浠ヤ笅鐐哄垵绱氭渻瑷堛€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬩笉瀹氶爡閬告搰椤�6閬�锛屼緵鑰冪敓绶寸繏(x铆)銆�

銆�1-2022骞翠笉瀹氶爡閬告搰椤屻€戠敳寤虹瓚鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬫埧灞嬪缓绛戝伐绋嬫柦宸ユキ(y猫)鍕�(w霉)銆�2023骞�10鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)骞村垵闁嬪伐寤鸿ō(sh猫)鐨刉浣忓畢宸ョ▼闋呯洰绔ｅ伐锛屽彇寰楀惈澧炲€肩▍鍍规7630000鍏冿紝鍚屾檪鏀跺彇鎻愬墠绔ｅ伐鐛庡嫷22890鍏�銆�

1.瑷堢畻鐢插缓绛戝叕鍙告壙寤篧浣忓畢宸ョ▼闋呯洰鐣�(d膩ng)鏈堝鍊肩▍閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(  )銆�

A.7630000×9%

B.(7630000+22890)÷(1+9%)×9%

C.7630000×9%+22890÷(1+9%)×9%

D.(7630000+22890)×9%

(2)鎵垮缓Y瀵瓧妯撳伐绋嬮爡鐩�锛屽彇寰楀惈澧炲€肩▍鍍规1030000鍏�锛屽悜鍒嗗寘鏂规敮浠樺惈澧炲€肩▍鍒嗗寘娆�309000鍏冦€傜敳寤虹瓚鍏徃閬告搰閬╃敤绨℃槗瑷堢▍鏂规硶瑷堢▍銆�

2.瑷堢畻鐢插缓绛戝叕鍙告壙寤篩瀵瓧妯撳伐绋嬮爡鐩暥(d膩ng)鏈堟噳(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.1030000×3%

B.(1030000-309000)×3%

C.(1030000+309000)÷(1+3%)×3%

D.(1030000-309000)÷(1+3%)×3%

(3)璩奸€茬敤浜嶹浣忓畢宸ョ▼闋呯洰鏉愭枡锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�13000鍏�;璩奸€茬敤浜嶻瀵瓧妯撳伐绋嬮爡鐩潗鏂�锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�39000鍏�;绉熷叆涓€鑷烘柦宸ヨō(sh猫)鍌欏叡鐢ㄤ簬W浣忓畢宸ョ▼闋呯洰鍜孻瀵瓧妯撳伐绋嬮爡鐩紝鏀粯绉熼噾锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�15600鍏�;鏀粯閵€琛岃哺娆惧埄鎭�锛屽彇寰楀鍊肩▍鏅€氱櫦(f膩)绁ㄦ敞鏄庣▍椤�1305鍏�銆�

3.鐢插缓绛戝叕鍙镐笅鍒楅€查爡绋呴涓�锛屾簴(zh菙n)浜堝緸閵烽爡绋呴涓姷鎵ｇ殑鏄�(  )銆�

A.璩奸€茬敤浜嶹浣忓畢宸ョ▼闋呯洰鏉愭枡鐨勯€查爡绋呴13000鍏�

B.璩奸€茬敤浜嶻瀵瓧妯撳伐绋嬮爡鐩潗鏂欑殑閫查爡绋呴39000鍏�

C.绉熷叆鏂藉伐瑷�(sh猫)鍌欑殑閫查爡绋呴15600鍏�

D.鏀粯閵€琛岃哺娆惧埄鎭殑閫查爡绋呴1305鍏�

(4)鍚戝澶栦箼鍏徃璩艰卜涓€闋呭缓绛戣ō(sh猫)瑷堟湇鍕�(w霉)锛岃垏澧冨涔欏叕鍙哥敖瑷傜殑鏇搁潰鍚堝悓绱勫畾瑷�(sh猫)瑷堣不106000鍏�銆傚澶栦箼鍏徃鍦ㄥ鍏�(n猫i)鏈ō(sh猫)鏈夌稉(j墨ng)鐕熸妲�(g貌u)銆�

宸茬煡锛氶姺鍞缓绛戞湇鍕�(w霉)澧炲€肩▍绋呯巼鐐�9%锛屽鍊肩▍寰佹敹鐜囩偤3%銆傚彇寰楃殑澧炲€肩▍鎵ｇ▍鎲戣瓑鍧囩鍚堟姷鎵ｈ(gu墨)瀹�銆�

4.鐢插缓绛戝叕鍙稿悜澧冨涔欏叕鍙歌臣璨峰缓绛戣ō(sh猫)瑷堟湇鍕�(w霉)鐨勪笅鍒楃▍鍕�(w霉)铏曠悊涓�锛屾纰虹殑鏄�(  )銆�

A.鎳�(y墨ng)绻崇磵鍗拌姳绋�

B.鎳�(y墨ng)绻崇磵闂�(gu膩n)绋�

C.鎳�(y墨ng)浠ｆ墸浠ｇ钩娑堣不绋�

D.鎳�(y墨ng)浠ｆ墸浠ｇ钩澧炲€肩▍

銆�2-涓嶅畾闋呴伕鎿囬銆戠敳鐓ょう鐐哄鍊肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬬叅鐐枊閲囧拰閵峰敭妤�(y猫)鍕�(w霉)锛�2023骞�10鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)璩奸€查枊閲囩叅鐐敤鍘熸潗鏂欎竴鎵�锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�17500鍏冦€�

(2)璩奸€蹭簳涓嬫寲鎺樻涓€鑷�锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�82300鍏�銆�

(3)鑱樿珛涔欏叕鍙搁€茶娲楃叅瑷�(sh猫)鍌欐竻娲楁湇鍕�(w霉)锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�5890鍏�銆�

(4)閵峰敭鑷噰鍘熺叅1800鍣�锛岃伔宸ラ鍫傞牁(l菒ng)鐢ㄨ嚜閲囧師鐓�70鍣�锛岃伔宸ュ鑸嶄緵鏆栭牁(l菒ng)鐢ㄨ嚜閲囧師鐓�120鍣革紝鍚戜笝鍏徃绉婚€佽嚜閲囧師鐓�15鍣告姷鍎熶箣鍓嶆墍娆犲偟鍕�(w霉)锛屽師鐓や笉鍚鍊肩▍鍠児530鍏�/鍣�銆�

宸茬煡锛氬師鐓ゅ鍊肩▍绋呯巼鐐�13%锛岃硣婧愮▍绋呯巼鐐�8%;鍙栧緱鐨勫鍊肩▍鎵ｇ▍鎲戣瓑鍧囩鍚堟姷鎵ｈ(gu墨)瀹�銆�

1.瑷堢畻鐢茬叅绀︾暥(d膩ng)鏈堝厑瑷辨姷鎵ｅ鍊肩▍閫查爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(  )銆�

