鐭ヨ瓨榛烇細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)

銆愬柈閬搞€�

2019骞�2鏈�锛岀敳鍏徃寰炶瓑鍒镐氦鏄撴墍璩煎叆涔欏叕鍙歌偂绁�100钀偂锛屾瘡鑲″児鏍�9.4鍏�(鍏朵腑鍖呭惈宸插鍛婁絾灏氭湭鐧�(f膩)鏀剧殑鐝�(xi脿n)閲戣偂鍒�0.4鍏�)锛屽彟鏀粯鐩搁棞(gu膩n)浜ゆ槗璨荤敤2钀厓锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勫鍊肩▍绋呴鐐�0.12钀厓锛岀櫦(f膩)绁ㄥ凡閫氶亷绋呭嫏(w霉)姗熼棞(gu膩n)瑾�(r猫n)璀�銆傜敳鍏徃灏囧叾鍔冨垎鐐轰氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)銆備笉鑰冩叜鍏朵粬鍥犵礌锛岀敳鍏徃鍙栧緱瑭查爡浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鐨勫叆璩児鍊肩偤( )钀厓銆�

A.900

B.940

C.942

D.942.12

銆愮瓟妗堛€慉

銆愯В鏋愩€戝彇寰楄┎闋呬氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)鐨勫叆璩児鍊�=100×(9.4-0.4)=900(钀厓)銆傛瘡鑲″児9.4鍏冧腑鑲″凡瀹ｅ憡浣嗗皻鏈櫦(f膩)鏀剧殑鐝�(xi脿n)閲戣偂鍒�0.4鍏冭▓鍏ユ噳(y墨ng)鏀惰偂鍒�锛岀浉闂�(gu膩n)浜ゆ槗璨荤敤2钀厓瑷堝叆鎶曡硣鏀剁泭锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勫鍊肩▍绋呴鐐�0.12钀厓瑷堝叆鎳�(y墨ng)浜ょ▍璨�锛岄伕闋匒姝ｇ⒑銆�

銆愬閬搞€�

涓嬪垪鍚勯爡涓�锛屼紒妤�(y猫)浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)妤�(y猫)鍕�(w霉)鎳�(y墨ng)閫氶亷“鎶曡硣鏀剁泭”绉戠洰鏍哥畻鐨勬湁( )銆�

A.璩囩敘(ch菐n)璨�(f霉)鍌佃〃鏃ョ櫦(f膩)鐢熺殑鍏厑鍍瑰€艰畩鍕�

B.鍙栧緱鏅傛敮浠樼殑浜ゆ槗璨荤敤

C.鍑哄敭鏅傚叕鍏佸児鍊艰垏鍏惰超闈綑椤嶇殑宸

D.鎸佹湁鏈熼枔琚姇璩囧柈浣嶅鍛婂垎娲剧殑鐝�(xi脿n)閲戣偂鍒�

銆愮瓟妗堛€態CD

銆愯В鏋愩€戦伕闋匒閫氶亷“鍏厑鍍瑰€艰畩鍕曟悕鐩�”绉戠洰鏍哥畻銆�

鐭ヨ瓨榛烇細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)涓嶅畾闋呴伕鎿囬

銆愪笉瀹氶爡銆�

鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛�2019骞寸櫦(f膩)鐢熺殑鏈夐棞(gu膩n)浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)妤�(y猫)鍕�(w霉)濡備笅锛�

(1)11鏈�1鏃�锛岃┎鍏徃璩煎叆A鍏徃鐧�(f膩)琛岀殑鍏徃鍌靛埜锛屾敮浠樺児娆�16 000 000鍏�(鍏朵腑鍖呭惈宸插埌浠樻伅鏈熶絾灏氭湭闋�(l菒ng)鍙栫殑鍌靛埜鍒╂伅600 000鍏�)锛屽彟鏀粯鐩搁棞(gu膩n)浜ゆ槗璨荤敤25 000鍏�锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勫鍊肩▍绋呴鐐�1 500鍏冦€傝┎鍌靛埜鐨勯潰鍊肩偤15 800 000鍏�銆傝┎鍏徃灏囧叾鍔冨垎鐐轰氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)閫�(j矛n)琛岀鐞嗗拰鏍哥畻銆�

(2)11鏈�20鏃�锛岃┎鍏徃鏀跺埌璩艰卜鍍规涓寘鍚殑宸插埌浠樻伅鏈熶絾灏氭湭闋�(l菒ng)鍙栫殑鍌靛埜鍒╂伅骞跺瓨鍏ユ姇璩囧皥鎴�銆�

(3)11鏈�30鏃ワ紝瑭插叕鍙告寔鏈堿鍏徃鍌靛埜鐨勫叕鍏佸児鍊肩偤17 100 000鍏�銆�

(4)12鏈�31鏃ワ紝鍏ㄩ儴鍑哄敭A鍏徃鍌靛埜锛屽敭鍍圭偤18 500 000鍏�锛岃綁(zhu菐n)璁撹┎閲戣瀺鍟嗗搧鐨勫鍊肩▍绋呯巼6%锛屾闋呭凡鏀跺埌銆�

瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屽亣瀹氳┎浼佹キ(y猫)鍙栧緱鐨勫鍊肩▍灏堢敤鐧�(f膩)绁ㄥ潎宸茬稉(j墨ng)绋呭嫏(w霉)姗熼棞(gu膩n)瑾�(r猫n)璀�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�(瑷堢畻绲�(ji茅)鏋滀繚鐣欏叐浣嶅皬鏁�(sh霉))銆�

(1)鏍规摎(j霉)璩囨枡(1)锛岀敳鍏徃璩艰卜鍌靛埜鐨勬渻瑷堣檿鐞嗙祼(ji茅)鏋滄纰虹殑鏄�( )銆�

A.鍊熻“浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)—鎴愭湰”绉戠洰15 800 000鍏�

B.鍊熻“鎳�(y墨ng)鏀跺埄鎭�”绉戠洰600 000鍏�

C.鍊熻“鎶曡硣鏀剁泭”绉戠洰25 000鍏�

D.鍊熻“鎳�(y墨ng)浜ょ▍璨�—杞�(zhu菐n)璁撻噾铻嶅晢鍝佹噳(y墨ng)浜ゅ鍊肩▍”绉戠洰1 500鍏�

(2)鏍规摎(j霉)璩囨枡(1)鍜�(2)锛屼笅鍒楀悇闋呬腑锛�11鏈�20鏃ョ敳鍏徃鏀跺埌A鍏徃鍌靛埜鍒╂伅鐨勬渻瑷堝垎閷勬纰虹殑鏄�( )銆�

A.鍊燂細鍏朵粬璨ㄥ梗璩囬噾—瀛樺嚭鎶曡硣娆� 600 000

璨革細鎶曡硣鏀剁泭 600 000

B.鍊燂細鍏朵粬璨ㄥ梗璩囬噾—瀛樺嚭鎶曡硣娆� 600 000

璨革細鎳�(y墨ng)鏀惰偂鍒� 600 000

C.鍊燂細閵€琛屽瓨娆� 600 000

璨革細鎳�(y墨ng)鏀跺埄鎭� 600 000

D.鍊燂細鍏朵粬璨ㄥ梗璩囬噾—瀛樺嚭鎶曡硣娆� 600 000

璨革細鎳�(y墨ng)鏀跺埄鎭� 600 000

(3)鏍规摎(j霉)璩囨枡(1)鑷�(3)锛屼笅鍒楀悇闋呬腑锛岀敳鍏徃11鏈�30鏃ョ浉闂�(gu膩n)绉戠洰鐨勬渻瑷堣檿鐞嗙祼(ji茅)鏋滄纰虹殑鏄�( )銆�

A.璨歌“鍏厑鍍瑰€艰畩鍕曟悕鐩�”绉戠洰1 700 000鍏�

B.璨歌“鎶曡硣鏀剁泭”绉戠洰1 300 000鍏�

C.鍊熻“浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)—鍏厑鍍瑰€艰畩鍕�”绉戠洰1 300 000鍏�

