2020涓礆缍�(j墨ng)婵熷斧銆婄稉(j墨ng)婵熷熀绀�(ch菙)銆嬬珷绡€(ji茅)鐭ヨ瓨榛炴垚鏈嚱鏁�(sh霉)鑸囨垚鏈洸绶�


鐩搁棞(gu膩n)鎺ㄨ枽锛�2020骞翠腑绱氱稉(j墨ng)婵熷斧銆婄稉(j墨ng)婵熷熀绀�(ch菙)銆嬬珷绡€(ji茅)璎涚京鍖附
銆愯€冮粸鍏€戞垚鏈拰鍒╂饯鐨勫惈缇�
鎴愭湰鍙堢ū鐐虹敓鐢�(ch菐n)璨荤敤锛屾槸浼佹キ(y猫)鍦ㄧ敓鐢�(ch菐n)缍�(j墨ng)鐕熼亷绋嬩腑鎵€鏀粯鐨勭墿璩�(zh矛)璨荤敤鍜屼汉宸ヨ不鐢�銆傚叾鏈夐棞(gu膩n)鐨勬蹇靛涓嬭〃鎵€绀猴細
鎴愭湰鍜屽埄娼�
銆愭噳(y墨ng)鐢ㄨ垑渚嬨€戝亣瀹氬妷鑰佸斧姣忓勾鑺辫不 400000 鍏冪璩冩埧灞嬮枊鑺卞簵锛屽勾绲�锛屽緸閵峰敭涓墍鐛叉瘺鍒�(鎵f帀浜嗕竴浜涚洿鎺ヨ不鐢�锛屼笉鍖呭惈鎴垮眿绉熻硟璨�)鐐� 500000 鍏冦€傚亣瀹氫笉鑰冩叜鍏朵粬鍥犵礌锛岃珛鍥炵瓟涓嬪垪鍟忛锛�
(1)寰為’鎴愭湰鐨勮搴︾湅锛屽妷鑰佸斧璩轰簡澶氬皯閷�?
銆愬垎鏋愩€�500000-400000=100000 鍏�
(2)寰為毐鎴愭湰鐨勮搴︾湅锛屽妷鑰佸斧璩轰簡澶氬皯閷�?鍋囧畾甯傚牬鍒╃巼鐐� 10%锛屽妷鑰佸斧寰炰簨鍏朵粬鑱锋キ(y猫)鎵€鑳界嵅寰楃殑鏈€楂樻敹
鍏ユ槸 200000 鍏� 锛屼笉鑰冩叜鍏朵粬鍥犵礌銆�
銆愬垎鏋愩€戞湰椤岃€冩叜鐨勯毐鎴愭湰鏈夊叐闋咃細
(1)鍔夎€佸斧寰炰簨鍏朵粬鑱锋キ(y猫)鎵€鐛插緱鐨勬渶楂樻敹鍏� 200000 鍏冩槸姝e父鍒╂饯锛屼篃灞簬闅辨垚鏈�銆�
(2)绉熻硟鎴垮眿鏀粯鐨勭閲戝柂澶辩殑鍒╂伅鏀剁泭锛�400000×10%=40000 鍏冿紝闅辨垚鏈悎瑷�=200000+40000=240000 鍏�
闅辨垚鏈拰椤垚鏈悎瑷�=240000+400000=640000 鍏�锛岀稉(j墨ng)婵熷埄娼�=500000-640000=-140000 鍏冨緸闅辨垚鏈殑瑙掑害鐪�锛屽妷鑰佸斧涓嶅儏娌掓湁璩洪將锛屽弽鑰岃碃浜嗛將銆�
銆愪緥椤岋細2018 骞村柈閬搁銆戦棞(gu膩n)浜庢垚鏈殑瑾硶锛屾纰虹殑鏄�()
