绶ㄨ集鎺ㄨ枽锛�2020骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€婄▍娉曘€嬮珮闋婚尟(cu貌)椤屽尟绺�

11銆佹牴鎿�(j霉)鐕�(y铆ng)妤�(y猫)绋呮毇琛屾渚嬬殑瑕�(gu墨)瀹�锛屼互涓嬭娉曟纰虹殑鏄�( )銆�

A. 鑸┖鍦伴潰鏈嶅嫏(w霉)鎸夌収鏈嶅嫏(w霉)妤�(y猫)绋呯洰绻崇磵鐕�(y铆ng)妤�(y猫)绋�

B. 閬�(y霉n)杓镐紒妤�(y猫)鍑虹鑸硅埗鐨勬敹鍏ユ寜鐓ч亱(y霉n)杓告キ(y猫)寰佹敹鐕�(y铆ng)妤�(y猫)绋�

C. 鎼妤�(y猫)鍕�(w霉)鎸夌収鏈嶅嫏(w霉)妤�(y猫)寰佹敹鐕�(y铆ng)妤�(y猫)绋�

D. 浠ｈ睛闆讳俊宸ョ▼妤�(y猫)鍕�(w霉)鎸夌収寤虹瓚妤�(y猫)绋呯洰绻崇磵鐕�(y铆ng)妤�(y猫)绋�

銆愮瓟妗堛€慏

閬搁爡(xi脿ng) A 锛氳埅绌哄湴闈㈡湇鍕�(w霉)灞氦閫氶亱(y霉n)杓告キ(y猫);閬搁爡(xi脿ng) B 锛� 閬�(y霉n)杓镐紒妤�(y猫)鍑虹鑸硅埗鎸変粈涔堢▍鐩緛鏀剁嚐(y铆ng)妤�(y猫)绋呬笉鑳戒竴姒傝€岃珫锛屽叾鏈熺銆佺▼绉熸キ(y猫)鍕�(w霉)鎸夌収姘翠笂閬�(y霉n)杓告キ(y猫)寰佹敹鐕�(y铆ng)妤�(y猫)绋�锛屼絾鏄厜绉熸キ(y猫)鍕�(w霉)鎳�(y墨ng)鎸夌収鏈嶅嫏(w霉)妤�(y猫)鐨勭璩冩キ(y猫)寰佹敹鐕�(y铆ng)妤�(y猫)绋�;閬搁爡(xi脿ng) C锛氭惉瀹舵キ(y猫)鍕�(w霉)鎸夌収浜ら€氶亱(y霉n)杓告キ(y猫)(浜ら€氶亱(y霉n)杓歌紨鍔╂キ(y猫))寰佹敹鐕�(y铆ng)妤�(y猫)绋�銆�

12銆佽兘缍(h霉)绋呮硶鐨勭┅(w臎n)瀹氭€у拰鍙爯(y霉)娓�(c猫)鎬�锛屼娇绱嶇▍浜鸿兘鍦ㄧ煡閬撶磵绋呯祼(ji茅)鏋滅殑鍓嶆彁涓嬪仛鍑虹浉鎳�(y墨ng)鐨勭稉(j墨ng)婵�(j矛)姹虹瓥锛屼互浣跨▍鏀惰(di脿o)绡€(ji茅)