D.鍊熻“浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)—鎴愭湰”绉戠洰1 700 000鍏�

(4)鏍规摎(j霉)璩囨枡(1)鑷�(4)锛岃┎鍏徃12鏈�31鏃ヨ綁(zhu菐n)璁揂鍏徃鍌靛埜鎳�(y墨ng)浜ゅ鍊肩▍鐨勯噾椤嶆槸( )鍏�銆�

A.1 110 000

B.175 471.10

C.141 509.43

D.150 000

(5)鏍规摎(j霉)璩囨枡(1)鑷�(4)锛岀敳鍏徃瑭查噾铻嶈硣鐢�(ch菐n)妤�(y猫)鍕�(w霉)瑷堝叆鎶曡硣鏀剁泭鐨勭疮瑷堥噾椤嶆槸( )鍏�銆�

A.2 675 000

B.1 400 000

C.2 533 490.57

D.1 233 490.57

鍙冭€冪瓟妗�

<1>銆愮瓟妗堛€態C

銆愯В鏋愩€�11鏈�1鏃ョ殑璩煎叆鍌靛埜鏈冭▓鍒嗛寗鐐猴細

鍊燂細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)—鎴愭湰 15 400 000

鎳�(y墨ng)鏀跺埄鎭� 600 000

鎶曡硣鏀剁泭 25 000

鎳�(y墨ng)浜ょ▍璨�—鎳�(y墨ng)浜ゅ鍊肩▍(閫�(j矛n)闋呯▍椤�) 1 500

璨革細鍏朵粬璨ㄥ梗璩囬噾 16 026 500

<2>銆愮瓟妗堛€慏

銆愯В鏋愩€�11鏈�20鏃ョ敳鍏徃鏀跺埌A鍏徃鍌靛埜鍒╂伅鐨勬渻瑷堝垎閷勬槸锛�

鍊燂細鍏朵粬璨ㄥ梗璩囬噾—瀛樺嚭鎶曡硣娆� 600 000

璨革細鎳�(y墨ng)鏀跺埄鎭� 600 000

<3>銆愮瓟妗堛€慉

銆愯В鏋愩€�12鏈�31鏃ョ浉闂�(gu膩n)绉戠洰鐨勬渻瑷堝垎閷勭偤锛�

鍊燂細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)—鍏厑鍍瑰€艰畩鍕� 1 700 000

璨革細鍏厑鍍瑰€艰畩鍕曟悕鐩� 1 700 000

<4>銆愮瓟妗堛€慍

銆愯В鏋愩€戞噳(y墨ng)浜ゅ鍊肩▍=(18 500 000-16 000 000)/(1+6%)×6%=141 509.43(鍏�)

<5>銆愮瓟妗堛€慏

銆愯В鏋愩€�12鏈�31鏃ュ嚭鍞瓵鍏徃鍌靛埜鏈冭▓鍒嗛寗鐐猴細

鍊燂細鍏朵粬璨ㄥ梗璩囬噾 18 500 000

璨革細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)—鎴愭湰 15 400 000

—鍏厑鍍瑰€艰畩鍕� 1 700 000

鎶曡硣鏀剁泭 1 400 000

銆愪笉瀹氶爡銆�

鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛�2018骞寸櫦(f膩)鐢熷涓嬭垏浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鐩搁棞(gu膩n)鐨勭稉(j墨ng)婵熸キ(y猫)鍕�(w霉)锛�

(1)4鏈�12鏃�锛屽緸娣卞湷璀夊埜浜ゆ槗鎵€璩煎叆涔欏叕鍙歌偂绁�20 000鑲�锛岃┎鑲＄エ鐨勫叕鍏佸児鍊肩偤900 000鍏�锛屽彟鏀粯鐩搁棞(gu膩n)浜ゆ槗璨荤敤3 000鍏�锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勫鍊肩▍绋呴鐐�180鍏�锛岀櫦(f膩)绁ㄥ凡閫氶亷绋呭嫏(w霉)姗熼棞(gu膩n)瑾�(r猫n)璀夈€傜敳鍏徃灏囪┎鑲＄エ鍔冨垎鐐轰氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)銆�

(2)6鏈�30鏃�锛岀敳鍏徃鎸佹湁涔欏叕鍙歌偂绁ㄧ殑甯傚児鐐�920 000鍏冦€�

(3)7鏈�6鏃�锛屼箼鍏徃瀹ｅ憡浠ユ瘡鑲�0.2鍏冪櫦(f膩)鏀句笂骞村害鐨勭従(xi脿n)閲戣偂鍒�銆�7鏈�10鏃�锛岀敳鍏徃鏀跺埌涔欎紒妤�(y猫)鍚戝叾鐧�(f膩)鏀剧殑鐝�(xi脿n)閲戣偂鍒╋紝涓嶈€冩叜鐩搁棞(gu膩n)绋呰不銆�

(4)7鏈�18鏃�锛岀敳鍏徃灏囨寔鏈夌殑涔欏叕鍙歌偂绁ㄥ叏閮ㄥ嚭鍞紝鍞児1 006 000鍏冿紝杞�(zhu菐n)璁撹┎閲戣瀺鍟嗗搧鎳�(y墨ng)浜ゅ鍊肩▍鐐�6 000鍏�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楀皬椤�銆�

(1)鏍规摎(j霉)璩囨枡(1)锛岀敳鍏徃璩煎叆瑭蹭氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)鐨勫垵濮嬪叆璩噾椤嶇偤( )鍏�銆�

A.903 180

B.902 820

C.903 000

D.900 000

(2)鏍规摎(j霉)璩囨枡(1)銆�(2)锛岀敳鍏徃6鏈�30鏃ユ噳(y墨ng)瑷堝叆鍏厑鍍瑰€艰畩鍕曟悕鐩婄殑閲戦鐐�( )鍏�銆�

A.17 000

B.20 000

C.16 820

D.17 180

(3)鏍规摎(j霉)璩囨枡(1)-(3)锛岄棞(gu膩n)浜庣敳鍏徃鐝�(xi脿n)閲戣偂鍒╃殑鏈冭▓铏曠悊锛岃〃杩版纰虹殑鏄�( )銆�

A.瀹ｅ憡鐧�(f膩)鏀捐偂鍒╂檪锛岀⒑瑾�(r猫n)鎶曡硣鏀剁泭4000鍏�

B.瀵﹂殯鏀跺埌鑲″埄鏅�锛岀⒑瑾�(r猫n)鎶曡硣鏀剁泭4000鍏�

C.瀹ｅ憡鐧�(f膩)鏀捐偂鍒╂檪锛岀⒑瑾�(r猫n)鍏厑鍍瑰€艰畩鍕曟悕鐩�4000鍏�

D.瀵﹂殯鏀跺埌鑲″埄鏅�锛屾矕娓涗氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)鎴愭湰4000鍏�

(4)鏍规摎(j霉)璩囨枡(1)-(4)锛岀敳鍏徃鍑哄敭鑲＄エ鏅傜殑鏈冭▓铏曠悊姝ｇ⒑鐨勬槸( )銆�

A.鍏朵粬璨ㄥ梗璩囬噾澧炲姞1 006 000鍏�

B.浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)娓涘皯920 000鍏�

C.鎶曡硣鏀剁泭澧炲姞80 000鍏�

D.鎳�(y墨ng)浜ょ▍璨诲鍔�6 000鍏�

(5)鏍规摎(j霉)璩囨枡(1)-(4)锛屼笂杩版キ(y猫)鍕�(w霉)寮曡捣鐢插叕鍙�2018骞寸嚐妤�(y猫)鍒╂饯澧炲姞鐨勯噾椤嶇偤( )鍏�銆�

A.104 000

B.107 000

C.81 000

D.101 000

鍙冭€冪瓟妗�

<1>銆愮瓟妗堛€慏

銆愯В鏋愩€�

鍊燂細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)—鎴愭湰 900 000

鎶曡硣鏀剁泭 3 000

鎳�(y墨ng)浜ょ▍璨�—鎳�(y墨ng)浜ゅ鍊肩▍(閫�(j矛n)闋呯▍椤�) 180

璨革細鍏朵粬璨ㄥ梗璩囬噾 903 180

<2>銆愮瓟妗堛€態

銆愯В鏋愩€�

鍊燂細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)—鍏厑鍍瑰€艰畩鍕� 20 000

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