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B.浼板児(ji脿)甯�
C.浼板児(ji脿)鐩殑
D.浼板児(ji脿)灏�(du矛)璞�
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3.鍦ㄤ及鍍�(ji脿)涓伕鍙栦及鍍�(ji脿)渚濇摎(j霉)鎳�(y墨ng)鏈夐嚌灏�(du矛)鎬э紝涓昏鏄牴鎿�(j霉)(銆€)渚�(l谩i)閬稿彇銆�
A.浼板児(ji脿)鍋囪ō(sh猫)鍜屼及鍍�(ji脿)鍘熷墖
B.鍍�(ji脿)鍊奸鍨嬪拰浼板児(ji脿)绲�(ji茅)鏋�
C.浼板児(ji脿)绋嬪簭鍜屼及鍍�(ji脿)鏂规硶
D.浼板児(ji脿)鐩殑鍜屼及鍍�(ji脿)灏�(du矛)璞�
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B.鍍�(ji脿)鍊煎垎閰�
C.鐩搁棞(gu膩n)缍�(j墨ng)婵�(j矛)鎼嶅け瑭�(p铆ng)浼�
D.鍍�(ji脿)鍊兼笡鎼嶈⿻(p铆ng)浼�
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10.涓嬪垪缍�(j墨ng)婵�(j矛)娲诲嫊(d貌ng)涓�锛屼笉闇€瑕侀€�(j矛n)琛屾埧鍦扮敘(ch菐n)浼板児(ji脿)鐨勬槸(銆€)銆�
A.浜嗚В鏌愬畻鎴垮湴鐢�(ch菐n)鐨勬壙绉熶汉娆�(qu谩n)鐩婂児(ji脿)鍊�
B.浜嗚В鏌愬畻鎴垮湴鐢�(ch菐n)鐨勫嚭绉熶汉娆�(qu谩n)鐩婂児(ji脿)鍊�
C.浜烘皯娉曢櫌纰哄畾鎷嶈常淇濈暀鍍�(ji脿)
D.浜嗚В鏌愬畻鎴垮湴鐢�(ch菐n)鎳�(y墨ng)绱嶅煄閹�(zh猫n)鍦熷湴浣跨敤绋呯殑绋呴
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銆庣瓟妗堣В鏋愩€忔湰椤岃€冩煡鐨勬槸鎴垮湴鐢�(ch菐n)绋呮敹鐨勯渶瑕�銆傚墠涓夊€�(g猫)閮戒互鎴垮湴鐢�(ch菐n)鍍�(ji脿)鍊兼垨绉熼噾鐐虹▍鍩猴紝闇€瑕佸皥妤�(y猫)鎴垮湴鐢�(ch菐n)瑭�(p铆ng)浼�锛岃€屽煄閹�(zh猫n)鍦熷湴浣跨敤绋呯殑绋呭熀鏄崰鍦伴潰绌嶏紝涓嶉渶瑕侀€�(j矛n)琛屾埧鍦扮敘(ch菐n)浼板児(ji脿)銆傚弮瑕嬫暀鏉怭18銆�
11.鍦ㄦ姷鎶艰哺娆炬湡闁撻渶瑕佹彁渚涚殑鎴垮湴鐢�(ch菐n)浼板児(ji脿)鏈嶅嫏(w霉)鏄�(銆€)銆�
A.铏曠疆鎶垫娂鎴垮湴鐢�(ch菐n)鍍�(ji脿)鍊艰⿻(p铆ng)浼�
B.鎶垫娂鐜囨脯(c猫)绠�
C.鎶垫娂鎴垮湴鐢�(ch菐n)甯傚牬(ch菐ng)鍍�(ji脿)鍊煎嫊(d貌ng)鎱�(t脿i)瑭�(p铆ng)浼�
D.鎴垮湴鐢�(ch菐n)璨告闋�(xi脿ng)鐩⿻(p铆ng)鍍�(ji脿)