浣滅敤鏈夋晥鐨勭▍娉曞師鍓囨槸( )銆�

A. 瀵�(sh铆)璩�(zh矛)瑾茬▍鍘熷墖

B. 绋呮敹娉曞畾鍘熷墖

C. 娉曞緥涓嶆函鍙婁互寰€鍘熷墖

D. 鏂版硶鍎�(y艒u)浜庤垔娉曞師鍓�

銆愯€冮粸(di菐n)銆戠▍娉曠殑鍘熷墖

銆愮瓟妗堛€慍

銆愰洠鏄撶▼搴︺€戔槄鈽�

銆愯В鏋愩€戞硶寰嬩笉婧強浠ュ線鍘熷墖鏄禃澶у鏁�(sh霉)鍦�(gu贸)瀹舵墍閬靛惊鐨勬硶寰嬫妧琛�(sh霉)绋嬪簭鍘熷墖銆傚湪绋呮硶闋�(l菒ng)鍩熷爡(ji膩n)鎸侀€欎竴鍘熷墖锛岃兘缍(h霉)绋呮硶鐨勭┅(w臎n)瀹氭€у拰鍙爯(y霉)娓�(c猫)鎬�锛屼娇绱嶇▍浜鸿兘鍦ㄧ煡閬撶祼(ji茅)鏋滅殑鍓嶆彁涓嬪仛鍑虹浉鎳�(y墨ng)鐨勭稉(j墨ng)婵�(j矛)姹虹瓥锛岀▍鏀剁殑瑾�(di脿o)绡€(ji茅)浣滅敤鎵嶆渻(hu矛)杓冪偤鏈夋晥銆�

13銆侀棞(gu膩n)浜庡寘瑁濈墿鎶奸噾浠ヤ笅琛ㄨ堪涓嶆纰虹殑鏄�( )銆�

A. 鍖呰鐗╂娂閲戞檪(sh铆)闁撳湪 1 骞翠互鍏�(n猫i)锛屽張鏈亷鏈熺殑锛屼笉骞跺叆閵峰敭椤嶅緛绋�

B. 鍥犻€炬湡鏈敹鍥炲寘瑁濈墿涓嶅啀閫€閭勭殑鎶奸噾锛屾噳(y墨ng)鎸夋墍鍖呰璨ㄧ墿鐨勯仼鐢ㄧ▍鐜囪▓(j矛)绠楅姺闋�(xi脿ng)绋呴

C. 灏�(du矛)鏀跺彇 1 骞翠互涓婄殑鎶奸噾锛屽彲浠ヤ笉骞朵汉閵峰敭椤嶅緛绋�銆�

D. 鍖呰鐗╂娂閲戝湪閵疯波鏅�(sh铆)浣滅偤鍍�(ji脿)澶栬不(f猫i)鐢ㄥ苟浜洪姺鍞瑷�(j矛)绠楅姺闋�(xi脿ng)绋呴銆�

銆愯€冮粸(di菐n)銆戝寘瑁濈墿鎶奸噾鐨勭磵绋呰(gu墨)瀹�

銆愮瓟妗堛€慍

銆愰洠鏄撶▼搴︺€戔槄鈽�

銆愯В鏋愩€戝洜閫炬湡(1 骞寸偤闄�)鏈敹鍥炲寘瑁濈墿涓嶅啀閫€閭勭殑鎶奸噾锛屾噳(y墨ng)骞跺叆閵峰敭椤嶅緛绋�銆�

14銆佹煇閫�(j矛n)鍑哄彛鍏徃 2011 骞� 8 鏈堥€�(j矛n)鍙ｄ竴鎵硅波鐗�锛岄棞(gu膩n)绋呯▍鐜囩偤 10%锛屾垚浜ゅ児(ji脿)鏍� 35 钀�(w脿n)鍏�锛岃┎璨ㄧ墿閬�(y霉n)鎶垫垜鍦�(gu贸)杓稿叆鍦伴粸(di菐n)璧峰嵏鍓嶇櫦(f膩)鐢熺殑閬�(y霉n)璨�(f猫i) 5 钀�(w脿n)鍏�锛屼繚闅�(xi菐n)璨�(f猫i)鐒�(w煤)娉曠⒑瀹�锛岃捣鍗稿悗鐧�(f膩)鐢熼亱(y霉n)璨�(f猫i) 0.4 钀�(w脿n)鍏冦€傝┎鍏徃閫�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)绻崇磵鐨勯棞(gu膩n)绋呯偤( )钀�(w脿n)鍏�銆�

A. 4.O5

B. 4.12

C. 4.01

D. 4

銆愯€冮粸(di菐n)銆戦€�(j矛n)鍙ｉ棞(gu膩n)绋呯殑瑷�(j矛)绠�

銆愮瓟妗堛€慍

銆愰洠鏄撶▼搴︺€戔槄

銆愯В鏋愩€戦棞(gu膩n)绋呭畬绋呭児(ji脿)鏍�=35+5+(35+5)×3‰=40.12(钀�(w脿n)鍏�)鎳�(y墨ng)绱嶉€�(j矛n)鍙ｇ挵(hu谩n)绡€(ji茅)闂�(gu膩n)绋�=40.12×10%=4.01(钀�(w脿n)鍏�)

