2024骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)宸查€�(j矛n)鍏ュ熀绀�(ch菙)瀛�(xu茅)缈�(x铆)闅庢锛屾湰鏂囧垎浜€婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬬鍥涚珷绋呮硶姒傝堪鍙婅波鐗╁拰鍕炲嫏(w霉)绋呮硶寰嬪埗搴︾殑绔犵瘈(ji茅)缈�(x铆)椤�锛屽笇鏈涜€冪敓鍦ㄥ(xu茅)缈�(x铆)绗洓绔犲悗鍙婃檪(sh铆)鍋氫笅鐩搁棞(gu膩n)绶寸繏(x铆)椤岋紝閫氶亷(gu貌)绶寸繏(x铆)绗簩绡€(ji茅)澧炲€肩▍鐨勮▓(j矛)绠�-閫�(j矛n)闋�(xi脿ng)绋呴鐨勭⒑瑾�(r猫n)鍜岃▓(j矛)绠楃繏(x铆)椤岄€�(j矛n)琛屾煡婕忚(b菙)缂�锛屽苟闉忓浐鐭ヨ瓨(sh铆)榛�(di菐n)銆�

绗洓绔� 绋呮硶姒傝堪鍙婅波鐗╁拰鍕炲嫏(w霉)绋呮硶寰嬪埗搴�

绗簩绡€(ji茅)澧炲€肩▍娉曞緥鍒跺害

澧炲€肩▍鐨勮▓(j矛)绠�—閫�(j矛n)闋�(xi脿ng)绋呴鐨勭⒑瑾�(r猫n)鍜岃▓(j矛)绠�(鈽呪槄鈽�)

銆愮簿閬歌│椤屻€�

銆�1-2020澶氶伕銆戞牴鎿�(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼竴鑸磵绋呬汉璩�(g貌u)閫�(j矛n)璨ㄧ墿銆佹湇鍕�(w霉)鍙栧緱鐨勪笅鍒楀悎娉曟啈璀変腑锛屽爆浜庡鍊肩▍鎵ｇ▍鎲戣瓑鐨勬湁( )銆�

A.杈�(n贸ng)鐢�(ch菐n)鍝侀姺(xi膩o)鍞櫦(f膩)绁� B.澧炲€肩▍灏�(zhu膩n)鐢ㄧ櫦(f膩)绁�

C.娉ㄦ槑鏃呭韬唤淇℃伅鐨勫湅(gu贸)鍏�(n猫i)鑸┖閬�(y霉n)杓搁浕瀛愬绁ㄨ绋嬪柈 D.娴烽棞(gu膩n)閫�(j矛n)鍙ｅ鍊肩▍灏�(zhu膩n)鐢ㄧ钩娆炬浉(sh奴)

銆�2-2021鍠伕銆戠敳鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2019骞�7鏈堝緸灏忚(gu墨)妯＄磵绋呬汉涔欏叕鍙歌臣(g貌u)閫�(j矛n)涓€鎵硅静(n贸ng)鐢�(ch菐n)鍝佺敤浜庣敓鐢�(ch菐n)椋熺敤妞嶇墿娌�锛屽彇寰楀鍊肩▍灏�(zhu膩n)鐢ㄧ櫦(f膩)绁ㄦ敞鏄庨噾椤�10 000鍏�銆佺▍椤�300鍏�銆傜敳鍏徃璩�(g貌u)閫�(j矛n)鐨勮┎鎵硅静(n贸ng)鐢�(ch菐n)鍝佺暥(d膩ng)鏈堢敵鍫�(b脿o)鎶垫墸閫�(j矛n)闋�(xi脿ng)绋呴銆傚凡鐭ヨ静(n贸ng)鐢�(ch菐n)鍝佹墸闄ょ巼鐐�9%銆傜敳鍏徃鐣�(d膩ng)鏈堣臣(g貌u)閫�(j矛n)瑭叉壒杈�(n贸ng)鐢�(ch菐n)鍝佹簴(zh菙n)浜堟姷鎵ｇ殑閫�(j矛n)闋�(xi脿ng)椤嶇偤( )銆�

A.927鍏� B.900鍏� C.873鍏� D.300

銆�3-2020鍠伕銆戠敳寤犵偤澧炲€肩▍涓€鑸磵绋呬汉锛�2019骞�10鏈堣臣(g貌u)閫�(j矛n)涓€鎵硅静(n贸ng)鐢�(ch菐n)鍝�锛岃静(n贸ng)鐢�(ch菐n)鍝佹敹璩�(g貌u)鐧�(f膩)绁ㄦ敞鏄庤卜(m菐i)鍍�(ji脿)991 900鍏�锛岀暥(d膩ng)鏈堝叏閮ㄧ敤浜庣敓鐢�(ch菐n)灏忛亥闈㈢矇銆傚凡鐭�锛岃静(n贸ng)鐢�(ch菐n)鍝佹墸闄ょ巼鐐�9%銆傝▓(j矛)绠楃敳寤犵暥(d膩ng)鏈堣┎绛嗘キ(y猫)鍕�(w霉)婧�(zh菙n)浜堟姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.991 900÷(1-9%)×9%=98 100(鍏�) B.991 900×9%=89 271(鍏�)

C.991 900×(1-9%)×9%=81 236.61(鍏�) D.991 900÷(1+9%)×9%=81 900(鍏�)

銆�4-2022鍠伕銆戠敳绯ф补鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2021骞�10鏈堝悜杈�(n贸ng)姘戞敹璩�(g貌u)涓€鎵瑰ぇ璞嗭紝闁�(k膩i)鍏风殑杈�(n贸ng)鐢�(ch菐n)鍝佹敹璩�(g貌u)鐧�(f膩)绁ㄤ笂娉ㄦ槑璨�(m菐i)鍍�(ji脿)99 190鍏�锛屽緸杈�(n贸ng)鍫�(ch菐ng)璩�(g貌u)閫�(j矛n)鑺辩敓锛屽彇寰楄静(n贸ng)鐢�(ch菐n)鍝侀姺(xi膩o)鍞櫦(f膩)绁ㄦ敞鏄庤卜(m菐i)鍍�(ji脿)273 000鍏冦€傜暥(d膩ng)鏈堣臣(g貌u)閫�(j矛n)鐨勫ぇ璞嗗拰鑺辩敓鍧囩敤浜庣敓鐢�(ch菐n)椋熺敤妞嶇墿娌�銆傚凡鐭ヨ臣(g貌u)閫�(j矛n)杈�(n贸ng)鐢�(ch菐n)鍝佹寜9%鐨勬墸闄ょ巼瑷�(j矛)绠楅€�(j矛n)闋�(xi脿ng)绋呴銆傝▓(j矛)绠楃敳绯ф补鍏徃鐣�(d膩ng)鏈堜笂杩版キ(y猫)鍕�(w霉)婧�(zh菙n)浜堟姷鎵ｇ殑閫�(j矛n)闋�(xi脿ng)绋呴鐨勪笅鍒楄▓(j矛)绠椾腑锛屾纰虹殑鏄�( )銆�

A.99 190×9%+ 273 000×9%= 33 497.1(鍏�)

B.273 000÷(1-9%)×9%=27 000(鍏�)

C.99 190÷(1-9%)×9%=9 810(鍏�)

D.99 190÷(1-9%)×9%+ 273 000÷(1-9%)×9%=36 810(鍏�)

銆�5-2021澶氶伕銆戞牴鎿�(j霉)銆婂鍊肩▍娉曞緥鍒跺害銆嬬殑瑕�(gu墨)瀹�锛屼竴鑸磵绋呬汉璩�(g貌u)閫�(j矛n)鐨勪笅鍒楁湇鍕�(w霉)涓�锛屼笉寰楁姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴鐨勬湁( )銆�

A.椁愰２鏈嶅嫏(w霉) B.璨告鏈嶅嫏(w霉) C.濞涙▊(l猫)鏈嶅嫏(w霉) D.灞呮皯鏃ュ父鏈嶅嫏(w霉)

銆�6-2022鍠伕銆戠敳鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2021骞�11鏈堣臣(g貌u)閫�(j矛n)鐢熺敘(ch菐n)瑷�(sh猫)鍌欑璩冩湇鍕�(w霉)鍙栧緱澧炲€肩▍灏�(zhu膩n)鐢ㄧ櫦(f膩)绁ㄦ敞鏄庣▍椤�900鍏冿紝璩�(g貌u)閫�(j矛n)椁愰２鏈嶅嫏(w霉)鍙栧緱澧炲€肩▍鏅€氱櫦(f膩)绁ㄦ敞鏄庣▍椤�60鍏�锛岃臣(g貌u)閫�(j矛n)璨告鏈嶅嫏(w霉)鍙栧緱澧炲€肩▍鏅€氱櫦(f膩)绁ㄦ敞鏄庣▍椤�720鍏冦€傜敳鍏徃閫�(j矛n)闋�(xi脿ng)绋呴鐣�(d膩ng)鏈堝凡鐢冲牨(b脿o)鎶垫墸銆傜敳鍏徃鐣�(d膩ng)鏈堜笂杩版キ(y猫)鍕�(w霉)婧�(zh菙n)浜堟姷鎵ｇ殑閫�(j矛n)闋�(xi脿ng)绋呴鐐�( )鍏冦€�

A.1 620 B.900 C.790 D.1 680

銆�7-2022鍠伕銆戠敳鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2022骞�2鏈堝摗宸ヤ箻鍧愰姗�(j墨)鍒板湅(gu贸)鍏�(n猫i)澶氬湴鍑哄樊锛屾湭鍙栧緱澧炲€肩▍灏�(zhu膩n)鐢ㄧ櫦(f膩)绁ㄤ絾鍙栧緱浜嗘敞鏄庡摗宸ヨ韩浠戒俊鎭殑鑸┖閬�(y霉n)杓搁浕瀛愬绁ㄨ绋嬪柈锛岃绋嬪柈涓婃敞鏄庣エ鍍�(ji脿)鍚堣▓(j矛)98 100鍏�銆傛皯鑸櫦(f膩)灞曞熀閲�2 000鍏�锛屽凡鐭ヨ臣(g貌u)閫�(j矛n)鑸┖鏃呭閬�(y霉n)杓告湇鍕�(w霉)鎸�9%瑷�(j矛)绠楅€�(j矛n)闋�(xi脿ng)绋呴銆傝▓(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堜笂杩版キ(y猫)鍕�(w霉)婧�(zh菙n)浜堟姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.98 100÷(1+9%)×9% B.(98 100+2 000)×9%

C.98 100÷(1+9%)×9%+2 000×9% D.98 100×9%

銆�8-2022鍠伕銆戠敳鑸┖鍏徃闁�(k膩i)灞曡埅绌洪亱(y霉n)杓告湇鍕�(w霉)鍙栧緱鍦�(gu贸)鍏�(n猫i)閬�(y霉n)杓告湇鍕�(w霉)涓嶅惈澧炲€肩▍鏀跺叆1 100钀�(w脿n)鍏�銆佸湅(gu贸)闅涢亱(y霉n)杓告湇鍕�(w霉)涓嶅惈澧炲€肩▍鏀跺叆300钀�(w脿n)鍏冿紝鍙︿唬鏀舵皯鑸櫦(f膩)灞曞熀閲�50钀�(w脿n)鍏�銆傝▓(j矛)绠楀鍊肩▍閵�(xi膩o)闋�(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.(1 100+300)×9% B.(1 100+300+50)×9%

C.1 100×9% D.(1 100+50)×9%

銆�9-2016澶氶伕銆戞牴鎿�(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼竴鑸磵绋呬汉璩�(g貌u)閫�(j矛n)璨ㄧ墿鐨勪笅鍒楅€�(j矛n)闋�(xi脿ng)绋呴涓紝涓嶅緱寰為姺(xi膩o)闋�(xi脿ng)绋呴涓姷鎵ｇ殑鏈�( )銆�

A.鍥犵鐞嗕笉鍠勯€犳垚琚洔鐨勮臣(g貌u)閫�(j矛n)璨ㄧ墿鐨勯€�(j矛n)闋�(xi脿ng)绋呴 B.琚煼(zh铆)娉曢儴闁€(m茅n)渚濇硶娌�(m茅i)鏀剁殑璩�(g貌u)閫�(j矛n)璨ㄧ墿鐨勯€�(j矛n)闋�(xi脿ng)绋呴

C.琚煼(zh铆)娉曢儴闁€(m茅n)寮�(qi谩ng)浠よ嚜琛岄姺(xi膩o)姣€鐨勮臣(g貌u)閫�(j矛n)璨ㄧ墿鐨勯€�(j矛n)闋�(xi脿ng)绋呴 D.鍥犲湴闇囬€犳垚姣€鎼嶇殑璩�(g貌u)閫�(j矛n)璨ㄧ墿鐨勯€�(j矛n)闋�(xi脿ng)绋呴

