鏈枃鍖附鏁寸悊浜嗙▍鍕�(w霉)甯€冭│姝峰勾鐪熼鍙婄瓟妗堣┏瑙ｏ紝绋呭嫏(w霉)甯€冭│鍌欒€冮亷(gu貌)绋嬩腑锛岄€氶亷(gu貌)鍋氭骞寸湡椤屽彲浠ュ公鍔╄€冪敓鎵惧嚭钖勫急鐠�(hu谩n)绡€(ji茅)锛屾彁楂樻噳(y墨ng)瑭﹁兘鍔涳紝鑰冪敓鍙互涓嬭級pdf鐗堥€�(j矛n)琛岀反缈�(x铆)銆�

绋呭嫏(w霉)甯€冭│姝峰勾鐪熼鍙婄瓟妗堣┏瑙�

2022骞寸▍鍕�(w霉)甯€冭│鐪熼銆婄▍娉曚竴銆嬬瓟妗堣В鏋愮瘈(ji茅)閬�

涓€銆佸柈闋�(xi脿ng)閬告搰椤�(鍏�40椤�锛屾瘡椤�1.5鍒嗭紝鍏�60鍒�銆傛瘡椤岀殑鍌欓伕闋�(xi脿ng)涓�锛屽彧鏈�1鍊�(g猫)鏈€绗﹀悎椤屾剰)

1.寰炵▍娉曠殑鍏�(n猫i)瀹逛締(l谩i)鐪嬶紝绋呮硶鍏锋湁( )銆�

A.鍠竴鎬�

B.绋嬪簭鎬�

C.缍滃悎鎬�

D.瀵�(sh铆)楂旀€�

銆愮瓟妗堛€慍

銆愯В鏋愩€戝緸鍏�(n猫i)瀹逛締(l谩i)鐪�锛岀▍娉曞叿鏈夌稖鍚堟€с€�

2.涓嬪垪闂�(gu膩n)浜庣▍娉曡垏姘戞硶闂�(gu膩n)绯荤殑瑾�(shu艒)娉曚腑锛岄尟(cu貌)瑾ょ殑鏄�( )銆�

A.绋呮硶鍊熺敤浜嗘皯娉曠殑姒傚康

B.绋呮硶鑸囨皯娉曡(di脿o)鏁寸殑閮芥槸璨�(c谩i)鐢�(ch菐n)闂�(gu膩n)绯诲拰浜鸿韩闂�(gu膩n)绯�

C.绋呮硶瑾�(di脿o)鏁存墜娈靛叿鏈夌稖鍚堟€�锛屾皯娉曡(di脿o)鏁存墜娈佃純鍠竴

D.绋呮硶鍊熺敤浜嗘皯娉曠殑瑕�(gu墨)鍓�

銆愮瓟妗堛€態

銆愯В鏋愩€戞皯娉曡(di脿o)鏁寸殑鏄钩绛変富楂斾箣闁撹病(c谩i)鐢�(ch菐n)闂�(gu膩n)绯诲拰浜鸿韩闂�(gu膩n)绯�锛岃€岀▍娉曡(di脿o)鏁寸殑鏄湅(gu贸)瀹惰垏绱嶇▍浜轰箣闁撶殑绋呮敹寰佺磵闂�(gu膩n)绯汇€�

3.鏍规摎(j霉)澧炲€肩▍鐝�(xi脿n)琛屾斂绛栬(gu墨)瀹�锛屼笅鍒楁キ(y猫)鍕�(w霉)灞簬鍦ㄥ鍏�(n猫i)閵�(xi膩o)鍞湇鍕�(w霉)銆佺劇(w煤)褰㈣硣鐢�(ch菐n)鎴栦笉鍕�(d貌ng)鐢�(ch菐n)鐨勬槸( )銆�

A.澧冨鍠綅鐐哄鍏�(n猫i)鍠綅鎻愪緵澧冨绀﹀北鍕樻帰鏈嶅嫏(w霉)

