2024骞寸▍鍕�(w霉)甯倷鑰冮殠娈碉紝鐐哄ぇ瀹跺垎浜�2024骞存敞鍐�(c猫)绋呭嫏(w霉)甯▍浜岃€冭│妯℃摤椤岋細绗洓绔犲嵃鑺辩▍锛屽叾涓秹鍙婅€冮粸(di菐n)鏈夊嵃鑺辩▍寰佺▍鑼冨湇銆佺磵绋呬汉鍜岀▍鐜�銆佹笡鍏嶇▍鍎�(y艒u)鎯犮€佸緛鏀剁鐞嗙瓑鍏�(n猫i)瀹�銆�

2024骞存敞鍐�(c猫)绋呭嫏(w霉)甯▍浜岃€冭│妯℃摤椤岋細绗洓绔犲嵃鑺辩▍

绗簩绡€(ji茅) 寰佺▍鑼冨湇銆佺磵绋呬汉鍜岀▍鐜�

銆�1-鍠伕椤屻€戞牴鎿�(j霉)鍗拌姳绋呯浉闂�(gu膩n)瑕�(gu墨)瀹�锛屼笅鍒楄(shu艒)娉曟纰虹殑鏄�( )銆�

A.鏈寜鏈熷厡鐝�(xi脿n)鍚堝悓涓嶈布鍗拌姳

B.灏�(du矛)鏈�(hu矛)瑷�(j矛)鏍哥畻閲囩敤鍠爜(y猫)琛ㄥ紡瑷樿級璩囬噾娲诲嫊(d貌ng)鎯呮硜锛屼互琛ㄤ唬璩殑锛屽湪鏈舰鎴愯超绨垮墠锛屼害鎳�(y墨ng)璨艰姳

C.浼佹キ(y猫)鍌垫瑠(qu谩n)杞�(zhu菐n)鑲℃瑠(qu谩n)鏂板鍔犵殑璩囬噾涓嶉渶瑕佽布鑺�

D.灏�(du矛)鎸�0.5‰绋呯巼璨艰姳鐨勮硣閲戣超绨挎寜瀵�(sh铆)鏀惰硣鏈拰璩囨湰鍏⿳鍚堣▓(j矛)閲戦娓涘崐寰佹敹鍗拌姳绋�

銆愮瓟妗堛€慏

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛氭湭鎸夋湡鍏岀従(xi脿n)鍚堝悓浜︽噳(y墨ng)璨艰姳銆傞伕闋�(xi脿ng)B锛氬皪(du矛)鏈�(hu矛)瑷�(j矛)鏍哥畻閲囩敤鍠爜(y猫)琛ㄥ紡瑷樿級璩囬噾娲诲嫊(d貌ng)鎯呮硜锛屼互琛ㄤ唬璩殑锛屽湪鏈舰鎴愯超绨�(璩唺(c猫))鍓�锛屾毇涓嶈布鑺�锛屽緟瑁濊▊鎴愬唺(c猫)鏅�(sh铆)锛屾寜鍐�(c猫)璨艰姳銆傞伕闋�(xi脿ng)C锛氫紒妤�(y猫)鍌垫瑠(qu谩n)杞�(zhu菐n)鑲℃瑠(qu谩n)鏂板鍔犵殑璩囬噾鎸夎(gu墨)瀹氳布鑺�銆�

銆�2-澶氶伕椤屻€戜笅鍒楀柈浣�锛屽爆浜庡嵃鑺辩▍绱嶇▍浜虹殑鏈�( )銆�

A.绨借▊閬�(y霉n)杓稿悎鍚岀殑鎵块亱(y霉n)浼佹キ(y猫)

B.闆诲瓙鎳�(y墨ng)绋呮啈璀夌殑绨借▊鍠綅

C.鎶€琛�(sh霉)鍚堝悓鐨勭敖瑷傚柈浣�

D.鐧�(f膩)鏀惧晢妯�(bi膩o)娉ㄥ唺(c猫)璀夌殑鍟嗘(bi膩o)灞€

E.璨告鍚堝悓鐨勬摂(d膩n)淇濆柈浣�.