銆�10-2022鍠伕銆戠敳鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2021骞�6鏈堝悜杈�(n贸ng)姘戞敹璩�(g貌u)鐜夌背涓€鎵逛綔鐐哄姞宸ラ鐢ㄦ鐗╂补鍘熸枡锛岄枊(k膩i)鍏风殑杈�(n贸ng)鐢�(ch菐n)鍝佹敹璩�(g貌u)鐧�(f膩)绁ㄤ笂娉ㄦ槑璨�(m菐i)鍍�(ji脿)43 600鍏�銆傚洜鍦伴渿灏�(d菐o)鑷磋┎鎵圭帀绫虫瘈鎼�20%銆傚凡鐭ヨ臣(g貌u)閫�(j矛n)杈�(n贸ng)鐢�(ch菐n)鍝佹寜9%鐨勭▍鐜囪▓(j矛)绠楅€�(j矛n)闋�(xi脿ng)绋呴銆傝▓(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堟敹璩�(g貌u)鐜夌背婧�(zh菙n)浜堟姷鎵ｇ殑閫�(j矛n)闋�(xi脿ng)绋呴鐨勪笅鍒楅伕闋�(xi脿ng)涓纰虹殑鏄�( )銆�

A.43 600 ×9% =3 924(鍏�)

B.43 600 ×(1-9%)×9%=3 570.84(鍏�)

C.43 600×(1-20%)×(1-9%)×9%=2 856.67(鍏�)

D.43 600×(1-20%)×9%=3 139.2(鍏�)

銆愮瓟妗堝強瑙ｆ瀽銆�

1.銆愮瓟妗堛€慉BCD

銆愯В鏋愩€戝悎娉曟墸绋呮啈璀夌殑绋(l猫i)锛氣憼澧炲€肩▍灏�(zhu膩n)鐢ㄧ櫦(f膩)绁ㄣ€愬惈绋呮帶姗�(j墨)鍕�(d貌ng)杌�(ch膿)閵�(xi膩o)鍞当(t菕ng)涓€鐧�(f膩)绁ㄣ€�(閬搁爡(xi脿ng)B);鈶℃捣闂�(gu膩n)閫�(j矛n)鍙ｅ鍊肩▍灏�(zhu膩n)鐢ㄧ钩娆炬浉(sh奴)(閬搁爡(xi脿ng)D);鈶㈣静(n贸ng)鐢�(ch菐n)鍝佹敹璩�(g貌u)鐧�(f膩)绁�;鈶ｈ静(n贸ng)鐢�(ch菐n)鍝侀姺(xi膩o)鍞櫦(f膩)绁�(閬搁爡(xi脿ng)A);鈶や唬鎵ｄ唬绻崇▍娆剧殑瀹岀▍鎲戣瓑;鈶ョ鍚堣(gu墨)瀹氱殑鍦�(gu贸)鍏�(n猫i)鏃呭閬�(y霉n)杓哥櫦(f膩)绁�(閬搁爡(xi脿ng)C)銆�

2.銆愮瓟妗堛€態

銆愯В鏋愩€戣臣(g貌u)閫�(j矛n)杈�(n贸ng)鐢�(ch菐n)鍝佹寜鐓х啊(ji菐n)鏄撹▓(j矛)绋呮柟娉曚緷鎿�(j霉)3%寰佹敹鐜囪▓(j矛)绠楃钩绱嶅鍊肩▍鐨勫皬瑕�(gu墨)妯＄磵浜哄彇寰楀鍊肩▍灏�(zhu膩n)鐢ㄧ櫦(f膩)绁ㄧ殑锛屼互澧炲€肩▍灏�(zhu膩n)鐢ㄧ櫦(f膩)绁ㄤ笂娉ㄦ槑鐨勯噾椤嶅拰9%鐨勬墸闄ょ巼瑷�(j矛)绠楅€�(j矛n)闋�(xi脿ng)绋呴銆傜敳鍏徃鐣�(d膩ng)鏈堣臣(g貌u)閫�(j矛n)瑭叉壒杈�(n贸ng)鐢�(ch菐n)鍝佹簴(zh菙n)浜堟姷鎵ｇ殑閫�(j矛n)闋�(xi脿ng)绋呴=10 000×9%=900(鍏�)銆�

3.銆愮瓟妗堛€態

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4.銆愮瓟妗堛€慉

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5.銆愮瓟妗堛€慉BCD

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6.銆愮瓟妗堛€態

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7.銆愮瓟妗堛€慉

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8.銆愮瓟妗堛€慍

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9.銆愮瓟妗堛€慉BC

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10.銆愮瓟妗堛€慉

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