2024骞寸▍鍕�(w霉)甯€冭│鍗冲皣闁嬭€冿紝澶у鍦ㄨ€冨墠渚濈劧瑕佷繚鎸佸ソ姣忓ぉ鐨勫仛椤岀繏(x铆)鎱�锛屾墠鏇村鏄撳湪鑰冨牬(ch菐ng)涓婄櫦(f膩)鎻嚭鑷繁鐨勭湡姝ｆ按骞�锛岄爯(y霉)绁濆悇浣嶄竴鍒囬爢鍒�銆傝€冭│绲�(ji茅)鏉熷悗鏈�(hu矛)鐐哄ぇ瀹跺垎浜�2024骞存敞鍐�(c猫)绋呭嫏(w霉)甯€冭│鐪熼绛旀锛屽公鍔╄€冪敓浼板垎銆�

鍙冨姞2024骞寸▍鍕�(w霉)甯€冭│鐨勮€冪敓鍙互鎻愬墠鏀惰棌闂�(gu膩n)娉�2024骞寸▍鍕�(w霉)甯悇绉戠湡椤岀瓟妗堣В鏋�锛屽収(n猫i)瀹规渻(hu矛)鍦ㄥ悇鍊�(g猫)绉戠洰鑰冭│绲�(ji茅)鏉熷悗鏇存柊锛涙垨鑰呴€氶亷绋呭嫏(w霉)甯硣鏂欎笅杓夋瑒鐩�鐛�??锛�

灏堥爡(xi脿ng)绶寸繏(x铆)锛氱▍鍕�(w霉)甯病(c谩i)鍕�(w霉)鑸囨渻(hu矛)瑷�(j矛)瑷�(j矛)绠楅鐪熼鍙婄瓟妗�

瑷�(j矛)绠楅(鍏�8椤�锛屾瘡椤�2鍒�锛屽叡16鍒嗐€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)

(涓€)鏌愬叕鍙稿彧鐢熺敘(ch菐n)鍜岄姺鍞敳鐢�(ch菐n)鍝佷竴绋敘(ch菐n)鍝�(鍠綅锛氫欢)锛�2019骞村害鐢茬敘(ch菐n)鍝佸柈浣嶈畩鍕�(d貌ng)鎴愭湰(鍖呭惈閵峰敭绋呴噾)鐐�90鍏�锛岄倞闅涜并鐛�(xi脿n)鐜囩偤40%锛屽浐瀹氭垚鏈附椤嶇偤1200000鍏�锛屽(sh铆)鐝�(xi脿n)鐢茬敘(ch菐n)鍝侀姺鍞敹鍏�6750000鍏�銆�2019骞磋┎鍏徃閬╃敤鐨勬墍寰楃▍绋呯巼鐐�25%锛岃偂鍒╂敮浠樼巼鐐�70%銆傝┎鍏徃2019骞村害鏁忔劅璩囩敘(ch菐n)绺介鐐�4725000鍏�锛屾晱鎰熻矤(f霉)鍌电附椤嶇偤810000鍏冦€傝┎鍏徃瑷�(j矛)鍔�2020骞村(sh铆)鐝�(xi脿n)鍑堝埄娼ゆ瘮2019骞村害澧為暦20%銆傚亣瀹�2020骞村害瑭插叕鍙哥敘(ch菐n)鍝佸敭鍍�(ji脿)銆佹垚鏈按骞炽€佹墍寰楃▍绋呯巼鍜岃偂鍒╂敮浠樼巼鍧囪垏2019骞村害鐩稿悓銆�

鏍规摎(j霉)浠ヤ笂璩囨枡锛屽洖绛斾笅鍒楀晱椤岋細

61.瑭插叕鍙�2019骞村害鐨勭泩铏ц嚚鐣岄粸(di菐n)閵峰敭閲忕偤()浠�銆�

A.8889

B.13334

C.150000

D.20000

銆愮瓟妗堛€慏

銆愯В鏋愩€戣畩鍕�(d貌ng)鎴愭湰鐜�=鍠綅璁婂嫊(d貌ng)鎴愭湰÷鍠児(ji脿)锛岃畩鍕�(d貌ng)鎴愭湰鐜�+閭婇殯璨㈢嵒(xi脿n)鐜�=1锛屾墍浠ュ柈鍍�(ji脿)=鍠綅璁婂嫊(d貌ng)鎴愭湰÷璁婂嫊(d貌ng)鎴愭湰鐜�=90÷(1-40%)=150(鍏�)锛屽柈浣嶉倞闅涜并鐛�(xi脿n)=鍠児(ji脿)-鍠綅璁婂嫊(d貌ng)鎴愭湰=150-90=60(鍏�);鐩堣櫑鑷ㄧ晫榛�(di菐n)閵峰敭閲�=鍥哄畾鎴愭湰÷鍠綅閭婇殯璨㈢嵒(xi脿n)=1200000÷60=20000(浠�)锛岄伕闋�(xi脿ng)D姝ｇ⒑銆�

62.瑭插叕鍙哥偤瀵�(sh铆)鐝�(xi脿n)2020骞村害鐨勮▓(j矛)鍔冨埄娼ゆ寚妯�(bi膩o)锛�2020骞村害鎳�(y墨ng)瀵�(sh铆)鐝�(xi脿n)閵峰敭鏀跺叆()鍏�銆�

A.5763750

B.7500000

C.7125000

D.7425000

銆愮瓟妗堛€態

2019骞撮姺鍞噺=6750000÷[90÷(1-40%)]=45000(浠�)

2019骞村噲鍒╂饯=(6750000-1200000-90×45000)×(1-25%)=1125000(鍏�)

2020骞磋▓(j矛)鍔冨(sh铆)鐝�(xi脿n)鐨勫噲鍒╂饯=1125000×(1+20%)=1350000(鍏�)

2020骞撮爯(y霉)瑷�(j矛)鍒╂饯绺介=1350000÷(1-25%)=1800000(鍏�)

2020骞撮爯(y霉)瑷�(j矛)閵峰敭閲�=閭婇殯璨㈢嵒(xi脿n)÷鍠綅閭婇殯璨㈢嵒(xi脿n)=(1800000+1200000)÷(150-90)=50000(浠�)

2020骞存噳(y墨ng)瀵�(sh铆)鐝�(xi脿n)鐨勯姺鍞敹鍏�=50000×150=7500000(鍏�)閬搁爡(xi脿ng)B姝ｇ⒑銆�

63.瑭插叕鍙哥偤瀵�(sh铆)鐝�(xi脿n)2020骞寸殑鍒╂饯瑷�(j矛)鍔冪洰妯�(bi膩o)锛�2020骞村害鐨勮拷鍔犲閮ㄨ硣閲戦渶瑕侀噺鐐�()鍏�銆�

A.30000

B.367500

C.435000

D.97500

銆愮瓟妗堛€慉

銆愯В鏋愩€戣拷鍔犺硣閲戦渶瑕侀噺=闋�(y霉)瑷�(j矛)骞村害閵峰敭澧炲姞椤�×(鍩烘湡鏁忔劅璩囩敘(ch菐n)绺介/鍩烘湡閵峰敭椤�-鍩烘湡鏁忔劅璨�(f霉)鍌电附椤�/鍩烘湡閵峰敭椤�)-闋�(y霉)瑷�(j矛)骞村害鐣欏瓨鏀剁泭鐨勫鍔犻2020骞撮渶瑕佽拷鍔犲閮ㄨ硣閲戦渶瑕侀噺=(7500000-6750000)×(4725000÷6750000-810000÷6750000)-1350000×(1-70%)=30000(鍏�)

64.鍦ㄥ叾浠栨浠朵笉璁婃檪(sh铆)锛岃┎鍏徃鐐轰簡淇濊瓑2020骞村害瀵�(sh铆)鐝�(xi脿n)鍑堝埄娼ゆ瘮2019骞村害澧為暦10%锛岀敳鐢�(ch菐n)鍝佸柈浣嶈畩鍕�(d貌ng)鎴愭湰鎳�(y墨ng)闄嶄綆鍒�()鍏�銆�

A.81

B.83.55

C.85.45

D.86.67

銆愮瓟妗堛€慏

銆愯В鏋愩€�2020骞磋▓(j矛)鍔冨(sh铆)鐝�(xi脿n)鐨勫噲鍒╂饯=1125000×(1+10%)=1237500(鍏�);闋�(y霉)瑷�(j矛)鍒╂饯绺介=1237500÷(1-25%)=1650000(鍏�);鍠綅閭婇殯璨㈢嵒(xi脿n)=(1650000+1200000)÷45000=63.33(鍏�);鍠綅璁婂嫊(d貌ng)鎴愭湰=150-63.33=86.67(鍏�)锛岄伕闋�(xi脿ng)D姝ｇ⒑銆�

(浜�)鐢插叕鍙哥偤澧炲€肩▍涓€鑸磵绋呬汉锛岀櫦(f膩)鐢熺殑鏈夐棞(gu膩n)缍�(j墨ng)婵�(j矛)妤�(y猫)鍕�(w霉)濡備笅锛�

(1)鐢插叕鍙镐簬2020骞�1鏈�1鏃ユ寮忓嫊(d貌ng)宸ヨ垐寤轰竴妫熻睛鍏〒锛岀敳鍏徃鐐哄缓閫犺睛鍏〒浜庣暥(d膩ng)鏃ュ彇寰楀皥闁€鍊熸2000钀厓锛屽€熸鏈熼檺鐐�3骞�锛屽勾鍒╃巼鐐�6%锛屽彟澶栧湪2020骞�7鏈�1鏃ュ彇寰楀皥闁€鍊熸4000钀厓锛屽€熸鏈熼檺鐐�5骞�锛屽勾鍒╃巼鐐�7%锛屽€熸鍒╂伅鎸夊勾鏀粯銆傞枒缃€熸璩囬噾鐢ㄤ簬鍥哄畾鏀剁泭?zh猫n)願诡嚝鍞愯皶椤縔锛岃┎鐭湡鎶曡硣鏈堟敹鐩婄巼鐐�0.5%銆�

(2)2021骞村缓瑷�(sh猫)涓�锛岀敱浜庡皥闁€鍊熸宸茬稉(j墨ng)鐢ㄥ畬锛岄枊濮嬪崰鐢ㄤ竴鑸€熸銆傛湁鍏╃瓎锛氫竴鏄�2020骞�7鏈�1鏃ョ櫦(f膩)琛屽叕鍙稿偟鍒�1000钀厓锛屾湡闄愮偤5骞达紝骞村埄鐜�8%锛屼簩鏄�2021骞�1鏈�1鏃ュ彇寰楃殑闀锋湡鍊熸2000钀厓锛屾湡闄愮偤3骞�锛屽勾鍒╃巼鐐�6%锛屽埌鏈熼倓鏈�锛屾寜骞存敮浠樺埄鎭�銆傚崰鐢ㄧ殑鍏╃瓎涓€鑸€熸闄ょ敤浜庤睛鍏〒鐨勫缓閫犲锛屾矑鏈夌敤浜庡叾浠栫鍚堣硣鏈寲姊濅欢鐨勮硣鐢�(ch菐n)鐨勮臣寤烘垨鑰呯敓鐢�(ch菐n)娲诲嫊(d貌ng)銆傚伐绋嬩簬2022骞�3鏈�31鏃ュ缓閫犲畬鎴�銆�

(3)鐢插叕鍙哥偤寤洪€犺┎杈﹀叕妯撶殑鏀嚭濡備笅锛�2020骞�1鏈�1鏃ユ敮鍑�1500钀厓锛�2020骞�7鏈�1鏃ユ敮鍑�2500钀厓锛�2021骞�1鏈�1鏃ユ敮鍑�1500钀厓锛�2021骞�7鏈�1鏃ユ敮鍑�1100钀厓锛�2021骞�12鏈�1鏃ユ敮鍑�2400钀厓銆�

鏍规摎(j霉)涓婅堪璩囨枡锛屽洖绛斾互涓嬪晱椤岋細

65.鐢插叕鍙�2020骞村害灏堥杸鍊熸闁戠疆鏀剁泭鐐�()钀厓銆�

A.60

B.80

C.65

D.75

銆愮瓟妗堛€慏

銆愯В鏋愩€�2020骞寸煭鏈熸姇璩囨敹鐩�=500×0.5%×6+2000×0.5%×6=75(钀厓)锛岄伕闋�(xi脿ng)D姝ｇ⒑銆�

66.鐢插叕鍙�2020骞村害鍥犲崰鐢ㄥ皥闁€鍊熸锛屾噳(y墨ng)璩囨湰鍖栫殑鍒╂伅璨�(f猫i)鐢ㄧ偤()钀厓銆�

A.200

B.185

C.245

D.260

銆愮瓟妗堛€態

銆愯В鏋愩€�2020骞村皥闁€鍊熸鍒╂伅閲戦=2000×6%+4000×7%×6/12=260(钀厓)锛岀敳鍏徃2020骞寸殑鍒╂伅璩囨湰鍖栭噾椤�=260-75=185(钀厓)锛岄伕闋�(xi脿ng)B姝ｇ⒑銆�

67.鐢插叕鍙�2021骞村害鍥犲崰鐢ㄥ皥闁€鍊熸锛屾噳(y墨ng)璩囨湰鍖栫殑鍒╂伅璨�(f猫i)鐢ㄧ偤()钀厓銆�

A.400

B.385

C.200

D.185

銆愮瓟妗堛€態

銆愯В鏋愩€�2021骞村皥闁€鍊熸鍒╂伅閲戦=2000×6%+4000×7%=400(钀厓)锛�2021骞寸煭鏈熸姇璩囨敹鐩�=500×0.5%×6=15(钀厓)锛岀敳鍏徃2021骞村皥闁€鍊熸鐨勫埄鎭硣鏈寲閲戦=400-15=385(钀厓)锛岄伕闋�(xi脿ng)B姝ｇ⒑銆�

68.鐢插叕鍙�2021骞村害鍥犲崰鐢ㄤ竴鑸€熸锛屾噳(y墨ng)璩囨湰鍖栫殑鍒╂伅璨�(f猫i)鐢ㄧ偤()钀厓銆�

A.33.35

B.0

C.200

D.35

銆愮瓟妗堛€慉

銆愯В鏋愩€�2021骞村崰鐢ㄤ竴鑸€熸鏀嚭鐨勫姞娆�(qu谩n)骞冲潎鏁�(sh霉)=600×6/12+2400×1/12=500(钀厓)锛屼竴

鑸€熸鐨勮硣鏈寲鐜�=(1000×8%+2000×6%)/(2000+1000)=6.67%锛�2021骞翠竴鑸€熸璩囨湰鍖栧埄鎭�=500×6.67%=33.35(钀厓)锛岄伕闋�(xi脿ng)A姝ｇ⒑銆�

榛�(di菐n)鎿婁笅杓�>>绋呭嫏(w霉)甯骞寸湡椤屽強绛旀瑙ｆ瀽

2024骞寸▍鍕�(w霉)甯€冨墠璩囨枡骞茶波鍚堥泦

2024骞寸▍鍕�(w霉)甯€冭│鎴愮妇鍏竷鏅�(sh铆)闁撻爯(y霉)瑷�(j矛)鍦�12鏈�锛岃€冪敓鍙互鍦ㄦ枃绔犻爞閮ㄤ俊鎭瑒 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�锛屾煡鍒嗗叆鍙ｉ枊閫氬悗锛屾垜鍊戞渻(hu矛)鍙婃檪(sh铆)鎻愰啋澶у2024骞寸▍鍕�(w霉)甯煡鍒嗘檪(sh铆)闁撱€侀牁(l菒ng)璀夋檪(sh铆)闁撶瓑閲嶈淇℃伅锛侀粸(di菐n)鎿婃煡鐪嬭┏鎯�>>2024骞村悇鍦扮▍鍕�(w霉)甯垚绺炬煡瑭㈡檪(sh铆)闁撳強鍏ュ彛鍖附锛屽収(n猫i)瀹规寔绾�(x霉)鏇存柊銆�

浠ヤ笂鍏�(n猫i)瀹规槸“鑰冨悗鐧�(f膩)甯�2024骞存敞鍐�(c猫)绋呭嫏(w霉)甯€冭│鐪熼绛旀锛屽姪鍔涗及鍒�”鐩搁棞(gu膩n)浠嬬垂锛佹垜鍊戝強鏅�(sh铆)鐐鸿€冪敓鎻愪緵2024骞寸▍鍕�(w霉)甯€冨墠鍗侀爜绱�銆佹ā鎿│鍗�銆佹骞磋€冭│鐪熼鍙婄瓟妗堣В鏋�锛岃€冪敓鍙粸(di菐n)鎿婁笅鏂规寜閳�鍏嶈不(f猫i)涓嬭級瀛�(xu茅)缈�(x铆)銆