A.17500+5890

B.17500+82300+5890

C.82300+5890

D.17500+82300

2.鐢茬叅绀︾櫦(f膩)鐢熺殑涓嬪垪妤�(y猫)鍕�(w霉)涓�锛屾噳(y墨ng)瑷堢畻澧炲€肩▍閵烽爡绋呴鐨勬槸(  )銆�

A.閵峰敭鑷噰鍘熺叅1800鍣�

B.鍚戜笝鍏徃绉婚€佽嚜閲囧師鐓�15鍣�

C.鑱峰伐椋熷爞闋�(l菒ng)鐢ㄨ嚜閲囧師鐓�70鍣�

D.鑱峰伐瀹胯垗渚涙殩闋�(l菒ng)鐢ㄨ嚜閲囧師鐓�120鍣�

3.瑷堢畻鐢茬叅绀︾暥(d膩ng)鏈堟噳(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.(70+120+15)×530×13%-(17500+5890)

B.(1800+120)×530×13%-(82300+5890)

C.(1800+70+120+15)×530×13%-(17500+82300+5890)

D.(1800+70+15)×530×13%-(17500+82300)

4.瑷堢畻鐢茬叅绀︾暥(d膩ng)鏈堟噳(y墨ng)绻崇磵璩囨簮绋呯▍椤嶇殑涓嬪垪绠楀紡涓紝姝ｇ⒑鐨勬槸(  )銆�

A.(1800+70+15)×530×8%

B.(1800+70+120)×530×8%

C.(1800+120+15)×530×8%

D.(1800+70+120+15)×530×8%

銆�3-涓嶅畾闋呴伕鎿囬銆慉鍦嬪叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬮珮妾斿寲濡濆搧鐨勭敓鐢�(ch菐n)閵峰敭鑸囧姞宸ユキ(y猫)鍕�(w霉)銆�2023骞�10鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)鑸囩敳鍏徃绨借▊璨疯常鍚堝悓锛岄姺鍞嚜鐢�(ch菐n)M鍨嬮珮妾斿寲濡濆搧5000浠�锛屾瘡浠朵笉鍚鍊肩▍鍞児1000鍏�锛屽叾涓噰鍙栫洿鎺ユ敹娆炬柟寮忛姺鍞�2000浠讹紝宸插彇寰楅姺鍞骞堕枊鍏风櫦(f膩)绁�;閲囧彇鍒嗘湡鏀舵鏂瑰紡閵峰敭3000浠�锛屽悎鍚岀磩瀹氭湰鏈堟噳(y墨ng)鏀跺彇1000浠剁殑閵峰敭娆撅紝浣嗘埅鑷虫湀搴曞彧鏀跺埌400浠剁殑閵峰敭娆�锛孉鍦嬪叕鍙告湭闁嬪叿鐧�(f膩)绁�銆�

1.鏈夐棞(gu膩n)A鍦嬪叕鍙哥暥(d膩ng)鏈堥姺鍞嚜鐢�(ch菐n)M鍨嬮珮妾斿寲濡濆搧鎳�(y墨ng)绻崇磵娑堣不绋呯▍椤�锛屼笅鍒楃畻寮忔纰虹殑鏄�(  )銆�

A.5000×1000×15%

B.2000×1000×15%

C.(2000+400)×1000×15%

D.(2000+1000)×1000×15%

(2)鑸囦箼鍏徃绨借▊璨疯常鍚堝悓锛岄姺鍞垚濂楀寲濡濆搧1000鐩�锛屾瘡鐩掍笉鍚鍊肩▍鍞児1500鍏�锛屾瘡鐩掍腑鍖呭惈鑷敘(ch菐n)N鍨嬮珮妾斿寲濡濆搧鍜屽璩肩殑宸ヨ棟鍝佸悇涓€濂�锛屼笉鍚鍊肩▍鍞児鍒嗗垾鐐�950鍏�銆�550鍏�銆�

2.鏈夐棞(gu膩n)A鍦嬪叕鍙哥暥(d膩ng)鏈堥姺鍞垚濂楀寲濡濆搧鎳�(y墨ng)绻崇磵娑堣不绋呯▍椤嶏紝涓嬪垪绠楀紡姝ｇ⒑鐨勬槸(  )銆�

A.1000×950×15%

B.1000×1500÷(1-15%)×15%

C.1000×950÷(1-15%)×15%

D.1000×1500×15%

(3)鑸囦笝鍏徃绨借▊鎵挎敩鍚堝悓锛岀偤鍏跺姞宸ュ畾鍒堕珮妾斿寲濡濆搧锛屾寜鍚堝悓绱勫畾锛屼笝鍏徃鎻愪緵鍘熸枡鎴愭湰212500鍏�锛孉鍦嬪叕鍙告敹鍙栦笉鍚鍊肩▍鍔犲伐璨�63750鍏�锛屽叾涓寘鍚唬澧婄殑杓斿姪鏉愭枡鎴愭湰5100鍏冦€侫鍦嬪叕鍙哥劇鍚岄楂樻獢鍖栧鍝侀姺鍞児鏍�锛屼笝鍏徃宸蹭簬鐣�(d膩ng)鏈堟彁璨�銆�

宸茬煡锛氶珮妾斿寲濡濆搧娑堣不绋呯▍鐜囩偤15%銆�

3.鏈夐棞(gu膩n)A鍦嬪叕鍙哥暥(d膩ng)鏈堝彈鎵樼偤涓欏叕鍙稿姞宸ュ畾鍒剁殑楂樻獢鍖栧鍝佹噳(y墨ng)浠ｆ敹浠ｇ钩娑堣不绋呯▍椤�锛屼笅鍒楃畻寮忔纰虹殑鏄�(  )銆�

A.(212500+63750)×15%

B.(212500+63750-5100)÷(1-15%)×15%

C.212500÷(1-15%)×15%

D.(212500+63750)÷(1-15%)×15%

4.A鍦嬪叕鍙哥暥(d膩ng)鏈堥姺鍞強鍙楁墭鍔犲伐妤�(y猫)鍕�(w霉)娑夊強鐨勪笅鍒楃▍鍕�(w霉)铏曠悊涓�锛屾纰虹殑鏄�(  )銆�

A.閵峰敭鍙婂彈鎵樺姞宸ユキ(y猫)鍕�(w霉)鐣�(d膩ng)鏈堝鍊肩▍瑷堢▍閵峰敭椤�=(2000+1000)×1000+1000×1500+63750

B.鑸囩敳鍏徃绨借▊鐨勮卜璩ｅ悎鍚屽嵃鑺辩▍瑷堢▍渚濇摎(j霉)=5000×1000

C.鑸囦箼鍏徃绨借▊鐨勮卜璩ｅ悎鍚屽嵃鑺辩▍瑷堢▍渚濇摎(j霉)=1000×1500

D.鑸囦笝鍏徃绨借▊鐨勬壙鏀悎鍚屽嵃鑺辩▍瑷堢▍渚濇摎(j霉)=212500+63750

銆�4-涓嶅畾闋呴伕鎿囬銆戠敳鍏徃鐐哄眳姘戜紒妤�(y猫)(澧炲€肩▍涓€鑸磵绋呬汉)锛屼富瑕佸緸浜嬪鐢ㄩ浕鍣ㄧ敓鐢�(ch菐n)鍜岄姺鍞キ(y猫)鍕�(w霉)锛�2023骞村害瀵﹂殯鍗犵敤鐨勫湡鍦伴潰绌嶇偤15钀钩鏂圭背銆佹搧鏈夋埧鐢�(ch菐n)鍘熷€肩偤8000钀厓銆傜敳鍏徃2023骞村害鏈夐棞(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)閵峰敭瀹剁敤闆诲櫒鍙栧緱鍚鍊肩▍鍍规33900钀厓;

