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鐎忚
鏀惰棌
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灏堥鍥� 鍊�(g猫)浜烘墍寰楃▍瑷�(j矛)绠�(鍏�9閬撻)
绗竴椤炲瀷 鍠磾鑰冨療鍊�(g猫)浜烘墍寰楃▍
銆�1-2022涓嶅畾闋�(xi脿ng)銆戝叕姘戝懆鏌愮偤澧冨収(n猫i)楂樻牎鏁欏斧銆�2021骞村害鏈夐棞(gu膩n)鏀舵敮鎯呮硜濡備笅锛�
(1)鍏ㄥ勾鎵ｉ櫎鍊�(g猫)浜烘寜鐓ц(gu墨)瀹氱钩绱嶇殑鍩烘湰椁�(y菐ng)鑰佷繚闅�(xi菐n)銆佸熀鏈啱(y墨)鐧備繚闅�(xi菐n)銆佸け妤�(y猫)淇濋毆(xi菐n)鍜屼綇鎴垮叕绌嶉噾鍚庣殑宸ヨ硣鍚堣▓(j矛)150 000鍏�銆�
(2)鎳�(y墨ng)閭€鍒扮敳鍏徃鍋氭妧琛�(sh霉)鍩硅〒(x霉n)锛屽彇寰楃▍鍓嶅嫗鍕�(w霉)鍫�(b脿o)閰�5 000鍏�銆�
(3)鍙栧緱楂旇偛褰╃エ涓崕(ji菐ng)鏀跺叆30 000鍏冦€�
(4)鍙栧緱Z鍟嗗牬鎸夊叾绱⿳娑堣不(f猫i)绌嶅垎鍙嶉鐨勫児(ji脿)鍊�100鍏冪殑绂搧銆�
(5)鍙栧緱鏁欒偛閮ㄩ爳鐧�(f膩)鐨勭崕(ji菐ng)閲�10 000鍏冦€�
(6)鍙栧緱涓€骞存湡瀹氭湡鍎�(ch菙)钃勫瓨娆惧埄鎭�1 200鍏�銆�
宸茬煡锛氱稖鍚堟墍寰楃殑娓涢櫎璨�(f猫i)鐢ㄦ(bi膩o)婧�(zh菙n)鐐烘瘡骞�60 000鍏�;鍕炲嫏(w霉)鍫�(b脿o)閰墍寰椾互鏀跺叆娓涢櫎璨�(f猫i)鐢ㄥ悗鐨勪綑椤嶇偤鏀跺叆椤�锛屾笡闄よ不(f猫i)鐢ㄦ寜20%瑷�(j矛)绠�銆傚嫗鍕�(w霉)鍫�(b脿o)閰墍寰楅爯(y霉)鎵ｉ爯(y霉)绻冲€�(g猫)浜烘墍寰楃▍姣忔鏀跺叆4 000鍏冧互涓婄殑锛屾笡闄よ不(f猫i)鐢ㄦ寜20%瑷�(j矛)绠�;鎳�(y墨ng)绱嶇▍鎵€寰楅涓嶈秴閬�20 000鍏冪殑閮ㄥ垎锛岄仼鐢�20%鐨勯爯(y霉)鎵ｇ巼锛岄€熺畻鎵ｉ櫎鏁�(sh霉)鐐�0銆傛噳(y墨ng)绱嶇▍鎵€寰楅瓒呴亷36 000鍏冭嚦144 000鍏冪殑閮ㄥ垎锛岀▍鐜囩偤10%锛岄€熺畻鎵ｉ櫎鏁�(sh霉)鐐�2 520;鎳�(y墨ng)绱嶇▍鎵€寰楅瓒呴亷144 000鍏冭嚦300 000鍏冪殑閮ㄥ垎锛岀▍鐜囩偤20%锛岄€熺畻鎵ｉ櫎鏁�(sh霉)鐐�16 920鍏冦€�
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>瑷�(j矛)绠楃敳鍏徃鎳�(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻冲懆鏌愬嫗鍕�(w霉)鍫�(b脿o)閰墍寰楀€�(g猫)浜烘墍寰楃▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�
A.5 000×(1-20%)×20%=800(鍏�)
B.5 000×(1+20%)×20%=1 200(鍏�)
C.5 000×20%=1 000(鍏�)
D.5 000÷(1-20%)×20%=1 250(鍏�)
