绋呭嫏(w霉)甯€冭│绋呮硶涓€妯℃摤瑭﹂鏄€冨墠妯℃摤瀵�(sh铆)鎴�(zh脿n)蹇呭倷璩囨枡锛佽嚚杩戣€冭│锛岃€冪敓鍙互鐢ㄦā鎿│鍗峰埛椤�锛屽弽寰�(f霉)閫�(j矛n)琛�“缍滃悎绶�”銆�

2023骞寸▍鍕�(w霉)甯€冭│绋呮硶涓€妯℃摤瑭﹂锛堜簩锛�

涓€銆佸柈闋�(xi脿ng)閬告搰椤�(鍏�40椤岋紝姣忛1.5鍒�锛屽叡60鍒�銆傛瘡椤岀殑鍌欓伕闋�(xi脿ng)涓�锛屽彧鏈�1鍊嬫渶绗﹀悎椤屾剰銆傞尟閬�銆佷笉閬稿潎涓嶅緱鍒嗐€�)

1.闂�(gu膩n)浜庣▍娉曠殑鐗归粸(di菐n)锛屼笅鍒楄娉曟纰虹殑鏄�( )銆�

A.寰炴硶寰嬫€ц唱(zh矛)鐪�锛岀▍娉曞爆浜庢巿娆�(qu谩n)娉�

B.寰炵珛娉曞収(n猫i)瀹圭湅锛岀▍娉曞叿鏈夊柈涓€鎬�

C.寰炵珛娉曢亷绋嬬湅锛岀▍娉曞爆浜庡埗瀹氭硶

D.寰炵珛娉曞舰寮忕湅锛岀▍娉曞爆浜庤鏀挎硶瑕�(gu墨)

銆愮瓟妗堛€慍

銆愯В鏋愩€戠▍娉曠殑鐗归粸(di菐n)锛�

2.闂�(gu膩n)浜庣▍娉曠殑鏅傞枔鏁堝姏鐨勮〃杩�锛屼笅鍒楅伕闋�(xi脿ng)姝ｇ⒑鐨勬槸( )銆�

A.绋呮硶鐨勬檪闁撴晥鍔涙槸鎸囩▍娉曚綍鏅傜敓鏁堢殑鍟忛

B.灏嶄簬閲嶈绋呮硶鐨勫€嬪垾姊濇鐨勪慨瑷�锛岀洰鍓嶅ぇ澶氶噰鐢ㄨ嚜閫氶亷鐧�(f膩)甯冧箣鏃ヨ捣鐢熸晥鐨勬柟寮�

C.绋呮硶鐨勫け鏁堟柟寮忎腑锛屽緢灏戦噰鐢ㄧ殑鏄洿鎺ュ甯冨虎姝�

D.鎴戝湅鍙婅ū澶氬湅瀹剁殑绋呮硶鍧囧爡(ji膩n)鎸佹函鍙婃棦寰€鍘熷墖

銆愮瓟妗堛€態

銆愯В鏋愩€戠▍娉曠殑鏅傞枔鏁堝姏鏄寚绋呮硶浣曟檪鐢熸晥銆佷綍鏅傜祩姝㈡晥鍔涘拰鏈夌劇婧強鍔涘晱椤�锛岃€屼笉鍠槸浣曟檪鐢熸晥鍟忛;灏嶄簬閲嶈绋呮硶鐨勫€嬪垾姊濇鐨勪慨瑷傚拰灏忕▍绋殑瑷�(sh猫)缃�锛岃純鏄撶悊瑙ｅ拰鎺屾彙锛屽洜姝ゅぇ澶氶噰鐢ㄩ€欑ó閫氶亷鐧�(f膩)甯冧箣鏃ヨ捣鐢熸晥鐨勬柟寮�;绋呮硶鐨勫け鏁堟柟寮忎腑锛屽緢灏戦噰鐢ㄧ殑鏄▍娉曟湰韬(gu墨)瀹氬虎姝㈡棩鏈�锛屽洜?y脿n)妾獲绋柟寮忚純鐐烘鏉�锛屾槗浜庝娇鍦嬪璨�(c谩i)鏀块櫡浜庤鍕�;鎴戝湅鍙婅ū澶氬湅瀹剁殑绋呮硶鍧囧爡(ji膩n)鎸佷笉婧強鏃㈠線鍘熷墖銆�

3.鏍规摎(j霉)澧炲€肩▍娉曞緥鍒跺害鐨勭浉闂�(gu膩n)瑕�(gu墨)瀹�锛屼笅鍒楀悇闋�(xi脿ng)涓�锛屾噳(y墨ng)鎸夌収“閵峰敭鏈嶅嫏(w霉)——寤虹瓚鏈嶅嫏(w霉)”瑷�(j矛)绠楀鍊肩▍鐨勬槸( )銆�

A.骞虫暣鍦熷湴

B.鍑哄敭浣忓畢

C.鍑虹杈﹀叕妯�

D.杞�(zhu菐n)璁撳湡鍦颁娇鐢ㄦ瑠(qu谩n)

銆愮瓟妗堛€慉

銆愯В鏋愩€戦伕闋�(xi脿ng)B锛屽嚭鍞綇瀹呭爆浜庨姺鍞笉鍕曠敘(ch菐n)銆傞伕闋�(xi脿ng)C锛屽爆浜庣従(xi脿n)浠ｆ湇鍕�(w霉)涓殑绉熻硟鏈嶅嫏(w霉)銆傞伕闋�(xi脿ng)D锛岃綁(zhu菐n)璁撳湡鍦颁娇鐢ㄦ瑠(qu谩n)灞簬鐒″舰璩囩敘(ch菐n)銆�

4.涓嬪垪娓涘厤绋呬腑锛屽爆浜庣▍鐜囧紡娓涘厤鐨勬槸( )銆�

A.璧峰緛榛�(di菐n)

B.闆剁▍鐜�

C.鍏嶅緛椤�

D.鎶靛厤绋呴

銆愮瓟妗堛€態

銆愯В鏋愩€戠▍鐜囧紡娓涘厤鍏烽珨鍖呮嫭閲嶆柊纰哄畾绋呯巼銆侀伕鐢ㄥ叾浠栫▍鐜囥€侀浂绋呯巼绛夊舰寮�銆�

5.涓嬪垪绋呯ó瀵�(sh铆)琛屽娆¤寰佸埗鐨勬槸( )銆�

A.鍊嬩汉鎵€寰楃▍

B.杌婅紱璩肩疆绋�

C.浼佹キ(y猫)鎵€寰楃▍

D.澧炲€肩▍

銆愮瓟妗堛€慏

銆愯В鏋愩€戜竴娆¤寰佸埗鏄寚鍚屼竴绋呯ó鍦ㄥ晢鍝佹祦杞�(zhu菐n)鐨勫叏閬庣▼涓彧閬告搰鏌愪竴鐠�(hu谩n)绡€(ji茅)瑾插緛鐨勫埗搴�;澶氭瑾插緛鍒舵槸鎸囧悓涓€绋呯ó鍦ㄥ晢鍝佹祦杞�(zhu菐n)鍏ㄩ亷绋嬩腑閬告搰鍏╁€嬫垨鍏╁€嬩互涓婄挵(hu谩n)绡€(ji茅)瑾插緛鐨勫埗搴�銆�

6.闂�(gu膩n)浜庣▍鏀剁珛娉曠殑瑾硶锛屾纰虹殑鏄�( )銆�

A.寤ｇ京鑸囩嫻缇╃殑绋呮敹绔嬫硶鐨勫崁(q奴)鍒ュ湪浜庣▍鍕�(w霉)瑕�(gu墨)绔犳槸鍚﹀爆浜庣珛娉曡寖鐤�

B.鍒跺畾绋呮硶鏄▍鏀剁珛娉曠殑绲勬垚閮ㄥ垎锛岀▍鏀剁珛娉曢倓鍖呮嫭淇敼銆佸虎姝㈢▍娉曟椿鍕�

C.绋呮敹绔嬫硶绋嬪簭鏄▍鏀剁珛娉曠殑鏍稿績

D.鍔冨垎绋呮敹绔嬫硶娆�(qu谩n)鐨勭洿鎺ユ硶寰嬩緷鎿�(j霉)鏄€婄▍鏀跺緛鏀剁鐞嗘硶銆�

銆愮瓟妗堛€態

銆愯В鏋愩€戝唬缇╃殑绋呮敹绔嬫硶鎸囧湅瀹舵(j墨)闂�(gu膩n)渚濇摎(j霉)娉曞畾娆�(qu谩n)闄愬拰绋嬪簭锛屽埗瀹氥€佷慨鏀�銆佸虎姝㈢▍鏀舵硶寰嬭(gu墨)鑼冪殑娲诲嫊锛岃€岀嫻缇╃殑绋呮敹绔嬫硶鎸囧叏鍦嬩汉澶у強鍏跺父濮旀渻鍒跺畾绋呮敹娉曞緥瑕�(gu墨)鑼冪殑娲诲嫊锛屾墍浠閬搁爡(xi脿ng)閷;绋呮敹绔嬫硶娆�(qu谩n)鐨勫妰鍒�锛屾槸绋呮敹绔嬫硶鐨勬牳蹇冨晱椤�锛屾墍浠ラ伕闋�(xi脿ng)B閷;鍔冨垎绋呮敹绔嬫硶娆�(qu谩n)鐨勭洿鎺ユ硶寰嬩緷鎿�(j霉)涓昏鏄€婃啿娉曘€嬭垏銆婄珛娉曟硶銆嬬殑瑕�(gu墨)瀹�锛屾墍浠ラ伕闋�(xi脿ng)D閷銆�

7.涓嬪垪鍚勯爡(xi脿ng)涓紝涓嶅彲浠ョ櫥瑷樼偤澧炲€肩▍涓€鑸磵绋呬汉鐨勬槸( )銆�

A.骞存噳(y墨ng)绋呴姺鍞300钀厓锛屾渻瑷�(j矛)鏍哥畻鍋ュ叏鐨勭敳鍏徃

B.骞存噳(y墨ng)绋呴姺鍞瓒呴亷灏忚(gu墨)妯＄磵绋呬汉妯�(bi膩o)婧�(zh菙n)鐨勪箼鑷劧浜�

C.骞存噳(y墨ng)绋呴姺鍞500钀厓浠ヤ笂鐨勪笝鑸硅埗淇悊寤�

D.骞存噳(y墨ng)绋呴姺鍞500钀厓浠ヤ笂鐨勪竵鍊嬮珨鎴�

銆愮瓟妗堛€態

銆愯В鏋愩€戝勾鎳�(y墨ng)绋呴姺鍞瓒呴亷灏忚(gu墨)妯＄磵绋呬汉妯�(bi膩o)婧�(zh菙n)鐨勫叾浠栧€嬩汉鎸夊皬瑕�(gu墨)妯＄磵绋呬汉绱嶇▍銆�

8.涓嬪垪鍚勯爡(xi脿ng)涓紝鎳�(y墨ng)瑕栧悓閵峰敭锛屽緛鏀跺鍊肩▍鐨勬槸( )銆�

A.鐜嬫煇鐒″劅鍚戝叾浠栧柈浣嶈綁(zhu菐n)璁撶劇褰㈣硣鐢�(ch菐n)(鐢ㄤ簬闈炲叕鐩婁簨妤�(y猫))

B.鏌愬叕鍙稿皣澶栬臣椋叉枡鐢ㄤ簬鑱峰伐绂忓埄

C.鏌愬缓绛戝叕鍙稿璩兼按娉ョ櫦(f膩)鐢熼潪姝ｅ父鎼嶅け

D.鍊嬩汉鑲℃澅鐒″劅鍊熸绲﹀柈浣�

銆愮瓟妗堛€慉

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛氬柈浣嶆垨鑰呭€嬩汉鍚戝叾浠栧柈浣嶆垨鑰呭€嬩汉鐒″劅杞�(zhu菐n)璁撶劇褰㈣硣鐢�(ch菐n)鎴栬€呬笉鍕曠敘(ch菐n)(鏈敤浜庡叕鐩婁簨妤�(y猫)鎴栬€呬互绀炬渻鍏溇鐐哄皪璞�)锛屾噳(y墨ng)瑕栧悓閵峰敭寰佹敹澧炲€肩▍銆傞伕闋�(xi脿ng)BCD锛氫笉瑕栧悓閵峰敭锛岀劇闋堢钩绱嶅鍊肩▍銆�

9.鏌愪紒妤�(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2020骞�5鏈堥姺鍞缓鏉愶紝鎻愪緵璨ㄧ墿閬�(y霉n)杓告湇鍕�(w霉)锛屽垎鍒ラ枊鍏峰鍊肩▍灏堢敤鐧�(f膩)绁�锛屾敞鏄庤波鐗╅姺鍞噾椤�100钀厓銆侀亱(y霉n)璨�(f猫i)閲戦3钀厓銆傜暥(d膩ng)鏈堝彲鎶垫墸澧炲€肩▍閫�(j矛n)闋�(xi脿ng)绋呴6.5钀厓銆傝┎浼佹キ(y猫)鐣�(d膩ng)鏈堟噳(y墨ng)绻崇磵澧炲€肩▍( )钀厓銆�

A.2.77

B.6.89

C.6.77

D.13.39

銆愮瓟妗堛€慍

銆愯В鏋愩€戣┎浼佹キ(y猫)鐣�(d膩ng)鏈堟噳(y墨ng)绻崇磵澧炲€肩▍=100×13%+3×9%-6.5=6.77(钀厓)銆�

10.鏌愯粺浠堕枊鐧�(f膩)浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2022骞�10鏈堥姺鍞嚜琛岄枊鐧�(f膩)鐢熺敘(ch菐n)鐨勮粺浠剁敘(ch菐n)鍝�锛屽彇寰椾笉鍚▍閵峰敭椤�68000鍏冿紝寰炲湅澶栭€�(j矛n)鍙ｈ粺浠剁敘(ch菐n)鍝侀€�(j矛n)琛屾湰鍦板寲鏀归€犲悗灏嶅閵峰敭锛屽彇寰椾笉鍚▍閵峰敭椤�200000鍏�銆傛湰鏈堣臣閫�(j矛n)涓€鎵归浕鑵︾敤浜庤粺浠惰ō(sh猫)瑷�(j矛)锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄦ敞鏄庨噾椤�100000鍏�銆傝┎浼佹キ(y猫)涓婅堪妤�(y猫)鍕�(w霉)鍗冲緛鍗抽€€澧炲€肩▍( )鍏冦€�

A.18840

B.21840

C.20520

D.13800

銆愮瓟妗堛€慏

銆愯В鏋愩€戠暥(d膩ng)鏈熻粺浠剁敘(ch菐n)鍝佸鍊肩▍鎳�(y墨ng)绱嶇▍椤�=68000×13%+200000×13%-100000×13%=21840(鍏�)锛岀▍璨�(f霉)=21840/(68000+200000)×100%=8.15%锛屽嵆寰佸嵆閫€绋呴=21840-(68000+200000)×3%=13800(鍏�)銆�

绡囧箙鏈夐檺浠ヤ笂鍍呯偤閮ㄥ垎鍏�(n猫i)瀹�锛屽畬鏁寸増榛�(di菐n)鎿婃煡鐪�>>2023骞寸▍鍕�(w霉)甯€婄▍娉曚竴銆嬭€冨墠妯℃摤瑭﹀嵎锛堜簩锛�

榛�(di菐n)鎿婃煡鐪�>>2023骞寸▍鍕�(w霉)甯€婄▍娉曚竴銆嬭€冨墠妯℃摤瑭﹀嵎锛堜竴锛�

榛�(di菐n)鎿婃煡鐪�>>绋呭嫏(w霉)甯€婄▍娉曚竴銆嬭繎4骞寸湡椤屽強绛旀

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