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鍒濈礆(j铆)鏈�(hu矛)瑷�(j矛)鑰冭│鐪熼鍙婄瓟妗�

鏇存柊鏅�(sh铆)闁擄細2022-04-08 09:54:15 渚�(l谩i)婧愶細鐠�(hu谩n)鐞冪恫(w菐ng)鏍� 鐎忚121鏀惰棌36

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鐪嬩笉娓呮锛屾彌寮靛湒鐗�

鍏嶈不(f猫i)鐛插彇鐭俊椹�(y脿n)璀夌⒓

鎽樿 2022骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑰冭│灏囦簬5鏈�7鏃ラ枊(k膩i)濮�锛岀従(xi脿n)闅庢鑰冪敓閫�(j矛n)鍏ュ仛椤屾ā寮�锛屽皬绶ㄥ缓璀拌€冪敓鍋氫笅姝峰勾鐪熼锛岄€氶亷(gu貌)鍋氱湡椤屽彲浠ユ懜閫忓懡椤岃(gu墨)寰嬪強鍋氶鎬濊矾锛屾骞寸湡椤屽叿鏈夐潪甯搁珮鐨勫児(ji脿)鍊硷紝甯屾湜寤eぇ鑰冪敓瑾�(r猫n)鐪熷皪(du矛)寰呮骞磋│椤�锛屾湰鏂囦富瑕�2020骞寸稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)姝峰勾鐪熼-鍠伕椤屽皥(zhu膩n)闋�(xi脿ng)绶寸繏(x铆)锛�

鍒濈礆(j铆)鏈�(hu矛)瑷�(j矛)鑰冭│鐪熼鍙婄瓟妗�—銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆�

銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬭€冭│鏅�(sh铆)闀�(zh菐ng)鐐�75鍒嗛悩锛岃€冭│椤屽瀷锛氱偤鍠爡(xi脿ng)閬告搰椤�銆佸闋�(xi脿ng)閬告搰椤�銆佸垽鏂烽銆佷笉瀹氶爡(xi脿ng)閬告搰椤�锛屽叏閮ㄧ偤瀹㈣椤屻€傛湰鏂囧皬绶ㄥ垎浜�2020骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬬湡椤屽強绛旀瑙f瀽(涓€)锛�?ji菐n)鑺渪椤岋紙9-16锛�灏�(zhu膩n)闋�(xi脿ng)绶寸繏(x铆)锛岃€冨療鐩搁棞(gu膩n)鐭ヨ瓨(sh铆)榛�(di菐n)锛屽仛椤岄亷(gu貌)绋嬩腑灏�(du矛)鐭ヨ瓨(sh铆)榛�(di菐n)閫�(j矛n)琛屾娓�(c猫)鏄惁鎺屾彙锛�鑰冨墠蹇呭埛锛�鍒濈礆(j铆)鏈�(hu矛)瑷�(j矛)杩�5骞寸湡椤屽尟绺�銆�

涓€銆佸柈閬搁

9.2019 骞� 5 鏈堢敳鐭冲寲鍏徃閵�(xi膩o)鍞嚜鐢�(ch菐n)姹芥补 800 鍣革紝杈﹀叕鐢ㄥ皬姹借粖(ch膿)闋�(l菒ng)鐢ㄨ嚜鐢�(ch菐n)姹芥补 1 鍣�锛屽悜瀛愬叕鍙哥劇(w煤)鍎熻磮(z猫ng)閫佽嚜鐢�(ch菐n)姹芥补 0.5 鍣搞€傚凡鐭�锛屾苯娌规秷璨�(f猫i)绋呭畾椤嶇▍鐜囩偤 1.52 鍏�/鍗囷紝姹芥补 1 鍣�=1 388 鍗�銆傝▓(j矛)绠楃敳鐭冲寲鍏徃鐣�(d膩ng)鏈堜笂杩版キ(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵娑堣不(f猫i)绋呯▍椤嶇殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�( )銆�

A.(800+1+0.5)×1 388×1.52=1 690 972.64(鍏�)

B.(800+1)×1 388×1.52=1 689 917.76(鍏�)

