2023鍒濈礆鏈冭▓瀵�(sh铆)鍕�(w霉)绗叚绔犵涓夌瘈(ji茅)缈�(x铆)椤�


2023骞村垵绱氭渻瑷堥€�(j矛n)鍏ュ倷鑰冮殠娈�锛屽緢澶氳€冪敓宸茬稉(j墨ng)鍦ㄥ(xu茅)缈�(x铆)锛屽皬绶ㄦ牴鎿�(j霉)鐠�(hu谩n)鐞冪恫(w菐ng)鏍¤€佸斧鏁寸悊鐨勮│椤屽垎浜細鍒濈礆鏈冭▓瀵�(sh铆)鍕�(w霉)绗叚绔犳墍鏈夎€呮瑠(qu谩n)鐩婄涓夌瘈(ji茅) 鐣欏瓨鏀剁泭鍠伕銆佸閬�銆佷笉瀹氶爡(xi脿ng)閬告搰椤岀繏(x铆)椤�銆�
銆婂垵绱氭渻瑷堝(sh铆)鍕�(w霉)銆嬬鍏珷鎵€鏈夎€呮瑠(qu谩n)鐩�
绗笁绡€(ji茅) 鐣欏瓨鏀剁泭
銆�1-鍠伕銆戞煇浼佹キ(y猫)骞村垵鏈垎閰嶅埄娼ゅ€熸柟浣欓 20 钀厓锛屾湰骞村(sh铆)鐝�(xi脿n)鍑堝埄娼� 200 钀厓锛屾寜鍑堝埄娼� 10%鎻愬彇鐩堜綑鍏⿳銆傚墖鏈勾搴︽彁鍙栫泩浣欏叕绌嶉噾椤嶇偤( )钀厓銆�
A.2
B.18
C.20
D.22
銆愮瓟妗堛€態
銆愯В鏋愩€戞湰骞村害鎻愬彇鐩堜綑鍏⿳=(200-20)×10%=18(钀厓)銆�
銆�2-澶氶伕銆戜笅鍒楀悇闋�(xi脿ng)锛屽紩璧蜂紒妤�(y猫)鐣欏瓨鏀剁泭绺介鐧�(f膩)鐢熷娓涜畩鍕曠殑鏈�( )銆�
A.鐢ㄧ泩浣欏叕绌嶈綁(zhu菐n)澧炶硣鏈�
B.鎻愬彇娉曞畾鐩堜綑鍏⿳
C.鍚戞姇璩囪€呭鍛婂垎閰嶇従(xi脿n)閲戣偂鍒�
D.鏈勾搴﹀(sh铆)鐝�(xi脿n)鍑堝埄娼�
銆愮瓟妗堛€慉CD
銆愯В鏋愩€戦伕闋�(xi脿ng) A锛屽€熻鐩堜綑鍏⿳锛岃哺瑷樺(sh铆)鏀惰硣鏈垨鑲℃湰锛屼娇鐣欏瓨鏀剁泭绺介娓涘皯;閬搁爡(xi脿ng) B锛屽€熻鍒╂饯鍒嗛厤锛岃哺瑷樼泩浣欏叕绌�锛岀暀瀛樻敹鐩婄附椤嶄笉璁�;閬搁爡(xi脿ng) C锛屽€熻鍒╂饯鍒嗛厤锛岃哺瑷樻噳(y墨ng)浠樿偂鍒�锛屼娇鐣欏瓨鏀剁泭绺介娓涘皯;閬搁爡(xi脿ng)D锛屾悕鐩婇璩埗杞�(zhu菐n)鍏�“鏈勾鍒╂饯”锛屼笖“鏈勾鍒╂饯”骞存湯鐐鸿哺鏂逛綑椤�锛屼娇鐣欏瓨鏀剁泭绺介澧炲姞銆�
銆�3-涓嶅畾闋�(xi脿ng)銆�2017 骞� 1 鏈� 1 鏃�锛屾煇鑲′唤鏈夐檺鍏徃璩囩敘(ch菐n)璨�(f霉)鍌佃〃涓偂鏉辨瑠(qu谩n)鐩婂悇闋�(xi脿ng)鐩勾鍒濅綑椤嶇偤锛氳偂鏈� 3 000钀厓锛岃硣鏈叕绌� 4 000 钀厓锛岀泩浣欏叕绌� 400 钀厓锛屾湭鍒嗛厤鍒╂饯 2 000 钀厓銆�2017 骞村叕鍙哥櫦(f膩)鐢熺浉闂�(gu膩n)妤�(y猫)鍕�(w霉)璩囨枡濡備笅锛�
(1)缍�(j墨ng)鑲℃澅澶ф渻鎵规簴(zh菙n)锛屽鍛婄櫦(f膩)鏀� 2016 骞村害鐝�(xi脿n)閲戣偂鍒� 1 500 钀厓銆�
(2)缍�(j墨ng)鑲℃澅澶ф渻鎵规簴(zh菙n)宸插饱琛岀浉鎳�(y墨ng)澧炶硣鎵嬬簩(x霉)锛屽皣璩囨湰鍏⿳ 4 000 钀厓杞�(zhu菐n)澧炶偂鏈�銆�
(3)缍�(j墨ng)鎵规簴(zh菙n)澧炶硣鎿�(ku貌)鑲�锛屽鎵樿瓑鍒稿叕鍙哥櫦(f膩)琛屾櫘閫氳偂 400 钀偂锛屾瘡鑲¢潰鍊� 1 鍏�锛屾瘡鑲$櫦(f膩)琛屽児 6 鍏�锛屾寜鐧�(f膩)琛屽児鐨� 3%鍚戣瓑鍒稿叕鍙告敮浠樼浉闂�(gu膩n)鐧�(f膩)琛岃不(f猫i)鐢�(涓嶈€冩叜澧炲€肩▍)銆�
(4)鐣�(d膩ng)骞村(sh铆)鐝�(xi脿n)鍑堝埄娼� 3 000 钀厓锛屾彁鍙栨硶瀹氱泩浣欏叕绌嶅拰浠绘剰鐩堜綑鍏⿳鐨勬瘮渚嬪垎鍒ョ偤 10%鍜� 5%銆�
瑕佹眰锛氭牴鎿�(j霉)涓婅堪璩囨枡锛屼笉鑰冩叜鍏朵粬鍥犵礌锛屽垎鍒ュ洖绛斾笅鍒楀皬椤�(閲戦鍠綅锛氳惉鍏�)銆�
<1>鏍规摎(j霉)鏈熷垵璩囨枡鍜岃硣鏂�(1)锛屽鍛婄櫦(f膩)鏀剧従(xi脿n)閲戣偂鍒╁皪瑭插叕鍙歌偂鏉辨瑠(qu谩n)鐩婂拰璨�(f霉)鍌甸爡(xi脿ng)鐩奖闊跨祼(ji茅)鏋滆〃杩版纰虹殑鏄�( )銆�
A.“璨�(f霉)鍌靛悎瑷�”闋�(xi脿ng)鐩鍔� 1 500 钀厓
B.“鏈垎閰嶅埄娼�”闋�(xi脿ng)鐩笡灏� 1 500 钀厓
C.“鑲℃澅娆�(qu谩n)鐩婂悎瑷�”闋�(xi脿ng)鐩笡灏� 1 500 钀厓
D.“鐩堜綑鍏⿳”闋�(xi脿ng)鐩笡灏� 1 500 钀厓
銆愮瓟妗堛€慉BC
銆愯В鏋愩€戝€燂細鍒╂饯鍒嗛厤1 500
璨革細鎳�(y墨ng)浠樿偂鍒�1 500
璨�(f霉)鍌靛鍔� 1 500 钀厓;鎵€鏈夎€呮瑠(qu谩n)鐩婃笡灏� 1 500 钀厓(鍏朵腑“鏈垎閰嶅埄娼�”闋�(xi脿ng)鐩笡灏� 1 500 钀厓)
<2>鏍规摎(j霉)璩囨枡(2)锛岃┎鍏徃浠ヨ硣鏈叕绌嶈綁(zhu菐n)澧炶硣鏈殑鏈冭▓铏曠悊绲�(ji茅)鏋滆〃杩版纰虹殑鏄�( )銆�
A.鑲℃澅娆�(qu谩n)鐩婄附椤嶆笡灏� 4 000 钀厓
