2025骞村垵绱�(j铆)鏈�(hu矛)瑷�(j矛)鑰冭│鑰冨墠鍒烽锛氱稉(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)绗洓绔犱笉瀹氶爡(xi脿ng)椤�

缍�(j墨ng)婵�(j矛)娉曞熀绀�(ch菙)-绗洓绔犱笉瀹氶爡(xi脿ng)

涓€銆佺敳鏃呮父鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬫梾娓告湇鍕�(w霉)銆�2021骞�10鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕�(y铆ng)鎯呮硜濡備笅锛�

(1)鎻愪緵鏃呮父鏈嶅嫏(w霉)鍙栧緱鍚鍊肩▍閵峰敭椤�3 604 000鍏�锛屾浛娓稿鏀粯浜ら€氳不(f猫i)901 000鍏冦€侀椋蹭綇瀹胯不(f猫i)1 441 600鍏�銆侀杸绁ㄨ不(f猫i)720 800鍏�;鐢叉梾娓稿叕鍙搁伕鎿囧樊椤嶈▓(j矛)绋呮柟娉曡▓(j矛)绠楀鍊肩▍銆�

(2)鍑哄敭鏃呮父绱€(j矛)蹇靛晢鍝佸彇寰楀惈澧炲€肩▍閵峰敭椤�113 000鍏�锛屽悓鏅�(sh铆)鏀跺彇鏃呮父绱€(j矛)蹇靛晢鍝佸寘瑁濊不(f猫i)13 560鍏冦€�

(3)璩�(g貌u)閫�(j矛n)寤ｅ憡鏈嶅嫏(w霉)锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑绋呴6 000鍏�;璩�(g貌u)閫�(j矛n)杈﹀叕瀹よ淇敤寤虹瓚鏈嶅嫏(w霉)锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑绋呴6 300鍏�;璩�(g貌u)閫�(j矛n)涓€鎵硅睛鍏敤鍝侊紝鍙栧緱鐨勫鍊肩▍闆诲瓙灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑绋呴3 900鍏�锛屽洜绠＄悊涓嶅杽锛岃┎鎵硅睛鍏敤鍝佷腑鐨�20%琚洔;璩�(g貌u)閫�(j矛n)鐢ㄤ簬鍝″伐鐨勯椋叉湇鍕�(w霉)锛屽彇寰楃殑澧炲€肩▍鏅€氱櫦(f膩)绁ㄤ笂娉ㄦ槑绋呴30鍏�銆�

(4)鍑哄敭2012骞磋臣(g貌u)鍏ョ殑涓€杓涜嚜宸变娇鐢ㄩ亷(gu貌)鐨勫皬姹借粖锛屽彇寰楀惈澧炲€肩▍閵峰敭椤�73 542鍏�锛岄枊鍏峰鍊肩▍鏅€氱櫦(f膩)绁�銆�

宸茬煡锛氭梾娓告湇鍕�(w霉)澧炲€肩▍绋呯巼鐐�6%锛岄姺鍞波鐗╁鍊肩▍绋呯巼鐐�13%;閵峰敭鑷繁浣跨敤閬�(gu貌)鐨勫浐瀹氳硣鐢�(ch菐n)鎸夌収绨�(ji菐n)鏄撹睛娉曚緷鐓�3%寰佹敹鐜囨笡鎸�2%寰佹敹澧炲€肩▍;鍙栧緱鐨勬墸绋呮啈璀夊潎绗﹀悎瑕�(gu墨)瀹氾紝骞朵簬鐣�(d膩ng)鏈堟姷鎵�銆�

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�銆�

(1)瑷�(j矛)绠楃敳鏃呮父鍏徃鐣�(d膩ng)鏈堟彁渚涙梾娓告湇鍕�(w霉)澧炲€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.(3 604 000-901 000-1 441 600-720 800)÷(1+6%)×6%=30 600(鍏�)

B.(3 604 000-720 800)÷(1+6%)×6%=163 200(鍏�)

C.3 604 000×6%=216 240(鍏�)

D.(3 604 000-901 000-720 800)÷(1+6%)×6%=112 200(鍏�)

