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2024骞寸▍鍕�(w霉)甯▍浜屾ā鎿繏(x铆)椤岋細绗叓绔犲煄閹�(zh猫n)鍦熷湴浣跨敤绋�

绗簩绡€(ji茅) 寰佺▍鑼冨湇銆佺磵绋呬汉鍜岄仼鐢ㄧ▍椤�

銆�1-鍠伕椤屻€戞牴鎿�(j霉)鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯磵绋呬汉鐨勭浉闂�(gu膩n)瑕�(gu墨)瀹氾箰涓嬪垪瑾硶涓嶆纰虹殑鏄�( )銆�

A.鍊�(g猫)浜烘搧鏈夊湡鍦颁娇鐢ㄦ瑠(qu谩n)鐨�锛屼互鍊�(g猫)浜虹偤绱嶇▍浜�

B.鍦熷湴浣跨敤娆�(qu谩n)鍑虹鐨�锛屼互鎵跨浜虹偤绱嶇▍浜�

C.鍦熷湴浣跨敤娆�(qu谩n)灞湭纰哄畾鐨勶紝浠ュ(sh铆)闅涗娇鐢ㄤ汉鐐虹磵绋呬汉

D.鍦熷湴浣跨敤娆�(qu谩n)灞叡鏈夌殑锛屼互鍏辨湁鍚勬柟鐐虹磵绋呬汉

銆愮瓟妗堛€態

銆愯В鏋愩€戦伕闋�(xi脿ng)B:鍦熷湴浣跨敤娆�(qu谩n)鍑虹鐨�锛屼互鍑虹浜虹偤绱嶇▍浜�銆�

銆�2-鍠伕椤屻€戞牴鎿�(j霉)鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯殑鐩搁棞(gu膩n)瑕�(gu墨)瀹�锛屼笅鍒楄娉曟纰虹殑鏄�( )銆�

A.鍠綅鎿佹湁杈�(n贸ng)鏉戝湡鍦颁娇鐢ㄦ瑠(qu谩n)鐨�锛屼互鍠綅鐐虹磵绋呬汉

B.鍦熷湴浣跨敤娆�(qu谩n)娆�(qu谩n)灞尘绱涙湭瑙ｆ焙鐨�锛岀敱瀵�(sh铆)闅涗娇鐢ㄤ汉绱嶇▍

C.瀵�(sh铆)琛岀当(t菕ng)涓€鐨勫畾椤嶇▍鐜�

D.缍�(j墨ng)婵�(j矛)钀藉悗鍦板崁(q奴)锛屽煄閹�(zh猫n)鍦熷湴浣跨敤绋呯殑閬╃敤绋呴妯�(bi膩o)婧�(zh菙n)鍙仼鐣�(d膩ng)闄嶄綆锛屼絾闄嶄綆椤嶄笉寰楄秴閬庤(gu墨)瀹氭渶浣庣▍椤嶇殑50%

銆愮瓟妗堛€態

銆愯В鏋愩€戦伕闋�(xi脿ng)A:杈�(n贸ng)鏉戠殑鍦熷湴涓嶅緛鏀跺煄閹�(zh猫n)鍦熷湴浣跨敤绋�;閬搁爡(xi脿ng)C:瀵�(sh铆)琛屽洓妾斿湴鍗€(q奴)宸垾骞呭害瀹氶绋呯巼;閬搁爡(xi脿ng)D:缍�(j墨ng)鐪�銆佽嚜娌诲崁(q奴)銆佺洿杞勫競浜烘皯鏀垮簻鎵规簴(zh菙n)锛岀稉(j墨ng)婵�(j矛)钀藉悗鍦板崁(q奴)锛屽煄閹�(zh猫n)鍦熷湴浣跨敤绋呯殑閬╃敤绋呴妯�(bi膩o)婧�(zh菙n)鍙仼鐣�(d膩ng)闄嶄綆锛屼絾闄嶄綆椤嶄笉寰楄秴閬庤(gu墨)瀹氭渶浣庣▍椤嶇殑30%銆�

銆�3-鍠伕椤屻€戜笅鍒楁湁闂�(gu膩n)鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯殑閬╃敤绋呴瑾硶姝ｇ⒑鐨勬槸( )銆�

A.缍�(j墨ng)婵�(j矛)钀藉悗鍦板崁(q奴)锛屽煄閹�(zh猫n)鍦熷湴浣跨敤绋呯殑閬╃敤绋呴妯�(bi膩o)婧�(zh菙n)鍙仼鐣�(d膩ng)闄嶄綆锛屼絾闄嶄綆椤嶄笉寰楄秴閬庤(gu墨)瀹氭渶浣庣▍椤嶇殑50%

