鏈枃鐐哄ぇ瀹舵暣鐞嗕簡2024骞存敞鍐婄▍鍕�(w霉)甯▍娉曚簩妯℃摤绶寸繏(x铆)椤岋細绗簩绔犲€�(g猫)浜烘墍寰楃▍锛屽叾涓寘鍚緛绋呭皪璞�銆佺磵绋呬汉銆佺▍鐜囪垏鎳�(y墨ng)绱嶇▍鎵€寰楅鐨勭⒑瀹�銆佹笡鍏嶇▍鍎�(y艒u)鎯犵瓑鐭ヨ瓨榛�(di菐n)锛屾杩庡ぇ瀹跺厤璨�(f猫i)闋�(l菒ng)鍙栥€�

2024骞存敞鍐婄▍鍕�(w霉)甯▍娉曚簩妯℃摤绶寸繏(x铆)椤岋細绗簩绔犲€�(g猫)浜烘墍寰楃▍

绗簩绡€(ji茅) 寰佺▍灏嶈薄

銆�1-鍠伕椤屻€戜笅鍒楀嚭绉熻粖椐曢鍝″彇寰楃殑鏀跺叆锛屽爆浜�“宸ヨ硣銆佽柂閲戞墍寰�”鐨勬槸( )銆�

A.寰炰簨鍊�(g猫)楂斿嚭绉熻粖閬�(y霉n)鐕熺殑鍑虹杌婇椐涘摗鍙栧緱鐨勬敹鍏�

B.鍑虹杌婂爆鍊�(g猫)浜烘墍鏈�锛屼絾鎺涢潬鍑虹姹借粖缍�(j墨ng)鐕熷柈浣�锛岄椐涘摗鍚戞帥闈犲柈浣嶇钩绱嶇鐞嗚不(f猫i)鐨�锛屽嚭绉熻粖椐曢鍝″緸浜嬪璨ㄩ亱(y霉n)鐕熷彇寰楃殑鏀跺叆

C.鍑虹姹借粖缍�(j墨ng)鐕熷柈浣嶅皣鍑虹杌婃墍鏈夋瑠(qu谩n)杞�(zhu菐n)绉荤郸椐曢鍝＄殑锛屽嚭绉熻粖椐曢鍝″緸浜嬪璨ㄩ亱(y霉n)鐕熷彇寰楃殑鏀跺叆

D.鍑虹姹借粖缍�(j墨ng)鐕熷柈浣嶅皪鍑虹杌婇椐涘摗閲囧彇鍠粖鎵垮寘鏂瑰紡閬�(y霉n)鐕�锛屽嚭绉熻粖椐曢鍝″緸浜嬪璨ㄩ亱(y霉n)鐕熷彇寰楃殑鏀跺叆

銆愮瓟妗堛€慏

銆愯В鏋愩€戦伕闋�(xi脿ng)ABC锛氬爆浜�“缍�(j墨ng)鐕熸墍寰�”銆�

銆�2-鍠伕椤屻€戜笅鍒楅棞(gu膩n)浜庡€�(g猫)浜哄彇寰楅噺鍖栬硣鐢�(ch菐n)鐨勫€�(g猫)浜烘墍寰楃▍鏀跨瓥锛岃〃杩颁笉姝ｇ⒑鐨勬槸( )銆�

A.鑱峰伐鍊�(g猫)浜轰互鑲′唤褰㈠紡鍙栧緱鐨勬搧鏈夋墍鏈夋瑠(qu谩n)鐨勪紒妤�(y猫)閲忓寲璩囩敘(ch菐n)锛屽緛鏀跺€�(g猫)浜烘墍寰�

B.鑱峰伐鍊�(g猫)浜轰互鑲′唤褰㈠紡鍙栧緱鐨勫儏浣滅偤鍒嗙磪渚濇摎(j霉)銆佷笉鎿佹湁鎵€鏈夋瑠(qu谩n)鐨勪紒妤�(y猫)閲忓寲璩囩敘(ch菐n)锛屼笉寰佹敹鍊�(g猫)浜烘墍寰楃▍

C.鑱峰伐鍊�(g猫)浜轰互鑲′唤褰㈠紡鍙栧緱鐨勪紒妤�(y猫)閲忓寲璩囩敘(ch菐n)鍙冭垏浼佹キ(y猫)鍒嗛厤鑰岀嵅寰楃殑鑲℃伅銆佺磪鍒�锛屽爆浜�“鍒╂伅銆佽偂鎭�銆佺磪鍒╂墍寰�”

