1銆佺敳鍏徃浠ヤ汉姘戝梗浣滅偤瑷樿超鏈綅骞�锛屽皪鏈熸湯瀛樿波鎸夋垚鏈垏鍙畩鐝�(xi脿n)鍑堝€煎浣庤▓鍍�銆�2015骞�5鏈�1鏃�锛岀敳鍏徃閫插彛涓€鎵瑰晢鍝侊紝鍍规鐐�200钀編鍏�锛岀暥(d膩ng)鏃ュ嵆鏈熷尟鐜囩偤1缇庡厓=6.1浜烘皯骞ｅ厓銆�2015骞�12鏈�31鏃�锛岀敳鍏徃瑭叉壒鍟嗗搧涓粛鏈�50%灏氭湭鍑哄敭锛屽彲璁婄従(xi脿n)鍑堝€肩偤90钀編鍏�锛岀暥(d膩ng)鏃ュ嵆鏈熷尟鐜囩偤1缇庡厓=6.2浜烘皯骞ｅ厓銆備笉鑰冩叜鍏朵粬鍥犵礌锛�2015骞�12鏈�31鏃�锛岃┎鎵瑰晢鍝佹湡鏈▓鍍瑰皪鐢插叕鍙稿埄娼ょ附椤嶇殑褰遍熆閲戦鐐�(銆€銆€)钀汉姘戝梗鍏冦€�

A.娓涘皯104

B.澧炲姞104

C.澧炲姞52

D.娓涘皯52

銆愮瓟妗堛€慏

銆愯В鏋愩€戞湡鏈祼(ji茅)瀛樺晢鍝佸彲璁婄従(xi脿n)鍑堝€�=90×6.2=558(钀汉姘戝梗鍏�)锛屾湡鏈瓨璨ㄦ垚鏈�=200×6.1×50%=610(钀汉姘戝梗鍏�)锛屾湡鏈瓨璨ㄧ⒑瑾嶈硣鐢�(ch菐n)娓涘€兼悕澶�=610-558=52(钀汉姘戝梗鍏�)锛屾笡灏戝埄娼ょ附椤�52钀汉姘戝梗鍏�锛岄伕闋匘姝ｇ⒑銆�

澶氶爡閬告搰椤�

1銆佺敳鑲′唤鏈夐檺鍏徃(浠ヤ笅绨＄ū“鐢插叕鍙�”)2017骞村害璨″嫏(w霉)鍫卞憡缍�(j墨ng)钁ｄ簨鏈冩壒婧�(zh菙n)灏嶅鍏竷鐨勬棩鏈熺偤2018骞�3鏈�30鏃�锛屽闅涘皪澶栧叕甯冪殑鏃ユ湡鐐�2018骞�4鏈�3鏃�銆傜敳鍏徃2018骞�1鏈�1鏃ヨ嚦4鏈�3鏃ョ櫦(f膩)鐢熺殑涓嬪垪浜嬮爡涓�锛屾噳(y墨ng)鐣�(d膩ng)浣滅偤璩囩敘(ch菐n)璨犲偟琛ㄦ棩鍚庝簨闋呬腑鐨勮(di脿o)鏁翠簨闋呯殑鏈�(銆€銆€)銆�

A.3鏈�1鏃ョ櫦(f膩)鐝�(xi脿n)2017骞�10鏈堟帴鍙楁崘璐堢嵅寰楃殑涓€闋呭浐瀹氳硣鐢�(ch菐n)灏氭湭鍏ヨ超

B.3鏈�11鏃ヨ嚚鏅傝偂鏉卞ぇ鏈冩焙璀拌臣璨蜂箼鍏徃51%鐨勮偂娆�(qu谩n)骞朵簬4鏈�2鏃ュ煼(zh铆)琛屽畬鐣�

C.3鏈�10鏃ョ敳鍏徃琚硶闄㈠垽姹烘晽瑷村苟瑕佹眰鏀粯璩犳1000钀厓锛屽皪姝ら爡瑷磋鐢插叕鍙稿凡浜�2017骞村勾鏈⒑瑾嶉爯(y霉)瑷堣矤鍌�800钀厓

D.2鏈�1鏃ヨ垏涓佸叕鍙哥敖瑷傜殑鍌靛嫏(w霉)閲嶇祫鍗�(xi茅)璀板煼(zh铆)琛屽畬鐣�锛岃┎鍌靛嫏(w霉)閲嶇祫鍗�(xi茅)璀扮郴鐢插叕鍙镐簬2018骞�1鏈�5鏃ヨ垏涓佸叕鍙哥敖瑷�

銆愮瓟妗堛€慉C

銆愯В鏋愩€戦伕闋匒锛岃硣鐢�(ch菐n)璨犲偟琛ㄦ棩鍚庢湡闁撶櫦(f膩)鐝�(xi脿n)閲嶈鐨勫墠鏈熸渻瑷堝樊閷�锛屽爆浜庤硣鐢�(ch菐n)璨犲偟琛ㄦ棩鍚庤(di脿o)鏁翠簨闋�;閬搁爡C锛岃硣鐢�(ch菐n)璨犲偟琛ㄦ棩鍚庢湡闁撳皪璩囩敘(ch菐n)璨犲偟琛ㄦ棩宸茬稉(j墨ng)瀛樺湪鐨勪簨闋呮彁渚涙柊鐨勮瓑鎿�(j霉)锛屽爆浜庤硣鐢�(ch菐n)璨犲偟琛ㄦ棩鍚庤(di脿o)鏁翠簨闋�銆�

2銆佺敳鍏徃2014骞�12鏈堣臣鍏ヤ竴闋呯鐞嗙敤鍥哄畾璩囩敘(ch菐n)锛屾垚鏈偤1200钀厓锛屾姌鑸婂勾闄愮偤10骞达紝閲囩敤骞撮檺骞冲潎娉曡▓鎻愭姌鑸�锛岄爯(y霉)瑷堝噲娈樺€肩偤闆讹紝鏈冭▓鑸囩▍娉曡(gu墨)瀹氫竴鑷�;2017骞�4鏈�1鏃�锛岀敳鍏徃钁ｄ簨鏈冧綔鍑烘焙璀帮細灏囧叾鍥哄畾璩囩敘(ch菐n)鐨勬姌鑸婂勾闄愮敱10骞磋(di脿o)鏁寸偤6骞达紝闋�(y霉)瑷堝噲娈樺€艰(di脿o)鏁寸偤30钀厓;鐢插叕鍙搁噰鐢ㄨ硣鐢�(ch菐n)璨犲偟琛ㄥ偟鍕�(w霉)娉曟牳绠�锛岄仼鐢ㄧ殑鎵€寰楃▍绋呯巼鐐�25%銆傚亣瑷�(sh猫)涓嶈€冩叜鍏朵粬鍥犵礌锛屼笅鍒楅棞(gu膩n)浜庝笂杩拌畩鏇寸殑鏈冭▓铏曠悊琛ㄨ堪姝ｇ⒑鐨勬湁(銆€銆€)銆�

A.2017骞磋▓鎻愮殑鎶樿垔椤嶇偤180钀厓

B.2017骞存寜鐓х▍娉曡(gu墨)瀹氳▓绠楁姌鑸婇鐐�120钀厓

C.2017骞寸⒑瑾嶉仦寤舵墍寰楃▍璩囩敘(ch菐n)22.5钀厓

D.鏈冭▓浼拌▓璁婃洿褰遍熆2017骞村噲鍒╂饯-67.5钀厓

銆愮瓟妗堛€態CD

銆愯В鏋愩€戦伕闋匒锛屾埅鑷�2017骞�3鏈�31鏃ョ殑绱▓鎶樿垔椤�=1200÷10×2+1200÷10×3/12=270(钀厓);鎴嚦2017骞�3鏈�31鏃ョ殑璩潰鍍瑰€�=1200-270=930(钀厓);2017骞�4鏈�1鏃ヨ嚦2017骞�12鏈�31鏃ヨ▓鎻愮殑鎶樿垔椤�=(930-30)÷(6×12-2×12-3)×9=180(钀厓);2017骞磋▓鎻愮殑鎶樿垔椤�=1200÷10×3/12+180=210(钀厓);閬搁爡B锛�2017骞存寜鐓х▍娉曡(gu墨)瀹氳▓绠楃殑鎶樿垔椤�=1200÷10=120(钀厓);閬搁爡C锛�2017骞�12鏈�31鏃ヨ┎鍥哄畾璩囩敘(ch菐n)璩潰鍍瑰€�=1200-270-180=750(钀厓)锛岃▓绋呭熀绀�(ch菙)=1200-1200÷10×3=840(钀厓)锛岃超闈㈠児鍊煎皬浜庤▓绋呭熀绀�(ch菙)锛岀⒑瑾嶉仦寤舵墍寰楃▍璩囩敘(ch菐n)=(840-750)×25%=22.5(钀厓);閬搁爡D锛屾渻瑷堜及瑷堣畩鏇村皪2017骞村噲鍒╂饯鐨勫奖闊�=-(210-120)×(1-25%)=-67.5(钀厓)銆�

鍒ゆ柗椤�

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銆愮瓟妗堛€戦尟

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2銆佸牨鍛婃湡鍏�(n猫i)澧炲姞瀛愬叕鍙�锛屽湪绶ㄥ埗鍚堝苟鐝�(xi脿n)閲戞祦閲忚〃鏅傦紝鎳�(y墨ng)鐣�(d膩ng)灏囪┎瀛愬叕鍙稿悎骞剁暥(d膩ng)鏃ヨ嚦鍫卞憡鏈熸湡鏈殑鐝�(xi脿n)閲戞祦閲忕磵鍏ュ悎骞剁従(xi脿n)閲戞祦閲忚〃銆�(銆€銆€)

銆愮瓟妗堛€戦尟

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