绗崄涓夌珷 鎵€寰楃▍

鑰冩儏鍒嗘瀽

鏈柈鍏冨皪鎳夋暀鏉愮鍗佷笁绔狅紝閲嶉粸銆侀洠榛炪€佽€冮粸銆傞€氬父绲�(ji茅)鍚堝瓨璨ㄣ€佸浐瀹氳硣鐢�(ch菐n)銆佺劇褰㈣硣鐢�(ch菐n)銆佹姇璩囨€ф埧鍦扮敘(ch菐n)銆侀噾铻嶈硣鐢�(ch菐n)銆佽硣鐢�(ch菐n)娓涘€�銆佹垨鏈変簨闋�銆佽硣鐢�(ch菐n)璨犲偟琛ㄦ棩鍚庤(di脿o)鏁翠簨闋�銆佸悎骞跺牨琛ㄥ懡涓昏椤�銆傛帉鎻℃柟娉曞強娴佺▼锛屼笉闆ｆ嬁鍒�锛屾寜瑾蹭欢鍏�(n猫i)瀹瑰叏闈㈡妸鎻�銆�

1.閬炲欢鎵€寰楃▍鐨勭⒑瑾嶈垏瑷堥噺

2.鎵€寰楃▍璨荤敤鐨勭⒑瑾嶈垏瑷堥噺(鍏╂绶�)

閬炲欢鎵€寰楃▍鐨勭⒑瑾嶈垏瑷堥噺

閲嶉粸绛嗚

(涓€)閬炲欢鎵€寰楃▍璨犲偟鐨勭⒑瑾嶈垏瑷堥噺

1.鐩搁棞(gu膩n)瑕�(gu墨)瀹�

(1)瀛樺湪鎳夌磵绋呮毇鏅傛€у樊鐣版噳鐣剁⒑瑾嶉仦寤舵墍寰楃▍璨犲偟;浣嗘槸锛屾湁浜涙儏娉佷笅锛岄洊鐒惰硣鐢�(ch菐n)銆佽矤鍌电殑璩潰鍍瑰€艰垏鍏惰▓绋呭熀绀�(ch菙)涓嶅悓锛岀敘(ch菐n)鐢熶簡鎳夌磵绋呮毇鏅傛€у樊鐣�锛屼篃涓嶇⒑瑾嶇浉闂�(gu膩n)鐨勯仦寤舵墍寰楃▍璨犲偟(姣斿锛屽晢璀界殑鍒濆纰鸿獚)銆�

(2)鐒¤珫鎳夌磵绋呮毇鏅傛€у樊鐣拌綁(zhu菐n)鍥炴湡闁撳浣曪紝閬炲欢鎵€寰楃▍璨犲偟涓嶈姹傛姌鐝�(xi脿n)锛岄仼鐢ㄦ湭渚嗚綁(zhu菐n)鍥炴湡闁撶▍鐜囩偤鍩虹(ch菙)瑷堥噺銆�

2.鏈冭▓铏曠悊

(1)涓€鑸湴

瀛樺湪绋呮渻宸暟鐨勪氦鏄撴垨浜嬮爡锛屽奖闊挎渻瑷堝埄娼ゆ垨绱嶇▍鎵€寰�;

瑭查爡浜ゆ槗鎴栦簨闋呯敘(ch菐n)鐢熺殑璩囩敘(ch菐n)(璨犲偟)鐨勮超闈㈠児鍊艰垏瑷堢▍鍩虹(ch菙)鐨勬噳绱嶇▍鏆檪鎬у樊鐣帮紝纰鸿獚閬炲欢鎵€寰楃▍璨犲偟锛屽皪鎳夌鐩偤“鎵€寰楃▍璨荤敤”銆�

銆愪緥椤屻€戠敳鍏徃浜�2019骞�1鏈�1鏃ヤ互600钀厓澶栬臣鏌愰爡鐒″舰璩囩敘(ch菐n)锛岀劇娉曞悎鐞嗛爯瑷堝叾甯朵締鏈締缍�(j墨ng)婵熷埄鐩婄殑鏈熼檺銆�2019骞�12鏈�31鏃ワ紝灏嶈┎闋呯劇褰㈣硣鐢�(ch菐n)閫茶娓涘€兼脯瑭﹁〃鏄庢湭鐧�(f膩)鐢熸笡鍊�銆�

绋呮硶瑕�(gu墨)瀹氾紝灏嶈┎鐒″舰璩囩敘(ch菐n)鎸�10骞寸洿绶氭硶鏀ら姺锛屾湁闂�(gu膩n)鏀ら姺椤嶅厑瑷辩▍鍓嶆墸闄�銆�

閬╃敤鎵€寰楃▍绋呯巼25%锛屼笖鏈締鏈熼枔涓嶆渻鐧�(f膩)鐢熻畩鍖栥€�

銆愯В鏋愩€�2019骞存湯鐒″舰璩囩敘(ch菐n)璩潰鍍瑰€�=600(钀厓)

2019骞存湯鐒″舰璩囩敘(ch菐n)瑷堢▍鍩虹(ch菙)=600-60=540(钀厓)

鎳夌磵绋呮毇鏅傛€у樊鐣颁綑椤�=60(钀厓)

“閬炲欢鎵€寰楃▍璨犲偟”鏈熸湯浣欓=60×25%=15(钀厓)(涔熸槸鏈湡鐧�(f膩)鐢熼)

缈掗鍥為¨

鍊燂細鎵€寰楃▍璨荤敤 15

璨革細閬炲欢鎵€寰楃▍璨犲偟 15

銆愪緥椤屻€�2019骞�7鏈�锛岀敳鍏徃浠�52钀厓鍙栧緱涔欏叕鍙歌偂绁�5钀偂锛屼綔鐐轰氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)閫茶鏍哥畻銆�

2019骞�12鏈�31鏃ワ紝瑭茶偂绁ㄥ叕鍏佸児鍊肩偤62钀厓銆�

绋呮硶瑕�(gu墨)瀹�锛岃┎璩囩敘(ch菐n)鍦ㄦ寔鏈夋湡闁撳叕鍏佸児鍊肩殑璁婂嫊涓嶈▓鍏ユ噳绱嶇▍鎵€寰楅锛屽緟铏曠疆鏅備竴骞惰▓绠楄▓鍏ユ噳绱嶇▍鎵€寰楅銆傞仼鐢ㄦ墍寰楃▍绋呯巼25%锛屼笖鏈締鏈熼枔涓嶆渻鐧�(f膩)鐢熻畩鍖�銆�

銆愯В鏋愩€�2019骞存湯浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)璩潰鍍瑰€�=62(钀厓)

2019骞存湯浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)瑷堢▍鍩虹(ch菙)=52(钀厓)

鎳夌磵绋呮毇鏅傛€у樊鐣颁綑椤�=10(钀厓)

“閬炲欢鎵€寰楃▍璨犲偟”鏈熸湯浣欓=10×25%=2.5(钀厓)(涔熸槸鏈湡鐧�(f膩)鐢熼)