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銆庣瓟妗堣В鏋愩€忔湰椤岃€冩煡鐨勬槸鎴垮湴鐢�(ch菐n)鎶垫娂鐨勯渶瑕併€傚洓鍊�(g猫)閬搁爡(xi脿ng)鐨勬湇鍕�(w霉)闅庢涓嶅悓銆傞伕闋�(xi脿ng)A鏄姷鎶肩墿铏曠疆闅庢鐨勪及鍍�(ji脿)鏈嶅嫏(w霉);閬搁爡(xi脿ng)B銆丏閮藉爆浜庤哺娆惧墠鏈熺殑浼板児(ji脿)鏈嶅嫏(w霉)闋�(xi脿ng)鐩�銆傚弮瑕嬫暀鏉怭17銆�
12.鏍规摎(j霉)鐩�(ji膩n)娓�(c猫)鎶垫娂鎴垮湴鐢�(ch菐n)甯傚牬(ch菐ng)鍍�(ji脿)鏍艰畩鍖�銆佹帉鎻℃姷鎶煎児(ji脿)鍊艰畩鍖栨儏娉佷互鍙婄浉闂�(gu膩n)淇℃伅鎶湶鐨勯渶瑕侊紝瀹氭湡鎴栧湪鎴垮湴鐢�(ch菐n)甯傚牬(ch菐ng)鍍�(ji脿)鏍艰畩鍖栬純蹇檪(sh铆)锛屽皪(du矛)鎶垫娂鎴垮湴鐢�(ch菐n)鐨勫競鍫�(ch菐ng)鍍�(ji脿)鏍兼垨鍍�(ji脿)鍊�銆佹姷鎶煎児(ji脿)鍊肩瓑閫�(j矛n)琛岀洠(ji膩n)娓�(c猫)鍜岃⿻(p铆ng)浼�锛屾鐐烘埧鍦扮敘(ch菐n)鎶垫娂灏�(du矛)鎴垮湴鐢�(ch菐n)浼板児(ji脿)闇€瑕佷腑鐨�(銆€)銆�
A.鍐嶆鎶垫娂浼板児(ji脿)
B.鎶垫娂鏈熼枔浼板児(ji脿)
C.鎶垫娂鎴垮湴鐢�(ch菐n)铏曠疆浼板児(ji脿)
D.绾�(x霉)璨告姷鎶间及鍍�(ji脿)
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銆庣瓟妗堣В鏋愩€忔湰椤岃€冩煡鐨勬槸鎴垮湴鐢�(ch菐n)鎶垫娂鐨勯渶瑕併€傛姷鎶兼湡闁撲及鍍�(ji脿)锛屽嵆鏍规摎(j霉)鐩�(ji膩n)娓�(c猫)鎶垫娂鎴垮湴鐢�(ch菐n)甯傚牬(ch菐ng)鍍�(ji脿)鏍艰畩鍖栥€佹帉鎻℃姷鎶兼埧鍦扮敘(ch菐n)鍍�(ji脿)鍊艰畩鍖栨儏娉佸強鏈夐棞(gu膩n)淇℃伅鎶湶绛夌殑闇€瑕�锛屽畾鏈熸垨鍦ㄦ埧鍦扮敘(ch菐n)甯傚牬(ch菐ng)鍍�(ji脿)鏍艰畩鍖栬純蹇€佹姷鎶兼埧鍦扮敘(ch菐n)鐙€娉佺櫦(f膩)鐢熻純澶ф敼璁婃檪(sh铆)锛屽皪(du矛)鎶垫娂鎴垮湴鐢�(ch菐n)鐨勫競鍫�(ch菐ng)鍍�(ji脿)鏍兼垨甯傚牬(ch菐ng)鍍�(ji脿)鍊�銆佹姷鎶煎児(ji脿)鍊肩瓑鍍�(ji脿)鍊兼垨鍍�(ji脿)鏍奸€�(j矛n)琛岀洠(ji膩n)娓�(c猫)鍜岃⿻(p铆ng)浼�銆傚弮瑕嬫暀鏉怭17銆�
13.鏌愬浣忓畢鐨勬湀鏈夋晥姣涙敹鍏ョ偤3000鍏�锛岄亱(y霉n)鐕�(y铆ng)璨�(f猫i)鐢ㄧ偤鏈夋晥姣涙敹鍏ョ殑10%銆傚洜妯撲笂瑁濅慨婕忔按浣胯┎浣忓畢琚按娣�锛岄渶瑕侀噸鏂拌淇�銆傞爯(y霉)瑷�(j矛)閲嶆柊瑁濅慨绛夎不(f猫i)鐢ㄧ偤50000鍏冿紝鍦ㄨ淇湡3鍊�(g猫)鏈堝収(n猫i)鍧囧嫽鎶曞叆锛岃淇畬鎴愬悗闇€鏀剧疆3鍊�(g猫)鏈堟柟鍙娇鐢ㄣ€傝嫢鏈堝牨(b脿o)閰巼鐐�0.5%锛屽墖瑭蹭綇瀹呭洜琚按娣归€犳垚鐨勬悕澶辩偤(銆€)鍏�銆�
A.49627
B.57647
C.65548
D.65920