(2)瑷�(j矛)绠楃敳鏃呮父鍏徃鍑哄敭鏃呮父绱€(j矛)蹇靛晢鍝佸鍊肩▍閵烽爡(xi脿ng)绋呴涓嬪垪绠楀紡涓�锛屾纰虹殑鏄�( )銆�

A.(113 000+13 560)÷(1+13%)×13%=14 560(鍏�)

B.(113 000+13 560)×13%=16 452.8(鍏�)

C.113 000÷(1+13%)×13%=13 000(鍏�)

D.113 000×13%+13 560÷(1+13%)×13%=16 250(鍏�)

(3)鐢叉梾娓稿叕鍙哥殑涓嬪垪閫�(j矛n)闋�(xi脿ng)绋呴涓�锛屾簴(zh菙n)浜堝叏椤嶆姷鎵ｇ殑鏄�( )銆�

A.璩�(g貌u)閫�(j矛n)鐢ㄤ簬鍝″伐椁愰２鏈嶅嫏(w霉)鐨勯€�(j矛n)闋�(xi脿ng)绋呴30鍏�

B.璩�(g貌u)閫�(j矛n)杈﹀叕瀹よ淇敤寤虹瓚鏈嶅嫏(w霉)鐨勯€�(j矛n)闋�(xi脿ng)绋呴6 300鍏�

C.璩�(g貌u)閫�(j矛n)寤ｅ憡鏈嶅嫏(w霉)閫�(j矛n)闋�(xi脿ng)绋呴6 000鍏�

D.璩�(g貌u)閫�(j矛n)杈﹀叕鐢ㄥ搧鐨勯€�(j矛n)闋�(xi脿ng)绋呴3 900鍏�

(4)鐢叉梾娓稿叕鍙稿嚭鍞皬姹借粖?y谩n)U绱嶅鍊肩▍绋呴鐨勪笅鍒楃畻寮忎腑锛屾纰虹殑鏄�( )銆�

A.73 542×2%=1 470.84(鍏�)

B.73 542÷(1+3%)×2%=1 428(鍏�)

C.73 542×3%=2 206.26(鍏�)

D.73 542÷(1+3%)×3%=2 142(鍏�)

浜屻€佺敳鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛屼富瑕佸緸浜嬫(j墨)鍣ㄨō(sh猫)鍌欑殑鐢熺敘(ch菐n)鑸囬姺鍞キ(y猫)鍕�(w霉)銆�2021骞�8鏈堟湁闂�(gu膩n)缍�(j墨ng)鐕�(y铆ng)鎯呮硜濡備笅锛�

(1)閫�(j矛n)鍙ｄ竴杓涜波杌婅嚜鐢�锛屽苟浜庣暥(d膩ng)鏈堝彇寰楁(j墨)鍕�(d貌ng)杌婄櫥瑷樿瓑鏇革紝娴烽棞(gu膩n)瀵╁畾璨ㄨ粖闂�(gu膩n)绋呭畬绋呭児(ji脿)鏍�395 500鍏�锛岀钩绱嶉棞(gu膩n)绋�47 460鍏冦€�

(2)璩�(g貌u)閫�(j矛n)鐢熺敘(ch菐n)鍘熸潗鏂�锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑绋呴26 000鍏�;璩�(g貌u)閫�(j矛n)寤虹瓚鏉愭枡鐢ㄤ簬閫ｇ簩(x霉)鐢熺敘(ch菐n)杌婇枔鏀瑰缓锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑绋呴11 700鍏�;璩�(g貌u)閫�(j矛n)杈﹀叕鐢ㄥ搧锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庣▍椤�6 500鍏�锛屽洜缍�(j墨ng)鐕�(y铆ng)闇€瑕佽臣(g貌u)閫�(j矛n)鍕炲嫏(w霉)娲鹃仯鏈嶅嫏(w霉)锛屽彇寰楃殑澧炲€肩▍闆诲瓙灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑绋呴150鍏�銆�

(3)閵峰敭鑷敘(ch菐n)姗�(j墨)鍣ㄨō(sh猫)鍌欏悓鏅�(sh铆)鎻愪緵瀹夎鏈嶅嫏(w霉)锛屽彇寰楁(j墨)鍣ㄨō(sh猫)鍌欎笉鍚鍊肩▍閵峰敭椤�1 000 000鍏冿紝涓嶅惈澧炲€肩▍瀹夎璨�(f猫i)309 000鍏�锛岀敳鍏徃鎻愪緵鐨勫畨瑁濇湇鍕�(w霉)閬告搰绨�(ji菐n)鏄撹▓(j矛)绋呮柟娉曡▓(j矛)绋呫€�

宸茬煡锛氬鍊肩▍绋呯巼鐐�13%锛屽鍊肩▍寰佹敹鐜囩偤3%锛屽彇寰楃殑鎵ｇ▍鎲戣瓑鍧囩鍚堣(gu墨)瀹�锛屽苟浜庣暥(d膩ng)鏈堟姷鎵ｃ€�

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徃閫�(j矛n)鍙ｈ波杌婃噳(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.(395 500+47 460)÷(1+13%)×13%=50 960 (鍏�)

B.395 500×13%=51 415(鍏�)

C.395 500÷(1+13%)×13%=45 500(鍏�)

D.(395 500+47 460)×13%=57 584.8(鍏�)

(2)鐢插叕鍙镐笅鍒楅€�(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�(g貌u)閫�(j矛n)鍕炲嫏(w霉)娲鹃仯鏈嶅嫏(w霉)鐨勯€�(j矛n)闋�(xi脿ng)绋呴150鍏�

B.璩�(g貌u)閫�(j矛n)寤虹瓚鏉愭枡鐨勯€�(j矛n)闋�(xi脿ng)绋呴11 700鍏�

C.璩�(g貌u)閫�(j矛n)杈﹀叕鐢ㄥ搧鐨勯€�(j矛n)闋�(xi脿ng)绋呴6 500鍏�

D.璩�(g貌u)閫�(j矛n)鐢熺敘(ch菐n)鐢ㄥ師鏉愭枡鐨勯€�(j矛n)闋�(xi脿ng)绋呴26 000鍏�

(3)涓嬪垪闂�(gu膩n)浜庣敳鍏徃鐣�(d膩ng)鏈堥姺鍞嚜鐢�(ch菐n)姗�(j墨)鍣ㄨō(sh猫)鍌欏悓鏅�(sh铆)鎻愪緵瀹夎鏈嶅嫏(w霉)鐨勫鍊肩▍铏曠悊锛岀畻寮忔纰虹殑鏄�( )銆�

A.閵峰敭姗�(j墨)鍣ㄨō(sh猫)鍌欏悓鏅�(sh铆)鎻愪緵瀹夎鏈嶅嫏(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴鐐�=[1 000 000+309 000÷(1+3%)]×13%=169 000(鍏�)

B.閵峰敭姗�(j墨)鍣ㄨō(sh猫)鍌欏鍊肩▍閵烽爡(xi脿ng)绋呴鐐�=1 000 000×13%=130 000(鍏�)

C.鎻愪緵瀹夎鏈嶅嫏(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴鐐�=309 000×3%=9 270(鍏�)

D.閵峰敭姗�(j墨)鍣ㄨō(sh猫)鍌欏悓鏅�(sh铆)鎻愪緵瀹夎鏈嶅嫏(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴鐐�=[1 000 000+309 000]×13%=170 170(鍏�)