A銆佷紒妤�(y猫)鐨勭附鎴愭湰鐢辨墍鏈夌殑椤垚鏈拰闅辨垚鏈叡鍚屾(g貌u)鎴�
B銆侀毐鎴愭湰鏄寚浼佹キ(y猫)璩艰卜鐨勭敓鐢�(ch菐n)瑕佺礌鎵€瀵﹂殯鏀粯鐨勮波骞f敮鍑�
C銆佷紒妤�(y猫)鐨勭稉(j墨ng)婵熷埄娼ゅ寘鎷甯稿埄娼�
D銆侀毐鎴愭湰鏄寚浼佹キ(y猫)绉熺敤鐨勭敓鐢�(ch菐n)瑕佺礌鎵€瀵﹂殯鏀粯鐨勮波骞f敮鍑�
銆愮瓟妗堛€慉
銆愯В鏋愩€戜紒妤�(y猫)鐨勭附鎴愭湰鍖呮嫭椤垚鏈拰闅辨垚鏈叐椤烇紝A 闋呮纰�;椤垚鏈槸鎸囦紒妤�(y猫)璩艰卜鎴栫鐢ㄧ敓鐢�(ch菐n)瑕佺礌鎵€瀵﹂殯
鏀粯鐨勮波骞f敮鍑�锛孊 闋呫€丏 闋呴尟瑾�;浼佹キ(y猫)鐨勭稉(j墨ng)婵熷埄娼や笉鍖呮嫭姝e父鍒╂饯锛孋 闋呴尟瑾�銆�
銆愯€冮粸涓冦€戞垚鏈嚱鏁�(sh霉)
涓€銆佹垚鏈嚱鏁�(sh霉)鐨勫惈缇╁拰椤炲瀷
鎴愭湰鍑芥暩(sh霉)灏辨槸琛ㄧず浼佹キ(y猫)绺芥垚鏈垏鐢�(ch菐n)閲忎箣闁撻棞(gu膩n)绯荤殑鍏紡锛屽垎鐐虹煭鏈熸垚鏈嚱鏁�(sh霉)鍜岄暦鏈熸垚鏈嚱鏁�(sh霉)
銆愭噳(y墨ng)鐢ㄨ垑渚嬨€戝亣瀹氬妷鑰佸斧姣忓勾鑺辫不 400000 鍏冪璩冩埧灞嬮枊鑺卞簵锛屽勾绲�锛屽緸閵峰敭涓墍鐛叉瘺鍒�(鎵f帀浜嗕竴浜涚洿鎺ヨ不鐢�锛屼笉鍖呭惈鎴垮眿绉熻硟璨�)鐐� 500000 鍏�銆傚亣瀹氫笉鑰冩叜鍏朵粬鍥犵礌锛岃珛鍥炵瓟涓嬪垪鍟忛锛�
(1)寰為’鎴愭湰鐨勮搴︾湅锛屽妷鑰佸斧璩轰簡澶氬皯閷�?
銆愬垎鏋愩€�500000-400000=100000 鍏�
(2)寰為毐鎴愭湰鐨勮搴︾湅锛屽妷鑰佸斧璩轰簡澶氬皯閷�?鍋囧畾甯傚牬鍒╃巼鐐� 10%锛屽妷鑰佸斧寰炰簨鍏朵粬鑱锋キ(y猫)鎵€鑳界嵅寰楃殑鏈€楂樻敹
鍏ユ槸 200000 鍏� 锛屼笉鑰冩叜鍏朵粬鍥犵礌銆�
銆愬垎鏋愩€戞湰椤岃€冩叜鐨勯毐鎴愭湰鏈夊叐闋咃細
(1)鍔夎€佸斧寰炰簨鍏朵粬鑱锋キ(y猫)鎵€鐛插緱鐨勬渶楂樻敹鍏� 200000 鍏冩槸姝e父鍒╂饯锛屼篃灞簬闅辨垚鏈�銆�
(2)绉熻硟鎴垮眿鏀粯鐨勭閲戝柂澶辩殑鍒╂伅鏀剁泭锛�400000×10%=40000 鍏冮毐鎴愭湰鍚堣▓=200000+40000=240000 鍏�
闅辨垚鏈拰椤垚鏈悎瑷�=240000+400000=640000 鍏�銆傜稉(j墨ng)婵熷埄娼�=500000-640000=-140000 鍏冨緸闅辨垚鏈殑瑙掑害鐪�锛屽妷鑰佸斧涓嶅儏娌掓湁璩洪將锛屽弽鑰岃碃浜嗛將銆�
銆愪緥椤岋細2018 骞村柈閬搁銆戦棞(gu膩n)浜庢垚鏈殑瑾硶锛屾纰虹殑鏄�()
A銆佷紒妤�(y猫)鐨勭附鎴愭湰鐢辨墍鏈夌殑椤垚鏈拰闅辨垚鏈叡鍚屾(g貌u)鎴�
B銆侀毐鎴愭湰鏄寚浼佹キ(y猫)璩艰卜鐨勭敓鐢�(ch菐n)瑕佺礌鎵€瀵﹂殯鏀粯鐨勮波骞f敮鍑�
C銆佷紒妤�(y猫)鐨勭稉(j墨ng)婵熷埄娼ゅ寘鎷甯稿埄娼�
D銆侀毐鎴愭湰鏄寚浼佹キ(y猫)绉熺敤鐨勭敓鐢�(ch菐n)瑕佺礌鎵€瀵﹂殯鏀粯鐨勮波骞f敮鍑�
銆愮瓟妗堛€慉
銆愯В鏋愩€戜紒妤�(y猫)鐨勭附鎴愭湰鍖呮嫭椤垚鏈拰闅辨垚鏈叐椤�锛孉 闋呮纰�;椤垚鏈槸鎸囦紒妤�(y猫)璩艰卜鎴栫鐢ㄧ敓鐢�(ch菐n)瑕佺礌鎵€瀵﹂殯
鏀粯鐨勮波骞f敮鍑猴紝B 闋�銆丏 闋呴尟瑾�;浼佹キ(y猫)鐨勭稉(j墨ng)婵熷埄娼や笉鍖呮嫭姝e父鍒╂饯锛孋 闋呴尟瑾�銆�
銆愯€冮粸涓冦€戞垚鏈嚱鏁�(sh霉)
涓€銆佹垚鏈嚱鏁�(sh霉)鐨勫惈缇╁拰椤炲瀷
鎴愭湰鍑芥暩(sh霉)灏辨槸琛ㄧず浼佹キ(y猫)绺芥垚鏈垏鐢�(ch菐n)閲忎箣闁撻棞(gu膩n)绯荤殑鍏紡锛屽垎鐐虹煭鏈熸垚鏈嚱鏁�(sh霉)鍜岄暦鏈熸垚鏈嚱鏁�(sh霉)
浜�銆佹焙瀹氱煭鏈熸垚鏈畩鍕曠殑涓昏鍥犵礌
姹哄畾鐭湡鎴愭湰璁婂嫊鐨勫洜绱� 琛� 3-6
銆愯€冮粸鎻愮ず銆戞焙瀹氱煭鏈熸垚鏈畩鍕曠殑鍥犵礌鏈濊憲鏈夊埄浜庝紒妤�(y猫)鐨勬柟鍚戣畩鍖�锛屽墖鐭湡鎴愭湰浣�锛屽弽涔嬩害鐒躲€備緥濡傜敓鐢�(ch菐n)璩�
鏂欏児鏍兼彁楂�锛屼笉鍒╀簬浼佹キ(y猫)锛岀煭鏈熸垚鏈渻鎻愰珮;鐢熺敘(ch菐n)鐜囨彁楂樻湁鍒╀簬浼佹キ(y猫)锛屽墖鐭湡鎴愭湰鏈冧笅闄�銆�
涓夈€佺煭鏈熸垚鏈嚱鏁�(sh霉)鍒嗘瀽
(涓€)鐭湡绺芥垚鏈�銆佸钩鍧囨垚鏈�
(浜�)閭婇殯鎴愭湰 MC
