2019骞村垵绱氭渻瑷堣伔绋便€婂垵绱氭渻瑷堝鍕�(w霉)銆嬫瘡鏃ヤ竴绶�(10鏈�20鏃�)


妗堜緥鍒嗘瀽椤�
涓€銆佸晢妤�(y猫)閵€琛孧鏀鐐哄鍊肩▍涓€鑸磵绋呬汉锛屼富瑕佹彁渚涚浉闂�(gu膩n)閲戣瀺鏈嶅嫏(w霉)锛屼箼鍏徃鐐烘槦绱氬鎴�锛岀敳鍟嗘キ(y猫)閵€琛孧鏀2016骞寸鍥涘搴︽湁闂�(gu膩n)缍�(j墨ng)鐕熸キ(y猫)鍕�(w霉)鐨勬敹鍏ュ涓嬶細
(1)鎻愪緵璨告鏈嶅嫏(w霉)锛屽彇寰楀惈澧炲€肩▍鍒╂伅鏀跺叆6491.44钀厓銆�
(2)鎻愪緵鎷嶄欢璨肩従(xi脿n)鏈嶅嫏(w霉)锛屽彇寰楀惈澧炲€肩▍鍒╂伅鏀跺叆874.5钀厓銆�
(3)鎻愪緵璩囬噾绲�(ji茅)绠楁湇鍕�(w霉)锛屽彇寰楀惈澧炲€肩▍鏈嶅嫏(w霉)璨绘敹鍏�37.1钀厓銆�
(4)鎻愪緵璩埗绠$悊鏈嶅嫏(w霉)锛屽彇寰楀惈澧炲€肩▍鏈嶅嫏(w霉)璨绘敹鍏�12.72钀厓銆�
宸茬煡锛氶噾铻嶆湇鍕�(w霉)澧炲€肩▍绋呯巼鐐�6%锛屼箼鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉銆�
瑕佹眰锛氭牴鎿�(j霉)涓婅堪鏉愭枡锛屼笉鑰冩叜鍏朵粬鍥犵礌锛屽垎鏋愬洖绛斾笅鍒楀皬椤屻€�
1銆佺敳鍟嗘キ(y猫)閵€琛孧鏀2016骞寸鍥涘搴﹀彇寰楃殑涓嬪垪鏀跺叆涓�锛屾噳(y墨ng)鎸夌収“閲戣瀺鏈嶅嫏(w霉)-鐩存帴鏀惰不閲戣瀺鏈嶅嫏(w霉)”绋呯洰瑷堢钩澧炲€肩▍鐨勬槸(銆€銆€)銆�
A銆佺エ鎿�(j霉)璨肩従(xi脿n)鍒╂伅鏀跺叆874.5钀厓
B銆佽超鎴剁鐞嗘湇鍕�(w霉)璨绘敹鍏�12.72钀厓
C銆佽哺娆惧埄鎭敹鍏�6491.44钀厓
D銆佽硣閲戠祼(ji茅)绠楁湇鍕�(w霉)璨绘敹鍏�37.1钀厓
绛旀锛欱D
2銆佷箼鍏徃鍚戠敳鍟嗘キ(y猫)閵€琛孧鏀璩奸€茬殑涓嬪垪閲戣瀺鏈嶅嫏(w霉)涓�锛屼笉寰楀緸閵烽爡绋呴涓姷鎵g殑閫查爡绋呴鐨勬槸(銆€銆€)銆�
A銆佺エ鎿�(j霉)璨肩従(xi脿n)鏈嶅嫏(w霉)
B銆佽硣閲戠祼(ji茅)绠楁湇鍕�(w霉)
C銆佽哺娆炬湇鍕�(w霉)
D銆佹帉鎻$鐞嗘湇鍕�(w霉)
绛旀锛欰C
3銆佽▓绠楃敳鍟嗘キ(y猫)閵€琛孧鏀2016骞寸鍥涘搴﹁哺娆炬湇鍕�(w霉)澧炲€肩▍閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(銆€銆€)銆�
A銆�37.1X6%+12.72÷(1+6%)X6%=2.946钀厓
B銆�(6491.44+37.1)X6%=391.7124钀厓
C銆�37.1÷(1+6%)X6%+874.5X6%=54.57钀厓
D銆�(6491.44+874.5)÷(1+6%)X6%=416.94钀厓
绛旀锛欴
4銆佽▓绠楃敳鍟嗘キ(y猫)閵€琛孧鏀2016骞寸鍥涘搴︾洿鎺ユ敹璨婚噾椤嶆湇鍕�(w霉)閵烽爡绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(銆€銆€)銆�
A銆�874.5X6%+12.72÷(1+6%)X6%=53.19钀厓
B銆�37.1÷(1+6%)X6%+12.72X6%=2.8632钀厓
C銆�(6491.44+37.1)÷(1+6%)X6%=369.54钀厓
D銆�(37.1+12.72)÷(1+6%)X6%=2.82钀厓
绛旀锛欴
浜�銆佺敳鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛岄仼鐢ㄧ殑澧炲€肩▍绋呯巼鐐�17%锛屽晢鍝侀姺鍞児鏍间笉鍚鍊肩▍锛岀⒑瑾嶉姺鍞敹鍏ユ檪閫愮瓎绲�(ji茅)杞�(zhu菐n)閵峰敭鎴愭湰銆�2013骞寸敳鍏徃鐧�(f膩)鐢熷涓嬬稉(j墨ng)婵熸キ(y猫)鍕�(w霉)锛�
(1)1鏈�锛屽悜涔欏叕鍙搁姺鍞瓵鍟嗗搧涓€鎵癸紝鍟嗗搧鍞児鐐�200钀厓锛屽鍊肩▍绋呴鐐�34钀厓锛岃┎鎵瑰晢鍝佺殑鎴愭湰鐐�140钀厓銆傚晢鍝佸凡鐧�(f膩)鍑�锛屾闋呭凡鏀跺埌骞跺瓨鍏ラ妧琛岋紝骞堕枊鍑哄鍊肩▍灏堢敤鐧�(f膩)绁�銆傞姺鍞墠锛岃┎鎵瑰晢鍝佸凡瑷堟彁浜�10钀厓鐨勫瓨璨ㄨ穼鍍规簴鍌�銆�
(2)3鏈�锛岀敳鍏徃鍥犺硣閲戝懆杞�(zhu菐n)鍥伴洠锛屾€ラ渶璩囬噾涓€绛嗭紝灏囪臣璨锋垚鏈偤30钀厓鐨勫師鏉愭枡鍑哄敭銆傚敭鍍�35钀厓锛岀暥(d膩ng)鏈堟敹鍒板師鏉愭枡娆鹃爡銆�
(3)6鏈堬紝鏀跺埌涓欏叕鍙搁€€鍥炵殑B鍟嗗搧锛屽苟椹楁敹鍏ュ韩銆傝┎鍟嗗搧浜庣敳鍏徃涓婃湀閵峰敭绲︿笝鍏徃锛屽苟涓斿凡缍�(j墨ng)纰鸿獚浜嗛姺鍞敹鍏�20钀厓锛屽闅涙垚鏈偤16钀厓銆傜敳鍏徃鐣�(d膩ng)鏃ユ敮浠樹簡閫€鍥炴闋呭苟鍑哄叿浜嗗鍊肩▍灏堢敤鐧�(f膩)绁�(绱呭瓧)銆�
(4)12鏈�锛岀敳鍏徃绉熷叆鎴垮眿5濂椾緵绠$悊浜哄摗鍏嶈不浣跨敤锛屾瘡鏈堢閲戝叡瑷�1.5钀厓锛屾瘡鏈堟湯鏀粯绉熼噾锛屼紒妤�(y猫)浜庣暥(d膩ng)鏈�31鏃ヤ互閵€琛屽瓨娆炬敮浠樻湰鏈堢閲�1.5钀厓銆�
瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屼笉鑰冩叜鍏朵粬鍥犵礌锛屽垎鏋愬洖绛斾笅鍒�1-5灏忛銆�(绛旀涓殑閲戦鐐鸿惉鍏�)
1銆佹牴鎿�(j霉)璩囨枡(1)-(4)锛岀敳鍏徃2013骞寸櫦(f膩)鐢熺殑鎴愭湰璨荤敤閲戦鐐�(銆€銆€)钀厓銆�
A銆�154
B銆�144
C銆�155.5
D銆�145.5
绛旀锛欱
瑙f瀽锛氭垚鏈不鐢ㄥ寘鎷富鐕熸キ(y猫)鍕�(w霉)鎴愭湰銆佸叾浠栨キ(y猫)鍕�(w霉)鎴愭湰銆佺嚐妤�(y猫)绋呴噾鍙婇檮鍔犵瓑锛岀鐞嗚不鐢ㄥ爆浜庢湡闁撹不鐢�锛屾墍浠ョ敳鍏徃鐧�(f膩)鐢熺殑鎴愭湰璨荤敤閲戦=130+30-16=144(钀厓)銆�
2銆佹牴鎿�(j霉)璩囨枡(4)锛屼笅鍒楀悇闋呬腑锛岃┎浼佹キ(y猫)鏈冭▓铏曠悊姝g⒑鐨勬槸(銆€銆€)銆�
A銆佸€燂細绠$悊璨荤敤1.5璨革細閵€琛屽瓨娆�1.5
B銆佸€燂細绠$悊璨荤敤1.5璨革細鎳�(y墨ng)浠樿伔宸ヨ柂閰�——闈炶波骞f€х鍒�1.5
C銆佸€燂細鎳�(y墨ng)浠樿伔宸ヨ柂閰�——闈炶波骞f€х鍒�1.5璨革細閵€琛屽瓨娆�1.5
D銆佸€燂細鎳�(y墨ng)浠樿伔宸ヨ柂閰�——闈炶波骞f€х鍒�1.5璨革細绠$悊璨荤敤1.5
绛旀锛欱C
3銆佹牴鎿�(j霉)璩囨枡(3)锛岀敳鍏徃鐨勫仛娉曟纰虹殑鏄�(銆€銆€)銆�
A銆佹矕娓涗富鐕熸キ(y猫)鍕�(w霉)鏀跺叆20钀厓
B銆佹矕娓涘叾浠栨キ(y猫)鍕�(w霉)鏀跺叆20钀厓
C銆佹矕娓涗富鐕熸キ(y猫)鍕�(w霉)鎴愭湰16钀厓
D銆佹矕娓涘叾浠栨キ(y猫)鍕�(w霉)鎴愭湰16钀厓
绛旀锛欰C
瑙f瀽锛氳┎閵峰敭閫€鍥炰笉灞簬璩囩敘(ch菐n)璨犲偟琛ㄦ棩鍚庝簨闋�锛屽苟涓斿凡缍�(j墨ng)纰鸿獚浜嗛姺鍞敹鍏�锛岀櫦(f膩)鐢熼姺鍞€€鍥炴檪锛岃娌栨笡鐣�(d膩ng)鏈熺殑涓荤嚐妤�(y猫)鍕�(w霉)鏀跺叆鍜屼富鐕熸キ(y猫)鍕�(w霉)鎴愭湰锛岄伕闋匒C姝g⒑銆�
4銆佹牴鎿�(j霉)璩囨枡(2)锛岀敳鍏徃鎳�(y墨ng)灏�30钀厓鐨勫師鏉愭枡鎴愭湰鍜�35钀厓鐨勫敭鍍瑰垎鍒ヨ▓鍏�(銆€銆€)銆�
A銆佷富鐕熸キ(y猫)鍕�(w霉)鎴愭湰
B銆佸叾浠栨キ(y猫)鍕�(w霉)鎴愭湰
C銆佷富鐕熸キ(y猫)鍕�(w霉)鏀跺叆
D銆佸叾浠栨キ(y猫)鍕�(w霉)鏀跺叆
绛旀锛欱D
瑙f瀽锛氬嚭鍞師鏉愭枡鐨勬垚鏈噳(y墨ng)瑷堝叆鍏朵粬妤�(y猫)鍕�(w霉)鎴愭湰涓�,鍑哄敭鍘熸潗鏂欑殑鍞児鎳�(y墨ng)瑷堝叆鍏朵粬妤�(y猫)鍕�(w霉)鏀跺叆锛岄伕闋匓D姝g⒑銆�
5銆佹牴鎿�(j霉)璩囨枡(1)锛岀敳鍏徃姝g⒑鐨勮超鍕�(w霉)铏曠悊鐐�(銆€銆€)銆�
A銆佸€燂細閵€琛屽瓨娆�234璨革細鍏朵粬妤�(y猫)鍕�(w霉)鏀跺叆200鎳�(y墨ng)浜ょ▍璨�——鎳�(y墨ng)浜ゅ鍊肩▍(閵烽爡绋呴)34
B銆佸€燂細閵€琛屽瓨娆�234璨革細涓荤嚐妤�(y猫)鍕�(w霉)鏀跺叆200鎳�(y墨ng)浜ょ▍璨�——鎳�(y墨ng)浜ゅ鍊肩▍(閵烽爡绋呴)34
C銆佸€燂細涓荤嚐妤�(y猫)鍕�(w霉)鎴愭湰140璨革細搴瓨鍟嗗搧140
D銆佸€燂細涓荤嚐妤�(y猫)鍕�(w霉)鎴愭湰130瀛樿波璺屽児婧栧倷10璨革細搴瓨鍟嗗搧140
绛旀锛欱D
瑙f瀽锛氫紒妤�(y猫)閵峰敭鍟嗗搧鎵€纰鸿獚鐨勬敹鍏ョ偤涓荤嚐妤�(y猫)鍕�(w霉)鏀跺叆锛屾墍纰鸿獚鐨勬垚鏈偤涓荤嚐妤�(y猫)鍕�(w霉)鎴愭湰锛岄伕闋匓姝g⒑;鍥犵偤閵峰敭鍓嶈▓鎻愪簡瀛樿波璺屽児婧栧倷锛岄姺鍞悗绲�(ji茅)杞�(zhu菐n)鎴愭湰鏅傞渶瑕佺祼(ji茅)杞�(zhu菐n)瑷堟彁鐨勫瓨璨ㄨ穼鍍规簴鍌�锛岄伕闋匘姝g⒑銆�
涓�銆丄鍏徃2013骞村害鐨勬湁闂�(gu膩n)璩囨枡濡備笅锛�
(1)骞村垵鏈垎閰嶅埄娼ょ偤璨告柟500钀厓锛屾湰骞村鐝�(xi脿n)鐨勫埄娼ょ附椤嶇偤1200钀厓锛岄仼鐢ㄧ殑浼佹キ(y猫)鎵€寰楃▍绋呯巼鐐�25%銆傚亣瀹氫笉瀛樺湪绱嶇▍瑾�(di脿o)鏁村洜绱�銆�
(2)鎸夌▍鍚庡埄娼ょ殑10%鎻愬彇娉曞畾鐩堜綑鍏⿳銆�
(3)鎻愬彇浠绘剰鐩堜綑鍏⿳100钀厓銆�(4)鍚戞姇璩囪€呭鍛婂垎閰嶇従(xi脿n)閲戣偂鍒�500钀厓銆�
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楀晱椤屻€�
1銆�2013骞存湯A鍏徃“鏈垎閰嶅埄娼�”鐨勪綑椤嶆槸(銆€銆€)钀厓銆�
A銆�1010
B銆�1210
C銆�710
D銆�810
绛旀锛欳
瑙f瀽锛氬勾鏈湭鍒嗛厤鍒╂饯=500+900-90-100-500=710(钀厓)銆�
2銆侀棞(gu膩n)浜庢墍寰楃▍璨荤敤锛屼笅鍒楄〃杩版纰虹殑鏄�(銆€銆€)銆�
A銆�2013骞存湯“鎵€寰楃▍璨荤敤”绉戠洰鐨勪綑椤嶆槸300钀厓
B銆�2013骞存湯“鎵€寰楃▍璨荤敤”绉戠洰鐨勪綑椤嶆槸0
C銆�2013骞存湯“鎵€寰楃▍璨荤敤”绉戠洰鐨勪綑椤嶆槸125钀厓
D銆�2013骞存湯“鎵€寰楃▍璨荤敤”绉戠洰鐨勪綑椤嶆槸425钀厓
绛旀锛欱
瑙f瀽锛氭悕鐩婇绉戠洰鐨勫勾鏈綑椤嶅潎鐐�0.
3銆丄鍏徃瀹e憡鍒嗛厤鐝�(xi脿n)閲戣偂鍒╃殑鏈冭▓铏曠悊鐐�(銆€銆€)銆�
A銆佸€燂細鏈勾鍒╂饯500璨革細鎳�(y墨ng)浠樿偂鍒�500
B銆佸€燂細鍒╂饯鍒嗛厤——鎳�(y墨ng)浠樼従(xi脿n)閲戣偂鍒�500璨革細鎳�(y墨ng)浠樿偂鍒�500
C銆佸€燂細鍒╂饯鍒嗛厤——鏈垎閰嶅埄娼�500璨革細鎳�(y墨ng)浠樿偂鍒�500
D銆佸€燂細鐩堜綑鍏⿳500璨革細鎳�(y墨ng)浠樿偂鍒�500
绛旀锛欱
瑙f瀽锛欰鍏徃瀹e憡鐧�(f膩)鏀剧従(xi脿n)閲戣偂鍒╂檪锛屾噳(y墨ng)鍋氱殑鏈冭▓鍒嗛寗鐐猴細鍊燂細鍒╂饯鍒嗛厤——鎳�(y墨ng)浠樼従(xi脿n)閲戣偂鍒╄哺锛氭噳(y墨ng)浠樿偂鍒╂墍浠ユ湰椤屾纰虹殑閬搁爡鐐築銆�
4銆侀棞(gu膩n)浜庣泩浣欏叕绌嶏紝涓嬪垪瑾硶姝g⒑鐨勬槸(銆€銆€)銆�
A銆佹硶瀹氱泩浣欏叕绌嶇殑瑷堟彁閲戦鐐�90钀厓
B銆佹硶瀹氱泩浣欏叕绌嶇殑瑷堟彁閲戦鐐�10钀厓
C銆佺泩浣欏叕绌嶈▓鎻愮附椤嶇偤190钀厓
D銆佺泩浣欏叕绌嶈▓鎻愮附椤嶇偤110钀厓
绛旀锛欰C
瑙f瀽锛欰鍏徃2013骞寸殑绋呭悗鍑堝埄娼�=1200×(1-25%)=900(钀厓)锛屾噳(y墨ng)瑷堟彁鐨勬硶瀹氱泩浣欏叕绌�=900×10%=90(钀厓)銆傛硶瀹氱泩浣欏叕绌嶅拰浠绘剰鐩堜綑鍏⿳瑷堟彁绺介=90+100=190(钀厓)銆�
5銆丄鍏徃2013骞存噳(y墨ng)浜ゆ墍寰楃▍鐨勯噾椤嶇偤(銆€銆€)钀厓銆�
A銆�300
