绶ㄨ集鎺ㄨ枽锛�2020骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鑰冭│鍚勭鐩瘡鏃ヤ竴绶村尟绺�(7鏈�5鏃�)

鍠伕椤�

1銆�2018骞�11鏈�18鏃ワ紝A鍏徃鑸嘊鍏徃绨借▊浜嗚卜璩ｉ浕鑵︾殑鍚堝悓锛岄洐鏂圭磩瀹氱附鍍�(ji脿)娆剧偤80钀�(w脿n)鍏�銆�11鏈�23鏃ワ紝鐢插叕鍙稿氨80钀�(w脿n)鍏冭波娆惧叏椤嶉枊(k膩i)鍏蜂簡澧炲€肩▍灏堢敤鐧�(f膩)绁�锛�12鏈�10鏃ワ紝A鍏徃鏀跺埌B鍏徃绗竴绛嗚波娆�45钀�(w脿n)鍏�锛�12鏈�25鏃�锛孉鍏徃鏀跺埌B鍏徃绗簩绛嗚波娆�35钀�(w脿n)鍏�銆傛牴鎿�(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛孉鍏徃澧炲€肩▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪(sh铆)闁撶偤( )銆�

A.11鏈�18鏃�

B.12鏈�10鏃�

C.11鏈�23鏃�

D.12鏈�25鏃�

2銆丄鎵嬫(j墨)灏堣常搴楃偤澧炲€肩▍涓€鑸磵绋呬汉锛�2018骞�12鏈堥噰鍙栦互鑸婃彌鏂版柟寮忛姺鍞煇鍨嬭櫉(h脿o)鎵嬫(j墨)200閮�锛岃┎鍨嬭櫉(h脿o)鏂版墜姗�(j墨)鐨勫悓鏈熷惈绋呴姺鍞柈鍍�(ji脿)鐐�3 248鍏冿紝鑸婃墜姗�(j墨)鐨勬敹璩�(g貌u)鍠児(ji脿)鐐�232鍏�锛屽凡鐭ュ鍊肩▍绋呯巼鐐�16%锛孉鎵嬫(j墨)灏堣常搴楃暥(d膩ng)鏈堣┎妤�(y猫)鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒楄▓(j矛)绠楀垪寮忎腑锛屾纰虹殑鏄�( )銆�

A.(3 248-232)×200×16%=96 512(鍏�)

B.(3 248-232)×200÷(1+16%)×16%=83 200(鍏�)

C.3 248×200×16%=103 936(鍏�)

D.3 248×200÷(1+16%)×16%=89 600(鍏�)

3銆�2018骞�9鏈圓鍏徃閵峰敭鐢�(ch菐n)鍝佸彇寰楀惈澧炲€肩▍鍍�(ji脿)娆�116 000鍏�锛屽彟鏀跺彇鍖呰鐗╃閲�6 960鍏冦€傚凡鐭ュ鍊肩▍绋呯巼鐐�16%锛孉鍏徃鐣�(d膩ng)鏈堣┎绛嗘キ(y猫)鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒楄▓(j矛)绠椾腑锛屾纰虹殑鏄�( )銆�

A.116 000÷(1+16%)×16%=16 000(鍏�)

B.(116 000+6 960)÷(1+16%)×16%=16 960(鍏�)

C.116 000×16%=18 560(鍏�)

D.(116 000+6 960)×16%=19 673.6(鍏�)

4銆佹牴鎿�(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屽寘鎷湪閵峰敭椤嶅収(n猫i)鐨勬湁( )銆�

A.鍙楁墭鍔犲伐鎳�(y墨ng)寰佹秷璨�(f猫i)绋呯殑娑堣不(f猫i)鍝佹墍浠ｆ敹浠ｇ钩鐨勬秷璨�(f猫i)绋�

B.浠ュ鎵樻柟鍚嶇京闁�(k膩i)鍏风櫦(f膩)绁ㄤ唬濮旀墭鏂圭殑娆鹃爡(xi脿ng)

