佃〃绨�(ji菐n)琛ㄥ強鐩搁棞(gu膩n)淇℃伅濡傝〃鎵€绀�銆�

鎴婂叕鍙歌硣鐢�(ch菐n)璨�(f霉)鍌佃〃绨�(ji菐n)琛ㄥ強鐩搁棞(gu膩n)淇℃伅(2017 骞� 12 鏈� 31 鏃�)

閲戦鍠綅锛氳惉(w脿n)鍏�

璩囨枡浜岋細鎴婂叕鍙� 2017 骞撮姺鍞鐐� 40000 钀�(w脿n)鍏�锛岄姺鍞噲鍒╃巼鐐� 10%锛屽埄娼�(r霉n)鐣欏瓨鐜囩偤 40%銆傞爯(y霉)瑷�(j矛) 2018 骞撮姺鍞澧為暦(zh菐ng)鐜囩偤 30%锛岄姺鍞噲鍒╃巼鍜屽埄娼�(r霉n)鐣欏瓨鐜囦繚鎸佷笉璁�銆�

璩囨枡涓夛細鎴婂叕鍙歌▓(j矛)鍔冧簬 2018 骞� 1 鏈� 1 鏃ュ緸绉熻硟鍏徃铻嶈硣绉熷叆涓€鑷�(t谩i)瑷�(sh猫)鍌�銆傝┎瑷�(sh猫)鍌欏児(ji脿)鍊肩偤 1000 钀�(w脿n)鍏冿紝绉熸湡鐐� 5 骞�锛岀鏈熸豢鏅�(sh铆)闋�(y霉)瑷�(j矛)鍑堟畼鍊肩偤 100 钀�(w脿n)鍏冿紝姝哥璩冨叕鍙告墍鏈�銆傚勾鍒╃巼鐐� 8%锛屽勾绉熻硟鎵嬬簩(x霉)璨�(f猫i)鐜囩偤 2%銆傜閲戞瘡骞存湯鏀粯 1 娆�銆傜浉闂�(gu膩n)璨ㄥ梗鏅�(sh铆)闁撳児(ji脿)鍊肩郴鏁�(sh霉)鐐�(P/F锛�8%锛�5)=0.6806; (P/F锛�10%锛�5)=0.6209;(P/A锛�8%锛�5)=3.9927;(P/A锛�10%锛�5)=3.7908銆�

璩囨枡鍥涳細缍�(j墨ng)娓�(c猫)绠楋紝璩囨枡涓変腑鏂板瑷�(sh猫)鍌欐姇鐢�(ch菐n)鍚庢瘡骞磋兘鐐烘垔鍏徃澧炲姞鍑堝埄娼�(r霉n) 132.5 钀�(w脿n)鍏�锛岃ō(sh猫)鍌欏勾鎶樿垔椤嶇偤 180 钀�(w脿n)鍏�銆�

璩囨枡浜旓細鎴婂叕鍙搁噰鐢ㄤ互涓嬪叐绋睂璩囨柟寮忥細鈶犲埄鐢ㄥ晢妤�(y猫)淇＄敤锛氭垔鍏徃渚涙噳(y墨ng)鍟嗘彁渚涚殑浠樻姊濅欢鐐�“1/10锛孨/30”;鈶″悜閵€琛屽€熸锛氬€熸骞村埄鐜囩偤 8%銆備竴骞存寜 360 澶╄▓(j矛)绠�銆傝┎鍏徃閬╃敤鐨勪紒妤�(y猫)鎵€寰楃▍绋呯巼鐐� 25%銆備笉鑰冩叜澧炲€肩▍鍙婂叾鍥犵礌鐨勫奖闊�銆�

瑕佹眰锛�(1)鏍规摎(j霉)璩囨枡涓€鍜岃硣鏂欎簩锛岃▓(j矛)绠楁垔鍏徃 2018 骞翠笅鍒楀悇闋�(xi脿ng)閲戦锛氣憼鍥犻姺鍞鍔犺€屽鍔犵殑璩囩敘(ch菐n)椤�;鈶″洜閵峰敭澧炲姞鑰屽鍔犵殑璨�(f霉)鍌甸;鈶㈠洜閵峰敭澧炲姞鑰屽鍔犵殑璩囬噾閲�;鈶ｉ爯(y霉)瑷�(j矛)鍒╂饯(r霉n)鐨勭暀瀛樻敹鐩婇;鈶ゅ閮ㄨ瀺璩囬渶姹傞噺銆�

(2)鏍规摎(j霉)璩囨枡涓夛紝瑷�(j矛)绠椾笅鍒楁暩(sh霉)鍊硷細鈶犺▓(j矛)绠楃閲戞檪(sh铆)浣跨敤鐨勬姌鐝�(xi脿n)鐜�;鈶� 瑭茶ō(sh猫)鍌欑殑骞寸閲�銆�

(3)鏍规摎(j霉)璩囨枡鍥涳紝瑷�(j矛)绠椾笅鍒楁寚妯�(bi膩o)锛氣憼鏂拌ō(sh猫)鍌欐姇鐢�(ch菐n)鍚庢瘡骞村鍔犵殑鐕�(y铆ng)妤�(y猫)鐝�(xi脿n)閲戝噲娴侀噺;鈶″鏋滃叕鍙告寜 1000 钀�(w脿n)鍏冭嚜琛岃臣(g貌u)璨疯€岄潪绉熻硟瑭茶ō(sh猫)鍌�锛岃▓(j矛)绠楄┎瑷�(sh猫)鍌欐姇璩囩殑闈滄厠(t脿i)鍥炴敹鏈熴€�

(4)鏍规摎(j霉)璩囨枡浜�锛岃▓(j矛)绠楀苟鍥炵瓟濡備笅鍟�(w猫n)椤岋細鈶犺▓(j矛)绠楁斁妫勭従(xi脿n)閲戞姌鎵ｇ殑淇＄敤鎴愭湰鐜�;鈶″垽鏂锋垔鍏徃鏄惁鎳�(y墨ng)瑭叉斁妫勭従(xi脿n)閲�;鈶㈣▓(j矛)绠楅妧琛屽€熸璩囨湰鎴愭湰銆�

銆愭纰虹瓟妗堛€�(1)2018 骞撮姺鍞鍔犻=40000×30%=12000(钀�(w脿n)鍏�)

鈶犲洜閵峰敭澧炲姞鑰屽鍔犵殑璩囩敘(ch菐n)椤�=12000×(2.5%+20%+12.5%+10%)=5400 (钀�(w脿n)鍏�)

鈶″洜閵峰敭澧炲姞鑰屽鍔犵殑璨�(f霉)鍌甸=12000×(5%+20%)=3000(钀�(w脿n)鍏�)

鈶㈠洜閵峰敭澧炲姞鑰屽鍔犵殑璩囬噾闇€姹傞噺=5400-3000=2400(钀�(w脿n)鍏�)

鈶ｉ爯(y霉)瑷�(j矛)鍒╂饯(r霉n)鐨勭暀瀛樻敹鐩婇=10%×40%×40000×(1+30%)=2080(钀�(w脿n)鍏�)

鈶ゅ閮ㄨ瀺璩囬渶姹�=2400-2080=320(钀�(w脿n)鍏�)

(2)鈶犺▓(j矛)绠楃閲戞檪(sh铆)浣跨敤鐨勬姌鐝�(xi脿n)鐜�=2%+8%=10%

鈶¤┎瑷�(sh猫)鍌欑殑骞寸閲�=(1000-100×0.6209)÷3.7908=247.42(钀�(w脿n)鍏�)

(3)鈶犳柊瑷�(sh猫)鍌欐姇鐢�(ch菐n)鍚庢瘡骞村鍔犵殑鐕�(y铆ng)妤�(y猫)鐝�(xi脿n)閲戝噲娴侀噺=132.5+180=312.5 (钀�(w脿n)鍏�)

鈶¤┎瑷�(sh猫)鍌欐姇璩囩殑闈滄厠(t脿i)鍥炴敹鏈�=1000÷312.5=3.2(骞�)

(4)鈶犳斁妫勭従(xi脿n)閲戞姌鎵ｇ殑淇＄敤鎴愭湰鐜�=鎶樻墸%/(1-鎶樻墸%)×360/(浠樻鏈�-鎶樻墸鏈�)=1%/(1-1%)×360/(30-10)=18.18%

鈶℃垔鍏徃涓嶆噳(y墨ng)瑭叉斁妫勭従(xi脿n)閲戞姌鎵�銆傜悊鐢憋細鏀炬鐝�(xi脿n)閲戞姌鎵ｇ殑淇＄敤鎴愭湰鐜� =18.18%>閵€琛屽€熸鍒╂伅鐜� 8%锛屽洜姝や笉鎳�(y墨ng)瑭叉斁妫勭従(xi脿n)閲戞姌鎵ｃ€�

鈶㈤妧琛屽瓨娆捐硣鏈垚鏈�=8%×(1-25%)=6%

2. 宸卞叕鍙稿拰搴氬叕鍙告槸鍚屼竴琛屾キ(y猫)锛岃(gu墨)妯＄浉杩戠殑鍏╁涓婂競鍏徃銆�

鏈夐棞(gu膩n)璩囨枡濡備笅锛�

璩囨枡涓€锛氬繁鍏徃 2017 骞存櫘閫氳偂鑲℃暩(sh霉)鐐� 10000 钀�(w脿n)鑲�锛屾瘡鑲℃敹鐩婄偤 2.31 鍏�銆傞儴鍒嗚病(c谩i)鍕�(w霉)淇℃伅濡備笅宸卞叕鍙搁儴鍒嗚病(c谩i)鍕�(w霉)淇℃伅 鍠綅锛氳惉(w脿n)鍏�

璩囨枡浜岋細宸卞叕鍙歌偂绁ㄧ殑β绯绘暩(sh霉)鐐� 1.2锛岀劇(w煤)棰�(f膿ng)闅�(xi菐n)鏀剁泭鐜囩偤 4%锛岃瓑鍒稿競鍫�(ch菐ng)骞冲潎鏀剁泭鐜囩偤 9%锛屽繁鍏徃鎸夋瘡骞存瘡鑲� 3 鍏冪櫦(f膩)鏀惧浐瀹氱従(xi脿n)閲戣偂鍒�銆傜洰鍓嶈┎鍏徃鐨勮偂绁ㄥ競鍍�(ji脿)鐐� 46.20 鍏冦€�

璩囨枡涓夛細宸卞叕鍙稿拰搴氬叕鍙� 2017 骞寸殑閮ㄥ垎璨�(c谩i)鍕�(w霉)鎸囨(bi膩o)濡備笅琛ㄦ墍绀�銆傚繁鍏徃鍜屽簹鍏徃鐨勯儴鍒嗚病(c谩i)鍕�(w霉)鎸囨(bi膩o)

銆愭敞銆戣〃鍏�(n猫i)“*”琛ㄧず鐪佺暐鐨勬暩(sh霉)鎿�(j霉)銆傝硣鏂欏洓锛氬簹鍏徃鑲＄エ鐨勫繀瑕佹敹鐩婄巼鐐� 11%銆傝┎鍏徃 2017 骞村害鑲″埄鍒嗛厤鏂规鏄瘡鑲＄従(xi脿n)閲戣偂鍒� 1.5 鍏�(鍗� D0=1.5)闋�(y霉)瑷�(j矛)鏈締(l谩i)鍚勫勾鐨勮偂鍒╁勾澧為暦(zh菐ng)鐜囩偤 6%銆傜洰鍓嶅簹鍏徃鐨勮偂绁ㄥ競鍍�(ji脿)鐐� 25 鍏�銆�

瑕佹眰锛�(1)鏍规摎(j霉)璩囨枡涓€鍜岃硣鏂欎簩锛岀⒑瀹氫笂杩拌〃鏍间腑瀛楁瘝 A銆丅銆丆銆丏銆丒銆丗 鎵€浠ｈ〃鐨勬暩(sh霉)鍊�(涓嶉渶瑕佸垪绀鸿▓(j矛)绠楅亷(gu貌)绋�)

(2)鏍规摎(j霉)瑕佹眰(1)鐨勮▓(j矛)绠楃祼(ji茅)鏋滃拰璩囨枡涓夛紝鍥炵瓟涓嬪垪鍟�(w猫n)椤�锛�

鈶犲垽鏂峰繁鍏徃鍜屽簹鍏徃瑾�(shu铆)鐨勮病(c谩i)鍕�(w霉)绲�(ji茅)妲�(g貌u)鏇村姞绌�(w臎n)鍋�锛屽苟瑾�(shu艒)鏄庣悊鐢�銆�

鈶″垽鏂峰繁鍏徃鍜屽簹鍏徃鐛插彇鐝�(xi脿n)閲戠殑鑳藉姏鍝€�(g猫)鏇村挤(qi谩ng)锛屽苟瑾�(shu艒)鏄庣悊鐢�銆�

(3)鏍规摎(j霉)璩囨枡浜�锛岃▓(j矛)绠楀苟鍥炵瓟涓嬪垪鍟�(w猫n)椤�

鈶犻亱(y霉n)鐢ㄨ硣鏈硣鐢�(ch菐n)瀹氬児(ji脿)妯″瀷瑷�(j矛)绠楀繁鍏徃鑲＄エ鐨勫繀瑕佹敹鐩婄巼;