B.缍�(j墨ng)婵�(j矛)钀藉悗鍦板崁(q奴)锛屽煄閹�(zh猫n)鍦熷湴浣跨敤绋呯殑閬╃敤绋呴妯�(bi膩o)婧�(zh菙n)鍙仼鐣�(d膩ng)闄嶄綆锛屼絾闄嶄綆椤嶄笉寰楄秴閬庤(gu墨)瀹氭渶浣庣▍椤嶇殑60%

C.缍�(j墨ng)婵�(j矛)鐧�(f膩)閬�(d谩)鍦板崁(q奴)鐨勯仼鐢ㄧ▍椤嶆(bi膩o)婧�(zh菙n)鍙互閬╃暥(d膩ng)鎻愰珮锛屼絾闋堝牨(b脿o)璨�(c谩i)鏀块儴鎵规簴(zh菙n)

D.缍�(j墨ng)婵�(j矛)鐧�(f膩)閬�(d谩)鍦板崁(q奴)鐨勯仼鐢ㄧ▍椤嶆(bi膩o)婧�(zh菙n)鍙互閬╃暥(d膩ng)鎻愰珮锛屼絾鎻愰珮椤嶄笉寰楄秴閬庤(gu墨)瀹氭渶浣庣▍椤嶇殑50%

銆愮瓟妗堛€慍

銆愯В鏋愩€戠稉(j墨ng)鐪�銆佽嚜娌诲崁(q奴)銆佺洿杞勫競浜烘皯鏀垮簻鎵规簴(zh菙n)锛岀稉(j墨ng)婵�(j矛)钀藉悗鍦板崁(q奴)锛屽煄閹�(zh猫n)鍦熷湴浣跨敤绋呯殑閬╃敤绋呴妯�(bi膩o)婧�(zh菙n)鍙仼鐣�(d膩ng)闄嶄綆锛屼絾闄嶄綆椤嶄笉寰楄秴閬庤(gu墨)瀹氭渶浣庣▍椤嶇殑30%銆�

绗笁绡€(ji茅) 娓涘厤绋呭劒(y艒u)鎯�

銆�1-鍠伕椤屻€戞煇浼佹キ(y猫)鍦ㄥ煄甯傞儕鍗€(q奴)鎿佹湁涓€濉婂湴锛屽皻鏈牳鐧�(f膩)鍦熷湴浣跨敤璀夋浉銆備笅鍒楅棞(gu膩n)浜庤┎浼佹キ(y猫)灞ヨ鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯磵绋呯京鍕�(w霉)鐨勮〃杩颁腑锛屾纰虹殑鏄�( )銆�

A.鏆笉寰佹敹鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�

B.鏆厤寰佹敹鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�

C.寰呮湁闂�(gu膩n)閮ㄩ杸娓畬鍦熷湴闈㈢⿳鍚庡啀绻崇磵鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�

D.鎳�(y墨ng)鐢辩磵绋呬汉鎿�(j霉)瀵�(sh铆)鐢冲牨(b脿o)鍦熷湴闈㈢⿳锛屾摎(j霉)浠ョ磵绋�锛屽緟鏍哥櫦(f膩)鍦熷湴浣跨敤璀夊悗鍐嶈(di脿o)鏁�

銆愮瓟妗堛€慏

銆愯В鏋愩€戝煄閹�(zh猫n)鍦熷湴浣跨敤绋呯殑瑷�(j矛)绋呬緷鎿�(j霉)浠ユ埧鍦扮敘(ch菐n)绠＄悊閮ㄩ杸鏍哥櫦(f膩)鐨勫湡鍦颁娇鐢ㄨ瓑鏇哥⒑瑾�(r猫n)鐨勫湡鍦伴潰绌嶇偤婧�(zh菙n);灏氭湭鏍哥櫦(f膩)鍦熷湴浣跨敤璀夋浉鐨�锛屾噳(y墨ng)鐢辩磵绋呬汉鎿�(j霉)瀵�(sh铆)鐢冲牨(b脿o)鍦熷湴闈㈢⿳锛屾摎(j霉)浠ョ磵绋�锛屽緟鏍哥櫦(f膩)鍦熷湴浣跨敤璀夊悗鍐嶈(di脿o)鏁�銆�

銆�2-鍠伕椤屻€戞牴鎿�(j霉)鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯殑瑕�(gu墨)瀹氾紝涓嬪垪瑾硶姝ｇ⒑鐨勬槸( )銆�

A.鍦嬪姗�(j墨)闂�(gu膩n)鑷敤鐨勫湡鍦�锛屽厤寰佸煄閹�(zh猫n)鍦熷湴浣跨敤绋�

B.瀹楁暀瀵哄粺鐨勫畻鏁欎汉鍝＄敓娲荤敤鍦帮紝鐓х珷寰佹敹鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�

C.寤犲崁(q奴)浠ュ鐨勫叕鍏辩稜鍖栫敤鍦�锛岀収绔犲緛鏀跺煄閹�(zh猫n)鍦熷湴浣跨敤绋�

D.缍�(j墨ng)鎵规簴(zh菙n)闁嬪北濉捣鏁存不鐨勫湡鍦帮紝寰炰娇鐢ㄦ湀浠借捣鍏嶇钩鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�3锝�5骞�

銆愮瓟妗堛€慉

銆愯В鏋愩€戦伕闋�(xi脿ng)BC:鍏嶅緛鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�銆傞伕闋�(xi脿ng)D:寰炰娇鐢ㄦ湀浠借捣鍏嶇钩鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�5锝�10骞淬€�

銆�3-鍠伕椤屻€戞皯鑸(j墨)鍫寸殑涓嬪垪鐢ㄥ湴锛屾噳(y墨ng)绻崇磵鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯殑鏄�( )銆�

A.鍫村収(n猫i)閫氳▕灏�(d菐o)鑸ō(sh猫)鏂界敤鍦�

B.鍫村閫氳▕灏�(d菐o)鑸ō(sh猫)鏂界敤鍦�

C.姗�(j墨)鍫村牬澶栭亾璺敤鍦�

D.姗�(j墨)鍫村牬鍏�(n猫i)閬撹矾鐢ㄥ湴

銆愮瓟妗堛€慏

銆愯В鏋愩€戦伕闋�(xi脿ng)ABC:鍏嶅緛鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�銆�

銆�4-鍠伕椤屻€戝皪浜庣墿娴佷紒妤�(y猫)鑷湁(鍖呮嫭鑷敤鍜屽嚭绉�)鎴栨壙绉熺殑澶у畻鍟嗗搧鍊夊劜(ch菙)瑷�(sh猫)鏂界敤鍦�锛屼笅鍒楀煄閹�(zh猫n)鍦熷湴浣跨敤绋呯殑琛ㄨ堪锛屾纰虹殑鏄�( )銆�

A.鍏嶅緛鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�

B.鍏ㄩ鐓х珷寰佹敹鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�

C.娓涙寜鎵€灞湡鍦扮瓑绱氶仼鐢ㄧ▍椤嶆(bi膩o)婧�(zh菙n)鐨�30%瑷�(j矛)寰佸煄閹�(zh猫n)鍦熷湴浣跨敤绋�

D.娓涙寜鎵€灞湡鍦扮瓑绱氶仼鐢ㄧ▍椤嶆(bi膩o)婧�(zh菙n)鐨�50%瑷�(j矛)寰佸煄閹�(zh猫n)鍦熷湴浣跨敤绋�

銆愮瓟妗堛€慏

銆愯В鏋愩€戣嚜2020骞�1鏈�1鏃ヨ捣鑷�2022骞�12鏈�31鏃ユ锛屽皪鐗╂祦浼佹キ(y猫)鑷湁(鍖呮嫭鑷敤鍜屽嚭绉�)鎴栨壙绉熺殑澶у畻鍟嗗搧鍊夊劜(ch菙)瑷�(sh猫)鏂界敤鍦�锛屾笡鎸夋墍灞湡鍦扮瓑绱氶仼鐢ㄧ▍椤嶆(bi膩o)婧�(zh菙n)鐨�50%瑷�(j矛)寰佸煄閹�(zh猫n)鍦熷湴浣跨敤绋�銆�

銆�5-澶氶伕椤屻€戞牴鎿�(j霉)鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯殑瑕�(gu墨)瀹氾紝涓嬪垪鍏嶅緛鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯殑鏈�( )銆�

A.鍏嶇▍鍠綅鐒″劅浣跨敤绱嶇▍鍠綅鐨勫湡鍦�

B.绱嶇▍鍠綅鐒″劅浣跨敤鍏嶇▍鍠綅鐨勫湡鍦�

C.杈�(n贸ng)鐢�(ch菐n)鍝佹壒鐧�(f膩)甯傚牬灏堥杸缍�(j墨ng)鐕熻静(n贸ng)鐢�(ch菐n)鍝佺殑鍦熷湴

D.鍟嗗搧鍎�(ch菙)鍌欑鐞嗗叕鍙稿強鍏剁洿灞韩鑷敤鐨勬壙鎿�(d膩n)鍟嗗搧鍎�(ch菙)鍌欐キ(y猫)鍕�(w霉)鐨勫湡鍦�

E.鐐虹ぞ鍗€(q奴)鎻愪緵瀹舵斂鏈嶅嫏(w霉)鐨勬(j墨)妲�(g貌u)鐢ㄤ簬绀惧崁(q奴)瀹舵斂鏈嶅嫏(w霉)鐨勫湡鍦�

銆愮瓟妗堛€慉CDE

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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€戠敳浼佹キ(y猫)浣嶄簬鏌愮稉(j墨ng)婵�(j矛)钀藉悗鍦板崁(q奴)锛�2019骞�12鏈堝彇寰椾竴瀹楀湡鍦扮殑浣跨敤娆�(qu谩n)(鏈彇寰楀湡鍦颁娇鐢ㄨ瓑鏇�)锛�2020骞村凡鎸�250骞虫柟绫崇敵鍫�(b脿o)绻崇磵鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呫€�2021骞�2鏈堣┎浼佹キ(y猫)鍙栧緱浜嗘斂搴滈儴闁€鏍哥櫦(f膩)鐨勫湡鍦颁娇鐢ㄨ瓑鏇�锛屼笂闈㈡敞鏄庣殑鍦熷湴闈㈢⿳鐐�3 000骞虫柟绫�銆傚凡鐭ヨ┎鍦板崁(q奴)閬╃敤姣忓钩鏂圭背0.9鍏冿綖18鍏冪殑鍥哄畾绋呴锛岀暥(d膩ng)?sh霉)鍗ｎ懣顔�?gu墨)瀹氱殑鍥哄畾绋呴鐐烘瘡骞虫柟绫�0.9鍏�锛屽苟鍙︽寜鐓у湅瀹惰(gu墨)瀹氱殑鏈€楂樻瘮渚嬮檷浣庣▍椤嶆(bi膩o)婧�(zh菙n)銆傚墖瑭蹭紒妤�(y猫)2020骞存噳(y墨ng)瑭茶(b菙)绻崇殑鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯偤( )鍏�銆�

A.0

B.225

C.315

D.450

銆愮瓟妗堛€慍

銆愯В鏋愩€戞噳(y墨ng)瑁�(b菙)绻崇殑鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�=(3 000-2 500)×0.9×(1-30%)=315(鍏�)銆�

銆�2-鍠伕椤屻€戞煇鍏徃2016骞�3鏈堥€氶亷鎺涚墝鏂瑰紡鍙栧緱涓€瀹楀湡鍦�锛屽湡鍦板嚭璁撳悎鍚岀磩瀹�2016骞�4鏈堜氦浠橈紝鍦熷湴浣跨敤璀夎杓夊崰鍦伴潰绌嶇偤6 000骞虫柟绫�銆傝┎鍦板崁(q奴)鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呭勾绋呴4鍏�/骞虫柟绫筹紝瑭插叕鍙哥暥(d膩ng)骞存噳(y墨ng)绻崇磵鍩庨幃(zh猫n)鍦熷湴浣跨敤绋�( )鍏�銆�

A.16 000

B.18 000

C.20 000

D.24 000

銆愮瓟妗堛€慉

銆愯В鏋愩€戞噳(y墨ng)绱嶇▍椤�=6 000×4×8÷12=16 000(鍏�)銆�

銆�3-鍠伕椤屻€戞煇浼佹キ(y猫)2020骞村勾鍒濆崰鐢ㄥ湡鍦�10 000骞虫柟绫�锛屽叾涓辜鍏掑湌鍗犲湴600骞虫柟绫�锛屽叾浣欑偤鐢熺敘(ch菐n)缍�(j墨ng)鐕熺敤鍦�;9鏈堣臣缃竴妫熻睛鍏〒涓斿悎鍚岀磩瀹氱暥(d膩ng)鏈堜氦浠樹娇鐢�锛屽崰鍦�700骞虫柟绫炽€傝┎浼佹キ(y猫)鎵€鍦ㄥ湴鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呭勾绋呴5鍏�/骞虫柟绫�锛屽墖瑭蹭紒妤�(y猫)2020骞存噳(y墨ng)绻崇磵鐨勫煄閹�(zh猫n)鍦熷湴浣跨敤绋呯偤( )鍏冦€�

A.50 875

B.47 875

C.47 000

D.49 100

銆愮瓟妗堛€態

銆愯В鏋愩€戣┎浼佹キ(y猫)2020骞存噳(y墨ng)绻崇磵鐨勫煄閹�(zh猫n)鍦熷湴浣跨敤绋�=(10 000-600)×5+700×3÷12×5=47 875(鍏�)銆�

绗簲绡€(ji茅) 寰佹敹绠＄悊

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C.鍚堝悓绨借▊鐨勭暥(d膩ng)鏈�

D.鍚堝悓绨借▊鐨勬鏈�

銆愮瓟妗堛€慏

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銆愮瓟妗堛€慏

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