2024骞村垵绱�(j铆)缍�(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)鐪熼绮剧法鍗峰凡鏇存柊锛屽公鍔╄€冪敓鐔熸倝鑰冭│椤屽瀷鍜岃€冭│闆ｅ害锛屾椹�(y脿n)鑰冪敓灏�(du矛)鐭ヨ瓨(sh铆)榛�(di菐n)鐨勬帉鎻＄▼搴�銆�

鍒濈礆(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬬湡椤岀簿绶ㄥ嵎浜�

涓€銆佸柈闋�(xi脿ng)閬告搰椤�(鏈椤屽叡23椤�锛屾瘡椤�2鍒�锛屽叡46鍒�銆傛瘡灏忛鍌欓伕绛旀涓�锛屽彧鏈変竴鍊�(g猫)绗﹀悎椤屾剰鐨勬纰虹瓟妗�銆傞尟(cu貌)閬搞€佷笉閬稿潎涓嶅緱鍒�銆�)

1.2021骞�1鏈堬紝妤婃煇鍒扮敳鍏徃宸ヤ綔锛岄洐鏂圭敖瑷傚嫗鍕�(d貌ng)鍚堝悓銆傜磩瀹氬悎鍚屾湡闄�2骞达紝瑭︾敤鏈�2鍊�(g猫)鏈�銆傚悓骞�2鏈堟鏌愬洜鍑哄湅鐣欏(xu茅)鑰屾彁鍑鸿经鑱�銆備笅鍒楅棞(gu膩n)浜庢鏌愯В闄ゅ嫗鍕�(d貌ng)鍚堝悓鏂瑰紡鐨勮〃杩颁腑锛屾纰虹殑鏄�( )銆�

A.鍙毃鏅�(sh铆)閫氱煡鐢插叕鍙歌В闄ゅ嫗鍕�(d貌ng)鍚堝悓

B.鎳�(y墨ng)鎻愬墠3鏃ラ€氱煡鐢插叕鍙歌В闄ゅ嫗鍕�(d貌ng)鍚堝悓

C.鎳�(y墨ng)鎻愬墠30鏃ヤ互鏇搁潰褰㈠紡閫氱煡鐢插叕鍙歌В闄ゅ嫗鍕�(d貌ng)鍚堝悓

D.涓嶉渶瑕侀€氱煡鐢插叕鍙稿嵆鍙В闄ゅ嫗鍕�(d貌ng)鍚堝悓

2.涓湅灞呮皯鏉庢煇2021骞�6鏈堢偤鐢插叕鍙告彁渚涗竴闋�(xi脿ng)灏堟キ(y猫)瑷�(sh猫)瑷�(j矛)鏈嶅嫏(w霉)锛屽彇寰楀嫗鍕�(w霉)鍫�(b脿o)閰墍寰�50000鍏�銆傚凡鐭�?ji菐ng)瓒�?w霉)鍫�(b脿o)閰墍寰楅爯(y霉)鎵ｉ爯(y霉)绻冲€�(g猫)浜烘墍寰楃▍姣忔鏀跺叆4000鍏冧互涓婄殑锛屾笡闄よ不(f猫i)鐢ㄦ寜20%瑷�(j矛)绠�銆傜疮瑷�(j矛)闋�(y霉)鎵ｉ爯(y霉)绻虫噳(y墨ng)绱嶇▍鎵€寰楅瓒呴亷20000鍏冭嚦50000鍏冪殑閮ㄥ垎锛岄爯(y霉)鎵ｇ巼鐐�30%锛岄€熺畻鎵ｉ櫎鏁�(sh霉)鐐�2000鍏�銆傝▓(j矛)绠楁潕鏌愯┎绛嗘墍寰楁噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻冲€�(g猫)浜烘墍寰楃▍绋呴鐨勪笅鍒楃畻寮忔纰虹殑鏄�( )銆�

A.50000×(1-20%)×30%-2000=10000(鍏�)

B.50000×(1-20%)×30%=12000(鍏�)

C.50000×30%=15000(鍏�)

D.(50000-2000)×(1-20%)×30%=11520(鍏�)

3.鏍规摎(j霉)鏈�(hu矛)瑷�(j矛)娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝涓嬪垪闂�(gu膩n)浜庢渻(hu矛)瑷�(j矛)宸ヤ綔宕椾綅鐨勮〃杩颁腑锛屾纰虹殑鏄�( )銆�

A.鍑虹磵浜哄摗鍙互鍏间换鍌靛埜鍌靛嫏(w霉)鐧昏宸ヤ綔

B.妾旀绠＄悊閮ㄩ杸鐨勪汉鍝＄鐞嗘渻(hu矛)瑷�(j矛)妾旀锛屽爆浜庢渻(hu矛)瑷�(j矛)宕椾綅

C.鏈�(hu矛)瑷�(j矛)宸ヤ綔宕椾綅鍙互涓€宕楀浜�

D.鏈�(hu矛)瑷�(j矛)宸ヤ綔宕椾綅鎳�(y墨ng)鐣�(d膩ng)鍥哄畾

4.鏍规摎(j霉)濂戠▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼笅鍒楁儏褰腑锛屾噳(y墨ng)鐣�(d膩ng)绻崇磵濂戠▍鐨勬槸( )銆�

A.瓒欐煇灏囦綇鎴跨敱閰嶅伓鍠崹(d煤)鎵€鏈夎畩鏇寸偤澶鍏卞悓鎵€鏈�

B.鏉庢煇绉熷叆寮垫煇鎿佹湁鐨勫晢閶�

C.鏋楁煇绻兼壙鐖惰Κ鐨勪綇鎴�

D.鐜嬫煇璩煎叆闄虫煇鎿佹湁鐨勫晢閶�

5.榄忔煇鐐烘煇甯備汉姘戞斂搴滄柊瑷�(sh猫)澶ф暩(sh霉)鎿�(j霉)绠＄悊灞€鐨勮病(c谩i)鍕�(w霉)浜哄摗锛�2020骞�5鏈�6鏃ユ寔鐩搁棞(gu膩n)璩囨枡鍒癕閵€琛岀敵璜�(q菒ng)闁嬬珛鍩烘湰瀛樻璩埗锛岃┎璩埗姝ｅ紡闁嬬珛涔嬫棩鐐�( )銆�

A.M閵€琛屽牨(b脿o)閫侀枊鎴惰硣鏂欒嚦涓湅浜烘皯閵€琛岀暥(d膩ng)?sh霉)鑳ょ顫濩(j墨)妲�(g貌u)涔嬫棩

B.M閵€琛屽彈鐞嗚┎璩埗闁嬫埗鐢宠珛(q菒ng)涔嬫棩

C.涓湅浜烘皯閵€琛岀暥(d膩ng)?sh霉)鑳ょ顫濩(j墨)妲�(g貌u)灏�(du矛)瑭茶超鎴舵牳婧�(zh菙n)涔嬫棩

D.M閵€琛岃睛鐞嗚┎璩埗闁嬫埗鎵嬬簩(x霉)涔嬫棩

6.鐢茬啽鍔涘叕鍙镐綅浜庡競鍗€(q奴)锛屽(sh铆)闅涘崰鍦�2000骞虫柟绫炽€�2021骞撮噰鏆栬不(f猫i)鏀跺叆3000钀厓锛屽叾涓悜灞呮皯渚涚啽鍙栧緱閲囨殩璨�(f猫i)鏀跺叆900钀厓銆傚凡鐭ュ煄閹�(zh猫n)鍦熷湴浣跨敤绋呮瘡骞虫柟绫冲勾绋呴6鍏�锛岃▓(j矛)绠楃敳鐔卞姏鍏徃2021骞村害鎳�(y墨ng)绻崇磵鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯▍椤嶇殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�( )銆�

A.900÷3000×2000×6=3600(鍏�)

B.2000×6×50%=6000(鍏�)

C.(3000-900)÷3000×2000×6=8400(鍏�)

D.2000×6=12000(鍏�)

7.鐢插叕鍙�2021骞撮姺鍞硣鐢�(ch菐n)W鍨嬪皬姹借粖500杓�锛屼笉鍚鍊肩▍鍞児(ji脿)鐐�20钀厓/杓涳紝骞跺皣10杓涘悓鍨嬭櫉(h脿o)灏忔苯杌婅磮(z猫ng)閫佺郸鎱堝杽绲勭箶锛岀Щ閫�5鍊嗕緵鏈叕鍙哥鐞嗛儴闁€浣跨敤銆傚凡鐭鍨嬪皬姹借粖娑堣不(f猫i)绋呯▍鐜囩偤5%銆傝▓(j矛)绠楃敳鍏徃涓婅堪妤�(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵娑堣不(f猫i)绋呯▍椤嶇殑涓嬪垪绠楀紡涓紝姝ｇ⒑鐨勬槸( )銆�

A.(500+5)×20×5%=505(钀厓)