B.鑲℃澅娆�(qu谩n)鐩婄附椤嶄笉璁�
C.鐣欏瓨鏀剁泭娓涘皯 4 000 钀厓
D.鑲℃湰澧炲姞 4 000 钀厓
銆愮瓟妗堛€態D
銆愯В鏋愩€戣硣鏈叕绌嶆笡灏� 4 000 钀厓;鑲℃湰澧炲姞 4 000 钀厓;涓嶅奖闊挎墍鏈夎€呮瑠(qu谩n)鐩婂強鐣欏瓨鏀剁泭绺介锛岀浉闂�(gu膩n)鏈冭▓鍒嗛寗濡備笅锛�
鍊燂細璩囨湰鍏⿳4 000
璨革細鑲℃湰4 000
<3>鏍规摎(j霉)璩囨枡(3)锛岃┎鍏徃澧炵櫦(f膩)鑲$エ瑷堝叆璩囨湰鍏⿳鐨勯噾椤嶇偤( )钀厓銆�
A.2 000
B.2 324
C.1 928
D.1 940
銆愮瓟妗堛€慍
銆愯В鏋愩€戝€燂細閵€琛屽瓨娆�2 328
璨革細鑲℃湰400
璩囨湰鍏⿳——鑲℃湰婧㈠児1 928
<4>鏍规摎(j霉)鏈熷垵璩囨枡鍜岃硣鏂�(4)锛岃┎鍏徃鐩堜綑鍏⿳鐨勮▓绠楃祼(ji茅)鏋滄纰虹殑鏄�( )銆�
A.鏈勾澧炲姞鐩堜綑鍏⿳ 450 钀厓
B.鏈熸湯鐩堜綑鍏⿳浣欓鐐� 1 100 钀厓
C.鏈勾澧炲姞鐩堜綑鍏⿳ 300 钀厓
D.鏈熸湯鐩堜綑鍏⿳浣欓鐐� 850 钀厓
銆愮瓟妗堛€慉D
銆愯В鏋愩€戝€燂細鍒╂饯鍒嗛厤450
璨革細鐩堜綑鍏⿳450
鏈勾鎻愬彇(澧炲姞)鐩堜綑鍏⿳ 3 000×15%=450 钀厓;骞存湯鐩堜綑鍏⿳浣欓=400+450=850(钀厓)銆�
<5>鏍规摎(j霉)鏈熷垵璩囨枡锛岃硣鏂�(1)鑷�(4)锛�2017 骞� 12 鏈� 31 鏃ヨ┎鍏徃璩囩敘(ch菐n)璨�(f霉)鍌佃〃鑲℃澅娆�(qu谩n)鐩婃湁闂�(gu膩n)闋�(xi脿ng)鐩殑鏈熸湯浣欓瑷堢畻绲�(ji茅)鏋滄纰虹殑鏄�( )銆�
A.“鑲℃湰”闋�(xi脿ng)鐩偤 7 400 钀厓
B.“鑲℃澅娆�(qu谩n)鐩婂悎瑷�”闋�(xi脿ng)鐩偤 17 626 钀厓
C.“璩囨湰鍏⿳”闋�(xi脿ng)鐩偤 5 928 钀厓
D.“鏈垎閰嶅埄娼�”闋�(xi脿ng)鐩偤 3 050 钀厓
銆愮瓟妗堛€慉D
銆愯В鏋愩€�2017 骞存湯鑲℃湰=3 000+4 000+400=7 400(钀厓)
2017 骞存湯璩囨湰鍏⿳=4 000-4 000+1 928=1 928(钀厓)
2017 骞存湯鐩堜綑鍏⿳=850(钀厓)
2017 骞存湯鏈垎閰嶅埄娼�=2 000+3 000-450-1 500=3 050(钀厓)
