銆€銆€锛堟湰瑭﹂鍖呮嫭瀹㈣瑭﹂鍜屼富瑙€瑭﹂鍏╅儴鍒嗭級
瀹㈣瑭﹂閮ㄥ垎
涓€銆佸柈闋�(xi脿ng)閬告搰椤�
1.宸茬煡鐢叉柟妗堟姇璩囨敹鐩婄巼鐨勬湡鏈涘€肩偤15%锛屼箼鏂规鎶曡硣鏀剁泭鐜囩殑鏈熸湜鍊肩偤12%锛屽叐鍊�(g猫)鏂规閮藉瓨鍦ㄦ姇璩囬ⅷ(f膿ng)闅�(xi菐n)銆傛瘮杓冪敳銆佷箼鍏╂柟妗堥ⅷ(f膿ng)闅�(xi菐n)澶у皬鎳�(y墨ng)閲囩敤鐨勬寚妯�(bi膩o)鏄紙 锛夈€�
A.鏂瑰樊 B.鍑堢従(xi脿n)鍊�
C.妯�(bi膩o)婧�(zh菙n)闆㈠樊 D.妯�(bi膩o)婧�(zh菙n)闆㈠樊鐜�
銆愮瓟妗堛€慏
銆愯В鏋愩€戞(bi膩o)婧�(zh菙n)闆㈠樊鍍呴仼鐢ㄤ簬鏈熸湜鍊肩浉鍚岀殑鎯呮硜锛屽湪鏈熸湜鍊肩浉鍚岀殑鎯呮硜涓�锛屾(bi膩o)婧�(zh菙n)闆㈠樊瓒婂ぇ锛岄ⅷ(f膿ng)闅�(xi菐n)瓒婂ぇ锛涙(bi膩o)婧�(zh菙n)闆㈠樊鐜囬仼鐢ㄤ簬鏈熸湜鍊肩浉鍚屾垨涓嶅悓鐨勬儏娉侊紝鍦ㄦ湡鏈涘€间笉鍚岀殑鎯呮硜涓嬶紝妯�(bi膩o)婧�(zh菙n)闆㈠樊鐜囪秺澶�锛岄ⅷ(f膿ng)闅�(xi菐n)瓒婂ぇ銆�
2锛庡湪璨�(c谩i)鍕�(w霉)绠＄悊涓�锛屽皣璩囬噾鍔冨垎鐐鸿畩鍕�(d貌ng)璩囬噾鑸囦笉璁婅硣閲戝叐閮ㄥ垎锛屽苟鎿�(j霉)浠ラ爯(y霉)娓紒妤�(y猫)鏈締璩囬噾闇€瑕侀噺鐨勬柟娉曠ū鐐猴紙 锛�銆�
A.瀹氭€ч爯(y霉)娓硶 B.姣旂巼闋�(y霉)娓硶
C.璩囬噾缈�(x铆)鎬ч爯(y霉)娓硶 D.鎴愭湰缈�(x铆)鎬ч爯(y霉)娓硶
銆愮瓟妗堛€慍
銆愯В鏋愩€戣硣閲戠繏(x铆)鎬ч爯(y霉)娓硶鏄皣璩囬噾鍔冨垎鐐鸿畩鍕�(d貌ng)璩囬噾鑸囦笉璁婅硣閲戝叐閮ㄥ垎锛屽苟鎿�(j霉)浠ラ爯(y霉)娓紒妤�(y猫)鏈締璩囬噾闇€瑕侀噺鐨勬柟娉�
3锛庣浉灏嶄簬璨�(f霉)鍌佃瀺璩囨柟寮忚€岃█锛岄噰鐢ㄥ惛鏀剁洿鎺ユ姇璩囨柟寮忕睂鎺硣閲戠殑鍎�(y艒u)榛�(di菐n)鏄紙 锛�銆�
A鏈夊埄浜庨檷浣庤硣閲戞垚鏈� B.鏈夊埄浜庨泦涓紒妤�(y猫)鎺у埗娆�(qu谩n)
C.鏈夊埄浜庨檷浣庤病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n) D.鏈夊埄浜庣櫦(f膩)鎻病(c谩i)鍕�(w霉)鏉犳】浣滅敤
銆愮瓟妗堛€慍
銆愯В鏋愩€戦檷浣庤硣閲戞垚鏈�銆佺櫦(f膩)鎻病(c谩i)鍕�(w霉)鏉犳】浣滅敤鍜岄泦涓紒妤�(y猫)鎺у埗娆�(qu谩n)灞簬璨�(f霉)鍌佃瀺璩囨柟寮忕殑鍎�(y艒u)榛�(di菐n)銆�
4锛庢煇浼佹キ(y猫)鎸夊勾鍒╃巼4.5%鍚戦妧琛屽€熸200钀厓锛岄妧琛岃姹備繚鐣�10%鐨勮(b菙)鍎熸€т綑椤�锛屽墖瑭查爡(xi脿ng)鍊熸鐨勫(sh铆)闅涘埄鐜囩偤锛� 锛�銆�
A锛�4.95% B. 5%
C锛�5.5% D. 9.5%
銆愮瓟妗堛€態
銆愯В鏋愩€戝墖瑭查爡(xi脿ng)鍊熸鐨勫(sh铆)闅涘埄鐜�=4.5%/(1-10%)=5%銆�
5.濡傛灉浼佹キ(y猫)鐨勮硣閲戜締婧愬叏閮ㄧ偤鑷湁璩囬噾锛屼笖娌掓湁鍎�(y艒u)鍏堣偂瀛樺湪锛屽墖浼佹キ(y猫)璨�(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)锛� 锛夈€�
A.绛変簬0 B.绛変簬1
C.澶т簬1 D.灏忎簬1
銆愮瓟妗堛€態
銆愯В鏋愩€戝彧瑕佸湪浼佹キ(y猫)鐨勭睂璩囨柟寮忎腑鏈夊浐瀹氭敮鍑虹殑鍌靛嫏(w霉)鎴栧劒(y艒u)鍏堣偂锛屽氨瀛樺湪璨�(c谩i)鍕�(w霉)鏉犳】鐨勪綔鐢ㄣ€傛墍浠�锛屽鏋滀紒妤�(y猫)鐨勮硣閲戜締婧愬叏閮ㄧ偤鑷湁璩囬噾锛屼笖娌掓湁鍎�(y艒u)鍏堣偂瀛樺湪锛屽墖浼佹キ(y猫)璨�(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)灏辩瓑浜�1銆�
6.鍦ㄨ病(c谩i)鍕�(w霉)绠＄悊涓�锛屽皣浼佹キ(y猫)鐐轰娇闋�(xi脿ng)鐩畬鍏ㄩ仈(d谩)鍒拌ō(sh猫)瑷�(j矛)鐢熺敘(ch菐n)鑳藉姏銆侀枊灞曟甯哥稉(j墨ng)鐕熻€屾姇鍏ョ殑鍏ㄩ儴鐝�(xi脿n)瀵�(sh铆)璩囬噾绋辩偤锛� 锛�銆�
A.鎶曡硣绺介 B.鐝�(xi脿n)閲戞祦閲�
C.寤鸿ō(sh猫)鎶曡硣 D.鍘熷绺芥姇璩�
銆愮瓟妗堛€慏
銆愯В鏋愩€戝師濮嬬附鎶曡硣鏄弽鏄犱紒妤�(y猫)鐐轰娇闋�(xi脿ng)鐩畬鍏ㄩ仈(d谩)鍒拌ō(sh猫)瑷�(j矛)鐢熺敘(ch菐n)鑳藉姏銆侀枊灞曟甯哥稉(j墨ng)鐕熻€屾姇鍏ョ殑鍏ㄩ儴鐝�(xi脿n)瀵�(sh铆)璩囬噾銆�
7.涓嬪垪鍚勯爡(xi脿ng)涓�锛屽悇椤為爡(xi脿ng)鐩姇璩囬兘鏈�(hu矛)鐧�(f膩)鐢熺殑鐝�(xi脿n)閲戞祦鍑烘槸锛� 锛�銆�
A.寤鸿ō(sh猫)鎶曡硣 B.鍥哄畾璩囩敘(ch菐n)鎶曡硣
C.鐒″舰璩囩敘(ch菐n)鎶曡硣 D.娴佸嫊(d貌ng)璩囬噾鎶曡硣
