榛�(di菐n)鎿婃煡鐪�:2019涓礆(j铆)瀵╄▓(j矛)甯€婂瑷�(j矛)灏堟キ(y猫)鐩搁棞(gu膩n)鐭ヨ瓨(sh铆)銆嬬鍗佷簩绔犵繏(x铆)椤�

鐭ヨ瓨(sh铆)榛�(di菐n)銆€瀛樿波

銆愪緥椤�·鍠€�2010骞�12鏈�31鏃�锛屾煇浼佹キ(y猫)涔欏瓨璨ㄧ殑瀵�(sh铆)闅涙垚鏈偤100钀�(w脿n)鍏�锛屽姞宸ヨ┎瀛樿波鑷冲畬宸ョ敘(ch菐n)鎴愬搧浼拌▓(j矛)閭勫皣鐧�(f膩)鐢熸垚鏈偤20钀�(w脿n)鍏�锛屼及瑷�(j矛)閵�(xi膩o)鍞不(f猫i)鐢ㄥ拰鐩搁棞(gu膩n)绋呰不(f猫i)鐐�2钀�(w脿n)鍏�锛屼及瑷�(j矛)鐢�(ch菐n)鎴愬搧鍞児(ji脿)110钀�(w脿n)鍏�锛屼箼瀛樿波鐨勫競鍫�(ch菐ng)鍞児(ji脿)95钀�(w脿n)鍏冿紝鍋囧畾涔欏瓨璨ㄦ湀鍒�“瀛樿波璺屽児(ji脿)婧�(zh菙n)鍌�”绉戠洰浣欓鐐�10锛�2010骞�12鏈�31鏃ユ噳(y墨ng)瑷�(j矛)鎻愮殑瀛樿波璺屽児(ji脿)婧�(zh菙n)鍌欑偤(銆€)钀�(w脿n)鍏�銆�

A.-20

B.-10

C.0

D.2

銆庢纰虹瓟妗堛€廌

銆庣瓟妗堣В鏋愩€忓彲璁婄従(xi脿n)鍑堝€�=110-20-2=88钀�(w脿n)鍏�锛屾噳(y墨ng)鏈夊瓨璨ㄨ穼鍍�(ji脿)婧�(zh菙n)鍌�100-88=12钀�(w脿n)鍏�锛屾噳(y墨ng)瑷�(j矛)鎻愬瓨璨ㄨ穼鍍�(ji脿)婧�(zh菙n)鍌�=12-10=2钀�(w脿n)鍏�銆�

銆愪緥椤�·鍠€戜箼浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬紒妤�(y猫)銆傛湰鏈堣臣(g貌u)閫�(j矛n)鍘熸潗鏂�200鍏枻锛岃波娆剧偤6000鍏冿紝澧炲€肩▍鐐�1020鍏�;鐧�(f膩)鐢熺殑淇濋毆(xi菐n)璨�(f猫i)鐐�350鍏�锛屽叆搴�(k霉)鍓嶇殑鎸戦伕鏁寸悊璨�(f猫i)鐢ㄧ偤130鍏�;椹�(y脿n)鏀跺叆搴�(k霉)鏅�(sh铆)鐧�(f膩)鐝�(xi脿n)鏁�(sh霉)閲忕煭缂�10%锛岀稉(j墨ng)鏌ュ爆浜庨亱(y霉n)杓搁€斾腑鍚堢悊?y猫)p鑰椼€備箼浼佹キ(y猫)瑭叉壒鍘熸潗鏂欏(sh铆)闅涘柈浣嶆垚鏈偤姣忓叕鏂�(銆€)鍏�銆�

A.32.4

B.33.33

C.35.28

D.36

銆庢纰虹瓟妗堛€廌

銆庣瓟妗堣В鏋愩€忚臣(g貌u)鍏ュ師鏉愭枡鐨勫(sh铆)闅涚附鎴愭湰=6000+350+130=6480(鍏�)