B.(500+10+5)×20×5%=515(钀厓)

C.500×20×5%=500(钀厓)

D.(500+10)×20×5%=510(钀厓)

8.鍏峰倷澶у(xu茅)鏈瀛�(xu茅)姝风殑瓒欐煇娆插彇寰楁渻(hu矛)瑷�(j矛)甯伔绋�锛屽叾寰炰簨鏈�(hu矛)瑷�(j矛)宸ヤ綔鐨勫伐浣滃勾闄愯嚦灏戠偤( )銆�

A.3骞�

B.4骞�

C.5骞�

D.2骞�

9.鏍规摎(j霉)杌婅埞绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹氾紝鍟嗙敤瀹㈣粖杌婅埞绋呯殑瑷�(j矛)绋呬緷鎿�(j霉)鐐�( )銆�

A.鏍稿畾杓夊浜烘暩(sh霉)

B.璩肩疆鍍�(ji脿)鏍�

C.杓涙暩(sh霉)

D.鏁村倷璩�(zh矛)閲忓櫢浣嶆暩(sh霉)

10.绱嶇▍浜虹敳鍏徃姗�(j墨)妲�(g貌u)鎵€鍦ㄥ湴浣嶄簬X鑷不鍗€(q奴)Y甯俍绺�锛屼富绠＄▍鍕�(w霉)姗�(j墨)闂�(gu膩n)鐐哄湅瀹剁▍鍕�(w霉)绺藉眬Z绺ｇ▍鍕�(w霉)灞€绗笁绋呭嫏(w霉)鎵€銆傜敳鍏徃鍥犳湁鐗规畩鍥伴洠锛屼笉鑳芥寜鏈熺钩绱嶇▍娆�锛岀敵璜�(q菒ng)寤舵湡绻崇磵绋呮銆備笅鍒楃▍鍕�(w霉)姗�(j墨)闂�(gu膩n)鏈夋瑠(qu谩n)鎵规簴(zh菙n)瑭插欢鏈熺敵璜�(q菒ng)鐨勬槸( )銆�

A.鍦嬪绋呭嫏(w霉)绺藉眬X鑷不鍗€(q奴)绋呭嫏(w霉)灞€

B.鍦嬪绋呭嫏(w霉)绺藉眬Z绺ｇ▍鍕�(w霉)灞€绗笁绋呭嫏(w霉)鎵€

C.鍦嬪绋呭嫏(w霉)绺藉眬Y甯傜▍鍕�(w霉)灞€

D.鍦嬪绋呭嫏(w霉)绺藉眬Z绺ｇ▍鍕�(w霉)灞€

11.鐢插叕鍙稿洜鐢熺敘(ch菐n)缍�(j墨ng)鐕熼渶瑕�锛屽畨鎺掕伔宸ユ潕鏌�2021骞�5鏈�1鏃�(鍕炲嫊(d貌ng)绡€(ji茅))鍔犵彮1澶╋紝5鏈�10鏃�(鏄熸湡涓€)锛�11鏃�(鏄熸湡浜�)锛�12鏃�(鏄熸湡涓�)鍒嗗垾瀹夋帓鏉庢煇寤堕暦宸ヤ綔鏅�(sh铆)闁�1灏忔檪(sh铆)銆傚凡鐭ョ敳鍏徃瀵�(sh铆)琛屾(bi膩o)婧�(zh菙n)宸ユ檪(sh铆)鍒�锛屾潕鏌愭棩宸ヨ硣鐐�400鍏�锛屽皬鏅�(sh铆)宸ヨ硣鐐�50鍏�銆傝▓(j矛)绠楃敳鍏徃鎳�(y墨ng)鍚戞潕鏌愭敮浠樼殑2021骞�5鏈堟渶浣庡姞鐝伐璩囩殑涓嬪垪绠楀紡涓紝姝ｇ⒑鐨勬槸( )銆�

A.1×400×300%+1×3×50×150%=1425(鍏�)

B.1×400×300%+1×3×50×200%=1500(鍏�)

C.1×400×200%+1×3×50×200%=1100(鍏�)

D.1×400×200%+1×3×50×150%=1025(鍏�)

12.鏍规摎(j霉)绋呮敹寰佹敹绠＄悊娉曞緥鍒跺害锛屼笅鍒椾俊鎭腑锛屾鑸変汉妾㈣垑浼佹キ(y猫)绋呮敹閬曟硶琛岀偤鎳�(y墨ng)鐣�(d膩ng)鎻愪緵鐨勬槸( )銆�

A.琚鑸変紒妤�(y猫)瀵�(sh铆)闅涙帶鍒朵汉鐨勪綇鎵€

B.琚鑸変紒妤�(y猫)鐨勭▍鏀堕仌娉曡鐐虹窔绱�

C.琚鑸変紒妤�(y猫)鐨勭当(t菕ng)涓€绀炬渻(hu矛)淇＄敤浠ｇ⒓

D.琚鑸変紒妤�(y猫)娉曞畾浠ｈ〃浜虹殑韬唤璀夎櫉(h脿o)纰�

13.涓湅灞呮皯璎濇煇2021骞村緸鍏朵换鑱峰柈浣嶇敳鍏徃鍙栧緱宸ヨ硣122192鍏冦€傚叏骞村皥闋�(xi脿ng)鎵ｉ櫎鐐�26571鍏�銆傝瑵鏌愬厭瀛愪笂灏忓(xu茅)锛屽コ鍏掍笂涓(xu茅)銆傚凡鐭ョ稖鍚堟墍寰楁笡闄よ不(f猫i)鐢ㄧ偤姣忓勾60000鍏�;瀛愬コ鏁欒偛灏堥爡(xi脿ng)闄勫姞鎵ｉ櫎鎸夌収姣忓€�(g猫)瀛愬コ姣忔湀1000鍏冪殑妯�(bi膩o)婧�(zh菙n)瀹氶鎵ｉ櫎锛岀敱璎濇煇鎸夋墸闄ゆ(bi膩o)婧�(zh菙n)鐨�100%鎵ｉ櫎;鍏ㄥ勾鎳�(y墨ng)绱嶇▍鎵€寰楅涓嶈秴閬�36000鍏冪殑閮ㄥ垎锛岀▍鐜囩偤3%銆傝▓(j矛)绠楄瑵鏌�2021骞村害缍滃悎鎵€寰楁噳(y墨ng)绻崇磵鍊�(g猫)浜烘墍寰楃▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.[122192-60000×(1+3%)-26571-1000×12]×3%=654.63(鍏�)

B.(122192-60000-26571-1000×2×12)×3%=348.63(鍏�

C.(122192-60000-26571)×3%=1068.63(鍏�)

D.(122192-60000-26571-1000×2)×3%=1008.63(鍏�)

14.涓嬪垪鎯呭舰涓�锛屾噳(y墨ng)鐣�(d膩ng)绻崇磵鍊�(g猫)浜烘墍寰楃▍鐨勬槸( )銆�

A.鏉庢煇鍙冨姞浼佹キ(y猫)鑸夎睛鐨勬娊鐛�(ji菐ng)锛屽彇寰�500鍏冧腑鐛�(ji菐ng)鏀跺叆

B.鐜嬫煇浠�20%鐨勬姌鎵ｈ臣鍏ュ競鍫村児(ji脿)鏍肩偤4000鍏冪殑绌鸿(di脿o)

C.閷㈡煇鍙栧緱鍎�(ch菙)钃勫瓨娆惧埄鎭�300鍏�

D.闄虫煇鍦ㄩ€氫俊鍏徃鐕熸キ(y猫)铏曞厖瑭辫不(f猫i)鐛茶磮(z猫ng)鍍�(ji脿)鍊�600鍏冪殑鎵嬫(j墨)

15.2022骞�1鏈堢敳鍖栧鍝佸叕鍙稿皣鏂扮爺鍒剁殑涓€鎵归珮妾斿寲濡濆搧鐢ㄤ簬闆嗛珨绂忓埄锛岃┎鎵归珮妾斿寲濡濆搧鐢熺敘(ch菐n)鎴愭湰97750鍏�锛岀劇鍚岄楂樻獢鍖栧鍝侀姺鍞児(ji脿)鏍笺€傚凡鐭ユ秷璨�(f猫i)绋呯▍鐜囩偤15%锛屾垚鏈埄娼ょ巼鐐�5%銆傝▓(j矛)绠楃敳鍖栧鍝佸叕鍙歌┎绛嗘キ(y猫)鍕�(w霉)娑堣不(f猫i)绋呯祫鎴愯▓(j矛)绋呭児(ji脿)鏍肩殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�( )銆�

A.(97750+97750×5%)÷(1+15%)=89250(鍏�)

B.97750+97750×5%=102637.5(鍏�)

C.97750÷(1+15%)=85000(鍏�)

D.(97750+97750×5%)÷(1-15%)=120750(鍏�)

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