銆愮瓟妗堛€態
銆愯В鏋愩€戝浐瀹氳硣鐢�(ch菐n)鎶曡硣鏄悇椤為爡(xi脿ng)鐩姇璩囬兘鏈�(hu矛)鐧�(f膩)鐢熺殑鐝�(xi脿n)閲戞祦鍑恒€傚缓瑷�(sh猫)鎶曡硣鐨勮寖鐤囪純寤�銆�
8.宸茬煡鏌愭姇璩囬爡(xi脿ng)鐩寜14%鎶樼従(xi脿n)鐜囪▓(j矛)绠楃殑鍑堢従(xi脿n)鍊煎ぇ浜庨浂锛屾寜16%鎶樼従(xi脿n)鐜囪▓(j矛)绠楃殑鍑堢従(xi脿n)鍊煎皬浜庨浂锛屽墖瑭查爡(xi脿ng)鐩殑鍏�(n猫i)閮ㄦ敹鐩婄巼鑲畾锛� 锛�銆�
A锛庡ぇ浜�14%锛屽皬浜�16% B锛庡皬浜�14%
C锛庣瓑浜�15% D锛庡ぇ浜�16%
銆愮瓟妗堛€慉
銆愯В鏋愩€戠敱鎻掑€兼硶鐨勫熀鏈師鐞嗗彲鐭ャ€�
9.涓嬪垪鍚勭ó璀夊埜涓�锛屽爆浜庤畩鍕�(d貌ng)鏀剁泭璀夊埜鐨勬槸锛� 锛夈€�
A锛庡湅搴埜 B锛庣劇鎭偟鍒�
C锛庢櫘閫氳偂鑲＄エ D锛庝笉鍙冨姞鍎�(y艒u)鍏堣偂鑲＄エ
銆愮瓟妗堛€慍
銆愯В鏋愩€戞櫘閫氳偂鑲＄エ灞簬璁婂嫊(d貌ng)鏀剁泭璀夊埜锛涘偟鍒稿拰鍎�(y艒u)鍏堣偂灞簬鍥哄畾鏀剁泭璀夊埜銆�
10.涓嬪垪鍚勯爡(xi脿ng)涓�锛屼笉鑳介€氶亷璀夊埜绲勫悎鍒嗘暎鐨勯ⅷ(f膿ng)闅�(xi菐n)鏄紙 锛�銆�
A锛庨潪绯荤当(t菕ng)鎬чⅷ(f膿ng)闅�(xi菐n) B锛庡叕鍙哥壒鍒ラⅷ(f膿ng)闅�(xi菐n)
C锛庡彲鍒嗘暎棰�(f膿ng)闅�(xi菐n) D锛庡競鍫撮ⅷ(f膿ng)闅�(xi菐n)
銆愮瓟妗堛€慏
銆愯В鏋愩€戣瓑鍒哥祫鍚堝彧鑳藉垎鏁ｉ潪绯荤当(t菕ng)鎬чⅷ(f膿ng)闅�(xi菐n)鎴栧叕鍙哥壒鍒ラⅷ(f膿ng)闅�(xi菐n)鎴栧彲鍒嗘暎棰�(f膿ng)闅�(xi菐n)锛岃€屼笉鑳藉垎鏁ｅ競鍫撮ⅷ(f膿ng)闅�(xi菐n)锛屽嵆绯荤当(t菕ng)鎬чⅷ(f膿ng)闅�(xi菐n)鎴栦笉鍙垎鏁ｉⅷ(f膿ng)闅�(xi菐n)銆�
11锛庝笅鍒楀悇闋�(xi脿ng)涓�锛屽爆浜庢噳(y墨ng)鏀惰超娆炬(j墨)鏈�(hu矛)鎴愭湰鐨勬槸锛� 锛�銆�
A.鎳�(y墨ng)鏀惰超娆惧崰鐢ㄨ硣閲戠殑鎳�(y墨ng)瑷�(j矛)鍒╂伅 B锛庡鎴惰硣淇¤(di脿o)鏌ヨ不(f猫i)鐢�
C.澹炶超鎼嶅け D锛庢敹璩不(f猫i)鐢�
銆愮瓟妗堛€慉
銆愯В鏋愩€戞噳(y墨ng)鏀惰超娆惧崰鐢ㄨ硣閲戠殑鎳�(y墨ng)瑷�(j矛)鍒╂伅灞簬鎳�(y墨ng)鏀惰超娆炬(j墨)鏈�(hu矛)鎴愭湰銆�
12锛庨噰鐢ˋBC娉曞皪瀛樿波閫�(j矛n)琛屾帶鍒舵檪(sh铆)锛屾噳(y墨ng)鐣�(d膩ng)閲嶉粸(di菐n)鎺у埗鐨勬槸锛� 锛�銆�
A锛�?d膩ng)?sh霉)閲忚純澶氱殑瀛樿波 B锛庡崰鐢ㄨ硣閲戣純澶氱殑瀛樿波
C锛庡搧绋純澶氱殑瀛樿波 D锛庡韩瀛樻檪(sh铆)闁撹純闀风殑瀛樿波
銆愮瓟妗堛€態
銆愯В鏋愩€戝瓨璨ˋBC鍒嗛绠＄悊鏄寚鎸変竴瀹氱殑妯�(bi膩o)婧�(zh菙n)锛屽皣瀛樿波鍔冨垎鐐篈銆丅銆丆涓夐銆傚垎椤炴(bi膩o)婧�(zh菙n)锛氫竴鏄噾椤嶆(bi膩o)婧�(zh菙n)锛涘彟涓€鍊�(g猫)鏄搧绋暩(sh霉)閲忔(bi膩o)婧�(zh菙n)銆傚叾涓噾椤嶆(bi膩o)婧�(zh菙n)鏄渶鍩烘湰鐨�銆�
13锛庢垜鍦嬩笂甯傚叕鍙镐笉寰楃敤浜庢敮浠樿偂鍒╃殑娆�(qu谩n)鐩婅硣閲戞槸锛� 锛�銆�
A锛庤硣鏈叕绌� B锛庝换鎰忕泩浣欏叕绌�
C锛庢硶瀹氱泩浣欏叕绌� D锛庝笂骞存湭鍒嗛厤鍒╂饯
銆愮瓟妗堛€慉
銆愯В鏋愩€戠泩浣欏叕绌嶅拰涓婂勾鏈垎閰嶅埄娼ゅ彲浠ョ敤浜庢敮浠樿偂鍒�銆�
14锛庝笂甯傚叕鍙告寜鐓у墿浣欐斂绛栫櫦(f膩)鏀捐偂鍒╃殑濂借檿鏄紙 锛�銆�
A.鏈夊埄浜庡叕鍙稿悎鐞嗗畨鎺掕硣閲戠祼(ji茅)妲�(g貌u)
B.鏈夊埄浜庢姇璩囪€呭畨鎺掓敹鍏ヨ垏鏀嚭
C.鏈夊埄浜庡叕鍙哥┅(w臎n)瀹氳偂绁ㄧ殑甯傚牬鍍�(ji脿)鏍�
D.鏈夊埄浜庡叕鍙告ü绔嬭壇濂界殑褰㈣薄
銆愮瓟妗堛€慉
銆愯В鏋愩€戝浐瀹氳偂鍒╂斂绛栨槸灏囨瘡骞寸櫦(f膩)鏀剧殑鑲″埄鍥哄畾鍦ㄦ煇涓€鍥哄畾姘村钩涓婂苟鍦ㄨ純闀风殑鏅�(sh铆)鏈熷収(n猫i)涓嶈畩銆傝┎鏀跨瓥鐨勫劒(y艒u)鍕㈠湪浜庯細绌�(w臎n)瀹氱殑鑲″埄鍚戝競鍫村偝閬炶憲鍏徃姝ｅ父鐧�(f膩)灞曠殑淇℃伅锛屾湁鍒╀簬妯圭珛鑹ソ鐨勫舰璞�锛屽寮�(qi谩ng)鎶曡硣鑰呭皪鍏徃鐨勪俊蹇�锛岀┅(w臎n)瀹氳偂绁ㄧ殑鍍�(ji脿)鏍笺€傝┎鏀跨瓥鐨勭己榛�(di菐n)鍦ㄤ簬锛氳偂鍒╃殑鏀粯鑸囩泩浣欑浉鑴瘈(ji茅)锛岀暥(d膩ng)鐩堜綑杓冧綆鏅�(sh铆)浠嶈鏀粯鍥哄畾鐨勮偂鍒�锛岄€欏彲鑳藉皫(d菐o)鑷磋硣閲戠煭缂猴紝璨�(c谩i)鍕�(w霉)鐙€娉佹儭鍖�銆傚叾浠栧咕绋偂鍒╂斂绛栭兘鑸囧叕鍙哥殑鐩堜綑瀵嗗垏鐩搁棞(gu膩n)銆傚墿浣欐斂绛栨槸鎸囧湪鍏徃鏈夎憲鑹ソ鐨勬姇璩囨(j墨)鏈�(hu矛)鏅�(sh铆)锛屾牴鎿�(j霉)涓€瀹氱殑鐩(bi膩o)璩囬噾绲�(ji茅)妲�(g貌u)锛屾脯绠楀嚭鎶曡硣鎵€闇€鐨勬瑠(qu谩n)鐩婅硣鏈紝鍏堝緸鐩堜綑鐣�(d膩ng)涓暀鐢�锛岀劧鍚庡皣鍓╀綑鐨勭泩浣欎綔鐐鸿偂鍒╀簣浠ュ垎閰�锛屾墍浠ワ紝鍦ㄨ┎鏀跨瓥涓嬭偂鍒╃殑鏀粯鑸囧叕鍙哥泩浣欐槸鏈夎伅(li谩n)绯荤殑锛涘浐瀹氳偂鍒╂瘮渚嬫斂绛栨妸鑲″埄鍜屽叕鍙哥泩浣欑穵瀵嗛厤鍚�锛屼絾灏嶇┅(w臎n)瀹氳偂鍍�(ji脿)涓嶅埄锛涙甯歌偂鍒╁姞椤嶅鑲″埄鏀跨瓥涔熸槸鍏徃鏍规摎(j霉)姣忓勾鐩堜綑鎯呮硜渚嗚(di脿o)鏁村叾鑲″埄鐨勪竴绋斂绛栥€�
15锛庡叏闈㈤爯(y霉)绠楃鐞嗕腑锛屼笉灞簬绺介爯(y霉)绠楀収(n猫i)瀹圭殑鏄紙 锛�銆�
A锛庣従(xi脿n)閲戦爯(y霉)绠� B锛庣敓鐢�(ch菐n)闋�(y霉)绠�
C锛庨爯(y霉)瑷�(j矛)鍒╂饯琛� D锛庨爯(y霉)瑷�(j矛)璩囩敘(ch菐n)璨�(f霉)鍌佃〃
銆愮瓟妗堛€態
銆愯В鏋愩€戝叏闈㈤爯(y霉)绠楃鐞嗕腑锛岃病(c谩i)鍕�(w霉)闋�(y霉)绠楀爆浜庣附闋�(y霉)绠�锛岀壒绋焙绛栭爯(y霉)绠楀拰鏃ュ父妤�(y猫)鍕�(w霉)闋�(y霉)绠楀爆浜庡垎闋�(y霉)绠楁垨杓斿姪闋�(y霉)绠椼€傝病(c谩i)鍕�(w霉)闋�(y霉)绠楀寘鎷従(xi脿n)閲戦爯(y霉)绠�銆侀爯(y霉)瑷�(j矛)鍒╂饯琛�銆侀爯(y霉)瑷�(j矛)璩囩敘(ch菐n)璨�(f霉)鍌佃〃鍜岄爯(y霉)瑷�(j矛)鐝�(xi脿n)閲戞祦閲忚〃銆�
16锛庝互闋�(y霉)绠楁湡姝ｅ父鐨�銆佸彲瀵�(sh铆)鐝�(xi脿n)鐨勬煇涓€妤�(y猫)鍕�(w霉)閲忔按骞崇偤鎯熶竴鍩虹(ch菙)渚嗙法鍒堕爯(y霉)绠楃殑鏂规硶绋辩偤锛� 锛夈€�
A锛庨浂鍩洪爯(y霉)绠� B锛庡畾鏈熼爯(y霉)绠�
C锛庨潨鎱�(t脿i)闋�(y霉)绠� D锛庢祦鍕�(d貌ng)闋�(y霉)绠�
銆愮瓟妗堛€慍
銆愯В鏋愩€戝浐瀹氶爯(y霉)绠�锛屽嵆闈滄厠(t脿i)闋�(y霉)绠楋紝鏄寚浠ラ爯(y霉)绠楁湡姝ｅ父鐨�銆佸彲瀵�(sh铆)鐝�(xi脿n)鐨勬煇涓€妤�(y猫)鍕�(w霉)閲忔按骞崇偤鎯熶竴鍩虹(ch菙)渚嗙法鍒剁殑闋�(y霉)绠�銆�
17锛庡湪閲囩敤瀹氶鎺у埗鏂瑰紡瀵�(sh铆)鏂借病(c谩i)鍕�(w霉)鎺у埗鏅�(sh铆)锛屽皪绱勬潫鎬ф寚妯�(bi膩o)鎳�(y墨ng)閬告搰鐨勬帶鍒舵(bi膩o)婧�(zh菙n)鏄紙 锛�銆�
A锛庡綀鎬ф帶鍒舵(bi膩o)婧�(zh菙n) B锛庡钩鍧囨帶鍒舵(bi膩o)婧�(zh菙n)
C锛庢渶楂樻帶鍒舵(bi膩o)婧�(zh菙n) D锛庢渶浣庢帶鍒舵(bi膩o)婧�(zh菙n)
銆愮瓟妗堛€慍
銆愯В鏋愩€戜竴鑸€岃█锛屽皪婵€鍕�(l矛)鎬ф寚妯�(bi膩o)纰哄畾鏈€浣庢帶鍒舵(bi膩o)婧�(zh菙n)锛屽皪绱勬潫鎬ф寚妯�(bi膩o)纰哄畾鏈€楂樻帶鍒舵(bi膩o)婧�(zh菙n)銆�
18锛庢煇浼佹キ(y猫)鐢茶铂(z茅)浠讳腑蹇冨皣A鐢�(ch菐n)鍝佽綁(zhu菐n)璁撶郸涔欒铂(z茅)浠讳腑蹇冩檪(sh铆)锛屽粻鍏�(n猫i)閵€琛屾寜A鐢�(ch菐n)鍝佺殑鍠綅甯傚牬鍞児(ji脿)鍚戠敳鏀粯鍍�(ji脿)娆�锛屽悓鏅�(sh铆)鎸堿鐢�(ch菐n)鍝佺殑鍠綅璁婂嫊(d貌ng)鎴愭湰寰炰箼鏀跺彇鍍�(ji脿)娆俱€傛摎(j霉)姝ゅ彲浠ョ偤瑭查爡(xi脿ng)鍏�(n猫i)閮ㄤ氦鏄撻噰鐢ㄧ殑鍏�(n猫i)閮ㄨ綁(zhu菐n)绉诲児(ji脿)鏍兼槸锛� 锛�銆�
A锛庡競鍫村児(ji脿)鏍� B锛庡崝(xi茅)鍟嗗児(ji脿)鏍�
C锛庢垚鏈綁(zhu菐n)绉诲児(ji脿)鏍� D锛庨洐閲嶈綁(zhu菐n)绉诲児(ji脿)鏍�
銆愮瓟妗堛€慏
銆愯В鏋愩€戦洐閲嶈綁(zhu菐n)绉诲児(ji脿)鏍肩殑鐗归粸(di菐n)鏄嚌灏嶈铂(z茅)浠讳腑蹇冨悇鏂归潰鍒嗗垾閲囩敤涓嶅悓鐨勫収(n猫i)閮ㄨ綁(zhu菐n)绉诲児(ji脿)鏍笺€�
闆欓噸杞�(zhu菐n)绉诲児(ji脿)鏍肩殑褰㈠紡鏈夊叐绋細鈶犻洐閲嶅競鍫村児(ji脿)鏍硷細渚涙噳(y墨ng)鏂归噰鐢ㄦ渶楂樺競鍍�(ji脿)锛屼娇鐢ㄦ柟閲囩敤鏈€浣庡競鍍�(ji脿)銆傗憽闆欓噸杞�(zhu菐n)绉诲児(ji脿)鏍硷細渚涙噳(y墨ng)鏂规寜甯傚牬鍍�(ji脿)鏍兼垨鍗�(xi茅)璀板児(ji脿)浣滅偤鍩虹(ch菙)锛岃€屼娇鐢ㄦ柟鎸変緵鎳�(y墨ng)鏂圭殑鍠綅璁婂嫊(d貌ng)鎴愭湰浣滅偤瑷�(j矛)鍍�(ji脿)鐨勫熀绀�(ch菙)銆�
19锛庨€�(j矛n)琛岃铂(z茅)浠绘垚鏈収(n猫i)閮ㄧ祼(ji茅)杞�(zhu菐n)鐨勫(sh铆)璩�(zh矛)锛屽氨鏄皣璨�(z茅)浠绘垚鏈寜鐓х稉(j墨ng)婵�(j矛)鎼嶅け鐨勮铂(z茅)浠绘灞祼(ji茅)杞�(zhu菐n)绲︼紙 锛夈€�
A锛庣櫦(f膩)鐢熸悕澶辩殑璨�(z茅)浠讳腑蹇� B锛庣櫦(f膩)鐝�(xi脿n)鎼嶅け鐨勮铂(z茅)浠讳腑蹇�
C锛庢壙鎿�(d膩n)鎼嶅け鐨勮铂(z茅)浠讳腑蹇� D锛庝笅娓哥殑璨�(z茅)浠讳腑蹇�
銆愮瓟妗堛€慍
銆愯В鏋愩€戣铂(z茅)浠昏綁(zhu菐n)璩殑鐩殑鍦ㄤ簬鍔冩竻鍚勮铂(z茅)浠讳腑蹇冪殑鎴愭湰璨�(z茅)浠�锛屼娇涓嶆噳(y墨ng)鎵挎摂(d膩n)鎼嶅け鐨勮铂(z茅)浠讳腑蹇冨湪缍�(j墨ng)婵�(j矛)涓婂緱鍒板悎鐞嗚(b菙)鍎�銆�
20锛庝紒妤�(y猫)澶ч噺澧炲姞閫熷嫊(d貌ng)璩囩敘(ch菐n)鍙兘灏�(d菐o)鑷寸殑绲�(ji茅)鏋滄槸锛� 锛夈€�
A锛庢笡灏戣病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n) B锛庡鍔犺硣閲戠殑姗�(j墨)鏈�(hu矛)鎴愭湰
C锛庡鍔犺病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n) D锛庢彁楂樻祦鍕�(d貌ng)璩囩敘(ch菐n)鐨勬敹鐩婄巼
銆愮瓟妗堛€態
銆愯В鏋愩€戜紒妤�(y猫)澶ч噺澧炲姞閫熷嫊(d貌ng)璩囩敘(ch菐n)鍙兘灏�(d菐o)鑷寸従(xi脿n)閲戝拰鎳�(y墨ng)鏀惰超娆惧崰鐢ㄩ亷澶氳€屽ぇ澶у鍔犱紒妤�(y猫)鐨勬(j墨)鏈�(hu矛)鎴愭湰銆�
21锛庝笅鍒楀悇闋�(xi脿ng)涓�锛屼笉鏈�(hu矛)褰遍熆娴佸嫊(d貌ng)姣旂巼鐨勬キ(y猫)鍕�(w霉)鏄紙 锛夈€�
A锛庣敤鐝�(xi脿n)閲戣臣璨风煭鏈熷偟鍒� B锛庣従(xi脿n)閲戣臣璨峰浐瀹氳硣鐢�(ch菐n)
C锛庣敤瀛樿波閫�(j矛n)琛屽皪澶栭暦鏈熸姇璩� D锛庡緸閵€琛屽彇寰楅暦鏈熷€熸
銆愮瓟妗堛€慉
銆愯В鏋愩€戠従(xi脿n)閲戣臣璨峰浐瀹氳硣鐢�(ch菐n)銆佺敤瀛樿波閫�(j矛n)琛屽皪澶栭暦鏈熸姇璩囨渻(hu矛)灏�(d菐o)鑷存祦鍕�(d貌ng)璩囩敘(ch菐n)娓涘皯锛屾祦鍕�(d貌ng)姣旂巼闄嶄綆锛涘緸閵€琛屽彇寰楅暦鏈熷€熸鏈�(hu矛)灏�(d菐o)鑷存祦鍕�(d貌ng)璩囩敘(ch菐n)澧炲姞锛屾祦鍕�(d貌ng)姣旂巼鎻愰珮锛涚敤鐝�(xi脿n)閲戣臣璨风煭鏈熷偟鍒革紝娴佸嫊(d貌ng)璩囩敘(ch菐n)涓嶈畩锛屾祦鍕�(d貌ng)璨�(f霉)鍌典篃涓嶈畩锛屽洜姝や笉鏈�(hu矛)褰遍熆娴佸嫊(d貌ng)姣斾緥銆�
22锛庝笅鍒楀悇闋�(xi脿ng)涓�锛屽彲鑳藉皫(d菐o)鑷翠紒妤�(y猫)璩囩敘(ch菐n)璨�(f霉)鍌电巼璁婂寲鐨勭稉(j墨ng)婵�(j矛)妤�(y猫)鍕�(w霉)鏄紙 锛�銆�
A.鏀跺洖鎳�(y墨ng)鏀惰超娆�
B.鐢ㄧ従(xi脿n)閲戣臣璨峰偟鍒�
C.鎺ュ彈鎵€鏈夎€呮姇璩囪綁(zhu菐n)鍏ョ殑鍥哄畾璩囩敘(ch菐n)
D.浠ュ浐瀹氳硣鐢�(ch菐n)灏嶅鎶曡硣锛堟寜璩潰鍍�(ji脿)鍊间綔鍍�(ji脿)锛�
銆愮瓟妗堛€慍
銆愯В鏋愩€戞敹鍥炴噳(y墨ng)鏀惰超娆�銆佺敤鐝�(xi脿n)閲戣臣璨峰偟鍒稿拰浠ュ浐瀹氳硣鐢�(ch菐n)灏嶅鎶曡硣锛堟寜璩潰鍍�(ji脿)鍊间綔鍍�(ji脿)锛夎硣鐢�(ch菐n)绺介涓嶈畩锛岃矤(f霉)鍌电附椤嶄篃涓嶈畩锛屾墍浠�锛岃硣鐢�(ch菐n)璨�(f霉)鍌电巼涓嶈畩銆傛帴鍙楁墍鏈夎€呮姇璩囪綁(zhu菐n)鍏ョ殑鍥哄畾璩囩敘(ch菐n)鏈�(hu矛)寮曡捣璩囩敘(ch菐n)鍜屾墍鏈夎€呮瑠(qu谩n)鐩婂悓鏅�(sh铆)澧炲姞锛岃矤(f霉)鍌靛崰绺借硣鐢�(ch菐n)鐨勭浉灏嶆瘮渚嬪湪娓涘皯锛屽嵆璩囩敘(ch菐n)璨�(f霉)鍌电巼涓嬮檷銆�
23锛庝笅鍒楀悇闋�(xi脿ng)缍�(j墨ng)婵�(j矛)娲诲嫊(d貌ng)涓紝灞簬浼佹キ(y猫)鐙圭京鎶曡硣鐨勬槸锛� 锛�銆�
A锛庤臣璨疯ō(sh猫)鍌� B锛庤臣璨烽浂閮ㄤ欢
C锛庤臣璨峰皥鍒╂瑠(qu谩n) D锛庤臣璨峰湅搴埜
銆愮瓟妗堛€慏
銆愯В鏋愩€戜紒妤�(y猫)鐨勭嫻缇╂姇璩囨槸鎸囪瓑鍒告姇璩�銆�
24锛庝互姣忚偂鍒╂饯鏈€澶у寲浣滅偤璨�(c谩i)鍕�(w霉)绠＄悊鐩(bi膩o)锛屽叾鍎�(y艒u)榛�(di菐n)鏄紙 锛夈€�
A.鑰冩叜浜嗚硣閲戠殑鏅�(sh铆)闁撳児(ji脿)鍊�
B.鑰冩叜浜嗘姇璩囩殑棰�(f膿ng)闅�(xi菐n)鍍�(ji脿)鍊�
C.鏈夊埄浜庝紒妤�(y猫)鍏嬫湇鐭湡琛岀偤
D.鍙嶆槧浜嗘姇鍏ヨ硣鏈垏鏀剁泭鐨勫皪姣旈棞(gu膩n)绯�
銆愮瓟妗堛€慏
銆愯В鏋愩€戜互姣忚偂鍒╂饯鏈€澶у寲浣滅偤璨�(c谩i)鍕�(w霉)绠＄悊鐩(bi膩o)锛屽叾鐗归粸(di菐n)鏄細鈶犳湭鑰冩叜璩囬噾鐨勬檪(sh铆)闁撳児(ji脿)鍊硷紱鈶℃湭鑰冩叜棰�(f膿ng)闅�(xi菐n)锛涒憿甯舵湁鐭湡琛岀偤鐨勫偩鍚�锛涒懀鍙嶆槧浜嗘姇鍏ヨ硣鏈垏鏀剁泭鐨勫皪姣旈棞(gu膩n)绯汇€�
25锛庡凡鐭ワ紙F/A锛�10%锛�9锛�=13.579锛岋紙F/A锛�10%锛�11锛�=18.531銆傚墖10骞�銆�10%鐨勫嵆浠樺勾閲戠祩鍊肩郴鏁�(sh霉)鐐猴紙 锛�銆�
A锛�17.531 B.15.937
C. 14.579 D.12.579
銆愮瓟妗堛€慉
銆愯В鏋愩€戝嵆浠樺勾閲戠祩鍊�=骞撮噾椤嵜楀嵆浠樺勾閲戠祩鍊肩郴鏁�(sh霉)锛堟櫘閫氬勾閲戠祩鍊肩郴鏁�(sh霉)琛ㄦ湡鏁�(sh霉)鍔�1绯绘暩(sh霉)娓�1锛�
=锛團/A锛�10%锛�11锛�-1=18.531-1=17.531銆�
浜�銆佸闋�(xi脿ng)閬告搰椤�
1锛庡湪瑷�(j矛)绠楀€�(g猫)鍒ヨ硣閲戞垚鏈檪(sh铆)锛岄渶瑕佽€冩叜鎵€寰楃▍鎶垫笡浣滅敤鐨勭睂璩囨柟寮忔湁锛� 锛�銆�
A锛庨妧琛屽€熸 B锛庨暦鏈熷偟鍒�
C锛庡劒(y艒u)鍏堣偂 D锛庢櫘閫氳偂
銆愮瓟妗堛€慉B
銆愯В鏋愩€戠敱浜庤矤(f霉)鍌电睂璩囩殑鍒╂伅鍏锋湁鎶电▍浣滅敤锛屾墍浠�锛屽湪瑷�(j矛)绠楄矤(f霉)鍌电睂璩囩殑鍊�(g猫)鍒ヨ硣閲戞垚鏈檪(sh铆)闋堣€冩叜鎵€寰楃▍鍥犵礌銆�
2锛庤垏鑲＄エ鎶曡硣鐩告瘮锛屽偟鍒告姇璩囩殑鍎�(y艒u)榛�(di菐n)鏈夛紙 锛�銆�
A锛庢湰閲戝畨鍏ㄦ€уソ B锛庢姇璩囨敹鐩婄巼楂�
C锛庤臣璨峰姏棰�(f膿ng)闅�(xi菐n)浣� D锛庢敹鍏ョ┅(w臎n)瀹氭€у挤(qi谩ng)
銆愮瓟妗堛€慉D
銆愯В鏋愩€態C鏄偂绁ㄦ姇璩囩殑鍎�(y艒u)榛�(di菐n)銆�
3锛庝紒妤�(y猫)鍦ㄧ⒑瀹氱偤鎳�(y墨ng)浠樼穵鎬ユ儏娉佽€屾寔鏈夌従(xi脿n)閲戞暩(sh霉)椤嶆檪(sh铆)锛岄渶鑰冩叜鐨勫洜绱犳湁锛� 锛夈€�
A锛庝紒妤�(y猫)閵峰敭姘村钩鐨勯珮浣� B锛庝紒妤�(y猫)鑷ㄦ檪(sh铆)鑸夊偟鑳藉姏鐨勫挤(qi谩ng)寮�
C锛庨噾铻嶅競鍫存姇璩囨(j墨)鏈�(hu矛)鐨勫灏� D锛庝紒妤�(y猫)鐝�(xi脿n)閲戞祦閲忛爯(y霉)娓殑鍙潬绋嬪害
銆愮瓟妗堛€態D
銆愯В鏋愩€戞寔鏈夌従(xi脿n)閲戜互鎳�(y墨ng)浠樼穵鎬ユ儏娉佺殑鐝�(xi脿n)閲戦渶瑕併€備紒妤�(y猫)鐐烘噳(y墨ng)浠樼穵鎬ユ儏娉佹墍鎸佹湁鐨勭従(xi脿n)閲戜綑椤嶄富瑕佸彇姹轰簬涓夋柟闈細涓€鏄紒妤�(y猫)鎰挎剰鎵挎摂(d膩n)棰�(f膿ng)闅�(xi菐n)鐨勭▼搴�锛涗簩鏄紒妤�(y猫)鑷ㄦ檪(sh铆)鑸夊偟鑳藉姏鐨勫挤(qi谩ng)寮憋紱涓夋槸浼佹キ(y猫)灏嶇従(xi脿n)閲戞祦閲忛爯(y霉)娓殑鍙潬绋嬪害銆備紒妤�(y猫)閵峰敭姘村钩鐨勯珮浣庡爆浜庝氦鏄撳嫊(d貌ng)姗�(j墨)鎸佹湁鐝�(xi脿n)閲戞暩(sh霉)椤嶆噳(y墨ng)鑰冩叜鐨勫洜绱�锛�
閲戣瀺甯傚牬鎶曡硣姗�(j墨)鏈�(hu矛)鐨勫灏戞槸灞簬鎶曟(j墨)鍕�(d貌ng)姗�(j墨)鎸佹湁鐝�(xi脿n)閲戞暩(sh霉)椤嶆噳(y墨ng)鑰冩叜鐨勫洜绱�銆�
4锛庝笂甯傚叕鍙哥櫦(f膩)鏀捐偂绁ㄨ偂鍒╁彲鑳藉皫(d菐o)鑷寸殑绲�(ji茅)鏋滄湁锛� 锛�銆�
A锛庡叕鍙歌偂鏉辨瑠(qu谩n)鐩婂収(n猫i)閮ㄧ祼(ji茅)妲�(g貌u)鐧�(f膩)鐢熻畩鍖� B锛庡叕鍙歌偂鏉辨瑠(qu谩n)鐩婄附椤嶇櫦(f膩)鐢熻畩鍖�
C锛庡叕鍙告瘡鑲″埄娼や笅闄� D锛庡叕鍙歌偂浠界附椤嶇櫦(f膩)鐢熻畩鍖�
銆愮瓟妗堛€慉CD
銆愯В鏋愩€戠櫦(f膩)鏀捐偂绁ㄨ偂鍒�锛屼笉鏈�(hu矛)灏嶅叕鍙歌偂鏉辨瑠(qu谩n)鐩婄附椤嶇敘(ch菐n)鐢熷奖闊匡紝浣嗘渻(hu矛)鐧�(f膩)鐢熻硣閲戝湪鍚勮偂鏉辨瑠(qu谩n)鐩婇爡(xi脿ng)鐩枔鐨勫啀鍒嗛厤銆傜櫦(f膩)鏀捐偂绁ㄨ偂鍒╁悗锛岃嫢鐩堝埄绺介涓嶈畩锛屾渻(hu矛)鐢变簬鏅€氳偂鑲℃暩(sh霉)澧炲姞鑰屽紩璧锋瘡鑲″埄娼や笅闄�锛涗絾鍙堢敱浜庤偂鏉辨墍鎸佽偂浠界殑姣斾緥涓嶈畩锛屾瘡浣嶈偂鏉辨墍鎸佽偂绁ㄧ殑甯傚牬鍍�(ji脿)鍊肩附椤嶄粛淇濇寔涓嶈畩銆�
鍚屾檪(sh铆)锛屽叕鍙歌偂浠界附椤嶅嵆绺借偂鏁�(sh霉)鍦ㄥ鍔�銆�
5锛庣浉灏嶅浐瀹氶爯(y霉)绠楄€岃█锛屽綀鎬ч爯(y霉)绠楃殑鍎�(y艒u)榛�(di菐n)鏈夛紙 锛�銆�
A锛庨爯(y霉)绠楁垚鏈綆 B锛庨爯(y霉)绠楀伐浣滈噺灏�
C锛庨爯(y霉)绠楀彲姣旀€у挤(qi谩ng) D锛庨爯(y霉)绠楅仼鐢ㄨ寖鍦嶅
銆愮瓟妗堛€慍D
銆愯В鏋愩€戝綀鎬ч爯(y霉)绠楁槸鐐哄厠鏈嶅浐瀹氶爯(y霉)绠楃己榛�(di菐n)鑰岃ō(sh猫)瑷�(j矛)鐨�锛岀敱浜庡畠鑳借(gu墨)瀹氫笉鍚屾キ(y猫)鍕�(w霉)閲忔浠朵笅鐨勯爯(y霉)绠楁敹鏀�锛岄仼鐢ㄩ潰瀵�锛屽彲姣旀€у挤(qi谩ng)銆�
6锛庣敳鍒╂饯涓績甯稿勾鍚戜箼鍒╂饯涓績鎻愪緵鍕炲嫏(w霉)锛屽湪鍏朵粬姊濅欢涓嶈畩鐨勬儏娉佷笅锛屽鏋滄彁楂樺嫗鍕�(w霉)鐨勫収(n猫i)閮ㄨ綁(zhu菐n)绉诲児(ji脿)鏍�锛屽彲鑳藉嚭鐝�(xi脿n)鐨勭祼(ji茅)鏋滄湁锛� 锛�銆�
A锛庣敳鍒╂饯涓績鍏�(n猫i)閮ㄥ埄娼ゅ鍔� B锛庝箼鍒╂饯涓績鍏�(n猫i)閮ㄥ埄娼ゆ笡灏�
C锛庝紒妤�(y猫)鍒╂饯绺介澧炲姞 D锛庝紒妤�(y猫)鍒╂饯绺介涓嶈畩
銆愮瓟妗堛€慉BD
銆愯В鏋愩€戝湪鍏朵粬姊濅欢涓嶈畩鐨勬儏娉佷笅锛屽収(n猫i)閮ㄨ綁(zhu菐n)绉诲児(ji脿)鏍肩殑璁婂嫊(d貌ng)锛屽彧鏄紒妤�(y猫)鍏�(n猫i)閮ㄥ埄鐩婄殑閲嶆柊鍒嗛厤锛屼笉鏈�(hu矛)寮曡捣浼佹キ(y猫)绺藉埄娼ょ殑璁婂寲锛屾墍浠涓嶅皪銆�
7锛庝笅鍒楀悇闋�(xi脿ng)涓�锛屽彲鑳界洿鎺ュ奖闊夸紒妤�(y猫)鍑堣硣鐢�(ch菐n)鏀剁泭鐜囨寚妯�(bi膩o)鐨勬帾鏂芥湁锛� 锛夈€�
A锛庢彁楂樼嚐妤�(y猫)鍑堝埄鐜� B锛庢彁楂樿硣鐢�(ch菐n)璨�(f霉)鍌电巼
C锛庢彁楂樼附璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜� D锛庢彁楂樻祦鍕�(d貌ng)姣旂巼
銆愮瓟妗堛€慉BC
銆愯В鏋愩€戞牴鎿�(j霉)鏉滈偊璨�(c谩i)鍕�(w霉)鍒嗘瀽楂旂郴锛氬噲璩囩敘(ch菐n)鏀剁泭鐜�=鐕熸キ(y猫)鍑堝埄鐜嚸楄硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜嚸楁瑠(qu谩n)鐩婁箻鏁�(sh霉)
寰炲叕寮忎腑鐪�锛屾焙瀹氬噲璩囩敘(ch菐n)鏀剁泭鐜囬珮浣庣殑鐩存帴鍥犵礌鏈変笁鍊�(g猫)鏂归潰锛氱嚐妤�(y猫)鍑堝埄鐜�銆佽硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜囧拰娆�(qu谩n)鐩婁箻鏁�(sh霉)銆傝€屾彁楂樿硣鐢�(ch菐n)璨�(f霉)鍌电巼锛屽嵆鎰忓懗钁楁彁楂樻瑠(qu谩n)鐩婁箻鏁�(sh霉)銆�
8锛庝笅鍒楀悇闋�(xi脿ng)涓紝灞簬浼佹キ(y猫)绫岃硣寮曡捣鐨勮病(c谩i)鍕�(w霉)娲诲嫊(d貌ng)鏈夛紙 锛�銆�
A锛庡劅閭勫€熸 B锛庤臣璨峰湅搴埜
C锛庢敮浠樿偂绁ㄨ偂鍒� D锛庡埄鐢ㄥ晢妤�(y猫)淇＄敤
銆愮瓟妗堛€慉CD
銆愯В鏋愩€戣臣璨峰湅搴埜灞簬浼佹キ(y猫)鎶曡硣寮曡捣鐨勮病(c谩i)鍕�(w霉)娲诲嫊(d貌ng)锛涘劅閭勫€熸銆佹敮浠樿偂绁ㄨ偂鍒╁拰鍒╃敤鍟嗘キ(y猫)淇＄敤绛夊潎灞簬绫岃硣寮曡捣鐨勮病(c谩i)鍕�(w霉)娲诲嫊(d貌ng)銆�
9锛庝笅鍒楀悇闋�(xi脿ng)涓�锛屽爆浜庢櫘閫氬勾閲戝舰寮忕殑闋�(xi脿ng)鐩湁锛� 锛�銆�
A.闆跺瓨鏁村彇鍎�(ch菙)钃勫瓨娆剧殑鏁村彇椤�
B.瀹氭湡瀹氶鏀粯鐨勯(y菐ng)鑰侀噾
C.骞磋硣鏈洖鏀堕
D.鍎熷偟鍩洪噾
銆愮瓟妗堛€態CD
銆愯В鏋愩€戦浂瀛樻暣鍙栧劜(ch菙)钃勫瓨娆剧殑鏁村彇椤嶇浉鐣�(d膩ng)浜庢櫘閫氬勾閲戠殑绲傚€�銆�
10锛庣浉灏嶆瑠(qu谩n)鐩婅硣閲戠殑绫岃硣鏂瑰紡鑰岃█锛岄暦鏈熷€熸绫岃硣鐨勭己榛�(di菐n)涓昏鏈夛紙 锛�銆�
A锛庤病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)杓冨ぇ B锛庤硣閲戞垚鏈純楂�
C锛庣睂璩囨暩(sh霉)椤嶆湁闄� D锛庣睂璩囬€熷害杓冩參
銆愮瓟妗堛€慉C
銆愯В鏋愩€戠浉灏嶆瑠(qu谩n)鐩婅硣閲戠殑绫岃硣鏂瑰紡鑰岃█锛岄暦鏈熷€熸绫岃硣鐨勭己榛�(di菐n)涓昏鏈夛細锛�1锛夎病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)杓冨ぇ锛涳紙2锛夐檺鍒舵娆捐純澶�锛涳紙3锛夌睂璩囨暩(sh霉)椤嶆湁闄�銆傝硣閲戞垚鏈純浣庡拰绫岃硣閫熷害蹇爆浜庨暦鏈熷€熸绫岃硣鐨勫劒(y艒u)榛�(di菐n)銆�
涓�銆佸垽鏂烽
1锛庡湪鍏ㄦ姇璩囧亣瑷�(sh猫)姊濅欢涓�锛屽緸鎶曡硣浼佹キ(y猫)鐨勭珛鍫寸湅锛屼紒妤�(y猫)鍙栧緱鍊熸鎳�(y墨ng)瑕栫偤鐝�(xi脿n)閲戞祦鍏�锛岃€屾閭勫€熸鍜屾敮浠樺埄鎭墖鎳�(y墨ng)瑕栫偤鐝�(xi脿n)閲戞祦鍑恒€� 锛� 锛�
銆愮瓟妗堛€懨�
銆愯В鏋愩€戝湪鍏ㄦ姇璩囧亣瑷�(sh猫)姊濅欢涓�锛屽緸鎶曡硣浼佹キ(y猫)鐨勭珛鍫寸湅锛屼紒妤�(y猫)鍙栧緱鍊熸鎴栨閭勫€熸鍜屾敮浠樺埄鎭潎鎳�(y墨ng)瑕栫偤鐒￠棞(gu膩n)鐝�(xi脿n)閲戞祦閲�銆�
2锛庣敱鍏╃ó瀹屽叏姝ｇ浉闂�(gu膩n)鐨勮偂绁ㄧ祫鎴愮殑璀夊埜绲勫悎涓嶈兘鎶甸姺浠讳綍棰�(f膿ng)闅�(xi菐n)銆� 锛� 锛�
銆愮瓟妗堛€戔棆
銆愯В鏋愩€戣2001骞磋€冮瑙ｆ瀽銆�
3锛庝竴鑸€岃█锛屼紒妤�(y猫)瀛樿波闇€瑕侀噺鑸囦紒妤�(y猫)鐢熺敘(ch菐n)鍙婇姺鍞殑瑕�(gu墨)妯℃垚姝ｆ瘮锛岃垏瀛樿波鍛ㄨ綁(zhu菐n)涓€娆℃墍闇€澶╂暩(sh霉)鎴愬弽姣斻€傦紙 锛�
銆愮瓟妗堛€懨�
銆愯В鏋愩€戜竴鑸€岃█锛屼紒妤�(y猫)瀛樿波闇€瑕侀噺鑸囦紒妤�(y猫)鐢熺敘(ch菐n)鍙婇姺鍞殑瑕�(gu墨)妯℃垚姝ｆ瘮锛岃垏瀛樿波鍛ㄨ綁(zhu菐n)娆℃暩(sh霉)鎴愬弽姣�锛岃€岃垏瀛樿波鍛ㄨ綁(zhu菐n)涓€娆℃墍闇€澶╂暩(sh霉)鎴愭姣�銆�
4锛庡湪闄ゆ伅鏃ヤ箣鍓嶏紝鑲″埄娆�(qu谩n)寰炲爆浜庤偂绁�锛涘緸闄ゆ伅鏃ラ枊濮�锛屾柊璩煎叆鑲＄エ鐨勪汉涓嶈兘鍒嗕韩鏈宸插鍛婄櫦(f膩)鏀剧殑鑲″埄銆� 锛� 锛�
銆愮瓟妗堛€戔棆
銆愯В鏋愩€戝湪闄ゆ伅鏃ュ墠锛岃偂鍒╂瑠(qu谩n)寰炲爆浜庤偂绁紝鎸佹湁鑲＄エ鑰呬韩鏈夐牁(l菒ng)鍙栬偂鍒╃殑娆�(qu谩n)鍒�锛涘緸闄ゆ伅鏃ラ枊濮�锛屾柊璩煎叆鑲＄エ鐨勬姇璩囪€呬笉鑳藉垎浜渶杩戜竴鏈熻偂鍒�銆傚洜姝わ紝鍦ㄩ櫎鎭棩涔嬪悗鐨勮偂绁ㄤ氦鏄�锛屽叾浜ゆ槗鍍�(ji脿)鏍煎彲鑳芥湁鎵€涓嬮檷銆�
5锛庢案绾�(x霉)闋�(y霉)绠楄兘澶犱娇闋�(y霉)绠楁湡闁撹垏鏈�(hu矛)瑷�(j矛)骞村害鐩搁厤鍚�锛屼究浜庤€冩牳闋�(y霉)绠楃殑鍩�(zh铆)琛岀祼(ji茅)鏋溿€傦紙 锛�
銆愮瓟妗堛€懨�
銆愯В鏋愩€戞案绾�(x霉)闋�(y霉)绠楀嵆婊惧嫊(d貌ng)闋�(y霉)绠�锛屽皣闋�(y霉)绠楁湡闁撹垏鏈�(hu矛)瑷�(j矛)骞村害鐩歌劔绡€(ji茅)锛屼笉渚夸簬鑰冩牳闋�(y霉)绠楃殑鍩�(zh铆)琛岀祼(ji茅)鏋�銆�
6锛庡紩璧峰€�(g猫)鍒ユ姇璩囦腑蹇冪殑鎶曡硣鍒╂饯鐜囨彁楂樼殑鎶曡硣锛屼笉涓€瀹氭渻(hu矛)浣挎暣鍊�(g猫)浼佹キ(y猫)鐨勫墿浣欐敹鐩婂鍔�銆� 锛� 锛�
銆愮瓟妗堛€戔棆
銆愯В鏋愩€戣2001骞磋€冮瑙ｆ瀽銆�
7锛庢瑠(qu谩n)鐩婁箻鏁�(sh霉)鐨勯珮浣庡彇姹轰簬浼佹キ(y猫)鐨勮硣閲戠祼(ji茅)妲�(g貌u)锛涜硣鐢�(ch菐n)璨�(f霉)鍌电巼瓒婇珮锛屾瑠(qu谩n)鐩婁箻鏁�(sh霉)瓒婇珮锛岃病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)瓒婂ぇ銆傦紙 锛�
銆愮瓟妗堛€戔棆
銆愯В鏋愩€� 锛屾墍浠ワ紝娆�(qu谩n)鐩婁箻鏁�(sh霉)鐨勯珮浣庡彇姹轰簬浼佹キ(y猫)鐨勮硣閲戠祼(ji茅)妲�(g貌u)锛涜硣鐢�(ch菐n)璨�(f霉)鍌电巼瓒婇珮锛屾瑠(qu谩n)鐩婁箻鏁�(sh霉)瓒婇珮锛岃病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)瓒婂ぇ銆� 

8锛庡湅搴埜鏄竴绋咕涔庢矑鏈夐ⅷ(f膿ng)闅�(xi菐n)鐨勬湁鍍�(ji脿)璀夊埜锛屽叾鍒╃巼鍙互浠ｈ〃璩囬噾鏅�(sh铆)闁撳児(ji脿)鍊�銆傦紙    锛� 
銆愮瓟妗堛€懨� 
銆愯В鏋愩€戝緸閲忕殑瑕�(gu墨)瀹氭€т締鐪�锛岃硣閲戞檪(sh铆)闁撳児(ji脿)鍊兼槸娌掓湁棰�(f膿ng)闅�(xi菐n)鍜屾矑鏈夐€氳波鑶ㄨ劰姊濅欢涓嬬殑绀炬渻(hu矛)骞冲潎璩囬噾鍒╂饯鐜�銆�
鍦嬪韩鍒告槸涓€绋咕涔庢矑鏈夐ⅷ(f膿ng)闅�(xi菐n)鐨勬湁鍍�(ji脿)璀夊埜锛屽湪娌掓湁閫氳波鑶ㄨ劰鐨勫墠鎻愪笅锛屽叾鍒╃巼鍙互浠ｈ〃璩囬噾鏅�(sh铆)闁撳児(ji脿)鍊笺€� 

9锛庣櫦(f膩)琛屽劒(y艒u)鍏堣偂鐨勪笂甯傚叕鍙稿涓嶈兘鎸夎(gu墨)瀹氭敮浠樺劒(y艒u)鍏堣偂鑲″埄锛屽劒(y艒u)鍏堣偂鑲℃澅鏈夋瑠(qu谩n)瑕佹眰鍏徃鐮寸敘(ch菐n)銆�  锛�  锛� 

銆愮瓟妗堛€懨� 
銆愯В鏋愩€戝埄鐢ㄥ劒(y艒u)鍏堣偂绫岄泦鐨勮硣閲戝爆浜庝紒妤�(y猫)鐨勬瑠(qu谩n)鐩婅硣閲�锛屼唬琛ㄤ竴绋墍鏈夋瑠(qu谩n)闂�(gu膩n)绯�锛岀櫦(f膩)琛屽劒(y艒u)鍏堣偂鐨勪笂甯傚叕鍙稿涓嶈兘鎸夎(gu墨)瀹氭敮浠樺劒(y艒u)鍏堣偂鑲″埄锛屽劒(y艒u)鍏堣偂鑲℃澅鐒℃瑠(qu谩n)瑕佹眰鍏徃鐮寸敘(ch菐n)銆� 

10锛庤硣閲戞垚鏈槸鎶曡硣浜哄皪鎶曞叆璩囬噾鎵€瑕佹眰鐨勬渶浣庢敹鐩婄巼锛屼篃鍙綔鐐哄垽鏂锋姇璩囬爡(xi脿ng)鐩槸鍚﹀彲琛岀殑鍙栬垗妯�(bi膩o)婧�(zh菙n)銆傦紙 锛� 

銆愮瓟妗堛€戔棆 

銆愯В鏋愩€戝湪瀵�(sh铆)鍕�(w霉)涓�锛屼竴鑸湁浠ヤ笅骞剧ó鏂规硶纰哄畾闋�(xi脿ng)鐩殑鎶樼従(xi脿n)鐜囷細1锛変互鎶曡硣闋�(xi脿ng)鐩殑璩囬噾鎴愭湰浣滅偤鎶樼従(xi脿n)鐜囷紱2锛変互鎶曡硣鐨勬(j墨)鏈�(hu矛)鎴愭湰浣滅偤鎶樼従(xi脿n)鐜�锛�3锛夋牴鎿�(j霉)涓嶅悓闅庢閲囩敤涓嶅悓鐨勬姌鐝�(xi脿n)鐜囥€傚湪瑷�(j矛)绠楅爡(xi脿ng)鐩缓瑷�(sh猫)鏈熷噲鐝�(xi脿n)閲戞祦閲忕従(xi脿n)鍊兼檪(sh铆)锛屼互璨告鐨勫(sh铆)闅涘埄鐜囦綔鐐烘姌鐝�(xi脿n)鐜囷紱鍦ㄨ▓(j矛)绠楅爡(xi脿ng)鐩稉(j墨ng)鐕熸湡鍑堢従(xi脿n)閲戞祦閲忔檪(sh铆)锛屼互鍏ㄧぞ鏈�(hu矛)璩囬噾骞冲潎鏀剁泭鐜囦綔鐐烘姌鐝�(xi脿n)鐜�锛�4锛変互琛屾キ(y猫)骞冲潎璩囬噾鏀剁泭鐜囦綔鐐洪爡(xi脿ng)鐩姌鐝�(xi脿n)鐜�銆� 
