鍒濈礆(j铆)鏈�(hu矛)瑷�(j矛)鏈│鍗疯垏姝峰勾鐪熼鐩告瘮锛岄洠搴︾浉鐣�(d膩ng)锛屼笉瀹氶爡(xi脿ng)閬告搰椤屼腑锛�(涓€)椤屼腑鑰冮粸(di菐n)鍖呮嫭鎴垮湴鐢�(ch菐n)琛屾キ(y猫)“鐕�(y铆ng)鏀瑰”鐨勯姺鍞鐨勭⒑瀹�銆佷竴鑸▓(j矛)绋呮柟娉曞拰绨�(ji菐n)鏄撹▓(j矛)绋呮柟娉曠殑閬╃敤銆佽鍚岄姺鍞笉鍕�(d貌ng)鐢�(ch菐n)浠ュ強閫�(j矛n)闋�(xi脿ng)绋呴鐨勬姷鎵�銆�“鐕�(y铆ng)鏀瑰”琛屾キ(y猫)閭勬湁寰堝锛岄姺鍞鐨勭⒑瀹氫互鍙婅▓(j矛)绋呮柟娉�銆侀€�(j矛n)闋�(xi脿ng)绋呴鏄惁婧�(zh菙n)浜堟姷鎵�銆佸彲鍚﹂枊鍏峰鍊肩▍灏堢敤鐧�(f膩)绁�銆佺▍鏀跺劒(y艒u)鎯犮€佸緛鏀剁鐞嗙瓑锛岄兘鏄彲浠ュ嚭椤岀殑鍦版柟锛屾噳(y墨ng)浜堥噸瑕�銆�(浜�)椤屼腑鑰冨療浼佹キ(y猫)鎵€寰楃▍鐨勬敹鍏ョ附椤嶇殑瑷�(j矛)绠椾互鍙婃敹鍏ョ附椤嶅寘鍚殑闋�(xi脿ng)鐩�銆佹キ(y猫)鍕�(w霉)鎷涘緟璨�(f猫i)绋呭墠鎵ｉ櫎鐨勯檺椤�銆佸唬鍛婅不(f猫i)鍜屾キ(y猫)鍕�(w霉)鎷涘緟璨�(f猫i)绋呭墠鎵ｉ櫎鐨勯檺椤嶃€佷紒妤�(y猫)鎵€寰楃▍鐨勭▍鏀跺劒(y艒u)鎯犵瓑(涓�)椤岃€冮粸(di菐n)鍖呮嫭鍕炲嫊(d貌ng)闂�(gu膩n)绯诲缓绔嬬殑鏅�(sh铆)闁撻粸(di菐n)銆佸嫗鍕�(d貌ng)鍚堝悓涓ぞ鏈�(hu矛)淇濋毆(xi菐n)鐨勭钩绱�銆佸伐璩囩殑瑷�(j矛)绠�銆佹湇鍕�(w霉)鏈熼仌绱勯噾鍜岀(j矛ng)妤�(y猫)闄愬埗閬曠磩閲戠殑鐩搁棞(gu膩n)瑕�(gu墨)瀹�銆佺稉(j墨ng)婵�(j矛)瑁�(b菙)鍎熼噾鐨勮▓(j矛)绠椼€佸嫗鍕�(d貌ng)绯剧礇绛�銆�

涓€銆佸柈闋�(xi脿ng)閬告搰椤�(鏈椤屽叡23灏忛锛屾瘡灏忛2鍒�锛屽叡46鍒嗐€傛瘡灏忛鍌欓伕绛旀涓�锛屽彧鏈変竴鍊�(g猫)绗﹀悎椤屾剰鐨勬纰虹瓟妗�銆傚閬�銆侀尟(cu貌)閬�銆佷笉閬稿潎涓嶅緱鍒�銆傝珛(q菒ng)浣跨敤瑷�(j矛)绠楁(j墨)榧犳(bi膩o)鍦ㄨ▓(j矛)绠楁(j墨)绛旈鐣岄潰涓婇粸(di菐n)鎿婅│椤岀瓟妗�?j矛ng)婧闋�(xi脿ng)鍓嶇殑鎸夐垥“鈼�”浣滅瓟銆�)

1.涓嬪垪鍚勯爡(xi脿ng)涓�锛屼笉灞簬娉曞緥闂�(gu膩n)绯绘(g貌u)鎴愯绱犵殑鏄�(銆€銆€)

A.涓婚珨銆€銆€銆€B.鍏�(n猫i)瀹广€€銆€銆€C.瀹㈤珨銆€銆€銆€銆€D.娉曞緥琛岀偤

2.涓嬪垪閬搁爡(xi脿ng)涓紝灞簬闄勫姞鍒戠殑鏄�(銆€銆€)