鍊燂細鎵€寰楃▍璨荤敤 2.5

璨革細閬炲欢鎵€寰楃▍璨犲偟 2.5

銆�1-鍠伕銆�

2018骞�10鏈�18鏃�锛岀敳鍏徃浠ラ妧琛屽瓨娆�3000钀厓璩煎叆涔欏叕鍙歌偂绁�锛屽垎椤炵偤浠ュ叕鍏佸児鍊艰▓閲忎笖鍏惰畩鍕曡▓鍏ョ暥鏈熸悕鐩婄殑閲戣瀺璩囩敘(ch菐n)銆�2018骞�12鏈�31鏃ヨ┎鑲＄エ鎶曡硣鐨勫叕鍏佸児鍊肩偤3200钀厓;2019骞�12鏈�31鏃ヨ┎鑲＄エ鎶曡硣鐨勫叕鍏佸児鍊肩偤3250钀厓銆傜▍娉曡(gu墨)瀹�锛岃┎璩囩敘(ch菐n)鍦ㄦ寔鏈夋湡闁撳叕鍏佸児鍊肩殑璁婂嫊涓嶈▓鍏ユ噳绱嶇▍鎵€寰楅锛屽緟铏曠疆鏅備竴骞惰▓绠楄▓鍏ユ噳绱嶇▍鎵€寰楅銆傜敳鍏徃閬╃敤鐨勪紒妤�(y猫)鎵€寰楃▍鐜囩偤25%锛屾湭渚嗘湡闁撲笉璁�銆�2019骞�12鏈�31鏃ワ紝鐢插叕鍙稿洜鑲＄エ鍏厑鍍瑰€艰畩鍕曠⒑瑾嶇殑閬炲欢鎵€寰楃▍璨犲偟鐨勪綑椤嶇偤( )钀厓銆�

A. 12.5

B. 62.5

C. 112.5

D. 50

銆愮瓟妗堛€態

銆愯В鏋愩€�2019骞�12鏈�31鏃ヤ氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)璩潰鍍瑰€�=3250(钀厓)

2019骞�12鏈�31鏃ヤ氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)瑷堢▍鍩虹(ch菙)=3000(钀厓)

2019骞�12鏈�31鏃�“閬炲欢鎵€寰楃▍璨犲偟”浣欓=250×25%=62.5(钀厓)

銆愪緥椤屻€�2018骞�12鏈�31鏃�锛岀敳鍏徃璩煎叆鏌愬缓绛戠墿骞剁洿鎺ュ嚭绉燂紝鎴愭湰鐐�680钀厓锛屽皪鍏堕噰鐢ㄥ叕鍏佸児鍊兼ā寮忛€茶鍚庣簩(x霉)瑷堥噺銆�

2019骞�12鏈�31鏃ワ紝瑭插缓绛戠墿鍏厑鍍瑰€艰畩鍕曟敹鐩婄偤70钀厓;

2020骞�12鏈�31鏃�锛岃┎寤虹瓚鐗╁叕鍏佸児鍊艰畩鍕曟敹鐩婄偤50钀厓銆�

绋呮硶瑕�(gu墨)瀹�锛屽凡鍑虹寤虹瓚鐗╀互姝峰彶鎴愭湰鎵ｉ櫎绋呮硶瑕�(gu墨)瀹氱殑瑷堟彁鎶樿垔鍚庝綔鐐哄叾瑷堢▍鍩虹(ch菙)锛屾姌鑸婂勾闄�20骞达紝鍑堟畼鍊肩偤0锛岃嚜鎶曞叆浣跨敤鐨勬鏈堣捣鐩寸窔娉曟姌鑸娿€傞仼鐢ㄦ墍寰楃▍绋呯巼25%锛屼笖鏈締鏈熼枔涓嶆渻鐧�(f膩)鐢熻畩鍖�銆�

銆愯В鏋愩€�(1)2019骞存湯鎶曡硣鎬ф埧鍦扮敘(ch菐n)璩潰鍍瑰€�=680+70=750(钀厓)

2019骞存湯鎶曡硣鎬ф埧鍦扮敘(ch菐n)瑷堢▍鍩虹(ch菙)=680-680/20=646(钀厓)

鎳夌磵绋呮毇鏅傛€у樊鐣颁綑椤�=104(钀厓)

“閬炲欢鎵€寰楃▍璨犲偟”鏈熸湯浣欓=104×25%=26(钀厓)(涔熸槸鏈湡鐧�(f膩)鐢熼)

鍊燂細鎵€寰楃▍璨荤敤 26

璨革細閬炲欢鎵€寰楃▍璨犲偟 26

(2)2020骞存湯鎶曡硣鎬ф埧鍦扮敘(ch菐n)璩潰鍍瑰€�=750+50=800(钀厓)

