2020骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婁腑绱�(j铆)缍�(j墨ng)婵�(j矛)娉曘€嬫瘡鏃ヤ竴绶�(11鏈�6鏃�)
鐎忚
鏀惰棌
绶ㄨ集鎺ㄨ枽锛�2020骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婁腑绱�(j铆)缍�(j墨ng)婵�(j矛)娉曘€嬫瘡鏃ヤ竴绶村尟绺�(2019骞�11鏈�)
鍠伕椤�
1銆佹牴鎿�(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛屽鍊肩▍涓€鑸磵绋呬汉鎻愪緵鐨勪笅鍒楁湇鍕�(w霉)涓�锛岄仼鐢� 6%绋呯巼鐨勬槸( )銆�
A.浜ら€氶亱(y霉n)杓告湇鍕�(w霉)
B.涓嶅嫊(d貌ng)鐢�(ch菐n)绉熻硟鏈嶅嫏(w霉)
C.寤虹瓚鏈嶅嫏(w霉)
D.淇℃伅鎶€琛�(sh霉)鏈嶅嫏(w霉)
2銆佺敳閰掑簵鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2018 骞� 7 鏈�锛岀敳閰掑簵鎻愪緵浣忓鏈嶅嫏(w霉)鍙栧緱鍚▍閵峰敭椤� 53 钀厓;鍑虹涓婃湀璩�(g貌u)閫�(j矛n)鐨勪竴铏曟埧鐢�(ch菐n)锛屽彇寰椾笉鍚▍绉熼噾 10 钀厓銆傚凡鐭ョ敳閰掑簵灏�(du矛)涓嶅悓绋鏈嶅嫏(w霉)鐨勯姺鍞鍒嗗垾鏍哥畻銆傜敳閰掑簵鐣�(d膩ng)鏈堢殑閵烽爡(xi脿ng)绋呴鐐�( )钀厓銆�
A.4
B.3.6
C.4.28
D.6.35
3銆佺敳浼佹キ(y猫)鐐哄鍊肩▍灏忚(gu墨)妯＄磵绋呬汉锛�2017 骞� 7 鏈�锛岀敳浼佹キ(y猫)閵峰敭鑷繁浣跨敤閬� 3 骞寸殑灏忚波杌�锛屽彇寰楀惈绋呴姺鍞 41200 鍏�;閵峰敭鑷繁浣跨敤閬庣殑鍖呰鐗�锛屽彇寰楀惈绋呴姺鍞 82400 鍏冦€傜敳浼佹キ(y猫)鐣�(d膩ng)鏈堟噳(y墨ng)绻崇磵鐨勫鍊肩▍绋呴鐐�( )鍏�銆�
A.2400
B.3600
C.2800
D.3200
4銆�2018 骞�2鏈堬紝鐢插叕鍙稿緸鍦�(gu贸)澶栭€�(j矛n)鍙ｄ竴鎵硅波鐗�锛屾捣闂�(gu膩n)瀵╁畾鐨勫畬绋呭児(ji脿)鏍肩偤 60 钀厓锛屽凡鐭ワ細瑭叉壒璨ㄧ墿鐨勯€�(j矛n)鍙ｉ棞(gu膩n)绋呯▍鐜囩偤 10%锛屽鍊肩▍鐜囩偤 16%锛岀敳鍏徃閫�(j矛n)鍙ｈ┎鎵硅波鐗╂噳(y墨ng)绻崇磵鐨勫鍊肩▍绋呴鐐�( )钀厓
A.10.56
B.8.7
C.10.2
D.9.18
5銆佺敳鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛岄仼鐢ㄧ▍鐜� 16%锛岀敳鍏徃涓昏寰炰簨鏈嶈鐨勭敓鐢�(ch菐n)鑸囬姺鍞€�2018 骞� 3 鏈堢櫦(f膩)鐢熷涓嬫キ(y猫)鍕�(w霉)锛氶姺鍞� 1000 濂楁柊娆炬湇瑁�锛屽競鍊肩偤姣忓 200 鍏�(涓嶅惈澧炲€肩▍)锛屽皣瑭叉鏈嶈 300 濂楃敤浜庡摗宸ョ鍒�锛岃┎娆炬湇瑁濇垚鏈偤姣忓 140 鍏�锛屾垚鏈埄娼�(r霉n)鐜囩偤 10%銆傛牴鎿�(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勮(gu墨)瀹�锛岀敳鍏徃鐣�(d膩ng)鏈堢殑澧炲€肩▍閵烽爡(xi脿ng)绋呴鐐�( )鍏�
A.34034
B.41600
C.34000
D.41854
绛旀瑕嬬浜岄爜
鎵撶畻鍫�(b脿o)鑰�2020骞翠腑绱�(j铆)鐨勬偍鏄惁浜嗚В浠€涔堟檪(sh铆)鍊欏牨(b脿o)鍚嶏紵鐐轰簡鏂逛究鑰冪敓鍙婃檪(sh铆)鐛插彇2020骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鍫�(b脿o)鍚嶆檪(sh铆)闁�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�2020骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鍫�(b脿o)鍚嶆檪(sh铆)闁撻€氱煡锛岃珛(q菒ng)鍙婃檪(sh铆)闋�(y霉)绱�锛屽埌鏅�(sh铆)璁撴偍涓嶅啀閷�(cu貌)閬庝竴骞翠竴娆″牨(b脿o)鍚�!
浠ヤ笂鍏�(n猫i)瀹规槸2020骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婁腑绱�(j铆)缍�(j墨ng)婵�(j矛)娉曘€嬫瘡鏃ヤ竴绶�(11鏈�6鏃�)锛屽皬绶ㄧ偤寤ｅぇ鑰冪敓涓婂偝2020骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婁腑绱�(j铆)缍�(j墨ng)婵�(j矛)娉曘€嬭│椤岋紝鍙粸(di菐n)鎿�“鍏嶈不(f猫i)涓嬭級”鎸夐垥鍚庨€�(j矛n)鍏ヤ笅杓夐爜闈�銆�
鍙冭€冪瓟妗�
1銆�
銆愮瓟妗堛€慏
銆愯В鏋愩€戝湪鐕�(y铆ng)鏀瑰妤�(y猫)鍕�(w霉)涓細(1)閵峰敭鏈夊舰鍕�(d貌ng)鐢�(ch菐n)绉熻硟鏈嶅嫏(w霉)锛屽鍊肩▍绋呯巼鐐� 16%;(2)閵峰敭浜ら€氶亱(y霉n)杓告湇鍕�(w霉)(閬搁爡(xi脿ng) A)銆侀兊鏀挎湇鍕�(w霉)銆佸熀绀�(ch菙)闆讳俊鏈嶅嫏(w霉)銆佸缓绛戞湇鍕�(w霉)(閬搁爡(xi脿ng) C)銆佷笉鍕�(d貌ng)鐢�(ch菐n)绉熻硟鏈嶅嫏(w霉)(閬搁爡(xi脿ng) B)锛岄姺鍞笉鍕�(d貌ng)鐢�(ch菐n)锛岃綁(zhu菐n)璁撳湡鍦颁娇鐢ㄦ瑠(qu谩n)锛屽鍊肩▍绋呯巼鐐� 10%;(3)鍏朵粬鐕�(y铆ng)鏀瑰鏈嶅嫏(w霉)(渚嬪锛岄伕闋�(xi脿ng) D)鐨勫鍊肩▍绋呯巼鐐� 6%銆�
2銆�
銆愮瓟妗堛€慉
銆愯В鏋愩€�(1)涓嶅嫊(d貌ng)鐢�(ch菐n)绉熻硟鏈嶅嫏(w霉)閬╃敤鐨勫鍊肩▍绋呯巼鐐� 10%锛岀敓娲绘湇鍕�(w霉)——浣忓鏈嶅嫏(w霉)閬╃敤鐨勫鍊肩▍绋呯巼鐐� 6%;(2)鏈“53 钀厓”鏄惈绋呴姺鍞锛�“10 钀厓”鏄笉鍚▍閵峰敭椤�锛屽墠鑰呮噳(y墨ng)浣滃児(ji脿)绋呭垎闆㈣檿鐞�銆傚洜姝�锛岀敳閰掑簵鐣�(d膩ng)鏈堢殑閵烽爡(xi脿ng)绋呴=53÷(1+6%)×6%+10×10%=4(钀厓)銆�
3銆�
銆愮瓟妗堛€慏
銆愯В鏋愩€�(1)灏忚(gu墨)妯＄磵绋呬汉閵峰敭鑷繁浣跨敤閬庣殑鍥哄畾璩囩敘(ch菐n)锛屼緷 3%寰佹敹鐜囨笡鎸� 2%寰佹敹澧炲€肩▍;鍥犳锛岀敳浼佹キ(y猫)閵峰敭鑷繁浣跨敤閬� 3 骞寸殑灏忚波杌婃噳(y墨ng)绻崇磵鐨勫鍊肩▍=41200÷(1+3%)×2%=800(鍏�)銆�(2)灏忚(gu墨)妯＄磵绋呬汉閵峰敭鑷繁浣跨敤閬庣殑闄ゅ浐瀹氳硣鐢�(ch菐n)浠ュ鐨勭墿鍝�(渚嬪锛屽寘瑁濈墿)锛屾噳(y墨ng)鎸� 3%寰佹敹鐜囧緛鏀跺鍊肩▍;鍥犳锛岀敳浼佹キ(y猫)閵峰敭鑷繁浣跨敤閬庣殑鍖呰鐗╂噳(y墨ng)绻崇磵鐨勫鍊肩▍=82400÷(1+3%)×3%=2400(鍏�)銆�(3)鏈鐢蹭紒妤�(y猫)鍚堣▓(j矛)鎳�(y墨ng)绻崇磵鐨勫鍊肩▍=800+2400=3200(鍏�)銆�
4銆�
銆愮瓟妗堛€慉
銆愯В鏋愩€戝鍊肩▍绋呴=60×(1+10%)×16%=10.56 钀厓銆�
5銆�
銆愮瓟妗堛€態
銆愯В鏋愩€�(1)鑷敘(ch菐n)鐨勬湇瑁濈敤浜庤伔宸ョ鍒�锛岃鍚岄姺鍞�銆傞渶瑕佺⒑瑾�(r猫n)閵烽爡(xi脿ng)绋呴;(2)鐢叉湇瑁濆粻鐣�(d膩ng)鏈堝鍊肩▍閵烽爡(xi脿ng)绋呴=(1000+300)×200×16%=41600(钀厓)銆�
鎵撶畻鍫�(b脿o)鑰�2020骞翠腑绱�(j铆)鐨勬偍鏄惁浜嗚В浠€涔堟檪(sh铆)鍊欏牨(b脿o)鍚�锛熺偤浜嗘柟渚胯€冪敓鍙婃檪(sh铆)鐛插彇2020骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鍫�(b脿o)鍚嶆檪(sh铆)闁擄紝鐠�(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�2020骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū鍫�(b脿o)鍚嶆檪(sh铆)闁撻€氱煡锛岃珛(q菒ng)鍙婃檪(sh铆)闋�(y霉)绱�锛屽埌鏅�(sh铆)璁撴偍涓嶅啀閷�(cu貌)閬庝竴骞翠竴娆″牨(b脿o)鍚�!
浠ヤ笂鍏�(n猫i)瀹规槸2020骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婁腑绱�(j铆)缍�(j墨ng)婵�(j矛)娉曘€嬫瘡鏃ヤ竴绶�(11鏈�6鏃�)锛屽皬绶ㄧ偤寤ｅぇ鑰冪敓涓婂偝2020骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)鑱风ū銆婁腑绱�(j铆)缍�(j墨ng)婵�(j矛)娉曘€嬭│椤岋紝鍙粸(di菐n)鎿�“鍏嶈不(f猫i)涓嬭級”鎸夐垥鍚庨€�(j矛n)鍏ヤ笅杓夐爜闈�銆�
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