C.绗﹀悎鏀跺彇鏅�(sh铆)闁�(k膩i)鍏风渷绱�(j铆)浠ヤ笂璨�(c谩i)鏀块儴闁€鍗板埗鐨勮病(c谩i)鏀跨エ鎿�(j霉)涓旀墍鏀舵闋�(xi脿ng)鍏ㄩ涓婄钩璨�(c谩i)鏀跨殑浠ｇ偤鏀跺彇鐨勬斂搴滄€у熀閲戞垨鑰呰鏀夸簨妤�(y猫)鎬ф敹璨�(f猫i)

D.鏀跺埌鐨勮(b菙)璨肩瓑鍍�(ji脿)澶栬不(f猫i)鐢�

5銆丟鏈嶈寤犵偤澧炲€肩▍涓€鑸磵绋呬汉銆�2018骞�10鏈堬紝閵峰敭鏈嶈闁�(k膩i)鍏峰鍊肩▍灏堢敤鐧�(f膩)绁�锛屽彇寰楀惈绋呴姺鍞200钀�(w脿n)鍏�;閵峰敭鏈嶈闁�(k膩i)鍏峰鍊肩▍鏅€氱櫦(f膩)绁紝鍙栧緱鍚▍閵峰敭椤�120钀�(w脿n)鍏�銆傚皣澶栬臣(g貌u)鐨勫竷鏂欑敤浜庨泦楂旂鍒�锛岃┎甯冩枡璩�(g貌u)閫�(j矛n)鍍�(ji脿)20钀�(w脿n)鍏�锛屽悓椤炲竷鏂欎笉鍚▍閵峰敭鍍�(ji脿)鐐�30钀�(w脿n)鍏�銆傚凡鐭ワ紝澧炲€肩▍绋呯巼鐐�16%锛屾牴鎿�(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛岃┎G鏈嶈寤犵暥(d膩ng)鏈堝鍊肩▍閵烽爡(xi脿ng)绋呴鐐�( )钀�(w脿n)鍏冦€�

A.44.14

B.49.9

C.51.6

D.54.4

绛旀瑕�(ji脿n)绗簩闋�(y猫)

鍌欒€冧腑鐨勬偍鏄惁浜嗚В浠€涔堟檪(sh铆)鍊欏牨(b脿o)鍚�锛岀偤浜嗘柟渚胯€冪敓鍙婃檪(sh铆)鐛插彇2020骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鍫�(b脿o)鍚嶆檪(sh铆)闁撲俊鎭�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�2020骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鍫�(b脿o)鍚嶆檪(sh铆)闁撻€氱煡锛岃珛(q菒ng)鍙婃檪(sh铆)闋�(y霉)绱勶紝鍒版檪(sh铆)璁撴偍涓嶅啀閷�(cu貌)閬�(gu貌)鍫�(b脿o)鍚�!

浠ヤ笂鍏�(n猫i)瀹规槸2020骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬫瘡鏃ヤ竴绶�(7鏈�5鏃�)锛屽皬绶ㄧ偤寤ｅぇ鑰冪敓涓婂偝2020骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬭│椤岋紝璜�(q菒ng)榛�(di菐n)鎿�“鍏嶈不(f猫i)涓嬭級”鎸夐垥涓嬭級!

鍙冭€冪瓟妗�

1銆�

銆愮瓟妗堛€慍

銆愯В鏋愩€戦姺鍞波鐗╂垨鑰呮彁渚涙噳(y墨ng)绋呭嫗鍕�(w霉)鐨勶紝鍏跺鍊肩▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪(sh铆)闁撶偤鏀惰閵峰敭娆炬垨鑰呭彇寰楃储鍙栭姺鍞鎲戞摎(j霉)鐨勭暥(d膩ng)澶�;鍏堥枊(k膩i)鍏风櫦(f膩)绁ㄧ殑锛岀偤闁�(k膩i)鍏风櫦(f膩)绁ㄧ殑鐣�(d膩ng)澶┿€�

2銆�

銆愮瓟妗堛€慏

銆愯В鏋愩€戠磵绋呬汉閲囧彇浠ヨ垔鎻涙柊鏂瑰紡閵峰敭璨ㄧ墿(閲戦妧棣栭＞闄ゅ)锛屾噳(y墨ng)鐣�(d膩ng)鎸�“鏂拌波鐗�”鐨勫悓鏈熼姺鍞児(ji脿)鏍肩⒑瀹氶姺鍞銆傛柊璨ㄧ墿鐨勫悓鏈熼姺鍞児(ji脿)鏍煎惈绋呮檪(sh铆)锛屾噳(y墨ng)鎻涚畻鐐轰笉鍚▍鍍�(ji脿)瑷�(j矛)绋呫€�

3銆�

銆愮瓟妗堛€態

銆愯В鏋愩€戦姺鍞波鐗╃殑鍚屾檪(sh铆)鏀跺彇鍖呰鐗╃閲戯紝鎳�(y墨ng)浣滅偤澧炲€肩▍鍍�(ji脿)澶栬不(f猫i)鐢ㄨ檿鐞�;鍥犳锛孉鍏徃鐣�(d膩ng)鏈堣┎绛嗘キ(y猫)鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴=(116 000+6 960)÷(1+16%)×16%=16 960(鍏�)

4銆�

銆愮瓟妗堛€慏

銆愯В鏋愩€戦伕闋�(xi脿ng) ABC锛屼笉鍖呮嫭鍦ㄩ姺鍞涓�;閬搁爡(xi脿ng) D锛屽児(ji脿)澶栬不(f猫i)鐢ㄥ寘鎷児(ji脿)澶栧悜璩�(g貌u)璨锋柟鏀跺彇鐨勬墜绾�(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�(r霉n)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(ch菙)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)锛屽児(ji脿)澶栬不(f猫i)鐢ㄧ劇(w煤)璜栨渻(hu矛)瑷�(j矛)鍒跺害濡備綍鏍哥畻锛屽潎鎳�(y墨ng)骞跺叆閵峰敭椤嶈▓(j矛)绠楅姺闋�(xi脿ng)绋呴銆�

5銆�

銆愮瓟妗堛€慉

銆愯В鏋愩€戝皣澶栬臣(g貌u)鐨勫竷鏂欑敤浜庨泦楂旂鍒�锛屼笉瑕栧悓閵峰敭;閵峰敭鏈嶈鏅�(sh铆)涓嶈珫鏄惁闁�(k膩i)鍏峰鍊肩▍灏堢敤鐧�(f膩)绁紝鍧囨噳(y墨ng)瑷�(j矛)绠楅姺闋�(xi脿ng)绋呴;瑭叉湇瑁濆粻鐣�(d膩ng)鏈堝鍊肩▍閵烽爡(xi脿ng)绋呴=(200+120)÷(1+16%)×16%=44.14(钀�(w脿n)鍏�)銆�

鍌欒€冧腑鐨勬偍鏄惁浜嗚В浠€涔堟檪(sh铆)鍊欏牨(b脿o)鍚�锛岀偤浜嗘柟渚胯€冪敓鍙婃檪(sh铆)鐛插彇2020骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鍫�(b脿o)鍚嶆檪(sh铆)闁撲俊鎭紝鐠�(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�2020骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鍫�(b脿o)鍚嶆檪(sh铆)闁撻€氱煡锛岃珛(q菒ng)鍙婃檪(sh铆)闋�(y霉)绱�锛屽埌鏅�(sh铆)璁撴偍涓嶅啀閷�(cu貌)閬�(gu貌)鍫�(b脿o)鍚�!

浠ヤ笂鍏�(n猫i)瀹规槸2020骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬫瘡鏃ヤ竴绶�(7鏈�5鏃�)锛屽皬绶ㄧ偤寤ｅぇ鑰冪敓涓婂偝2020骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬭│椤�锛岃珛(q菒ng)榛�(di菐n)鎿�“鍏嶈不(f猫i)涓嬭級”鎸夐垥涓嬭級!