瀵�(sh铆)闅涘叆搴�(k霉)鏁�(sh霉)閲�=200×(1-10%)=180(鍏枻)

鎵€浠ヤ箼浼佹キ(y猫)瑭叉壒鍘熸潗鏂欏(sh铆)闅涘柈浣嶆垚鏈�=6480/180=36(鍏�/鍏枻)銆�

銆愪緥椤�·鍠€戠敳鍏徃2011骞�6鏈堝垵灏堥杸(m茅n)鐢ㄤ簬鐢熺敘(ch菐n)涔欑敘(ch菐n)鍝佺殑A鏉愭枡绲�(ji茅)瀛橀噾椤嶇偤1 000鍏冿紝绲�(ji茅)瀛樻暩(sh霉)閲忕偤20鍏枻锛岄噰鐢ㄧЩ鍕�(d貌ng)鍔犳瑠(qu谩n)骞冲潎娉曡▓(j矛)鍍�(ji脿)銆傜暥(d膩ng)鏈堢浉闂�(gu膩n)妤�(y猫)鍕�(w霉)鍙婅硣鏂欏涓嬶細

(1)鐣�(d膩ng)鏈�10鏃ュ拰20鏃ュ垎鍒ラ噰璩�(g貌u)A鏉愭枡400鍏枻鍜�500鍏枻鍏ュ韩(k霉)锛屽柈浣嶆垚鏈垎鍒ョ偤52鍏冨拰53鍏�銆�

(2)鐣�(d膩ng)鏈�15鏃ュ拰25鏃ョ敓鐢�(ch菐n)杌�(ch膿)闁撳垎鍒ラ牁(l菒ng)鐢ˋ鏉愭枡380鍏枻鍜�400鍏枻銆�

(3)鏈堟湯绲�(ji茅)浣橝鏉愭枡閭勮兘鐢熺敘(ch菐n)涔欑敘(ch菐n)鍝�50浠�锛岄爯(y霉)瑷�(j矛)鐢熺敘(ch菐n)涔欑敘(ch菐n)鍝侀倓闇€鐧�(f膩)鐢熼櫎A鍘熸潗鏂欎互澶栫殑绺芥垚鏈偤2 700鍏冿紝闋�(y霉)瑷�(j矛)鐐洪姺(xi膩o)鍞箼鐢�(ch菐n)鍝佺櫦(f膩)鐢熺殑鐩搁棞(gu膩n)绋呰不(f猫i)绺介鐐�700鍏�銆�

(4)鏈堟湯A鏉愭枡鐨勫競鍫�(ch菐ng)鍞児(ji脿)鐐烘瘡鍏枻50鍏�;涔欑敘(ch菐n)鍝佺殑甯傚牬(ch菐ng)鍞児(ji脿)鐐烘瘡浠�200鍏冦€傛湀鍒滱鏉愭枡鍜屼箼鐢�(ch菐n)鍝佸潎鏈▓(j矛)鎻愯穼鍍�(ji脿)婧�(zh菙n)鍌�銆�

瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屼笉鑰冩叜鍏朵粬鍥犵礌锛屽洖绛斾笅鍒楃1椤岃嚦绗�2椤�銆�

(1)鐢插叕鍙�2011骞�6鏈堟湯A鏉愭枡鐨勭祼(ji茅)瀛樹綑椤嶇磩鏄�(銆€)銆�

A.7 000鍏�

B.7 410鍏�

C.7 350鍏�

D.7 500鍏�

銆庢纰虹瓟妗堛€廈

銆庣瓟妗堣В鏋愩€�10鏃ュ柈鍍�(ji脿)锛�(1 000+20 800)/(20+400)=51.90(鍏�);20鏃ュ柈鍍�(ji脿)锛�(2 076+26 500)/(40+500)=52.92(鍏�);鏈堟湯绲�(ji茅)瀛橀锛�52.92*140=7 410(鍏�)銆�

(2)鐢插叕鍙�2011骞�6鏈堟湯灏�(du矛)A鏉愭枡鎳�(y墨ng)瑷�(j矛)鎻愮殑璺屽児(ji脿)婧�(zh菙n)鍌欐槸(銆€)銆�

A.0 B.410鍏� C.350鍏� D.810鍏�

銆庢纰虹瓟妗堛€廌

銆庣瓟妗堣В鏋愩€廇鏉愭枡鍙畩鐝�(xi脿n)鍑堝€�=50×200-2 700-7 00=6 600(鍏�);鎳�(y墨ng)瑷�(j矛)鎻愯穼鍍�(ji脿)婧�(zh菙n)鍌欓噾椤�=7 410-6 600=810(鍏�)銆�

銆愪緥椤�·澶氥€�(2011骞村垵)涓嬪垪鍚勯爡(xi脿ng)涓紝灞簬浼佹キ(y猫)瀛樿波鐧�(f膩)鍑鸿▓(j矛)鍍�(ji脿)鏂规硶鐨勬湁(銆€)銆�

A.鍏堥€�(j矛n)鍏堝嚭娉�

B.鍊�(g猫)鍒ヨ▓(j矛)鍍�(ji脿)娉�

C.鏈堟湯涓€娆″姞娆�(qu谩n)骞冲潎娉�

D.绉诲嫊(d貌ng)鍔犳瑠(qu谩n)骞冲潎娉�

E.鎴愭湰鑸囧彲璁婄従(xi脿n)鍑堝€煎浣庢硶

銆庢纰虹瓟妗堛€廇BCD

銆庣瓟妗堣В鏋愩€忛伕闋�(xi脿ng)E鏄瓨璨ㄧ殑鏈熸湯瑷�(j矛)鍍�(ji脿)鏂规硶銆�

銆愪緥椤�·澶氥€戜笅鍒楀悇闋�(xi脿ng)涓�锛屽彲寮曡捣鏈熸湯瀛樿波璩潰鍍�(ji脿)鍊肩櫦(f膩)鐢熷娓涜畩鍕�(d貌ng)鐨勬湁(銆€)銆�

A.宸茬櫦(f膩)鍑哄晢鍝佷絾灏氭湭纰鸿獚(r猫n)閵�(xi膩o)鍞敹鍏�

B.宸茬⒑瑾�(r猫n)閵�(xi膩o)鍞敹鍏ヤ絾灏氭湭鐧�(f膩)鍑哄晢鍝�

C.瑷�(j矛)鎻愬瓨璨ㄨ穼鍍�(ji脿)婧�(zh菙n)鍌�

D.宸叉敹鍒扮櫦(f膩)绁ㄨ超鍠苟鏀粯璨ㄦ浣嗗皻鏈敹鍒版潗鏂�

E.鐐哄缓閫犲浐瀹氳硣鐢�(ch菐n)璩�(g貌u)鍏ュ皥闋�(xi脿ng)鐗╄硣

銆庢纰虹瓟妗堛€廈CD

銆庣瓟妗堣В鏋愩€忛伕闋�(xi脿ng)A锛氬凡鐧�(f膩)鍑哄晢鍝佷絾灏氭湭纰鸿獚(r猫n)鏀跺叆锛屼笉鏈�(hu矛)寮曡捣瀛樿波璩潰鍍�(ji脿)鍊肩櫦(f膩)鐢熻畩鍕�(d貌ng);閬搁爡(xi脿ng)E锛氱偤寤洪€犲浐瀹氳硣鐢�(ch菐n)璩�(g貌u)鍏ョ殑灏堥爡(xi脿ng)鐗╄硣涓嶅爆浜庡瓨璨ㄣ€�

銆愪緥椤�·澶氥€戜笅鍒楄垏瀛樿波鐩搁棞(gu膩n)鏈�(hu矛)瑷�(j矛)铏曠悊鐨勮〃杩颁腑锛屾纰虹殑鏈�(銆€)銆�

A.鎳�(y墨ng)鏀朵繚闅�(xi菐n)鍏徃瀛樿波鎼嶅け璩犲劅娆捐▓(j矛)鍏ュ叾浠栨噳(y墨ng)鏀舵

B.璩囩敘(ch菐n)璨�(f霉)鍌佃〃鏃ュ瓨璨ㄦ噳(y墨ng)鎸夋垚鏈垏鍙畩鐝�(xi脿n)鍑堝€煎浣庤▓(j矛)閲�

C.鎸夌鐞嗘瑠(qu谩n)闄愬牨(b脿o)缍�(j墨ng)鎵规簴(zh菙n)鐨勭洡(p谩n)鐩堝瓨璨ㄦ矕娓涚鐞嗚不(f猫i)鐢�

D.绲�(ji茅)杞�(zhu菐n)鍟嗗搧閵�(xi膩o)鍞垚鏈殑鍚屾檪(sh铆)杞�(zhu菐n)閵�(xi膩o)鍏跺凡瑷�(j矛)鎻愮殑瀛樿波璺屽児(ji脿)婧�(zh菙n)鍌�

E.鐩�(p谩n)铏у瓨璨ㄨ▓(j矛)鍏ョ鐞嗚不(f猫i)鐢�

銆庢纰虹瓟妗堛€廇BCD

銆庣瓟妗堣В鏋愩€忕洡(p谩n)铏у瓨璨ㄥ厛瑷�(j矛)鍏ュ緟铏曠悊璨�(c谩i)鐢�(ch菐n)鎼嶇泭锛屽緟鎵规簴(zh菙n)鍚庤▓(j矛)鍏ョ浉鎳�(y墨ng)鐨勬渻(hu矛)瑷�(j矛)绉戠洰銆�

銆愪緥椤�·澶氥€�(2012骞村垵)鎳�(y墨ng)瑷�(j矛)鍏ヤ紒妤�(y猫)瀛樿波鎴愭湰鐨勬湁( )銆�

A.鏉愭枡閲囪臣(g貌u)鍍�(ji脿)鏍�

B.鏉愭枡閫�(j矛n)鍙ｉ棞(gu膩n)绋�

C.鏉愭枡瑁濆嵏璨�(f猫i)鐢�

D.鑷劧鐏�(z膩i)瀹抽€犳垚鐨勬潗鏂欐悕澶�

E.璩�(g貌u)璨�(m菐i)鏉愭枡鐧�(f膩)鐢熺殑閬�(y霉n)杓镐繚闅�(xi菐n)璨�(f猫i)

銆庢纰虹瓟妗堛€廇BCE

鎻愮ず锛�2019鍚勭渷瀵╄▓(j矛)甯牨(b脿o)鍚嶅凡绲�(ji茅)鏉燂紝鍫�(b脿o)鍚嶆垚鍔熺殑鑰冪敓鍙€氶亷(gu貌) 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�鐛插彇2019涓嶅悓鐪佷唤鐨勫瑷�(j矛)甯簴(zh菙n)鑰冭瓑鎵撳嵃鏅�(sh铆)闁撶瓑鐩搁棞(gu膩n)鐭俊鎻愰啋銆�

鐠�(hu谩n)鐞冪恫(w菐ng)鏍″皬绶ㄥ弸鎯呮彁绀猴細鐠�(hu谩n)鐞冪恫(w菐ng)鏍″瑷�(j矛)甯€冭│闋婚亾鐐鸿€冪敓鐧�(f膩)甯�2019涓礆(j铆)瀵╄▓(j矛)甯€婂瑷�(j矛)灏堟キ(y猫)鐩搁棞(gu膩n)鐭ヨ瓨(sh铆)銆嬪瓨璨ㄧ繏(x铆)椤岋紝璜�(q菒ng)鎸佺簩(x霉)闂�(gu膩n)娉�!鏇存湁娴烽噺璩囨枡鍏嶈不(f猫i)閫�锛岄粸(di菐n)鎿婁笅鏂规寜閳曞厤璨�(f猫i)涓嬭級銆