鐩搁棞(gu膩n)鎺ㄨ枽锛�2020骞翠腑绱�(j铆)缍�(j墨ng)婵�(j矛)甯€婄稉(j墨ng)婵�(j矛)鍩虹(ch菙)銆嬬珷绡€(ji茅)璎涚京鍖附

銆愯€冮粸(di菐n)鍏€戞垚鏈拰鍒╂饯(r霉n)鐨勫惈缇�

鎴愭湰鍙堢ū鐐虹敓鐢�(ch菐n)璨�(f猫i)鐢�锛屾槸浼佹キ(y猫)鍦ㄧ敓鐢�(ch菐n)缍�(j墨ng)鐕�(y铆ng)閬�(gu貌)绋嬩腑鎵€鏀粯鐨勭墿璩�(zh矛)璨�(f猫i)鐢ㄥ拰浜哄伐璨�(f猫i)鐢ㄣ€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�(r霉n)

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(f猫i) 400000 鍏冪璩冩埧灞嬮枊(k膩i)鑺卞簵锛屽勾绲傦紝寰為姺鍞腑鎵€鐛叉瘺鍒�(鎵ｆ帀浜嗕竴浜涚洿鎺ヨ不(f猫i)鐢�锛屼笉鍖呭惈鎴垮眿绉熻硟璨�(f猫i))鐐� 500000 鍏�銆傚亣瀹氫笉鑰冩叜鍏朵粬鍥犵礌锛岃珛(q菒ng)鍥炵瓟涓嬪垪鍟�(w猫n)椤岋細

(1)寰為’鎴愭湰鐨勮搴︾湅锛屽妷鑰佸斧璩轰簡澶氬皯閷�(qi谩n)?

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�(qi谩n)?鍋囧畾甯傚牬(ch菐ng)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�(xi脿ng)锛�

(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(r霉n)锛屼篃灞簬闅辨垚鏈€�

(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�锛岄毐鎴愭湰鍚堣▓(j矛)=200000+40000=240000 鍏�

闅辨垚鏈拰椤垚鏈悎瑷�(j矛)=240000+400000=640000 鍏�锛岀稉(j墨ng)婵�(j矛)鍒╂饯(r霉n)=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�(m茅i)鏈夎澈閷�(qi谩n)锛屽弽鑰岃碃浜嗛將(qi谩n)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�(shu艒)娉曪紝姝ｇ⒑鐨勬槸()

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�(g貌u)璨�(m菐i)鐨勭敓鐢�(ch菐n)瑕佺礌鎵€瀵�(sh铆)闅涙敮浠樼殑璨ㄥ梗鏀嚭

C銆佷紒妤�(y猫)鐨勭稉(j墨ng)婵�(j矛)鍒╂饯(r霉n)鍖呮嫭姝ｅ父鍒╂饯(r霉n)

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�(sh铆)闅涙敮浠樼殑璨ㄥ梗鏀嚭

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�(xi脿ng)姝ｇ⒑;椤垚鏈槸鎸囦紒妤�(y猫)璩�(g貌u)璨�(m菐i)鎴栫鐢ㄧ敓鐢�(ch菐n)瑕佺礌鎵€瀵�(sh铆)闅�

鏀粯鐨勮波骞ｆ敮鍑�锛孊 闋�(xi脿ng)銆丏 闋�(xi脿ng)閷�(cu貌)瑾�;浼佹キ(y猫)鐨勭稉(j墨ng)婵�(j矛)鍒╂饯(r霉n)涓嶅寘鎷甯稿埄娼�(r霉n)锛孋 闋�(xi脿ng)閷�(cu貌)瑾ゃ€�

銆愯€冮粸(di菐n)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(zh菐ng)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(f猫i) 400000 鍏冪璩冩埧灞嬮枊(k膩i)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(f猫i)鐢�锛屼笉鍖呭惈鎴垮眿绉熻硟璨�(f猫i))鐐� 500000 鍏冦€傚亣瀹氫笉鑰冩叜鍏朵粬鍥犵礌锛岃珛(q菒ng)鍥炵瓟涓嬪垪鍟�(w猫n)椤岋細

(1)寰為’鎴愭湰鐨勮搴︾湅锛屽妷鑰佸斧璩轰簡澶氬皯閷�(qi谩n)?