2020骞存湯鎶曡硣鎬ф埧鍦扮敘(ch菐n)瑷堢▍鍩虹(ch菙)=646-680/20=612(钀厓)

鎳夌磵绋呮毇鏅傛€у樊鐣颁綑椤�=188(钀厓)

“閬炲欢鎵€寰楃▍璨犲偟”鏈熸湯浣欓=188×25%=47(钀厓)

“閬炲欢鎵€寰楃▍璨犲偟”鏈湡鐧�(f膩)鐢熼=21(钀厓)

鍊燂細鎵€寰楃▍璨荤敤 21

璨革細閬炲欢鎵€寰楃▍璨犲偟 21

(2)浜岃埇鍦�

瀛樺湪绋呮渻宸暟鐨勪氦鏄撴垨浜嬮爡锛屾棦涓嶅奖闊挎渻瑷堝埄娼わ紝涔熶笉褰遍熆绱嶇▍鎵€寰�锛岃€屾槸鐩存帴瑷堝叆鎵€鏈夎€呮瑠(qu谩n)鐩�;瑭查爡浜ゆ槗鎴栦簨闋呯敘(ch菐n)鐢熺殑璩囩敘(ch菐n)(璨犲偟)鐨勮超闈㈠児鍊艰垏瑷堢▍鍩虹(ch菙)鐨勬噳绱嶇▍鏆檪鎬у樊鐣帮紝纰鸿獚閬炲欢鎵€寰楃▍璨犲偟锛屽皪鎳夌鐩偤鎵€鏈夎€呮瑠(qu谩n)鐩�锛屽“鍏朵粬缍滃悎鏀剁泭”(閲戣瀺2-1銆�2-2銆佺敘(ch菐n)鐢熻哺宸殑鎶曟埧鐢ㄩ€旇綁(zhu菐n)鎻�)銆�

銆愪緥椤屻€�2019骞�1鏈�1鏃�锛岀敳鍏徃鎸夐潰鍊�1000钀厓璩煎叆鏌愬叕鍙哥暥鏃ョ櫦(f膩)琛岀殑鍏徃鍌靛埜锛屼綔鐐轰互鍏厑鍍瑰€艰▓閲忎笖鍏惰畩鍕曡▓鍏ュ叾浠栫稖鍚堟敹鐩婄殑閲戣瀺璩囩敘(ch菐n)锛岃┎鍌靛埜绁ㄩ潰骞村埄鐜囩偤5%锛屾瘡骞村勾鏈粯鎭竴娆�锛屽埌鏈熷劅閭勯潰鍊�銆�

2019骞�12鏈�31鏃�锛岃┎鍌靛埜鎶曡硣鐨勫叕鍏佸児鍊肩偤1050钀厓銆�

绋呮硶瑕�(gu墨)瀹�锛岃┎閲戣瀺璩囩敘(ch菐n)鎸佹湁鏈熼枔鍏厑鍍瑰€艰畩鍕曚笉瑷堝叆鎳夌磵绋呮墍寰楅锛屽緟铏曠疆鏅備竴骞惰▓绠楄▓鍏ユ噳绱嶇▍鎵€寰楅銆傞仼鐢ㄦ墍寰楃▍绋呯巼25%锛屾湭渚嗘湡闁撲笉璁�銆�

銆愯В鏋愩€�2019骞存湯鍏朵粬鍌垫瑠(qu谩n)鎶曡硣璩潰鍍瑰€�=1050

2019骞存湯鍏朵粬鍌垫瑠(qu谩n)鎶曡硣瑷堢▍鍩虹(ch菙)=1000

鎳夌磵绋呮毇鏅傛€у樊鐣颁綑椤�=50

“閬炲欢鎵€寰楃▍璨犲偟”鏈熸湯浣欓=50×25%=12.5(涔熸槸鏈湡鐧�(f膩)鐢熼)