C.800×1 388×1.52=1 687 808(鍏�)

D.(800+0.5)×1 388×1.52=1 688 862.88(鍏�)

銆愮瓟妗堛€慉

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�(f猫i)鍝佺敤浜庣敓鐢�(ch菐n)闈炴噳(y墨ng)绋呮秷璨�(f猫i)鍝�銆佸湪寤哄伐绋�銆佺鐞嗛儴闁€(m茅n)(杈﹀叕鐢ㄥ皬姹借粖(ch膿)闋�(l菒ng)鐢ㄨ嚜鐢�(ch菐n)姹芥补)銆侀潪鐢熺敘(ch菐n)姗�(j墨)妲�(g貌u)銆佹彁渚涘嫗鍕�(w霉)銆侀璐�(z猫ng)(鍚戝瓙鍏徃鐒�(w煤)鍎熻磮(z猫ng)閫佽嚜鐢�(ch菐n)姹芥补)銆佽磰鍔�銆侀泦璩囥€佸唬鍛�銆佹ǎ鍝併€佽伔宸ョ鍒�銆佺崕(ji菐ng)鍕�(l矛)绛夋柟闈㈢殑锛屼簬绉婚€佹檪(sh铆)绻崇磵娑堣不(f猫i)绋呫€�

10.2019 骞� 12 鏈堢敳鍏徃閫�(j矛n)鍙d竴鎵圭磪閰�锛屾捣闂�(gu膩n)瀵╁畾闂�(gu膩n)绋呭畬绋呭児(ji脿)鏍� 540 000 鍏�銆傚凡鐭ワ紝娑堣不(f猫i)绋呯▍鐜囩偤 10%锛岄棞(gu膩n)绋呯▍鐜囩偤 5%銆傝▓(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堣┎绛嗘キ(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵娑堣不(f猫i)绋呯▍椤嶇殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�( )銆�

A.540 000×(1-5%)÷(1-10%)×10%=57 000(鍏�)

B.540 000×(1-5%)×(1+10%)×10%=56 430(鍏�)

C.540 000×(1+5%)×(1+10%)×10%=62 370(鍏�)

D.540 000×(1+5%)÷(1-10%)×10%=63 000(鍏�)

銆愮瓟妗堛€慏

銆愯В鏋愩€戝緸鍍�(ji脿)瀹氱巼瑷�(j矛)寰佹秷璨�(f猫i)绋呯殑锛岄€�(j矛n)鍙g挵(hu谩n)绡€(ji茅)鎳�(y墨ng)绱嶆秷璨�(f猫i)绋�=闂�(gu膩n)绋呭畬绋呭児(ji脿)鏍�×(1+闂�(gu膩n)绋呯▍鐜�)÷(1-娑堣不(f猫i)绋呮瘮渚嬬▍鐜�)×娑堣不(f猫i)绋呮瘮渚嬬▍鐜�銆�

11.鏌愬叕鍙� 2019 骞村害浼佹キ(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅 1 000 钀�(w脿n)鍏�锛岀暥(d膩ng)骞磋臣(g貌u)缃苟瀵�(sh铆)闅涗娇鐢ㄤ竴鑷�(t谩i)绗﹀悎銆婄瘈(ji茅)鑳界瘈(ji茅)姘村皥(zhu膩n)鐢ㄨō(sh猫)鍌欎紒妤�(y猫)鎵€寰楃▍鍎�(y艒u)鎯犵洰閷勩€嬭(gu墨)瀹氱殑绡€(ji茅)鑳界瘈(ji茅)姘村皥(zhu膩n)鐢ㄨō(sh猫)鍌�锛岃┎灏�(zhu膩n)鐢ㄨō(sh猫)鍌欐姇璩囬 510 钀�(w脿n)鍏�銆傚凡鐭�锛屼紒妤�(y猫)鎵€寰楃▍绋呯巼鐐�25%銆傝▓(j矛)绠楄┎鍏徃 2019 骞村害鎳�(y墨ng)绻崇磵浼佹キ(y猫)鎵€寰楃▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.1 000×25%=250(钀�(w脿n)鍏�)