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銆庣瓟妗堣В鏋愩€忔湰椤岃€冩煡鐨勬槸鎴垮湴鐢�(ch菐n)鎼嶅璩犲劅?sh霉)鐢锋灠?銆傛按娣归€犳垚鐨勬悕澶憋細(1)瑁濅慨璨�(f猫i);(2)鎼嶅け鐨勫噲鐕�(y铆ng)閬�(y霉n)鍒╂饯(r霉n)(灞簬姗�(j墨)鏈�(hu矛)鎴愭湰锛�6鍊�(g猫)鏈堢殑鏀剁泭);鎶樼従(xi脿n)铏曠悊=50000×(1+0.5%)-1.5+3000×0.9/0.5%×[1- 1/(1+0.5%)6]=65547.57(鍏�)銆傚弮瑕嬫暀鏉怭22锝�23銆�
14.鏌愪綇瀹呮〒鍥犻劙杩戞柦宸ラ爡(xi脿ng)鐩€屽嚭鐝�(xi脿n)鍩虹(ch菙)涓嶅潎鍕绘矇闄�锛岃┎浣忓畢妯撶附寤虹瓚闈㈢⿳鐐�10000銕°€傚叡鏈�100濂椾綇鎴�锛屾湁100鎴跺眳姘�銆傜稉(j墨ng)瑭�(p铆ng)浼帮紝瑭蹭綇瀹呮〒鍦ㄦ湭鍙楁悕鎯呮硜涓嬬殑甯傚牬(ch菐ng)鍍�(ji脿)鏍肩偤5000鍏�/銕�锛屽钩鍧囨瘡濂椾綇鎴跨殑甯傚牬(ch菐ng)绉熼噾鐐�1500鍏�/鏈堬紝鍦ㄥ彈鎼嶆儏娉佷笅鐨勫競鍫�(ch菐ng)鍍�(ji脿)鏍肩偤4500鍏�/銕�;濡傛灉灏�(du矛)瑭蹭綇瀹呮〒閫�(j矛n)琛屼慨寰�(f霉)锛屼慨寰�(f霉)宸ョ▼璨�(f猫i)鐐�150钀�(w脿n)鍏�锛屽苟闇€灞呮皯鎼伔鍜屽湪澶栬嚚鏅�(sh铆)瀹夌疆6鍊�(g猫)鏈�锛屾惉閬疯不(f猫i)骞冲潎姣忔埗姣忔1300鍏�;瑭蹭綇瀹呮〒淇京(f霉)鍚�锛屾渻(hu矛)鍥犳浘鍙楁悕鑰屽皫(d菐o)鑷村績鐞嗘笡鍍�(ji脿)5%锛岄棞(gu膩n)浜庤┎浣忓畢妯撲慨寰�(f霉)鍜屾悕瀹宠碃鍎�?sh霉)鎭糵(shu艒)娉�锛屾纰虹殑鏄�(銆€)銆�
A.瑭叉悕瀹冲湪缍�(j墨ng)婵�(j矛)涓婃槸鍙慨寰�(f霉)鐨�
B.淇京(f霉)鎵€鑳藉付渚�(l谩i)鐨勫児(ji脿)鍊煎鍔犻鐐�500钀�(w脿n)鍏�
C.瑭蹭綇瀹呮〒鍦ㄤ笉淇京(f霉)鎯呮硜涓嬬殑鍍�(ji脿)鍊兼笡鎼嶉鐐�500钀�(w脿n)鍏�
D.鍦ㄤ笉淇京(f霉)鎯呮硜涓嬪钩鍧囨噳(y墨ng)绲︿簣姣忔埗璩犲劅閲�6.5钀�(w脿n)鍏�
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(1)淇京(f霉)鐨勫悇闋�(xi脿ng)蹇呰璨�(f猫i)鐢�(淇京(f霉)宸ョ▼璨�(f猫i)銆佹惉閬疯不(f猫i)鍜岃嚚鏅�(sh铆)瀹夌疆璨�(f猫i)=150+0.13×2×100+0.15×6×100=266(钀�(w脿n)鍏�)銆�
(2)淇京(f霉)甯朵締(l谩i)鐨勫児(ji脿)鍊煎鍔犻锛岀偤淇京(f霉)鍚庤垏淇京(f霉)鍓嶇殑甯傚牬(ch菐ng)鍍�(ji脿)宸�锛屽嵆锛歔5000×(1-5%)-4500]×10000=250.00(钀�(w脿n)鍏�)銆傝┎鎼嶅鍦ㄧ稉(j墨ng)婵�(j矛)涓婃槸鍚﹀彲淇京(f霉)锛氫慨寰�(f霉)鐨勫繀瑕佽不(f猫i)鐢�≤淇京(f霉)鎵€鑳藉付渚�(l谩i)鐨勫児(ji脿)鍊煎鍔犻锛岀稉(j墨ng)婵�(j矛)涓婂彲淇京(f霉);鍙嶄箣锛岀稉(j墨ng)婵�(j矛)涓婁笉鍙慨寰�(f霉)銆傚洜?y脿n)妯捐刊?f霉)鐨勫悇闋�(xi脿ng)蹇呰璨�(f猫i)鐢�266钀�(w脿n)鍏冨ぇ浜庝慨寰�(f霉)鎵€鑳藉付渚�(l谩i)鐨勫児(ji脿)鍊煎鍔犻250钀�(w脿n)鍏�锛屾墍浠ヨ┎鎼嶅鍦ㄧ稉(j墨ng)婵�(j矛)涓婃槸涓嶅彲淇京(f霉)鐨�銆�
(3)瑭蹭綇瀹呮〒鍦ㄤ笉淇京(f霉)鎯呮硜涓嬬殑鍍�(ji脿)鍊兼笡鎼嶉锛岀偤鏈彈鎼嶇媭娉佷笅鑸囧彈鎼嶇媭娉佷笅鐨勫競鍫�(ch菐ng)鍍�(ji脿)鏍间箣宸�锛屽嵆锛�(5000-4500)×10000=500.00(钀�(w脿n)鍏�)銆�
(4)鍦ㄤ笉淇京(f霉)鎯呮硜涓�锛屽児(ji脿)鍊兼笡鎼嶉鐐�500钀�(w脿n)鍏�锛屽钩鍧囨瘡鎴跺彲寰�5钀�(w脿n)鍏冦€傚弮瑕嬫暀鏉怭22锝�23銆�
15.涓嬪垪閬搁爡(xi脿ng)涓嶅爆浜庢埧鍦扮敘(ch菐n)鎼嶅璩犲劅?sh霉)閭fň闂�?銆€)銆�
A.鏂板缓寤虹瓚鐗╁奖闊跨浉閯版埧灞嬬殑閲囧厜
B.淇敼鍩庨剦(xi膩ng)瑕�(gu墨)鍔冪郸鎴垮湴鐢�(ch菐n)娆�(qu谩n)鍒╀汉鍚堟硶娆�(qu谩n)鐩婇€犳垚鎼嶅
C.鐣拌鐧昏涓嶇暥(d膩ng)
D.寰佹敹浜哄悜琚緛鏀朵汉鏀粯寰佹敹瑁�(b菙)鍎熻不(f猫i)
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16.鍦ㄦ埧鍦扮敘(ch菐n)淇濋毆(xi菐n)鎶曚繚鐠�(hu谩n)绡€(ji茅)鐢�(ch菐n)鐢熺殑灏�(du矛)鎴垮湴鐢�(ch菐n)浼板児(ji脿)鐨勯渶姹傛槸(銆€)銆�
A.纰哄畾淇濋毆(xi菐n)妯�(bi膩o)鐨勭殑鍍�(ji脿)鍊煎拰淇濋毆(xi菐n)閲戦
B.纰哄畾淇濋毆(xi菐n)浜嬫晠鐧�(f膩)鐢熷悗鐨勪繚闅�(xi菐n)璩犲劅閲戦
C.纰哄畾淇濋毆(xi菐n)浜嬫晠鐧�(f膩)鐢熷悗鐨勪繚闅�(xi菐n)妯�(bi膩o)鐨勭殑鍍�(ji脿)鍊�
D.纰哄畾淇濋毆(xi菐n)鏈熼枔淇濋毆(xi菐n)妯�(bi膩o)鐨勭殑鍍�(ji脿)鍊�
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D.浼板児(ji脿)濮旀墭浜哄皪(du矛)浼板児(ji脿)鐨勫(sh铆)闅涢渶瑕�
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B.浼板児(ji脿)鐩殑
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A.浼板児(ji脿)濮旀墭浜�
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C.浼板児(ji脿)鐩殑
D.浼板児(ji脿)灏�(du矛)璞�
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