<2>瑷�(j矛)绠楀懆鏌�2021骞村害缍滃悎鎵€寰楁噳(y墨ng)绻崇磵鍊�(g猫)浜烘墍寰楃▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�
A.[150 000+5 000×(1-20%)-60 000]×10%-2 520=6 880(鍏�)
B.(150 000+5 000-60 000)×10%-2 520=6 980(鍏�)
C.[(150 000+5 000)×(1-20%)-60 000]×10%-2 520=3 880(鍏�)
D.[150 000+5 000×(1-20%)]×20%-16 920=13 880(鍏�)
<3>鍛ㄦ煇2021骞村害鍙栧緱鐨勪笅鍒楁墍寰椾腑锛岀劇闇€绻崇磵鍊�(g猫)浜烘墍寰楃▍鐨勬槸( )銆�
A.鍙嶉鐨勫児(ji脿)鍊�100鍏冪殑绂搧
B.楂旇偛褰╃エ涓崕(ji菐ng)鏀跺叆30 000鍏�
C.鏁欒偛閮ㄩ牁(l菒ng)鐧�(f膩)鐨勭崕(ji菐ng)閲�10 000鍏�
D.涓€骞存湡瀹氭湡鍎�(ch菙)钃勫瓨娆惧埄鎭�1 200鍏�
<4>鍛ㄦ煇2021骞村害鍙栧緱鐨勭稖鍚堟墍寰�锛岃睛鐞嗗尟绠楁竻绻崇殑鏈熼檺鏄�( )銆�
A.2021骞�12鏈�1鏃ヨ嚦2022骞�2鏈�28鏃�
B.2022骞�1鏈�1鏃ヨ嚦2022骞�5鏈�31鏃�
C.2022骞�3鏈�1鏃ヨ嚦2022骞�6鏈�30鏃�
D.2022骞�1鏈�1鏃ヨ嚦2022骞�3鏈�31鏃�
鍙冭€冪瓟妗�
銆愮瓟妗堛€慉
銆愯В鏋愩€戝懆鏌愭湰鑱峰伐浣滅偤楂樻牎鑰佸斧锛屽埌鐢插叕鍙稿仛鎶€琛�(sh霉)鍩硅〒(x霉n)鍙栧緱鐨勬敹鍏ュ嵆鐐哄嫗鍕�(w霉)鍫�(b脿o)閰墍寰�銆傚懆鏌愬彇寰楀嫗鍕�(w霉)鍫�(b脿o)閰墍寰�5 000鍏�>4 000鍏�锛屾笡闄よ不(f猫i)鐢ㄦ寜20%瑷�(j矛)绠�;鎳�(y墨ng)绱嶇▍鎵€寰楅涓嶈秴閬�20 000鍏冪殑閮ㄥ垎锛岄仼鐢�20%鐨勯爯(y霉)鎵ｇ巼锛岄€熺畻鎵ｉ櫎鏁�(sh霉)鐐�0銆傚洜姝ょ敳鍏徃鎳�(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻冲懆鏌愬嫗鍕�(w霉)鍫�(b脿o)閰墍寰楀€�(g猫)浜烘墍寰楃▍绋呴=5 000×(1-20%)×20%-0=800(鍏�)銆�
<2>銆愮瓟妗堛€慉
銆愯В鏋愩€戣▓(j矛)绠楃稖鍚堟墍寰楁噳(y墨ng)绱嶇▍椤嶆檪(sh铆)锛屽伐璩囪柂閲戞墍寰椾互鍙栧緱鐨勬敹鍏ョ偤鏀跺叆椤�锛屽嫗鍕�(w霉)鍫�(b脿o)閰墍寰椾互娓涢櫎20%璨�(f猫i)鐢ㄥ悗鐨勪綑椤嶇偤鏀跺叆椤�锛屾帓闄ら伕闋�(xi脿ng)B銆丆;缍滃悎鎵€寰楁噳(y墨ng)绱嶇▍椤�=鎳�(y墨ng)绱嶇▍鎵€寰楅×閬╃敤绋呯巼-閫熺畻鎵ｉ櫎鏁�(sh霉)=(姣忎竴绱嶇▍骞村害鐨勬敹鍏ラ-璨�(f猫i)鐢�6钀厓-灏堥爡(xi脿ng)鎵ｉ櫎-灏堥爡(xi脿ng)闄勫姞鎵ｉ櫎-渚濇硶纰哄畾鐨勫叾浠栨墸闄�)×閬╃敤绋呯巼閫熺畻鎵ｉ櫎鏁�(sh霉)=[150 000+5 000×(1-20%)-60 000]×10%-2 520=6 880(鍏�)銆�
<3>銆愮瓟妗堛€慉CD
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