B.1 000×25%-510×10%=199(钀�(w脿n)鍏�)

C.(1 000-510)×25%=122.5(钀�(w脿n)鍏�)

D.(1 000-510×10%)×25%=237.25(钀�(w脿n)鍏�)

銆愮瓟妗堛€態

銆愯В鏋愩€戜紒妤�(y猫)璩�(g貌u)缃苟瀵�(sh铆)闅涗娇鐢ㄨ(gu墨)瀹氱殑鐠�(hu谩n)澧冧繚璀�(h霉)銆佺瘈(ji茅)鑳界瘈(ji茅)姘�銆佸畨鍏ㄧ敓鐢�(ch菐n)绛夊皥(zhu膩n)鐢ㄨō(sh猫)鍌欑殑锛岃┎灏�(zhu膩n)鐢ㄨō(sh猫)鍌欑殑鎶曡硣椤嶇殑10%(“510×10%”)鍙互寰炰紒妤�(y猫)鐣�(d膩ng)骞寸殑“鎳�(y墨ng)绱嶇▍椤�”(1 000×25%)涓姷鍏�;鐣�(d膩ng)骞翠笉瓒虫姷鍏嶇殑锛屽彲浠ュ湪浠ュ悗 5 鍊�(g猫)绱嶇▍骞村害绲�(ji茅)杞�(zhu菐n)鎶靛厤銆�

12.鏍规摎(j霉)浼佹キ(y猫)鎵€寰楃▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝涓嬪垪鍚勯爡(xi脿ng)涓�锛屽爆浜庝紒妤�(y猫)鎵€寰楃▍绱嶇▍浜虹殑鏄�( )銆�

A.鍊�(g猫)浜虹崹(d煤)璩囦紒妤�(y猫)

B.鍚堜紮浼佹キ(y猫)

C.鍊�(g猫)楂斿伐鍟嗘埗

D.鑲′唤鏈夐檺鍏徃

銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鍊�(g猫)浜虹崹(d煤)璩囦紒妤�(y猫)銆佸悎浼欎紒妤�(y猫)锛屼笉閬╃敤銆婁紒妤�(y猫)鎵€寰楃▍娉曘€嬶紝涓嶅爆浜庝紒妤�(y猫)鎵€寰楃▍绱嶇▍缇╁嫏(w霉)浜�;(2)鍊�(g猫)楂斿伐鍟嗘埗灞簬鍊�(g猫)浜�锛岃€岄潪浼佹キ(y猫)銆�

13.鐢插叕鍙哥偤灞呮皯浼佹キ(y猫)锛�2019 骞村害鍙栧緱澧冨収(n猫i)鎵€寰� 800 钀�(w脿n)鍏冦€佸澶栨墍寰� 100 钀�(w脿n)鍏�锛屽凡鍦ㄥ澶栫钩绱嶄紒妤�(y猫)鎵€寰楃▍绋呮 20 钀�(w脿n)鍏�銆傚凡鐭�锛屼紒妤�(y猫)鎵€寰楃▍绋呯巼鐐� 25%銆傝▓(j矛)绠楃敳鍏徃 2019 骞村害鎳�(y墨ng)绻崇磵浼佹キ(y猫)鎵€寰楃▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.800×25%=200(钀�(w脿n)鍏�)

B.800×25%-100×25%=175(钀�(w脿n)鍏�)

C.(800+100)×25%=225(钀�(w脿n)鍏�)

D.(800+100)×25%-20=205(钀�(w脿n)鍏�)

銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)澧冨鎵€寰楃殑鎶靛厤闄愰=100×25%=25(钀�(w脿n)鍏�)澶т簬澧冨宸茬磵绋呴(20 钀�(w脿n)鍏�)锛屽澶栧凡绱嶇▍椤嶅彲浠ュ叏椤嶆姷鍏�;(2)鐢插叕鍙告噳(y墨ng)绻崇磵浼佹キ(y猫)鎵€寰楃▍=(800+100)×25%-20=205(钀�(w脿n)鍏�)銆�

14.鐢插叕鍙� 2019 骞村害鐐虹鍚堟浠剁殑灏忓瀷寰埄浼佹キ(y猫)锛岀暥(d膩ng)骞翠紒妤�(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅 160 钀�(w脿n)鍏�銆傚凡鐭ュ皬鍨嬪井鍒╀紒妤�(y猫)娓涙寜 20%鐨勭▍鐜囧緛鏀朵紒妤�(y猫)鎵€寰楃▍銆傝▓(j矛)绠楃敳鍏徃 2019 骞村害鎳�(y墨ng)绻崇磵浼佹キ(y猫)鎵€寰楃▍绋呴涓嬪垪绠楀紡涓紝姝g⒑鐨勬槸( )銆�

A.160×20%=32(钀�(w脿n)鍏�)

B.160×25%×20%=8(钀�(w脿n)鍏�)

C.160×50%×20%=16(钀�(w脿n)鍏�)

D.100×25%×20%+(160-100)×50%×20%=11(钀�(w脿n)鍏�)

銆愮瓟妗堛€慏

銆愯В鏋愩€戝皪(du矛)灏忓瀷寰埄浼佹キ(y猫)骞存噳(y墨ng)绱嶇▍鎵€寰楅涓嶈秴閬�(gu貌) 100 钀�(w脿n)鍏冪殑閮ㄥ垎锛屾笡鎸� 25%瑷�(j矛)鍏ユ噳(y墨ng)绱嶇▍鎵€寰楅锛屾寜 20%鐨勭▍鐜囩钩绱嶄紒妤�(y猫)鎵€寰楃▍;灏�(du矛)骞存噳(y墨ng)绱嶇▍鎵€寰楅瓒呴亷(gu貌) 100 钀�(w脿n)鍏冧絾涓嶈秴閬�(gu貌) 300 钀�(w脿n)鍏冪殑閮ㄥ垎(160-100)锛屾笡鎸� 50%瑷�(j矛)鍏ユ噳(y墨ng)绱嶇▍鎵€寰楅锛屾寜 20%鐨勭▍鐜囩钩绱嶄紒妤�(y猫)鎵€寰楃▍銆�

15.2019 骞� 9 鏈堢敳鎴垮湴鐢�(ch菐n)闁�(k膩i)鐧�(f膩)鍏徃閵�(xi膩o)鍞嚜琛岄枊(k膩i)鐧�(f膩)鐨勪竴铏曚綇瀹呴爡(xi脿ng)鐩�锛屽彇寰椾笉鍚鍊肩▍鍍�(ji脿)娆� 8 000 钀�(w脿n)鍏�锛屾墸闄ら爡(xi脿ng)鐩噾椤� 5 000 钀�(w脿n)鍏冦€傚凡鐭�锛屽湡鍦板鍊肩▍绋呯巼鐐� 40%锛岄€熺畻鎵i櫎绯绘暩(sh霉)鐐� 5%銆傝▓(j矛)绠楃敳鎴垮湴鐢�(ch菐n)闁�(k膩i)鐧�(f膩)鍏徃閵�(xi膩o)鍞┎浣忓畢闋�(xi脿ng)鐩噳(y墨ng)绻崇磵鍦熷湴澧炲€肩▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.8 000×40%=3 200(钀�(w脿n)鍏�)

B.(8 000-5 000)×(40%-5%)=1 050(钀�(w脿n)鍏�)

C.(8 000-5 000)×40%×5%=60(钀�(w脿n)鍏�)

D.(8 000-5 000)×40%-5 000×5%=950(钀�(w脿n)鍏�)

銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鍦熷湴澧炲€肩▍鎳�(y墨ng)绱嶇▍椤�=澧炲€奸×绋呯巼-鎵i櫎闋�(xi脿ng)鐩噾椤�×閫熺畻鎵i櫎绯绘暩(sh霉);(2)澧炲€奸=涓嶅惈澧炲€肩▍鐨勬埧鍦扮敘(ch菐n)杞�(zhu菐n)璁撴敹鍏�-鎵i櫎闋�(xi脿ng)鐩噾椤�銆�

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