15銆佺磵绋呬汉閵峰敭鐨勪笅鍒楄嚜鐢�(ch菐n)璨ㄧ墿涓�锛屽(sh铆)琛屽鍊肩▍鍗冲緛鍗抽€€ 100%鏀跨瓥鐨勬槸( )銆�

A. 缈绘柊杓儙

B. 鍐嶇敓姘�

C. 浠ヤ汉鐧�(f膩)鐐哄叏閮ㄥ師鏂欑敓鐢�(ch菐n)鐨勫亣鐧�(f膩)

D. 铻嶈硣鎬у敭鍚庡洖绉熸キ(y猫)鍕�(w霉)涓壙绉熸柟鍑哄敭璩囩敘(ch菐n)鐨勮鐐�

銆愮瓟妗堛€慍

缈绘柊杓儙銆佸啀鐢熸按鍏嶅緛澧炲€肩▍;铻嶈硣鎬у敭鍚庡洖绉熸キ(y猫)鍕�(w霉)涓壙绉熸柟鍑哄敭璩囩敘(ch菐n)鐨勮鐐�锛屼笉灞簬澧炲€肩▍鍜岀嚐(y铆ng)妤�(y猫)绋呯殑寰佹敹鑼冨湇锛屼笉寰佹敹澧炲€肩▍鍜岀嚐(y铆ng)妤�(y猫)绋�銆備互浜虹櫦(f膩)鐐哄師鏂欑敓鐢�(ch菐n)鐨勫亣鐧�(f膩)(鐢熺敘(ch菐n)鍘熸枡涓� 90%浠ヤ笂鐐轰汉鐧�(f膩))瀵�(sh铆)琛屽鍊肩▍鍗冲緛鍗抽€€ 100%鐨勬斂绛�銆�

16銆佷笅鍒楅棞(gu膩n)浜庡€�(g猫)浜鸿綁(zhu菐n)璁撻檺鍞偂鍊�(g猫)浜烘墍寰楃▍寰佹敹鏂规硶鐨勮〃杩颁腑锛屾纰虹殑鏄�( )銆�

A. 鍊�(g猫)浜鸿綁(zhu菐n)璁撻檺鍞偂鍙栧緱鐨勬墍寰楁寜鐓�“宸ヨ硣銆佽柂閲戞墍寰�”瑷�(j矛)绠楃钩绱嶅€�(g猫)浜烘墍寰楃▍

B. 闄愬敭鑲″湪瑙ｇ鍓嶈澶氭杞�(zhu菐n)璁撶殑锛岃綁(zhu菐n)璁撴柟姣忎竴娆¤綁(zhu菐n)璁撴墍寰楀潎鎳�(y墨ng)鎸夎(gu墨)瀹氱钩绱嶅€�(g猫)浜烘墍寰楃▍

C. 绱嶇▍浜鸿綁(zhu菐n)璁撻檺鍞偂鏈兘鎻愪緵瀹屾暣銆佺湡瀵�(sh铆)鐨勯檺鍞偂鍘熷€兼啈璀夌殑锛屼笉鑳芥簴(zh菙n)纰鸿▓(j矛)绠楅檺鍞偂鍘熷€肩殑锛岀▍鍕�(w霉)姗�(j墨)闂�(gu膩n)涓€寰嬫寜鐓ц綁(zhu菐n)璁撴敹鍏ョ殑 20%鏍稿畾闄愬敭鑲″師鍊煎強鍚堢悊璨�(f猫i)鐢�

D. 闄愬敭鑲¤綁(zhu菐n)璁撴墍寰楀€�(g猫)浜烘墍寰楃▍鐢辩磵绋呬汉灞呬綇鍦扮▍鍕�(w霉)姗�(j墨)闂�(gu膩n)璨�(f霉)璨�(z茅)寰佹敹绠＄悊

銆愯€冮粸(di菐n)銆戝€�(g猫)浜烘墍寰楃▍鏈夐棞(gu膩n)鍊�(g猫)浜鸿綁(zhu菐n)璁撻檺鍞偂鐨勫緛鏀惰(gu墨)瀹�

銆愮瓟妗堛€態

銆愰洠鏄撶▼搴︺€戔槄

銆愯В鏋愩€戦伕闋�(xi脿ng) A锛氬€�(g猫)浜鸿綁(zhu菐n)璁撻檺鍞偂鍙栧緱鐨勬墍寰楁寜鐓�“璨�(c谩i)鐢�(ch菐n)杞�(zhu菐n)璁撴墍寰�”瑷�(j矛)绠楃钩绱嶅€�(g猫)浜烘墍寰楃▍;閬搁爡(xi脿ng) C锛氱磵绋呬汉杞�(zhu菐n)璁撻檺鍞偂鏈兘鎻愪緵瀹屾暣銆佺湡瀵�(sh铆)鐨勯檺鍞偂鍘熷€兼啈璀夌殑锛屼笉鑳芥簴(zh菙n)纰鸿▓(j矛)绠楅檺鍞偂鍘熷€肩殑锛岀▍鍕�(w霉)姗�(j墨)闂�(gu膩n)涓€寰嬫寜鐓ц綁(zhu菐n)璁撴敹鍏ョ殑 15%鏍稿畾闄愬敭鑲″師鍊煎強鍚堢悊璨�(f猫i)鐢�;閬搁爡(xi脿ng) D锛氶檺鍞偂鍊�(g猫)浜烘墍寰楃▍鐢辫瓑鍒告(j墨)妲�(g貌u)鎵€鍦ㄥ湴涓荤绋呭嫏(w霉)姗�(j墨)闂�(gu膩n)璨�(f霉)璨�(z茅)寰佹敹绠＄悊銆�

17銆佷互涓嬪爆浜庢毇涓嶅緱浣滅偤澧炲€肩▍閫�(j矛n)闋�(xi脿ng)绋呴鎶垫墸鎲戣瓑鐨勬儏褰㈢殑鏄�( )

A. 鐒�(w煤)娉曡獚(r猫n)璀�

B. 閲嶅京(f霉)瑾�(r猫n)璀�

C. 璀�(sh铆)鍒ヨ櫉(h脿o)瑾�(r猫n)璀変笉绗�

D. 铏�(h脿o)纰艰獚(r猫n)璀変笉绗�

銆愮瓟妗堛€態 鐣�

18銆佹煇鏈ㄥ埗鍝佸叕鍙�(灏忚(gu墨)妯＄磵绋呬汉)鍦� 2010 骞� 1 鏈堢敓鐢�(ch菐n)閵峰敭楂樻獢涓€娆℃€ф湪鍒剁瀛� 1000 绠�锛屽惈绋呭敭鍍�(ji脿)姣忕 800 鍏�;鐐虹敓鐢�(ch菐n)楂樻獢涓€娆℃€ф湪绛疯€楃敤澶栬臣(g貌u)鐨勪竴娆℃€ф湪绛� 1200 绠�锛屼笉鍚▍鍍�(ji脿) 350 鍏�/绠便€傚墖 2010 骞� 1 鏈堣┎鏈ㄥ埗鍝佸叕鍙告噳(y墨ng)绻崇磵鐨勫鍊肩▍鍜屾秷璨�(f猫i)绋呭悎瑷�(j矛)鐐�( )銆�(鏈ㄥ埗涓€娆℃€х瀛愮殑娑堣不(f猫i)绋呯▍鐜囩偤 5%)

A. 28535.92 鍏�

B. 58027.35 鍏�

C. 41135.92 鍏�

D. 62135.92 鍏�

銆愯€冮粸(di菐n)銆戞秷璨�(f猫i)绋呯▍椤嶈▓(j矛)绠�

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銆愰洠鏄撶▼搴︺€戔槄鈽呪槄

銆愯В鏋愩€戜互澶栬臣(g貌u)鎴栧鎵樺姞宸ユ敹鍥炵殑宸茬▍鏈ㄥ埗-娆℃€х瀛愮偤鍘熸枡鐢熺敘(ch菐n)鐨勬湪鍒�-娆℃€х瀛�锛屾簴(zh菙n)浜堟寜鐣�(d膩ng)鏈熺敓鐢�(ch菐n)闋�(l菒ng)鐢ㄦ暩(sh霉)閲忓緸娑堣不(f猫i) 绋� 鎳�(y墨ng) 绱� 绋� 椤� 涓� 鎵� 闄� 鍘� 鏂� 宸� 绱� 鐨� 娑� 璨�(f猫i) 绋� 绋� 娆� 銆� 鎳�(y墨ng) 绱� 澧� 鍊� 绋� 鍜� 娑� 璨�(f猫i) 绋� 鍚� 瑷�(j矛)=1000×800÷(1+3%)×3%+[lO00×800÷(1+3%)×5%-l200×350×5%]=41135.92(鍏�)

