涓嶅畾闋�(xi脿ng)灏堥——澧炲€肩▍閮ㄥ垎

1.鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬭波鐗╅亱(y霉n)杓�銆佽鍗告惉閬�(y霉n)鍜屽€夊劜鏈嶅嫏(w霉)銆�2019骞�9鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)鎻愪緵璨ㄧ墿閬�(y霉n)杓告湇鍕�(w霉)锛屽彇寰楀惈澧炲€肩▍鍍�(ji脿)娆�2 180 000鍏冿紝鍚屾檪(sh铆)鏀跺彇鍖呰璨�(f猫i)10 900鍏冦€�

(2)鎻愪緵瑁濆嵏鎼亱(y霉n)鏈嶅嫏(w霉)锛屽彇寰楀惈澧炲€肩▍鍍�(ji脿)娆�41 200鍏冦€�

(3)鎻愪緵鍊夊劜鏈嶅嫏(w霉)锛屽彇寰楀惈澧炲€肩▍鍍�(ji脿)娆�82 400鍏�

(4)鍑虹涓€铏曢枒缃€夊韩锛屽彇寰楀惈澧炲€肩▍绉熼噾52 500鍏�锛岃┎鍊夊韩绯荤敳鍏徃2016骞�4鏈堣臣鍏�銆�

(5)閲囧彇闋�(y霉)鏀舵鏂瑰紡鍚戜箼鍏徃鍑虹1杓涚磵鍏�“鐕熸敼澧�”瑭﹂粸(di菐n)涔嬫棩鍓嶅彇寰楃殑閬�(y霉n)杓歌粖杓涖€�9鏈�16鏃ョ敖瑷傛湁褰㈠嫊鐢�(ch菐n)绉熻硟鍚堝悓锛岀鏈�3鍊�(g猫)鏈堛€�9鏈�20鏃ユ敹鍒颁箼鍏徃鏀粯鐨勭璩冭不(f猫i)锛�9鏈�23鏃ュ悜涔欏叕鍙搁枊鍏峰鍊肩▍灏堢敤鐧�(f膩)绁紝9鏈�28鏃ュ悜涔欏叕鍙镐氦浠樺嚭绉熺殑閬�(y霉n)杓歌粖杓�銆�

(6)灏囪硣閲戣哺鑸囬棞(gu膩n)鑱�(li谩n)浼佹キ(y猫)涓欏叕鍙镐娇鐢�锛屽彇寰楀埄鎭�150 000鍏冦€�

(7)鐒″劅鐐洪棞(gu膩n)鑱�(li谩n)浼佹キ(y猫)涓欏叕鍙告彁渚涘€夊劜鏈嶅嫏(w霉)锛屽悓椤炲€夊劜鏈嶅嫏(w霉)鍚鍊肩▍鍍�(ji脿)娆�1 090鍏�銆�

(8)鍥犲叕鍙歌粖杓涚櫦(f膩)鐢熶氦閫氫簨鏁�锛岀嵅寰椾繚闅�(xi菐n)璩犱粯20 000鍏冦€�

(9)鍙栧緱瀛樻鍒╂伅1 750鍏�銆�

宸茬煡锛氶姺鍞氦閫氶亱(y霉n)杓告湇鍕�(w霉)澧炲€肩▍绋呯巼鐐�9%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)瑷�(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堟彁渚涜波鐗╅亱(y霉n)杓告湇鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.2 180 000×9%=196 200(鍏�)

B.2 180 000÷(1+9%)×9%=180 000(鍏�)

C.(2 180 000+10 900)÷(1+9%)×9%=180 900(鍏�)

D.(2 180 000+10 900)×9%=197 181(鍏�)

(2)鐢插叕鍙告彁渚涚殑涓嬪垪鏈嶅嫏(w霉)涓�锛屽彲浠ラ伕鎿囬仼鐢ㄧ啊鏄撹▓(j矛)绋呮柟娉曡▓(j矛)绋呯殑鏄�( )銆�

A.鍚戜箼鍏徃鍑虹閬�(y霉n)杓歌粖杓�

B.鍑虹闁戠疆鍊夊韩

C.鎻愪緵瑁濆嵏鎼亱(y霉n)鏈嶅嫏(w霉)

D.鎻愪緵鍊夊劜鏈嶅嫏(w霉)

(3)鐢插叕鍙哥暥(d膩ng)鏈堥噰鍙栭爯(y霉)鏀舵鏂瑰紡鍑虹閬�(y霉n)杓歌粖杓�銆傚鍊肩▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪(sh铆)闁撴槸( )銆�

A.9鏈�20鏃�

B.9鏈�28鏃�

C.9鏈�16鏃�

D.9鏈�23鏃�

(4)鐢插叕鍙哥暥(d膩ng)鏈堢櫦(f膩)鐢熺殑涓嬪垪妤�(y猫)鍕�(w霉)涓�锛屽爆浜庝笉寰佹敹澧炲€肩▍闋�(xi脿ng)鐩殑鏄�( )銆�

A.灏囪硣閲戣哺鑸囬棞(gu膩n)鑱�(li谩n)浼佹キ(y猫)涓欏叕鍙镐娇鐢ㄥ彇寰楀埄鎭�150 000鍏�

B.鍙栧緱瀛樻鍒╂伅1 750鍏�

C.鐒″劅鐐洪棞(gu膩n)鑱�(li谩n)浼佹キ(y猫)涓欏叕鍙告彁渚涘€夊劜鏈嶅嫏(w霉)

D.鐛插緱淇濋毆(xi菐n)璩犱粯20 000鍏�

1.銆愮瓟妗堛€�

(1)銆愮瓟妗堛€慍

銆愯В鏋愩€戝寘瑁濊不(f猫i)灞簬鍍�(ji脿)澶栬不(f猫i)鐢�锛屽児(ji脿)绋呭垎闆㈠悗骞跺叆閵峰敭椤嶈▓(j矛)绠楃钩绱嶅鍊肩▍銆�

(2)銆愮瓟妗堛€慉BCD

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛氬湪绱嶅叆“鐕熸敼澧�”瑭﹂粸(di菐n)涔嬫棩鍓嶇敖瑷傜殑灏氭湭鍩�(zh铆)琛屽畬鐣㈢殑鏈夊舰鍕曠敘(ch菐n)绉熻硟鍚堝悓鍙互閬告搰閬╃敤绨℃槗瑷�(j矛)绋呮柟娉曡▓(j矛)绋�;閬搁爡(xi脿ng)B锛氫竴鑸磵绋呬汉鍑虹鍏�2016骞�4鏈�30鏃ュ墠鍙栧緱鐨勪笉鍕曠敘(ch菐n)锛屽彲浠ラ伕鎿囬仼鐢ㄧ啊鏄撹▓(j矛)绋呮柟娉�锛屾寜鐓�5%鐨勫緛鏀剁巼瑷�(j矛)绠楁噳(y墨ng)绱嶇▍椤�;閬搁爡(xi脿ng)C銆丏锛� 鍊夊劜鏈嶅嫏(w霉)銆佽鍗告惉閬�(y霉n)鏈嶅嫏(w霉)鍙互閬告搰閬╃敤绨℃槗瑷�(j矛)绋呮柟娉曡▓(j矛)绋�銆�

(3)銆愮瓟妗堛€慉

銆愯В鏋愩€戞彁渚涚璩冩湇鍕�(w霉)閲囧彇闋�(y霉)鏀舵鏂瑰紡鐨�锛屽鍊肩▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪(sh铆)闁撴槸鏀跺埌闋�(y霉)鏀舵鐨勭暥(d膩ng)澶╋紝鍗�9鏈�20鏃�銆�

(4)銆愮瓟妗堛€態D

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛氬皣璩囬噾璨歌垏闂�(gu膩n)鑱�(li谩n)浼佹キ(y猫)涓欏叕鍙镐娇鐢ㄥ彇寰楀埄鎭�150 000鍏冿紝灞簬璨告鏈嶅嫏(w霉)锛岄渶绻崇磵澧炲€肩▍;閬搁爡(xi脿ng)C锛氫紒妤�(y猫)鎻愪緵闈炲叕鐩婄殑鐒″劅鏈嶅嫏(w霉)锛岃瑕栧悓閵峰敭鏈嶅嫏(w霉)锛岀钩绱嶅鍊肩▍銆�

2.鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬮鍝佺敓鐢�(ch菐n)鍜岄姺鍞キ(y猫)鍕�(w霉)銆�2019骞�7鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)鍚戣静(n贸ng)姘戞敹璩肩帀绫�10鍣革紝闁嬪叿杈�(n贸ng)鐢�(ch菐n)鍝佹敹璩肩櫦(f膩)绁ㄦ敞鏄庤卜鍍�(ji脿)20 000鍏�锛屾墍鏀惰臣鐜夌背80%鐣�(d膩ng)鏈堥牁(l菒ng)鐢ㄧ敤浜庣敓鐢�(ch菐n)鑶ㄥ寲椋熷搧锛屽叾浣�20%鏈敓鐢�(ch菐n)闋�(l菒ng)鐢�銆�

(2)淇箷鐢�(ch菐n)鍝佸睍绀哄怀锛屽彇寰楄椋捐ō(sh猫)瑷�(j矛)鍏徃闁嬪叿鐨勫鍊肩▍鏅€氱櫦(f膩)绁ㄦ敞鏄庣▍椤�150鍏�锛屽彇寰楄淇叕鍙搁枊鍏风殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�2 700鍏冦€�

(3)鐢插叕鍙搁姺鍞汉鍝″嫉鏌�銆佺帇鏌愬埌澶栧湴鍙冨姞灞曢姺鏈冿紝鍙栧緱娉ㄦ槑寮垫煇銆佺帇鏌愯韩浠戒俊鎭殑楂橀惖杌婄エ锛岀エ鍍�(ji脿)閲戦1 635鍏�;鍙栧緱閰掑簵闁嬪叿鐨勪綇瀹胯不(f猫i)澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�180鍏�銆�

(4)閲囧彇闋�(y霉)鏀惰波娆炬柟寮忓悜涔欏叕鍙搁姺鍞灉钄鍝佷竴鎵�锛岀敳鍏徃7鏈�6鏃ユ敹鍒拌波娆�250 000鍏�锛�7鏈�18鏃ョ櫦(f膩)鍑鸿波鐗�锛�7鏈�21鏃ラ枊鍏峰鍊肩▍灏堢敤鐧�(f膩)绁�锛屼箼鍏徃7鏈�22鏃ユ敹鍒拌┎鎵规灉钄鍝�銆�

(5)閲囧彇鎶樻墸鏂瑰紡鍚戜笝鍏徃閵峰敭鑷敘(ch菐n)鑶ㄥ寲椋熷搧涓€鎵�銆傝┎鎵硅啫鍖栭鍝佷笉鍚鍊肩▍閵峰敭椤�500 000鍏�锛屽洜涓欏叕鍙歌臣璨ㄦ暩(sh霉)閲忚純澶э紝鐢插叕鍙哥郸浜堜笝鍏徃55 000鍏冪殑鍍�(ji脿)鏍煎劒(y艒u)鎯�锛岄姺鍞鍜屾姌鎵ｉ鍦ㄥ悓涓€寮电櫦(f膩)绁ㄤ笂鍒嗗垾娉ㄦ槑銆傚洜涓欏叕鍙稿湪瑕�(gu墨)瀹氱殑鏈熼檺鍏�(n猫i)浠樻锛岀敳鍏徃鍙堢郸浜堜笝鍏徃17 800鍏冪殑鐝�(xi脿n)閲戞姌鎵�銆�

宸茬煡锛氳静(n贸ng)鐢�(ch菐n)鍝佹墸闄ょ巼鐐�9%锛岃臣閫�(j矛n)鐢ㄤ簬鐢熺敘(ch菐n)13%绋呯巼璨ㄧ墿鐨勭敘(ch菐n)鍝�锛屾寜鐓�10%鎵ｉ櫎鐜囪▓(j矛)绠楅€�(j矛n)闋�(xi脿ng)绋呴銆傞惖璺粖绁ㄦ寜鐓�9%瑷�(j矛)绠楅€�(j矛n)闋�(xi脿ng)绋呴銆傞姺鍞波鐗╁鍊肩▍绋呯巼鐐�13%銆傚彇寰楃殑澧炲€肩▍鎵ｇ▍鎲戣瓑鍧囩鍚堟姷鎵ｈ(gu墨)瀹氬苟鍦ㄧ暥(d膩ng)鏈堢敵鍫�(b脿o)鎶垫墸銆�

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)瑷�(j矛)绠楃敳鍏徃鏀惰臣鐜夌背鐣�(d膩ng)鏈堟簴(zh菙n)浜堟姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.20 000×80%×10%+20 000×20%×(1+9%)×9%=1 992.4(鍏�)

B.20 000×80%×10%+20 000×20%×9%=1 960(鍏�)

B.20 000×9%=1 800(鍏�)

D.20 000×10%=2 000(鍏�)