鈶¤▓(j矛)绠楀繁鍏徃鑲＄エ鐨勫児(ji脿)鍊�;

鈶㈢郸鍑�“澧炴寔”鎴�“娓涙寔”瑭茶偂绁ㄧ殑鎶曡硣寤鸿锛屽苟瑾�(shu艒)鏄庣悊鐢�

(4)鏍规摎(j霉)璩囨枡鍥涳紝瑷�(j矛)绠楀苟鍥炵瓟濡備笅鍟�(w猫n)椤岋細

鈶犺▓(j矛)绠楀簹鍏徃鑲＄エ鐨勫収(n猫i)閮ㄦ敹鐩婄巼

鈶＄郸鍑�“澧炴寔”鎴�“娓涙寔”瑭茶偂绁ㄧ殑鎶曡硣寤鸿锛屽苟瑾�(shu艒)鏄庣悊鐢�銆�

銆愭纰虹瓟妗堛€�(1)A=1.2 B=15% C=0.59 D=7.5% E=1.5 F=20

銆愯В鏋愩€戠敘(ch菐n)娆�(qu谩n)姣旂巼(A)=184800/154000=1.2

鍑堣硣鐢�(ch菐n)鏀剁泭鐜�(B)=23100/154000=15%

绺借硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜�(C)=200000/338800=0.59(娆�)

鐕�(y铆ng)妤�(y猫)鐝�(xi脿n)閲戞瘮鐜�(D)=15000/200000=7.5%

姣忚偂缍�(j墨ng)鐕�(y铆ng)娲诲嫊(d貌ng)鐝�(xi脿n)閲戝噲娴侀噺(E)=15000/10000=1.5

甯傜泩鐜�(F)=46.20/2.31=20(鍊�)

(2)鈶� 搴氬叕鍙哥殑璨�(c谩i)鍕�(w霉)绲�(ji茅)妲�(g貌u)鏇寸┅(w臎n)鍋�

鐞嗙敱锛氬簹鍏徃鐨勭敘(ch菐n)娆�(qu谩n)姣旂巼(1)浣庝簬宸插叕鍙哥殑鐢�(ch菐n)娆�(qu谩n)姣旂巼(1.2).

鈶″簹鍏徃鐛插彇鐝�(xi脿n)閲戠殑鑳藉姏寮�(qi谩ng)鐞嗙敱锛氬簹鍏徃鐕�(y铆ng)妤�(y猫)鐝�(xi脿n)閲戞瘮鐜� 15%楂樹簬宸插叕鍙哥殑 7.5%

(3) 鈶犲凡鍏徃鑲＄エ鐨勫繀瑕佹敹鐩婄巼=4%+1.2×(9%-4%)=10%

鈶� 宸插叕鍙歌偂绁ㄥ児(ji脿)鍊�=3/10%=30(鍏�/鑲�)

鈶� 鎳�(y墨ng)瑭叉笡鎸佽偂绁�銆傜悊鐢辫偂绁ㄥ児(ji脿)鍊间綆浜庤偂绁ㄥ児(ji脿)鏍�銆�

(4) 鈶犲簹鍏徃鑲＄エ鐨勫収(n猫i)閮ㄦ敹鐩婄巼=1.5×(1+6)/25+6%=12.36%

鈶″鎸佽┎鑲＄エ鐨勬姇璩囧缓璀扮悊鐢憋細鍏�(n猫i)閮ㄦ敹鐩婄巼(12.36%)楂樹簬蹇呰鏀剁泭鐜�(10%)

鐠�(hu谩n)鐞冪恫(w菐ng)鏍″皬绶ㄦ韩棣ㄦ彁绀猴細灏忕法鍙婃檪(sh铆)鐐哄唬澶ц€冪敓鏁寸悊鍚勭姝峰勾鐪熼锛岃珛(q菒ng)鑰冪敓浣跨敤濡備笅鎸夐垥锛�“榛�(di菐n)鎿婂厤璨�(f猫i)涓嬭級”榛�(di菐n)鎿婂悗閫�(j矛n)鍏ヤ笅杓変腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鑰冭│鐪熼闋�(y猫)闈�銆