(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)鎷涘緟璨绘敮鍑�500钀厓;

(3)鍚戠▍鍕�(w霉)姗熼棞(gu膩n)绻崇磵澧炲€肩▍1280钀厓;

(4)鍙栧緱绗﹀悎姊濅欢鐨勭敓鐢�(ch菐n)鎶€琛�(sh霉)杞�(zhu菐n)璁撴墍寰�1200钀厓;

(5)鍚戣偂鏉辨敮浠樿偂鎭�200钀厓锛岀洿鎺ュ悜璨у洶鑱峰伐瓒欐煇鎹愯磮1钀厓锛岀櫦(f膩)鐢熻垏缍�(j墨ng)鐕熺劇闂�(gu膩n)鐨勯潪寤ｅ憡鎬ц唱(zh矛)璐婂姪鏀嚭5钀厓;

(6)闋�(y霉)绻充紒妤�(y猫)鎵€寰楃▍绋呮300钀厓銆�

宸茬煡锛氬鍊肩▍绋呯巼鐐�13%;寰炲児瑷堝緛鎴跨敘(ch菐n)绋呯▍鐜囩偤1.2%锛岀暥(d膩ng)?sh霉)鍖�?gu墨)瀹氭埧鐢�(ch菐n)绋呮墸闄ゆ瘮渚嬬偤30%;鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯偤姣忓钩鏂圭背骞寸▍椤�12鍏�;鍩庡競缍寤鸿ō(sh猫)绋呯▍鐜囩偤7%;鏁欒偛璨婚檮鍔犲緛鏀舵瘮鐜囩偤3%;鍦版柟鏁欒偛闄勫姞鐨勫緛鏀舵瘮鐜囩偤2%;鐧�(f膩)鐢熺殑鑸囩敓鐢�(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)鎷涘緟璨绘敮鍑�锛屾寜鐓х櫦(f膩)鐢熼鐨�60%鎵ｉ櫎锛屼絾鏈€楂樹笉寰楄秴閬庣暥(d膩ng)骞撮姺鍞�(鐕熸キ(y猫))鏀跺叆鐨�5‰銆�

1.鍦ㄨ▓绠楃敳鍏徃2023骞村害浼佹キ(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅鏅傦紝鍏佽ū鎵ｉ櫎鐨勬キ(y猫)鍕�(w霉)鎷涘緟璨绘敮鍑烘槸(  )銆�

A.75钀厓

B.150钀厓

C.300钀厓

D.500钀厓

2.鍦ㄨ▓绠楃敳鍏徃2023骞村害浼佹キ(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅鏅�锛屽厑瑷辨墸闄ょ▍璨荤殑涓嬪垪瑷堢畻鍒楀紡涓�锛屾纰虹殑鏄�(  )銆�

A.鍏佽ū鎵ｉ櫎鐨勬埧鐢�(ch菐n)绋�=8000×(1-30%)×1.2%

B.鍏佽ū鎵ｉ櫎鐨勫煄甯傜董璀峰缓瑷�(sh猫)绋�=1280×7%

C.鍏佽ū鎵ｉ櫎鐨勫煄閹�(zh猫n)鍦熷湴浣跨敤绋�=15×12

D.鍏佽ū鎵ｉ櫎鐨勬暀鑲茶不闄勫姞鍜屽湴鏂规暀鑲查檮鍔�=1280×(3%+2%)

3.鍦ㄨ▓绠楃敳鍏徃2023骞村害浼佹キ(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅鏅�锛岀鍚堟浠剁殑鐢熺敘(ch菐n)鎶€琛�(sh霉)杞�(zhu菐n)璁撴墍寰楁噳(y墨ng)鐣�(d膩ng)绱嶇▍瑾�(di脿o)娓涚殑閲戦鏄�(  )銆�

A.500钀厓

B.700钀厓

C.850钀厓

D.1200钀厓

4.涓嬪垪鍚勯爡涓�锛屽湪瑷堢畻鐢插叕鍙�2023骞村害浼佹キ(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅鏅�锛屼笉寰楁墸闄ょ殑鏄�(  )銆�

A.鍚戣偂鏉辨敮浠樼殑鑲℃伅200钀厓

B.鐩存帴鍚戣钵鍥拌伔宸ヨ稒鏌愮殑鎹愯磮1钀厓

C.鑸囩稉(j墨ng)鐕熺劇闂�(gu膩n)鐨勯潪寤ｅ憡鎬ц唱(zh矛)璐婂姪鏀嚭5钀厓

D.闋�(y霉)绻崇殑浼佹キ(y猫)鎵€寰楃▍绋呮300钀厓

銆�5-涓嶅畾闋呴伕鎿囬銆戜腑鍦嬪叕姘戦棞(gu膩n)鏌愮偤澧冨収(n猫i)鏌愬湅鏈変紒妤�(y猫)鍝″伐锛岄棞(gu膩n)鏌�2023骞存湁闂�(gu膩n)鏀跺叆鎯呮硜濡備笅锛�

(1)鎵ｉ櫎鍩烘湰绀炬渻淇濋毆璨诲拰浣忔埧鍏⿳閲戝悗鐨勫伐璩囥€佽柂閲�180000鍏�銆�

(2)鎻愪緵瑷�(sh猫)瑷堟湇鍕�(w霉)锛屽彇寰楀嫗鍕�(w霉)鍫遍叕5000鍏�锛岃嚜琛岃矤(f霉)鎿�(d膩n)浜ら€氳不100鍏冦€�

宸茬煡锛氬嫗鍕�(w霉)鍫遍叕鎵€寰楅爯(y霉)鎵ｉ爯(y霉)绻冲€嬩汉鎵€寰楃▍閬╃敤20%鐨勯爯(y霉)鎵ｇ巼;鍕炲嫏(w霉)鍫遍叕鎵€寰楁瘡娆℃敹鍏�4000鍏冧互涓婄殑锛屾笡闄よ不鐢ㄦ寜20%瑷堢畻銆傜稖鍚堟墍寰�锛屾瘡涓€绱嶇▍骞村害娓涢櫎璨荤敤60000鍏�;鍕炲嫏(w霉)鍫遍叕鎵€寰椾互鏀跺叆娓涢櫎20%鐨勮不鐢ㄥ悗鐨勪綑椤嶇偤鏀跺叆椤�銆�

鍊嬩汉鎵€寰楃▍绋呯巼琛�(缍滃悎鎵€寰楅仼鐢�)

1.鏈夐棞(gu膩n)闂�(gu膩n)鏌愭彁渚涜ō(sh猫)瑷堟湇鍕�(w霉)鍙栧緱鐨勫嫗鍕�(w霉)鍫遍叕鎵€寰楁噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻冲€嬩汉鎵€寰楃▍绋呴锛屼笅鍒楃畻寮忔纰虹殑鏄�(  )銆�

A.(5000-100)×(1-20%)×20%

B.(5000-100)×20%

C.5000×20%

D.5000×(1-20%)×20%

2.鏈夐棞(gu膩n)闂�(gu膩n)鏌愮暥(d膩ng)骞寸稖鍚堟墍寰楁噳(y墨ng)绻崇磵鐨勫€嬩汉鎵€寰楃▍绋呴锛屼笅鍒楃畻寮忔纰虹殑鏄�(  )銆�

A. [180000+5000×(1-20%)-60000]×10%-2520

B.(180000+5000-100-60000)×10%-2520

C.(180000-60000)×10%-2520+5000×3%

D.(180000-60000)×10%-2520+5000×(1-20%)×3%

(3)鍥犲嫉鏌愮劇鍔涘劅閭勬墍娆犻棞(gu膩n)鏌愮殑鍊熸锛屼互涓€濂楀競鍊�1000000鍏冪殑鍟嗘キ(y猫)鐢ㄦ埧鎶靛劅鍊熸锛屽嫉鏌愮暥(d膩ng)骞磋臣鍏ヨ┎濂楀晢妤�(y猫)鐢ㄦ埧鏀嚭300000鍏冦€傞洐鏂瑰凡杈︾悊鎴垮眿娆�(qu谩n)灞綁(zhu菐n)绉绘墜绾�(x霉)銆�

3.鏈夐棞(gu膩n)寮垫煇浠ュ晢妤�(y猫)鐢ㄦ埧鎶靛劅闂�(gu膩n)鏌愬偟鍕�(w霉)锛屼笅鍒楄娉曟纰虹殑鏄�(銆€銆€)銆�

A.闂�(gu膩n)鏌愰渶瑕佺钩绱嶅绋�

B.寮垫煇闇€瑕佺钩绱嶅湡鍦板鍊肩▍

C.寮垫煇闇€瑕佺钩绱嶅鍊肩▍

D.寮垫煇闇€瑕佺钩绱嶅€嬩汉鎵€寰楃▍

(4)鍦ㄧ敳閫氫俊鍏徃闋�(y霉)瀛樿┍璨伙紝鐛茶磮鍍瑰€�3000鍏冪殑鎵嬫涓€閮�銆�

(5)鍥犵疮绌嶆秷璨婚仈(d谩)鍒颁箼鑸┖鍏徃瑕�(gu墨)瀹氱殑椤嶅害锛屽弮鍔犳娊鐛庢椿鍕�锛屾娊涓競鍍�5000鍏冪殑绛嗚鏈浕鑵︿竴鑷�銆�

(6)鐛插緱鍦嬪绉戞妧閫叉鐛庣崕閲�15000鍏�銆�

(7)鍙栧緱鍎茶搫瀛樻鍒╂伅500鍏�銆�

4.闂�(gu膩n)鏌愬彇寰楃殑涓嬪垪鎵€寰椾腑锛屽厤寰佹垨涓嶅緛鍊嬩汉鎵€寰楃▍鐨勬槸(  )銆�

A.闋�(y霉)瀛樿┍璨荤嵅璐堢殑鎵嬫

B.鎶界崕鎶戒腑鐨勭瓎瑷樻湰闆昏叇

C.鍦嬪绉戞妧閫叉鐛庣崕閲�

D.鍎茶搫瀛樻鍒╂伅

銆�6-涓嶅畾闋呴伕鎿囬銆戠敳鍑虹増绀剧偤涓湅澧冨収(n猫i)灞呮皯浼佹キ(y猫)銆�2023骞�10鏈堝緸瑭插嚭鐗堢ぞ鍙栧緱鎵€寰楃殑鏈夐棞(gu膩n)浜哄摗璩囨枡鍙婃墍寰楁儏娉佸涓嬶細

(1)鑱峰伐鍔夋煇绋呭墠鏈堝伐璩�18000鍏�锛屽皥闋呮墸闄�3240鍏�;鍔夋煇鐐虹崹鐢熷瓙锛屽叾鐖舵瘝鍧囧凡骞存豢60鍛ㄦ;鍔夋煇鑲叉湁涓€瀛�锛岀従(xi脿n)灏辫畝灏忓(xu茅)4骞寸礆锛屽瓙濂虫暀鑲插皥闋呴檮鍔犳墸闄ょ敱鍔夋煇鎸夋墸闄ゆ(bi膩o)婧�(zh菙n)鐨�100%鎵ｉ櫎;鍔夋煇1—9鏈堝凡闋�(y霉)绻崇▍椤嶇偤1764鍏�銆�

宸茬煡锛氬伐璩�銆佽柂閲戞墍寰楅爯(y霉)鎵ｉ爯(y霉)绻冲€嬩汉鎵€寰楃▍娓涢櫎璨荤敤鐐烘瘡鏈�5000鍏冿紝瀛愬コ鏁欒偛灏堥爡闄勫姞鎵ｉ櫎鎸夌収姣忓€嬪瓙濂虫瘡鏈�2000鍏冪殑妯�(bi膩o)婧�(zh菙n)瀹氶鎵ｉ櫎锛岃磵椁�(y菐ng)鑰佷汉灏堥爡闄勫姞鎵ｉ櫎鎸夌収姣忔湀3000鍏冪殑妯�(bi膩o)婧�(zh菙n)瀹氶鎵ｉ櫎锛屽皥闋呴檮鍔犳墸闄ら伕鎿囧湪闋�(y霉)鎵ｉ爯(y霉)绻虫檪鎵ｉ櫎;鐗硅ū娆�(qu谩n)浣跨敤璨绘墍寰楅爯(y霉)鎵ｉ爯(y霉)绻冲€嬩汉鎵€寰楃▍姣忔鏀跺叆4000鍏冧互涓婄殑锛屾笡闄よ不鐢ㄦ寜20%瑷堢畻;绋块叕鎵€寰楅爯(y霉)鎵ｉ爯(y霉)绻冲€嬩汉鎵€寰楃▍姣忔鏀跺叆4000鍏冧互涓婄殑锛屾笡闄よ不鐢ㄦ寜20%瑷堢畻锛屾敹鍏ラ娓涙寜70%瑷堢畻;绋块叕鎵€寰�銆佺壒瑷辨瑠(qu谩n)浣跨敤璨绘墍寰楅仼鐢�20%鐨勬瘮渚嬮爯(y霉)鎵ｇ巼銆�

鍊嬩汉鎵€寰楃▍闋�(y霉)鎵ｇ巼琛�(灞呮皯鍊嬩汉宸ヨ硣銆佽柂閲戞墍寰楅爯(y霉)鎵ｉ爯(y霉)绻抽仼鐢�)

1.瑷堢畻鐢插嚭鐗堢ぞ鎳�(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻冲妷鏌�2023骞�10鏈堝伐璩�銆佽柂閲戞墍寰楀€嬩汉鎵€寰楃▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(  )銆�

A.(18000×10-5000×10)×10%-2520-1764

B.18000×10×20%-16920-1764

C.(18000×10-5000×10-3240×10-3000×10-2000×10)×10%-2520-1764

D.(18000×10-5000×10-3240×10-3000×10)×10%-2520-1764

(2)鑸囬鍦伴檮杩戝眳姘戦棞(gu膩n)鏌愮敖瑷傜璩冨悎鍚岋紝鎵跨闂�(gu膩n)鏌愭墍鏈夌殑涓€铏曚綇鎴夸綔鐐哄摗宸ュ鑸�锛岀磩瀹氭埧灞嬬閲戠偤8000鍏�/鏈�锛岄棞(gu膩n)鏌愮劇鍏朵粬鎳�(y墨ng)绋呮墍寰椼€�

2.闂�(gu膩n)鏌愬悜鐢插嚭鐗堢ぞ鍑虹浣忔埧鐨勪笅鍒楃▍鍕�(w霉)铏曠悊涓�锛屾纰虹殑鏄�(  )銆�

A.闂�(gu膩n)鏌愭噳(y墨ng)绻崇磵濂戠▍

B.闂�(gu膩n)鏌愭噳(y墨ng)绻崇磵鎴跨敘(ch菐n)绋�

C.闂�(gu膩n)鏌愭噳(y墨ng)绻崇磵鍦熷湴澧炲€肩▍

D.闂�(gu膩n)鏌愭噳(y墨ng)绻崇磵鍊嬩汉鎵€寰楃▍

(3)璩煎緱浣滃寮垫煇鐨勬枃瀛椾綔鍝佹墜绋匡紝鏀粯鐗硅ū娆�(qu谩n)浣跨敤璨�150000鍏�銆�

3.瑷堢畻鐢插嚭鐗堢ぞ鎳�(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻冲嫉鏌愮壒瑷辨瑠(qu谩n)浣跨敤璨绘墍寰楀€嬩汉鎵€寰楃▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(  )銆�

A.150000÷(1-20%)×20%

B.150000×(1+20%)×20%

C.150000×20%

D.150000×(1-20%)×20%

(4)鐐洪珮鏍℃暀甯浌鏌愬嚭鐗堝皬瑾紝鏀粯绋块叕68000鍏�銆�

4.瑷堢畻鐢插嚭鐗堢ぞ鎳�(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻虫浌鏌愮ǹ閰墍寰楀€嬩汉鎵€寰楃▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(  )銆�

A.68000×(1-20%)×20%

B.68000×(1-20%)×70%

C.68000×(1-20%)×70%×20%

D.68000×20%×70%×20%

鍙冭€冪瓟妗�

1(1)銆愮瓟妗堛€態

銆愯В鏋愩€�(1)鎻愬墠绔ｅ伐鐛庡嫷灞簬鍍瑰璨荤敤锛屾噳(y墨ng)骞跺叆閵峰敭椤�锛屾帓闄ら伕闋匒;(2)椤岀洰鏄庣⒑浜や唬“7630000鍏�”鐐哄惈澧炲€肩▍鍍规銆佸児澶栬不鐢ㄤ害鐐哄惈澧炲€肩▍鍍规锛屽潎闇€鍍圭▍鍒嗛洟锛岄伕闋匓姝ｇ⒑銆�

(2)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鎻愪緵寤虹瓚鏈嶅嫏(w霉)閲囩敤绨℃槗瑷堢▍鏂规硶瑷堢▍鏅�锛屾噳(y墨ng)娓涢櫎鍚戝垎鍖呮柟鏀粯鐨勫垎鍖呮309000鍏冿紝閬搁爡AC閷;(2)椤岀洰鏄庣⒑浜や唬“1030000鍏�”“309000鍏�”鍧囩偤鍚鍊肩▍鍍规锛屽潎鎳�(y墨ng)鍍圭▍鍒嗛洟锛岄伕闋匓閷锛岄伕闋匘姝ｇ⒑銆�

(3)銆愮瓟妗堛€慉C

銆愯В鏋愩€�(1)閬搁爡AB锛氳臣閫茶波鐗╃敤浜庣啊鏄撹▓绋呮柟娉曡▓绋呴爡鐩�锛屽叾閫查爡绋呴涓嶅緱鎶垫墸;鍦ㄦ湰椤屼腑锛學浣忓畢宸ョ▼闋呯洰鍜孻瀵瓧妯撳伐绋嬮爡鐩舰鎴愬皪姣�锛屽墠鑰呯偤涓€鑸▓绋呮柟娉曡▓绋呴爡鐩�锛屽鐒″叾浠栧洜绱犲奖闊�锛屽皪鎳�(y墨ng)鐨勯€查爡绋呴鍙互渚濇硶鎶垫墸锛屽悗鑰呯偤绨℃槗瑷堢▍鏂规硶瑷堢▍闋呯洰锛屽皪鎳�(y墨ng)鐨勯€查爡绋呴涓嶅緱鎶垫墸銆�(2)閬搁爡C锛氱磵绋呬汉绉熷叆鍥哄畾璩囩敘(ch菐n)锛屾棦鐢ㄤ簬涓€鑸▓绋呮柟娉曡▓绋呴爡鐩紝鍙堢敤浜庣啊鏄撹▓绋呮柟娉曡▓绋呴爡鐩殑锛屽叾閫查爡绋呴婧�(zh菙n)浜堝緸閵烽爡绋呴涓叏椤嶆姷鎵�銆�(3)閬搁爡D锛氳臣閫茶哺娆炬湇鍕�(w霉)銆侀椋叉湇鍕�(w霉)銆佸眳姘戞棩甯告湇鍕�(w霉)銆佸妯傛湇鍕�(w霉)锛屽叾閫查爡绋呴涓嶅緱鎶垫墸銆�

(4)銆愮瓟妗堛€慉D

銆愯В鏋愩€�(1)閬搁爡A锛氬爆浜庡嵃鑺辩▍鎳�(y墨ng)绋呭悎鍚�(寤鸿ō(sh猫)宸ョ▼鍚堝悓)锛屾噳(y墨ng)渚濇硶绻崇磵鍗拌姳绋�;(2)閬搁爡B锛氶棞(gu膩n)绋呯殑瑾茬▍灏嶈薄鏄€插嚭澧冪殑璨ㄧ墿銆佺墿鍝�(鑰岄潪鍕炲嫏(w霉)銆佹湇鍕�(w霉));(3)閬搁爡C锛氬缓绛戣ō(sh猫)瑷堟湇鍕�(w霉)涓嶅爆浜庢噳(y墨ng)绋呮秷璨诲搧锛屼笉娑夊強娑堣不绋�;(4)閬搁爡D锛氬爆浜庡澶栧柈浣嶅湪澧冨収(n猫i)閵峰敭鏈嶅嫏(w霉)锛岀敱浜庝箼鍏徃鍦ㄥ鍏�(n猫i)鏈ō(sh猫)鏈夌稉(j墨ng)鐕熸妲�(g貌u)锛屾噳(y墨ng)鐢辫臣璨锋柟鐢插缓绛戝叕鍙告墸绻冲鍊肩▍锛屾噳(y墨ng)鎵ｇ钩绋呴=璩艰卜鏂规敮浠樼殑鍍规÷(1+绋呯巼)×绋呯巼銆�

2(1)銆愮瓟妗堛€態

銆愯В鏋愩€�(1)鏈夊悎娉曟墸绋呮啈璀夊棊?妤�(y猫)鍕�(w霉)(1)锝�(3)鍧囧彇寰椾簡澧炲€肩▍灏堢敤鐧�(f膩)绁�;(2)鐢ㄤ簬涓嶅彲鎶垫墸闋呯洰浜嗗棊?妤�(y猫)鍕�(w霉)(1)锝�(3)鍧囩敤浜庣敓鐢�(ch菐n)缍�(j墨ng)鐕熸€х敤閫�锛屾湭娑夊強娉曞畾涓嶅緱鎶垫墸閫查爡绋呴鐨勯爡鐩€傚洜姝�锛屾キ(y猫)鍕�(w霉)(1)锝�(3)鎵€娑夊強鐨勯€查爡绋呴鍧囧彲鎶垫墸銆�

(2)銆愮瓟妗堛€慉BCD

銆愯В鏋愩€�(1)閬搁爡A锛氬爆浜庨姺鍞波鐗╋紝鎳�(y墨ng)瑷堢钩澧炲€肩▍;(2)閬搁爡B锛氳嚜鐢�(ch菐n)璨ㄧ墿鐢ㄤ簬鎶靛劅鍌靛嫏(w霉)锛屽爆浜庣壒娈婇姺鍞鐐猴紝鎳�(y墨ng)瑷堢钩澧炲€肩▍;(3)閬搁爡CD锛氳嚜鐢�(ch菐n)璨ㄧ墿鐢ㄤ簬闆嗛珨绂忓埄锛岃鍚岄姺鍞紝鎳�(y墨ng)瑷堢钩澧炲€肩▍銆�

(3)銆愮瓟妗堛€慍

銆愯В鏋愩€戝弮鑰冪1銆�2灏忛瑙ｆ瀽銆�

(4)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鑷噰鍘熺叅鐢ㄤ簬閵峰敭(1800鍣�)锛屾噳(y墨ng)鐣�(d膩ng)绻崇磵璩囨簮绋�;(2)浠ヨ嚜閲囨噳(y墨ng)绋呯敘(ch菐n)鍝佺敤浜庨潪璨ㄥ梗鎬ц硣鐢�(ch菐n)浜ゆ彌銆佹崘璐堛€佸劅鍌�(15鍣�)銆佽磰鍔┿€侀泦璩�銆佹姇璩囥€佸唬鍛�銆佹ǎ鍝併€佽伔宸ョ鍒�(70鍣�+120鍣�)銆佸埄娼ゅ垎閰嶆垨鑰呴€ｇ簩(x霉)鐢熺敘(ch菐n)闈炴噳(y墨ng)绋呯敘(ch菐n)鍝佺瓑锛岃鍚岄姺鍞噳(y墨ng)绋呯敘(ch菐n)鍝�锛屽湪鎳�(y墨ng)绋呯敘(ch菐n)鍝佺Щ閫佹檪瑷堢畻绻崇磵璩囨簮绋�銆�

3(1)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)閲囧彇鐩存帴鏀舵鏂瑰紡閵峰敭鎳�(y墨ng)绋呮秷璨诲搧鐨勶紝娑堣不绋呯磵绋呯京鍕�(w霉)鐧�(f膩)鐢熸檪闁撶偤“鏀惰”閵峰敭娆炬垨鍙栧緱绱㈠彇閵峰敭娆炬啈鎿�(j霉)鐨勭暥(d膩ng)澶�;鏈閲囧彇鐩存帴鏀舵鏂瑰紡閵峰敭M鍨嬮珮妾斿寲濡濆搧锛岀暥(d膩ng)鏈堟噳(y墨ng)浠ヤ笉鍚鍊肩▍鐨勯姺鍞(2000浠�×1000鍏�/浠�)鐐鸿▓绋呴姺鍞銆�(2)绱嶇▍浜洪噰鍙栬硳閵峰拰鍒嗘湡鏀舵鏂瑰紡閵峰敭鎳�(y墨ng)绋呮秷璨诲搧鐨�锛屾秷璨荤▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪闁撻€氬父鐐烘浉闈㈠悎鍚�“绱勫畾”鐨勬敹娆炬棩鏈熺暥(d膩ng)澶�;鍦ㄦ湰椤屼腑锛岄噰鍙栧垎鏈熸敹娆炬柟寮忛姺鍞甅鍨嬮珮妾斿寲濡濆搧鍚堝悓绱勫畾浜嗘敹娆炬棩鏈�锛屾噳(y墨ng)浠ヤ笉鍚鍊肩▍鐨勬湰鏈堟噳(y墨ng)鏀堕噾椤�(1000浠�×1000鍏�/浠�)鐐鸿▓绋呴姺鍞銆�

(2)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鎳�(y墨ng)绋呮秷璨诲搧鑸囬潪鎳�(y墨ng)绋呮秷璨诲搧绲勬垚鎴愬娑堣不鍝侀姺鍞殑锛屾噳(y墨ng)鎸夐姺鍞鍏ㄩ寰佹敹娑堣不绋�锛屾帓闄ら伕闋匒C;(2)“1500鍏�”鏄敭鍍�(鑰岄潪鎴愭湰)锛岃┎妤�(y猫)鍕�(w霉)鏄嚜鐢�(ch菐n)鎳�(y墨ng)绋呮秷璨诲搧鐢ㄤ簬閵峰敭(鑰岄潪鑷敘(ch菐n)鑷敤銆佸鎵樺姞宸ユ垨鑰呴€插彛)锛屼笉娑夊強绲勬垚瑷堢▍鍍规牸鐨勫晱椤�锛屼笉瀛樺湪“÷(1-15%)”鐨勬搷浣�锛岄伕闋匓閷锛岄伕闋匘姝ｇ⒑銆�

(3)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)A鍦嬪叕鍙哥劇鍚岄鎳�(y墨ng)绋呮秷璨诲搧閵峰敭鍍规牸锛屾噳(y墨ng)绲勬垚瑷堢▍鍍规牸瑷堢畻绱嶇▍;(2)绲勬垚瑷堢▍鍍规牸=(鏉愭枡鎴愭湰+鍔犲伐璨�)÷(1-娑堣不绋呮瘮渚嬬▍鐜�)锛屽叾涓�锛�“鍔犲伐璨�”鏄寚鍙楁墭鏂瑰姞宸ユ噳(y墨ng)绋呮秷璨诲搧鍚戝鎵樻柟鎵€鏀跺彇鐨勫叏閮ㄨ不鐢�(鍖呮嫭浠ｅ杓斿姪鏉愭枡鐨勫闅涙垚鏈�)锛屼絾涓嶅惈澧炲€肩▍銆�

(4)銆愮瓟妗堛€慉BC

銆愯В鏋愩€�(1)閬搁爡A锛欰鍦嬪叕鍙搁姺鍞キ(y猫)鍕�(w霉)鐨勫鍊肩▍瑷堢▍閵峰敭椤嶈垏娑堣不绋呯浉鍚�锛屼絾鍦ㄥ姞宸ユキ(y猫)鍕�(w霉)涓紝娑堣不绋呮槸鐢卞鎵樻柟涓欏叕鍙镐綔鐐虹磵绋呬汉锛屾寜鐓х祫鎴愯▓绋呭児鏍艰▓绠楃磵绋�锛屾秷璨荤▍绋呮鐢卞彈鎵樻柟A鍦嬪叕鍙镐唬鏀朵唬绻筹紝鑰屽鍊肩▍鎵嶇湡姝ｄ互A鍦嬪叕鍙哥偤绱嶇▍浜�锛屼互鍏舵敹鍙栫殑涓嶅惈澧炲€肩▍鐨勫姞宸ヨ不(鍖呮嫭浠ｅ鐨勮紨鏂欒不)63750鍏冪偤瑷堢▍閵峰敭椤�;(2)閬搁爡BC锛氳卜璩ｅ悎鍚屽嵃鑺辩▍浠ュ悎鍚岃級鏄庣殑鍍规鐐鸿▓绋呬緷鎿�(j霉)锛岃垏閲囧彇浣曠ó鏀舵鏂瑰紡銆侀姺鍞殑鏄惁鐐烘噳(y墨ng)绋呮秷璨诲搧鐒￠棞(gu膩n);(3)閬搁爡D锛氭壙鏀悎鍚岋紝浠ユ敮浠樼殑鍫遍叕(涓嶅惈澧炲€肩▍鐨勫姞宸ヨ不63750鍏�)鐐鸿▓绋呬緷鎿�(j霉)銆�

4(1)銆愮瓟妗堛€態

銆愯В鏋愩€�(1)閵峰敭(鐕熸キ(y猫))鏀跺叆=33900÷(1+13%)=30000(钀厓)銆�(2)妤�(y猫)鍕�(w霉)鎷涘緟璨绘墸闄ら檺椤�1=瀵﹂殯鐧�(f膩)鐢熼×60%=500×60%=300(钀厓)>鎵ｉ櫎闄愰2=閵峰敭(鐕熸キ(y猫))鏀跺叆×5‰=30000×5‰=150(钀厓)銆�(3)鍏佽ū鎵ｉ櫎鐨勬キ(y猫)鍕�(w霉)鎷涘緟璨绘敮鍑虹偤150钀厓銆�

(2)銆愮瓟妗堛€慉BCD

銆愯В鏋愩€�(1)閬搁爡A锛氬緸鍍硅▓寰佹埧鐢�(ch菐n)绋呯殑锛屾噳(y墨ng)绱嶇▍椤�=鎳�(y墨ng)绋呮埧鐢�(ch菐n)鍘熷€�×(1-鎵ｉ櫎姣斾緥)×1.2%;(2)閬搁爡BD锛氬煄甯傜董璀峰缓瑷�(sh猫)绋呫€佹暀鑲茶不闄勫姞鍜屽湴鏂规暀鑲查檮鍔犵殑瑷堢▍(寰�)渚濇摎(j霉)鍧囩偤“瀵﹂殯绻崇磵鐨勫鍊肩▍銆佹秷璨荤▍”;(3)閬搁爡C锛氬煄閹�(zh猫n)鍦熷湴浣跨敤绋呯殑鎳�(y墨ng)绱嶇▍椤�=瀵﹂殯鍗犵敤鎳�(y墨ng)绋呭湡鍦伴潰绌�×閬╃敤绋呴銆�

(3)銆愮瓟妗堛€慍

銆愯В鏋愩€�(1)涓€鍊嬬磵绋呭勾搴﹀収(n猫i)锛屽眳姘戜紒妤�(y猫)鎶€琛�(sh霉)杞�(zhu菐n)璁撴墍寰椾笉瓒呴亷500钀厓鐨勯儴鍒�锛屽厤寰佷紒妤�(y猫)鎵€寰楃▍;瓒呴亷500钀厓鐨勯儴鍒嗭紝娓涘崐寰佹敹浼佹キ(y猫)鎵€寰楃▍銆�(2)绗﹀悎姊濅欢鐨勭敓鐢�(ch菐n)鎶€琛�(sh霉)杞�(zhu菐n)璁撴墍寰楁噳(y墨ng)鐣�(d膩ng)绱嶇▍瑾�(di脿o)娓涚殑閲戦=500+(1200-500)×50%=850(钀厓)銆�

(4)銆愮瓟妗堛€慉BCD

銆愯В鏋愩€戝湪瑷堢畻浼佹キ(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅鏅�锛屼笅鍒楁敮鍑轰笉寰楁墸闄わ細(1)鍚戞姇璩囪€呮敮浠樼殑鑲℃伅銆佺磪鍒╃瓑娆�(qu谩n)鐩婃€ф姇璩囨敹鐩婃闋�(閬搁爡A);(2)浼佹キ(y猫)鎵€寰楃▍绋呮(閬搁爡D);(3)绋呮敹婊磵閲�;(4)缃伴噾銆佺桨娆惧拰琚矑鏀惰病鐗╃殑鎼嶅け;(5)涓嶇鍚堣(gu墨)瀹氱殑鎹愯磮鏀嚭(閬搁爡B);(6)鑸囩稉(j墨ng)鐕熺劇闂�(gu膩n)鐨勯潪寤ｅ憡鎬ц唱(zh矛)鐨勮磰鍔╂敮鍑�(閬搁爡C);(7)鏈稉(j墨ng)鏍稿畾鐨勬簴(zh菙n)鍌欓噾鏀嚭;(8)浼佹キ(y猫)涔嬮枔鏀粯鐨勭鐞嗚不銆佷紒妤�(y猫)鍏�(n猫i)鐕熸キ(y猫)姗熸(g貌u)涔嬮枔鏀粯鐨勭閲戝拰鐗硅ū娆�(qu谩n)浣跨敤璨�锛屼互鍙婇潪閵€琛屼紒妤�(y猫)鍏�(n猫i)鐕熸キ(y猫)姗熸(g貌u)涔嬮枔鏀粯鐨勫埄鎭�;(9)鑸囧彇寰楁敹鍏ョ劇闂�(gu膩n)鐨勫叾浠栨敮鍑恒€�

5(1)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鍕炲嫏(w霉)鍫遍叕鎵€寰楅爯(y霉)鎵ｉ爯(y霉)绻虫檪瑕佷箞“-800”锛岃涔�“×(1-20%)”锛屼笉娓涢櫎绱嶇▍浜哄闅涙敮鍑鸿不鐢�锛岄伕闋匒B閷;(2)鏍规摎(j霉)宸茬煡姊濅欢锛岄棞(gu膩n)鏌愮殑鍕炲嫏(w霉)鍫遍叕鎵€寰楁敹鍏ュ湪4000鍏冧互涓�锛屾笡闄よ不鐢ㄦ寜20%瑷堢畻锛岄仼鐢�20%鐨勯爯(y霉)鎵ｇ巼锛屽洜姝�锛屾噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻崇殑鍊嬩汉鎵€寰楃▍绋呴=鏀跺叆×(1-20%)×20%銆�

(2)銆愮瓟妗堛€慉

銆愯В鏋愩€�(1)宸ヨ硣銆佽柂閲戞墍寰�180000鍏冨拰鍕炲嫏(w霉)鍫遍叕鎵€寰�5000鍏冩噳(y墨ng)鐣�(d膩ng)鍚堝苟瑷堝叆缍滃悎鎵€寰楃磵绋�锛岄伕闋匔D灏囧叾鍒嗗垾鏌ユ壘绋呯巼銆侀€熺畻鎵ｉ櫎鏁�(sh霉)瑷堢畻绱嶇▍椤劧閷;(2)鍕炲嫏(w霉)鍫遍叕鎵€寰楀湪鍖畻娓呯钩鏅傛噳(y墨ng)纰鸿獚(r猫n)鐨勬敹鍏ラ=5000×(1-20%)锛岄伕闋匓纰鸿獚(r猫n)閷锛岄伕闋匒鐐烘纰洪伕闋�銆�

(3)銆愮瓟妗堛€慉BCD

銆愯В鏋愩€�(1)閬搁爡A锛氭姷鍌靛皣灏�(d菐o)鑷存埧灞嬬敘(ch菐n)娆�(qu谩n)杞�(zhu菐n)绉伙紝闂�(gu膩n)鏌愮偤鎴垮眿鐢�(ch菐n)娆�(qu谩n)鐨勬壙鍙楁柟锛屾噳(y墨ng)鐣�(d膩ng)绻崇磵濂戠▍銆�(2)閬搁爡B锛氬皪鍊嬩汉杞�(zhu菐n)璁�“浣忔埧”鏆厤寰佹敹鍦熷湴澧炲€肩▍锛屼絾鏈寮垫煇鐢ㄤ簬鎶靛偟鐨勬埧灞嬬郴鍟嗘キ(y猫)鐢ㄦ埧锛屽嫉鏌愪綔鐐鸿綁(zhu菐n)璁撴柟鎳�(y墨ng)鐣�(d膩ng)绻崇磵鍦熷湴澧炲€肩▍銆�(3)閬搁爡C锛氬€嬩汉杞�(zhu菐n)璁�“鑷缓鑷敤”鐨�“浣忔埧”锛屽厤寰佸鍊肩▍锛屼絾鏈寮垫煇鐢ㄤ簬鎶靛偟鐨勬埧灞嬬郴澶栬臣鐨勫晢妤�(y猫)鐢ㄦ埧;鍊嬩汉杞�(zhu菐n)璁撹臣璨风殑“浣忔埧”锛屽彲鑳芥秹鍙婂劒(y艒u)鎯犳斂绛�锛屼絾鏈寮垫煇鐢ㄤ簬鎶靛偟鐨勬埧灞嬫槸鍟嗘キ(y猫)鐢ㄦ埧銆�(4)閬搁爡D锛氬皪鍊嬩汉杞�(zhu菐n)璁撹嚜鐢�5骞翠互涓婂苟涓旀槸“瀹跺涵鍞竴鐢熸椿鐢ㄦ埧”鍙栧緱鐨勬墍寰楋紝鍏嶅緛鍊嬩汉鎵€寰楃▍锛屼絾鏈寮垫煇鐢ㄤ簬鎶靛偟鐨勬埧灞嬫槸鍟嗘キ(y猫)鐢ㄦ埧銆�

4)銆愮瓟妗堛€慉CD

銆愯В鏋愩€�(1)閬搁爡A锛氫紒妤�(y猫)鍦ㄥ悜鍊嬩汉閵峰敭鍟嗗搧(鐢�(ch菐n)鍝�)鍜屾彁渚涙湇鍕�(w霉)鐨勫悓鏅傜郸浜堣磮鍝佺殑锛屼笉寰佹敹鍊嬩汉鎵€寰楃▍;(2)閬搁爡B锛氫紒妤�(y猫)灏嶇疮绌嶆秷璨婚仈(d谩)鍒颁竴瀹氶搴︾殑椤у锛岀郸浜堥澶栨娊鐛庢鏈�锛屽€嬩汉鐨勭嵅鐛庢墍寰楋紝鎸夌収“鍋剁劧鎵€寰�”闋呯洰瑷堝緛鍊嬩汉鎵€寰楃▍;(3)閬搁爡C锛氱渷绱氫汉姘戞斂搴�銆佸湅鍕�(w霉)闄㈤儴濮斿拰涓湅浜烘皯瑙ｆ斁杌嶈粛浠ヤ笂鍠綅锛屼互鍙婂鍦嬬祫绻�銆佸湅闅涚祫绻旈爳鐧�(f膩)鐨勭瀛�(xu茅)銆佹暀鑲�銆佹妧琛�(sh霉)銆佹枃鍖�銆佽(w猫i)鐢熴€侀珨鑲�銆佺挵(hu谩n)澧冧繚璀风瓑鏂归潰鐨勭崕閲�锛屽厤寰佸€嬩汉鎵€寰楃▍;(4)閬搁爡D锛氬劜钃勫瓨娆惧埄鎭墍寰楁毇鍏嶅緛鏀跺€嬩汉鎵€寰楃▍銆�

6(1)銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋匒BD鍧囨湭娓涢櫎瀛愬コ鏁欒偛灏堥爡闄勫姞鎵ｉ櫎锛屼簣浠ユ帓闄�銆�

(2)銆愮瓟妗堛€態D

銆愯В鏋愩€�(1)閬搁爡AC锛氬嚭绉�锛屼笉杞�(zhu菐n)绉绘埧灞嬫瑠(qu谩n)灞�锛屼笉灞簬濂戠▍銆佸湡鍦板鍊肩▍鐨勫緛绋呰寖鍦�;(2)閬搁爡B锛氬€嬩汉鍑虹浣忔埧鎸夌収4%鐨勭▍鐜囩钩绱嶆埧鐢�(ch菐n)绋�;(3)閬搁爡D锛氬€嬩汉鍑虹浣忔埧鍙栧緱鐨勬墍寰楁毇娓涙寜10%鐨勭▍鐜囩钩绱嶅€嬩汉鎵€寰楃▍銆�

(3)銆愮瓟妗堛€慏

銆愯В鏋愩€戞牴鎿�(j霉)宸茬煡姊濅欢锛屽嫉鏌愭湰娆″彇寰楃殑鐗硅ū娆�(qu谩n)浣跨敤璨绘敹鍏ュ湪4000鍏冧互涓�锛屾笡闄よ不鐢ㄦ寜20%瑷堢畻锛岄爯(y霉)鎵ｇ巼鐐�20%锛屽洜姝�锛屾噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻崇殑鍊嬩汉鎵€寰楃▍绋呴=姣忔鏀跺叆×(1-20%)×闋�(y霉)鎵ｇ巼=150000×(1-20%)×20%銆�

(4)銆愮瓟妗堛€慍

銆愯В鏋愩€�(1)绋块叕鎵€寰楋紝涓嶈珫闋�(y霉)鎵ｉ爯(y霉)绻抽倓鏄勾搴﹀尟绠�锛屽繀闋�“×70%”锛岄伕闋匒鎺掗櫎;(2)闋�(y霉)鎵ｉ爯(y霉)绻虫檪鎳�(y墨ng)鑸�4000鍏冩瘮杓�锛岀ǹ閰墍寰楁瘡娆℃敹鍏�4000鍏冧互涓婄殑锛屾噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻崇殑鍊嬩汉鎵€寰楃▍绋呴=姣忔鏀跺叆×(1-20%)×70%×闋�(y霉)鎵ｇ巼(20%)=68000×(1-20%)×70%×20%銆�

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