2017 骞存湯鎵€鏈夎€呮瑠(qu谩n)鐩婂悎瑷�=7 400+1 928+850+3 050=13 228(钀厓)銆�
浠ヤ笂鍒嗕韩閮ㄥ垎鍒濈礆鏈冭▓瀵�(sh铆)鍕�(w霉)缈�(x铆)椤�锛屾洿澶氳│椤屽彲榛�(di菐n)鎿婂厤璨�(f猫i)涓嬭級>>2023骞村垵绱氭渻瑷堢繏(x铆)椤�銆�
閲濆皪鍒濈礆鏈冭▓鍌欒€�锛岀己涔忓倷鑰冭▓鍔�锛屽彲鍏嶈不(f猫i)闋�(l菒ng)鍙�>>2023骞村垵绱氭渻瑷堝皬鐧藉叆闁€璩囨枡鍖�锛屽倷鑰冨姪浣犱竴鑷備箣鍔�銆�
2023骞村垵绱氭渻瑷堟簴(zh菙n)鑰冭瓑鎵撳嵃鏅傞枔灏囦簬4鏈�12鏃ュ墠鍚勭渷绱氳€冭│绠$悊姗�(j墨)妲�(g貌u)鍏竷鏈湴鍗€(q奴)鍒濈礆璩囨牸鑰冭│婧�(zh菙n)鑰冭瓑缍�(w菐ng)涓婃墦鍗拌捣姝㈡檪闁�銆傚叿楂斿摢澶╂墦鍗�锛岀偤浜嗚€冪敓鍌欒€冮殠娈靛皥蹇冨(xu茅)缈�(x铆)锛屽皬绶ㄥ缓璀拌€冪敓鍙珛鍗冲~瀵� 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屽眴鏅傛垜鍊戞渻鍙婃檪閫氱煡鑰冪敓2023骞村垵绱氭渻瑷堣伔绋辨簴(zh菙n)鑰冭瓑鎵撳嵃鏅傞枔銆佽€冭│鏅傞枔锛屽姪鎮ㄩ爢鍒╁畬鎴愯€冭│銆傞粸(di菐n)鎿婃煡鐪�>>2023骞村叏鍦嬪悇鐪佸垵绱氭渻瑷堟簴(zh菙n)鑰冭瓑鎵撳嵃鏅傞枔鍙婃墦鍗板叆鍙e尟绺�銆傞毃鏅傛洿鏂�锛�
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涓€銆佸垵绱氭渻瑷堝(sh铆)鍕�(w霉)瑭曞垎妯�(bi膩o)婧�(zh菙n)
1.鍠爡(xi脿ng)閬告搰椤�(鏈椤屽叡20灏忛锛屾瘡灏忛2鍒嗭紝鍏�40鍒�銆傛瘡灏忛鍌欓伕绛旀涓紝鍙湁涓€鍊嬬鍚堥鎰忕殑姝g⒑绛旀銆傞尟閬�銆佷笉閬稿潎涓嶅緱鍒嗐€�)
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4.涓嶅畾闋�(xi脿ng)閬告搰椤�(鏈椤屽叡15灏忛锛屾瘡灏忛2鍒�锛屽叡30鍒�銆傛瘡灏忛鍌欓伕绛旀涓�锛屾湁涓€鍊嬫垨涓€鍊嬩互涓婄鍚堥鎰忕殑姝g⒑绛旀銆傛瘡灏忛鍏ㄩ儴閬稿皪寰楁豢鍒�锛屽皯閬稿緱鐩告噳(y墨ng)鍒嗗€硷紝澶氶伕銆侀尟閬搞€佷笉閬稿潎涓嶅緱鍒�銆�)
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