鍊燂細鍏朵粬缍滃悎鏀剁泭 12.5

璨革細閬炲欢鎵€寰楃▍璨犲偟 12.5

銆愪緥椤屻€�2019骞�4鏈�5鏃�锛岀敳鍏徃鑷叕闁嬪競鍫翠互姣忚偂6鍏冪殑鍍规牸璩煎叆鏌愬叕鍙告櫘閫氳偂200钀偂锛屼綔鐐轰互鍏厑鍍瑰€艰▓閲忎笖璁婂嫊瑷堝叆鍏朵粬缍滃悎鏀剁泭鐨勯潪浜ゆ槗鎬ф瑠(qu谩n)鐩婂伐鍏锋姇璩囨牳绠�銆�

2019骞�12鏈�31鏃�锛岃┎鑲＄エ鐣舵棩甯傚児鐐烘瘡鑲�9鍏�銆�

绋呮硶瑕�(gu墨)瀹氾紝瑭茶硣鐢�(ch菐n)鎸佹湁鏈熼枔鍏厑鍍瑰€艰畩鍕曚笉瑷堝叆鎳夌磵绋呮墍寰楅锛屽緟铏曠疆鏅備竴骞惰▓绠楄▓鍏ユ噳绱嶇▍鎵€寰楅銆傞仼鐢ㄦ墍寰楃▍绋呯巼鐐�25%锛屾湭渚嗘湡闁撲笉璁�銆�

銆愯В鏋愩€�2019骞存湯鍏朵粬娆�(qu谩n)鐩婂伐鍏锋姇璩囪超闈㈠児鍊�=1800(钀厓)

2019骞存湯鍏朵粬娆�(qu谩n)鐩婂伐鍏锋姇璩囪▓绋呭熀绀�(ch菙)=1200(钀厓)

鎳夌磵绋呮毇鏅傛€у樊鐣颁綑椤�=600(钀厓)

“閬炲欢鎵€寰楃▍璨犲偟”鏈熸湯浣欓=600×25%=150(钀厓)(涔熸槸鏈湡鐧�(f膩)鐢熼)

鍊燂細鍏朵粬缍滃悎鏀剁泭 150

璨革細閬炲欢鎵€寰楃▍璨犲偟 150

銆愪緥椤屻€戠敳鍏徃灏囪睛鍏〒鍋滄鑷敤锛屽皪澶栧嚭绉�锛岀璩冨崝(xi茅)璀扮磩瀹氱璩冮枊濮嬫棩鐐�2019骞�12鏈�31鏃�锛岃┎杈﹀叕妯撳師鍍圭偤4500钀厓锛屽凡鎻愭姌鑸�1500钀厓锛岀暥鏃ヨ┎杈﹀叕妯撳叕鍏佸児鍊肩偤5800钀厓銆傜敳鍏徃灏嶆姇璩囨€ф埧鍦扮敘(ch菐n)閲囩敤鍏厑鍍瑰€兼ā寮忛€茶鍚庣簩(x霉)瑷堥噺銆傜▍娉曡(gu墨)瀹�锛岃┎杈﹀叕妯撳垵濮嬭▓閲忓熀绀�(ch菙)鍙婇噰鐢ㄧ殑鎶樿垔鏀跨瓥鑸囪嚜鐢ㄦ檪淇濇寔涓€鑷�銆傞仼鐢ㄦ墍寰楃▍绋呯巼鐐�25%锛屾湭渚嗘湡闁撲笉璁�銆�

銆愯В鏋愩€�2019骞存湯鎶曡硣鎬ф埧鍦扮敘(ch菐n)璩潰鍍瑰€�=5800

2019骞存湯鎶曡硣鎬ф埧鍦扮敘(ch菐n)瑷堢▍鍩虹(ch菙)=3000

鎳夌磵绋呮毇鏅傛€у樊鐣颁綑椤�=2800

“閬炲欢鎵€寰楃▍璨犲偟”鏈熸湯浣欓=2800×25%=700(涔熸槸鏈湡鐧�(f膩)鐢熼)