B.澧冨鍠綅鍚戝鍏�(n猫i)鍠綅鍑虹澧冨鐨勫粻鎴�

C.澧冨鍠綅鍚戝鍏�(n猫i)鍠綅閵�(xi膩o)鍞湪澧冨鐨勪笉鍕�(d貌ng)鐢�(ch菐n)

D.澧冨鍠綅鍦ㄥ鍏�(n猫i)鍚戝澶栧柈浣嶆彁渚涢亱(y霉n)杓告湇鍕�(w霉)

銆愮瓟妗堛€慏

銆愯В鏋愩€戦伕闋�(xi脿ng)D锛岄伕闋�(xi脿ng)A涓嶉伕锛屽澶栧柈浣嶇偤澧冨収(n猫i)鍠綅鎻愪緵鍦ㄥ畬鍏ㄥ湪澧冨鐧�(f膩)鐢熶娇鐢ㄧ殑鏈嶅嫏(w霉)锛屼笉灞簬鍦ㄥ鍏�(n猫i)閵�(xi膩o)鍞湇鍕�(w霉)锛屼笉寰佹敹澧炲€肩▍锛岄姺(xi膩o)鍞湪澧冨収(n猫i)鐧�(f膩)鐢熴€佷娇鐢ㄦ垨閮ㄥ垎鍦ㄥ鍏�(n猫i)鐧�(f膩)鐢�銆佷娇鐢ㄧ殑鏈嶅嫏(w霉)锛屽爆浜庡湪澧冨収(n猫i)鐨勯姺(xi膩o)鍞鐐�锛屾噳(y墨ng)寰佹敹澧炲€肩▍銆傞伕闋�(xi脿ng)BC涓嶉伕锛屾墍閵�(xi膩o)鍞垨绉熻硟鐨勪笉鍕�(d貌ng)鐢�(ch菐n)鍦ㄥ澶�锛屼笉灞簬澧冨収(n猫i)鐨勬噳(y墨ng)绋呰鐐�銆�

4.鏌愰(y菐ng)璞牬(ch菐ng)2022骞�3鏈堥(y菐ng)璞瓨娆勯噺鐐�3 000闋�锛屾薄鏌撶暥(d膩ng)閲忓€肩偤1闋紝鐣�(d膩ng)?sh霉)鍘啣寤寸枤闀瀖鐢ㄧ▍椤嶇偤姣忔薄鏌撶暥(d膩ng)閲�2鍏�锛岀暥(d膩ng)鏈堟噳(y墨ng)绻崇磵鐠�(hu谩n)澧冧繚璀�(h霉)绋�( )鍏�銆�

A.0

B.2 000

C.3 000

D.6 000

銆愮瓟妗堛€慏

銆愯В鏋愩€�(1)鎳�(y墨ng)绋呮按姹℃煋鐗╃殑瑷�(j矛)绋呬緷鎿�(j霉)鎸夌収姹℃煋鐗╂帓鏀鹃噺鎶樺悎鐨勬薄鏌撶暥(d膩ng)閲忔暩(sh霉)纰哄畾銆傛薄鏌撶暥(d膩ng)閲忔暩(sh霉)=瑭叉薄鏌撶墿鐨勬帓鏀鹃噺÷瑭叉薄鏌撶墿鐨勬薄鏌撶暥(d膩ng)閲忓€笺€�

鐣滅椁�(y菐ng)娈栨キ(y猫)姘存薄鏌撶墿鐨勬薄鏌撶暥(d膩ng)閲忔暩(sh霉)锛屼互瑭茬暅绂介(y菐ng)娈栧牬(ch菐ng)鐨勬湀鍧囧瓨娆勯噺闄や互閬╃敤鐨勬薄鏌撶暥(d膩ng)閲忓€艰▓(j矛)绠椼€�

姘存薄鏌撶墿鐣�(d膩ng)閲忔暩(sh霉)=3 000÷1=3 000

(2)鎳�(y墨ng)绱嶇▍椤�=姹℃煋鐣�(d膩ng)閲忔暩(sh霉)×瀹氶绋呯巼

鏁呮噳(y墨ng)绻崇磵鐠�(hu谩n)澧冧繚璀�(h霉)绋�=3 000×2=6 000(鍏�)