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�(qi谩n)?鍋囧畾甯傚牬(ch菐ng)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�(xi脿ng)锛�

(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(r霉n)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▓(j矛)=200000+40000=240000 鍏�

闅辨垚鏈拰椤垚鏈悎瑷�(j矛)=240000+400000=640000 鍏冦€傜稉(j墨ng)婵�(j矛)鍒╂饯(r霉n)=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�(m茅i)鏈夎澈閷�(qi谩n)锛屽弽鑰岃碃浜嗛將(qi谩n)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�(shu艒)娉�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�(g貌u)璨�(m菐i)鐨勭敓鐢�(ch菐n)瑕佺礌鎵€瀵�(sh铆)闅涙敮浠樼殑璨ㄥ梗鏀嚭

C銆佷紒妤�(y猫)鐨勭稉(j墨ng)婵�(j矛)鍒╂饯(r霉n)鍖呮嫭姝ｅ父鍒╂饯(r霉n)

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�(sh铆)闅涙敮浠樼殑璨ㄥ梗鏀嚭

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�(xi脿ng)姝ｇ⒑;椤垚鏈槸鎸囦紒妤�(y猫)璩�(g貌u)璨�(m菐i)鎴栫鐢ㄧ敓鐢�(ch菐n)瑕佺礌鎵€瀵�(sh铆)闅�

鏀粯鐨勮波骞ｆ敮鍑�锛孊 闋�(xi脿ng)銆丏 闋�(xi脿ng)閷�(cu貌)瑾�;浼佹キ(y猫)鐨勭稉(j墨ng)婵�(j矛)鍒╂饯(r霉n)涓嶅寘鎷甯稿埄娼�(r霉n)锛孋 闋�(xi脿ng)閷�(cu貌)瑾�銆�

銆愯€冮粸(di菐n)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(zh菐ng)鏈熸垚鏈嚱鏁�(sh霉)

浜�銆佹焙瀹氱煭鏈熸垚鏈畩鍕�(d貌ng)鐨勪富瑕佸洜绱�

姹哄畾鐭湡鎴愭湰璁婂嫊(d貌ng)鐨勫洜绱� 琛� 3-6

銆愯€冮粸(di菐n)鎻愮ず銆戞焙瀹氱煭鏈熸垚鏈畩鍕�(d貌ng)鐨勫洜绱犳湞钁楁湁鍒╀簬浼佹キ(y猫)鐨勬柟鍚戣畩鍖�锛屽墖鐭湡鎴愭湰浣庯紝鍙嶄箣浜︾劧銆備緥濡傜敓鐢�(ch菐n)璩�

鏂欏児(ji脿)鏍兼彁楂橈紝涓嶅埄浜庝紒妤�(y猫)锛岀煭鏈熸垚鏈渻(hu矛)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�(hu矛)涓嬮檷銆�

涓�銆佺煭鏈熸垚鏈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�(g猫)鍠綅鐢�(ch菐n)閲忔檪(sh铆)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�(d貌ng)寮曡捣鐨勫彲璁婃垚鏈殑璁婂嫊(d貌ng)銆�

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�(g猫)鍠綅鏅�(sh铆)锛岀附鎴愭湰鐐� 2100 鍏�锛岀暥(d膩ng)鐢�(ch菐n)閲忓闀�(zh菐ng)鍒� 4 鍊�(g猫)鍠�

浣嶆檪(sh铆)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(sh铆)鐨勯倞闅涙垚鏈槸()鍏冦€�

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�(g猫)鍠綅鏅�(sh铆)绺芥垚鏈殑澧炲姞鏁�(sh霉) 銆傜敘(ch菐n)閲忕偤 4 鍊�(g猫)鍠綅鏅�(sh铆)绺芥垚鏈�=骞冲潎鎴愭湰 562.5鈺�4=2250 鍏冿紝閭婇殯鎴愭湰=2250-2100=150 鍏�

銆愯€冮粸(di菐n)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�(d貌ng)瑕�(gu墨)寰嬬殑瑾�(shu艒)娉�锛岄尟(cu貌)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�(di菐n)

B. 绺藉彲璁婃垚鏈洸绶氬緸绺辫桓涓€鍊�(g猫)鎴粸(di菐n)鍗崇敘(ch菐n)閲忕偤闆舵檪(sh铆)绺芥垚鏈瓑浜庡浐瀹氭垚鏈殑閭ｅ€�(g猫)榛�(di菐n)闁�(k膩i)濮嬶紝骞堕毃鐢�(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�(zh菐ng)閫愭几闈犺繎

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(d貌ng)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(d谩)鏈€浣庨粸(di菐n)

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