鍊燂細鍏朵粬缍滃悎鏀剁泭 700

璨革細閬炲欢鎵€寰楃▍璨犲偟 700

(3)涓夎埇鍦�(鏂囧瓧椤�)

瀛樺湪绋呮渻宸暟鐨勪氦鏄撴垨浜嬮爡锛屾棦涓嶅奖闊挎渻瑷堝埄娼�锛屼篃涓嶅奖闊跨磵绋呮墍寰�;

瑭查爡浜ゆ槗鎴栦簨闋呯敘(ch菐n)鐢熺殑璩囩敘(ch菐n)(璨犲偟)鐨勮超闈㈠児鍊艰垏瑷堢▍鍩虹(ch菙)鐨勬噳绱嶇▍鏆檪鎬у樊鐣帮紝纰鸿獚閬炲欢鎵€寰楃▍璨犲偟锛屽皪鎳夌鐩偤“鍟嗚(鐕熸キ(y猫)澶栨敹鍏�)”銆�(闈炲悓涓€鎺у埗浼佹キ(y猫)鍚堝苟涓�锛屾寜鐓х▍娉曡(gu墨)瀹氫綔鐐哄厤绋呭悎骞剁殑鎯呮硜涓嬶紝褰㈡垚鐨勮硣鐢�(ch菐n)銆佽矤鍌佃超闈㈠児鍊艰垏瑷堢▍鍩虹(ch菙)鐨勫樊鐣帮紝纰鸿獚閬炲欢鎵€寰楃▍璨犲偟鎴栭仦寤舵墍寰楃▍璩囩敘(ch菐n)锛屽苟瑾�(di脿o)鏁村晢璀芥垨鐣舵湡鎼嶇泭锛屼笉褰遍熆璩艰卜鏃ョ殑鎵€寰楃▍璨荤敤)

(鍥�)鍥涜埇鍦�(鏂囧瓧椤�)

瀛樺湪绋呮渻宸暟鐨勪氦鏄撴垨浜嬮爡锛屾棦涓嶅奖闊挎渻瑷堝埄娼�锛屼篃涓嶅奖闊跨磵绋呮墍寰�;

瑭查爡浜ゆ槗鎴栦簨闋呯敘(ch菐n)鐢熺殑璩囩敘(ch菐n)璩潰鍍瑰€艰垏瑷堢▍鍩虹(ch菙)鐨勬噳绱嶇▍鏆檪鎬у樊鐣�锛屼笉纰鸿獚閬炲欢鎵€寰楃▍璨犲偟銆�

(闈炲悓涓€鎺у埗浼佹キ(y猫)鍚堝苟涓�锛屼紒妤�(y猫)鍚堝苟鎴愭湰澶т簬鍚堝苟涓彇寰楃殑琚臣璨锋柟鍙鲸瑾嶅噲璩囩敘(ch菐n)鍏厑鍍瑰€间唤椤嶇殑宸锛岀⒑瑾嶇偤鍟嗚銆傛寜鐓х▍娉曡(gu墨)瀹氫綔鐐哄厤绋呭悎骞剁殑鎯呮硜涓嬶紝绋呮硶涓嶈獚鍙晢璀界殑鍍瑰€�锛屽嵆鍏惰▓绋呭熀绀�(ch菙)鐐�0锛屽叐鑰呬箣闁撶殑宸褰㈡垚鎳夌磵绋呮毇鏅傛€у樊鐣�锛屼笉鍐嶇⒑瑾嶇浉闂�(gu膩n)鐨勯仦寤舵墍寰楃▍璨犲偟銆傞仌鑳屾鍙叉垚鏈▓閲忓師鍓�锛屽奖闊挎渻瑷堜俊鎭殑鍙潬鎬�)銆�

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