閭婇殯鎴愭湰鏄寚澧炲姞涓€鍊嬪柈浣嶇敘(ch菐n)閲忔檪绺芥垚鏈殑澧炲姞椤嶃€傜敱浜庣煭鏈熷収(n猫i)鍥哄畾鎴愭湰鏄父鏁�(sh霉)锛屼笉鍙楃敘(ch菐n)閲忕殑褰遍熆锛屽洜鑰岄倞闅涙垚鏈篃灏辨槸鎸囩敘(ch菐n)閲忚畩鍕曞紩璧风殑鍙畩鎴愭湰鐨勮畩鍕曘€�
閭婇殯鎴愭湰 MC=
銆愪緥椤岋細2017 骞村柈閬搁銆戞煇浼佹キ(y猫)鍦ㄧ煭鏈熷収(n猫i)锛岀暥(d膩ng)鐢�(ch菐n)閲忕偤 3 鍊嬪柈浣嶆檪锛岀附鎴愭湰鐐� 2100 鍏冿紝鐣�(d膩ng)鐢�(ch菐n)閲忓闀峰埌 4 鍊嬪柈
浣嶆檪锛屽钩鍧囩附鎴愭湰鐐� 562.5 鍏�锛屽墖瑭蹭紒妤�(y猫)姝ゆ檪鐨勯倞闅涙垚鏈槸()鍏�銆�
A. 100 B. 200 C. 150 D. 250
銆愮瓟妗堛€慍
銆愯В鏋愩€戦倞闅涙垚鏈槸鎸囩敘(ch菐n)閲忓鍔犱竴鍊嬪柈浣嶆檪绺芥垚鏈殑澧炲姞鏁�(sh霉) 銆傜敘(ch菐n)閲忕偤 4 鍊嬪柈浣嶆檪绺芥垚鏈�=骞冲潎鎴愭湰 562.5鈺�4=2250 鍏�锛岄倞闅涙垚鏈�=2250-2100=150 鍏�
銆愯€冮粸鍏€戞垚鏈洸绶�
1.绺芥垚鏈� TC銆佺附鍥哄畾鎴愭湰 TFC 鍜岀附鍙畩鎴愭湰 TVC 鏇茬窔
銆愪緥椤岋細澶氶伕椤� 銆戦棞(gu膩n)浜庡悇绋煭鏈熸垚鏈洸绶氳畩鍕曡(gu墨)寰嬬殑瑾硶锛岄尟瑾ょ殑鏈�()
A. 绺芥垚鏈洸绶氬拰绺藉彲璁婃垚鏈洸绶氱浉浜や簬鏌愪竴榛�
B. 绺藉彲璁婃垚鏈洸绶氬緸绺辫桓涓€鍊嬫埅榛炲嵆鐢�(ch菐n)閲忕偤闆舵檪绺芥垚鏈瓑浜庡浐瀹氭垚鏈殑閭e€嬮粸闁嬪锛屽苟闅ㄧ敘(ch菐n)閲忕殑澧炲姞鑰岄€愭涓婂崌
C. 绺藉浐瀹氭垚鏈洸绶氭槸骞宠浜庣副杌哥殑涓€姊濈洿绶�
D. 绺芥垚鏈洸绶氬拰绺藉浐瀹氭垚鏈洸绶氶毃钁楃敘(ch菐n)閲忓闀烽€愭几闈犺繎
E. 绺藉浐瀹氭垚鏈洸绶氬拰绺藉彲璁婃垚鏈洸绶氱殑璁婂嫊瑕�(gu墨)寰嬫槸涓€鑷寸殑
F.骞冲潎鍥哄畾鎴愭湰鏇茬窔鍜岄倞闅涙垚鏈洸绶氶兘鍏锋湁 U 褰㈢壒寰�
G.骞冲潎绺芥垚鏈洸绶氭瘮閭婇殯鎴愭湰鏇茬窔鏇存櫄鍒伴仈鏈€浣庨粸
H. 閭婇殯鎴愭湰绺芥槸楂樹簬骞冲潎鍥哄畾鎴愭湰
銆愮瓟妗堛€慉BCDEFH
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