B銆�425
C銆�0
D銆�125
绛旀锛欰
瑙f瀽锛欰鍏徃鐨勬噳(y墨ng)浜ゆ墍寰楃▍=1200×25%=300(钀厓)銆�
銆�鎺冩弿涓婃柟浜岀董纰�锛岄棞(gu膩n)娉ㄧ挵(hu谩n)鐞冪恫(w菐ng)鏍″垵绱氭渻瑷堣伔绋辩簿閬稿井淇¤▊闁辫櫉锛�銆�
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2024-鍒濅細-瀹炲姟-鐪熼鍗�1
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2024-鍒濅細-瀹炲姟-鐪熼鍗�2
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2023-鍒濅細-瀹炲姟-鐪熼鍗�1
闂傚倸鍊搁崐鎼佸磹閹间礁纾归柟闂寸绾惧綊鏌熼梻瀵割槮缁炬儳缍婇弻鐔兼⒒鐎靛壊妲紓浣哄Х婵炩偓闁绘搩鍋婂畷鍫曞Ω瑜夊Σ鍫㈢磼閻愵剙绀冩繛澶嬫礋閸┾偓妞ゆ帒鍠氬ḿ鎰箾閸欏澧悡銈夋煟濡鍤欑痪鎯ь煼閺岀喖骞戦幇顒傚帿闂佸摜濮村Λ婵嬪蓟濞戙垹鍗抽柕濞垮劙缁噣姊洪崫鍕靛剱闁荤啿鏅涢~蹇涙倻濡顫¢梺瑙勵問閸n喖危椤斿墽纾藉ù锝呭濡插綊鏌熼崨濠傗枙闁轰焦鍔欓幃娆撳传閸曞灚缍傞梻渚€娼ч悧鍡涘箠鎼粹槅鍤曢柣鎴eГ閳锋垿鎮归幁鎺戝婵炲懏鍔欓弻鐔煎礄閵堝棗顏� 83婵犵數濮烽弫鍛婃叏閻戣棄鏋侀柟闂寸绾剧粯绻涢幋娆忕仾闁稿鍊濋弻鏇熺箾瑜嶉崯顐︽倶婵犲洦鍊甸柛蹇擃槸娴滈箖姊洪崨濠冨闁稿妫濋、娆撳箛椤掑瀵岄梺闈涚墕濡鎱ㄨ缁辨帡鎮╅崘鑼患缂備緡鍠栭悧鎾崇暦閻旂⒈鏁嶆繛鎴炶壘瀵娊姊绘担铏瑰笡闁哄被鍔戦獮鏍敃閵忋垺鎳冪紓鍌氬€烽悞锕傚磿閾忣偅娅犻柣锝呰嫰閸ㄦ繃銇勯弽顐粶缂佺姷鍋ら弻鏇熺箾閸喖濮夐梺琛″亾濞寸姴顑嗛悡鏇㈡煏婢舵稓鍒板┑锛勫厴閺岋紕鈧綀鍩栫€氾拷 闂傚倸鍊搁崐鎼佸磹閹间礁纾归柣鎴eГ閸ゅ嫰鏌ら崫銉︽毄濞寸姵纰嶆穱濠囨倷椤忓嫧鍋撻弽顓炲瀭闂傚牊鍏氬☉妯滄棃宕ㄩ闂存偅婵犵數濞€濞佳囶敄閸涱垳涓嶉柣鐔稿櫞瑜版帗鏅查柛銉ㄥ煐濮e矂姊虹粙娆惧剱闁圭懓娲ら悾鐑藉箳濡や礁鈧兘鎮楀☉娅虫垿顢旈悢鍏尖拻濞达綀濮ょ涵鍫曟煕閿濆繒鐣垫鐐茬箻閺佹捇鏁撻敓锟� -
2023-鍒濅細-瀹炲姟-鐪熼鍗�2
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