鏈枃2022骞村垵绱氭渻瑷堛€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬬湡椤屽潎鏄敱鑰冪敓鍥炴喍锛屽儏渚涘弮鑰�

缍�(j墨ng)婵熸硶鍩虹(ch菙)8.2涓婂崍

涓€銆佸柈閬�

1-鍏徃鑸囧嫉鏌愮敖瑷傚嫗鍕曞悎鍚岋紝鏈磩瀹氬嫗鍕曞悎鍚屾湡闄�锛屽儏绱勫畾瑭︾敤鏈�8鍊嬫湀锛屼笅鍒楅棞(gu膩n)浜庤┎瑭︾敤鏈熺殑琛ㄨ堪涓�锛屾纰虹殑鏄�( )銆�

A.瑭︾敤鏈熺磩瀹氬悎鍚屾湁鏁�

B.瑭︾敤鏈熻秴閬�6鍊嬫湀閮ㄥ垎瑕栫偤鍕炲嫊鍚堝悓鏈熼檺

C.瑭︾敤鏈熶笉鎴愮珛锛�8鍊嬫湀鐐哄嫗鍕曞悎鍚屾湡闄�

D.瑭︾敤鏈熶笉鎴愮珛锛屾噳(y墨ng)瑕栫偤瑭︾敤鏈�1鍊嬫湀锛屽墿浣欐湡闄愮偤鍕炲嫊鍚堝悓鏈熼檺

銆愮瓟妗堛€慍

銆愯В鏋愩€戞湰椤岃€冩牳鍕炲嫊鍚堝悓鍙倷姊濇涓│鐢ㄦ湡鐨勮(gu墨)瀹�銆傚嫗鍕曞悎鍚屽儏绱勫畾瑭︾敤鏈熺殑锛岃│鐢ㄦ湡涓嶆垚绔嬶紝瑭叉湡闄愮偤鍕炲嫊鍚堝悓鏈熼檺銆�

2-鏍规摎(j霉)銆婃渻瑷堟獢妗堢鐞嗚睛娉曘€嬬殑瑕�(gu墨)瀹氾紝鍥哄畾璩囩敘(ch菐n)鍗＄墖璩噳(y墨ng)鍦ㄥ浐瀹氳硣鐢�(ch菐n)鍫卞虎娓呯悊鍚庝繚绠�( )銆�

A.10骞�

B.5骞�

C.30骞�

D.姘镐箙

銆愮瓟妗堛€態

銆愯В鏋愩€戝浐瀹氳硣鐢�(ch菐n)鍗＄墖鎳�(y墨ng)鍦ㄥ浐瀹氳硣鐢�(ch菐n)鍫卞虎娓呯悊鍚庝繚绠�5骞�銆�

3-鏍规摎(j霉)闂�(gu膩n)绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楅€插彛璨ㄧ墿涓紝瀵﹁寰�(f霉)鍚堣▓寰侀棞(gu膩n)绋呯殑鏄�( )銆�

A.鐧介厭

B.鍟ら厭

C.鍗风厵

D.寤ｆ挱鐢ㄩ寗鍍忔

銆愮瓟妗堛€慏

4-涓嬪垪灏嶆硶鎵€浣滅殑鍒嗛涓�,浠ユ硶鐨勫壍(chu脿ng)鍒舵柟寮忓拰琛ㄧ従(xi脿n)褰㈠紡鐐轰緷鎿�(j霉)閫茶鍒嗛鐨勬槸( )銆�

A.鎴愭枃娉曞拰涓嶆垚鏂囨硶

B.鏍规湰娉曞拰鏅€氭硶

C.瀵﹂珨娉曞拰绋嬪簭娉�

D.涓€鑸硶鍜岀壒鍒ユ硶

銆愮瓟妗堛€慉

銆愯В鏋愩€�

5-鏍规摎(j霉)鏈冭▓娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼紒妤�(y猫)璨�(f霉)璨�(z茅)浜恒€佷富绠℃渻瑷堝伐浣滆矤(f霉)璨�(z茅)浜�銆佹渻瑷堟妲�(g貌u)璨�(f霉)璨�(z茅)浜虹瓑鎳�(y墨ng)鐣�(d膩ng)鍦ㄥ皪澶栨彁渚涚殑璨″嫏(w霉)鏈冭▓鍫卞憡涓�(銆€銆€)銆�

A.绨藉悕

B.钃嬬珷

C.绨藉悕鎴栬搵绔�

D.绨藉悕骞惰搵绔�

銆愮瓟妗堛€慏

銆愯В鏋愩€戜紒妤�(y猫)灏嶅鎻愪緵鐨勮病鍕�(w霉)鏈冭▓鍫卞憡鎳�(y墨ng)鐣�(d膩ng)鐢变紒妤�(y猫)璨�(f霉)璨�(z茅)浜哄拰涓荤鏈冭▓宸ヤ綔鐨勮矤(f霉)璨�(z茅)浜�銆佹渻瑷堟妲�(g貌u)璨�(f霉)璨�(z茅)浜�(鏈冭▓涓荤浜哄摗)绨藉悕骞惰搵绔犮€傝ō(sh猫)缃附鏈冭▓甯殑浼佹キ(y猫)锛岄倓闋堢敱绺芥渻瑷堝斧绨藉悕骞惰搵绔犮€傜稖涓�锛屾湰椤屾噳(y墨ng)閬窪銆�

6-2021骞�9鏈�5鏃�锛岀敳鍏徃鑸囦箼鍏徃绨借▊鏇搁潰鍚堝悓锛岄噰鐢ㄩ爯(y霉)鏀惰波娆剧祼(ji茅)绠楁柟寮忓悜涔欏叕鍙搁姺鍞竴鎵硅嚜鐢�(ch菐n)楂樻獢鍖栧鍝�銆傜敳鍏徃9鏈�10鏃ラ爯(y霉)鏀�80%璨ㄦ锛�9鏈�20鏃ョ櫦(f膩)鍑鸿波鐗�锛�9鏈�30鏃ユ敹鍒板熬娆�銆傜敳鍏徃瑭叉キ(y猫)鍕�(w霉)娑堣不绋呯磵绋呯京鍕�(w霉)鐧�(f膩)鐢熸檪闁撶偤(銆€銆€)銆�

A.9鏈�10鏃�

B.9鏈�20鏃�

C.9鏈�30鏃�

D.9鏈�5鏃�

銆愮瓟妗堛€態

銆愯В鏋愩€戦噰鍙栭爯(y霉)鏀惰波娆剧祼(ji茅)绠楁柟寮忕殑锛屾秷璨荤▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪闁撶偤鐧�(f膩)鍑烘噳(y墨ng)绋呮秷璨诲搧鐨勭暥(d膩ng)澶�銆傛湰椤�9鏈�20鏃ョ櫦(f膩)鍑鸿波鐗�锛屾秷璨荤▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪闁撶偤9鏈�20鏃�銆�

缍滀笂锛屾湰椤屾噳(y墨ng)閬窧銆�

7-鏍规摎(j霉)鏀粯绲�(ji茅)绠楁硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楀悇闋呮キ(y猫)鍕�(w霉)涓紝涓嶅緱閫氶亷闋�(y霉)绠楀柈浣嶉浂浣欓璩埗杈︾悊鐨勬槸

( )銆�

A.鍔冩挜鏈柈浣嶅伐鏈冪稉(j墨ng)璨�

B.绻冲瓨鐝�(xi脿n)閲�

C.杞�(zhu菐n)璩�

D.鎻愬彇鐝�(xi脿n)閲�

銆愮瓟妗堛€態

銆愯В鏋愩€戦爯(y霉)绠楀柈浣嶉浂浣欓璩埗鐢ㄤ簬璨℃斂鎺堟瑠(qu谩n)鏀粯锛屽彲浠ヨ睛鐞嗚綁(zhu菐n)璩�(閬搁爡C)銆佹彁鍙栫従(xi脿n)閲�(閬搁爡D)绛夌祼(ji茅)绠楁キ(y猫)鍕�(w霉)锛屽彲浠ュ悜鏈柈浣嶆寜璩埗绠＄悊瑕�(gu墨)瀹氫繚鐣欑殑鐩告噳(y墨ng)璩埗鍔冩挜宸ユ渻缍�(j墨ng)璨�(閬搁爡A)銆佷綇鎴垮叕绌嶉噾鍙婃彁绉熻璨�锛屼互鍙婅病鏀块儴闁€鎵规簴(zh菙n)鐨勭壒娈婃闋呫€傞伕闋匓閷锛岄爯(y霉)绠楀柈浣嶉浂浣欓璩埗涓嶈兘杈︾従(xi脿n)閲戠钩瀛�銆傜稖涓�锛屾湰椤屾噳(y墨ng)閬窧銆�

8-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)浜庣エ鎿�(j霉)鑳屾浉鐨勮〃杩颁腑锛屾纰虹殑鏄�( )銆�

A.浠ヨ儗鏇歌綁(zhu菐n)璁撶殑绁ㄦ摎(j霉)锛岃儗鏇告噳(y墨ng)鐣�(d膩ng)閫ｇ簩(x霉)

B.鑳屾浉鏅傞檮鏈夋浠剁殑锛岃儗鏇哥劇鏁�

C.濮旀墭鏀舵鑳屾浉鐨勮鑳屾浉浜哄彲鍐嶄互鑳屾浉杞�(zhu菐n)璁撶エ鎿�(j霉)娆�(qu谩n)鍒�

D.绁ㄦ摎(j霉)涓婄涓€鑳屾浉浜虹偤鍑虹エ浜�

銆愮瓟妗堛€慉

銆愯В鏋愩€戦伕闋匓锛岃儗鏇告檪闄勬湁姊濅欢鐨�锛屾墍闄勬浠朵笉鍏锋湁绁ㄦ摎(j霉)涓婄殑鏁堝姏銆�

閬搁爡C锛屽鎵樻敹娆捐儗鏇哥殑琚儗鏇镐汉涓嶅緱鍐嶄互鑳屾浉杞�(zhu菐n)璁撶エ鎿�(j霉)娆�(qu谩n)鍒�銆�

閬搁爡D锛岀エ鎿�(j霉)涓婄殑绗竴鑳屾浉浜虹偤绁ㄦ摎(j霉)鏀舵浜�銆�

缍滀笂锛屾湰椤屾噳(y墨ng)閬窤銆�

9-鏍规摎(j霉)鍊嬩汉鎵€寰楃▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼笅鍒楀悇闋呬腑锛屽爆浜庡皥闋呮墸闄ょ殑鏄�(銆€銆€)銆�

A.鎸夌収瑕�(gu墨)瀹氱钩绱嶇殑浣忔埧鍏⿳閲�

B.瀛愬コ鏁欒偛鏀嚭

C.浣忔埧璨告鍒╂伅鏀嚭

D.澶х梾閱�(y墨)鐧傛敮鍑�

銆愮瓟妗堛€慉

銆愯В鏋愩€戦伕闋匓銆丆銆丏锛屽爆浜庡皥闋呴檮鍔犳墸闄�銆傜稖涓�锛屾湰椤屾噳(y墨ng)閬窤銆�

10-鐢插叕鍙歌臣鍏ヤ竴铏曡睛鍏敤鎴�锛岃臣鎴垮悎鍚岃級鏄庣殑涓嶅惈澧炲€肩▍鎴愪氦鍍规牸鐐�150钀厓銆佷笉鍚鍊肩▍瑁濅慨璨�300钀厓銆佸鍊肩▍绋呴鐐�40.5钀厓锛屽凡鐭ョ暥(d膩ng)?sh霉)鍖�?gu墨)瀹氱殑濂戠▍绋呯巼4%锛屾牴鎿�(j霉)濂戠▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛岀敳鍏徃鎳�(y墨ng)绻崇磵鐨勫绋呯▍椤嶄笅鍒楄▓绠楀垪寮忎腑锛屾纰虹殑鏄�()

A.150x4%

B. (150+40.5)x4%

C. (150+300)x4%

D. (150+300+40.5) x4%

銆愮瓟妗堛€慍

銆愯В鏋愩€�

(1)鎴垮眿璨疯常锛屽绋呯殑瑷堢▍渚濇摎(j霉)鎳�(y墨ng)鐐轰笉鍚鍊肩▍鐨勬垚浜ゅ児鏍�锛岄伕闋匓D鎺掗櫎;

