2024骞翠竴绱氶€犲児甯€婇€犲児绠$悊銆嬭€冭│鐪熼鍙婄瓟妗�21-30椤�



2024骞翠竴绱氶€犲児甯€婂缓瑷伐绋嬮€犲児绠$悊銆嬭€冭│鐪熼鍙婄瓟妗堢従(xi脿n)宸茬櫦(f膩)甯�銆傞毃钁楁湰骞村害鑰冭│鐨勫湏婊跨祼鏉�锛岀偤浜嗗公鍔╄€冪敓鍊戞洿濂藉湴浜嗚В鑷繁鐨勮€冭│鎯呮硜锛屽苟鐐烘帴涓嬩締鐨勫倷鑰冩彁渚涙柟鍚戯紝灏忕法鐗瑰湴灏囥€婂缓瑷伐绋嬮€犲児绠$悊銆�21-30椤岀湡椤屽強瑭崇窗绛旀瑙f瀽閫茶浜嗘暣鐞�銆傜劇璜栦綘鏄墰鍓涜€冨畬鐨勮€冪敓锛岄倓鏄簴鍌欐姇鍏ュ倷鑰冪殑鏂颁汉锛岄兘鑳藉湪閫欓噷鎵惧埌閬╁悎浣犵殑瀛哥繏璩囨枡銆�
婧Θ鎻愮ず锛�2024骞翠竴绱氶€犲児甯€冭│鎴愮妇灏囦簬2025骞�1鏈堜笂鏃叕甯�銆傚缓璀板ぇ瀹朵娇鐢ㄦ枃绔犱笂鏂�“ 鍏嶈不闋愮磩鐭俊鎻愰啋”鏈嶅嫏锛屽強鏅傜嵅鍙栨垚绺炬煡瑭�銆佽瓑鏇搁牁鍙栫瓑鑰冨悗閲嶈绡€(ji茅)榛炰俊鎭�锛�
2024骞翠竴绱氶€犲児甯€婇€犲児绠$悊銆�21-30椤岃€冭│鐪熼鍙婄瓟妗堝涓嬶細
21.鍍呰€冩叜鍠竴鍥犵礌灏嶈硣閲戝競鍫翠腑鍒╃巼鐨勫奖闊�锛屾渻灏庤嚧鍒╃巼涓嬮檷鐨勬儏褰㈡槸( )銆�
A.绀炬渻骞冲潎鍒╃巼涓婂崌
B.璩囬噾浣跨敤棰ㄩ毆澧炲ぇ
C.绀炬渻閫氳波鑶ㄨ劰鐜囦笂鍗�
D.璩囬噾渚涢亷浜庢眰鐙€娉佸姞鍔�
鏌ョ湅绛旀瑙f瀽
銆愮瓟妗堛€慏
銆愯В鏋愩€戝奖闊垮埄鐜囩殑涓昏鍥犵礌銆傚埄鐜囩殑楂樹綆涓昏鐢变互涓嬪洜绱犳焙瀹�:
1)绀炬渻骞冲潎鍒╂饯鐜�銆傞€氬父鎯呮硜涓�锛屽钩鍧囧埄娼ょ巼鏄埄鐜囩殑鏈€楂樼晫闄愩€傚洜鐐哄埄鎭槸鍒╂饯鍒嗛厤鐨勭祼鏋�锛屽鏋滃埄鐜囬珮浜庡埄娼ょ巼锛屽€熸浜烘姇璩囧悗鐒″埄鍙湒锛屼篃灏变笉鏈冨€熸浜嗐€�
2)鍊熻哺璩囨湰渚涙眰鎯呮硜銆傚埄鎭槸浣跨敤璩囬噾鐨勪唬鍍�(鍍规牸),鍙椾緵姹傞棞绯荤殑褰遍熆锛屽湪骞冲潎鍒╂饯鐜囦笉璁婄殑鎯呮硜涓嬶紝鍊熻哺璩囨湰渚涢亷浜庢眰锛屽埄鐜囦笅闄嶏紱鍙嶄箣锛屽埄鐜囦笂鍗�銆�
3)鍊熻哺棰ㄩ毆銆傚€熷嚭璩囨湰瑕佹壙鎿斾竴瀹氶ⅷ闅�锛岃€岄ⅷ闅殑澶у皬鏈冨奖闊垮埄鐜囩殑娉㈠嫊銆傞ⅷ闅秺澶�锛屽埄鐜囦篃灏辫秺楂樸€�
4)閫氳波鑶ㄨ劰銆傞€氳波鑶ㄨ劰灏嶅埄鐜囩殑娉㈠嫊鏈夌洿鎺ュ奖闊�锛屽鏋滆硣閲戣捕鍊煎箙搴﹁秴閬庡悕缇╁埄鐜囷紝寰€寰€鏈冧娇瀵﹂殯鍒╃巼鐒″舰涓垚鐐鸿矤鍊笺€�
5)鍊熻哺鏈熼檺銆傚€熸鏈熼檺闀凤紝涓嶅彲闋愯鍥犵礌澶�锛岄ⅷ闅ぇ锛屽埄鐜囦篃灏遍珮锛涘弽涔嬶紝鍒╃巼灏变綆銆�
銆愯€冮粸渚嗘簮銆戠4绔犵1绡€(ji茅)
22.鏌愰爡闀锋湡鍊熸鏈堝埄鐜囩偤0.5%锛屾寜鏈堝京鍒╄▓鎭紝姣忓搴︿粯鎭竴娆�锛岃嫢浼佹キ(y猫)鍊熸5000钀厓锛屽墖姣忔鎳夋敮浠樼殑鍒╂伅鏄�( )钀厓
A.75.00
