1銆佹煇鑲′唤鏈夐檺鍏徃浜�2013骞�1鏈�1鏃ョ櫦(f膩)琛�3骞存湡锛屾瘡骞�1鏈�1鏃ヤ粯鎭�銆佸埌鏈熶竴娆￠倓鏈殑鍏徃鍌靛埜锛屽偟鍒搁潰鍊肩偤200钀厓锛岀エ闈㈠勾鍒╃巼鐐�5%锛屽(sh铆)闅涘勾鍒╃巼鐐�6%锛岀櫦(f膩)琛屽児(ji脿)鏍肩偤196.65钀厓锛屽彟鏀粯鐧�(f膩)琛岃不(f猫i)鐢�2钀厓銆傛寜瀵�(sh铆)闅涘埄鐜囨硶纰鸿獚(r猫n)鍒╂伅璨�(f猫i)鐢�銆傝┎鍌靛埜2014骞村害纰鸿獚(r猫n)鐨勫埄鎭不(f猫i)鐢ㄧ偤()钀厓銆�

A.11.78

B.12

C.10

D.11.68

銆愮瓟妗堛€慉

銆愯В鏋愩€�2014骞村害纰鸿獚(r猫n)鐨勫埄鎭不(f猫i)鐢�=銆�(196.65-2)×(1+6%)-200×5%銆�×6%=11.78(钀厓)銆�

2銆佺敳鍏徃缍�(j墨ng)鎵规簴(zh菙n)浜�2014骞�1鏈�1鏃ヤ互闈㈠€肩櫦(f膩)琛屽彲杞�(zhu菐n)鎻涘叕鍙稿偟鍒革紝闈㈠€肩附椤嶇偤50000钀厓(涓嶈€冩叜鐩搁棞(gu膩n)绋呰不(f猫i))銆傝┎鍙綁(zhu菐n)鎻涘叕鍙稿偟鍒告湡闄愮偤5骞达紝姣忓勾1鏈�1鏃ヤ粯鎭�銆佺エ闈㈠勾鍒╃巼鐐�4%锛屽(sh铆)闅涘勾鍒╃巼鐐�6%銆傚埄鐜囩偤6%銆佹湡鏁�(sh霉)鐐�5鏈熺殑鏅€氬勾閲戠従(xi脿n)鍊肩郴鏁�(sh霉)鐐�4.2124锛屽埄鐜囩偤6%銆佹湡鏁�(sh霉)鐐�5鏈熺殑寰�(f霉)鍒╃従(xi脿n)鍊肩郴鏁�(sh霉)鐐�0.7473銆�2014骞�1鏈�1鏃ョ櫦(f膩)琛屽彲杞�(zhu菐n)鎻涘叕鍙稿偟鍒告檪(sh铆)鎳�(y墨ng)纰鸿獚(r猫n)鐨勬瑠(qu谩n)鐩婃垚浠界殑鍏厑鍍�(ji脿)鍊肩偤()钀厓銆�

A.45789.8

B.4210.2

C.50000

D.0

銆愮瓟妗堛€態

銆愯В鏋愩€戝彲杞�(zhu菐n)鎻涘叕鍙稿偟鍒歌矤(f霉)鍌垫垚浠界殑鍏厑鍍�(ji脿)鍊�=50000×0.7473+50000×4%×4.2124=45789.8(钀厓);娆�(qu谩n)鐩婃垚浠藉叕鍏佸児(ji脿)鍊�=50000-45789.8=4210.2(钀厓)銆�

3銆佺敳鍏徃鐧�(f膩)琛屼笁骞存湡鍙綁(zhu菐n)鎻涘叕鍙稿偟鍒�,瀵�(sh铆)闅涚櫦(f膩)琛屽児(ji脿)娆�100000钀厓锛屽叾涓矤(f霉)鍌垫垚浠界殑鍏厑鍍�(ji脿)鍊肩偤90000钀厓銆傚亣瀹氱櫦(f膩)琛屽偟鍒告檪(sh铆)鍙︽敮浠樼櫦(f膩)琛岃不(f猫i)鐢�300钀厓銆傜敳鍏徃鐧�(f膩)琛屽偟鍒告檪(sh铆)鎳�(y墨ng)纰鸿獚(r猫n)鐨�“鎳�(y墨ng)浠樺偟鍒�”鐨勯噾椤嶇偤()钀厓銆�

A.9970

B.10000

C.89970

D.89730

銆愮瓟妗堛€慏

銆愯В鏋愩€戠櫦(f膩)琛岃不(f猫i)鐢ㄦ噳(y墨ng)鍦ㄨ矤(f霉)鍌垫垚浠藉拰娆�(qu谩n)鐩婃垚浠戒箣闁撴寜鍏厑鍍�(ji脿)鍊兼瘮渚嬪垎?j菒n)?璨�(f霉)鍌垫垚浠芥噳(y墨ng)鎵挎摂(d膩n)鐨勭櫦(f膩)琛岃不(f猫i)鐢�=300×90000÷100000=270(钀厓)锛屾噳(y墨ng)纰鸿獚(r猫n)鐨�“鎳�(y墨ng)浠樺偟鍒�”鐨勯噾椤�=90000-270=89730(钀厓)銆�

4銆佺敳鍏徃2012骞�1鏈�1鏃ョ櫦(f膩)琛�2000钀唤鍙綁(zhu菐n)鎻涘叕鍙稿偟鍒革紝姣忎唤闈㈠€肩偤100鍏�銆佹瘡浠界櫦(f膩)琛屽児(ji脿)鏍肩偤100.5鍏�锛屽彲杞�(zhu菐n)鎻涘叕鍙稿偟鍒哥櫦(f膩)琛�2骞村悗锛屾瘡浠藉彲杞�(zhu菐n)鎻涘叕鍙稿偟鍒稿彲浠ヨ綁(zhu菐n)鎻�4鑲＄敳鍏徃鏅€氳偂(姣忚偂闈㈠€�1鍏�)銆傜敳鍏徃鐧�(f膩)琛岃┎鍙綁(zhu菐n)鎻涘叕鍙稿偟鍒哥⒑瑾�(r猫n)鐨勮矤(f霉)鍌靛垵濮嬭▓(j矛)閲忛噾椤嶇偤200300钀厓銆�2013骞�12鏈�31鏃ワ紝鑸囪┎鍙綁(zhu菐n)鎻涘叕鍙稿偟鍒哥浉闂�(gu膩n)璨�(f霉)鍌电殑璩潰鍍�(ji脿)鍊肩偤200100钀厓銆�2014骞�1鏈�2鏃�锛岃┎鍙綁(zhu菐n)鎻涘叕鍙稿偟鍒稿叏閮ㄨ綁(zhu菐n)鎻涚偤鐢插叕鍙歌偂浠�銆傜敳鍏徃鍥犲彲杞�(zhu菐n)鎻涘叕鍙稿偟鍒哥殑杞�(zhu菐n)鎻涙噳(y墨ng)纰鸿獚(r猫n)鐨勮硣鏈叕绌�(鑲℃湰婧㈠児(ji脿))鏄�()钀厓銆�

A.800

B.600

C.192100

D.192800

銆愮瓟妗堛€慏

銆愯В鏋愩€戠敳鍏徃鍥犲彲杞�(zhu菐n)鎻涘叕鍙稿偟鍒哥殑杞�(zhu菐n)鎻涙噳(y墨ng)纰鸿獚(r猫n)鐨勮硣鏈叕绌�(鑲℃湰婧㈠児(ji脿))鐨勯噾椤�=鎳�(y墨ng)浠樺偟鍒歌超闈㈠児(ji脿)鍊�200100+璩囨湰鍏⿳-鍏朵粬璩囨湰鍏⿳(2000×100.5-200300)-鑲℃湰2000×4=192800(钀厓)銆�

5銆佺敳鍏徃2014骞�1鏈�1鏃ユ寜闈㈠€肩櫦(f膩)琛屼笁骞存湡鍙綁(zhu菐n)鎻涘叕鍙稿偟鍒�锛屾瘡骞村勾鏈粯鎭�銆佸埌鏈熶竴娆￠倓鏈殑鍌靛埜锛岄潰鍊肩附椤嶇偤10000钀厓锛屽(sh铆)闅涙敹娆�10200钀厓锛岀エ闈㈠勾鍒╃巼鐐�4%锛屽(sh铆)闅涘埄鐜囩偤6%銆�2015骞�1鏈�1鏃�锛屾煇鍌靛埜鎸佹湁浜哄皣鍏舵寔鏈夌殑5000钀厓(闈㈠€�)鏈叕鍙稿彲杞�(zhu菐n)鎻涘偟鍒歌綁(zhu菐n)鎻涚偤100钀偂鏅€氳偂(姣忚偂闈㈠€�1鍏�)銆�2015骞�1鏈�1鏃ョ敳鍏徃杞�(zhu菐n)鎻涘偟鍒告檪(sh铆)鎳�(y墨ng)纰鸿獚(r猫n)鐨�“璩囨湰鍏⿳—鑲℃湰婧㈠児(ji脿)”鐨勯噾椤嶇偤()钀厓銆�

A.4983.96

B.534.60

C.4716.66

D.5083.96

銆愮瓟妗堛€慏

銆愯В鏋愩€戠櫦(f膩)琛屾檪(sh铆)锛岃┎鍙綁(zhu菐n)鎻涘叕鍙稿偟鍒哥殑璨�(f霉)鍌甸儴鍒�=10000×4%÷(1+6%)+10000×4%÷(1+6%)2+10000×4%÷(1+6%)3+10000÷(1+6%)3≈9465.4(钀厓);娆�(qu谩n)鐩婇儴鍒�=10200-9465.4=734.6(钀厓)锛屾噳(y墨ng)浠樺偟鍒�—鍒╂伅瑾�(di脿o)鏁�=10000+734.6-10200=534.6銆傚勾鏈敜閵�=9465.4×6%-400=167.92锛岃綁(zhu菐n)鎻涙檪(sh铆)锛�734.6/2+5000-(534.6-167.92)/2-100=5083.96(钀厓)銆�

6銆佺敳鍏徃20×9骞村害鐧�(f膩)鐢熺殑鏈夐棞(gu膩n)浜ゆ槗鎴栦簨闋�(xi脿ng)濡備笅锛�(1)鐢插叕鍙稿緸鍏舵瘝鍏徃铏曡臣(g貌u)鍏ヤ箼鍏徃90%鐨勮偂娆�(qu谩n)锛屽(sh铆)闅涙敮浠樺児(ji脿)娆�9000钀厓锛屽彟鐧�(f膩)鐢熺浉闂�(gu膩n)浜ゆ槗璨�(f猫i)鐢�45钀厓銆傚悎骞舵棩锛屼箼鍏徃鍑堣硣鐢�(ch菐n)鐨勮超闈㈠児(ji脿)鍊肩偤11000钀厓锛屽叕鍏佸児(ji脿)鍊肩偤12000钀厓銆傜敳鍏徃鍙栧緱涔欏叕鍙�90%鑲℃瑠(qu谩n)鍚庯紝鑳藉?q奴)蟽澶滎倛闀滃憿?c谩i)鍕�(w霉)鍜岀稉(j墨ng)鐕�(y铆ng)鏀跨瓥瀵�(sh铆)鏂芥帶鍒�銆�(2)鐢插叕鍙镐互鐧�(f膩)琛�500钀偂銆佹瘡鑲￠潰鍊肩偤1鍏�銆佹瘡鑲″競鍫�(ch菐ng)鍍�(ji脿)鏍肩偤12鍏冪殑鏈叕鍙告櫘閫氳偂浣滅偤灏�(du矛)鍍�(ji脿)鍙栧緱涓欏叕鍙�25%鐨勮偂娆�(qu谩n)锛岀櫦(f膩)琛岄亷绋嬩腑鏀粯鍒稿晢鐨勫偔閲戝強鎵嬬簩(x霉)璨�(f猫i)30钀厓銆傜敳鍏徃鍙栧緱涓欏叕鍙�25%鑲℃瑠(qu谩n)鍚�锛岃兘澶�?q奴)巍顛︻倛闀滃憿?c谩i)鍕�(w霉)鍜岀稉(j墨ng)鐕�(y铆ng)鏀跨瓥鏂藉姞閲嶅ぇ褰遍熆銆�(3)鐢插叕鍙告寜闈㈠€肩櫦(f膩)琛屽垎鏈熶粯鎭€佸埌鏈熼倓鏈殑鍏徃鍌靛埜50钀嫉锛屾敮浠樼櫦(f膩)琛屾墜绾�(x霉)璨�(f猫i)25钀厓锛屽(sh铆)闅涘彇寰楀児(ji脿)娆�4975钀厓銆傝┎鍌靛埜姣忓嫉闈㈠€肩偤100鍏�锛屾湡闄愮偤5骞达紝绁ㄩ潰骞村埄鐜囩偤4%銆�(4)鐢插叕鍙歌臣(g貌u)鍏ヤ竵鍏徃鐧�(f膩)琛岀殑鍏徃鍌靛埜25钀嫉锛屽(sh铆)闅涙敮浠樺児(ji脿)娆�2485钀厓锛屽彟鏀粯鎵嬬簩(x霉)璨�(f猫i)15钀厓銆備竵鍏徃鍌靛埜姣忓嫉闈㈠€肩偤100鍏�锛屾湡闄愮偤4骞达紝绁ㄩ潰骞村埄鐜囩偤3%銆傜敳鍏徃涓嶆簴(zh菙n)鍌欏皣鎸佹湁鐨勪竵鍏徃鍌靛埜鍒嗛鐐轰互鍏厑鍍�(ji脿)鍊艰▓(j矛)閲忎笖鍏惰畩鍕�(d貌ng)瑷�(j矛)鍏ョ暥(d膩ng)鏈熸悕鐩婄殑閲戣瀺璩囩敘(ch菐n)锛屼篃灏氭湭纰哄畾鏄惁闀�(zh菐ng)鏈熸寔鏈�銆�

涓嬪垪鍚勯爡(xi脿ng)闂�(gu膩n)浜庣敳鍏徃涓婅堪浜ゆ槗鎴栦簨闋�(xi脿ng)鐧�(f膩)鐢熺殑浜ゆ槗璨�(f猫i)鐢ㄦ渻(hu矛)瑷�(j矛)铏曠悊鐨勮〃杩颁腑锛屾纰虹殑鏄�()銆�

A.鐧�(f膩)琛屽叕鍙稿偟鍒告檪(sh铆)鏀粯鐨勬墜绾�(x霉)璨�(f猫i)鐩存帴瑷�(j矛)鍏ョ暥(d膩ng)鏈熸悕鐩�

B.璩�(g貌u)璨蜂竵鍏徃鍌靛埜鏅�(sh铆)鏀粯鐨勬墜绾�(x霉)璨�(f猫i)鐩存帴瑷�(j矛)鍏ョ暥(d膩ng)鏈熸悕鐩�

C.璩�(g貌u)璨蜂箼鍏徃鑲℃瑠(qu谩n)鏅�(sh铆)鐧�(f膩)鐢熺殑浜ゆ槗璨�(f猫i)鐢ㄧ洿鎺ヨ▓(j矛)鍏ョ暥(d膩ng)鏈熸悕鐩�

D.鐐鸿臣(g貌u)璨蜂笝鍏徃鑲℃瑠(qu谩n)鐧�(f膩)琛屾櫘閫氳偂鏅�(sh铆)鏀粯鐨勫偔閲戝強鎵嬬簩(x霉)璨�(f猫i)鐩存帴瑷�(j矛)鍏ョ暥(d膩ng)鏈熸悕鐩�

銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛岀櫦(f膩)琛屽叕鍙稿偟鍒告敮浠樼殑鎵嬬簩(x霉)璨�(f猫i)瑷�(j矛)鍏ヨ矤(f霉)鍌电殑鍒濆鍏ヨ超閲戦;閬搁爡(xi脿ng)B锛岃臣(g貌u)璨峰彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)鏅�(sh铆)鏀粯鐨勬墜绾�(x霉)璨�(f猫i)鎳�(y墨ng)瑷�(j矛)鍏ュ叾鍒濆鍏ヨ超鍍�(ji脿)鍊�;閬搁爡(xi脿ng)C锛屽悓涓€鎺у埗涓嬩紒妤�(y猫)鍚堝苟锛屼氦鏄撹不(f猫i)鐢ㄧ洿鎺ヨ▓(j矛)鍏ョ鐞嗚不(f猫i)鐢紝姝ｇ⒑;閬搁爡(xi脿ng)D锛岀偤璩�(g貌u)璨蜂笝鍏徃鑲℃瑠(qu谩n)鐧�(f膩)琛屾櫘閫氳偂鏅�(sh铆)鏀粯鐨勫偔閲戝強鎵嬬簩(x霉)璨�(f猫i)娌栨笡鑲℃湰婧㈠児(ji脿)锛岃偂鏈孩鍍�(ji脿)涓嶈冻娌栨笡鐨�锛屾矕娓涚暀瀛樻敹鐩娿€�

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1銆佺敳鍏徃浜�2013骞�1鏈�1鏃ョ櫦(f膩)琛�5骞存湡銆佷竴娆￠倓鏈€佸垎鏈熶粯鎭殑鍏徃鍌靛埜锛屾瘡骞�12鏈�31鏃ユ敮浠樺埄鎭€傝┎鍏徃鍌靛埜绁ㄩ潰鍒╃巼鐐�5%锛岄潰鍊肩附椤嶇偤300000钀厓锛岀櫦(f膩)琛屽児(ji脿)鏍肩附椤嶇偤313347钀厓;鏀粯鐧�(f膩)琛岃不(f猫i)鐢�120钀厓锛岀櫦(f膩)琛屾湡闁撳噸绲�(ji茅)璩囬噾鍒╂伅鐐�150钀厓銆傚(sh铆)闅涘埄鐜囩偤4%銆�

瑕佹眰锛氱法鍒剁敳鍏徃鐧�(f膩)琛屽偟鍒�銆�2013骞存湯鏀粯鍒╂伅鏈夐棞(gu膩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗锛屽苟瑷�(j矛)绠�2013骞存湯銆�2014骞存湯鐨勬敜浣欐垚鏈�銆�

銆愮瓟妗堛€�

2013骞�1鏈�1鏃ワ細

鍊燂細閵€琛屽瓨娆�313377(313347+150-120)

璨革細鎳�(y墨ng)浠樺偟鍒�——闈㈠€�300000

——鍒╂伅瑾�(di脿o)鏁�13377

鍊燂細璨�(c谩i)鍕�(w霉)璨�(f猫i)鐢�12535.08(313377×4%)

鎳�(y墨ng)浠樺偟鍒�——鍒╂伅瑾�(di脿o)鏁�2464.92(鍊掓摖)

璨革細鎳�(y墨ng)浠樺埄鎭�15000(300000×5%)

鍊燂細鎳�(y墨ng)浠樺埄鎭�15000

璨革細閵€琛屽瓨娆�15000

2013骞�12鏈�31鏃ョ殑鏀や綑鎴愭湰=鏈熷垵鏀や綑鎴愭湰313377×(1+4%)—鎳�(y墨ng)浠樺埄鎭�15000=310912.08(钀厓);

2014骞�12鏈�31鏃ユ敜浣欐垚鏈�=310912.08×(1+4%)—鎳�(y墨ng)浠樺埄鎭�15000=308348.56(钀厓)銆