2025骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)缍�(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)绋呮硶璺ㄧ珷绡€(ji茅)瑭﹂(涓嶅畾闋�(xi脿ng)6閬撳ぇ椤�)

浠ヤ笅鐐哄垵绱�(j铆)鏈�(hu矛)瑷�(j矛)銆婄稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)銆嬩笉瀹氶爡(xi脿ng)閬告搰椤�6閬�锛屼緵鑰冪敓绶寸繏(x铆)銆�

銆�1-2022骞翠笉瀹氶爡(xi脿ng)閬告搰椤屻€戠敳寤虹瓚鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬫埧灞嬪缓绛戝伐绋嬫柦宸ユキ(y猫)鍕�(w霉)銆�2023骞�10鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)骞村垵闁嬪伐寤鸿ō(sh猫)鐨刉浣忓畢宸ョ▼闋�(xi脿ng)鐩宸ワ紝鍙栧緱鍚鍊肩▍鍍�(ji脿)娆�7630000鍏�锛屽悓鏅�(sh铆)鏀跺彇鎻愬墠绔ｅ伐鐛�(ji菐ng)鍕�(l矛)22890鍏�銆�

1.瑷�(j矛)绠楃敳寤虹瓚鍏徃鎵垮缓W浣忓畢宸ョ▼闋�(xi脿ng)鐩暥(d膩ng)鏈堝鍊肩▍閵烽爡(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(  )銆�

A.7630000×9%

B.(7630000+22890)÷(1+9%)×9%

C.7630000×9%+22890÷(1+9%)×9%

D.(7630000+22890)×9%

(2)鎵垮缓Y瀵瓧妯撳伐绋嬮爡(xi脿ng)鐩�锛屽彇寰楀惈澧炲€肩▍鍍�(ji脿)娆�1030000鍏冿紝鍚戝垎鍖呮柟鏀粯鍚鍊肩▍鍒嗗寘娆�309000鍏冦€傜敳寤虹瓚鍏徃閬告搰閬╃敤绨℃槗瑷�(j矛)绋呮柟娉曡▓(j矛)绋�銆�

2.瑷�(j矛)绠楃敳寤虹瓚鍏徃鎵垮缓Y瀵瓧妯撳伐绋嬮爡(xi脿ng)鐩暥(d膩ng)鏈堟噳(y墨ng)绻崇磵澧炲€肩▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(  )銆�

A.1030000×3%

B.(1030000-309000)×3%

C.(1030000+309000)÷(1+3%)×3%

D.(1030000-309000)÷(1+3%)×3%

(3)璩奸€�(j矛n)鐢ㄤ簬W浣忓畢宸ョ▼闋�(xi脿ng)鐩潗鏂�锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�13000鍏�;璩奸€�(j矛n)鐢ㄤ簬Y瀵瓧妯撳伐绋嬮爡(xi脿ng)鐩潗鏂欙紝鍙栧緱澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�39000鍏�;绉熷叆涓€鑷�(t谩i)鏂藉伐瑷�(sh猫)鍌欏叡鐢ㄤ簬W浣忓畢宸ョ▼闋�(xi脿ng)鐩拰Y瀵瓧妯撳伐绋嬮爡(xi脿ng)鐩�锛屾敮浠樼閲戯紝鍙栧緱澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�15600鍏�;鏀粯閵€琛岃哺娆惧埄鎭�锛屽彇寰楀鍊肩▍鏅€氱櫦(f膩)绁ㄦ敞鏄庣▍椤�1305鍏�銆�

3.鐢插缓绛戝叕鍙镐笅鍒楅€�(j矛n)闋�(xi脿ng)绋呴涓�锛屾簴(zh菙n)浜堝緸閵烽爡(xi脿ng)绋呴涓姷鎵ｇ殑鏄�(  )銆�

A.璩奸€�(j矛n)鐢ㄤ簬W浣忓畢宸ョ▼闋�(xi脿ng)鐩潗鏂欑殑閫�(j矛n)闋�(xi脿ng)绋呴13000鍏�

B.璩奸€�(j矛n)鐢ㄤ簬Y瀵瓧妯撳伐绋嬮爡(xi脿ng)鐩潗鏂欑殑閫�(j矛n)闋�(xi脿ng)绋呴39000鍏�

C.绉熷叆鏂藉伐瑷�(sh猫)鍌欑殑閫�(j矛n)闋�(xi脿ng)绋呴15600鍏�

D.鏀粯閵€琛岃哺娆惧埄鎭殑閫�(j矛n)闋�(xi脿ng)绋呴1305鍏�

(4)鍚戝澶栦箼鍏徃璩艰卜涓€闋�(xi脿ng)寤虹瓚瑷�(sh猫)瑷�(j矛)鏈嶅嫏(w霉)锛岃垏澧冨涔欏叕鍙哥敖瑷傜殑鏇搁潰鍚堝悓绱勫畾瑷�(sh猫)瑷�(j矛)璨�(f猫i)106000鍏�銆傚澶栦箼鍏徃鍦ㄥ鍏�(n猫i)鏈ō(sh猫)鏈夌稉(j墨ng)鐕熸(j墨)妲�(g貌u)銆�

宸茬煡锛氶姺鍞缓绛戞湇鍕�(w霉)澧炲€肩▍绋呯巼鐐�9%锛屽鍊肩▍寰佹敹鐜囩偤3%銆傚彇寰楃殑澧炲€肩▍鎵ｇ▍鎲戣瓑鍧囩鍚堟姷鎵ｈ(gu墨)瀹氥€�

4.鐢插缓绛戝叕鍙稿悜澧冨涔欏叕鍙歌臣璨峰缓绛戣ō(sh猫)瑷�(j矛)鏈嶅嫏(w霉)鐨勪笅鍒楃▍鍕�(w霉)铏曠悊涓�锛屾纰虹殑鏄�(  )銆�

A.鎳�(y墨ng)绻崇磵鍗拌姳绋�

B.鎳�(y墨ng)绻崇磵闂�(gu膩n)绋�

C.鎳�(y墨ng)浠ｆ墸浠ｇ钩娑堣不(f猫i)绋�

D.鎳�(y墨ng)浠ｆ墸浠ｇ钩澧炲€肩▍

銆�2-涓嶅畾闋�(xi脿ng)閬告搰椤屻€戠敳鐓ょう鐐哄鍊肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬬叅鐐枊閲囧拰閵峰敭妤�(y猫)鍕�(w霉)锛�2023骞�10鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)璩奸€�(j矛n)闁嬮噰鐓ょ偔鐢ㄥ師鏉愭枡涓€鎵�锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�17500鍏�銆�

(2)璩奸€�(j矛n)浜曚笅鎸栨帢姗�(j墨)涓€鑷�(t谩i)锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�82300鍏冦€�

(3)鑱樿珛(q菒ng)涔欏叕鍙搁€�(j矛n)琛屾礂鐓よō(sh猫)鍌欐竻娲楁湇鍕�(w霉)锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�5890鍏�銆�

(4)閵峰敭鑷噰鍘熺叅1800鍣�锛岃伔宸ラ鍫傞牁(l菒ng)鐢ㄨ嚜閲囧師鐓�70鍣革紝鑱峰伐瀹胯垗渚涙殩闋�(l菒ng)鐢ㄨ嚜閲囧師鐓�120鍣�锛屽悜涓欏叕鍙哥Щ閫佽嚜閲囧師鐓�15鍣告姷鍎熶箣鍓嶆墍娆犲偟鍕�(w霉)锛屽師鐓や笉鍚鍊肩▍鍠児(ji脿)530鍏�/鍣搞€�

宸茬煡锛氬師鐓ゅ鍊肩▍绋呯巼鐐�13%锛岃硣婧愮▍绋呯巼鐐�8%;鍙栧緱鐨勫鍊肩▍鎵ｇ▍鎲戣瓑鍧囩鍚堟姷鎵ｈ(gu墨)瀹�銆�

1.瑷�(j矛)绠楃敳鐓ょう鐣�(d膩ng)鏈堝厑瑷辨姷鎵ｅ鍊肩▍閫�(j矛n)闋�(xi脿ng)绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(  )銆�

A.17500+5890

B.17500+82300+5890

C.82300+5890

D.17500+82300

2.鐢茬叅绀︾櫦(f膩)鐢熺殑涓嬪垪妤�(y猫)鍕�(w霉)涓�锛屾噳(y墨ng)瑷�(j矛)绠楀鍊肩▍閵烽爡(xi脿ng)绋呴鐨勬槸(  )銆�

A.閵峰敭鑷噰鍘熺叅1800鍣�

B.鍚戜笝鍏徃绉婚€佽嚜閲囧師鐓�15鍣�

C.鑱峰伐椋熷爞闋�(l菒ng)鐢ㄨ嚜閲囧師鐓�70鍣�

D.鑱峰伐瀹胯垗渚涙殩闋�(l菒ng)鐢ㄨ嚜閲囧師鐓�120鍣�

3.瑷�(j矛)绠楃敳鐓ょう鐣�(d膩ng)鏈堟噳(y墨ng)绻崇磵澧炲€肩▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�(  )銆�

A.(70+120+15)×530×13%-(17500+5890)

B.(1800+120)×530×13%-(82300+5890)

C.(1800+70+120+15)×530×13%-(17500+82300+5890)

D.(1800+70+15)×530×13%-(17500+82300)

4.瑷�(j矛)绠楃敳鐓ょう鐣�(d膩ng)鏈堟噳(y墨ng)绻崇磵璩囨簮绋呯▍椤嶇殑涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�(  )銆�

A.(1800+70+15)×530×8%

B.(1800+70+120)×530×8%

C.(1800+120+15)×530×8%

D.(1800+70+120+15)×530×8%

銆�3-涓嶅畾闋�(xi脿ng)閬告搰椤屻€慉鍦嬪叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬮珮妾斿寲濡濆搧鐨勭敓鐢�(ch菐n)閵峰敭鑸囧姞宸ユキ(y猫)鍕�(w霉)銆�2023骞�10鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)鑸囩敳鍏徃绨借▊璨疯常鍚堝悓锛岄姺鍞嚜鐢�(ch菐n)M鍨嬮珮妾斿寲濡濆搧5000浠�锛屾瘡浠朵笉鍚鍊肩▍鍞児(ji脿)1000鍏�锛屽叾涓噰鍙栫洿鎺ユ敹娆炬柟寮忛姺鍞�2000浠�锛屽凡鍙栧緱閵峰敭娆惧苟闁嬪叿鐧�(f膩)绁�;閲囧彇鍒嗘湡鏀舵鏂瑰紡閵峰敭3000浠�锛屽悎鍚岀磩瀹氭湰鏈堟噳(y墨ng)鏀跺彇1000浠剁殑閵峰敭娆撅紝浣嗘埅鑷虫湀搴曞彧鏀跺埌400浠剁殑閵峰敭娆�锛孉鍦嬪叕鍙告湭闁嬪叿鐧�(f膩)绁�銆�

1.鏈夐棞(gu膩n)A鍦嬪叕鍙哥暥(d膩ng)鏈堥姺鍞嚜鐢�(ch菐n)M鍨嬮珮妾斿寲濡濆搧鎳�(y墨ng)绻崇磵娑堣不(f猫i)绋呯▍椤�锛屼笅鍒楃畻寮忔纰虹殑鏄�(  )銆�

A.5000×1000×15%

B.2000×1000×15%

C.(2000+400)×1000×15%

D.(2000+1000)×1000×15%

(2)鑸囦箼鍏徃绨借▊璨疯常鍚堝悓锛岄姺鍞垚濂楀寲濡濆搧1000鐩�锛屾瘡鐩掍笉鍚鍊肩▍鍞児(ji脿)1500鍏冿紝姣忕洅涓寘鍚嚜鐢�(ch菐n)N鍨嬮珮妾斿寲濡濆搧鍜屽璩肩殑宸ヨ棟鍝佸悇涓€濂�锛屼笉鍚鍊肩▍鍞児(ji脿)鍒嗗垾鐐�950鍏�銆�550鍏冦€�

2.鏈夐棞(gu膩n)A鍦嬪叕鍙哥暥(d膩ng)鏈堥姺鍞垚濂楀寲濡濆搧鎳�(y墨ng)绻崇磵娑堣不(f猫i)绋呯▍椤�锛屼笅鍒楃畻寮忔纰虹殑鏄�(  )銆�

A.1000×950×15%

B.1000×1500÷(1-15%)×15%

C.1000×950÷(1-15%)×15%

D.1000×1500×15%

(3)鑸囦笝鍏徃绨借▊鎵挎敩鍚堝悓锛岀偤鍏跺姞宸ュ畾鍒堕珮妾斿寲濡濆搧锛屾寜鍚堝悓绱勫畾锛屼笝鍏徃鎻愪緵鍘熸枡鎴愭湰212500鍏�锛孉鍦嬪叕鍙告敹鍙栦笉鍚鍊肩▍鍔犲伐璨�(f猫i)63750鍏冿紝鍏朵腑鍖呭惈浠ｅ鐨勮紨鍔╂潗鏂欐垚鏈�5100鍏�銆侫鍦嬪叕鍙哥劇鍚岄楂樻獢鍖栧鍝侀姺鍞児(ji脿)鏍�锛屼笝鍏徃宸蹭簬鐣�(d膩ng)鏈堟彁璨ㄣ€�

宸茬煡锛氶珮妾斿寲濡濆搧娑堣不(f猫i)绋呯▍鐜囩偤15%銆�

3.鏈夐棞(gu膩n)A鍦嬪叕鍙哥暥(d膩ng)鏈堝彈鎵樼偤涓欏叕鍙稿姞宸ュ畾鍒剁殑楂樻獢鍖栧鍝佹噳(y墨ng)浠ｆ敹浠ｇ钩娑堣不(f猫i)绋呯▍椤嶏紝涓嬪垪绠楀紡姝ｇ⒑鐨勬槸(  )銆�

A.(212500+63750)×15%

B.(212500+63750-5100)÷(1-15%)×15%

C.212500÷(1-15%)×15%

D.(212500+63750)÷(1-15%)×15%

4.A鍦嬪叕鍙哥暥(d膩ng)鏈堥姺鍞強鍙楁墭鍔犲伐妤�(y猫)鍕�(w霉)娑夊強鐨勪笅鍒楃▍鍕�(w霉)铏曠悊涓�锛屾纰虹殑鏄�(  )銆�

A.閵峰敭鍙婂彈鎵樺姞宸ユキ(y猫)鍕�(w霉)鐣�(d膩ng)鏈堝鍊肩▍瑷�(j矛)绋呴姺鍞=(2000+1000)×1000+1000×1500+63750

B.鑸囩敳鍏徃绨借▊鐨勮卜璩ｅ悎鍚屽嵃鑺辩▍瑷�(j矛)绋呬緷鎿�(j霉)=5000×1000

C.鑸囦箼鍏徃绨借▊鐨勮卜璩ｅ悎鍚屽嵃鑺辩▍瑷�(j矛)绋呬緷鎿�(j霉)=1000×1500

D.鑸囦笝鍏徃绨借▊鐨勬壙鏀悎鍚屽嵃鑺辩▍瑷�(j矛)绋呬緷鎿�(j霉)=212500+63750

銆�4-涓嶅畾闋�(xi脿ng)閬告搰椤屻€戠敳鍏徃鐐哄眳姘戜紒妤�(y猫)(澧炲€肩▍涓€鑸磵绋呬汉)锛屼富瑕佸緸浜嬪鐢ㄩ浕鍣ㄧ敓鐢�(ch菐n)鍜岄姺鍞キ(y猫)鍕�(w霉)锛�2023骞村害瀵�(sh铆)闅涘崰鐢ㄧ殑鍦熷湴闈㈢⿳鐐�15钀钩鏂圭背銆佹搧鏈夋埧鐢�(ch菐n)鍘熷€肩偤8000钀厓銆傜敳鍏徃2023骞村害鏈夐棞(gu膩n)缍�(j墨ng)鐕熸儏娉佸涓嬶細