銆愮瓟妗堛€慉BC

銆愯В鏋愩€戝嵃鑺辩▍鐨勭磵绋呬汉鍖呮嫭锛�(1)绔嬪悎鍚屼汉锛屼絾涓嶅寘鎷悎鍚岀殑淇濅汉銆佽瓑浜�.閼掑畾浜�;(2)绔嬫摎(j霉)浜�;(3)绔嬭超绨夸汉;(4)闋�(l菒ng)鍙椾汉;(5)浣跨敤浜�;(6)鍚勯(l猫i)闆诲瓙鎳�(y墨ng)绋呮啈璀夌殑绨借▊浜�銆�

銆�3-澶氶伕椤屻€戜笅鍒楁瑠(qu谩n)鍒�銆佽ū鍙瓑鐓�锛屾噳(y墨ng)寰佹敹鍗拌姳绋呯殑鏈�( )銆�

A.鎴垮眿鐢�(ch菐n)娆�(qu谩n)璀�

B.鍟嗘(bi膩o)娉ㄥ唺(c猫)璀�

C.宸ュ晢鐕�(y铆ng)妤�(y猫)鍩�(zh铆)鐓�

D.鏈�(hu矛)瑷�(j矛)甯簨鍕�(w霉)鎵€鍩�(zh铆)妤�(y猫)瑷卞彲璀�

E.鍦熷湴浣跨敤璀�

銆愮瓟妗堛€慉BCE

銆愯В鏋愩€戞瑠(qu谩n)鍒�銆佽ū鍙瓑鐓у寘鎷斂搴滈儴闁€(m茅n)鐧�(f膩)绲︾殑鎴垮眿鐢�(ch菐n)娆�(qu谩n)璀�銆佸伐鍟嗙嚐(y铆ng)妤�(y猫)鍩�(zh铆)鐓�銆佸晢妯�(bi膩o)娉ㄥ唺(c猫)璀�銆佸皥(zhu膩n)鍒╄瓑銆佸湡鍦颁娇鐢ㄨ瓑绛�銆�

绗笁绡€(ji茅) 娓涘厤绋呭劒(y艒u)鎯�

銆�1-鍠伕椤屻€戜笅鍒楁湁闂�(gu膩n)鍗拌姳绋呯殑琛ㄨ堪锛屾纰虹殑鏄�( )銆�

A.灏�(du矛)鎸夐噾椤嶆瘮渚嬭布鑺辩殑鎳�(y墨ng)绋呮啈璀夛紝鏈(bi膩o)鏄庨噾椤嶇殑锛屾毇涓嶈布鑺�

B.鍚屼竴鎲戣瓑鍥犺級鏈夊叐鍊�(g猫)缍�(j墨ng)婵�(j矛)浜嬮爡(xi脿ng)鑰岄仼鐢ㄤ笉鍚岀▍鐜�锛屼竴寰嬫寜绋呯巼楂樼殑瑷�(j矛)绋呰布鑺�

C.鎳�(y墨ng)绋呮啈璀夋墍杓夐噾椤嶇偤澶栧湅(gu贸)璨ㄥ梗鐨勶紝鎳�(y墨ng)鎸夌収鎲戣瓑鏇�(sh奴)绔嬬暥(d膩ng)鏃ュ湅(gu贸)瀹跺鍖鐞嗗眬鍏竷鐨勫鍖墝鍍�(ji脿)鎶樺悎鎴愪汉姘戝梗锛岃▓(j矛)绠楁噳(y墨ng)绱嶇▍椤�

D.宸茶布鑺辩殑鎲戣瓑锛屼慨鏀瑰悗鎵€杓夐噾椤嶅鍔犵殑锛屽叾澧炲姞閮ㄥ垎涓嶅啀瑁�(b菙)璨煎嵃鑺辩▍绁�

銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛氬皪(du矛)鎸夐噾椤嶆瘮渚嬭布鑺辩殑鎳�(y墨ng)绋呮啈璀�锛屾湭妯�(bi膩o)鏄庨噾椤嶇殑锛屾噳(y墨ng)鎸夌収鎲戣瓑鎵€杓夋暩(sh霉)閲忓強甯傚牬(ch菐ng)鍍�(ji脿)鏍艰▓(j矛)绠楅噾椤嶈布鑺�銆傞伕闋�(xi脿ng)B锛氬悓涓€鎲戣瓑鍥犺級鏈夊叐鍊�(g猫)鎴栧叐鍊�(g猫)浠ヤ笂缍�(j墨ng)婵�(j矛)浜嬮爡(xi脿ng)鑰岄仼鐢ㄤ笉鍚岀▍鐜囷紝濡傚垎鍒ヨ級鏈夐噾椤嶇殑锛屾噳(y墨ng)鍒嗗垾瑷�(j矛)绠楁噳(y墨ng)绱嶇▍椤嶏紝鐩稿姞鍚庢寜鍚堣▓(j矛)绋呴璨艰姳;濡傛湭鍒嗗垾瑷樿級閲戦鐨�锛屾寜绋呯巼楂樼殑瑷�(j矛)绋呰布鑺�銆傞伕闋�(xi脿ng)D锛氬凡璨艰姳鐨勬啈璀�锛屼慨鏀瑰悗鎵€杓夐噾椤嶅鍔犵殑锛屽叾澧炲姞閮ㄥ垎鎳�(y墨ng)鐣�(d膩ng)瑁�(b菙)璨煎嵃鑺辩▍绁�銆�

銆�2-澶氶伕椤屻€戞牴鎿�(j霉)鍗拌姳绋呯浉闂�(gu膩n)瑕�(gu墨)瀹�锛屼笅鍒楄(shu艒)娉曟纰虹殑鏈�( )銆�

A.灏�(du矛)璨�(c谩i)鐢�(ch菐n)绉熻硟鍚堝悓鐨勬噳(y墨ng)绱嶇▍椤嶈秴閬�(gu貌)1瑙掍絾涓嶈冻1鍏冪殑锛屾寜1鍏冭布鑺�

B.宸茬钩绱嶅嵃鑺辩▍鐨勬啈璀夊壇鏈垨鎶勬湰锛屽厤寰佸嵃鑺辩▍

C.璨�(c谩i)鐢�(ch菐n)鎵€鏈変汉灏囪病(c谩i)鐢�(ch菐n)璐�(z猫ng)绲︽斂搴滄墍绔嬬殑鏇�(sh奴)鎿�(j霉)锛屾噳(y墨ng)绻崇磵鍗拌姳绋�

D.澶栧湅(gu贸)鏀垮簻鍚戞垜鍦�(gu贸)浼佹キ(y猫)鎻愪緵鍎�(y艒u)鎯犺哺娆炬墍鏇�(sh奴)绔嬬殑鍚堝悓锛屽厤寰佸嵃鑺辩▍

E.鐒�(w煤)鎭�銆佽布鎭哺娆惧悎鍚�锛屽厤寰佸嵃鑺辩▍

銆愮瓟妗堛€慉BE

銆愯В鏋愩€戦伕闋�(xi脿ng)C:璨�(c谩i)鐢�(ch菐n)鎵€鏈変汉灏囪病(c谩i)鐢�(ch菐n)璐�(z猫ng)绲︽斂搴�銆佺ぞ鏈�(hu矛)绂忓埄鍠綅銆佸(xu茅)鏍℃墍绔嬬殑鏇�(sh奴)鎿�(j霉)锛屽厤寰佸嵃鑺辩▍;閬搁爡(xi脿ng)D:澶栧湅(gu贸)鏀垮簻鎴栧湅(gu贸)闅涢噾铻嶇祫绻斿悜鎴戝湅(gu贸)鏀垮簻鍙婂湅(gu贸)瀹堕噾铻嶆(j墨)妲�(g貌u)鎻愪緵鍎�(y艒u)鎯犺哺娆炬墍鏇�(sh奴)绔嬬殑鍚堝悓.鍏嶅緛鍗拌姳绋�銆�

銆�3-澶氶伕椤屻€戞牴鎿�(j霉)鍗拌姳绋呯浉闂�(gu膩n)瑕�(gu墨)瀹�锛屼笅鍒楀悇闋�(xi脿ng)涓嶉渶瑕佺钩绱嶅嵃鑺辩▍鐨勬湁( )銆�

A.澧炲€肩▍灏忚(gu墨)妯＄磵绋呬汉璀夊埜浜ゆ槗鍗拌姳绋�

B.鍦�(gu贸)闅涘ェ濮旀渻(hu矛)鐩搁棞(gu膩n)瀵�(sh铆)楂旇垏鍖椾含鍐ェ绲勫绨借▊鐨勫悇椤�(l猫i)鍚堝悓

C.鐢蹭紒妤�(y猫)瑷樿級璩囬噾鐨勭嚐(y铆ng)妤�(y猫)璩翱

D.鎴垮湴鐢�(ch菐n)绠＄悊閮ㄩ杸(m茅n)鑸囧€�(g猫)浜虹敖瑷傜殑绉熸埧鍚堝悓锛屽嚒鎴垮眿灞簬鐢ㄤ簬鐢熸椿灞呬綇鐨�

E.鑸囬珮鏍″(xu茅)鐢熺敖瑷傜殑楂樻牎瀛�(xu茅)鐢熷叕瀵撶璩冨悎鍚�

銆愮瓟妗堛€態DE

銆愯В鏋愩€戦伕闋�(xi脿ng)A:灏�(du矛)澧炲€肩▍灏忚(gu墨)妯＄磵绋呬汉鍙互鍦�50%鐨勭▍椤嶅箙搴﹀収(n猫i)娓涘緛鍗拌姳绋�(涓嶅惈璀夊埜浜ゆ槗鍗拌姳绋�);閬搁爡(xi脿ng)C:瑷樿級璩囬噾鐨勭嚐(y铆ng)妤�(y猫)璩翱娓涘崐寰佹敹鍗拌姳绋�銆�

绗洓绡€(ji茅) 瑷�(j矛)绋呬緷鎿�(j霉)鍜屾噳(y墨ng)绱嶇▍椤嶇殑瑷�(j矛)绠�

銆�1-鍠伕椤屻€�2018骞�2鏈�锛岀敳鍏徃鑸囦箼鍏徃绨借▊涓€浠借ō(sh猫)鍌欓噰璩�(g貌u)鍚堝悓锛屽児(ji脿)娆剧偤2 000钀�(w脿n)鍏�锛屽叐鍊�(g猫)鏈堝悗鍥犻噰璩�(g貌u)鍚堝悓浣滃虎锛屽張鏀圭敖鐐鸿瀺璩囩璩冨悎鍚�锛岀閲戠附鏁�(sh霉)鐐�2 100钀�(w脿n)鍏�銆傜敳鍏徃涓婅堪琛岀偤鎳�(y墨ng)绻崇磵鍗拌姳绋�( )鍏�銆�

A.2 700

B.6 105

C.8 100

D.7 050

銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鏈寜鏈熷厡鐝�(xi脿n)鍚堝悓浜︽噳(y墨ng)璨艰姳銆�(2)铻嶈硣绉熻硟鍚堝悓鎸夊叾鎵€杓夋槑鐨勭閲戠附椤嶄緷鐓�“鍊熸鍚堝悓”绋呯洰锛屾寜钀�(w脿n)鍒嗕箣闆堕粸(di菐n)浜旂殑绋呯巼瑷�(j矛)绋呰布鑺�銆�(3)鐢插叕鍙镐笂杩拌鐐烘噳(y墨ng)绻崇磵鍗拌姳绋�=2 000×0.3‰×10 000+2 100×0.O5‰×10 000=7 050(鍏�)銆�

銆�2-鍠伕椤屻€戞煇鍏徃绨借▊鐢�銆佷箼鍏╀唤鍔犲伐鎵挎敩鍚堝悓锛岀敳鍚堝悓绱勫畾锛氱敱濮旀墭鏂规彁渚涗富瑕佹潗鏂�600钀�(w脿n)鍏�锛屽彈鎵樻柟鎻愪緵杓斿姪鏉愭枡40钀�(w脿n)鍏冿紝骞舵敹鍙栧姞宸ヨ不(f猫i)50钀�(w脿n)鍏�銆備箼鍚堝悓绱勫畾锛氱敱鍙楁墭鏂规彁渚涗富瑕佹潗鏂�400钀�(w脿n)鍏冨苟鏀跺彇鍔犲伐璨�(f猫i)20钀�(w脿n)鍏�銆傝┎鍏徃涓婅堪鍔犲伐鎵挎敩鍚堝悓鎳�(y墨ng)绻崇磵鍗拌姳绋�( )鍏�銆�

A.1 550

B.1 650

C.1 750

D.2 550

銆愮瓟妗堛€慍

銆愯В鏋愩€戞噳(y墨ng)绻崇磵鍗拌姳绋�=(40+50)×0.5‰×10 000+4 00×0.3‰×10 000+20×0.5‰×10 000=1 750(鍏�)銆�

銆�3-鍠伕椤屻€�2020骞�2鏈�锛屽嫉鏌愰€氶亷(gu貌)鑲＄エ浜ゆ槗璩埗(h霉)鍦ㄤ簩绱�(j铆)甯傚牬(ch菐ng)璩�(g貌u)閫�(j矛n)鐢蹭笂甯傚叕鍙歌偂绁�100 000鑲�锛屾垚浜ゅ児(ji脿)鏍肩偤姣忚偂12鍏冦€傚悓骞�4鏈堝洜鐢蹭笂甯傚叕鍙搁€�(j矛n)琛�2019骞村害鍒╂饯(r霉n)鍒嗛厤鍙栧緱35 000鍏冨垎绱呮墍寰�銆傚悓骞�7鏈堝嫉鏌愪互姣忚偂12.8鍏冪殑鍍�(ji脿)鏍煎皣鑲＄エ鍏ㄩ儴杞�(zhu菐n)璁撱€備笅鍒楅棞(gu膩n)浜庡嫉鏌愮磵绋呬簨闋�(xi脿ng)鐨勮〃杩颁腑锛屾纰虹殑鏄�( )銆�

A.2鏈堣臣(g貌u)閫�(j矛n)鑲＄エ鏅�(sh铆)寮垫煇鎳�(y墨ng)绻崇磵鐨勫嵃鑺辩▍鐐�1 200鍏�

B.鍒嗙磪鎵€寰楁噳(y墨ng)绻崇磵鐨勫€�(g猫)浜烘墍寰楃▍鐐�3 500鍏�

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