(2)鎵垮彈宸辫淇埧灞嬬殑锛屾噳(y墨ng)灏囧寘鎷淇不鍦ㄥ収(n猫i)鐨勮不鐢ㄨ▓鍏ユ壙鍙楁柟鎳�(y墨ng)浜や粯鐨勭附鍍规銆�

瀹屾暣鐗堜笅杓�>>2022骞村垵绱氭渻瑷堛€婄稉(j墨ng)婵熸硶鍩虹(ch菙)銆嬭€冭│鐪熼鍙婄瓟妗堣В鏋�8.2涓婂崍

缍�(j墨ng)婵熸硶鍩虹(ch菙)8.2涓嬪崍

涓€銆佸柈閬�

1-鐢蹭紒妤�(y猫).2021骞村害瑷堝叆鎴愭湰銆佽不鐢ㄧ殑瀵︾櫦(f膩)鍚堢悊鐨勫伐璩囩附椤嶇偤500钀厓锛屾挜绻冲伐鏈冪稉(j墨ng)璨�12钀厓锛岀櫦(f膩)鐢熻伔宸ョ鍒╄不50钀厓銆佽伔宸ユ暀鑲茬稉(j墨ng)璨�15钀厓銆傚凡鐭�锛屽湪瑷堢畻浼佹キ(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅鏅傦紝宸ユ渻缍�(j墨ng)璨�銆佽伔宸ョ鍒╄不鏀嚭銆佽伔宸ユ暀鑲茬稉(j墨ng)璨绘敮鍑虹殑鎵ｉ櫎姣斾緥渚濇鐐轰笉瓒呴亷宸ヨ硣钖噾绺介鐨�2%銆�14%鍜�8%銆傛牴鎿�(j霉)浼佹キ(y猫)鎵€寰楃▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛岀敳浼佹キ(y猫)2021骞村害浼佹キ(y猫)鎵€寰楃▍绋呭墠婧�(zh菙n)浜堟墸闄ょ殑宸ヨ硣鍜屼笁闋呯稉(j墨ng)璨诲悎瑷堢偤()钀厓銆�

A.75

B.95

C.575

D.595

銆愮瓟妗堛€慍

銆愯В鏋愩€�(1)宸ユ渻缍�(j墨ng)璨�:闄愰=500×2%=10(钀厓)锛屽闅涚櫦(f膩)鐢熼12钀厓瓒呴亷闄愰锛屽彧鑳芥寜10钀厓鍦ㄧ▍鍓嶆墸闄�;

(2)鑱峰伐绂忓埄璨�:闄愰=500×14%=70(钀厓)锛屽闅涚櫦(f膩)鐢熼50钀厓锛屾湭瓒呴亷闄愰,鎿�(j霉)瀵﹀湪绋呭墠鎵ｉ櫎;

(3)鑱峰伐鏁欒偛缍�(j墨ng)璨�:闄愰=500×8%=40(钀厓)锛屽闅涚櫦(f膩)鐢熼15钀厓鏈秴閬庨檺椤嶏紝鍙互鍏ㄩ鍦ㄧ▍鍓嶆墸闄�;

(4)鐢蹭紒妤�(y猫)2021骞村害浼佹キ(y猫)鎵€寰楃▍绋呭墠婧�(zh菙n)浜堟墸闄ょ殑宸ヨ硣鍜屼笁闋呯稉(j墨ng)璨诲悎瑷�=500+10150+15=575(钀厓)

2-缍�(j墨ng)鎴垮湴鐢�(ch菐n)瑭曚及姗熸(g貌u)瑭曚及鐜嬫煇浣忔埧鍍瑰€�50钀厓锛屾潕鏌愪綇鎴垮児鍊�70钀厓,鐝�(xi脿n)鍦ㄧ帇鏌愬拰鏉庢煇浜掓彌浣忔埧锛屽苟浠ラ妧琛岃綁(zhu菐n)璩柟寮忓悜鏉庢煇鏀粯宸児娆撅紝宸辩煡鐣�(d膩ng)?sh霉)鍖�?gu墨)瀹氱殑濂戠▍閬╃敤绋呯巼鐐�4%锛屽墖涓嬪垪闂�(gu膩n)浜庝笂杩颁簨闋呮噳(y墨ng)绱嶅绋呯殑瑷堢畻涓�锛屾纰虹殑鏄�( )

A鐜嬫煇鎳�(y墨ng)绱嶅绋�=(70-50)×4%=0.8(钀厓)

B.鏉庢煇鎳�(y墨ng)绱嶅绋�(70-50) X4%=0.8(钀厓)

C.鐜嬫煇鎳�(y墨ng)绱嶅绋�=50×4%=2.0钀厓)