B.75.38
C.76.70
D.71.10
鏌ョ湅绛旀瑙f瀽
銆愮瓟妗堛€態
銆愯В鏋愩€�5000*[(1+0.5%)3-1]=75.38钀厓
銆愯€冮粸渚嗘簮銆戠4绔犵1绡€(ji茅)
23.鏌愪紒妤�(y猫)骞村垵寰為妧琛屽€熷叆涓€绛嗚硣閲�锛屽勾鍒╃巼4%锛屾寜骞村京鍒╄▓鎭�锛屽€熸鍚庣殑绗�3骞村垵闇€涓€娆℃€ч倓鏈粯鎭�600钀厓锛屽墖浼佹キ(y猫)鍊熸鐨勬湰閲戞槸( )钀厓銆�
A.512.88
B.530.77
C.533.40
D.554.73
鏌ョ湅绛旀瑙f瀽
銆愮瓟妗堛€慏
銆愯В鏋愩€慞=F/(1+i)n=600/(1+4%)2=554.733钀厓
銆愯€冮粸渚嗘簮銆戠4绔犵1绡€(ji茅)
24.鏌愬伐绋嬮爡鐩�锛屽缓瑷湡鐐哄叐骞�锛屾瘡骞村垵鍒嗗垾璨告1000钀拰800钀紝骞村埄鐜囩偤9%銆傞亱鐕熸湡鍓嶄簲骞存瘡骞存湭璨告200钀厓锛屽勾鍒╃巼鐐�7%銆備互涓婅哺娆炬寜鐓у京鍒╄▓鎭紝閬嬬嚐鏈熺鍏勾骞存湯鏈伅涓€娆¢倓娓�锛屽墖闇€瑕佷竴娆℃€ч倓娆�( )钀厓銆�
A.5513.86
B.鏆己
C.鏆己
D.鏆己
鏌ョ湅绛旀瑙f瀽
銆愮瓟妗堛€慉
銆愯В鏋愩€�1000*(F/P锛�9%锛�10)+800*(F/P锛�9%锛�9)+200*(F/A锛�7%锛�5)*(F/P锛�7%锛�3)
=1000*(1+9%)10+800*(1+9%)9+[200*(1+7%)5-1/7%]*(1+7%)3=5513.86銆�
銆愯€冮粸渚嗘簮銆戠4绔犵1绡€(ji茅)
25.鏌愰爡鐩▓绠楁湡8骞达紝寤鸿ō鏈�1骞�锛屽缓瑷湡骞村垵鎶曡硣2000钀€傞亱鐕熸湡鍚勫勾骞存湯鍑堢従(xi脿n)閲戞祦閲�400钀�锛岃嫢鍩烘簴鏀剁泭鐜囩偤5%锛屽墖瑭查爡鐩噲鐝�(xi脿n)閲戝€煎拰闈滄厠(t脿i)鎶曡硣鍥炴敹鏈熷垎鍒ユ槸( )銆�
A.204.333钀厓鍜�6骞�
B.鏆己鍜�6骞�
C.鏆己鍜�5骞�
D.鏆己鍜�5骞�
鏌ョ湅绛旀瑙f瀽
銆愮瓟妗堛€慉
銆愯В鏋愩€慛PV=-2000+400*(F/A锛�5%锛�7)*(P/F锛�5%锛�8)
=-2000+400*{[(1.05-1)/0.05]/1.057}=204.333(钀厓)
2000/400=5(骞�)锛岄潨鎱�(t脿i)鎶曡硣鍥炴敹鏈熺偤閬嬬嚐鏈熺5骞达紝瑷堢畻鏈熺6骞�銆�
銆愯€冮粸渚嗘簮銆戠4绔犵2绡€(ji茅)
26.鏌愬缓瑷爡鐩€茶涓嶇⒑瀹氬垎鏋愭檪锛岄姺鍞柈鍍圭偤150鍏�/浠�锛屽勾姝e父鐢㈤姺閲忕偤60钀欢锛岃嫢骞村浐瀹氭垚鏈偤800钀厓锛屽柈浣嶅彲璁婃垚鏈偤100鍏�锛屽柈浣嶇敘鍝侀姺鍞▍閲戝強闄勫姞鐐�5鍏�锛屽墖浠ラ姺鍞柈鍍硅〃绀虹殑鐩堣櫑骞宠 榛炵偤( )銆�
A.118.33
B.鏆己
C.鏆己
D.鏆己
鏌ョ湅绛旀瑙f瀽
銆愮瓟妗堛€慉
銆愯В鏋愩€戠敤鐢㈤噺琛ㄧず鐨勭泩铏у钩琛¢粸BEP(Q)=骞村浐瀹氱附鎴�/(鏈柈浣嶇敘鍝侀姺鍞児鏍�-鍠綅鐢㈠搧鍙畩鎴愭湰-鍠綅鐢㈠搧閵峰敭绋呴噾鍙婇檮鍔�)
60钀�=800钀�/(P-100-5)=118.33銆�
銆愯€冮粸渚嗘簮銆戠4绔犵2绡€(ji茅)
27.鏌愬児鍊煎伐绋嬫噳鐢ㄥ皪璞℃湁鍥涢爡鍔熻兘锛屽叾鍔熻兘鍍瑰€煎拰鍔熻兘鐝�(xi脿n)瀵︽垚鏈涓嬭〃鎵€绀�锛岃嫢浠ュ姛鑳藉児鍊肩偤瑭曞児妯欐簴锛屽墖鎳夊劒(y艒u)鍏堟敼閫茬殑鍔熻兘鏄�( )銆�
A.F1
B.F2
C.F3
D.F4
鏌ョ湅绛旀瑙f瀽
銆愮瓟妗堛€態
銆愯В鏋愩€� 鎳夌磵绋呴=10000/(1+9%)×9%-2060/(1+3%)×3%-600=165.69钀厓銆�
銆愯€冮粸渚嗘簮銆戠涓€绔� 绗笁绡€(ji茅) 绋呴噾 P14-16
28.鎸夌収鍍瑰€煎伐绋嬬殑宸ヤ綔绋嬪簭锛屽皪鍍瑰€煎伐绋嬫噳鐢ㄥ皪璞¢€茶鍔熻兘瀹氱京锛屽爆浜�( )闅庢鐨勫伐浣滃収瀹广€�
A.婧栧倷
B.鍒嗘瀽
C.鍓�(chu脿ng)鏂�
D.瀵︽柦
鏌ョ湅绛旀瑙f瀽
銆愮瓟妗堛€態
銆愯В鏋愩€戞牴鎿�(j霉)鍍瑰€煎伐绋嬪伐浣滅▼搴�锛屽垎鏋愰殠娈电殑宸ヤ綔姝ラ鏈夋敹闆嗘暣鐞嗚硣鏂欍€佸姛鑳藉畾缇�銆佸姛鑳芥暣鐞嗐€佸姛鑳借⿻鍍�銆�
銆愯€冮粸渚嗘簮銆戠4绔犵3绡€(ji茅)
29.鎶曡硣闋呯洰璩囬噾鏈噾鍒跺害瑕�(gu墨)瀹�锛屼互宸ユキ(y猫)鐢㈡瑠锛岄潪灏堝埄鎶€琛撳児鍑鸿硣鐨勫崰鎶曡硣闋呯洰璩囨湰閲戠附椤嶇殑鏈€楂樻瘮渚嬫槸( )銆�
A.10%
B.15%
C.20%
D.30%
鏌ョ湅绛旀瑙f瀽
銆愮瓟妗堛€慍
銆愯В鏋愩€戦爡鐩硣鏈噾鍙互鐢ㄨ波骞e嚭璩�锛屼篃鍙互鐢ㄥ鐗┿€佸伐妤�(y猫)鐢㈡瑠銆侀潪灏堝埄鎶€琛�銆佸湡鍦颁娇鐢ㄦ瑠浣滃児鍑鸿硣銆備互宸ユキ(y猫)鐢㈡瑠銆侀潪灏堝埄鎶€琛撲綔鍍瑰嚭璩囩殑姣斾緥涓嶅緱瓒呴亷鎶曡硣闋呯洰璩囨湰閲戠附椤嶇殑20%銆�
銆愯€冮粸渚嗘簮銆戠5绔犵1绡€(ji茅)
30.鏌愪紒妤�(y猫)绉熷叆涓€闋呰硣鐢㈢敤浜庣敓鐢㈡椿鍕曪紝绉熻硟璩囩敘鍍瑰€�200钀厓锛屽勾绉熼噾22.5钀厓锛屼紒妤�(y猫)鎵€寰楃▍25%锛屽墖瑭查爡璩囬噾鐨勭璩冩垚鏈巼鏄�( )銆�
A.8.44%
B.11.25%
C.14.06%
D.15.00%
鏌ョ湅绛旀瑙f瀽
銆愮瓟妗堛€慉
銆愯В鏋愩€�22.5*(1-25%)/200=8.44%
銆愯€冮粸渚嗘簮銆戠5绔犵1绡€(ji茅)
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