2024绋呭嫏(w霉)甯▍娉曚竴鏄撻尟椤岋細绗笁绔犵鍏瘈(ji茅)鑷敘(ch菐n)鑷敤鎳�(y墨ng)绋呮秷璨诲搧鎳�(y墨ng)绱嶇▍椤嶇殑瑷堢畻
鐎忚
鏀惰棌
绋呭嫏(w霉)甯€冭│鍌欒€冮殠娈碉紝鐐轰簡骞姪鑰冪敓闉忓浐瀛�(xu茅)缈�(x铆)鏁堟灉锛屾湰鏂囩偤澶у鏁寸悊浜�2024绋呭嫏(w霉)甯▍娉曚竴鏄撻尟椤岋細绗笁绔犵鍏瘈(ji茅)鑷敘(ch菐n)鑷敤鎳�(y墨ng)绋呮秷璨诲搧鎳�(y墨ng)绱嶇▍椤嶇殑瑷堢畻锛屽叾涓寘鍚瓟妗堝強瑭崇窗(x矛)瑙ｆ瀽锛屾杩庡ぇ瀹跺厤璨婚牁(l菒ng)鍙�銆�
2024绋呭嫏(w霉)甯▍娉曚竴鏄撻尟椤岋細绗笁绔犵鍏瘈(ji茅)鑷敘(ch菐n)鑷敤鎳�(y墨ng)绋呮秷璨诲搧鎳�(y墨ng)绱嶇▍椤嶇殑瑷堢畻
銆�1-鍠伕椤屻€戜紒妤�(y猫)鐧�(f膩)鐢熺殑涓嬪垪琛岀偤涓€佷笉闇€瑕佺钩绱嶆秷璨荤▍鐨勬槸( )銆�
A.鐓夋补寤犵敤浜庤伔宸ョ鍒╃殑鑷敘(ch菐n)姹芥补
B.姹借粖鍒堕€犲粻灏囪嚜鐢�(ch菐n)鐨勫皬姹借粖鐢ㄤ簬宸ュ粻鍏�(n猫i)閮ㄧ殑琛屾斂閮ㄩ杸
C.鍗风厵寤犵敤浜庣敓鐢�(ch菐n)鍗风厵鐨勮嚜鍒剁厵绲�
D.钁¤悇閰掑粻灏囪嚜鐢�(ch菐n)鐨勮憽钀勯厭鐢ㄤ簬閫ｇ簩(x霉)鐢熺敘(ch菐n)閰掑績宸у厠鍔�
銆愮瓟妗堛€慍
銆愯В鏋愩€戦伕闋匔锛氱磵绋呬汉鑷敘(ch菐n)鐨勬噳(y墨ng)绋呮秷璨诲搧锛岀敤浜庨€ｇ簩(x霉)鐢熺敘(ch菐n)鎳�(y墨ng)绋呮秷璨诲搧鐨勶紝涓嶇磵绋�銆�
銆�2-鍠伕椤屻€�2022骞�2鏈堢敳鍖栧鍝佸粻灏囦竴鎵硅嚜鐢�(ch菐n)鐨勬柊鍨嬮珮妾斿寲濡濆搧浣滅偤绂忓埄鐧�(f膩)鏀剧郸鍝″伐锛岃┎鎵归珮鍖栧鍝佺敓鐢�(ch菐n)鎴愭湰34 000鍏�锛岀劇鍚岄楂樻獢鍖栧鍝侀姺鍞児鏍笺€傚凡鐭ラ珮妾斿寲濡濆搧娑堣不绋呯▍鐜囩偤15%锛屾垚鏈埄娼ょ巼鐐�5%銆傜敳鍖栧鍝佸粻鐣�(d膩ng)鏈堣┎绛嗘キ(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵娑堣不绋�( )鍏�銆�
A.6 300
B.6 000
C.5 100
D.5 355
銆愮瓟妗堛€慉
銆愯В鏋愩€�(1)灏囪嚜鐢�(ch菐n)鐨勬噳(y墨ng)绋呮秷璨诲搧鐢ㄤ簬闆嗛珨绂忓埄锛岃鍚岄姺鍞噳(y墨ng)绋呮秷璨诲搧锛�(2)鐢变簬“鐒″悓椤為珮妾斿寲濡濆搧閵峰敭鍍规牸”锛屾噳(y墨ng)绲勬垚瑷堢▍鍍规牸瑷堢畻锛屾噳(y墨ng)绱嶆秷璨荤▍绋呴=鎴愭湰×(1+鎴愭湰鍒╂饯鐜�)÷(1-娑堣不绋呯▍鐜�)×娑堣不绋呯▍鐜�=34 000×(1+5%)÷(1-15%)×15%=6 300(鍏�)銆�
銆�3-鍠伕椤屻€�2021骞�12鏈�锛岀敳閰掑粻灏囨柊鐮斿埗鐨勭櫧閰�2鍣哥櫦(f膩)绲﹀摗宸ヤ綔鐐虹鍒�锛岃┎鎵圭櫧閰掔敓鐢�(ch菐n)鎴愭湰30 000鍏冿紝鐒″悓椤炵櫧閰掗姺鍞児鏍�銆傚凡鐭�锛屾秷璨荤▍姣斾緥绋呯巼鐐�20%锛屽畾椤嶇▍鐜囩偤0.5鍏�/500鍏�锛屾垚鏈埄娼ょ巼鐐�5%銆傜敳閰掑粻鐣�(d膩ng)鏈堣┎绛嗘キ(y猫)鍕�(w霉)鐨勬秷璨荤▍绲勬垚瑷堢▍鍍规牸鐐�( )鍏冦€�
A.41 875
B.33 500
C.26 800
D.42 000
銆愮瓟妗堛€慉
銆愯В鏋愩€戝皣鑷敘(ch菐n)鐨勭櫧閰掔敤浜庤伔宸ョ鍒�锛屼簬绉婚€佹檪绻崇磵娑堣不绋�锛岀敱浜庣敳閰掑粻鐒″悓椤炵櫧閰掗姺鍞児鏍�锛屾噳(y墨ng)绲勬垚瑷堢▍鍍规牸瑷堢畻锛岀櫧閰掗噰鐢ㄥ京(f霉)鍚堣▓寰佹柟寮忚▓绻虫秷璨荤▍銆傜祫鎴愯▓绋呭児鏍�=[鎴愭湰×(1+鎴愭湰鍒╂饯鐜�)+鑷敘(ch菐n)鑷敤鏁�(sh霉)閲�×娑堣不绋呭畾椤嶇▍鐜嘳÷(1–娑堣不绋呮瘮渚嬬▍鐜�)=[30 000×(l+5%)+2×2 000×0.5]÷(1-20%)=41 875(鍏�)銆�
銆�4-鍠伕椤屻€戞煇鍦版澘浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2022骞�1鏈堥姺鍞嚜鐢�(ch菐n)瀵︽湪鍦版澘鍏╂壒锛氱涓€鎵�80O绠卞彇寰椾笉鍚▍鏀跺叆160钀厓锛岀浜屾壒500绠卞彇寰椾笉鍚▍鏀跺叆113钀厓锛涘彟灏囧悓鍨嬭櫉鍦版澘200绠辨彌鍙栦竴鎵圭敓鐢�(ch菐n)宸ュ叿锛�300绠辨姷鍎熷偟鍕�(w霉)銆傚凡鐭�锛屽鏈ㄥ湴鏉挎秷璨荤▍绋呯巼鐐�5%銆傝┎浼佹キ(y猫)鐣�(d膩ng)鏈堟噳(y墨ng)绻崇磵鐨勬秷璨荤▍鐐�( )钀厓銆�
A.18.65
B.18.9
C.18.98
D.19.3
銆愮瓟妗堛€慏
銆愯В鏋愩€戝皣鑷敘(ch菐n)鐨勬噳(y墨ng)绋呮秷璨诲搧鐢ㄤ簬鎻涘彇鐢熺敘(ch菐n)璩囨枡鍜屾秷璨昏硣鏂�銆佹姷鍎熷偟鍕�(w霉)銆佹姇璩囧叆鑲＄殑锛屾寜绱嶇▍浜哄悓椤炴噳(y墨ng)绋呮秷璨诲搧鐨勬渶楂橀姺鍞児鏍间綔鐐鸿▓绋呬緷鎿�(j霉)锛岀涓€鎵瑰柈鍍�=160/800=0.2(钀厓/绠�)锛岀浜屾壒鍠児=113/500=0.226(钀厓/绠�)銆傝┎浼佹キ(y猫)鐣�(d膩ng)鏈堟噳(y墨ng)绻崇磵娑堣不绋�=(160+113)×5%+113/500×(200+300)×5%=13.65+5.65=19.3(钀厓)銆�
銆�5-鍠伕椤屻€戞煇鍦版澘浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2022骞�1鏈堥姺鍞嚜鐢�(ch菐n)瀵︽湪鍦版澘鍏╂壒锛氱涓€鎵�800绠卞彇寰椾笉鍚▍鏀跺叆160钀厓锛岀浜屾壒500绠卞彇寰椾笉鍚▍鏀跺叆113钀厓锛涘彟灏囧悓鍨嬭櫉鍦版澘200绠辫磮閫佺鍒╅櫌锛�300绠辩櫦(f膩)绲﹁伔宸ヤ綔鐐虹鍒�銆傚凡鐭�锛屽鏈ㄥ湴鏉挎秷璨荤▍绋呯巼鐐�5%銆傝┎浼佹キ(y猫)鐣�(d膩ng)鏈堟噳(y墨ng)绻崇磵鐨勬秷璨荤▍鐐�( )钀厓銆�
A.16.8
B.18.9
C.18.98
D.19.3
銆愮瓟妗堛€態
銆愯В鏋愩€戝皣鑷敘(ch菐n)鐨勬噳(y墨ng)绋呮秷璨诲搧鐢ㄤ簬鐒″劅璐堥€�銆佽伔宸ョ鍒╃殑锛屾寜绱嶇▍浜哄悓椤炴噳(y墨ng)绋呮秷璨诲搧鐨勫钩鍧囬姺鍞児鏍间綔鐐鸿▓绋呬緷鎿�(j霉)锛屽钩鍧囧柈鍍�=绺介噾椤�/绺芥暩(sh霉)閲�=(160+113)/(800+500)銆傝┎浼佹キ(y猫)鐣�(d膩ng)鏈堟噳(y墨ng)绻崇磵娑堣不绋�=(160+113)×5%+(160+113)/(800+500)×(200+300)×5%=18.9(钀厓)銆�
銆�6-澶氶伕椤屻€戠磵绋呬汉鑷敘(ch菐n)鐨勬噳(y墨ng)绋呮秷璨诲搧鐢ㄤ簬涓嬪垪鏂归潰锛屾噳(y墨ng)瑕栧悓閵峰敭瑷堢畻娑堣不绋呯殑鏈�( )銆�
A.鐢ㄤ簬鐢熺敘(ch菐n)闈炴噳(y墨ng)绋呮秷璨诲搧
B.鐢ㄤ簬閫ｇ簩(x霉)鐢熺敘(ch菐n)鍏朵粬鎳�(y墨ng)绋呮秷璨诲搧
C.鐢ㄤ簬鍦ㄥ缓宸ョ▼
D.鐢ㄤ簬楗嬭磮
E.鐢ㄤ簬鑱峰伐绂忓埄
銆愮瓟妗堛€慉CDE
銆愯В鏋愩€戠磵绋呬汉鑷敘(ch菐n)鐨勬噳(y墨ng)绋呮秷璨诲搧锛岀敤浜庣敓鐢�(ch菐n)闈炴噳(y墨ng)绋呮秷璨诲搧鍜屽湪寤哄伐绋嬨€佺鐞嗛儴闁€銆侀潪鐢熺敘(ch菐n)姗熸(g貌u)銆佹彁渚涘嫗鍕�(w霉)浠ュ強鐢ㄤ簬楗嬭磮锕戣磰鍔�銆佸唬鍛�銆佹ǎ鍝�銆佽伔宸ョ鍒┿€佺崕鍕电瓑锛屽潎瑕栧悓灏嶅閵峰敭锛岀钩绱嶆秷璨荤▍銆�
銆�7-澶氶伕椤屻€戜笅鍒楀彲鎸夌敓鐢�(ch菐n)闋�(l菒ng)鐢ㄦ暩(sh霉)閲忔姷鎵ｆ噳(y墨ng)绋呮秷璨诲搧宸茬磵娑堣不绋呯殑鏈�( )銆�
A.棣栭＞寤犲皣濮旀墭鍔犲伐鏀跺洖鐨勫凡绋呯帀鐝犳媼鍏夋墦瀛斾覆鎴愮帀鐝犻爡閺�
B.鐧介厭寤犲皣濮旀墭鍔犲伐鏀跺洖鐨勫凡绋呬綆妾旂櫧閰掔敤浜庣敓鐢�(ch菐n)楂樻獢鐧介厭
C.棣栭＞寤犲皣濮旀墭鍔犲伐鏀跺洖鐨勫凡绋呰棈(l谩n)瀵剁煶鎴掗潰鍒舵垚18K榛冮噾閼插祵闋呭
D.鍗风厵寤犲皣濮旀墭鍔犲伐鏀跺洖鐨勭厵绲茬敓鐢�(ch菐n)鍗风厵
E.鎴愬搧娌瑰姞宸ュ粻灏囧鎵樺姞宸ユ敹鍥炵殑宸茬▍娼ゆ粦娌圭敓鐢�(ch菐n)鎳�(y墨ng)绋呮垚鍝佹补
銆愮瓟妗堛€慉DE
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2024-绋庡姟甯�-绋庢硶涓€-鍥炲繂鐪熼鍗�
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2023-绋庡姟甯�-绋庢硶涓€-鍥炲繂鐪熼鍗�
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