5.涓嬪垪鎯呭舰涓�锛屼竴鑸磵绋呬汉閬╃敤澧炲€肩▍3%寰佹敹鐜囩殑鏄�( )銆�

A.寰炰簨鍐嶇敓璩囨簮鍥炴敹鐨勭磵绋呬汉閵�(xi膩o)鍞叾鏀惰臣(g貌u)鐨勫啀鐢熻硣婧�锛岄伕鎿囬仼鐢ㄧ啊(ji菐n)鏄撹▓(j矛)绋呮柟娉�

B.鎻愪緵鍕炲嫏(w霉)娲鹃仯鏈嶅嫏(w霉)锛岄伕鎿囧樊椤嶇磵绋�

C.鎻愪緵瀹夊叏淇濊(h霉)鏈嶅嫏(w霉)锛岄伕鎿囧樊椤嶇磵绋�

D.鏀跺彇瑭﹂粸(di菐n)鍓嶉枊(k膩i)宸ョ殑涓€绱�(j铆)鍏矾銆佷簩绱�(j铆)鍏矾銆佹⿱銆侀枠閫氳璨�(f猫i)锛岄伕鎿囬仼鐢ㄧ啊(ji菐n)鏄撹▓(j矛)绋呮柟娉�

銆愮瓟妗堛€慉

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛岃嚜2022骞�3鏈�1鏃ヨ捣锛屽緸浜嬪啀鐢熻硣婧愬洖鏀剁殑澧炲€肩▍涓€鑸磵绋呬汉閵�(xi膩o)鍞叾鏀惰臣(g貌u)鐨勫啀鐢熻硣婧愶紝鍙互閬告搰绨�(ji菐n)鏄撹▓(j矛)绋呮柟娉曚緷鐓�3%寰佹敹鐜囪▓(j矛)绠楃钩绱嶅鍊肩▍銆傞伕闋�(xi脿ng)BC涓嶉伕锛屼竴鑸磵绋呬汉鎻愪緵鍕炲嫏(w霉)娲鹃仯鏈嶅嫏(w霉)銆佸畨鍏ㄤ繚璀�(h霉)鏈嶅嫏(w霉)锛岄伕鎿囧樊椤嶇磵绋呯殑锛岄仼鐢�5%鐨勫緛鏀剁巼瑷�(j矛)绠楃钩绱嶅鍊肩▍銆傞伕闋�(xi脿ng)D涓嶉伕锛屼竴鑸磵绋呬汉鏀跺彇瑭﹂粸(di菐n)鍓嶉枊(k膩i)宸ョ殑涓€绱�(j铆)鍏矾銆佷簩绱�(j铆)鍏矾銆佹⿱銆侀枠閫氳璨�(f猫i)锛屽彲浠ラ伕鎿囬仼鐢ㄧ啊(ji菐n)鏄撹▓(j矛)绋呮柟娉�锛屾寜鐓�5%寰佹敹鐜囪▓(j矛)绠楃钩绱嶅鍊肩▍銆�

6.閫�(j矛n)鍙ｈ嚜鐢ㄦ噳(y墨ng)绋呰粖(ch膿)杓涜▓(j矛)绠楄粖(ch膿)杓涜臣(g貌u)缃▍鐨勪緷鎿�(j霉)鏄�( )銆�

A.闂�(gu膩n)绋呭畬绋呮啈璀�

B.鍚岄(l猫i)鎳�(y墨ng)绋呰粖(ch膿)杓涘競鍫�(ch菐ng)骞冲潎鍍�(ji脿)鏍�

C.绲勬垚瑷�(j矛)绋呭児(ji脿)鏍�

D.閫�(j矛n)鍙ｆ噳(y墨ng)绋呰粖(ch膿)杓涚殑鑷噸鍣告暩(sh霉)