A.娌掓敹璨�(c谩i)鐢�(ch菐n)

B.鎷樺焦

C.姝诲垜

D.绠″埗

3.鏍规摎(j霉)鏈�(hu矛)瑷�(j矛)娉曞緥鍒跺害鐨勮(gu墨)瀹�,浠荤敤鏈�(hu矛)瑷�(j矛)浜哄摗鎳�(y墨ng)鐣�(d膩ng)瀵�(sh铆)琛屽洖閬垮埗搴︾殑鏄�(銆€銆€)

A.鍦�(gu贸)瀹舵(j墨)闂�(gu膩n)銆佸湅(gu贸)鏈変紒妤�(y猫)銆佸璩囦紒妤�(y猫)

B.浜嬫キ(y猫)鍠綅銆佸湅(gu贸)鏈変紒妤�(y猫)銆佷紒浜嬫キ(y猫)鍠綅

C.涓婂競鍏徃銆佸湅(gu贸)瀹舵(j墨)闂�(gu膩n)銆佷簨妤�(y猫)鍠綅

D.鍦�(gu贸)鏈変紒妤�(y猫)銆佸湅(gu贸)瀹舵(j墨)闂�(gu膩n)銆佷簨妤�(y猫)鍠綅

4.鏍规摎(j霉)鏈�(hu矛)瑷�(j矛)娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝涓嬪垪鍚勯爡(xi脿ng)涓�锛屼笉灞簬鏈�(hu矛)瑷�(j矛)妾旀鐨勬槸(銆€銆€)

A.鍘熷鎲戣瓑銆€銆€B.鏈�(hu矛)瑷�(j矛)璩翱銆€銆€C.瑷樿超鎲戣瓑銆€銆€D.骞村害闋�(y霉)绠�

5.鏍规摎(j霉)鏀粯绲�(ji茅)绠楁硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楄鐐轰腑锛屽爆浜庡伣閫犵エ鎿�(j霉)鐨勬槸(銆€銆€)

A.鎸栬(b菙)绁ㄦ摎(j霉)閲戦

B.瑕嗚搵绁ㄦ摎(j霉)鍒版湡鏃�

C.娑傛敼绁ㄦ摎(j霉)鏀舵浜虹殑鍚嶇ū

D.鍋囧啋绁ㄦ摎(j霉)鐨勭敖绔�

6.鐢插叕鍙稿洜闀�(zh菐ng)鏈熺稉(j墨ng)鐕�(y铆ng)涓嶅杽琚鍛婄牬鐢�(ch菐n)锛屾挙閵峰湪閵€琛岄枊绔嬬殑绲�(ji茅)绠楄超鎴舵檪(sh铆)锛屽叾鎳�(y墨ng)鐣�(d膩ng)鏈€鍚庢挙閵风殑鏄�(銆€銆€)銆�

A.鑷ㄦ檪(sh铆)瀛樻璩埗

B.鍩烘湰瀛樻璩埗

C.灏堢敤瀛樻璩埗

D.涓€鑸瓨娆捐超鎴�

7.鐢插叕鍙告垚绔嬪悗鍦ㄦ煇閵€琛岀敵璜�(q菒ng)闁嬬珛浜嗕竴鍊�(g猫)鐢ㄤ簬杈︾悊鏃ュ父杞�(zhu菐n)璩祼(ji茅)绠楀拰鐝�(xi脿n)閲戞敹浠樼殑璩埗锛岃┎璩埗鐨勬€ц唱(zh矛)灞簬(銆€銆€)

A.鍩烘湰瀛樻璩埗

B.涓€鑸瓨娆捐超鎴�

C.灏堢敤瀛樻璩埗

D.鑷ㄦ檪(sh铆)瀛樻璩埗

8.涓嬪垪绋呯ó涓�锛岀敱娴烽棞(gu膩n)璨�(f霉)璨�(z茅)寰佹敹鍜岀鐞嗙殑鏄�(銆€銆€)

A.鑸硅埗鍣哥▍

B.杌婅埞绋�

C.濂戠▍

D.鐠�(hu谩n)澧冧繚璀�(h霉)绋�

9.鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛�2021骞�8鏈堟彁渚涜ō(sh猫)瑷�(j矛)鏈嶅嫏(w霉)鍙栧緱鍚鍊肩▍鍍�(ji脿)娆�636钀厓锛屽彟鏀跺彇閬曠磩閲�21.2钀厓銆傚凡鐭�锛屽鍊肩▍绋呯巼鐐�6%锛岃▓(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堣┎绛嗘キ(y猫)鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呯殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�(銆€銆€)

