绶ㄨ集鎺ㄨ枽锛�2020骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€婅病(c谩i)鍕�(w霉)鎴愭湰绠＄悊銆嬮珮闋婚尟(cu貌)椤屽尟绺�

31銆佸湪浠ュ児(ji脿)鍊肩偤鍩虹(ch菙)鐨勬キ(y猫)绺�(j墨)?c猫)u(p铆ng)鍍�(ji脿)涓紝鍙互鎶婃キ(y猫)绺�(j墨)?c猫)u(p铆ng)鍍�(ji脿)鍜岃硣鏈競鍫�(ch菐ng)鑱�(li谩n)绯诲湪涓€璧风殑鎸囨(bi膩o)鏄�( )銆�

A. 閵峰敭鍒╂饯(r霉n)鐜�

B. 鍑堣硣鐢�(ch菐n)鏀剁泭鐜�

C. 缍�(j墨ng)婵�(j矛)澧炲姞鍊�

D. 鍔犳瑠(qu谩n)璩囨湰鎴愭湰

銆愯€冮粸(di菐n)銆戞キ(y猫)绺�(j墨)?c猫)u(p铆ng)鍍�(ji脿)

銆愰洠鏄撶▼搴︺€戔槄

銆愮瓟妗堛€慍

銆愯В鏋愩€戝湪浠ュ児(ji脿)鍊肩偤鍩虹(ch菙)鐨勬キ(y猫)绺�(j墨)?c猫)u(p铆ng)鍍�(ji脿)涓紝鏍稿績鎸囨(bi膩o)鏄稉(j墨ng)婵�(j矛)澧炲姞鍊�銆傝▓(j矛)绠楃稉(j墨ng)婵�(j矛)澧炲姞鍊奸渶瑕佷娇鐢ㄥ叕鍙歌硣鏈垚鏈紝鍏徃璩囨湰鎴愭湰鑸囪硣鏈競鍫�(ch菐ng)鐩搁棞(gu膩n)锛屾墍浠ョ稉(j墨ng)婵�(j矛)澧炲姞鍊煎彲浠ユ妸妤�(y猫)绺�(j墨)?c猫)u(p铆ng)鍍�(ji脿)鍜岃硣鏈競鍫�(ch菐ng)鑱�(li谩n)绯诲湪涓€璧枫€�

32銆佷笅鍒楅棞(gu膩n)浜庤硣鏈競鍫�(ch菐ng)绶氱殑琛ㄨ堪涓�锛屼笉姝ｇ⒑鐨勬槸( )銆�

A. 鍒囬粸(di菐n) M 鏄競鍫�(ch菐ng)鍧囪　榛�(di菐n)锛屽畠浠ｈ〃鍞竴鏈€鏈夋晥鐨勯ⅷ(f膿ng)闅�(xi菐n)璩囩敘(ch菐n)绲勫悎

B. 甯傚牬(ch菐ng)绲勫悎鎸囩殑鏄墍鏈夎瓑鍒镐互鍚勮嚜鐨勭附甯傚牬(ch菐ng)鍍�(ji脿)鍊肩偤娆�(qu谩n)鏁�(sh霉)鐨勫姞娆�(qu谩n)骞冲潎绲勫悎

C. 鐩寸窔鐨勬埅璺濊〃绀虹劇(w煤)棰�(f膿ng)闅�(xi菐n)鍒╃巼锛屽畠鍙互瑕栫偤绛夊緟鐨勫牨(b脿o)閰巼

D. 鍦� M 榛�(di菐n)鐨勫乏鍋�(c猫)锛屾姇璩囪€呭儏鎸佹湁甯傚牬(ch菐ng)绲勫悎 M锛屽苟涓旀渻(hu矛)鍊熷叆璩囬噾浠ラ€�(j矛n)涓€姝ユ姇璩囦簬绲勫悎 M

銆愯€冮粸(di菐n)銆戣硣鏈競鍫�(ch菐ng)绶�

銆愰洠鏄撶▼搴︺€戔槄

銆愮瓟妗堛€慏

銆愯В鏋愩€戝湪 M 榛�(di菐n)鐨勫乏鍋�(c猫)锛屾姇璩囪€呭悓鏅�(sh铆)鎸佹湁鐒�(w煤)棰�(f膿ng)闅�(xi菐n)璩囩敘(ch菐n)鍜岄ⅷ(f膿ng)闅�(xi菐n)璩囩敘(ch菐n)绲勫悎锛屽湪 M 榛�(di菐n)鐨勫彸鍋�(c猫)锛屾姇璩囪€呭儏鎸佹湁甯傚牬(ch菐ng)绲勫悎 M锛屽苟涓旀渻(hu矛)鍊熶汉璩囬噾浠ラ€�(j矛n)涓€姝ユ姇璩囦簬绲勫悎 M锛屾墍浠ラ伕闋�(xi脿ng) D 鐨勮(shu艒)娉曢尟(cu貌)瑾ゃ€�

33銆佸亣瑷�(sh猫)浠� 10%鐨勫勾鍒╃巼鍊熷緱 30000 鍏�锛屾姇璩囦簬鏌愬€�(g猫)澹藉懡鐐� 10 骞寸殑闋�(xi脿ng)鐩�锛岀偤浣胯┎鎶曡硣闋�(xi脿ng)鐩垚鐐烘湁鍒╃殑闋�(xi脿ng)鐩紝姣忓勾鑷冲皯鎳�(y墨ng)鎭㈠洖鐨勭従(xi脿n)閲戞暩(sh霉)椤嶇偤( )鍏�銆�(瑷�(j矛)绠楃祼(ji茅)鏋滃彇鏁存暩(sh霉))

A. 6000

B. 3000

C. 4883

D. 4882

銆愯€冮粸(di菐n)銆戝勾閲戠殑瑷�(j矛)绠�

銆愰洠鏄撶▼搴︺€戔槄

銆愮瓟妗堛€慍

銆愯В鏋愩€戝鏋滈爡(xi脿ng)鐩湁鍒╋紝鍓� A×(P/A锛�10%锛�10)>30000锛屽洜姝� A>30000/(P/A锛�10%锛�10)30000/6.14464882.34锛岀祼(ji茅)鏋滃彇鏁存暩(sh霉)锛屾墍浠ユ瘡骞磋嚦灏戞噳(y墨ng)鏀跺洖鐨勭従(xi脿n)閲戞暩(sh霉)椤嶇偤 4883 鍏冦€�

34銆佹寜浜ゆ槗璀夊埜鐨勭壒寰佺殑涓嶅悓鎴戝€戝彲浠ユ妸閲戣瀺甯傚牬(ch菐ng)鍔冨垎鐐�( )銆�

A. 鍫�(ch菐ng)鍏�(n猫i)浜ゆ槗甯傚牬(ch菐ng)鍜屽牬(ch菐ng)澶栦氦鏄撳競鍫�(ch菐ng)

B. 涓€绱�(j铆)甯傚牬(ch菐ng)鍜屼簩绱�(j铆)甯傚牬(ch菐ng)

C. 鍌靛埜甯傚牬(ch菐ng)鍜岃偂娆�(qu谩n)甯傚牬(ch菐ng)

D. 璨ㄥ梗甯傚牬(ch菐ng)鍜岃硣鏈競鍫�(ch菐ng)

銆愯€冮粸(di菐n)銆戦噾铻嶅競鍫�(ch菐ng)鐨勫垎椤�

銆愮瓟妗堛€慏

銆愰洠鏄撶▼搴︺€戔槄

銆愯В鏋愩€戞寜浜ゆ槗璀夊埜鐨勭壒寰佷笉鍚�锛屽彲鍒嗙偤璨ㄥ梗甯傚牬(ch菐ng)鍜岃硣鏈競鍫�(ch菐ng)銆�

35銆佹煇鍏徃 2008 骞� 7 鏈� 1 鏃ョ櫦(f膩)琛岄潰鍊肩偤 1000 鍏冪殑鍌靛埜锛岀エ闈㈠埄鐜囩偤 10%锛�3 骞村埌鏈燂紝姣忓崐骞翠粯鎭竴娆�锛屼粯鎭棩鐐�6 鏈� 30 鏃ュ拰 12 鏈� 31 鏃ワ紝鍋囧畾 2009 骞� 7 鏈� 1 鏃ョ殑甯傚牬(ch菐ng)鍒╃巼鐐� 8%锛屽墖姝ゆ檪(sh铆)瑭插偟鍒哥殑鍍�(ji脿)鍊肩偤( )鍏冦€�

A. 1000

B. 1035.63

C. 800

D. 1036.30

銆愯€冮粸(di菐n)銆戝偟鍒稿児(ji脿)鍊�

銆愰洠鏄撶▼搴︺€戔槄

銆愮瓟妗堛€慏

銆愯В鏋愩€戝偟鍒哥殑鍍�(ji脿)鍊�=1000×5%×(P/A锛�4%锛�4)+1000×(P/F锛�4%锛�4)=50×3.6299+1000×0.8548=1036.30(鍏�)

36銆佹煇鍏徃涓婂勾绋呭墠缍�(j墨ng)鐕�(y铆ng)鍒╂饯(r霉n)鐐� 800 钀�(w脿n)鍏冿紝鍒╂伅璨�(f猫i)鐢ㄧ偤 50 钀�(w脿n)鍏�锛屽钩鍧囨墍寰楃▍绋呯巼鐐� 20%銆傚勾鏈噲缍�(j墨ng)鐕�(y铆ng)璩囩敘(ch菐n)鐐� 1600钀�(w脿n)鍏�锛岃偂鏉辨瑠(qu谩n)鐩婄偤 600 钀�(w脿n)鍏冦€傚亣瑷�(sh猫)娑夊強璩囩敘(ch菐n)璨�(f霉)鍌佃〃鐨勬暩(sh霉)鎿�(j霉)浣跨敤骞存湯鏁�(sh霉)瑷�(j矛)绠�锛屽墖鏉犳】璨㈢嵒(xi脿n)鐜囩偤( )銆�

A. 60%

B. 63.54%

C. 55.37%

D. 58.16%

銆愯€冮粸(di菐n)銆戠▍鍚庣稉(j墨ng)鐕�(y铆ng)鍑堝埄娼�(r霉n)

銆愰洠鏄撶▼搴︺€戔槄

銆愮瓟妗堛€慉

銆� 瑙� 鏋� 銆� 绋� 鍚� 缍�(j墨ng) 鐕�(y铆ng) 鍑� 鍒� 娼�(r霉n) =800×(1-20%)=640( 钀�(w脿n) 鍏� ) 锛� 鍑� 缍�(j墨ng) 鐕�(y铆ng) 璩� 鐢�(ch菐n) 鍑� 鍒� 鐜� = 绋� 鍚� 缍�(j墨ng) 鐕�(y铆ng) 鍑� 鍒� 娼�(r霉n) / 鍑� 缍�(j墨ng) 鐕�(y铆ng) 璩� 鐢�(ch菐n)×100%=640/1600×100%=40%;鍑堝埄娼�(r霉n)=(800-50)×(1-20%)-=600(钀�(w脿n)鍏�)锛屾瑠(qu谩n)鐩婂噲鍒╃巼=600/600×100%=100%锛屾潬妗胯并鐛�(xi脿n)鐜�=娆�(qu谩n)鐩婂噲鍒╃巼-鍑堢稉(j墨ng)鐕�(y铆ng)璩囩敘(ch菐n)鍑堝埄鐜�=100%-40%-60%銆�

37銆佷笅鍒楀悇闋�(xi脿ng)涓�锛岃垏鍏徃璩囨湰鎴愭湰鐨勯珮浣庣劇(w煤)闂�(gu膩n)鐨勬槸( )銆�

A. 闋�(xi脿ng)鐩ⅷ(f膿ng)闅�(xi菐n)

B. 璨�(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)婧㈠児(ji脿)

C. 鐒�(w煤)棰�(f膿ng)闅�(xi菐n)鍫�(b脿o)閰巼

D. 缍�(j墨ng)鐕�(y铆ng)棰�(f膿ng)闅�(xi菐n)婧㈠児(ji脿)

銆愯€冮粸(di菐n)銆戣硣鏈垚鏈殑褰遍熆

銆愰洠鏄撶▼搴︺€戔槄

銆愮瓟妗堛€慉

銆愯В鏋愩€戦伕闋�(xi脿ng) A 鏄奖闊块爡(xi脿ng)鐩硣鏈垚鏈殑鍥犵礌銆傚叕鍙歌硣鏈垚鏈殑楂樹綆鍙栨焙浜� 3 鍊�(g猫)鍥犵礌锛�(1)鐒�(w煤)棰�(f膿ng)闅�(xi菐n)鍫�(b脿o)閰巼锛屾槸鎸囩劇(w煤)棰�(f膿ng)闅�(xi菐n)鎶曡硣鎵€瑕佹眰鐨勫牨(b脿o)閰巼锛屼緥濡傚湅(gu贸)鍌靛埄鐜�;(2)缍�(j墨ng)鐕�(y铆ng)棰�(f膿ng)闅�(xi菐n)婧㈠児(ji脿)锛屾槸鎸囩敱浜庡叕鍙告湭渚�(l谩i)鐨勫墠鏅殑涓嶇⒑瀹氭€у皫(d菐o)鑷寸殑瑕佹眰鎶曡硣鍫�(b脿o)閰巼澧炲姞鐨勯儴鍒�;(3)璨�(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)婧㈠児(ji脿)锛屽叕鍙哥殑璨�(f霉)鍌电巼瓒婇珮锛岃病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)瓒婂ぇ锛岃病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)婧㈠児(ji脿)瓒婂ぇ锛岃偂鏉辫姹傜殑鍫�(b脿o)閰巼瓒婇珮锛屾瑠(qu谩n)鐩婅硣鏈垚鏈秺楂樸€傞爡(xi脿ng)鐩ⅷ(f膿ng)闅�(xi菐n)鐨勯珮浣庢焙瀹氱殑鏄爡(xi脿ng)鐩姹傜殑鍫�(b脿o)閰巼銆�

38銆佸湪鍌崇当(t菕ng)鏉滈偊鍒嗘瀽楂旂郴涓�锛屽皪(du矛)浜�-鑸泩鍒╀紒妤�(y猫)锛� 鍋囪ō(sh猫)鍏朵粬鎯呮硜鐩稿悓锛屼笅鍒楄(shu艒)娉曚腑閷�(cu貌)瑾ょ殑鏄�( )銆�

A. 娆�(qu谩n)鐩婁箻鏁�(sh霉)澶у墖璨�(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)澶�

B. 娆�(qu谩n)鐩婁箻鏁�(sh霉)灏忓墖娆�(qu谩n)鐩婂噲鍒╃巼灏�

C. 娆�(qu谩n)鐩婁箻鏁�(sh霉)灏忓墖璩囩敘(ch菐n)璨�(f霉)鍌电巼灏�

D. 娆�(qu谩n)鐩婁箻鏁�(sh霉)澶у墖绺借硣鐢�(ch菐n)鍑堝埄鐜囧ぇ

銆愯€冮粸(di菐n)銆戞瑠(qu谩n)鐩婁箻鏁�(sh霉)鐨勫畾缇�

銆愰洠鏄撶▼搴︺€戔槄

銆愮瓟妗堛€慏

銆愯В鏋愩€戜竴鑸(shu艒)渚�(l谩i)锛岀附璩囩敘(ch菐n)鍑堝埄鐜囪純楂樼殑浼佹キ(y猫)锛岃病(c谩i)鍕�(w霉)鏉犳】杓冧綆锛屾墍浠ラ伕闋�(xi脿ng) D 鐨勮(shu艒)娉曟槸閷�(cu貌)瑾ょ殑銆�

39銆佸鏋滅洰妯�(bi膩o)鍏徃娌�(m茅i)鏈変笂甯傜殑闀�(zh菐ng)鏈熷偟鍒革紝涔熸壘涓嶅埌鍚堥仼鐨勫彲姣斿叕鍙�锛屽苟涓旀矑(m茅i)鏈変俊鐢ㄨ⿻(p铆ng)绱�(j铆)璩囨枡锛屽墖涓嬪垪閬╁悎鐢ㄤ締(l谩i)瑷�(j矛)绠楀偟鍕�(w霉)鎴愭湰鐨勬柟娉曟槸( )銆�

A. 鍒版湡鏀剁泭鐜囨硶

B. 鍙瘮鍏徃娉�

C. 棰�(f膿ng)闅�(xi菐n)瑾�(di脿o)鏁存硶

D. 璨�(c谩i)鍕�(w霉)姣旂巼娉�

銆愯€冮粸(di菐n)銆戝偟鍕�(w霉)璩囨湰鎴愭湰瑷�(j矛)绠楁柟娉曠殑浣跨敤姊濅欢

銆愰洠鏄撶▼搴︺€戔槄

銆愮瓟妗堛€慏

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A. 1.33

B. 0.7

C. 1.43

D. 3.33

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銆愮瓟妗堛€慍

銆愰洠鏄撶▼搴︺€戔槄

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