D.鍊�(g猫)浜哄皣鑲′唤杞�(zhu菐n)璁撴檪(sh铆)锛屾寜“璨�(c谩i)鐢�(ch菐n)杞�(zhu菐n)璁撴墍寰�”瑷�(j矛)寰佸€�(g猫)浜烘墍寰楃▍

銆愮瓟妗堛€慉

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛氭毇绶╁緛鏀跺€�(g猫)浜烘墍寰楃▍銆�

绗笁绡€(ji茅) 绱嶇▍浜恒€佺▍鐜囪垏鎳�(y墨ng)绱嶇▍鎵€寰楅鐨勭⒑瀹�

銆�1-鍠伕椤屻€戜笅鍒楀€�(g猫)浜�锛屽爆浜庡€�(g猫)浜烘墍寰楃▍灞呮皯鍊�(g猫)浜虹殑鏄�( )銆�

A.鍦ㄤ腑鍦嬪鍏�(n猫i)鐒′綇鎵€涓斿眳浣忎笉婊�90澶�銆佷絾鏈変締鑷簬澧冨収(n猫i)鎵€寰楃殑澶栫睄鍊�(g猫)浜�

B.2019骞�1鏈�1鏃ヨ嚦5鏈�30鏃ュ湪澧冨収(n猫i)灞呬綇涔嬪悗闆㈠涓斿啀鏈叆澧冪殑澶栫睄鍊�(g猫)浜�

C.鍦ㄤ腑鍦嬪鍏�(n猫i)鐒′綇鎵€涓斾笉灞呬綇銆佷絾鏈変締鑷簬澧冨収(n猫i)鎵€寰楃殑澶栫睄鍊�(g猫)浜�

D.2019骞�3鏈�1鏃ヨ嚦10鏈�31鏃ュ湪澧冨収(n猫i)灞ヨ伔鐨勫绫嶅€�(g猫)浜�

銆愮瓟妗堛€慏

銆愯В鏋愩€戝湪涓湅澧冨収(n猫i)鏈変綇鎵€锛屾垨鑰呯劇浣忔墍鑰屼竴鍊�(g猫)绱嶇▍骞村害鍏�(n猫i)鍦ㄤ腑鍦嬪鍏�(n猫i)灞呬綇绱▓(j矛)婊�183澶╃殑鍊�(g猫)浜�锛岀偤灞呮皯鍊�(g猫)浜�銆�

銆�2-鍠伕椤屻€戠劇浣忔墍澶栫睄鍊�(g猫)浜虹磩缈�(闈為珮绠�)锛屽彈缇庡湅浠昏伔鍏徃濮旀墭渚嗚彲宸ヤ綔锛�2019骞�5鏈�6鏃ヤ締鑿�锛�7鏈�2鏃ュ洖缇庡湅锛�7鏈�12鏃ヨ繑鍥炰腑鍦�锛�7鏈�31鏃ュ畬鎴愬湪鑿伐浣滃洖缇庡湅銆�7鏈堝彇寰椾腑鍦嬪鍏�(n猫i)浼佹キ(y猫)鏀粯鐨勫伐璩�3钀厓浜烘皯骞ｏ紝缇庡湅浠昏伔鍏徃姣忔湀鏀粯宸ヨ硣5钀厓浜烘皯骞�銆備笅鍒楀€�(g猫)浜烘墍寰楃▍鐨勮娉�锛屾纰虹殑鏄�( )銆�

A.绱勭堪2019骞村湪涓湅澧冨収(n猫i)鐨勫眳浣忓ぉ鏁�(sh霉)鐐�73.5澶�

B.2019骞寸磩缈板爆浜庨潪灞呮皯鍊�(g猫)浜�

C.绱勭堪7鏈堝湪涓湅澧冨収(n猫i)鐨勫伐浣滃ぉ鏁�(sh霉)鐐�21澶�

D.2019骞�7鏈堢磩缈版噳(y墨ng)绻崇磵鍊�(g猫)浜烘墍寰楃▍1 500鍏�

銆愮瓟妗堛€態

銆愯В鏋愩€戦伕闋�(xi脿ng)AB锛氱磩缈�2019骞村湪涓湅澧冨収(n猫i)绱▓(j矛)鐨勫眳浣忓ぉ鏁�(sh霉)=25+30+19=74(澶�)<183澶�锛岀磩缈板爆浜庨潪灞呮皯鍊�(g猫)浜�銆傞伕闋�(xi脿ng)C锛氱磩缈�7鏈堝湪涓湅澧冨収(n猫i)鐨勫伐浣滃ぉ鏁�(sh霉)鐐�20.5澶�銆傞伕闋�(xi脿ng)D锛氱暥(d膩ng)鏈堝伐璩囪柂閲戞敹鍏ラ=(30 000+50 000)×[(30 000÷80 000)×(20.5÷31)]=19 838.71(鍏�);鎳�(y墨ng)绻崇磵鍊�(g猫)浜烘墍寰楃▍=(19 838.71-5 000)×20%-1 410=1 557.74(鍏�)銆�

绗洓绡€(ji茅) 娓涘厤绋呭劒(y艒u)鎯�

銆�1-鍠伕椤屻€戞牴鎿�(j霉)鏀寔鏂板瀷鍐犵媭鐥呮瘨鎰熸煋鐨勮偤鐐庣柅鎯呴槻鎺х殑绋呮敹鍎�(y艒u)鎯犲€�(g猫)浜烘墍寰楃▍鏀跨瓥锛屼笅鍒椾笉灞簬鍏嶇▍鐨勬槸( )銆�

A.灏嶅弮鍔犵柅鎯呴槻娌诲伐浣滅殑閱�(y墨)鍕�(w霉)浜哄摗鎸夌収鏀垮簻瑕�(gu墨)瀹氭(bi膩o)婧�(zh菙n)鍙栧緱鐨勭崕(ji菐ng)閲�

B.灏嶅弮鍔犵柅鎯呴槻娌诲伐浣滅殑闃茬柅宸ヤ綔鑰呮寜鐓ф斂搴滆(gu墨)瀹氭(bi膩o)婧�(zh菙n)鍙栧緱鐨勮嚚鏅�(sh铆)鎬у伐浣滆(b菙)鍔�

C.鍠綅鐧�(f膩)绲﹀€�(g猫)浜虹敤浜庨爯(y霉)闃叉柊鍨嬪啝鐙€鐥呮瘨鎰熸煋鐨勮偤鐐庣殑闃茶(h霉)鐢ㄥ搧

D.鍠綅鐧�(f膩)绲﹀€�(g猫)浜虹敤浜庨爯(y霉)闃叉柊鍨嬪啝鐙€鐥呮瘨鎰熸煋鐨勮偤鐐庣殑鐝�(xi脿n)閲�

銆愮瓟妗堛€慏

銆愯В鏋愩€戝柈浣嶇櫦(f膩)绲﹀€�(g猫)浜虹敤浜庨爯(y霉)闃叉柊鍨嬪啝鐙€鐥呮瘨鎰熸煋鐨勮偤鐐庣殑钘ュ搧銆侀啱(y墨)鐧傜敤鍝佸拰闃茶(h霉)鐢ㄥ搧绛夊(sh铆)鐗�(涓嶅寘鎷従(xi脿n)閲�)锛屼笉瑷�(j矛)鍏ュ伐璩�銆佽柂閲戞敹鍏ワ紝鍏嶅緛鍊�(g猫)浜烘墍寰楃▍銆�

銆�2-鍠伕椤屻€戜笅鍒楁湁闂�(gu膩n)淇冮€�(j矛n)绉戞妧鎴愭灉杞�(zhu菐n)鍖栧彇寰楄偂娆�(qu谩n)鐛�(ji菐ng)鍕�(l矛)鐨勫€�(g猫)浜烘墍寰楃▍鏀跨瓥锛岃〃杩版纰虹殑鏄�( )銆�

A.绉戠爺姗�(j墨)妲�(g貌u)杞�(zhu菐n)鍖栬伔鍕�(w霉)绉戞妧鎴愭灉浠ヨ偂浠藉舰寮忕郸浜堢鎶€浜哄摗鍊�(g猫)浜虹崕(ji菐ng)鍕�(l矛)锛屽緛鏀跺€�(g猫)浜烘墍寰楃▍

B.鐛茬崕(ji菐ng)浜烘寜鑲′唤姣斾緥鐛插緱鍒嗙磪鏅�(sh铆)锛屽皪鍏舵墍寰楁寜“鍒╂伅銆佽偂鎭€佺磪鍒╂墍寰�”鎳�(y墨ng)绋呴爡(xi脿ng)鐩緛鏀跺€�(g猫)浜烘墍寰楃▍

