涓€銆佸柈閬搁

1.涓嬪垪鍚勯爡(xi脿ng)涓紝缍�(j墨ng)閬庡湅瀹舵寚瀹氭垨瑾�(r猫n)鍙墠寰椾互褰㈡垚鐨勮(gu墨)鑼冮珨鐝�(xi脿n)鐨勬槸( )銆�

A.鍦嬪鎰忓織鎬� B.鍦嬪寮�(qi谩ng)鍒舵€� C.鍒╃泭灏�(d菐o)鍚戞€� D.鏅亶閬╃敤鎬�

2.闈炵墿璩�(zh矛)璨�(c谩i)瀵屽彲浠ユ垚鐐烘硶寰嬮棞(gu膩n)绯荤殑瀹㈤珨锛屼笅鍒楀悇闋�(xi脿ng)涓笉锛屽爆浜庨潪鐗╄唱(zh矛)璨�(c谩i)瀵岀殑鏈�( )銆�

A.浣滃搧 B.鐛�(ji菐ng)?w霉)?C.鐧�(f膩)鏄� D.姒(y霉)娆�(qu谩n)

3.鏍规摎(j霉)涓婚珨鎰忔€濊〃绀虹殑褰㈠紡锛屾硶寰嬭鐐哄彲浠ュ垎鐐�( )銆�

A.鍠柟琛岀偤鍜屽鏂硅鐐� B.绌嶆サ琛岀偤鍜屾秷妤佃鐐�

C.鎰忔€濊〃绀鸿鐐哄拰闈炶〃绀鸿鐐� D.鑷富琛岀偤鍜屼唬鐞嗚鐐�

4.涓嬪垪鍏皯涓�锛岃鐐哄畬鍏ㄦ皯浜嬭鐐鸿兘鍔涗汉鐨勬槸( )銆�

A灏忓織锛�8姝�锛屾煇灏忓(xu茅)瀛�(xu茅)鐢�

B.澶т粊锛�12姝�锛屾煇鍒濈礆涓(xu茅)瀛�(xu茅)鐢�

C.澶曞锛�14姝�锛屾煇楂樼礆涓(xu茅)瀛�(xu茅)鐢�

D.灏忔嚩锛�17 姝�锛屾煇椁愬怀涓诲粴锛屼互鑷繁鍕炲嫊鏀跺叆鐐轰富瑕佺敓娲讳締婧�

5.鍦ㄦ垜鍦嬶紝鍠綅鍏�(n猫i)閮ㄦ渻瑷�(j矛)鐩�(ji膩n)鐫ｇ殑灏嶈薄鏄�( )銆�

A.鏈柈浣嶇殑鏈冭▓(j矛)姗�(j墨)妲�(g貌u) B.鏈柈浣嶇殑鏈冭▓(j矛)浜哄摗

C.鏈柈浣嶇殑鏈冭▓(j矛)妾旀 D.鏈柈浣嶇殑缍�(j墨ng)婵�(j矛)娲诲嫊

6.涓嬪垪鍚勯爡(xi脿ng)涓紝涓嶅爆浜庢渻瑷�(j矛)宸ヤ綔宕椾綅鐨勬槸( )銆�

A.绋芥牳 B.璨�(c谩i)鍕�(w霉)鎴愭灉鏍哥畻

C.绺借超鍫�(b脿o)琛� D.鍊夊韩淇濈鍝″礂浣�

7.灏忓織浣滅偤涓€瀹朵笂甯傚叕鍙哥殑鍑虹磵浜哄摗锛屼粬鍙互鍏间换宕椾綅鐨勬槸( )銆�

A.鏀跺叆銆佹敮鍑虹殑鐧昏 B.鍥哄畾璩囩敘(ch菐n)鏄庣窗(x矛)璩殑鐧昏

C.鍌垫瑠(qu谩n)鍌靛嫏(w霉)璩洰鐨勭櫥瑷� D.鏈冭▓(j矛)妾旀淇濈

8.涓嬪垪鍚勯爡(xi脿ng)涓紝娌掓湁閬曡儗鏈冭▓(j矛)浜哄摗鍥為伩鍒跺害瑕�(gu墨)瀹氱殑鏄�( )銆�

A.灏忓織浣滅偤鏌愬湅鏈変紒妤�(y猫)鐨勬硶瀹氫唬琛ㄤ汉锛岃畵鍏跺瀛愭摂(d膩n)浠绘湰浼佹キ(y猫)鐨勬渻瑷�(j矛)涓荤

B.澶т粊浣滅偤鏌愬湅瀹舵(j墨)闂�(gu膩n)鐨勬渻瑷�(j矛)姗�(j墨)妲�(g貌u)璨�(f霉)璨�(z茅)浜�锛岃畵鍏跺コ鍏掓摂(d膩n)浠绘湰閮ㄩ杸鍑虹磵鍝�

C.澶曞浣滅偤鏌愪簨妤�(y猫)鍠綅闋�(l菒ng)灏�(d菐o)浜猴紝璁撳叾鍏掑瓙鎿�(d膩n)浠诲嚭绱嶅摗

D.灏忔嚩浣滅偤鏌愬湅鏈変紒妤�(y猫)鐨勮病(c谩i)鍕�(w霉)铏曡檿闀�锛岃畵鍏朵緞濂虫摂(d膩n)浠绘湰閮ㄩ杸鍑虹磵鍝�

9.鏍规摎(j霉)鏀粯绲�(ji茅)绠楁硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒椾互鍖厡鏂瑰紡绲�(ji茅)绠楃殑琛ㄨ堪涓紝姝ｇ⒑鐨勬槸( )銆�

A.鍊�(g猫)浜轰笉鍙互浣跨敤鍖厡 B.鍖鍥炲柈鍙互浣滅偤娆鹃爡(xi脿ng)杞�(zhu菐n)鍏ユ敹娆句汉璩埗鐨勮瓑鏄�

C.鏀舵浜烘嫆绲曟帴鍙楃殑娆鹃爡(xi脿ng)鍙互鐢宠珛鎾ら姺 D.鍖嚭閵€琛屽皻鏈尟鍑虹殑娆鹃爡(xi脿ng)鍙互鐢宠珛鎾ら姺

10.鏍规摎(j霉)鏀粯绲�(ji茅)绠楁硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛岄棞(gu膩n)浜庡湅鍏�(n猫i)淇＄敤璀夌殑涓嬪垪琛ㄨ堪涓�锛屼笉姝ｇ⒑鐨勬槸( )銆�

A.淇＄敤璀夊彧闄愪簬杞�(zhu菐n)璩祼(ji茅)绠�锛屼笉寰楁敮鍙栫従(xi脿n)閲�

B.鍙仼鐢ㄤ簬閵€琛岀偤鍦嬪収(n猫i)浼佷簨妤�(y猫)鍠綅涔嬮枔璨ㄧ墿鍜屾湇鍕�(w霉)璨�(m脿o)鏄撴彁渚涚殑绲�(ji茅)绠楁湇鍕�(w霉)

C.浠樻鏈熼檺鏈€闀蜂笉瓒呴亷3骞�

D.鍦嬪収(n猫i)淇＄敤璀夌偤浠ヤ汉姘戝梗瑷�(j矛)鍍�(ji脿)銆佷笉鍙挙閵风殑璺熷柈淇＄敤璀�

11.鏍规摎(j霉)鏀粯绲�(ji茅)绠楁硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楅棞(gu膩n)浜庨爯(y霉)浠樺崱鐨勮〃杩颁腑锛屼笉姝ｇ⒑鐨勬槸( )銆�

A.瑷樺悕闋�(y霉)浠樺崱涓嶅緱瑷�(sh猫)缃湁鏁堟湡 B.鍠嫉瑷樺悕闋�(y霉)浠樺崱鐨勮硣閲戦檺椤嶄笉寰楄秴閬�5 000鍏�

C.璩煎崱浜哄彲浠ヤ娇鐢ㄤ俊鐢ㄥ崱璩艰卜闋�(y霉)浠樺崱 D.闋�(y霉)浠樺崱浠ヤ汉姘戝梗瑷�(j矛)鍍�(ji脿)锛屼笉鍏锋湁閫忔敮鍔熻兘

12. 鏍规摎(j霉)鏀粯绲�(ji茅)绠楁硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛岄爯(y霉)浠樺崱鐧�(f膩)鍗℃(j墨)妲�(g貌u)蹇呴爤鍦ㄥ晢妤�(y猫)閵€琛岄枊绔嬪倷浠橀噾( )瀛樻斁闋�(y霉)浠樿硣閲�锛屽苟鑸囬妧琛岀敖瑷傚瓨绠″崝(xi茅)璀�锛屾帴鍙楅妧琛屽皪鍌欎粯閲戜娇鐢ㄦ儏娉佺殑鐩�(ji膩n)鐫�銆�

A.鍩烘湰瀛樻璩埗 B.涓€鑸瓨娆捐超鎴� C.灏堢敤瀛樻璩埗 D.鑷ㄦ檪(sh铆)瀛樻璩埗

13.鏍规摎(j霉)鏀粯绲�(ji茅)绠楁硶寰嬪埗搴︾殑瑕�(gu墨)瀹氾紝涓嬪垪闂�(gu膩n)浜庨妧琛屽尟绁ㄤ娇鐢ㄧ殑琛ㄨ堪涓�锛屼笉姝ｇ⒑鐨勬槸( )銆�

A.鐢宠珛浜烘垨浠樻浜虹偤鍠綅鐨�锛屼笉寰楃敖鐧�(f膩)鐝�(xi脿n)閲戦妧琛屽尟绁�

B.鍠綅鍜屽€�(g猫)浜洪兘鍙互浣跨敤閵€琛屽尟绁�

C.閵€琛屽尟绁ㄧ殑鎻愮ず浠樻鏈熼檺鐐鸿嚜鍑虹エ鏃ヨ捣2鍊�(g猫)鏈�

D.瀵�(sh铆)闅涚祼(ji茅)绠楅噾椤嶈秴閬庡嚭绁ㄩ噾椤嶇殑閵€琛屽尟绁ㄤ笉寰楄儗鏇歌綁(zhu菐n)璁�

14.闂�(gu膩n)浜庨妧琛屽尟绁ㄥ嚭绁ㄩ噾椤嶅拰瀵�(sh铆)闅涚祼(ji茅)绠楅噾椤嶏紝涓嬪垪琛ㄨ堪姝ｇ⒑鐨勬槸( )銆�

A.瀵�(sh铆)闅涚祼(ji茅)绠楅噾椤嶈秴閬庡嚭绁ㄩ噾椤嶇殑锛岄妧琛屾噳(y墨ng)鎸夊嚭绁ㄩ噾椤嶈睛鐞嗙祼(ji茅)绠�

B.瀵�(sh铆)闅涚祼(ji茅)绠楅噾椤嶄綆浜庡嚭绁ㄩ噾椤嶇殑锛岄妧琛屾噳(y墨ng)鎸夊(sh铆)闅涚祼(ji茅)绠楅噾椤嶈睛鐞嗙祼(ji茅)绠�

C.瀵�(sh铆)闅涚祼(ji茅)绠楅噾椤嶈秴閬庡嚭绁ㄩ噾椤嶇殑锛岄妧琛屾噳(y墨ng)鎸夊(sh铆)闅涚祼(ji茅)绠楅噾椤嶈睛鐞嗙祼(ji茅)绠�

D.瀵�(sh铆)闅涚祼(ji茅)绠楅噾椤嶄綆浜庡嚭绁ㄩ噾椤嶇殑锛岄妧琛屾噳(y墨ng)鎸夊嚭绁ㄩ噾椤嶈睛鐞嗙祼(ji茅)绠�

15.鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝涓嬪垪闂�(gu膩n)浜庡鍊肩▍灏堢敤鐧�(f膩)绁ㄥ悇鑱�(li谩n)娆＄敤閫旂殑琛ㄨ堪涓�锛岄尟(cu貌)瑾ょ殑鏄�( )銆�

A.鐧�(f膩)绁ㄨ伅(li谩n)浣滅偤璩艰卜鏂规牳绠楅噰璩兼垚鏈殑瑷樿超鎲戣瓑

B.鎶垫墸鑱�(li谩n)浣滅偤閵峰敭鏂规牳绠楅姺鍞敹鍏ュ拰澧炲€肩▍閵烽爡(xi脿ng)绋呴鐨勮璩啈璀�

C.鎶垫墸鑱�(li谩n)浣滅偤璩艰卜鏂瑰牨(b脿o)閫佷富绠＄▍鍕�(w霉)姗�(j墨)闂�(gu膩n)瑾�(r猫n)璀夊拰鐣欏瓨?zh猫n)娲虫鐩劚鎮渰璀�

D.鐧�(f膩)绁ㄨ伅(li谩n)浣滅偤璩艰卜鏂规牳绠楀鍊肩▍閫�(j矛n)闋�(xi脿ng)绋呴鐨勮璩啈璀�

16.鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼竴鑸磵绋呬汉鐧�(f膩)鐢熺殑涓嬪垪妤�(y猫)鍕�(w霉)涓�锛屽厑瑷遍枊鍏峰鍊肩▍灏堢敤鐧�(f膩)绁ㄧ殑鏄�( )銆�

A.鎴垮湴鐢�(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)鍚戝皬瑕�(gu墨)妯＄磵绋呬汉閵峰敭鎴垮眿 B.鐧捐波鍏徃鍚戞秷璨�(f猫i)鑰呭€�(g猫)浜洪姺鍞湇瑁�

C.瓒呭競鍚戞秷璨�(f猫i)鑰呭€�(g猫)浜洪姺鍞瀷甯� D.鍜ㄨ鍏徃鍚戜竴鑸磵绋呬汉鎻愪緵妤�(y猫)鍕�(w霉)娴佺▼绠＄悊鏈嶅嫏(w霉)

17.鏍规摎(j霉)娑堣不(f猫i)绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楀悇闋�(xi脿ng)涓�锛屼笉寰佹敹娑堣不(f猫i)绋呯殑鏄�( )銆�

A.鑸炶嚭銆佹埐鍔囧強褰辫婕斿摗鍖栧鐢ㄧ殑涓婂娌� B.姹芥补 C.绂姳褰� D.灏忕Ξ鑺遍

18.鏍规摎(j霉)娑堣不(f猫i)绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楀悇闋�(xi脿ng)涓�锛屼笉灞簬娑堣不(f猫i)绋呯磵绋呬汉鐨勬槸( )銆�

A.瓒呰豹鑿皬姹借粖闆跺敭鍟� B.涓紩鍨嬪晢鐢ㄥ杌� C.鐭宠叇娌圭敓鐢�(ch菐n)鍟� D.鍟ら厭鎵圭櫦(f膩)鍟�

19.鏍规摎(j霉)娑堣不(f猫i)绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楀悇闋�(xi脿ng)涓�锛屼笉寰佹敹娑堣不(f猫i)绋呯殑鏄�( )銆�

A.姹借粖寤犵敤浜庣崕(ji菐ng)鍕�(l矛)鑱峰伐鐨勪箻鐢ㄨ粖 B.鐝犲寤犵敤浜庨€ｇ簩(x霉)鐢熺敘(ch菐n)鐝犲鐜夌煶鐨勭彔瀵剁帀鐭�

C.姹芥补寤犵敤浜庤磰鍔╃殑姹芥补 D.鍦版澘寤犵敤浜庢湰寤犲摗宸ラ鍫傝淇殑鑷埗鐨勫(sh铆)鏈ㄥ湴鏉�

20. A鏂囧鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉銆�2018骞�11鏈�锛屽彇鏂囧寲鍓�(chu脿ng)鎰忔湇鍕�(w霉)涓嶅惈绋呭児(ji脿)娆�530钀厓锛岀崕(ji菐ng)鍕�(l矛)璨�(f猫i)鏀跺叆5.3钀厓;鏀粯瑷�(sh猫)鍌欑璩冭不(f猫i)锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�16钀厓銆傚凡鐭�锛屾枃鍖栧壍(chu脿ng)鎰忔湇鍕�(w霉)閬╃敤鐨勫鍊肩▍绋呯巼鐐�6%锛屾牴鎿�(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛岃┎鏂囧鍏徃鐣�(d膩ng)鏈堜笂杩版キ(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵澧炲€肩▍( )钀厓銆�

A.15.8 B. 16.12 C.16.1 D.14.3

21.2018骞�11鏈�锛孉閰掑粻閵峰敭鑷敘(ch菐n)钁¤悇閰�锛屽彇寰楀惈澧炲€肩▍鍍�(ji脿)娆�46.4钀厓锛屽彟鏀跺彇鍖呰鐗╂娂閲�2.32钀厓銆佹墜绾�(x霉)璨�(f猫i)1.16钀厓銆傚凡鐭ヨ憽钀勯厭澧炲€肩▍绋呯巼鐐�16%锛屾秷璨�(f猫i)绋呯▍鐜囩偤10%銆侫閰掑粻瑭茬瓎妤�(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵娑堣不(f猫i)绋呯▍椤嶇殑涓嬪垪瑷�(j矛)绠楀垪寮忎腑锛屾纰虹殑鏄�( )銆�

A.(46.4+1.16)÷(1+16%)×10%=4.1(钀厓)

B.46.4÷(1+16%)×10%=4(钀厓)

C.(46.4+2.32+1.16)÷(1+16%)×10%=4.3(钀厓)

D.(46.4+2.32)÷(1+16%)×10%=4.2(钀厓)

22.A鍖栧鍝佸粻閵峰敭楂樻獢鍖栧鍝佸彇寰楀惈绋呮敹鍏�46.4钀厓锛屾敹鍙栨墜绾�(x霉)璨�(f猫i)1.5钀厓锛屽彟鏀跺彇鍖呰鐗╂娂閲�2钀厓銆傚凡鐭�锛屽鍊肩▍绋呯巼鐐�16%锛屾秷璨�(f猫i)绋呯▍鐜囩偤15%銆備互涓嬮棞(gu膩n)浜庤┎鍖栧鍝佸粻鏈湀鎳�(y墨ng)浜ゆ秷璨�(f猫i)绋呯殑瑷�(j矛)绠椾腑锛屾纰虹殑鏄�( )銆�

A.46.4×15%=6.96(钀厓)

B.46.4÷(1+16%)×15%=6(钀厓)

C.(46.4+1.5)÷(1+16%)×15%=6.19(钀厓)

D.(46.4+1.5+1)÷(1+16%)×15%=6.32(钀厓)

23.鏍规摎(j霉)鍊�(g猫)浜烘墍寰楃▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼笅鍒楀悇闋�(xi脿ng)涓�锛屾毇娓涙寜10%绋呯巼寰佹敹鍊�(g猫)浜烘墍寰楃▍鐨勬槸( )銆�

A.灏忓織鍑虹鐩告(j墨)鍙栧緱鐨勬墍寰� B.澶т粊鍑虹浣忔埧鍙栧緱鐨勬墍寰�

C.瑗胯タ鍑虹绌鸿(di脿o)鍙栧緱鐨勬墍寰� D.椁冨瓙鍑虹鍦熷湴鍙栧緱鐨勬墍寰�

24.2018骞�8鏈�锛屽ぇ浠佸嚭绉熶綇鎴垮彇寰椾笉鍚鍊肩▍绉熼噾鏀跺叆3 500鍏冿紝鎴垮眿绉熻硟閬庣▼涓钩绱嶇殑鍙互绋呭墠鎵ｉ櫎鐨勭浉闂�(gu膩n)绋呰不(f猫i)180鍏�锛屾敮浠樺嚭绉熶綇鎴跨董淇不(f猫i)1 200鍏�锛屽凡鐭ュ€�(g猫)浜哄嚭绉熶綇鎴垮彇寰楃殑鎵€寰楁寜10%鐨勭▍鐜囧緛鏀跺€�(g猫)浜烘墍寰楃▍锛屾瘡娆℃敹鍏ヤ笉瓒呴亷4 000鍏冪殑锛屾笡闄よ不(f猫i)鐢�800鍏�銆傚ぇ浠佺暥(d膩ng)鏈堝嚭绉熶綇鎴挎噳(y墨ng)绻崇磵鍊�(g猫)浜烘墍寰楃▍绋呴鐨勪笅鍒楄▓(j矛)绠楀垪寮忎腑锛屾纰虹殑鏄�( )銆�

A.(3 500-180-800-800)×10%=172(鍏�)

B.(3 500-180-800)×10%=252(鍏�)

C.(3 500-180-1 200)×10%=212(鍏�)

D.(3 500-180-1 200-800)×10%=132(鍏�)

