2024骞寸▍鍕�(w霉)甯倷鑰冮殠娈�锛岃€冪敓闇€瑕佸仛澶ч噺瑭﹂锛屽叾涓寘鍚悇绔犵瘈(ji茅)绶寸繏(x铆)椤屻€傛湰鏂囩偤澶у鏁寸悊浜�2024绋呭嫏(w霉)甯▍娉曚竴妯℃摤绶寸繏(x铆)椤岋細绗簩绔犵涔濈瘈(ji茅)閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)澧炲€肩▍鏀跨瓥銆�

銆�1-鍠伕椤屻€戠敳浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2022骞�3鏈堥€�(j矛n)鍙ｄ竴鎵规苯杌�(ch膿)闆堕儴浠�锛屾垚浜ゅ児(ji脿)鏍肩偤30 000鍏冿紝鏀粯澧冨閬�(y霉n)鎶垫垜鍦�(gu贸)娴烽棞(gu膩n)澧冨収(n猫i)杓稿叆鍦伴粸(di菐n)璧峰嵏鍓嶇殑閬�(y霉n)杓歌不(f猫i)鍙婁繚闅�(xi菐n)璨�(f猫i)5 000鍏�銆傛捣闂�(gu膩n)闁�(k膩i)鍏蜂簡閫�(j矛n)鍙ｅ鍊肩▍灏�(zhu膩n)鐢ㄧ钩娆炬浉(sh奴)锛岀敳浼佹キ(y猫)绻崇磵閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)绋呴噾鍚庢捣闂�(gu膩n)鏀捐銆傚凡鐭ヨ┎鎵规苯杌�(ch膿)闆堕儴浠堕棞(gu膩n)绋呯▍鐜囩偤20%锛岀敳浼佹キ(y猫)閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)鎳�(y墨ng)绻崇磵澧炲€肩▍( )鍏�銆�

A.6 000

B.4 680

C.4 550

D.5 460

銆愮瓟妗堛€慏

銆愯В鏋愩€戦棞(gu膩n)绋呭畬绋呭児(ji脿)鏍�=30 0OO+5 000=35 000(鍏�);绲勬垚瑷�(j矛)绋呭児(ji脿)鏍�=35 00O×(1+20%)=42 000(鍏�);鐢蹭紒妤�(y猫)閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)鎳�(y墨ng)绻崇磵澧炲€肩▍=42 000×13%=5 460(鍏�)銆�

銆�2-鍠伕椤屻€戞煇楂樻獢鍖栧鍝佺敓鐢�(ch菐n)浼佹キ(y猫)2022骞�5鏈堝緸鍦�(gu贸)澶栭€�(j矛n)鍙ｄ竴鎵归珮妾斿寲濡濆搧锛岄棞(gu膩n)绋呭畬绋呭児(ji脿)鏍肩偤80 000鍏冿紝绻崇磵闂�(gu膩n)绋�40 000鍏�锛屽彇寰楁捣闂�(gu膩n)閫�(j矛n)鍙ｅ鍊肩▍灏�(zhu膩n)鐢ㄧ钩娆炬浉(sh奴)锛屽墖瑭蹭紒妤�(y猫)閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)鎳�(y墨ng)绻崇磵鐨勫鍊肩▍鐐�( )鍏�銆�(楂樻獢鍖栧鍝佹秷璨�(f猫i)绋呯▍鐜囩偤15%)

A.18 071.56

B.29 142.86

C.18 352.94

D.23 071.43

銆愮瓟妗堛€慍

銆愯В鏋愩€戦€�(j矛n)鍙ｉ珮妾斿寲濡濆搧鎳�(y墨ng)绱嶅鍊肩▍=(80 000+40 000)÷(1-15%)×13%=18 352.94(鍏�)銆�

銆�3-鍠伕椤屻€戜腑鍦�(gu贸)鍏皯鏉庡コ澹�2021骞�12鏈堥€氶亷(gu貌)璺ㄥ闆诲晢璩�(g貌u)璨�(m菐i)涓€姊濆湇宸�锛岀▍娉曡(gu墨)瀹氬彛寰戠殑瀵�(sh铆)闅涗氦鏄撳児(ji脿)鏍兼槸1 500鍏�銆傛湰浜ゆ槗鍦ㄥ勾搴︿氦鏄撻檺鍊煎収(n猫i)銆傚墖鏉庡コ澹臣(g貌u)璨�(m菐i)鍦嶅肪鎳�(y墨ng)绱嶅鍊肩▍( )鍏�銆�

A.136.5

B.195

C.58.5

D.0

銆愮瓟妗堛€慉

銆愯В鏋愩€戠敱浜庢潕濂冲＋鎵€璩�(g貌u)鍦嶅肪鏈秴閬�(gu貌)鍠5 000鍏冪殑闄愬€煎緸鑰屽厤寰侀棞(gu膩n)绋咃紝浣嗛渶绻崇磵澧炲€肩▍锛屾寜鎳�(y墨ng)绱嶇▍椤嶇殑70%寰佹敹銆傛潕濂冲＋鎳�(y墨ng)绱嶅鍊肩▍=1 500×13%×70%=136.5(鍏�)銆�

銆�4-鍠伕椤屻€戜笅鍒楁湁闂�(gu膩n)璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佺殑瑾�(shu艒)娉曚腑锛屾纰虹殑鏈�( )銆�

A.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佺殑浠ｆ敹浠ｇ钩缇╁嫏(w霉)浜烘槸鍦�(gu贸)澶栫敓鐢�(ch菐n)浼佹キ(y猫)

B.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佺殑鍠浜ゆ槗鍍�(ji脿)鏍肩偤浜烘皯骞�6 000鍏�锛屽鍊肩▍鎸夋噳(y墨ng)绱嶇▍椤�70%寰佹敹

C.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佺殑绱嶇▍浜烘槸璩�(g貌u)璨�(m菐i)浜�

D.璩�(g貌u)璨�(m菐i)瓒呴亷(gu貌)鍊�(g猫)浜哄柈娆′氦鏄撻檺鍊肩殑閫�(j矛n)鍙ｅ晢鍝�锛屾寜鐓у叏椤嶅緛鏀跺鍊肩▍

E.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫�(j矛n)鍙ｅ晢鍝佽嚜娴烽棞(gu膩n)鏀捐涔嬫棩璧�30鏃ュ収(n猫i)閫€璨ㄧ殑锛屽彲鐢宠珛(q菒ng)閫€绋咃紝浣嗕笉瑾�(di脿o)鏁村€�(g猫)浜哄勾搴︿氦鏄撶附椤�

銆愮瓟妗堛€慍D

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