D.鏉庢煇鎳�(y墨ng)绱嶅绋�70×4%=2.8(钀厓)

銆愮瓟妗堛€慉

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鎿�(j霉)銆傝▓绋呬緷鎿�(j霉)鍙€冩叜鍏跺児鏍肩殑宸锛屼簰鎻涘児鏍间笉鐩哥瓑鐨�锛岀敱澶氫氦浠樿波骞ｃ€佸鐗�銆佺劇褰㈣硣鐢�(ch菐n)鎴栧叾浠栫稉(j墨ng)婵熷埄鐩婄殑涓€鏂圭钩绱嶅绋�;浜掓彌鍍规牸鐩哥瓑鐨勶紝鍏嶅緛濂戠▍銆傚洜姝わ紝鐢辩帇鏌愮钩绱�銆傝▓绋呬緷鎿�(j霉)鐐哄児鏍肩殑宸閮ㄥ垎锛屾噳(y墨ng)绱嶇▍椤嶈▓绋呬緷鎿�(j霉)×绋呯巼=(70-50)×4%=0.8(钀厓)銆�

3-2021骞�9鏈堢敳閰掑粻鍙楁墭鐐轰箼閰掑簵鍔犲伐10鍣哥厂椋熺櫧閰�,涔欓厭搴楁彁渚涘師鏉愭枡鎴愭湰500 000鍏�锛岀敳閰掑唬鏀跺彇涓嶅惈澧炲€肩▍,鍔犲伐璨�60000鍏�锛岀敳閰掑粻鍚岄鐧介厭涓嶅惈澧炲€肩▍鍞児90 000鍏�/鍣�銆傚凡鐭�锛屾秷璨荤▍姣斾緥绋呯巼鐐�20%锛屽畾椤嶇▍鐜囩偤0.5鍏�/500鍏�,1鍣�=1000鍗冨厠銆傝▓绠楃敳閰掑粻瑭茬瓎妤�(y猫)鍕�(w霉)鎳�(y墨ng)浠ｆ敹浠ｇ钩娑堣不绋呯▍椤嶇殑涓嬪垪绠楀紡涓紝姝ｇ⒑鐨勬槸

A.10× 90 000 × 20%+10×1000×2×0.5=190 000(鍏�)

B.(500 000+60 000)÷ (1-20%)×20%+10X1 000×2×0.5=150 000(鍏�)

D. (500 000+60 000+10×1000×2×0.5)÷ (1-20%)×20%=142500(鍏�)

D.500 000 ×20%H10X1000X2×0.5=110 000鍏�)

銆愮瓟妗堛€慉

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(2)鑷厭鐨勬秷璨荤▍瀵﹁寰�(f霉)鍚堣▓寰�,鎳�(y墨ng)绱嶆秷璨荤▍椤�-鍙楁墭鏂瑰悓椤炴秷璨诲搧涓嶅惈绋呴姺鍞×娑堣不绋呮瘮渚嬬▍鐜�+濮旀墭鍔犲伐鏁�(sh霉)閲�×娑堣不绋呭畾绛风▍鐜囥€�

4-鏌愪笂甯傚叕鍙哥附缍�(j墨ng)鐞嗛煋鏌�2019骞存瘡鏈堟噳(y墨ng)鐧�(f膩)宸ヨ硣30000鍏�锛屾瘡鏈堟笡闄よ不鐢�5000鍏冿紝“涓夐毆涓€閲�”绛夊皥闋呮墸闄ょ偤4500鍏�锛屽亣瑷�(sh猫)闊撴煇浜彈瀛愬コ鏁欒偛銆佺灮椁�(y菐ng)鑰佷汉鍏╅爡灏堥爡闄勫姞鎵ｉ櫎鍏辫▓2000鍏�锛屾矑鏈夋笡鍏嶆敹鍏ュ強娓涘厤绋呴绛夋儏娉�銆傚墖闊撴煇2020骞�1鏈堟噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻冲€嬩汉鎵€寰楃▍( )鍏�銆�

A.580

B.850

C.555

D.700

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A. (600+80)×(1-30%) ×1.2%=5.712(钀�)

B. (600-50)(1-30%)×1.2%=4.62(钀厓)

C.600x (1-30%)×1.2%=5.04(钀厓)

D.(600+80-50)×(1-30%)×1.2%=5.292(钀厓)

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