鍙冭€冪瓟妗堝湪绗簲闋�

婧Θ鎻愮ず锛�鐠�(hu谩n)鐞冪恫(w菐ng)鏍″皬绶ㄥ強鏅�(sh铆)鐐哄唬澶ц€冪敓鏁寸悊鍒濈礆鏈冭▓(j矛)鑱风ū姝峰勾鐪熼銆佸垵绱氭渻瑷�(j矛)瀵�(sh铆)鍕�(w霉)銆佺稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)妯℃摤瑭﹂锛岃珛鑰冪敓浣跨敤濡備笅鎸夐垥“榛�(di菐n)鎿婂厤璨�(f猫i)涓嬭級”榛�(di菐n)鎿婂悗閫�(j矛n)鍏ュ垵绱氭渻瑷�(j矛)鑱风ū瑭﹂涓嬭級闋侀潰銆�

浜�銆佸閬搁

1.寮曡捣娉曞緥闂�(gu膩n)绯荤櫦(f膩)鐢�銆佽畩鏇存垨鑰呮秷婊呯殑涓嬪垪鍚勯爡(xi脿ng)涓�锛屽爆浜庢硶寰嬭鐐虹殑鏈�( )銆�

A.绨界櫦(f膩)鏈エ B.鐧�(f膩)鐢熷湴闇� C.鑷洪ⅷ(f膿ng) D.鎷惧緱閬哄け鐗�

2.鏈夐棞(gu膩n)鑷劧浜虹殑鍒戜簨璨�(z茅)浠昏兘鍔涳紝涓嬪垪琛ㄨ堪姝ｇ⒑鐨勬湁( )銆�

A.宸叉豢12鍛ㄦ涓嶆豢18鍛ㄦ鐨勪汉鐘姜锛屾噳(y墨ng)鐣�(d膩ng)寰炶紩鎴栬€呮笡杓曡檿缃�

B.宸叉豢75鍛ㄦ鐨勪汉鐘姜锛屽彲浠ュ緸杓曟垨鑰呮笡杓曡檿缃�

C.灏氭湭瀹屽叏鍠け杈ㄨ獚(r猫n)鎴栬€呮帶鍒惰嚜宸辫鐐鸿兘鍔涚殑绮剧鐥呬汉鐘姜鐨�锛屾噳(y墨ng)鐣�(d膩ng)璨�(f霉)鍒戜簨璨�(z茅)浠�锛屼絾鏄彲浠ュ緸杓曟垨鑰呮笡杓曡檿缃�

D.绮剧鐥呬汉鍦ㄤ笉鑳借鲸瑾�(r猫n)鎴栬€呬笉鑳芥帶鍒惰嚜宸辫鐐虹殑鏅�(sh铆)鍊欓€犳垚鍗卞绲�(ji茅)鏋�锛岀稉(j墨ng)娉曞畾绋嬪簭閼掑畾纰鸿獚(r猫n)鐨�锛屼笉璨�(f霉)鍒戜簨璨�(z茅)浠�

3.涓嬪垪琛屾斂璨�(z茅)浠诲舰寮忎腑锛屽爆浜庤鏀胯檿鍒嗙殑鏈�( )銆�

A.瑷橀亷 B.缃版 C.娌掓敹闈炴硶璨�(c谩i)鐗� D.闁嬮櫎

4.鏍规摎(j霉)銆婁徊瑁佹硶銆嬬殑瑕�(gu墨)瀹氾紝涓嬪垪闂�(gu膩n)浜庝徊瑁佸崝(xi茅)璀版晥鍔涚殑琛ㄨ堪涓�锛屾纰虹殑鏈�( )銆�

A.鍚堝悓鐨勮畩鏇�銆佽В闄�銆佺祩姝㈡垨鑰呯劇鏁�锛屽奖闊夸徊瑁佸崝(xi茅)璀扮殑鏁堝姏

B.鐣�(d膩ng)浜嬩汉鍙ｉ牠閬�(d谩)鎴愮殑浠茶鍗�(xi茅)璀扮劇鏁�

C.鐣�(d膩ng)浜嬩汉灏嶄徊瑁佸崝(xi茅)璀扮殑鏁堝姏鏈夌暟璀扮殑锛屽彲浠ヨ珛姹備汉姘戞硶闄綔鍑鸿瀹�

D.浠茶鍗�(xi茅)璀板皪浠茶浜嬮爡(xi脿ng)鎴栬€呬徊瑁佸鍝℃渻娌掓湁绱勫畾鎴栬€呯磩瀹氫笉鏄庣⒑锛岀暥(d膩ng)浜嬩汉鍙堥仈(d谩)涓嶆垚瑁�(b菙)鍏呭崝(xi茅)璀扮殑锛屼徊瑁佸崝(xi茅)璀扮劇鏁�

5.鏍规摎(j霉)鏈冭▓(j矛)娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屾噳(y墨ng)鐣�(d膩ng)鍦ㄨ病(c谩i)鍕�(w霉)鏈冭▓(j矛)鍫�(b脿o)鍛婁笂绨藉悕骞惰搵绔犵殑鏈�( )銆�

A.鏈冭▓(j矛)涓荤浜哄摗 B.娉ㄥ唺鏈冭▓(j矛)甯� C.妾旀绠＄悊姗�(j墨)妲�(g貌u)璨�(f霉)璨�(z茅)浜� D.鍠綅璨�(f霉)璨�(z茅)浜�

6.涓嬪垪浼佹キ(y猫)鏈冭▓(j矛)妾旀涓�锛屾渶浣庝繚绠℃湡闄愮偤30骞寸殑鏈�( )銆�

A.绋呮敹鏃ヨ璩� B.鏈冭▓(j矛)妾旀閵锋瘈娓呭唺

C.鏈冭▓(j矛)妾旀淇濈娓呭唺 D.鏈冭▓(j矛)妾旀绉讳氦娓呭唺

7.涓嬪垪鍚勯爡(xi脿ng)涓紝灞簬灏忎紒妤�(y猫)鍏�(n猫i)閮ㄦ帶鍒舵噳(y墨ng)鐣�(d膩ng)閬靛惊鐨勫師鍓囨湁( )銆�

A.鍒惰　鎬у師鍓� B.閬╂噳(y墨ng)鎬у師鍓� C.鎴愭湰鏁堢泭鍘熷墖 D.鍏ㄩ潰鎬у師鍓�

8.涓嬪垪浜哄摗鎵€寰炰簨鐨勫伐浣滃礂浣嶄腑锛屽爆浜庢渻瑷�(j矛)宸ヤ綔宕椾綅鐨勬湁( )銆�

A.鐧捐波鍟嗗牬鏀堕妧鍝� B.閱�(y墨)闄㈤杸瑷烘敹璨�(f猫i)鍝� C.鍠綅鍑虹磵 D.绋芥牳

9.鏍规摎(j霉)鏀粯绲�(ji茅)绠楁硶寰嬪埗搴︾殑瑕�(gu墨)瀹氾紝涓嬪垪鍚勯爡(xi脿ng)涓�锛屽爆浜庡晢妤�(y猫)鍖エ鎸佺エ浜哄悜閵€琛岃睛鐞嗚布鐝�(xi脿n)蹇呴爤鍏峰倷鐨勬浠舵湁( )銆�

A.绁ㄦ摎(j霉)鏈杓�“涓嶅緱杞�(zhu菐n)璁�”浜嬮爡(xi脿ng)

B.鎸佺エ浜鸿垏鍑虹エ浜烘垨鑰呯洿鎺ュ墠鎵嬩箣闁撳叿鏈夌湡瀵�(sh铆)鐨勫晢鍝佷氦鏄撻棞(gu膩n)绯�

C.鎸佺エ浜烘槸鍦ㄩ妧琛岄枊绔嬪瓨娆捐超鎴剁殑浼佹キ(y猫)娉曚汉鎴栬€呭叾浠栫祫绻�

D.绁ㄦ摎(j霉)宸插埌鏈�

10.鏍规摎(j霉)鏀粯绲�(ji茅)绠楁硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楅伕闋�(xi脿ng)鎵€杩扮エ鎿�(j霉)涓熷け鍚�锛屽彲浠ユ帥澶辨浠樼殑鏈�( )銆�

A.鏈壙鍏岀殑閵€琛屾壙鍏屽尟绁� B.濉槑浠ｇ悊浠樻浜虹殑閵€琛屽尟绁�

C.鐝�(xi脿n)閲戞敮绁� D.濉槑“鐝�(xi脿n)閲�”瀛楁ǎ鐨勯妧琛屾湰绁�

11.涓嬪垪涓婚珨涓�锛屾噳(y墨ng)鐣�(d膩ng)鍚戞寔绁ㄤ汉鎵挎摂(d膩n)绁ㄦ摎(j霉)璨�(z茅)浠荤殑鏈�( )銆�

A.绨界櫦(f膩)绌洪牠鏀エ鍑虹エ浜虹殑闁嬫埗琛孒閵€琛� B.涓嶇嵅鎵垮厡鐨勫晢妤�(y猫)鍖エ鍑虹エ浜虹敳鍏徃

C.绨界櫦(f膩)閵€琛屾湰绁ㄧ殑J閵€琛� D.灏嶅尟绁ㄤ簣浠ユ壙鍏岀殑涔欏叕鍙�

12.鏍规摎(j霉)鏀粯绲�(ji茅)绠楁硶寰嬪埗搴︾殑瑕�(gu墨)瀹氾紝闂�(gu膩n)浜庢敮绁ㄧ殑涓嬪垪琛ㄨ堪涓�锛屼笉姝ｇ⒑鐨勬湁( )銆�

A.鏀エ鍩烘湰鐣�(d膩ng)浜嬩汉鍖呮嫭鍑虹エ浜�銆佹敹娆句汉 B.鏀エ閲戦鍜屾敹娆句汉鍚嶇ū涓嶈兘鎺堟瑠(qu谩n)瑁�(b菙)瑷�

C.鍑虹エ浜轰笉寰楀湪鏀エ涓婅杓夎嚜宸辩偤鏀舵浜� D.鏀エ鐨勪粯娆句汉鏄嚭绁ㄤ汉鐨勯枊鎴堕妧琛�

13.鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝绱嶇▍浜洪姺鍞波鐗╁悜璩艰卜鏂规敹鍙栫殑涓嬪垪娆鹃爡(xi脿ng)涓�锛屽爆浜庡児(ji脿)澶栬不(f猫i)鐢ㄧ殑鏈�( )銆�

A.瑁�(b菙)璨� B.闆嗚硣璨�(f猫i) C.閬曠磩閲� D.閬�(y霉n)杓歌鍗歌不(f猫i)

14.鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼竴鑸磵绋呬汉閵峰敭鐨勪笅鍒楄波鐗╀腑锛岄仼鐢�10%澧炲€肩▍绋呯巼鐨勬湁( )銆�

A.闊冲儚鍒跺搧 B.鍦撶彔绛� C.椋兼枡 D.鑷締姘�

15.鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼竴鑸磵绋呬汉璩奸€�(j矛n)璨ㄧ墿鐧�(f膩)鐢熺殑涓嬪垪鎯呭舰涓紝鍙互寰為姺闋�(xi脿ng)绋呴涓姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴鐨勬湁( )銆�

A.灏囪臣閫�(j矛n)鐨勮波鐗╁垎閰嶇郸鎶曡硣鑰� B.闈炴甯告悕澶辩殑涓嶅嫊鐢�(ch菐n)鍦ㄥ缓宸ョ▼鎵€鑰楃敤鐨勮臣閫�(j矛n)璨ㄧ墿

C.灏囪臣閫�(j矛n)鐨勮波鐗╀綔鐐烘姇璩囷紝鎻愪緵绲﹀叾浠栧柈浣� D.灏囪臣閫�(j矛n)鐨勮波鐗╃敤浜庣啊鏄撹▓(j矛)绋呮柟娉�

鍙冭€冪瓟妗堝湪绗簲闋�

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6.娉ㄥ唺鏈冭▓(j矛)甯殑瀵╄▓(j矛)鏄柈浣嶅収(n猫i)閮ㄦ渻瑷�(j矛)鐩�(ji膩n)鐫ｇ殑瀵�(sh铆)鏂戒富楂�銆�( )

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鍥�銆佷笉瀹氶爡(xi脿ng)閬告搰椤�

1. 1.鏌愭湇瑁濋姺鍞叕鍙窰鍏徃鍥犳キ(y猫)鍕�(w霉)鐧�(f膩)灞曢渶瑕佸悜闁嬫埗閵€琛岀敳閵€琛岀敵璜嬪姞鍏ラ妧琛屽崱鐗圭磩鍟嗘埗锛岀敳閵€琛屽湪灏嶅叾鎻愪氦鐨勭敵璜嬭硣鏂欏鏌ュ悗锛岄洐鏂逛簬2018骞�6鏈�9鏃ョ敖瑷傞妧琛屽崱鍙楃悊鍗�(xi茅)璀�锛岀磩瀹氱敳閵€琛屾寜鐓т氦鏄撻噾椤嶇殑1.25%銆佸柈绛�80鍏冨皝闋�?sh霉)鑷�?bi膩o)婧�(zh菙n)鏀跺彇绲�(ji茅)绠楁墜绾�(x霉)璨�(f猫i)銆�2019骞�6鏈�12鏃ワ紝瀹㈡埗灏忔嚩鍦℉鍏徃閫氶亷鐢查妧琛岀櫦(f膩)鏀剧殑POS姗�(j墨)鐢�2寮靛付鏈夐妧鑱�(li谩n)妯�(bi膩o)璀樼殑淇＄敤鍗″垎鍒ュ埛鍗℃秷璨�(f猫i)90 000鍏冨拰2 000鍏�銆�2019骞�8鏈堬紝鐢查妧琛屾牴鎿�(j霉)瑭曠礆鍒跺害閫�(j矛n)琛岄ⅷ(f膿ng)闅�(xi菐n)瑭曠礆锛岃獚(r猫n)瀹欻鍏徃鐐洪ⅷ(f膿ng)闅�(xi菐n)绛夌礆杓冮珮鐨勭壒绱勫晢鎴躲€�2019骞�9鏈�锛岀敳閵€琛岀櫦(f膩)鐝�(xi脿n)H鍏徃鐧�(f膩)鐢熼ⅷ(f膿ng)闅�(xi菐n)浜嬩欢锛岄亗閲囧彇鐩告噳(y墨ng)鎺柦銆�

瑕佹眰锛氭牴鎿�(j霉)涓婅堪鏉愭枡锛屼笉鑰冩叜鍏朵粬鍥犵礌锛屽垎鏋愬洖绛斾笅鍒楀皬椤�銆�

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A.宸尟(cu貌)鍜岀尘绱涜檿缃� B.鍙彈鐞嗙殑閵€琛屽崱绋

C.鏀跺柈閵€琛岀祼(ji茅)绠楄超鎴剁殑瑷�(sh猫)缃垏璁婃洿 D.闁嬮€氱殑浜ゆ槗椤炲瀷

<2>H鍏徃閫氶亷POS姗�(j墨)鏀跺彇灏忔嚩鐨�92 000鍏冩闋�(xi脿ng)锛屽(sh铆)闅涘埌璩噾椤嶆噳(y墨ng)鏄�( )銆�

A.92 000 鍏�

B.92 000×(1-1.25%)=90 975(鍏�)

C.(90 000-80)+2 000×(1-1.25%)=91 895(鍏�)

D.92 000-80=91 920(鍏�)

<3>2019骞�8鏈�锛岄嚌灏岺鍏徃棰�(f膿ng)闅�(xi菐n)绛夌礆杓冮珮锛岀敳閵€琛屾湁娆�(qu谩n)閲囧彇鐨勬帾鏂芥槸( )銆�

A.寮�(qi谩ng)鍖栦氦鏄撶洠(ji膩n)娓� B.鏆仠閵€琛屽崱浜ゆ槗 C.寤堕伈绲�(ji茅)绠� D. 娓涘皯妾㈡煡闋荤巼

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A.娆鸿⿶ B.閵€琛屽崱濂楃従(xi脿n) C.娉勯湶鎸佸崱浜鸿超鎴朵俊鎭� D.娲楅將

2.A绺ｅ煄涓€瀹跺缓绛戝叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛屽緸浜嬪缓绛戙€佸畨瑁�銆佽椋剧瓑澶氭キ(y猫)缍�(j墨ng)鐕燂紝2018骞�11鏈堜唤鐧�(f膩)鐢熷涓嬫キ(y猫)鍕�(w霉)锛�

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(2)鎵垮寘C鏈嶈寤犲粻鎴挎敼閫犲伐绋�锛屽伐绋嬬附鍍�(ji脿)娆剧偤1 000钀厓锛屽缓绛戝叕鍙歌臣閫�(j矛n)鐢ㄤ簬鏀归€犲伐绋嬬殑鏉愭枡锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣殑鍍�(ji脿)娆剧偤160钀厓銆傚彟鏀粯姘撮浕璨�(f猫i)锛屽彇寰楀皥鐢ㄧ櫦(f膩)绁ㄦ敞鏄庣▍椤嶇偤6钀厓銆�

(3)鎵垮寘D鍟嗗牬鐨勮椋惧伐绋嬶紝瀹屽伐鍚庡悜鍟嗗牬鏀跺彇浜哄伐璨�(f猫i)60钀厓銆佺鐞嗚不(f猫i)12钀厓銆佽紨鍔╂潗鏂欒不(f猫i)6钀厓銆傚伐绋嬩富瑕佹潗鏂欑敱鍟嗗牬鎻愪緵銆�

(4)灏囨湰浼佹キ(y猫)闁戠疆鐨�4杓涙敧鎷岃粖鍑虹绲﹀叾浠栧缓绛戝叕鍙�锛岀鏈熺偤1骞�锛屾瘡鏈堢閲戠偤6钀厓銆傚皪鏂逛竴娆℃€ф敮浠樼閲�36钀厓銆�

宸茬煡锛氫笂杩版敹鍏ュ潎鐐轰笉鍚▍鏀跺叆锛屼笂杩版キ(y猫)鍕�(w霉)鍧囨寜涓€鑸▓(j矛)绋呮柟娉曡▓(j矛)绠�銆�

鏍规摎(j霉)涓婅堪璩囨枡锛屽洖绛斾笅鍒楀晱椤岋細

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A.421.82 B.396.4 C.200 D.190.48

<2>妤�(y猫)鍕�(w霉)(2)鎳�(y墨ng)绻崇磵鐨勫鍊肩▍鐐�( )钀厓銆�

A.99.1 B.68.4 C.71.9 D.65.9

<3>妤�(y猫)鍕�(w霉)(3)鎳�(y墨ng)绻崇磵鐨勫鍊肩▍鐐�( )钀厓銆�

A.4.96 B.5.36 C.7.8 D.7.5

<4>妤�(y猫)鍕�(w霉)(4)鎳�(y墨ng)绻崇磵鐨勫鍊肩▍鐐�( )钀厓銆�

A.0.60 B.0.88 C.3.56 D.5.76

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绛旀鑸囪В鏋�

涓€銆佸柈閬搁

1.銆愮瓟妗堛€慉

2.銆愮瓟妗堛€慏

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3.銆愮瓟妗堛€慉

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4.銆愮瓟妗堛€慏

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5.銆愮瓟妗堛€慏

銆愯В鏋愩€戝収(n猫i)閮ㄦ渻瑷�(j矛)鐩�(ji膩n)鐫ｇ殑灏嶈薄鏄柈浣嶇殑缍�(j墨ng)婵�(j矛)娲诲嫊銆�

6.銆愮瓟妗堛€慏

銆愯В鏋愩€戞渻瑷�(j矛)宸ヤ綔宕椾綅涓€鑸彲浠ュ垎鐐烘渻瑷�(j矛)姗�(j墨)妲�(g貌u)璨�(f霉)璨�(z茅)浜烘垨鑰呮渻瑷�(j矛)涓荤浜哄摗銆佸嚭绱嶃€佽病(c谩i)鐢�(ch菐n)鐗╄硣鏍哥畻銆佸伐璩囨牳绠�銆佹垚鏈不(f猫i)鐢ㄦ牳绠�銆佽硣閲戞牳绠椼€佸線渚嗙祼(ji茅)绠�銆佺附璩牨(b脿o)琛�銆佺ń鏍搞€佹獢妗堢鐞嗙瓑銆傞伕闋�(xi脿ng) D璨�(c谩i)鐢�(ch菐n)鐗╄硣鏍哥畻灞簬鏈冭▓(j矛)宸ヤ綔宕椾綅锛岃病(c谩i)鐢�(ch菐n)鐗╄硣鐨勪繚绠℃湰韬笉灞簬鏈冭▓(j矛)宸ヤ綔宕椾綅銆�

7.銆愮瓟妗堛€態

銆愯В鏋愩€戝嚭绱嶄笉寰楀吋浠荤ń鏍�銆佹渻瑷�(j矛)妾旀淇濈鍜屾敹鍏�銆佹敮鍑�銆佽不(f猫i)鐢�銆佸偟娆�(qu谩n)鍌靛嫏(w霉)璩洰鐨勭櫥瑷樺伐浣�銆�

8.銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋�(xi脿ng) A锛岃垏鍠綅璨�(f霉)璨�(z茅)浜哄瓨鍦ㄥか濡婚棞(gu膩n)绯�銆佺洿绯昏瑕棞(gu膩n)绯�銆佷笁浠ｄ互鍏�(n猫i)鏃佺郴琛€瑕互鍙婇厤鍋惰Κ闂�(gu膩n)绯荤殑锛屼笉寰楁摂(d膩n)浠绘湰鍠綅鐨勬渻瑷�(j矛)姗�(j墨)妲�(g貌u)璨�(f霉)璨�(z茅)浜�銆佹渻瑷�(j矛)涓荤浜哄摗;閬搁爡(xi脿ng) BD锛岃垏鏈冭▓(j矛)姗�(j墨)妲�(g貌u)璨�(f霉)璨�(z茅)浜�銆佹渻瑷�(j矛)涓荤浜哄摗瀛樺湪澶闂�(gu膩n)绯�銆佺洿绯昏瑕棞(gu膩n)绯�銆佷笁浠ｄ互鍏�(n猫i)鏃佺郴琛€瑕互鍙婇厤鍋惰Κ闂�(gu膩n)绯荤殑锛屼笉寰楀湪鏈柈浣嶆渻瑷�(j矛)姗�(j墨)妲�(g貌u)涓摂(d膩n)浠诲嚭绱嶅伐浣�;閬搁爡(xi脿ng) B锛� 涓�“濂冲厭”灞簬鐩寸郴琛€瑕紝閬搁爡(xi脿ng) D 涓�“渚勫コ”灞簬涓変唬浠ュ収(n猫i)鏃佺郴琛€瑕�銆�

9.銆愮瓟妗堛€慏

銆愯В鏋愩€戦伕闋�(xi脿ng)A鍠綅鍜屽€�(g猫)浜哄悇绋闋�(xi脿ng)鐨勭祼(ji茅)绠�锛屽潎鍙互浣跨敤鍖厡绲�(ji茅)绠楁柟寮�;閬搁爡(xi脿ng)B鍖鍥炲柈鍙兘浣滅偤鍖嚭閵€琛屽彈鐞嗗尟娆剧殑渚濇摎(j霉)锛屼笉鑳戒綔鐐鸿┎绛嗗尟娆惧凡缍�(j墨ng)杞�(zhu菐n)鍏ユ敹娆句汉璩埗鐨勮瓑鏄�锛屾敹璩€氱煡鎵嶆槸閵€琛屽皣娆鹃爡(xi脿ng)纰哄凡鏀跺叆鏀舵浜鸿超鎴剁殑鎲戞摎(j霉);閬搁爡(xi脿ng)CD鍖浜哄皪鍖嚭閵€琛�“灏氭湭鍖嚭”鐨勬闋�(xi脿ng)鍙互鐢宠珛鎾ら姺銆�

10.銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋�(xi脿ng) C淇＄敤璀変粯娆炬湡闄愭渶闀蜂笉瓒呴亷1骞�銆�

11.銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋�(xi脿ng) A瑷樺悕闋�(y霉)浠樺崱涓嶅緱瑷�(sh猫)缃湁鏁堟湡锛屼笉瑷樺悕闋�(y霉)浠樺崱鏈夋晥鏈熶笉寰椾綆浜�3骞�;閬搁爡(xi脿ng) B鍠嫉瑷樺悕闋�(y霉)浠樺崱璩囬噾闄愰涓嶅緱瓒呴亷5 000鍏�锛屽柈寮典笉瑷樺悕闋�(y霉)浠樺崱璩囬噾闄愰涓嶅緱瓒呴亷1 000鍏�;閬搁爡(xi脿ng) C璩煎崱浜轰笉寰椾娇鐢ㄤ俊鐢ㄥ崱璩艰卜闋�(y霉)浠樺崱銆佷笉寰椾娇鐢ㄤ俊鐢ㄥ崱鐐洪爯(y霉)浠樺崱鍏呭€�锛岄伕闋�(xi脿ng)D闋�(y霉)浠樺崱浠ヤ汉姘戝梗瑷�(j矛)鍍�(ji脿)锛屼笉鍏锋湁閫忔敮鍔熻兘銆�

12.銆愮瓟妗堛€慍

銆愯В鏋愩€戦爯(y霉)浠樺崱鐧�(f膩)鍗℃(j墨)妲�(g貌u)蹇呴爤鍦ㄥ晢妤�(y猫)閵€琛岄枊绔�“鍌欎粯閲戝皥鐢ㄥ瓨娆捐超鎴�”瀛樻斁闋�(y霉)浠樿硣閲�锛屽苟鑸囬妧琛岀敖瑷傚瓨绠″崝(xi茅)璀帮紝鎺ュ彈閵€琛屽皪鍌欎粯閲戜娇鐢ㄦ儏娉佺殑鐩�(ji膩n)鐫�銆�

13.銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋�(xi脿ng) A鐢宠珛浜烘垨鑰呮敹娆句汉鐐哄柈浣嶇殑锛岄妧琛屼笉寰楃偤鍏剁敖鐧�(f膩)鐝�(xi脿n)閲戦妧琛屽尟绁�;閬搁爡(xi脿ng) B鍠綅鍜屽€�(g猫)浜哄悇绋闋�(xi脿ng)绲�(ji茅)绠�锛屽潎鍙娇鐢ㄩ妧琛屽尟绁�;閬搁爡(xi脿ng)C閵€琛屽尟绁ㄧ殑鎻愮ず浠樻鏈熼檺鐐鸿嚜鍑虹エ鏃ヨ捣1鍊�(g猫)鏈�;閬搁爡(xi脿ng) D鏈～瀵(sh铆)闅涚祼(ji茅)绠楅噾椤嶆垨?q奴)宥婬绲�(ji茅)绠楅噾椤嶈秴閬庡嚭绁ㄩ噾椤嶇殑閵€琛屽尟绁ㄤ笉寰楄儗鏇歌綁(zhu菐n)璁�銆�

14.銆愮瓟妗堛€態

銆愯В鏋愩€戦伕闋�(xi脿ng) AC瀵�(sh铆)闅涚祼(ji茅)绠楅噾椤嶈秴閬庡嚭绁ㄩ噾椤嶇殑锛岄妧琛屼笉浜堝彈鐞�;閬搁爡(xi脿ng) BD閵€琛屽尟绁ㄧ殑瀵�(sh铆)闅涚祼(ji茅)绠楅噾椤嶄綆浜庡嚭绁ㄩ噾椤嶇殑锛岄妧琛屾寜鐓у(sh铆)闅涚祼(ji茅)绠楅噾椤嶈睛鐞嗙祼(ji茅)绠楋紝鍏跺浣欓噾椤嶇敱鍑虹エ閵€琛岄€€浜ょ敵璜嬩汉銆�

15.銆愮瓟妗堛€態

銆愯В鏋愩€戦伕闋�(xi脿ng) AD灞簬鐧�(f膩)绁ㄨ伅(li谩n)鐨勭敤閫�;閬搁爡(xi脿ng) C灞簬鎶垫墸鑱�(li谩n)鐨勭敤閫�;閬搁爡(xi脿ng) B鏄櫦(f膩)绁ㄨ伅(li谩n)鐨勭敤閫�銆�

16.銆愮瓟妗堛€慏

銆愯В鏋愩€戦伕闋�(xi脿ng)A鍚戝皬瑕�(gu墨)妯＄磵绋呬汉閵峰敭鎴垮眿涓嶅緱闁嬪叿鍊肩▍灏堢敤鐧�(f膩)绁�;閬搁爡(xi脿ng) B鍟嗘キ(y猫)浼佹キ(y猫)涓€鑸磵绋呬汉闆跺敭鐓�銆侀厭銆侀鍝併€佹湇瑁�銆侀瀷甯�(涓嶅寘鎷嫗淇濆皥鐢ㄩ儴鍒�)銆佸寲濡濆搧绛夋秷璨�(f猫i)鍝佺殑锛屼笉寰楅枊鍏峰鍊肩▍灏堢敤鐧�(f膩)绁�;閬搁爡(xi脿ng)C鍚戞秷璨�(f猫i)鑰呭€�(g猫)浜洪姺鍞波鐗�銆佸嫗鍕�(w霉)銆佹湇鍕�(w霉)銆佺劇褰㈣硣鐢�(ch菐n)鎴栬€呬笉鍕曠敘(ch菐n)鐨勶紝涓嶅緱闁嬪叿澧炲€肩▍灏堢敤鐧�(f膩)绁�銆�

17.銆愮瓟妗堛€慉

銆愯В鏋愩€戦伕闋�(xi脿ng) A鑸炶嚭銆佹埐鍔�銆佸奖瑕栨紨鍝″寲濡濈敤鐨�“涓婂娌�銆佸嵏濡濇补銆佹补褰�”锛屼笉寰佹敹娑堣不(f猫i)绋�;閬搁爡(xi脿ng) B锛�“姹芥补”鎳�(y墨ng)鎸�“鎴愬搧娌�”绋呯洰寰佹敹娑堣不(f猫i)绋�;閬搁爡(xi脿ng) CD鎳�(y墨ng)鎸�“闉偖銆佺劙鐏�”绋呯洰寰佹敹娑堣不(f猫i)绋�銆�

18.銆愮瓟妗堛€慏

銆愯В鏋愩€戞槸鍚﹀爆浜庢噳(y墨ng)绋呮秷璨�(f猫i)鍝�?閬搁爡(xi脿ng)ABCD鍧囧爆浜庢噳(y墨ng)绋呮秷璨�(f猫i)鍝併€傛槸鍚﹀爆浜庢秷璨�(f猫i)绋呯殑绱嶇▍鐠�(hu谩n)绡€(ji茅)?鍏堟壘鐗规畩鐠�(hu谩n)绡€(ji茅)锛岃秴璞彲灏忔苯杌婂湪闆跺敭鐠�(hu谩n)绡€(ji茅)寰佹敹娑堣不(f猫i)绋�锛岄伕闋�(xi脿ng)A灞簬娑堣不(f猫i)绋呯磵绋呬汉;鍙湁鐧介厭鍦ㄦ壒鐧�(f膩)鐠�(hu谩n)绡€(ji茅)鍔犲緛涓€閬撴秷璨�(f猫i)绋�锛岄伕闋�(xi脿ng)D涓嶉渶绻崇磵娑堣不(f猫i)绋�;闄�“閲戦妧閴戦墕”澶栫殑鍏朵粬鎳�(y墨ng)绋呮秷璨�(f猫i)鍝�锛岀敓鐢�(ch菐n)閵峰敭鐠�(hu谩n)绡€(ji茅)銆侀€�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)鍧囧爆浜庢秷璨�(f猫i)绋呯磵绋呯挵(hu谩n)绡€(ji茅)銆�

19.銆愮瓟妗堛€態

銆愯В鏋愩€戞槸鍚﹀爆浜庢噳(y墨ng)绋呮秷璨�(f猫i)鍝�?涔樼敤杌�銆佺彔瀵剁帀鐭炽€佹苯娌�銆佸(sh铆)鏈ㄥ湴鏉垮潎灞簬鎳�(y墨ng)绋呮秷璨�(f猫i)鍝併€傛槸鍚﹀爆浜庢秷璨�(f猫i)绋呯殑绱嶇▍鐠�(hu谩n)绡€(ji茅)?閬搁爡(xi脿ng)ABCD鍧囩偤绉婚€佺挵(hu谩n)绡€(ji茅);鏍规摎(j霉)瑕�(gu墨)瀹�锛岀磵绋呬汉鑷敘(ch菐n)鑷敤鐨勬噳(y墨ng)绋呮秷璨�(f猫i)鍝�锛岀敤浜庨€ｇ簩(x霉)鐢熺敘(ch菐n)鎳�(y墨ng)绋呮秷璨�(f猫i)鍝佺殑(閬搁爡(xi脿ng)B)锛屼笉绱嶇▍;鍑＄敤浜庡叾浠栨柟闈㈢殑(閬搁爡(xi脿ng)ACD)锛屼簬绉婚€佷娇鐢ㄦ檪(sh铆)锛岀収绔犵钩绱嶆秷璨�(f猫i)绋�銆�

20. 銆愮瓟妗堛€慍

銆愯В鏋愩€戣┎鏂囧鍏徃鐣�(d膩ng)鏈堟噳(y墨ng)绻崇磵澧炲€肩▍=[530+5.3÷(1+6%)]×6%-16=16.1(钀厓 )銆�

21.銆愮瓟妗堛€慍

銆愯В鏋愩€戝皪閰掗鐢熺敘(ch菐n)浼佹キ(y猫)閵峰敭閰掗鐢�(ch菐n)鍝�(鍟ら厭銆侀粌閰掗櫎澶�)鑰屾敹鍙栫殑鍖呰鐗╂娂閲�锛岀劇璜栨娂閲戞槸鍚﹁繑閭勪篃涓嶇鏈冭▓(j矛)涓婂浣曟牳绠�锛屽潎鎳�(y墨ng)骞跺叆閰掗鐢�(ch菐n)鍝侀姺鍞锛屽緛鏀舵秷璨�(f猫i)绋�;1.16钀厓鐨勬墜绾�(x霉)璨�(f猫i)鎳�(y墨ng)浣滅偤鍍�(ji脿)澶栬不(f猫i)鐢�;鍍�(ji脿)澶栬不(f猫i)鐢ㄨ垏骞跺叆閵峰敭椤嶇殑鍖呰鐗╂娂閲戝潎鐐哄惈澧炲€肩▍鏀跺叆銆�

22.銆愮瓟妗堛€慍

銆愯В鏋愩€戞湰椤岀殑“鏀跺叆46.8钀厓”鐐哄惈澧炲€肩▍鏀跺叆锛屾噳(y墨ng)鐣�(d膩ng)鍍�(ji脿)绋呭垎闆�锛屾敹鍙栫殑鎵嬬簩(x霉)璨�(f猫i)1.5钀厓灞簬鍍�(ji脿)澶栬不(f猫i)鐢紝浜︽噳(y墨ng)鍍�(ji脿)绋呭垎闆㈠悗鍐嶅苟鍏ラ姺鍞銆傞潪閰掗鐢�(ch菐n)鍝�(鏈鐐洪珮妾斿寲濡濆搧)锛屼笉闅ㄥ悓鐢�(ch菐n)鍝侀姺鍞�銆佸柈鐛�(d煤)鏀跺彇鐨勫寘瑁濈墿鎶奸噾锛屽湪鏀跺彇鏅�(sh铆)涓嶆噳(y墨ng)骞跺叆鎳�(y墨ng)绋呮秷璨�(f猫i)鍝佺殑閵峰敭椤嶄腑寰佹敹娑堣不(f猫i)绋�銆�

23.銆愮瓟妗堛€態

銆愯В鏋愩€戦伕闋�(xi脿ng) B锛屽€�(g猫)浜哄嚭绉熶綇鎴挎毇娓涙寜10%绋呯巼寰佹敹鍊�(g猫)浜烘墍寰楃▍;閬搁爡(xi脿ng) ACD锛屽叾浠栧嚭绉熺劇鍎�(y艒u)鎯�銆�

24. 銆愮瓟妗堛€慉

銆愯В鏋愩€戝皪鍊�(g猫)浜哄嚭绉熶綇鎴垮彇寰楃殑鎵€寰楁毇娓涙寜10%鐨勭▍鐜囧緛鏀跺€�(g猫)浜烘墍寰楃▍;璨�(c谩i)鐢�(ch菐n)绉熻硟鎵€寰�锛屾瘡娆�(鏈�)鏀跺叆涓嶈秴閬�4 000鍏冪殑锛屾噳(y墨ng)绱嶇▍椤�=[姣忔(鏈�)鏀跺叆椤�-璨�(c谩i)鐢�(ch菐n)绉熻硟閬庣▼涓钩绱嶇殑绋呰不(f猫i)-鐢辩磵绋呬汉璨�(f霉)鎿�(d膩n)鐨勭璩冭病(c谩i)鐢�(ch菐n)瀵�(sh铆)闅涢枊鏀殑淇箷璨�(f猫i)鐢�(800鍏冪偤闄�)-800鍏僝×10%;澶т粊鐣�(d膩ng)鏈堝嚭绉熶綇鎴挎噳(y墨ng)绻崇磵鐨勫€�(g猫)浜烘墍寰楃▍=(3 500-180-

8 00-800)×10%=172(鍏�)銆�

浜�銆佸閬搁

1.銆愮瓟妗堛€慉D

銆愯В鏋愩€戦伕闋�(xi脿ng)BC锛屽爆浜庢硶寰嬩簨浠�(绲曞皪浜嬩欢 )銆傛敞鎰忓崁(q奴)鍒嗘硶寰嬩簨浠跺拰娉曞緥琛岀偤銆�

2.銆愮瓟妗堛€慍D

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛屽凡婊�14鍛ㄦ涓嶆豢18鍛ㄦ鐨勪汉鐘姜锛屾噳(y墨ng)鐣�(d膩ng)寰炶紩鎴栬€呮笡杓曡檿缃�;閬搁爡(xi脿ng)B锛屽凡婊�75鍛ㄦ鐨勪汉鏁呮剰鐘姜锛屽彲浠ュ緸杓曟垨鑰呮笡杓曡檿缃�;閬庡け鐘姜鐨�锛屾噳(y墨ng)鐣�(d膩ng)寰炶紩鎴栬€呮笡杓曡檿缃�銆�

3.銆愮瓟妗堛€慉D

銆愯В鏋愩€戦伕闋�(xi脿ng)AD锛屽爆浜庤鏀胯檿鍒�(灏嶅収(n猫i));BC锛屽爆浜庤鏀胯檿缃�(灏嶅)銆�

4.銆愮瓟妗堛€態CD

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛屽悎鍚岀殑璁婃洿銆佽В闄ゃ€佺祩姝㈡垨鑰呯劇鏁�锛屼笉鏈冨奖闊夸徊瑁佸崝(xi茅)璀扮殑鏁堝姏锛岄伕闋�(xi脿ng)B锛屼徊瑁佸崝(xi茅)璀版噳(y墨ng)鐣�(d膩ng)浠ユ浉闈㈠舰寮忚▊绔�锛屽彛闋仈(d谩)鎴愪徊瑁佺殑鎰忔€濊〃绀虹劇鏁�;閬搁爡(xi脿ng)C锛岀暥(d膩ng)浜嬩汉灏嶄徊瑁佸崝(xi茅)璀扮殑鏁堝姏鏈夌暟璀扮殑锛屽彲浠ヨ珛姹備徊瑁佸鍝℃渻浣滃嚭姹哄畾鎴栬€呰珛姹備汉姘戞硶闄綔鍑鸿瀹�;涓€鏂硅珛姹備徊瑁佸鍝℃渻浣滃嚭姹哄畾锛屽彟涓€鏂硅珛姹備汉姘戞硶闄綔鍑鸿瀹氱殑锛岀敱浜烘皯娉曢櫌瑁佸畾銆�

5.銆愮瓟妗堛€慉D

銆愯В鏋愩€戣病(c谩i)鍕�(w霉)鏈冭▓(j矛)鍫�(b脿o)鍛婄敱鍠綅璨�(f霉)璨�(z茅)浜哄拰涓荤鏈冭▓(j矛)宸ヤ綔鐨勮矤(f霉)璨�(z茅)浜�銆佹渻瑷�(j矛)姗�(j墨)妲�(g貌u)璨�(f霉)璨�(z茅)浜�(鏈冭▓(j矛)涓荤浜哄摗)绨藉悕骞惰搵绔�;瑷�(sh猫)缃附鏈冭▓(j矛)甯殑鍠綅锛岄倓闋堢敱绺芥渻瑷�(j矛)甯敖鍚嶅苟钃嬬珷銆�

6.銆愮瓟妗堛€慉D

銆愯В鏋愩€戦伕闋�(xi脿ng)BC鎳�(y墨ng)鐣�(d膩ng)姘镐箙淇濈銆�

7.銆愮瓟妗堛€態C

銆愯В鏋愩€戝皬浼佹キ(y猫)鍏�(n猫i)閮ㄦ帶鍒舵噳(y墨ng)鐣�(d膩ng)閬靛惊棰�(f膿ng)闅�(xi菐n)灏�(d菐o)鍚戞€у師鍓�銆侀仼鎳�(y墨ng)鎬у師鍓�銆佸(sh铆)璩�(zh矛)閲嶄簬褰㈠紡鍘熷墖銆佹垚鏈晥鐩婂師鍓�;鍠綅寤虹珛鑸囧(sh铆)鏂藉収(n猫i)閮ㄦ帶鍒�锛屾噳(y墨ng)鐣�(d膩ng)閬靛惊鍏ㄩ潰鎬у師鍓�銆侀噸瑕佹€у師鍓�銆佸埗琛℃€у師鍓�銆侀仼鎳�(y墨ng)鎬у師鍓囧強鎴愭湰鏁堢泭鍘熷墖銆�

8.銆愮瓟妗堛€慍D

銆愯В鏋愩€戦伕闋�(xi脿ng) AB锛屾敹閵€銆佹敹璨�(f猫i)宸ヤ綔鍙槸鍑虹磵宸ヤ綔涓殑涓€閮ㄥ垎锛屽苟涓嶅爆浜庡嚭绱�;鍑虹磵浜哄摗涓昏杈︾悊鏈柈浣嶇殑鐝�(xi脿n)閲戞敹浠�銆侀妧琛岀祼(ji茅)绠楀強鏈夐棞(gu膩n)璩嫏(w霉)锛屼繚绠″韩瀛樼従(xi脿n)閲�銆佹湁鍍�(ji脿)璀夊埜銆佽病(c谩i)鍕�(w霉)鍗扮珷鍙婃湁闂�(gu膩n)绁ㄦ摎(j霉)绛夊伐浣溿€�

9.銆愮瓟妗堛€慉BC

銆愯В鏋愩€戝晢妤�(y猫)鍖エ鐨勬寔绁ㄤ汉鍚戦妧琛岃睛鐞嗚布鐝�(xi脿n)蹇呴爤鍏峰倷鐨勬浠舵湁锛氱エ鎿�(j霉)鏈埌鏈�;绁ㄦ摎(j霉)鏈杓�“涓嶅緱杞�(zhu菐n)璁�”浜嬮爡(xi脿ng);鎸佺エ浜烘槸鍦ㄩ妧琛岄枊绔嬪瓨娆捐超鎴剁殑浼佹キ(y猫)娉曚汉浠ュ強鍏朵粬绲勭箶;鎸佺エ浜鸿垏鍑虹エ浜烘垨鑰呯洿鎺ュ墠鎵嬩箣闁撳叿鏈夌湡瀵�(sh铆)鐨勫晢鍝佷氦鏄撻棞(gu膩n)绯�銆�

10.銆愮瓟妗堛€態CD

銆愯В鏋愩€戝彲浠ラ€�(j矛n)琛屾帥澶辨浠樼殑绁ㄦ摎(j霉)鏈夛細宸叉壙鍏岀殑鍟嗘キ(y猫)鍖エ;鏀エ;濉槑“鐝�(xi脿n)閲�”瀛楁ǎ鍜屼唬鐞嗕粯娆句汉鐨勯妧琛屽尟绁�;濉槑“鐝�(xi脿n)閲�”瀛楁ǎ鐨勯妧琛屾湰绁ㄣ€�

11.銆愮瓟妗堛€態CD

銆愯В鏋愩€戦伕闋�(xi脿ng)A鍑虹エ浜虹敖鐧�(f膩)绌洪牠鏀エ鐨�锛屽嚭绁ㄤ汉鐨勯枊鎴惰(鍗宠┎鏀エ鐨勪粯娆捐)锛屼笉鎵挎摂(d膩n)绁ㄦ摎(j霉)璨�(z茅)浠�銆�

12.銆愮瓟妗堛€慉BC

銆愯В鏋愩€戞敮绁ㄥ熀鏈暥(d膩ng)浜嬩汉鍖呮嫭鍑虹エ浜�銆佷粯娆句汉銆佹敹娆句汉;鏀エ閲戦鍜屾敹娆句汉鍚嶇ū鍙互鐢卞嚭绁ㄤ汉鎺堟瑠(qu谩n)瑁�(b菙)瑷�锛屾湭瑁�(b菙)瑷樺墠涓嶅緱鑳屾浉杞�(zhu菐n)璁撳拰鎻愮ず浠樻;閬搁爡(xi脿ng) C鍑虹エ浜哄彲浠ヨ杓夎嚜宸辩偤鏀舵浜虹敖鐧�(f膩)鏀エ銆�

13.銆愮瓟妗堛€慉BCD

銆愯В鏋愩€戝児(ji脿)澶栬不(f猫i)鐢ㄥ寘鎷児(ji脿)澶栧悜璩艰卜鏂规敹鍙栫殑鎵嬬簩(x霉)璨�(f猫i)銆佽(b菙)璨�銆佸熀閲�銆侀泦璩囪不(f猫i)銆佽繑閭勫埄娼�銆佺崕(ji菐ng)鍕�(l矛)璨�(f猫i)銆侀仌绱勯噾銆佹化绱嶉噾銆佸欢鏈熶粯娆惧埄鎭�銆佽碃鍎熼噾銆佷唬鏀舵闋�(xi脿ng)銆佸寘瑁濊不(f猫i)銆佸寘瑁濈墿绉熼噾銆佸劜鍌欒不(f猫i)銆佸劒(y艒u)璩�(zh矛)璨�(f猫i)銆侀亱(y霉n)杓歌鍗歌不(f猫i)浠ュ強鍏朵粬鍚勭ó鎬ц唱(zh矛)鐨勫児(ji脿)澶栨敹璨�(f猫i)銆�

14.銆愮瓟妗堛€慉CD

銆愯В鏋愩€戦仼鐢ㄤ綆绋呯巼鐨勬湁杈�(n贸ng)鐢�(ch菐n)鍝�;椋熺敤妞嶇墿娌�銆佽嚜渚嗘按銆佹殩姘�銆佸喎姘ｃ€佺啽姘ｃ€佺叅姘�銆佺煶娌规恫鍖栨埃銆佸ぉ鐒舵埃銆佹布姘�銆佸眳姘戠敤鐓ょ偔鍒跺搧銆佸湒鏇�銆佸牨(b脿o)绱�銆佸寲鑲�銆佽静(n贸ng)钘�銆佽静(n贸ng)姗�(j墨)銆佽静(n贸ng)鑶�;椋兼枡;闊冲儚鍒跺搧;闆诲瓙鍑虹増鐗�;浜岀敳閱�;椋熺敤楣�銆�

15.銆愮瓟妗堛€慉C

銆愯В鏋愩€戦伕闋�(xi脿ng)AC涓€鑸磵绋呬汉灏囪臣閫�(j矛n)鐨勮波鐗╃敤浜�“鎶曞垎閫�”锛屾噳(y墨ng)瑕栧悓閵峰敭璨ㄧ墿瑷�(j矛)绠楅姺闋�(xi脿ng)绋呴(鏍稿畾閵峰敭椤�)锛屽叾灏嶆噳(y墨ng)鐨勯€�(j矛n)闋�(xi脿ng)绋呴婧�(zh菙n)浜堟姷鎵�銆傞伕闋�(xi脿ng)B闈炴甯告悕澶辩殑閫�(j矛n)闋�(xi脿ng)绋呴涓嶈兘鎶垫墸;閬搁爡(xi脿ng)D涓€鑸磵绋呬汉灏囪臣閫�(j矛n)鐨勮波鐗╃敤浜庣啊鏄撹▓(j矛)绋呮柟娉曡▓(j矛)绋呴爡(xi脿ng)鐩€侀泦楂旂鍒�銆佸€�(g猫)浜烘秷璨�(f猫i)锛屼笉瑕栧悓閵峰敭璨ㄧ墿锛屼笉寰楀緸閵烽爡(xi脿ng)绋呴涓姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴銆�

涓�銆佸垽鏂烽

1.銆愮瓟妗堛€�×

銆愯В鏋愩€戝皬蹇楀悜澶т粊绨界櫦(f膩)鏀エ鐨勮鐐哄爆浜庢硶寰嬭鐐�銆�

2.銆愮瓟妗堛€�×

銆愯В鏋愩€戞渶闀疯ù瑷熸檪(sh铆)鏁堟湡闁撹嚜娆�(qu谩n)鍒╁彈鍒版悕瀹充箣鏃ヨ捣20骞淬€傝秴閬�20骞寸殑锛屼汉姘戞硶闄笉浜堜繚璀�(h霉)锛屾湁鐗规畩鎯呮硜鐨�锛屼汉姘戞硶闄㈠彲浠ユ牴鎿�(j霉)娆�(qu谩n)鍒╀汉鐨勭敵璜嬫焙瀹氬欢闀�銆�

3.銆愮瓟妗堛€�×

銆愯В鏋愩€戠暥(d膩ng)骞村舰鎴愮殑鏈冭▓(j矛)妾旀锛屽湪鏈冭▓(j矛)骞村害绲備簡鍚�锛屽彲鐢卞柈浣嶆渻瑷�(j矛)绠＄悊姗�(j墨)妲�(g貌u)鑷ㄦ檪(sh铆)淇濈1骞达紝鍐嶇Щ浜ゅ柈浣嶆獢妗堢鐞嗘(j墨)妲�(g貌u)淇濈;鍥犲伐浣滈渶瑕佺⒑闇€鎺ㄩ伈绉讳氦鐨�锛屾噳(y墨ng)鐣�(d膩ng)缍�(j墨ng)鍠綅妾旀绠＄悊姗�(j墨)妲�(g貌u)鍚屾剰銆傚柈浣嶆渻瑷�(j矛)绠＄悊姗�(j墨)妲�(g貌u)鑷ㄦ檪(sh铆)淇濈鏈冭▓(j矛)妾旀鏈€闀蜂笉瓒呴亷3骞�銆�

4.銆愮瓟妗堛€�×

銆愯В鏋愩€戞渻瑷�(j矛)妾旀淇濈鏈熼檺锛屽緸鏈冭▓(j矛)骞村害绲備簡鍚庣殑绗竴澶╃畻璧枫€�

5.銆愮瓟妗堛€�×

銆愯В鏋愩€戝柈浣嶆噳(y墨ng)鐣�(d膩ng)瀹氭湡灏嶅凡鍒颁繚绠℃湡闄愮殑鏈冭▓(j矛)妾旀閫�(j矛n)琛岄憭瀹�锛屽苟褰㈡垚鏈冭▓(j矛)妾旀閼掑畾鎰忚鏇搞€傜稉(j墨ng)閼掑畾锛屼粛闇€绻肩簩(x霉)淇濆瓨鐨勬渻瑷�(j矛)妾旀锛屾噳(y墨ng)鐣�(d膩ng)閲嶆柊鍔冨畾淇濈鏈熼檺;灏嶄繚绠℃湡婊匡紝纰虹劇淇濆瓨鍍�(ji脿)鍊肩殑鏈冭▓(j矛)妾旀锛屽彲浠ラ姺姣€銆�

6.銆愮瓟妗堛€�×

銆愯В鏋愩€戞敞鍐婃渻瑷�(j矛)甯槸鏈冭▓(j矛)宸ヤ綔绀炬渻鐩�(ji膩n)鐫ｇ殑瀵�(sh铆)鏂戒富楂�銆�

7.銆愮瓟妗堛€�×

銆愯В鏋愩€戞墭鏀舵壙浠樼祼(ji茅)绠楁瘡绛嗙殑閲戦璧烽粸(di菐n)鐐�1钀厓锛屾柊鑿浉搴楃郴绲�(t菕ng)姣忕瓎鐨勯噾椤嶈捣榛�(di菐n)鐐�1 000鍏�銆�

8.銆愮瓟妗堛€�×

銆愯В鏋愩€戞墭鏀舵壙浠樺彧鑳界敤浜庣暟鍦扮祼(ji茅)绠�銆�

9.銆愮瓟妗堛€�×

銆愯В鏋愩€�“涓嶅緱杞�(zhu菐n)璁�”灞簬浠绘剰瑷樿級浜嬮爡(xi脿ng)锛屾湭瑷樿級鏅�(sh铆)涓嶅奖闊跨エ鎿�(j霉)鏁堝姏锛岃杓夋檪(sh铆)鍓囩敘(ch菐n)鐢熺エ鎿�(j霉)鏁堝姏;鍑虹エ浜鸿杓�“涓嶅緱杞�(zhu菐n)璁�”鐨�锛岀エ鎿�(j霉)涓嶅緱鑳屾浉杞�(zhu菐n)璁撱€�

10.銆愮瓟妗堛€�√

銆愯В鏋愩€戠敱浜庣敵璜嬩汉鏄柈浣�锛岃┎鏈エ鍙兘鏄綁(zhu菐n)璩妧琛屾湰绁�;鐢宠珛浜哄洜閵€琛屾湰绁ㄨ秴閬庢彁绀轰粯娆炬湡闄愭垨鑰呭叾浠栧師鍥犺姹傞€€娆剧殑锛屽皪浜庡湪鏈闁嬬珛瀛樻璩埗鐨勭敵璜嬩汉锛屽嚭绁ㄩ妧琛屽彧鑳藉皣娆鹃爡(xi脿ng)杞�(zhu菐n)鍏ュ師鐢宠珛浜鸿超鎴�;灏嶄簬鐝�(xi脿n)閲戦妧琛屾湰绁ㄥ拰鏈湪鏈闁嬬珛瀛樻璩埗鐨勭敵璜嬩汉锛屾墠鑳介€€浠樼従(xi脿n)閲�銆�

鍥�銆佷笉瀹氶爡(xi脿ng)閬告搰椤�

1. <1>銆愮瓟妗堛€慉BCD

銆愯В鏋愩€戞敹鍠(j墨)妲�(g貌u)鎳�(y墨ng)鐣�(d膩ng)鑸囩壒绱勫晢鎴剁敖瑷傞妧琛屽崱鍙楃悊鍗�(xi茅)璀�锛屽氨鍙彈鐞嗙殑閵€琛屽崱绋銆侀枊閫氱殑浜ゆ槗椤炲瀷銆佹敹鍠妧琛岀祼(ji茅)绠楄超鎴剁殑瑷�(sh猫)缃拰璁婃洿銆佽硣閲戠祼(ji茅)绠楀懆鏈�銆佺祼(ji茅)绠楁墜绾�(x霉)璨�(f猫i)妯�(bi膩o)婧�(zh菙n)銆佸樊閷�(cu貌)鍜岀尘绱涜檿缃瓑浜嬮爡(xi脿ng)锛屾槑纰洪洐鏂圭殑娆�(qu谩n)鍒�銆佺京鍕�(w霉)鍜岄仌绱勮铂(z茅)浠汇€�

<2>銆愮瓟妗堛€慍

銆愯В鏋愩€戠敳閵€琛屾寜鐓т氦鏄撻噾椤嶇殑1.25%銆佸柈绛�80鍏冨皝闋�?sh霉)鑷�?bi膩o)婧�(zh菙n)鏀跺彇绲�(ji茅)绠楁墜绾�(x霉)璨�(f猫i)锛屾晠鎵ｉ櫎鎵嬬簩(x霉)璨�(f猫i)鍚庣殑瀵�(sh铆)闅涘埌璩噾椤嶇偤(90 000-80)+2 000×(1-1.25%)=91 895(鍏� )銆�

<3>銆愮瓟妗堛€慉C

銆愯В鏋愩€戝缓绔嬪皪瀵�(sh铆)楂旂壒绱勫晢鎴�銆佺恫(w菐ng)绲�(lu貌)鐗圭磩鍟嗘埗鍒嗗垾閫�(j矛n)琛岄ⅷ(f膿ng)闅�(xi菐n)瑭曠礆鍒跺害锛屽皪浜庨ⅷ(f膿ng)闅�(xi菐n)绛夌礆杓冮珮鐨勭壒绱勫晢鎴�锛屾敹鍠(j墨)妲�(g貌u)鎳�(y墨ng)鐣�(d膩ng)灏嶅叾闁嬮€氱殑鍙楃悊鍗＄ó鍜屼氦鏄撻鍨嬮€�(j矛n)琛岄檺鍒�锛屽苟閲囧彇寮�(qi谩ng)鍖栦氦鏄撶洠(ji膩n)娓�銆佽ō(sh猫)缃氦鏄撻檺椤嶃€佸欢閬茬祼(ji茅)绠�銆佸鍔犳鏌ラ牷鐜�銆佸缓绔嬬壒绱勫晢鎴堕ⅷ(f膿ng)闅�(xi菐n)婧�(zh菙n)鍌欓噾绛夋帾鏂姐€�

<4>銆愮瓟妗堛€慉BCD

銆愯В鏋愩€戞敹鍠(j墨)妲�(g貌u)鐧�(f膩)鐝�(xi脿n)鐗圭磩鍟嗘埗鐧�(f膩)鐢熺枒浼奸妧琛屽崱濂楃従(xi脿n)銆佹礂閷€€佹瑭�銆佺Щ姗�(j墨)銆佺暀瀛樻垨娉勯湶鎸佸崱浜鸿超鎴朵俊鎭瓑棰�(f膿ng)闅�(xi菐n)浜嬩欢鐨�锛屾噳(y墨ng)鐣�(d膩ng)灏嶇壒绱勫晢鎴堕噰鍙栧欢閬茶硣閲戠祼(ji茅)绠椼€佹毇鍋滈妧琛屽崱浜ゆ槗鎴栨敹鍥炲彈鐞嗙祩绔�(闂�(gu膩n)闁夌恫(w菐ng)绲�(lu貌)鏀粯鎺ュ彛)绛夋帾鏂�锛屽苟鎵挎摂(d膩n)鍥犳湭閲囧彇鎺柦灏�(d菐o)鑷寸殑棰�(f膿ng)闅�(xi菐n)鎼嶅け璨�(z茅)浠�;娑夊珜閬曟硶鐘姜娲诲嫊鐨�锛屾噳(y墨ng)鐣�(d膩ng)鍙婃檪(sh铆)鍚戝叕瀹夋(j墨)闂�(gu膩n)鍫�(b脿o)妗�銆�

2. <1>銆愮瓟妗堛€� A

銆愯В鏋愩€戝皪鏂规敮浠樼殑鎻愬墠绔ｅ伐鐛�(ji菐ng)灞簬鍍�(ji脿)澶栬不(f猫i)鐢�锛屾噳(y墨ng)鍖呮嫭鍦ㄨ▓(j矛)绋呬緷鎿�(j霉)涓�銆傛噳(y墨ng)绱嶅鍊肩▍=[4 000+240÷(1+10%)]×10%=421.82(钀厓 )銆�

<2>銆愮瓟妗堛€� B

銆愯В鏋愩€戞噳(y墨ng)绱嶅鍊肩▍=1 000×10%-160×16%-6=68.4(钀厓 )銆�

<3>銆愮瓟妗堛€� C

銆愯В鏋愩€戞噳(y墨ng)绱嶅鍊肩▍=(60+12+6)×10%=7.8(钀厓 )銆�

<4>銆愮瓟妗堛€� D

銆愯В鏋愩€戠磵绋呬汉鎻愪緵寤虹瓚鏈嶅嫏(w霉)銆佺璩冩湇鍕�(w霉)閲囧彇闋�(y霉)鏀舵鏂瑰紡鐨勶紝鍏剁磵绋呯京鍕�(w霉)鐧�(f膩)鐢熸檪(sh铆)闁撶偤鏀跺埌闋�(y霉)鏀舵鐨勭暥(d膩ng)澶�銆傛噳(y墨ng)绱嶅鍊肩▍=36×16%=5.76(钀厓 )銆�

婧Θ鎻愮ず锛�鐠�(hu谩n)鐞冪恫(w菐ng)鏍″皬绶ㄥ強鏅�(sh铆)鐐哄唬澶ц€冪敓鏁寸悊鍒濈礆鏈冭▓(j矛)鑱风ū姝峰勾鐪熼銆佸垵绱氭渻瑷�(j矛)瀵�(sh铆)鍕�(w霉)銆佺稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)妯℃摤瑭﹂锛岃珛鑰冪敓浣跨敤濡備笅鎸夐垥“榛�(di菐n)鎿婂厤璨�(f猫i)涓嬭級”榛�(di菐n)鎿婂悗閫�(j矛n)鍏ュ垵绱氭渻瑷�(j矛)鑱风ū瑭﹂涓嬭級闋侀潰銆