(4)鐢插叕鍙�8鏈堟噳(y墨ng)绻崇磵澧炲€肩▍椤嶇偤( )鍏�銆�

A.37 335.2

B.68 235.2

C.79935.2

D.49035.2

鍙冭€冪瓟妗�

1(1)銆愮瓟妗堛€慉

銆愯В鏋愩€戞梾娓告湇鍕�(w霉)锛屼互鍙栧緱鐨勫叏閮�?j墨)r(ji脿)娆惧拰鍍�(ji脿)澶栬不(f猫i)鐢�锛屾墸闄ゅ悜鏃呮父鏈嶅嫏(w霉)璩�(g貌u)璨锋柟鏀跺彇骞舵敮浠樼郸鍏朵粬鍠綅鎴栬€呭€�(g猫)浜虹殑浣忓璨�(f猫i)銆侀椋茶不(f猫i)銆佷氦閫氳不(f猫i)銆佺敖璀夎不(f猫i)銆侀杸绁ㄨ不(f猫i)鍜屾敮浠樼郸鍏朵粬鎺ュ湗(tu谩n)鏃呮父浼佹キ(y猫)鐨勬梾娓歌不(f猫i)鐢ㄥ悗鐨勪綑椤嶇偤閵峰敭椤�銆傜敳鏃呮父鍏徃閬告搰宸瑷�(j矛)绋呮柟娉曡▓(j矛)绠楀鍊肩▍锛屽墖鐣�(d膩ng)鏈堟彁渚涙梾娓告湇鍕�(w霉)澧炲€肩▍閵烽爡(xi脿ng)绋呴=(鍏ㄩ儴?j墨)r(ji脿)娆�+鍍�(ji脿)澶栬不(f猫i)鐢�-“绲︽父瀹㈣姳鐨勯將”)÷(1+6%)×6%=(3 604 000-901 000-1 441 600-720 800)÷(1+6%)×6%=30 600(鍏�)銆�(2)銆愮瓟妗堛€慉

銆愯В鏋愩€戝嚭鍞梾娓哥磤(j矛)蹇靛晢鍝侀姺鍞113 000鍏冨拰绱€(j矛)蹇靛晢鍝佸寘瑁濊不(f猫i)13 560鍏�(鍍�(ji脿)澶栬不(f猫i)鐢�)鍧囩偤鍚▍鍍�(ji脿)鏍�锛岄渶浣滃児(ji脿)绋呭垎闆�銆傜敳鏃呮父鍏徃鍑哄敭鏃呮父绱€(j矛)蹇靛晢鍝佸鍊肩▍閵烽爡(xi脿ng)绋呴=(113 000+13 560)÷(1+13%)×13%=14 560(鍏�)銆�

(3)銆愮瓟妗堛€態C

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛氳臣(g貌u)閫�(j矛n)鐨勮哺娆炬湇鍕�(w霉)銆侀椋叉湇鍕�(w霉)銆佸眳姘戞棩甯告湇鍕�(w霉)鍜屽妯�(l猫)鏈嶅嫏(w霉)閫�(j矛n)闋�(xi脿ng)绋呴涓嶅緱鎶垫墸;閬搁爡(xi脿ng)D锛氶潪姝ｅ父鎼嶅け鐨勮臣(g貌u)閫�(j矛n)璨ㄧ墿锛屼互鍙婄浉闂�(gu膩n)鐨勫姞宸ヤ慨鐞嗕慨閰嶅嫗鍕�(w霉)鍜屼氦閫氶亱(y霉n)杓告湇鍕�(w霉)锛岄€�(j矛n)闋�(xi脿ng)绋呴涓嶅緱鎶垫墸锛屾墍浠ヨ臣(g貌u)閫�(j矛n)杈﹀叕鐢ㄥ搧閫�(j矛n)闋�(xi脿ng)绋呴鐨�20%涓嶅緱鎶垫墸锛屽彧鏈夊墿浣欑殑3 120鍏�(3 900×80%)鎵嶈兘鎶垫墸锛屽洜姝よ臣(g貌u)閫�(j矛n)杈﹀叕鐢ㄥ搧鐨勯€�(j矛n)闋�(xi脿ng)绋呴3 900鍏冧笉寰楀叏椤嶆姷鎵ｃ€�

(4)銆愮瓟妗堛€態

銆愯В鏋愩€戝鍊肩▍涓€鑸磵绋呬汉閵峰敭鑷繁浣跨敤閬�(gu貌)鐨勫浐瀹氳硣鐢�(ch菐n)锛屼笖瑭插浐瀹氳硣鐢�(ch菐n)浜�2012骞磋臣(g貌u)鍏�锛屽皻鏈姷鎵ｉ€�(j矛n)闋�(xi脿ng)绋�锛屽洜姝ら噰鐢�3%寰佹敹鐜囨笡鎸�2%瑷�(j矛)绋�銆傛噳(y墨ng)绱嶅鍊肩▍绋呴=73 542÷(1+3%)×2%=1 428(鍏�)銆�

2(1)銆愮瓟妗堛€慏

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(2)銆愮瓟妗堛€慉BCD

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(3)銆愮瓟妗堛€態C

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(4)銆愮瓟妗堛€慉

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