C.鐛茬崕(ji菐ng)浜鸿綁(zhu菐n)璁撹偂娆�(qu谩n)锛屼笉寰佹敹鍊�(g猫)浜烘墍寰楃▍

D.浜彈鐩搁棞(gu膩n)鍎�(y艒u)鎯犳斂绛栫殑绉戞妧浜哄摗鍖呮嫭绉戠爺姗�(j墨)妲�(g貌u)鍜岄珮绛夊(xu茅)鏍＄殑鑷ㄦ檪(sh铆)宸�

銆愮瓟妗堛€態

绗簲绡€(ji茅) 鎳�(y墨ng)绱嶇▍椤嶇殑瑷�(j矛)绠�

銆�1-鍠伕椤屻€�2019骞村惓鏌愪互150钀厓鐨勫児(ji脿)鏍艰卜涓嬩换鑱峰叕鍙哥偤鍏惰臣缃殑浣忔埧锛屽叕鍙歌臣璨疯┎浣忔埧鐨勫悇闋�(xi脿ng)鏀嚭鐐�156钀厓銆傚惓鏌愯臣缃┎浣忔埧鎳�(y墨ng)绻崇磵鍊�(g猫)浜烘墍寰楃▍( )鍏�銆�

A.3 480

B.5 000

C.5 790

D.6 000

銆愮瓟妗堛€慍

銆愯В鏋愩€�(156-150)×10 000/12=5 000(鍏�)锛岄仼鐢ㄦ寜鏈�?li谩n)Q绠楀悗鐨勭稖鍚堟墍寰楃▍鐜囪〃锛岀▍鐜囩偤10%锛岄€熺畻鎵ｉ櫎鏁�(sh霉)鐐�210鍏�锛屽惓鏌愯臣缃┎浣忔埧鎳�(y墨ng)绻崇磵鍊�(g猫)浜烘墍寰楃▍=60 000×10%-210=5 790(鍏�)銆�

銆�2-鍠伕椤屻€戞煇涓婂競鍏徃楂樼礆宸ョ▼甯嫉鏌愶紝2020骞�6鏈堝皪2017骞�3鏈堝叕鍙告巿浜堢殑涓嶅彲鍏枊浜ゆ槗鐨勮偂绁ㄦ湡娆�(qu谩n)30 000鑲¤娆�(qu谩n)锛屾瘡鑲℃柦娆�(qu谩n)鍍�(ji脿)8鍏冿紝琛屾瑠(qu谩n)鐣�(d膩ng)鏃ヨ┎鑲＄エ鐨勬敹鐩ゅ児(ji脿)鐐�15鍏�/鑲�銆傚嫉鏌愭噳(y墨ng)绻崇磵鍊�(g猫)浜烘墍寰楃▍( )鍏冦€�

A.21 000

B.25 080

C.73 080

D.42 000

銆愮瓟妗堛€態

銆愯В鏋愩€戣偂绁ㄦ湡娆�(qu谩n)琛屾瑠(qu谩n)鐨勬噳(y墨ng)绱嶇▍鎵€寰楅= (15-8)×30 000=210 000(鍏�)銆傞仼鐢ㄧ▍鐜囩偤20%锛岄€熺畻鎵ｉ櫎鏁�(sh霉)鐐�16 920鍏�銆傝偂绁ㄦ湡娆�(qu谩n)琛屾瑠(qu谩n)鎵€寰楁噳(y墨ng)绻崇磵鐨勫€�(g猫)浜烘墍寰楃▍=210 000×20%-16 920=25 080(鍏�)銆�

绗叚绡€(ji茅) 寰佹敹绠＄悊

銆�1-鍠伕椤屻€戜笅鍒楁儏褰�锛屼笉灞簬绱嶇▍浜烘噳(y墨ng)鐣�(d膩ng)渚濇硶杈︾悊绱嶇▍鐢冲牨(b脿o)鐨勬槸( )

A.鍙栧緱缍滃悎鎵€寰楅渶瑕佽睛鐞嗗尟绠楁竻绻�

B.鍙栧緱鎳�(y墨ng)绋呮墍寰楁矑鏈夋墸绻崇京鍕�(w霉)浜�

C.鍙栧緱鎳�(y墨ng)绋呮墍寰楋紝鎵ｇ钩缇╁嫏(w霉)浜烘湭鎵ｇ钩绋呮

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