19銆佹煇鑸婃(j墨)鍕�(d貌ng)杌婁氦鏄撳叕鍙�(澧炲€肩▍涓€鑸磵绋呬汉)2013 骞� 3 鏈堟敹璩�(g貌u)鑸婃(j墨)鍕�(d貌ng)杌� 50 杓�锛屾敮浠樻敹璩�(g貌u)娆� 350 钀�(w脿n)鍏�;閵峰敭鑸婃(j墨)鍕�(d貌ng)杌� 60 杓�锛屽彇寰楀惈绋呴姺鍞敹鍏� 480 钀�(w脿n)鍏�锛屽悓鏅�(sh铆)鍗�(xi茅)鍔╁鎴惰睛鐞嗚粖杓涢亷鎴舵墜绾�(x霉)锛屽彇寰楁敹鍏� 3 钀�(w脿n)鍏�銆�2013 骞� 3 鏈堣┎鑸婃(j墨)鍕�(d貌ng)杌婁氦鏄撳叕鍙告噳(y墨ng)绻崇磵澧炲€肩▍( )钀�(w脿n)鍏冦€�

A. 9.23

B. 9.29

C. 18.58

D. 70.18

銆愮瓟妗堛€態

涓€鑸磵绋呬汉閵峰敭鑸婅波鎸夌啊(ji菐n)鏄撹睛娉曚緷鐓� 4%寰佹敹鐜囨笡鍗婂緛鏀跺鍊肩▍銆傛噳(y墨ng)绱嶅鍊肩▍=(480+3)÷(1+4%)×4%/2=9.29(钀�(w脿n)鍏�)銆�

20銆佹煇寤ｅ憡缍�(j墨ng)鐕�(y铆ng)鍏徃鏌愭湀浠藉彇寰楀唬鍛婃キ(y猫)鍕�(w霉)鏀跺叆 30 钀�(w脿n)鍏�锛屽唬鍛婁唬鐞嗘敹鍏� 15 钀�(w脿n)鍏�锛屾敮浠樼郸鏌愬宸ュ粻寤ｅ憡鐗屽埗浣滆不(f猫i) 8钀�(w脿n)鍏冿紝鏀粯绲﹂浕瑕栬嚭(t谩i)寤ｅ憡鐧�(f膩)甯冭不(f猫i) 10 钀�(w脿n)鍏�锛屾敹鍙栧唬鍛婅磰鍔╄不(f猫i) 2 钀�(w脿n)鍏冦€傝┎鍏徃鐣�(d膩ng)鏈堟噳(y墨ng)绱嶇嚐(y铆ng)妤�(y猫)绋呯偤( )钀�(w脿n)鍏�銆�

A. 1.35

B. 1.75

C. 1.85

D. 2.25

銆愮瓟妗堛€慍

寤ｅ憡浠ｇ悊妤�(y猫)鐨勪唬鐞嗚€呭悜濮旀墭鏂规敹鍙栫殑鍏ㄩ儴?j墨)r(ji脿)娆惧拰鍍�(ji脿)澶栬不(f猫i)鐢ㄦ笡鍘讳粯绲﹀唬鍛婄櫦(f膩)甯冭€呯殑寤ｅ憡鐧�(f膩)甯冭不(f猫i)鍚庣殑浣欓鐐虹嚐(y铆ng)妤�(y猫)椤�锛屾敹鍙栧唬鍛婅磰鍔╄不(f猫i)涔熸噳(y墨ng)骞跺叆瑷�(j矛)绋呯嚐(y铆ng)妤�(y猫)椤�锛屾噳(y墨ng)绱嶇嚐(y铆ng)妤�(y猫)绋�=(30+15+2-10)×5%=1.85(钀�(w脿n)鍏�)

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