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