(1)閵峰敭瀹剁敤闆诲櫒鍙栧緱鍚鍊肩▍鍍�(ji脿)娆�33900钀厓;

(2)鑸囩敓鐢�(ch菐n)缍�(j墨ng)鐕熸椿鍕�(d貌ng)鏈夐棞(gu膩n)鐨勬キ(y猫)鍕�(w霉)鎷涘緟璨�(f猫i)鏀嚭500钀厓;

(3)鍚戠▍鍕�(w霉)姗�(j墨)闂�(gu膩n)绻崇磵澧炲€肩▍1280钀厓;

(4)鍙栧緱绗﹀悎姊濅欢鐨勭敓鐢�(ch菐n)鎶€琛�(sh霉)杞�(zhu菐n)璁撴墍寰�1200钀厓;

(5)鍚戣偂鏉辨敮浠樿偂鎭�200钀厓锛岀洿鎺ュ悜璨у洶鑱峰伐瓒欐煇鎹愯磮(z猫ng)1钀厓锛岀櫦(f膩)鐢熻垏缍�(j墨ng)鐕熺劇闂�(gu膩n)鐨勯潪寤ｅ憡鎬ц唱(zh矛)璐婂姪鏀嚭5钀厓;

(6)闋�(y霉)绻充紒妤�(y猫)鎵€寰楃▍绋呮300钀厓銆�

宸茬煡锛氬鍊肩▍绋呯巼鐐�13%;寰炲児(ji脿)瑷�(j矛)寰佹埧鐢�(ch菐n)绋呯▍鐜囩偤1.2%锛岀暥(d膩ng)?sh霉)鍖�?gu墨)瀹氭埧鐢�(ch菐n)绋呮墸闄ゆ瘮渚嬬偤30%;鍩庨幃(zh猫n)鍦熷湴浣跨敤绋呯偤姣忓钩鏂圭背骞寸▍椤�12鍏�;鍩庡競缍(h霉)寤鸿ō(sh猫)绋呯▍鐜囩偤7%;鏁欒偛璨�(f猫i)闄勫姞寰佹敹姣旂巼鐐�3%;鍦版柟鏁欒偛闄勫姞鐨勫緛鏀舵瘮鐜囩偤2%;鐧�(f膩)鐢熺殑鑸囩敓鐢�(ch菐n)缍�(j墨ng)鐕熸椿鍕�(d貌ng)鏈夐棞(gu膩n)鐨勬キ(y猫)鍕�(w霉)鎷涘緟璨�(f猫i)鏀嚭锛屾寜鐓х櫦(f膩)鐢熼鐨�60%鎵ｉ櫎锛屼絾鏈€楂樹笉寰楄秴閬庣暥(d膩ng)骞撮姺鍞�(鐕熸キ(y猫))鏀跺叆鐨�5‰銆�

1.鍦ㄨ▓(j矛)绠楃敳鍏徃2023骞村害浼佹キ(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅鏅�(sh铆)锛屽厑瑷辨墸闄ょ殑妤�(y猫)鍕�(w霉)鎷涘緟璨�(f猫i)鏀嚭鏄�(  )銆�

A.75钀厓

B.150钀厓

C.300钀厓

D.500钀厓

2.鍦ㄨ▓(j矛)绠楃敳鍏徃2023骞村害浼佹キ(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅鏅�(sh铆)锛屽厑瑷辨墸闄ょ▍璨�(f猫i)鐨勪笅鍒楄▓(j矛)绠楀垪寮忎腑锛屾纰虹殑鏄�(  )銆�

A.鍏佽ū鎵ｉ櫎鐨勬埧鐢�(ch菐n)绋�=8000×(1-30%)×1.2%

B.鍏佽ū鎵ｉ櫎鐨勫煄甯傜董璀�(h霉)寤鸿ō(sh猫)绋�=1280×7%

C.鍏佽ū鎵ｉ櫎鐨勫煄閹�(zh猫n)鍦熷湴浣跨敤绋�=15×12

D.鍏佽ū鎵ｉ櫎鐨勬暀鑲茶不(f猫i)闄勫姞鍜屽湴鏂规暀鑲查檮鍔�=1280×(3%+2%)

3.鍦ㄨ▓(j矛)绠楃敳鍏徃2023骞村害浼佹キ(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅鏅�(sh铆)锛岀鍚堟浠剁殑鐢熺敘(ch菐n)鎶€琛�(sh霉)杞�(zhu菐n)璁撴墍寰楁噳(y墨ng)鐣�(d膩ng)绱嶇▍瑾�(di脿o)娓涚殑閲戦鏄�(  )銆�

A.500钀厓

B.700钀厓

C.850钀厓

D.1200钀厓

4.涓嬪垪鍚勯爡(xi脿ng)涓�锛屽湪瑷�(j矛)绠楃敳鍏徃2023骞村害浼佹キ(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅鏅�(sh铆)锛屼笉寰楁墸闄ょ殑鏄�(  )銆�

A.鍚戣偂鏉辨敮浠樼殑鑲℃伅200钀厓

B.鐩存帴鍚戣钵鍥拌伔宸ヨ稒鏌愮殑鎹愯磮(z猫ng)1钀厓

C.鑸囩稉(j墨ng)鐕熺劇闂�(gu膩n)鐨勯潪寤ｅ憡鎬ц唱(zh矛)璐婂姪鏀嚭5钀厓

D.闋�(y霉)绻崇殑浼佹キ(y猫)鎵€寰楃▍绋呮300钀厓

銆�5-涓嶅畾闋�(xi脿ng)閬告搰椤屻€戜腑鍦嬪叕姘戦棞(gu膩n)鏌愮偤澧冨収(n猫i)鏌愬湅鏈変紒妤�(y猫)鍝″伐锛岄棞(gu膩n)鏌�2023骞存湁闂�(gu膩n)鏀跺叆鎯呮硜濡備笅锛�

(1)鎵ｉ櫎鍩烘湰绀炬渻(hu矛)淇濋毆(xi菐n)璨�(f猫i)鍜屼綇鎴垮叕绌嶉噾鍚庣殑宸ヨ硣銆佽柂閲�180000鍏�銆�

(2)鎻愪緵瑷�(sh猫)瑷�(j矛)鏈嶅嫏(w霉)锛屽彇寰楀嫗鍕�(w霉)鍫�(b脿o)閰�5000鍏冿紝鑷璨�(f霉)鎿�(d膩n)浜ら€氳不(f猫i)100鍏�銆�

宸茬煡锛氬嫗鍕�(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▍閬╃敤20%鐨勯爯(y霉)鎵ｇ巼;鍕炲嫏(w霉)鍫�(b脿o)閰墍寰楁瘡娆℃敹鍏�4000鍏冧互涓婄殑锛屾笡闄よ不(f猫i)鐢ㄦ寜20%瑷�(j矛)绠椼€傜稖鍚堟墍寰�锛屾瘡涓€绱嶇▍骞村害娓涢櫎璨�(f猫i)鐢�60000鍏�;鍕炲嫏(w霉)鍫�(b脿o)閰墍寰椾互鏀跺叆娓涢櫎20%鐨勮不(f猫i)鐢ㄥ悗鐨勪綑椤嶇偤鏀跺叆椤�銆�

鍊�(g猫)浜烘墍寰楃▍绋呯巼琛�(缍滃悎鎵€寰楅仼鐢�)

1.鏈夐棞(gu膩n)闂�(gu膩n)鏌愭彁渚涜ō(sh猫)瑷�(j矛)鏈嶅嫏(w霉)鍙栧緱鐨勫嫗鍕�(w霉)鍫�(b脿o)閰墍寰楁噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻冲€�(g猫)浜烘墍寰楃▍绋呴锛屼笅鍒楃畻寮忔纰虹殑鏄�(  )銆�

A.(5000-100)×(1-20%)×20%

B.(5000-100)×20%

C.5000×20%

D.5000×(1-20%)×20%

2.鏈夐棞(gu膩n)闂�(gu膩n)鏌愮暥(d膩ng)骞寸稖鍚堟墍寰楁噳(y墨ng)绻崇磵鐨勫€�(g猫)浜烘墍寰楃▍绋呴锛屼笅鍒楃畻寮忔纰虹殑鏄�(  )銆�

A. [180000+5000×(1-20%)-60000]×10%-2520

B.(180000+5000-100-60000)×10%-2520

C.(180000-60000)×10%-2520+5000×3%

D.(180000-60000)×10%-2520+5000×(1-20%)×3%

(3)鍥犲嫉鏌愮劇鍔涘劅閭勬墍娆犻棞(gu膩n)鏌愮殑鍊熸锛屼互涓€濂楀競鍊�1000000鍏冪殑鍟嗘キ(y猫)鐢ㄦ埧鎶靛劅鍊熸锛屽嫉鏌愮暥(d膩ng)骞磋臣鍏ヨ┎濂楀晢妤�(y猫)鐢ㄦ埧鏀嚭300000鍏冦€傞洐鏂瑰凡杈︾悊鎴垮眿娆�(qu谩n)灞綁(zhu菐n)绉绘墜绾�(x霉)銆�

3.鏈夐棞(gu膩n)寮垫煇浠ュ晢妤�(y猫)鐢ㄦ埧鎶靛劅闂�(gu膩n)鏌愬偟鍕�(w霉)锛屼笅鍒楄娉曟纰虹殑鏄�(銆€銆€)銆�

A.闂�(gu膩n)鏌愰渶瑕佺钩绱嶅绋�

B.寮垫煇闇€瑕佺钩绱嶅湡鍦板鍊肩▍

C.寮垫煇闇€瑕佺钩绱嶅鍊肩▍

D.寮垫煇闇€瑕佺钩绱嶅€�(g猫)浜烘墍寰楃▍

(4)鍦ㄧ敳閫氫俊鍏徃闋�(y霉)瀛樿┍璨�(f猫i)锛岀嵅璐�(z猫ng)鍍�(ji脿)鍊�3000鍏冪殑鎵嬫(j墨)涓€閮�銆�

(5)鍥犵疮绌嶆秷璨�(f猫i)閬�(d谩)鍒颁箼鑸┖鍏徃瑕�(gu墨)瀹氱殑椤嶅害锛屽弮鍔犳娊鐛�(ji菐ng)娲诲嫊(d貌ng)锛屾娊涓競鍍�(ji脿)5000鍏冪殑绛嗚鏈浕鑵︿竴鑷�(t谩i)銆�

(6)鐛插緱鍦嬪绉戞妧閫�(j矛n)姝ョ崕(ji菐ng)鐛�(ji菐ng)閲�15000鍏�銆�

(7)鍙栧緱鍎�(ch菙)钃勫瓨娆惧埄鎭�500鍏�銆�

4.闂�(gu膩n)鏌愬彇寰楃殑涓嬪垪鎵€寰椾腑锛屽厤寰佹垨涓嶅緛鍊�(g猫)浜烘墍寰楃▍鐨勬槸(  )銆�

A.闋�(y霉)瀛樿┍璨�(f猫i)鐛茶磮(z猫ng)鐨勬墜姗�(j墨)

B.鎶界崕(ji菐ng)鎶戒腑鐨勭瓎瑷樻湰闆昏叇

C.鍦嬪绉戞妧閫�(j矛n)姝ョ崕(ji菐ng)鐛�(ji菐ng)閲�

D.鍎�(ch菙)钃勫瓨娆惧埄鎭�

銆�6-涓嶅畾闋�(xi脿ng)閬告搰椤屻€戠敳鍑虹増绀剧偤涓湅澧冨収(n猫i)灞呮皯浼佹キ(y猫)銆�2023骞�10鏈堝緸瑭插嚭鐗堢ぞ鍙栧緱鎵€寰楃殑鏈夐棞(gu膩n)浜哄摗璩囨枡鍙婃墍寰楁儏娉佸涓嬶細

(1)鑱峰伐鍔夋煇绋呭墠鏈堝伐璩�18000鍏�锛屽皥闋�(xi脿ng)鎵ｉ櫎3240鍏�;鍔夋煇鐐虹崹(d煤)鐢熷瓙锛屽叾鐖舵瘝鍧囧凡骞存豢60鍛ㄦ;鍔夋煇鑲叉湁涓€瀛�锛岀従(xi脿n)灏辫畝灏忓(xu茅)4骞寸礆(j铆)锛屽瓙濂虫暀鑲插皥闋�(xi脿ng)闄勫姞鎵ｉ櫎鐢卞妷鏌愭寜鎵ｉ櫎妯�(bi膩o)婧�(zh菙n)鐨�100%鎵ｉ櫎;鍔夋煇1—9鏈堝凡闋�(y霉)绻崇▍椤嶇偤1764鍏�銆�

宸茬煡锛氬伐璩�銆佽柂閲戞墍寰楅爯(y霉)鎵ｉ爯(y霉)绻冲€�(g猫)浜烘墍寰楃▍娓涢櫎璨�(f猫i)鐢ㄧ偤姣忔湀5000鍏�锛屽瓙濂虫暀鑲插皥闋�(xi脿ng)闄勫姞鎵ｉ櫎鎸夌収姣忓€�(g猫)瀛愬コ姣忔湀2000鍏冪殑妯�(bi膩o)婧�(zh菙n)瀹氶鎵ｉ櫎锛岃磵椁�(y菐ng)鑰佷汉灏堥爡(xi脿ng)闄勫姞鎵ｉ櫎鎸夌収姣忔湀3000鍏冪殑妯�(bi膩o)婧�(zh菙n)瀹氶鎵ｉ櫎锛屽皥闋�(xi脿ng)闄勫姞鎵ｉ櫎閬告搰鍦ㄩ爯(y霉)鎵ｉ爯(y霉)绻虫檪(sh铆)鎵ｉ櫎;鐗硅ū娆�(qu谩n)浣跨敤璨�(f猫i)鎵€寰楅爯(y霉)鎵ｉ爯(y霉)绻冲€�(g猫)浜烘墍寰楃▍姣忔鏀跺叆4000鍏冧互涓婄殑锛屾笡闄よ不(f猫i)鐢ㄦ寜20%瑷�(j矛)绠�;绋块叕鎵€寰楅爯(y霉)鎵ｉ爯(y霉)绻冲€�(g猫)浜烘墍寰楃▍姣忔鏀跺叆4000鍏冧互涓婄殑锛屾笡闄よ不(f猫i)鐢ㄦ寜20%瑷�(j矛)绠楋紝鏀跺叆椤嶆笡鎸�70%瑷�(j矛)绠�;绋块叕鎵€寰�銆佺壒瑷辨瑠(qu谩n)浣跨敤璨�(f猫i)鎵€寰楅仼鐢�20%鐨勬瘮渚嬮爯(y霉)鎵ｇ巼銆�

鍊�(g猫)浜烘墍寰楃▍闋�(y霉)鎵ｇ巼琛�(灞呮皯鍊�(g猫)浜哄伐璩�銆佽柂閲戞墍寰楅爯(y霉)鎵ｉ爯(y霉)绻抽仼鐢�)

1.瑷�(j矛)绠楃敳鍑虹増绀炬噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻冲妷鏌�2023骞�10鏈堝伐璩囥€佽柂閲戞墍寰楀€�(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.(18000×10-5000×10)×10%-2520-1764

B.18000×10×20%-16920-1764

C.(18000×10-5000×10-3240×10-3000×10-2000×10)×10%-2520-1764

D.(18000×10-5000×10-3240×10-3000×10)×10%-2520-1764

(2)鑸囬鍦伴檮杩戝眳姘戦棞(gu膩n)鏌愮敖瑷傜璩冨悎鍚�锛屾壙绉熼棞(gu膩n)鏌愭墍鏈夌殑涓€铏曚綇鎴夸綔鐐哄摗宸ュ鑸�锛岀磩瀹氭埧灞嬬閲戠偤8000鍏�/鏈堬紝闂�(gu膩n)鏌愮劇鍏朵粬鎳�(y墨ng)绋呮墍寰�銆�

2.闂�(gu膩n)鏌愬悜鐢插嚭鐗堢ぞ鍑虹浣忔埧鐨勪笅鍒楃▍鍕�(w霉)铏曠悊涓�锛屾纰虹殑鏄�(  )銆�

A.闂�(gu膩n)鏌愭噳(y墨ng)绻崇磵濂戠▍

B.闂�(gu膩n)鏌愭噳(y墨ng)绻崇磵鎴跨敘(ch菐n)绋�

C.闂�(gu膩n)鏌愭噳(y墨ng)绻崇磵鍦熷湴澧炲€肩▍

D.闂�(gu膩n)鏌愭噳(y墨ng)绻崇磵鍊�(g猫)浜烘墍寰楃▍

(3)璩煎緱浣滃寮垫煇鐨勬枃瀛椾綔鍝佹墜绋�锛屾敮浠樼壒瑷辨瑠(qu谩n)浣跨敤璨�(f猫i)150000鍏�銆�

3.瑷�(j矛)绠楃敳鍑虹増绀炬噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻冲嫉鏌愮壒瑷辨瑠(qu谩n)浣跨敤璨�(f猫i)鎵€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.150000÷(1-20%)×20%

B.150000×(1+20%)×20%

C.150000×20%

D.150000×(1-20%)×20%

(4)鐐洪珮鏍℃暀甯浌鏌愬嚭鐗堝皬瑾紝鏀粯绋块叕68000鍏�銆�

4.瑷�(j矛)绠楃敳鍑虹増绀炬噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻虫浌鏌愮ǹ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.68000×(1-20%)×20%

B.68000×(1-20%)×70%

C.68000×(1-20%)×70%×20%

D.68000×20%×70%×20%

鍙冭€冪瓟妗�

1(1)銆愮瓟妗堛€態

銆愯В鏋愩€�(1)鎻愬墠绔ｅ伐鐛�(ji菐ng)鍕�(l矛)灞簬鍍�(ji脿)澶栬不(f猫i)鐢紝鎳�(y墨ng)骞跺叆閵峰敭椤�锛屾帓闄ら伕闋�(xi脿ng)A;(2)椤岀洰鏄庣⒑浜や唬“7630000鍏�”鐐哄惈澧炲€肩▍鍍�(ji脿)娆�銆佸児(ji脿)澶栬不(f猫i)鐢ㄤ害鐐哄惈澧炲€肩▍鍍�(ji脿)娆撅紝鍧囬渶鍍�(ji脿)绋呭垎闆�锛岄伕闋�(xi脿ng)B姝ｇ⒑銆�

(2)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鎻愪緵寤虹瓚鏈嶅嫏(w霉)閲囩敤绨℃槗瑷�(j矛)绋呮柟娉曡▓(j矛)绋呮檪(sh铆)锛屾噳(y墨ng)娓涢櫎鍚戝垎鍖呮柟鏀粯鐨勫垎鍖呮309000鍏�锛岄伕闋�(xi脿ng)AC閷�(cu貌)瑾�;(2)椤岀洰鏄庣⒑浜や唬“1030000鍏�”“309000鍏�”鍧囩偤鍚鍊肩▍鍍�(ji脿)娆�锛屽潎鎳�(y墨ng)鍍�(ji脿)绋呭垎闆�锛岄伕闋�(xi脿ng)B閷�(cu貌)瑾�锛岄伕闋�(xi脿ng)D姝ｇ⒑銆�

(3)銆愮瓟妗堛€慉C

銆愯В鏋愩€�(1)閬搁爡(xi脿ng)AB锛氳臣閫�(j矛n)璨ㄧ墿鐢ㄤ簬绨℃槗瑷�(j矛)绋呮柟娉曡▓(j矛)绋呴爡(xi脿ng)鐩�锛屽叾閫�(j矛n)闋�(xi脿ng)绋呴涓嶅緱鎶垫墸;鍦ㄦ湰椤屼腑锛學浣忓畢宸ョ▼闋�(xi脿ng)鐩拰Y瀵瓧妯撳伐绋嬮爡(xi脿ng)鐩舰鎴愬皪(du矛)姣�锛屽墠鑰呯偤涓€鑸▓(j矛)绋呮柟娉曡▓(j矛)绋呴爡(xi脿ng)鐩�锛屽鐒″叾浠栧洜绱犲奖闊匡紝灏�(du矛)鎳�(y墨ng)鐨勯€�(j矛n)闋�(xi脿ng)绋呴鍙互渚濇硶鎶垫墸锛屽悗鑰呯偤绨℃槗瑷�(j矛)绋呮柟娉曡▓(j矛)绋呴爡(xi脿ng)鐩紝灏�(du矛)鎳�(y墨ng)鐨勯€�(j矛n)闋�(xi脿ng)绋呴涓嶅緱鎶垫墸銆�(2)閬搁爡(xi脿ng)C锛氱磵绋呬汉绉熷叆鍥哄畾璩囩敘(ch菐n)锛屾棦鐢ㄤ簬涓€鑸▓(j矛)绋呮柟娉曡▓(j矛)绋呴爡(xi脿ng)鐩�锛屽張鐢ㄤ簬绨℃槗瑷�(j矛)绋呮柟娉曡▓(j矛)绋呴爡(xi脿ng)鐩殑锛屽叾閫�(j矛n)闋�(xi脿ng)绋呴婧�(zh菙n)浜堝緸閵烽爡(xi脿ng)绋呴涓叏椤嶆姷鎵�銆�(3)閬搁爡(xi脿ng)D锛氳臣閫�(j矛n)璨告鏈嶅嫏(w霉)銆侀椋叉湇鍕�(w霉)銆佸眳姘戞棩甯告湇鍕�(w霉)銆佸妯傛湇鍕�(w霉)锛屽叾閫�(j矛n)闋�(xi脿ng)绋呴涓嶅緱鎶垫墸銆�

(4)銆愮瓟妗堛€慉D

銆愯В鏋愩€�(1)閬搁爡(xi脿ng)A锛氬爆浜庡嵃鑺辩▍鎳�(y墨ng)绋呭悎鍚�(寤鸿ō(sh猫)宸ョ▼鍚堝悓)锛屾噳(y墨ng)渚濇硶绻崇磵鍗拌姳绋�;(2)閬搁爡(xi脿ng)B锛氶棞(gu膩n)绋呯殑瑾茬▍灏�(du矛)璞℃槸閫�(j矛n)鍑哄鐨勮波鐗┿€佺墿鍝�(鑰岄潪鍕炲嫏(w霉)銆佹湇鍕�(w霉));(3)閬搁爡(xi脿ng)C锛氬缓绛戣ō(sh猫)瑷�(j矛)鏈嶅嫏(w霉)涓嶅爆浜庢噳(y墨ng)绋呮秷璨�(f猫i)鍝�锛屼笉娑夊強娑堣不(f猫i)绋�;(4)閬搁爡(xi脿ng)D锛氬爆浜庡澶栧柈浣嶅湪澧冨収(n猫i)閵峰敭鏈嶅嫏(w霉)锛岀敱浜庝箼鍏徃鍦ㄥ鍏�(n猫i)鏈ō(sh猫)鏈夌稉(j墨ng)鐕熸(j墨)妲�(g貌u)锛屾噳(y墨ng)鐢辫臣璨锋柟鐢插缓绛戝叕鍙告墸绻冲鍊肩▍锛屾噳(y墨ng)鎵ｇ钩绋呴=璩艰卜鏂规敮浠樼殑鍍�(ji脿)娆�÷(1+绋呯巼)×绋呯巼銆�

2(1)銆愮瓟妗堛€態

銆愯В鏋愩€�(1)鏈夊悎娉曟墸绋呮啈璀夊棊?妤�(y猫)鍕�(w霉)(1)锝�(3)鍧囧彇寰椾簡澧炲€肩▍灏堢敤鐧�(f膩)绁�;(2)鐢ㄤ簬涓嶅彲鎶垫墸闋�(xi脿ng)鐩簡鍡�?妤�(y猫)鍕�(w霉)(1)锝�(3)鍧囩敤浜庣敓鐢�(ch菐n)缍�(j墨ng)鐕熸€х敤閫�锛屾湭娑夊強娉曞畾涓嶅緱鎶垫墸閫�(j矛n)闋�(xi脿ng)绋呴鐨勯爡(xi脿ng)鐩�銆傚洜姝�锛屾キ(y猫)鍕�(w霉)(1)锝�(3)鎵€娑夊強鐨勯€�(j矛n)闋�(xi脿ng)绋呴鍧囧彲鎶垫墸銆�

(2)銆愮瓟妗堛€慉BCD

銆愯В鏋愩€�(1)閬搁爡(xi脿ng)A锛氬爆浜庨姺鍞波鐗╋紝鎳�(y墨ng)瑷�(j矛)绻冲鍊肩▍;(2)閬搁爡(xi脿ng)B锛氳嚜鐢�(ch菐n)璨ㄧ墿鐢ㄤ簬鎶靛劅鍌靛嫏(w霉)锛屽爆浜庣壒娈婇姺鍞鐐�锛屾噳(y墨ng)瑷�(j矛)绻冲鍊肩▍;(3)閬搁爡(xi脿ng)CD锛氳嚜鐢�(ch菐n)璨ㄧ墿鐢ㄤ簬闆嗛珨绂忓埄锛岃鍚岄姺鍞�锛屾噳(y墨ng)瑷�(j矛)绻冲鍊肩▍銆�

(3)銆愮瓟妗堛€慍

銆愯В鏋愩€戝弮鑰冪1銆�2灏忛瑙ｆ瀽銆�

(4)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鑷噰鍘熺叅鐢ㄤ簬閵峰敭(1800鍣�)锛屾噳(y墨ng)鐣�(d膩ng)绻崇磵璩囨簮绋�;(2)浠ヨ嚜閲囨噳(y墨ng)绋呯敘(ch菐n)鍝佺敤浜庨潪璨ㄥ梗鎬ц硣鐢�(ch菐n)浜ゆ彌銆佹崘璐�(z猫ng)銆佸劅鍌�(15鍣�)銆佽磰鍔�銆侀泦璩囥€佹姇璩�銆佸唬鍛娿€佹ǎ鍝�銆佽伔宸ョ鍒�(70鍣�+120鍣�)銆佸埄娼ゅ垎閰嶆垨鑰呴€ｇ簩(x霉)鐢熺敘(ch菐n)闈炴噳(y墨ng)绋呯敘(ch菐n)鍝佺瓑锛岃鍚岄姺鍞噳(y墨ng)绋呯敘(ch菐n)鍝�锛屽湪鎳�(y墨ng)绋呯敘(ch菐n)鍝佺Щ閫佹檪(sh铆)瑷�(j矛)绠楃钩绱嶈硣婧愮▍銆�

3(1)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)閲囧彇鐩存帴鏀舵鏂瑰紡閵峰敭鎳�(y墨ng)绋呮秷璨�(f猫i)鍝佺殑锛屾秷璨�(f猫i)绋呯磵绋呯京鍕�(w霉)鐧�(f膩)鐢熸檪(sh铆)闁撶偤“鏀惰”閵峰敭娆炬垨鍙栧緱绱㈠彇閵峰敭娆炬啈鎿�(j霉)鐨勭暥(d膩ng)澶�;鏈閲囧彇鐩存帴鏀舵鏂瑰紡閵峰敭M鍨嬮珮妾斿寲濡濆搧锛岀暥(d膩ng)鏈堟噳(y墨ng)浠ヤ笉鍚鍊肩▍鐨勯姺鍞(2000浠�×1000鍏�/浠�)鐐鸿▓(j矛)绋呴姺鍞銆�(2)绱嶇▍浜洪噰鍙栬硳閵峰拰鍒嗘湡鏀舵鏂瑰紡閵峰敭鎳�(y墨ng)绋呮秷璨�(f猫i)鍝佺殑锛屾秷璨�(f猫i)绋呯磵绋呯京鍕�(w霉)鐧�(f膩)鐢熸檪(sh铆)闁撻€氬父鐐烘浉闈㈠悎鍚�“绱勫畾”鐨勬敹娆炬棩鏈熺暥(d膩ng)澶�;鍦ㄦ湰椤屼腑锛岄噰鍙栧垎鏈熸敹娆炬柟寮忛姺鍞甅鍨嬮珮妾斿寲濡濆搧鍚堝悓绱勫畾浜嗘敹娆炬棩鏈燂紝鎳�(y墨ng)浠ヤ笉鍚鍊肩▍鐨勬湰鏈堟噳(y墨ng)鏀堕噾椤�(1000浠�×1000鍏�/浠�)鐐鸿▓(j矛)绋呴姺鍞銆�

(2)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鎳�(y墨ng)绋呮秷璨�(f猫i)鍝佽垏闈炴噳(y墨ng)绋呮秷璨�(f猫i)鍝佺祫鎴愭垚濂楁秷璨�(f猫i)鍝侀姺鍞殑锛屾噳(y墨ng)鎸夐姺鍞鍏ㄩ寰佹敹娑堣不(f猫i)绋咃紝鎺掗櫎閬搁爡(xi脿ng)AC;(2)“1500鍏�”鏄敭鍍�(ji脿)(鑰岄潪鎴愭湰)锛岃┎妤�(y猫)鍕�(w霉)鏄嚜鐢�(ch菐n)鎳�(y墨ng)绋呮秷璨�(f猫i)鍝佺敤浜庨姺鍞�(鑰岄潪鑷敘(ch菐n)鑷敤銆佸鎵樺姞宸ユ垨鑰呴€�(j矛n)鍙�)锛屼笉娑夊強绲勬垚瑷�(j矛)绋呭児(ji脿)鏍肩殑鍟忛锛屼笉瀛樺湪“÷(1-15%)”鐨勬搷浣�锛岄伕闋�(xi脿ng)B閷�(cu貌)瑾�锛岄伕闋�(xi脿ng)D姝ｇ⒑銆�

(3)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)A鍦嬪叕鍙哥劇鍚岄鎳�(y墨ng)绋呮秷璨�(f猫i)鍝侀姺鍞児(ji脿)鏍�锛屾噳(y墨ng)绲勬垚瑷�(j矛)绋呭児(ji脿)鏍艰▓(j矛)绠楃磵绋�;(2)绲勬垚瑷�(j矛)绋呭児(ji脿)鏍�=(鏉愭枡鎴愭湰+鍔犲伐璨�(f猫i))÷(1-娑堣不(f猫i)绋呮瘮渚嬬▍鐜�)锛屽叾涓�锛�“鍔犲伐璨�(f猫i)”鏄寚鍙楁墭鏂瑰姞宸ユ噳(y墨ng)绋呮秷璨�(f猫i)鍝佸悜濮旀墭鏂规墍鏀跺彇鐨勫叏閮ㄨ不(f猫i)鐢�(鍖呮嫭浠ｅ杓斿姪鏉愭枡鐨勫(sh铆)闅涙垚鏈�)锛屼絾涓嶅惈澧炲€肩▍銆�

(4)銆愮瓟妗堛€慉BC

銆愯В鏋愩€�(1)閬搁爡(xi脿ng)A锛欰鍦嬪叕鍙搁姺鍞キ(y猫)鍕�(w霉)鐨勫鍊肩▍瑷�(j矛)绋呴姺鍞鑸囨秷璨�(f猫i)绋呯浉鍚岋紝浣嗗湪鍔犲伐妤�(y猫)鍕�(w霉)涓�锛屾秷璨�(f猫i)绋呮槸鐢卞鎵樻柟涓欏叕鍙镐綔鐐虹磵绋呬汉锛屾寜鐓х祫鎴愯▓(j矛)绋呭児(ji脿)鏍艰▓(j矛)绠楃磵绋�锛屾秷璨�(f猫i)绋呯▍娆剧敱鍙楁墭鏂笰鍦嬪叕鍙镐唬鏀朵唬绻�锛岃€屽鍊肩▍鎵嶇湡姝ｄ互A鍦嬪叕鍙哥偤绱嶇▍浜猴紝浠ュ叾鏀跺彇鐨勪笉鍚鍊肩▍鐨勫姞宸ヨ不(f猫i)(鍖呮嫭浠ｅ鐨勮紨鏂欒不(f猫i))63750鍏冪偤瑷�(j矛)绋呴姺鍞;(2)閬搁爡(xi脿ng)BC锛氳卜璩ｅ悎鍚屽嵃鑺辩▍浠ュ悎鍚岃級鏄庣殑鍍�(ji脿)娆剧偤瑷�(j矛)绋呬緷鎿�(j霉)锛岃垏閲囧彇浣曠ó鏀舵鏂瑰紡銆侀姺鍞殑鏄惁鐐烘噳(y墨ng)绋呮秷璨�(f猫i)鍝佺劇闂�(gu膩n);(3)閬搁爡(xi脿ng)D锛氭壙鏀悎鍚�锛屼互鏀粯鐨勫牨(b脿o)閰�(涓嶅惈澧炲€肩▍鐨勫姞宸ヨ不(f猫i)63750鍏�)鐐鸿▓(j矛)绋呬緷鎿�(j霉)銆�

4(1)銆愮瓟妗堛€態

銆愯В鏋愩€�(1)閵峰敭(鐕熸キ(y猫))鏀跺叆=33900÷(1+13%)=30000(钀厓)銆�(2)妤�(y猫)鍕�(w霉)鎷涘緟璨�(f猫i)鎵ｉ櫎闄愰1=瀵�(sh铆)闅涚櫦(f膩)鐢熼×60%=500×60%=300(钀厓)>鎵ｉ櫎闄愰2=閵峰敭(鐕熸キ(y猫))鏀跺叆×5‰=30000×5‰=150(钀厓)銆�(3)鍏佽ū鎵ｉ櫎鐨勬キ(y猫)鍕�(w霉)鎷涘緟璨�(f猫i)鏀嚭鐐�150钀厓銆�

(2)銆愮瓟妗堛€慉BCD

銆愯В鏋愩€�(1)閬搁爡(xi脿ng)A锛氬緸鍍�(ji脿)瑷�(j矛)寰佹埧鐢�(ch菐n)绋呯殑锛屾噳(y墨ng)绱嶇▍椤�=鎳�(y墨ng)绋呮埧鐢�(ch菐n)鍘熷€�×(1-鎵ｉ櫎姣斾緥)×1.2%;(2)閬搁爡(xi脿ng)BD锛氬煄甯傜董璀�(h霉)寤鸿ō(sh猫)绋呫€佹暀鑲茶不(f猫i)闄勫姞鍜屽湴鏂规暀鑲查檮鍔犵殑瑷�(j矛)绋�(寰�)渚濇摎(j霉)鍧囩偤“瀵�(sh铆)闅涚钩绱嶇殑澧炲€肩▍銆佹秷璨�(f猫i)绋�”;(3)閬搁爡(xi脿ng)C锛氬煄閹�(zh猫n)鍦熷湴浣跨敤绋呯殑鎳�(y墨ng)绱嶇▍椤�=瀵�(sh铆)闅涘崰鐢ㄦ噳(y墨ng)绋呭湡鍦伴潰绌�×閬╃敤绋呴銆�

(3)銆愮瓟妗堛€慍

銆愯В鏋愩€�(1)涓€鍊�(g猫)绱嶇▍骞村害鍏�(n猫i)锛屽眳姘戜紒妤�(y猫)鎶€琛�(sh霉)杞�(zhu菐n)璁撴墍寰椾笉瓒呴亷500钀厓鐨勯儴鍒�锛屽厤寰佷紒妤�(y猫)鎵€寰楃▍;瓒呴亷500钀厓鐨勯儴鍒�锛屾笡鍗婂緛鏀朵紒妤�(y猫)鎵€寰楃▍銆�(2)绗﹀悎姊濅欢鐨勭敓鐢�(ch菐n)鎶€琛�(sh霉)杞�(zhu菐n)璁撴墍寰楁噳(y墨ng)鐣�(d膩ng)绱嶇▍瑾�(di脿o)娓涚殑閲戦=500+(1200-500)×50%=850(钀厓)銆�

(4)銆愮瓟妗堛€慉BCD

銆愯В鏋愩€戝湪瑷�(j矛)绠椾紒妤�(y猫)鎵€寰楃▍鎳�(y墨ng)绱嶇▍鎵€寰楅鏅�(sh铆)锛屼笅鍒楁敮鍑轰笉寰楁墸闄わ細(1)鍚戞姇璩囪€呮敮浠樼殑鑲℃伅銆佺磪鍒╃瓑娆�(qu谩n)鐩婃€ф姇璩囨敹鐩婃闋�(xi脿ng)(閬搁爡(xi脿ng)A);(2)浼佹キ(y猫)鎵€寰楃▍绋呮(閬搁爡(xi脿ng)D);(3)绋呮敹婊磵閲�;(4)缃伴噾銆佺桨娆惧拰琚矑鏀惰病(c谩i)鐗╃殑鎼嶅け;(5)涓嶇鍚堣(gu墨)瀹氱殑鎹愯磮(z猫ng)鏀嚭(閬搁爡(xi脿ng)B);(6)鑸囩稉(j墨ng)鐕熺劇闂�(gu膩n)鐨勯潪寤ｅ憡鎬ц唱(zh矛)鐨勮磰鍔╂敮鍑�(閬搁爡(xi脿ng)C);(7)鏈稉(j墨ng)鏍稿畾鐨勬簴(zh菙n)鍌欓噾鏀嚭;(8)浼佹キ(y猫)涔嬮枔鏀粯鐨勭鐞嗚不(f猫i)銆佷紒妤�(y猫)鍏�(n猫i)鐕熸キ(y猫)姗�(j墨)妲�(g貌u)涔嬮枔鏀粯鐨勭閲戝拰鐗硅ū娆�(qu谩n)浣跨敤璨�(f猫i)锛屼互鍙婇潪閵€琛屼紒妤�(y猫)鍏�(n猫i)鐕熸キ(y猫)姗�(j墨)妲�(g貌u)涔嬮枔鏀粯鐨勫埄鎭�;(9)鑸囧彇寰楁敹鍏ョ劇闂�(gu膩n)鐨勫叾浠栨敮鍑�銆�

5(1)銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鍕炲嫏(w霉)鍫�(b脿o)閰墍寰楅爯(y霉)鎵ｉ爯(y霉)绻虫檪(sh铆)瑕佷箞“-800”锛岃涔�“×(1-20%)”锛屼笉娓涢櫎绱嶇▍浜哄(sh铆)闅涙敮鍑鸿不(f猫i)鐢�锛岄伕闋�(xi脿ng)AB閷�(cu貌)瑾�;(2)鏍规摎(j霉)宸茬煡姊濅欢锛岄棞(gu膩n)鏌愮殑鍕炲嫏(w霉)鍫�(b脿o)閰墍寰楁敹鍏ュ湪4000鍏冧互涓�锛屾笡闄よ不(f猫i)鐢ㄦ寜20%瑷�(j矛)绠楋紝閬╃敤20%鐨勯爯(y霉)鎵ｇ巼锛屽洜姝わ紝鎳�(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻崇殑鍊�(g猫)浜烘墍寰楃▍绋呴=鏀跺叆×(1-20%)×20%銆�

(2)銆愮瓟妗堛€慉

銆愯В鏋愩€�(1)宸ヨ硣銆佽柂閲戞墍寰�180000鍏冨拰鍕炲嫏(w霉)鍫�(b脿o)閰墍寰�5000鍏冩噳(y墨ng)鐣�(d膩ng)鍚堝苟瑷�(j矛)鍏ョ稖鍚堟墍寰楃磵绋咃紝閬搁爡(xi脿ng)CD灏囧叾鍒嗗垾鏌ユ壘绋呯巼銆侀€熺畻鎵ｉ櫎鏁�(sh霉)瑷�(j矛)绠楃磵绋呴’鐒堕尟(cu貌)瑾�;(2)鍕炲嫏(w霉)鍫�(b脿o)閰墍寰楀湪鍖畻娓呯钩鏅�(sh铆)鎳�(y墨ng)纰鸿獚(r猫n)鐨勬敹鍏ラ=5000×(1-20%)锛岄伕闋�(xi脿ng)B纰鸿獚(r猫n)閷�(cu貌)瑾�锛岄伕闋�(xi脿ng)A鐐烘纰洪伕闋�(xi脿ng)銆�

(3)銆愮瓟妗堛€慉BCD

銆愯В鏋愩€�(1)閬搁爡(xi脿ng)A锛氭姷鍌靛皣灏�(d菐o)鑷存埧灞嬬敘(ch菐n)娆�(qu谩n)杞�(zhu菐n)绉�锛岄棞(gu膩n)鏌愮偤鎴垮眿鐢�(ch菐n)娆�(qu谩n)鐨勬壙鍙楁柟锛屾噳(y墨ng)鐣�(d膩ng)绻崇磵濂戠▍銆�(2)閬搁爡(xi脿ng)B锛氬皪(du矛)鍊�(g猫)浜鸿綁(zhu菐n)璁�“浣忔埧”鏆厤寰佹敹鍦熷湴澧炲€肩▍锛屼絾鏈寮垫煇鐢ㄤ簬鎶靛偟鐨勬埧灞嬬郴鍟嗘キ(y猫)鐢ㄦ埧锛屽嫉鏌愪綔鐐鸿綁(zhu菐n)璁撴柟鎳�(y墨ng)鐣�(d膩ng)绻崇磵鍦熷湴澧炲€肩▍銆�(3)閬搁爡(xi脿ng)C锛氬€�(g猫)浜鸿綁(zhu菐n)璁�“鑷缓鑷敤”鐨�“浣忔埧”锛屽厤寰佸鍊肩▍锛屼絾鏈寮垫煇鐢ㄤ簬鎶靛偟鐨勬埧灞嬬郴澶栬臣鐨勫晢妤�(y猫)鐢ㄦ埧;鍊�(g猫)浜鸿綁(zhu菐n)璁撹臣璨风殑“浣忔埧”锛屽彲鑳芥秹鍙婂劒(y艒u)鎯犳斂绛�锛屼絾鏈寮垫煇鐢ㄤ簬鎶靛偟鐨勬埧灞嬫槸鍟嗘キ(y猫)鐢ㄦ埧銆�(4)閬搁爡(xi脿ng)D锛氬皪(du矛)鍊�(g猫)浜鸿綁(zhu菐n)璁撹嚜鐢�5骞翠互涓婂苟涓旀槸“瀹跺涵鍞竴鐢熸椿鐢ㄦ埧”鍙栧緱鐨勬墍寰�锛屽厤寰佸€�(g猫)浜烘墍寰楃▍锛屼絾鏈寮垫煇鐢ㄤ簬鎶靛偟鐨勬埧灞嬫槸鍟嗘キ(y猫)鐢ㄦ埧銆�

4)銆愮瓟妗堛€慉CD

銆愯В鏋愩€�(1)閬搁爡(xi脿ng)A锛氫紒妤�(y猫)鍦ㄥ悜鍊�(g猫)浜洪姺鍞晢鍝�(鐢�(ch菐n)鍝�)鍜屾彁渚涙湇鍕�(w霉)鐨勫悓鏅�(sh铆)绲︿簣璐�(z猫ng)鍝佺殑锛屼笉寰佹敹鍊�(g猫)浜烘墍寰楃▍;(2)閬搁爡(xi脿ng)B锛氫紒妤�(y猫)灏�(du矛)绱⿳娑堣不(f猫i)閬�(d谩)鍒颁竴瀹氶搴︾殑椤у锛岀郸浜堥澶栨娊鐛�(ji菐ng)姗�(j墨)鏈�(hu矛)锛屽€�(g猫)浜虹殑鐛茬崕(ji菐ng)鎵€寰�锛屾寜鐓�“鍋剁劧鎵€寰�”闋�(xi脿ng)鐩▓(j矛)寰佸€�(g猫)浜烘墍寰楃▍;(3)閬搁爡(xi脿ng)C锛氱渷绱�(j铆)浜烘皯鏀垮簻銆佸湅鍕�(w霉)闄㈤儴濮斿拰涓湅浜烘皯瑙ｆ斁杌嶈粛浠ヤ笂鍠綅锛屼互鍙婂鍦嬬祫绻�銆佸湅闅涚祫绻旈爳鐧�(f膩)鐨勭瀛�(xu茅)銆佹暀鑲�銆佹妧琛�(sh霉)銆佹枃鍖栥€佽(w猫i)鐢�銆侀珨鑲层€佺挵(hu谩n)澧冧繚璀�(h霉)绛夋柟闈㈢殑鐛�(ji菐ng)閲�锛屽厤寰佸€�(g猫)浜烘墍寰楃▍;(4)閬搁爡(xi脿ng)D锛氬劜(ch菙)钃勫瓨娆惧埄鎭墍寰楁毇鍏嶅緛鏀跺€�(g猫)浜烘墍寰楃▍銆�

6(1)銆愮瓟妗堛€慍

銆愯В鏋愩€戦伕闋�(xi脿ng)ABD鍧囨湭娓涢櫎瀛愬コ鏁欒偛灏堥爡(xi脿ng)闄勫姞鎵ｉ櫎锛屼簣浠ユ帓闄�銆�

(2)銆愮瓟妗堛€態D

銆愯В鏋愩€�(1)閬搁爡(xi脿ng)AC锛氬嚭绉燂紝涓嶈綁(zhu菐n)绉绘埧灞嬫瑠(qu谩n)灞�锛屼笉灞簬濂戠▍銆佸湡鍦板鍊肩▍鐨勫緛绋呰寖鍦�;(2)閬搁爡(xi脿ng)B锛氬€�(g猫)浜哄嚭绉熶綇鎴挎寜鐓�4%鐨勭▍鐜囩钩绱嶆埧鐢�(ch菐n)绋�;(3)閬搁爡(xi脿ng)D锛氬€�(g猫)浜哄嚭绉熶綇鎴垮彇寰楃殑鎵€寰楁毇娓涙寜10%鐨勭▍鐜囩钩绱嶅€�(g猫)浜烘墍寰楃▍銆�

(3)銆愮瓟妗堛€慏

銆愯В鏋愩€戞牴鎿�(j霉)宸茬煡姊濅欢锛屽嫉鏌愭湰娆″彇寰楃殑鐗硅ū娆�(qu谩n)浣跨敤璨�(f猫i)鏀跺叆鍦�4000鍏冧互涓�锛屾笡闄よ不(f猫i)鐢ㄦ寜20%瑷�(j矛)绠�锛岄爯(y霉)鎵ｇ巼鐐�20%锛屽洜姝�锛屾噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻崇殑鍊�(g猫)浜烘墍寰楃▍绋呴=姣忔鏀跺叆×(1-20%)×闋�(y霉)鎵ｇ巼=150000×(1-20%)×20%銆�

(4)銆愮瓟妗堛€慍

銆愯В鏋愩€�(1)绋块叕鎵€寰�锛屼笉璜栭爯(y霉)鎵ｉ爯(y霉)绻抽倓鏄勾搴﹀尟绠�锛屽繀闋�“×70%”锛岄伕闋�(xi脿ng)A鎺掗櫎;(2)闋�(y霉)鎵ｉ爯(y霉)绻虫檪(sh铆)鎳�(y墨ng)鑸�4000鍏冩瘮杓�锛岀ǹ閰墍寰楁瘡娆℃敹鍏�4000鍏冧互涓婄殑锛屾噳(y墨ng)闋�(y霉)鎵ｉ爯(y霉)绻崇殑鍊�(g猫)浜烘墍寰楃▍绋呴=姣忔鏀跺叆×(1-20%)×70%×闋�(y霉)鎵ｇ巼(20%)=68000×(1-20%)×70%×20%銆�

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