A.[636+21.2÷(1+6%)]×6%

B.636÷(1+6%)×6%

C.636×6%

D.(636+21.2)÷(1+6%)×6%

10.鏍规摎(j霉)娑堣不(f猫i)绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楀悇闋�(xi脿ng)涓�锛屼笉寰佹敹娑堣不(f猫i)绋呯殑鏄�(銆€銆€)

A.閰掑粻鐢ㄤ簬浜ゆ槗鏈�(hu矛)妯ｅ搧鐨勮嚜鐢�(ch菐n)绱呴厭

B.鍗风厵寤犵敤浜庨€ｇ簩(x霉)鐢熺敘(ch菐n)鍗风厵鐨勮嚜鐢�(ch菐n)鐓欑挡

C.鏃ュ寲寤犵敤浜庤伔宸ョ崕(ji菐ng)鍕�(l矛)鐨勮嚜鐢�(ch菐n)楂樻獢鍖栧鍝�

D.鍦版澘寤犵敤浜庢湰寤犺睛鍏瑁濅慨鐨勮嚜鐢�(ch菐n)瀵�(sh铆)鏈ㄥ湴鏉�

11.2021骞�9鏈堢敳寤犲彈鎵樼偤涔欏嵎鐓欏粻鍔犲伐鐓欑挡锛屾敹鍙栧姞宸ヨ不(f猫i)闁嬪叿澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庨噾椤�21 000鍏冦€佺▍椤�2 730鍏�銆備箼鍗风厵寤犳彁渚涙潗鏂欐垚鏈�150 000鍏�;鐢插粻鐒″悓椤炵厵绲查姺鍞児(ji脿)鏍�銆傚凡鐭ワ紝鐓欑挡娑堣不(f猫i)绋呯▍鐜囩偤30%銆傝▓(j矛)绠楃敳寤犵暥(d膩ng)鏈堣┎绛嗘キ(y猫)鍕�(w霉)鎳�(y墨ng)浠ｆ敹浠ｇ钩娑堣不(f猫i)绋呯▍椤嶇殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�(銆€銆€)

A.(150 000+21 000)÷(1-30%)×30%

B.(150 000+21 000+2 730)×30%

C.(150 000+21 000)×30%

D.(150 000+21 000+2 730)÷(1-30%)×30%

12.鏍规摎(j霉)娑堣不(f猫i)绋呮硶寰嬪埗搴︾殑瑕�(gu墨)瀹�锛屼笅鍒楀悇闋�(xi脿ng)涓�锛屼笉鑳芥墸闄ゅ璩肩殑鎳�(y墨ng)绋呮秷璨�(f猫i)鍝佸凡绱嶆秷璨�(f猫i)绋呯▍椤嶇殑鏄�(銆€銆€)

A.浠ュ璩煎凡绋呯厵绲茬偤鍘熸枡鐢熺敘(ch菐n)鐨勫嵎鐓�

B.浠ュ璩煎凡绋呯彔瀵�銆佺帀鐭崇偤鍘熸枡鐢熺敘(ch菐n)鐨勮泊閲嶉椋惧強鐝犲銆佺帀鐭�

C.浠ュ璩煎凡绋呮苯娌圭偤鍘熸枡鐢熺敘(ch菐n)鐨勬苯娌�

D.浠ュ璩煎凡绋呯櫧閰掔偤鍘熸枡鐢熺敘(ch菐n)鐨勭櫧閰�

13.2021骞�9鏈堢敳鍏徃閫�(j矛n)鍙ｄ竴杓涘皬姹借粖鑷敤锛屾捣闂�(gu膩n)瀵╁畾鐨勯棞(gu膩n)绋呭畬绋呭児(ji脿)鏍�60钀厓锛岀敳鍏徃鍚戞捣闂�(gu膩n)绻崇磵闂�(gu膩n)绋�15钀厓銆佸鍊肩▍13钀厓銆佹秷璨�(f猫i)绋�25钀厓銆傚凡鐭�锛岃粖杓涜臣缃▍绋呯巼鐐�10%銆傜敳鍏徃閫�(j矛n)鍙ｈ嚜鐢ㄥ皬姹借粖鎳�(y墨ng)绻崇磵杌婅紱璩肩疆绋呯▍椤嶇偤(銆€銆€)钀厓銆�

A.8.8

B.12.3

C.7.5

D.10

14. 鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛屾搧鏈変竴妫熷師鍊� 400 钀厓鐨勫粻鎴匡紝2021 骞� 12 鏈堝湪寤犳埧澶栧缓閫犱簡涓€铏曞児(ji脿)鍊� 15 钀厓鐨勬按濉�锛屽湪寤犳埧涓畨瑁濅簡涓€鑷�(t谩i)鑸囧粻鎴夸笉鍙垎鍓茬殑鍍�(ji脿)鍊� 20 钀厓鐨勫崌闄嶆(j墨)銆傚凡鐭ユ埧鐢�(ch菐n)绋呭緸鍍�(ji脿)瑷�(j矛)寰佺▍鐜囩偤 1.2%锛岀暥(d膩ng)?sh霉)鍖�?gu墨)瀹氱殑鎴跨敘(ch菐n)鍘熷€兼墸闄ゆ瘮渚嬬偤 30%銆傝▓(j矛)绠楃敳鍏徃 2022 骞村害瑭插粻鎴挎噳(y墨ng)绻崇磵鎴跨敘(ch菐n)绋呯▍椤嶇殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�( )銆�

A.(400+15+20)×(1-30%)×1.2%=3.654(钀厓)

B.(400+15)×(1-30%)×1.2%=3.486(钀厓)

C.400×(1-30%)×1.2%=3.36(钀厓)

D.(400+20)×(1-30%)×1.2%=3.528(钀厓)

15.鏍规摎(j霉)鍊�(g猫)浜烘墍寰楃▍娉曞緥鍒跺害鐨勮(gu墨)瀹氾紝涓嬪垪鍚勯爡(xi脿ng)涓�锛屼笉灞簬宸ヨ硣銆佽柂閲戞€ц唱(zh矛)鐨勮(b菙)璨笺€佹触璨肩殑鏄�(銆€銆€)

A.宸ラ健瑁�(b菙)璨�

B.鍔犵彮瑁�(b菙)璨�

C.宸梾璨�(f猫i)娲ヨ布

D.宕椾綅娲ヨ布

16.鏌愬ぇ瀛�(xu茅)鏁欐巿鍚虫煇鍙栧緱鐨勪笅鍒楁敹鍏ヤ腑锛屾噳(y墨ng)鎸夌収“绋块叕鎵€寰�”绻崇磵鍊�(g猫)浜烘墍寰楃▍鐨勬槸(銆€銆€)

A.浣滃搧鍙冨睍鏀跺叆

B.鍑虹増鏂囧(xu茅)浣滃搧

C.瀵╂牳鏇哥ǹ

D.瀛�(xu茅)琛�(sh霉)鍫�(b脿o)鍛婃敹鍏�

17.2021骞�9鏈�锛屽嫉鏌愯臣璨风鍒╁僵绁ㄤ竴娆′腑鐛�(ji菐ng)鏀跺叆200 000鍏�锛岃臣璨峰僵绁ㄦ敮鍑�1 000鍏�銆傚凡鐭ワ紝鍋剁劧鎵€寰楀€�(g猫)浜烘墍寰楃▍绋呯巼鐐�20%銆傝▓(j矛)绠楀嫉鏌愮暥(d膩ng)鏈堣┎绛嗕腑鐛�(ji菐ng)鏀跺叆鎳�(y墨ng)绻崇磵鐨勬墍寰楃▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(銆€銆€)

A.200 000×20%

B.(200 000-1 000)×20%

C.(200 000-1 000)×(1-20%)×20%

D.200 000×(1-20%)×20%

18.鐢叉埧鍦扮敘(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)闁嬬櫦(f膩)涓€浣忓畢闋�(xi脿ng)鐩紝瀵�(sh铆)闅涘崰鍦伴潰绌�20 000骞虫柟绫�锛屽缓绛戦潰绌�30 000骞虫柟绫筹紝瀹圭⿳鐜囩偤2.0锛岀敳鎴垮湴鐢�(ch菐n)闁嬬櫦(f膩)浼佹キ(y猫)绻崇磵鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯殑瑷�(j矛)绋呬緷鎿�(j霉)鐐�(銆€銆€)

A.30 000骞虫柟绫�

B.20 000骞虫柟绫�

C.22 500骞虫柟绫�

D.45 000骞虫柟绫�

19.涔欏叕鍙告搧鏈変竴铏曞師鍊�900 000鍏冪殑鎴跨敘(ch菐n)銆傚凡鐭�锛屾埧鐢�(ch菐n)绋呯▍鐜囩偤1.2%锛岀暥(d膩ng)?sh霉)鍖�?gu墨)瀹氱殑鎴跨敘(ch菐n)鍘熷€兼笡闄ゆ瘮渚嬬偤30%銆備箼鍏徃瑭叉埧鐢�(ch菐n)骞存噳(y墨ng)绻崇磵鎴跨敘(ch菐n)绋呯▍椤嶇殑涓嬪垪瑷�(j矛)绠椾腑锛屾纰虹殑鏄�(銆€銆€)

A.900 000×1.2%

B.900 000÷(1-30%)×1.2%

C.900 000×(1-30%)×1.2%

D.900 000×30%×1.2%

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