1.鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛�2013 骞� 5 鏈堝緸鍦嬪閫�(j矛n)鍙ｄ竴鎵归煶闊�锛屾捣闂�(gu膩n)鏍稿畾鐨勯棞(gu膩n)绋呭畬绋呭児鏍肩偤 117 钀厓锛岀钩绱嶉棞(gu膩n)绋� 11.7 钀厓銆傚凡鐭ュ鍊肩▍绋呯巼鐐� 17%锛岀敳鍏徃瑭茬瓎妤�(y猫)鍕�(w霉)鎳�(y墨ng)绻崇磵澧炲€肩▍绋呴鐨勪笅鍒楄▓绠椾腑锛屾纰虹殑鏄�( )銆�

A.117×17%=19.89(钀厓)

B.(117+11.7)×17%=21.879(钀厓)

C.117÷(1+17%)×17%=17(钀厓)

D.(117+11.7)÷(1+17%)×17%=18.7(钀厓)

銆愮瓟妗堛€態

銆愯В鏋愩€戠磵绋呬汉閫�(j矛n)鍙ｈ波鐗�锛岀劇璜栨槸涓€鑸磵绋呬汉閭勬槸灏忚(gu墨)妯＄磵绋呬汉锛屽潎鎳�(y墨ng)鎸夌収绲勬垚瑷堢▍鍍规牸鍜岃(gu墨)瀹氱殑绋呯巼鎴栧緛鏀剁巼瑷堢畻鎳�(y墨ng)绱嶇▍椤�锛屼笉鍏佽ū鎶垫墸鐧�(f膩)鐢熷湪澧冨鐨勪换浣曠▍閲戙€傜敳鍏徃鎳�(y墨ng)绻崇磵鐨勫鍊肩▍绋呴=(闂�(gu膩n)绋呭畬绋呭児鏍�+闂�(gu膩n)绋�)×澧炲€肩▍绋呯巼=(117+11.7)×17%=21.879(钀厓)銆�

銆愮煡璀橀粸銆戠鍥涚珷-绗竴绡€(ji茅)-澧炲€肩▍鎳�(y墨ng)绱嶇▍椤嶇殑瑷堢畻

2.2014 骞� 10 鏈堢敳鍏徃閫�(j矛n)鍙ｈ波鐗╀竴鎵�锛屾捣闂�(gu膩n)瀵╁畾璨ㄥ児鐐� 80 钀厓锛岄亱(y霉n)鎶垫垜鍦嬫捣闂�(gu膩n)鍓嶇櫦(f膩)鐢熺殑閬�(y霉n)杓歌不(f猫i)銆佷繚闅不(f猫i)绛夊叡瑷� 20 钀厓锛岀钩绱嶉棞(gu膩n)绋呯▍椤� 10 钀厓銆傚凡鐭ュ鍊肩▍绋呯巼鐐� 17%銆傜敳鍏徃鐣�(d膩ng)鏈堥€�(j矛n)鍙ｈ┎鎵硅波鐗╂噳(y墨ng)绻崇磵澧炲€肩▍绋呴鐨勪笅鍒楄▓绠椾腑锛屾纰虹殑鏄�()銆�

A.(80+10)×17%=15.3(钀厓)

B.(80+20)×17%=17(钀厓)

C. 80×17%=13.6(钀厓)

D.(80+20+10)×17%=18.7(钀厓)

銆愮瓟妗堛€慏

銆愯В鏋愩€戦€�(j矛n)鍙ｈ波鐗╃殑瀹岀▍鍍规牸鍖呮嫭閫�(j矛n)鍙ｈ波鍍瑰強璨ㄧ墿閬�(y霉n)鎶垫垜鍦嬮棞(gu膩n)澧冨収(n猫i)杓稿叆鍦伴粸璧峰嵏鍓嶇殑鍖呰璨�(f猫i)銆侀亱(y霉n)璨�(f猫i)銆佷繚闅不(f猫i)鍜屽叾浠栧嫗鍕�(w霉)璨�(f猫i)绛夈€傜磵绋呬汉閫�(j矛n)鍙ｈ波鐗�锛屾噳(y墨ng)绻崇磵鐨勫鍊肩▍=(闂�(gu膩n)绋呭畬绋呭児鏍�+闂�(gu膩n)绋�)×澧炲€肩▍绋呯巼= (80+20+10)×17%=18.7(钀厓)銆�

銆愮煡璀橀粸銆戠鍥涚珷-绗竴绡€(ji茅)-澧炲€肩▍鎳�(y墨ng)绱嶇▍椤嶇殑瑷堢畻

3.鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屼紒妤�(y猫)鏀跺彇鐨勪笅鍒楁闋呬腑锛屾噳(y墨ng)浣滅偤鍍瑰璨�(f猫i)鐢ㄥ苟鍏ラ姺鍞瑷堢畻澧炲€肩▍鐨勬槸()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.鐢熺敘(ch菐n)浼佹キ(y猫)閵峰敭璨ㄧ墿鏅傛敹鍙栫殑鍖呰鐗╃閲�

C.鎵块亱(y霉n)閮ㄩ杸鐨勯亱(y霉n)杓歌不(f猫i)鐢ㄧ櫦(f膩)绁ㄩ枊鍏风郸璩艰卜鏂癸紝绱嶇▍浜哄皣瑭查爡鐧�(f膩)绁ㄨ綁(zhu菐n)浜ょ郸璩艰波鏂圭殑浠ｅ閬�(y霉n)璨�(f猫i)

D.鍚戣臣璨锋柟鏀跺彇鐨勪唬璩艰卜鏂圭钩绱嶇殑杌婅紱鐗岀収璨�(f猫i)

銆愮瓟妗堛€態

銆愯В鏋愩€戦伕闋� B锛氱敓鐢�(ch菐n)浼佹キ(y猫)閵峰敭璨ㄧ墿鏅傛敹鍙栫殑鍖呰鐗╃閲�锛屾噳(y墨ng)浣滅偤鍍瑰璨�(f猫i)鐢ㄥ苟鍏ラ姺鍞瑷堢畻澧炲€肩▍銆�

銆愮煡璀橀粸銆戠鍥涚珷-绗竴绡€(ji茅)-澧炲€肩▍鎳�(y墨ng)绱嶇▍椤嶇殑瑷堢畻

4.鏌愰噾搴楁槸澧炲€肩▍鐨勪竴鑸磵绋呬汉锛�2013 骞� 3 鏈堥噰鍙栦互鑸婃彌鏂版柟寮忛姺鍞磾閲戦爡閺� 10 姊�锛屾瘡姊濇柊闋呴張鐨勪笉鍚▍閵峰敭椤嶇偤 4000 鍏�锛屾敹璩艰垔闋呴張鐨勪笉鍚▍閲戦鐐烘瘡姊� 2000 鍏�锛岃┎绛嗘キ(y猫)鍕�(w霉)鐨勫鍊肩▍閵烽爡绋呴鐐�()鍏冦€�

A.6800

B.5200

C.3400

D.2600

銆愮瓟妗堛€慍

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鐨勯噾閵€棣栭＞锛屾噳(y墨ng)鎸�“瀵﹂殯鏀跺彇”鐨勪笉鍚鍊肩▍鐨勫叏閮ㄥ児娆剧⒑瀹氳▓绋呬緷鎿�(j霉)寰佹敹澧炲€肩▍锛岃┎绛嗘キ(y猫)鍕�(w霉)鐨勫鍊肩▍閵烽爡绋呴=(4000-2000)×10×17%=3400(鍏�)銆�

銆愮煡璀橀粸銆戠鍥涚珷-绗竴绡€(ji茅)-澧炲€肩▍鎳�(y墨ng)绱嶇▍椤嶇殑瑷堢畻

5.鏌愬晢搴楃偤澧炲€肩▍涓€鑸磵绋呬汉锛�2012 骞� 6 鏈堥噰鍙�“浠ヨ垔鎻涙柊”鏂瑰紡閵峰敭閲戦爡閺堜竴姊�锛屾柊闋呴張灏嶅閵峰敭鍍规牸 9000 鍏�锛岃垔闋呴張浣滃児 2000 鍏�锛屽悜娑堣不(f猫i)鑰呮敹鍙栨柊鑸婂樊鍍规 7000 鍏�;鍙︿互“浠ヨ垔鎻涙柊”鏂瑰紡閵峰敭鐔辨按鍣ㄤ竴鑷�锛屾柊鐔辨按鍣ㄥ皪澶栭姺鍞児鏍� 2000 鍏冿紝鑸婄啽姘村櫒浣滃児 100 鍏�锛屽悜娑堣不(f猫i)鑰呮敹鍙栨柊鑸婂樊鍍规 1900 鍏�銆傚亣濡備互涓婂児娆句腑鍧囧惈澧炲€肩▍锛屽鍊肩▍绋呯巼鐐� 17%銆傛牴鎿�(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛岃┎鍟嗗簵鎳�(y墨ng)绻崇磵澧炲€肩▍()鍏�銆�

A.1307.69

B.1598.29

C.1293.16

D.1583.76

銆愮瓟妗堛€慉

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墿鐨�(閲戦妧棣栭＞闄ゅ)锛屾噳(y墨ng)鎸夋柊璨ㄧ墿鐨勫悓鏈熼姺鍞児鏍肩⒑瀹氭噳(y墨ng)绋呴姺鍞锛屼笉寰楁墸娓涜垔璨ㄧ墿鐨勬敹璩煎児鏍�;绱嶇▍浜洪噰鍙栦互鑸婃彌鏂版柟寮忛姺鍞噾閵€棣栭＞鐨�锛屾寜鐓ч姺鍞柟瀵﹂殯鏀跺彇鐨勪笉鍚鍊肩▍鐨勫叏閮ㄥ児娆惧緛鏀跺鍊肩▍;瑭插晢搴楁噳(y墨ng)绻崇磵澧炲€肩▍=(7000+2000)÷(1+17%)×17%=1307.69 (鍏�)銆�

銆愮煡璀橀粸銆戠鍥涚珷-绗竴绡€(ji茅)-澧炲€肩▍鎳�(y墨ng)绱嶇▍椤嶇殑瑷堢畻