銆愮瓟妗堛€慍

銆愯В鏋愩€戠磵绋呬汉閫�(j矛n)鍙ｈ嚜鐢ㄦ噳(y墨ng)绋呰粖(ch膿)杓涚殑瑷�(j矛)绋呬緷鎿�(j霉)鐐虹祫鎴愯▓(j矛)绋呭児(ji脿)鏍�銆�

7.鏌愬晢璨�(m脿o)浼佹キ(y猫)鐐哄皬瑕�(gu墨)妯＄磵绋呬汉锛屽皥(zhu膩n)闁€(m茅n)寰炰簨浜屾墜杌�(ch膿)缍�(j墨ng)鐕�(y铆ng)锛�2023骞�7鏈堥姺(xi膩o)鍞叾鏀惰臣(g貌u)鐨勪簩鎵嬭粖(ch膿)鍙栧緱鍚▍閵�(xi膩o)鍞32钀�(w脿n)鍏冿紝瑭叉壒杌�(ch膿)杓涘師鍚▍鏀惰臣(g貌u)鍍�(ji脿)26钀�(w脿n)鍏�銆傜暥(d膩ng)鏈堝彟杞�(zhu菐n)鍞竴杓涙湰浼佹キ(y猫)鑷敤灏忔苯杌�(ch膿)鍙栧緱鍚▍閵�(xi膩o)鍞3钀�(w脿n)鍏�锛岃┎杌�(ch膿)杓涚郴2016骞�6鏈堣臣(g貌u)缃�锛屼笂杩版キ(y猫)鍕�(w霉)鐣�(d膩ng)鏈堟噳(y墨ng)绻崇磵澧炲€肩▍( )钀�(w脿n)鍏冦€�

A.0.17

B.0.19

C.0.68

D.0.99

銆愮瓟妗堛€態

銆愯В鏋愩€�(1)鎳�(y墨ng)绱嶇▍椤�=鍚▍閵�(xi膩o)鍞÷(1+0.5%)×0.5%=32÷(1+0.5%)×0.5%=0.16(钀�(w脿n)鍏�)銆�

(2)鑷�2023骞�1鏈�1鏃ヨ嚦2023骞�12鏈�31鏃ワ紝灏忚(gu墨)妯＄磵绋呬汉閬╃敤3%寰佹敹鐜囩殑鎳�(y墨ng)绋呴姺(xi膩o)鍞敹鍏�锛屾笡鎸�1%寰佹敹鐜囧緛绋�銆傛噳(y墨ng)绱嶇▍椤�=3÷(1+3%)×1%=0.03(钀�(w脿n)鍏�)銆�

(3)鐣�(d膩ng)鏈堟噳(y墨ng)绻冲鍊肩▍=0.16+0.03=0.19(钀�(w脿n)鍏�)銆�

8.涓嬪垪闂�(gu膩n)浜庤硣婧愮▍寰炲児(ji脿)瀹氱巼寰佹敹瑷�(j矛)绋呬緷鎿�(j霉)鐨勮(shu艒)娉�锛屾纰虹殑鏄�( )銆�

A.瑷�(j矛)绋呴姺(xi膩o)鍞鏄悜璩�(g貌u)璨�(m菐i)鏂规敹鍙栫殑鍏ㄩ儴?j墨)r(ji脿)娆�锛屽児(ji脿)澶栬不(f猫i)鐢ㄥ拰鍏朵粬鐩搁棞(gu膩n)璨�(f猫i)鐢�

B.瑷�(j矛)绋呴姺(xi膩o)鍞涓嶅寘鍚鍊肩▍绋呴

C.宸茬▍鐢�(ch菐n)鍝佽臣(g貌u)閫�(j矛n)閲戦鐣�(d膩ng)鏈熶笉瓒虫姷娓涚殑锛屼笉鍙祼(ji茅)杞�(zhu菐n)涓嬫湡鎵ｆ笡

D.浠ョ祫鎴愯▓(j矛)绋呭児(ji脿)鏍肩⒑瀹氭噳(y墨ng)绋呯敘(ch菐n)鍝侀姺(xi膩o)鍞锛岀祫鎴愯▓(j矛)绋呭児(ji脿)鏍间笉鍖呭惈璩囨簮绋�

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