(2)鐢插叕鍙镐笅鍒楅€�(j矛n)闋�(xi脿ng)绋呴涓�锛屾簴(zh菙n)浜堟姷鎵ｇ殑鏄�( )銆�

A.娉ㄦ槑寮垫煇銆佺帇鏌愯韩浠戒俊鎭殑楂橀惖杌婄エ瑷�(j矛)绠楃殑閫�(j矛n)闋�(xi脿ng)绋呴1 635鍏�

B.瑁濋＞瑷�(sh猫)瑷�(j矛)鍏徃闁嬪叿鐨勫鍊肩▍鏅€氱櫦(f膩)绁ㄦ敞鏄庣殑绋呴150鍏�

C.瑁濅慨鍏徃闁嬪叿鐨勫鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣殑绋呴2 700鍏�

D.閰掑簵闁嬪叿鐨勪綇瀹胯不(f猫i)澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣殑绋呴180鍏�

(3)鐢插叕鍙搁噰鍙栭爯(y霉)鏀惰波娆炬柟寮忓悜涔欏叕鍙搁姺鍞灉钄鍝�锛屽叾澧炲€肩▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪(sh铆)闁撴槸( )銆�

A.7鏈�21鏃� B.7鏈�22鏃� C.7鏈�18鏃� D.7鏈�6鏃�

(4)瑷�(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堥噰鍙栨姌鎵ｆ柟寮忓悜涓欏叕鍙搁姺鍞嚜鐢�(ch菐n)鑶ㄥ寲椋熷搧澧炲€肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.500 000×13%=65 000(鍏�)

B.(500 000-55 000-17 800)×13%=55 536(鍏�)

C.(500 000-17 800)×13%=62 686(鍏�)

D.(500 000-55 000)×13%=57 850(鍏�)

2.銆愮瓟妗堛€�

(1)銆愮瓟妗堛€態

銆愯В鏋愩€戠暥(d膩ng)鏈堟墍璩肩帀绫崇殑80%鐢ㄤ簬鐢熺敘(ch菐n)鑶ㄥ寲椋熷搧(13%绋呯巼璨ㄧ墿)锛屾墍浠�80%閮ㄥ垎灏嶆噳(y墨ng)鐨勯€�(j矛n)闋�(xi脿ng)绋呴=20 000×80%×10%;鍓╀綑20%鏈牁(l菒ng)鐢ㄩ儴鍒嗗皪鎳�(y墨ng)鐨勯€�(j矛n)闋�(xi脿ng)绋呴=20 000×20%×9%銆傜敳鍏徃鏀惰臣鐜夌背鐣�(d膩ng)鏈堟簴(zh菙n)浜堟姷鎵ｇ殑閫�(j矛n)闋�(xi脿ng)绋呴=20 000×80%×10%+20 000×20%×9%=1 960(鍏�)銆�

(2)銆愮瓟妗堛€慉CD

銆愯В鏋愩€戦櫎鍙︽湁瑕�(gu墨)瀹氬锛屽彇寰楀鍊肩▍“鏅€�”鐧�(f膩)绁�锛屼笉寰楁姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴銆�

(3)銆愮瓟妗堛€慍

銆愯В鏋愩€戦噰鍙栭爯(y霉)鏀惰波娆炬柟寮忛姺鍞波鐗�锛屽鍊肩▍绱嶇▍缇╁嫏(w霉)鐧�(f膩)鐢熸檪(sh铆)闁撶偤璨ㄧ墿鐧�(f膩)鍑虹殑鐣�(d膩ng)澶�(7鏈�18鏃�)锛屼絾鐢熺敘(ch菐n)閵峰敭鐢熺敘(ch菐n)宸ユ湡瓒呴亷12鍊�(g猫)鏈堢殑澶у瀷姗�(j墨)姊拌ō(sh猫)鍌�銆佽埞鑸躲€侀姗�(j墨)绛夎波鐗�锛岀偤鏀跺埌闋�(y霉)鏀舵鎴栨浉闈㈠悎鍚岀磩瀹氱殑鏀舵鏃ユ湡鐨勭暥(d膩ng)澶┿€�

(4)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鍥�?y脿n)妤割崷顐堜妇寰规磮?sh霉)閲忚純澶ц€岀郸浜堢殑鎶樻墸锛屽爆浜庡晢妤�(y猫)鎶樻墸銆�(2)鐢变簬閵峰敭椤嶅拰鎶樻墸椤嶅湪鍚屼竴寮电櫦(f膩)绁ㄤ笂鍒嗗垾娉ㄦ槑锛屾噳(y墨ng)浠ヤ笉鍚鍊肩▍鐨勬姌鍚庡児(ji脿)(500 000-55 000)鐐鸿▓(j矛)绋呴姺鍞锛屾帓闄ら伕闋�(xi脿ng)A銆丆銆�(3)鐝�(xi脿n)閲戞姌鎵ｄ笉鑳藉緸閵峰敭椤嶄腑鎵ｉ櫎锛屾帓闄ら伕闋�(xi脿ng)B銆�

3.鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬪ぇ鍨嬫(j墨)姊拌ō(sh猫)鍌欏埗閫犲拰閵峰敭妤�(y猫)鍕�(w霉)銆�2019骞�10鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)璩煎叆鍘熸潗鏂欏彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�39钀厓;閫�(j矛n)鍙ｆ脯鍎€鍣ㄥ彇寰楁捣闂�(gu膩n)閫�(j矛n)鍙ｅ鍊肩▍灏堢敤绻虫鏇告敞鏄庣▍椤�26钀厓銆�

(2)鍫�(b脿o)閵烽姺鍞汉鍝″湅鍏�(n猫i)宸梾璨�(f猫i)锛屽彇寰楃恫(w菐ng)绱勮粖杌婅不(f猫i)澧炲€肩▍闆诲瓙鏅€氱櫦(f膩)绁ㄦ敞鏄庣▍椤�0.09钀厓;鍙栧緱浣忓璨�(f猫i)澧炲€肩▍鏅€氱櫦(f膩)绁ㄦ敞鏄庣▍椤�0.6钀厓;鍙栧緱娉ㄦ槑閵峰敭浜哄摗韬唤淇℃伅鐨勯惖璺粖绁�锛岀エ闈㈤噾椤嶅悎瑷�(j矛)10.9钀厓;鍙栧緱娉ㄦ槑閵峰敭浜哄摗韬唤淇℃伅鐨勫叕璺绁�锛岀エ闈㈤噾椤嶅悎瑷�(j矛)5.15钀厓銆�

(3)閲囧彇鍒嗘湡鏀舵鏂瑰紡閵峰敭W鍨嬪ぇ鍨嬫(j墨)姊拌ō(sh猫)鍌欎竴鑷�锛屽惈澧炲€肩▍鍍�(ji脿)娆�226钀厓锛屽悎鍚岀磩瀹氱暥(d膩ng)鏈堟敹鍙�50%鍍�(ji脿)娆撅紝娆″勾4鏈堝啀鏀跺彇50%鍍�(ji脿)娆�;閲囧彇闋�(y霉)鏀惰波娆炬柟寮忛姺鍞甕鍨嬪ぇ鍨嬫(j墨)姊拌ō(sh猫)鍌欎竴鑷�锛岃ō(sh猫)鍌欑敓鐢�(ch菐n)宸ユ湡18鍊�(g猫)鏈�锛屽悎鍚岀磩瀹氭湰鏈堟噳(y墨ng)闋�(y霉)鏀跺惈澧炲€肩▍鍍�(ji脿)娆�960.5钀厓锛岀敳鍏徃鐣�(d膩ng)鏈堝(sh铆)闅涙敹鍒拌┎绛嗛爯(y霉)鏀舵銆�

(4)鏀粯澧冨涔欏叕鍙稿皥鍒╂妧琛�(sh霉)浣跨敤璨�(f猫i)锛屽悎鍚岀磩瀹氬惈澧炲€肩▍鍍�(ji脿)娆�99.64钀厓锛屼箼鍏徃鍦ㄥ鍏�(n猫i)鏈ō(sh猫)鏈夌稉(j墨ng)鐕熸(j墨)妲�(g貌u)涓旂劇浠ｇ悊浜�銆�

宸茬煡锛氶姺鍞波鐗╁鍊肩▍绋呯巼鐐�13%锛岄姺鍞劇褰㈣硣鐢�(ch菐n)澧炲€肩▍绋呯巼鐐�6%;閻佃矾鏃呭閬�(y霉n)杓告湇鍕�(w霉)鎸�9%瑷�(j矛)绠楅€�(j矛n)闋�(xi脿ng)绋呴;鍏矾鏃呭閬�(y霉n)杓告湇鍕�(w霉)鎸夌収3%瑷�(j矛)绠楅€�(j矛n)闋�(xi脿ng)绋呴;鍙栧緱鐨勬墸绋呮啈璀夊潎绗﹀悎鎶垫墸瑕�(gu墨)瀹�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屻€�

(1)鐢插叕鍙哥暥(d膩ng)鏈堜笅鍒楅€�(j矛n)闋�(xi脿ng)绋呴涓�锛屾簴(zh菙n)浜堝緸閵烽爡(xi脿ng)绋呴涓姷鎵ｇ殑鏄�( )銆�

A.娓剙鐨勯€�(j矛n)闋�(xi脿ng)绋呴26钀厓 B.鍘熸潗鏂欑殑閫�(j矛n)闋�(xi脿ng)绋呴39钀厓

C.浣忓璨�(f猫i)鐨勯€�(j矛n)闋�(xi脿ng)绋呴0.6钀厓 D.缍�(w菐ng)绱勮粖璨�(f猫i)鐨勯€�(j矛n)闋�(xi脿ng)绋呴0.09钀厓

(2)瑷�(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堥惖璺粖绁ㄥ拰鍏矾瀹㈢エ婧�(zh菙n)浜堟姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.10.9×9%+5.15÷(1+3%)×3%=1.131(钀厓)

B.10.9÷(1+9%)×9%+5.15×3%=1.0545(钀厓)

C.10.9×9%+5.15×3%=1.1355(钀厓)

D.10.9÷(1+9%)×9%+5.15÷(1+3%)×3%=1.05(钀厓)

(3)瑷�(j矛)绠楃敳鍏徃鐣�(d膩ng)鏈堥姺鍞ぇ鍨嬫(j墨)姊拌ō(sh猫)鍌欏鍊肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.226÷(1+13%)×13%=26(钀厓)

B.960.5×13%=124.865(钀厓)

C.(226×50%+960.5) ÷(1+13%)×13%=123.5(钀厓)

D.(226+960.5) ÷(1+13%)×13%=136.5(钀厓)

(4)瑷�(j矛)绠楃敳鍏徃鏀粯灏堝埄鎶€琛�(sh霉)浣跨敤璨�(f猫i)鎳�(y墨ng)浠ｆ墸浠ｇ钩澧炲€肩▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.99.64÷(1-6%)×(1+6%)×6%=6.7416(钀厓)

B.99.64×6%=5.9784(钀厓)

C.99.64÷(1+6%)×6%=5.64(钀厓)

D.99.64÷(1-6%)×6%=6.36(钀厓)

3.銆愮瓟妗堛€�

(1)銆愮瓟妗堛€慉BD

銆愯В鏋愩€戝緸閵峰敭鏂瑰彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁�(鍚▍鎺ф(j墨)鍕曢姺鍞当(t菕ng)涓€鐧�(f膩)绁�锛屼笅鍚�)涓婃敞鏄庣殑澧炲€肩▍椤嶅拰寰炴捣闂�(gu膩n)鍙栧緱鐨勬捣闂�(gu膩n)閫�(j矛n)鍙ｅ鍊肩▍灏堢敤绻虫鏇镐笂娉ㄦ槑鐨勫鍊肩▍椤�锛岄兘鏄簴(zh菙n)浜堝緸閵烽爡(xi脿ng)绋呴涓姷鎵ｇ殑閫�(j矛n)闋�(xi脿ng)绋呴锛屾墍浠ラ伕闋�(xi脿ng)A銆丅姝ｇ⒑銆傞伕闋�(xi脿ng)C锛氭槸鏅€氱櫦(f膩)绁紝涓嶆簴(zh菙n)鎶垫墸銆傜磵绋呬汉璩奸€�(j矛n)鍦嬪収(n猫i)鏃呭閬�(y霉n)杓告湇鍕�(w霉)鏈彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄧ殑锛屼絾鍙栧緱澧炲€肩▍闆诲瓙鏅€氱櫦(f膩)绁ㄧ殑锛岀偤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勭▍椤嶆姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴锛屾墍浠ラ伕闋�(xi脿ng)D姝ｇ⒑銆�

(2)銆愮瓟妗堛€慏

銆愯В鏋愩€戠磵绋呬汉璩奸€�(j矛n)鍦嬪収(n猫i)鏃呭閬�(y霉n)杓告湇鍕�(w霉)鏈彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄥ拰澧炲€肩▍闆诲瓙鏅€氱櫦(f膩)绁ㄧ殑锛屾寜涓嬪垪鍏紡瑷�(j矛)绠楅€�(j矛n)闋�(xi脿ng)绋呴锛氣憼鍙栧緱娉ㄦ槑鏃呭韬唤淇℃伅鐨勯惖璺粖绁ㄧ殑锛屽叾閫�(j矛n)闋�(xi脿ng)绋呴=绁ㄩ潰閲戦÷(1+9%)×9%=10.9÷ (1+9%)×9%=0.9(钀厓);鈶″彇寰楁敞鏄庢梾瀹㈣韩浠戒俊鎭殑鍏矾銆佹按璺瓑鍏朵粬瀹㈢エ鐨�锛屽叾閫�(j矛n)闋�(xi脿ng)绋呴=绁ㄩ潰閲戦÷(1+3%)×3%=5.15÷(1+3%)×3%=0.15(钀厓)銆傚悎瑷�(j矛)閫�(j矛n)闋�(xi脿ng)绋呴閲戦=0.9+0.15=1.05(钀厓)銆�

(3)銆愮瓟妗堛€慍

銆愯В鏋愩€戦噰鍙栬硳閵峰拰鍒嗘湡鏀舵鏂瑰紡閵峰敭璨ㄧ墿锛岀偤鏇搁潰鍚堝悓绱勫畾鐨勬敹娆炬棩鏈熺殑鐣�(d膩ng)澶�锛岀劇鏇搁潰鍚堝悓鎴栨浉闈㈠悎鍚屾矑鏈夌磩瀹氭敹娆炬棩鏈熺殑锛岀偤璨ㄧ墿鐧�(f膩)鍑虹殑鐣�(d膩ng)澶�銆傞噰鍙栭爯(y霉)鏀惰波娆炬柟寮忛姺鍞波鐗�锛岀偤璨ㄧ墿鐧�(f膩)鍑虹殑鐣�(d膩ng)澶╋紝浣嗙敓鐢�(ch菐n)閵峰敭宸ユ湡瓒呴亷12鍊�(g猫)鏈堢殑澶у瀷瑷�(sh猫)鍌�銆佽埞鑸�銆侀姗�(j墨)绛夎波鐗�锛岀偤鏀跺埌闋�(y霉)鏀舵鎴栬€呮浉闈㈠悎鍚岀殑绱勫畾鐨勬敹娆剧殑鐣�(d膩ng)澶�銆�

鏈涓�锛岄姺鍞甒鍨嬭ō(sh猫)鍌�锛屽悎鍚岀磩瀹氫簡鏀舵鏃ユ湡锛屽洜姝わ紝W鍨嬭ō(sh猫)鍌欓姺闋�(xi脿ng)绋呴=226÷(1+13%)×13%×50%=13(钀厓);閵峰敭Y鍨嬭ō(sh猫)鍌�锛岀敓鐢�(ch菐n)宸ユ湡瓒呴亷12鍊�(g猫)鏈�锛屽洜姝ょ偤鏀跺埌闋�(y霉)鏀舵鐨勭暥(d膩ng)澶�锛孻鍨嬭ō(sh猫)鍌欓姺闋�(xi脿ng)绋呴=960.5÷(1+13%)×13%=110.5(钀厓)銆傚悎瑷�(j矛)鐣�(d膩ng)鏈堥姺闋�(xi脿ng)绋呴=13+110.5=123.5(钀厓)銆�

(4)銆愮瓟妗堛€慍

銆愯В鏋愩€戠敳鍏徃鎳�(y墨ng)浠ｆ墸浠ｇ钩澧炲€肩▍绋呴=99.64÷(1+6%)×6%=5.64(钀厓)銆�

4.鐢插晢妤�(y猫)閵€琛孧鏀鐐哄鍊肩▍涓€鑸磵绋呬汉涓昏鎻愪緵鐩搁棞(gu膩n)閲戣瀺鏈嶅嫏(w霉)锛屼箼鍏徃鐐哄叾鏄熺礆瀹㈡埗銆傜敳鍟嗘キ(y猫)閵€琛孧鏀2021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6 491.44钀厓銆�

(2)鎻愪緵绁ㄦ摎(j霉)璨肩従(xi脿n)鏈嶅嫏(w霉)鍙栧緱鍚鍊肩▍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)鍙栧緱鍚鍊肩▍鏈嶅嫏(w霉)璨�(f猫i)鏀跺叆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�(f猫i)鏀跺叆12.72钀厓銆�

宸辩煡锛氶噾铻嶆湇鍕�(w霉)澧炲€肩▍绋呯巼鐐�6%锛屽叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉銆�

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)鐢插晢妤�(y猫)閵€琛孧鏀2021骞寸鍥涘搴﹀彇寰楃殑涓嬪垪鏀跺叆涓噳(y墨ng)鎸夌収"閲戣瀺鏈嶅嫏(w霉)——鐩存帴鏀惰不(f猫i)閲戣瀺鏈嶅嫏(w霉)”绋呯洰瑷�(j矛)绻冲鍊肩▍鐨勬槸( )銆�

A.璩埗绠＄悊鏈嶅嫏(w霉)璨�(f猫i)鏀跺叆12.72钀厓

B.绁ㄦ摎(j霉)璨肩従(xi脿n)鍒╂伅鏀跺叆874.5钀厓

C.璩囬噾绲�(ji茅)绠楁湇鍕�(w霉)璨�(f猫i)鏀跺叆37.1钀厓

D.璨告鍒╂伅鏀跺叆6 491.44钀厓

(2)涔欏叕鍙稿悜鐢插晢妤�(y猫)閵€琛孧鏀璩奸€�(j矛n)鐨勪笅鍒楅噾铻嶆湇鍕�(w霉)涓�锛屼笉寰楀緸閵烽爡(xi脿ng)绋呴涓姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呯殑鏄�( )銆�

A.绁ㄦ摎(j霉)璨肩従(xi脿n)鏈嶅嫏(w霉)

B.璩埗绠＄悊鏈嶅嫏(w霉)

C.璨告鏈嶅嫏(w霉)

D.璩囬噾绲�(ji茅)绠楁湇鍕�(w霉)

(3)瑷�(j矛)绠楃敳鍟嗘キ(y猫)閵€琛孧鏀2021骞寸鍥涘搴﹁哺娆炬湇鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.(6 491.44+874.5)÷(1+6%)×6%=41 6.94(钀厓)

B.37.1×6%+12.72÷(1+6%)×6%=2.946(钀厓)

C.37.1÷(1+6%)×6%+874.5×6%=54.57(钀厓)

D.(6 491.44+37.1)×6%=391.71(钀厓)

(4)瑷�(j矛)绠楃敳鍟嗘キ(y猫)閵€琛孧鏀2021骞寸鍥涘搴︾洿鎺ユ敹鍙栭噾铻嶆湇鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.37.1÷(1+6%)×6%+12.72×6%=2.86(钀厓)

B.(37.1+12.72)÷(1+6%)×6%=2.82(钀厓)

C.(649 1.44+37.1)÷(1+6%)×6%=369.54(钀厓)

D.874.5×6%+12.72÷(1+6%)×6%=53.19(钀厓)

4.銆愮瓟妗堛€�

(1)銆愮瓟妗堛€慉C

銆愯В鏋愩€戣超鎴剁鐞嗗拰璩囬噾绲�(ji茅)绠楁湇鍕�(w霉)灞簬鐩存帴鏀惰不(f猫i)閲戣瀺鏈嶅嫏(w霉)锛岃哺娆炬湇鍕�(w霉)鍜岀エ鎿�(j霉)璨肩従(xi脿n)鏈嶅嫏(w霉)灞簬璨告鏈嶅嫏(w霉)銆�

(2)銆愮瓟妗堛€慉C

銆愯В鏋愩€戠磵绋呬汉鎺ュ彈璨告鏈嶅嫏(w霉)鍚戣哺娆炬柟鏀粯鐨勮垏瑭茬瓎璨告鐩存帴鐩搁棞(gu膩n)鐨勬姇铻嶈硣椤у晱璨�(f猫i)銆佹墜绾�(x霉)璨�(f猫i)銆佸挩瑭㈣不(f猫i)绛夎不(f猫i)鐢�锛屼笉寰楁姷鎵ｉ€�(j矛n)闋�(xi脿ng)銆傜エ鎿�(j霉)璨肩従(xi脿n)鏈嶅嫏(w霉)鍜岃哺娆炬湇鍕�(w霉)涓嶅緱寰為姺闋�(xi脿ng)绋呴涓姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋呴銆�

(3)銆愮瓟妗堛€慉

銆愯В鏋愩€戣硣鏂�(1)銆�(2)灞簬璨告鏈嶅嫏(w霉)锛屼笖鍧囩偤鍚▍鏀跺叆锛屾晠闇€鍍�(ji脿)绋呭垎闆�銆�2021骞寸鍥涘搴﹁哺娆炬湇鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴=(6 491.44+874.5)÷(1+6%)×6%=416.94(钀厓)銆�

(4)銆愮瓟妗堛€態

銆愯В鏋愩€戣硣鏂�(3)銆�(4)灞簬鐩存帴鏀惰不(f猫i)閲戣瀺鏈嶅嫏(w霉)锛屼笖鍧囩偤鍚▍鏀跺叆锛屾晠闇€鍍�(ji脿)绋呭垎闆€€�2021骞寸鍥涘搴︾洿鎺ユ敹鍙栭噾铻嶆湇鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴=(37.1+12.72)÷(1+6%)×6%=2.82(钀厓)銆�

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