涓昏瑭﹂閮ㄥ垎 
鍥�銆佽▓(j矛)绠楀垎鏋愰 
1.宸茬煡锛氭煇鍏徃2002骞撮姺鍞敹鍏ョ偤20000钀厓锛岄姺鍞噲鍒╂饯鐜囩偤12%锛屽噲鍒╂饯鐨�60%鍒嗛厤绲︽姇璩囪€�銆�2002骞�12鏈�31鏃ョ殑璩囩敘(ch菐n)璨�(f霉)鍌佃〃锛堢啊琛級濡備笅锛� 
                            璩囩敘(ch菐n)璨�(f霉)鍌佃〃锛堢啊琛級 
2002骞�12鏈�31鏃�                                                  鍠綅锛氳惉鍏� 璩囩敘(ch菐n)  鏈熸湯浣欓  璨�(f霉)鍌靛強鎵€鏈夎€呮瑠(qu谩n)鐩�  鏈熸湯浣欓  
璨ㄥ梗璩囬噾 
鎳�(y墨ng)鏀惰超娆惧噲椤� 
瀛樿波 
鍥哄畾璩囩敘(ch菐n)鍑堝€� 
鐒″舰璩囩敘(ch菐n)  1000 
3000 
6000 
7000 
1000  鎳�(y墨ng)浠樿超娆� 
鎳�(y墨ng)浠樼エ鎿�(j霉) 
闀锋湡鍊熸 
瀵�(sh铆)鏀惰硣鏈� 
鐣欏瓨鏀剁泭  1000 
2000 
9000 
4000 
2000  
璩囩敘(ch菐n)绺借▓(j矛)  18000  璨�(f霉)鍌佃垏鎵€鏈夎€呮瑠(qu谩n)鐩婄附瑷�(j矛)  18000  


   瑭插叕鍙�2003骞磋▓(j矛)鍔冮姺鍞敹鍏ユ瘮涓婂勾澧為暦30%锛岀偤瀵�(sh铆)鐝�(xi脿n)閫欎竴鐩(bi膩o)锛屽叕鍙搁渶鏂板瑷�(sh猫)鍌欎竴鑷�(t谩i)锛屽児(ji脿)鍊�148钀厓銆傛摎(j霉)姝峰勾璨�(c谩i)鍕�(w霉)鏁�(sh霉)鎿�(j霉)鍒嗘瀽锛屽叕鍙告祦鍕�(d貌ng)璩囩敘(ch菐n)鑸囨祦鍕�(d貌ng)璨�(f霉)鍌甸毃閵峰敭椤嶅悓姣旂巼澧炴笡銆傚叕鍙稿闇€灏嶅绫岃硣锛屽彲鎸夐潰鍊肩櫦(f膩)琛岀エ闈㈠勾鍒╃巼鐐�10%銆佹湡闄愮偤10骞淬€佹瘡骞村勾鏈粯鎭殑鍏徃鍌靛埜瑙ｆ焙銆傚亣瀹氳┎鍏徃2003骞寸殑閵峰敭鍑堝埄鐜囧拰鍒╂饯鍒嗛厤鏀跨瓥鑸囦笂骞翠繚鎸佷竴鑷�锛屽叕鍙稿偟鍒哥殑鐧�(f膩)琛岃不(f猫i)鐢ㄥ彲蹇界暐涓嶈▓(j矛)锛岄仼鐢ㄧ殑浼佹キ(y猫)鎵€寰楃▍绋呯巼鐐�33%銆� 
瑕佹眰锛� 
(1)瑷�(j矛)绠�2003骞村叕鍙搁渶澧炲姞鐨勭嚐閬�(y霉n)璩囬噾銆� 
(2)闋�(y霉)娓�2003骞撮渶瑕佸皪澶栫睂闆嗙殑璩囬噾閲忋€� 
(3)瑷�(j矛)绠楃櫦(f膩)琛屽偟鍒哥殑璩囬噾鎴愭湰銆� 
銆愮瓟妗堝強瑙ｆ瀽銆� 
锛�1锛�2003骞村叕鍙搁渶澧炲姞鐨勭嚐閬�(y霉n)璩囬噾 
=20000脳30%脳[锛�1000+3000+6000锛�/20000-锛�1000+2000锛�/20000]=2100锛堣惉鍏冿級 
鎴�2003骞村叕鍙搁渶澧炲姞鐨勭嚐閬�(y霉n)璩囬噾=[锛�1000+3000+6000锛�-锛�1000+2000锛塢脳30%=2100锛堣惉鍏冿級  

锛�2锛�2003骞撮渶瑕佸皪澶栫睂闆嗙殑璩囬噾閲�=锛�2100+148锛�-20000脳锛�1+30%锛壝�12%脳锛�1-60%锛�=2248-1248=1000锛堣惉鍏冿級 
鎴� 
2003骞撮渶澧炲姞鐨勮硣閲戠附椤�=2100+148=2248锛堣惉鍏冿級 
2003骞村収(n猫i)閮ㄨ瀺璩囬=20000脳锛�1+30%锛壝�12%脳锛�1-60%锛�=1248锛堣惉鍏冿級 
2003骞撮渶瑕佸皪澶栫睂闆嗙殑璩囬噾閲�=2248-1248=1000锛堣惉鍏冿級  

(3)鐧�(f膩)琛屽偟鍒哥殑璩囬噾鎴愭湰=1000脳10%脳锛�1-33%锛�/1000=6.7% 
鎴� 
鐧�(f膩)琛屽偟鍒哥殑璩囬噾鎴愭湰=10%脳锛�1-33%锛�=6.7%  

2.宸茬煡鏌愬叕鍙哥暥(d膩ng)鍓嶈硣閲戠祼(ji茅)妲�(g貌u)濡備笅锛� 
绫岃硣鏂瑰紡  閲戦锛堣惉鍏冿級  
闀锋湡鍌靛埜锛堝勾鍒╃巼8%锛� 
鏅€氳偂锛�4500钀偂锛� 
鐣欏瓨鏀剁泭  1000 
4500 
2000  
鍚堣▓(j矛)  7500  

鍥犵敓鐢�(ch菐n)鐧�(f膩)灞曢渶瑕�锛屽叕鍙稿勾鍒濇簴(zh菙n)鍌欏鍔犺硣閲�2500钀厓锛岀従(xi脿n)鏈夊叐鍊�(g猫)绫岃硣鏂规鍙緵閬告搰锛氱敳鏂规鐐哄鍔犵櫦(f膩)琛�1000钀偂鏅€氳偂锛屾瘡鑲″競鍍�(ji脿)2.5鍏�锛涗箼鏂规鐐烘寜闈㈠€肩櫦(f膩)琛屾瘡骞村勾鏈粯鎭�銆佺エ闈㈠埄鐜囩偤10%鐨勫叕鍙稿偟鍒�2500钀厓銆傚亣瀹氳偂绁ㄨ垏鍌靛埜鐨勭櫦(f膩)琛岃不(f猫i)鐢ㄥ潎鍙拷鐣ヤ笉瑷�(j矛)锛涢仼鐢ㄧ殑浼佹キ(y猫)鎵€寰楃▍绋呯巼鐐�33%銆� 
瑕佹眰锛� 
(1)瑷�(j矛)绠楀叐绋睂璩囨柟妗堜笅姣忚偂鍒╂饯鐒″樊鍒ラ粸(di菐n)鐨勬伅绋呭墠鍒╂饯銆� 
(2)瑷�(j矛)绠楄檿浜庢瘡鑲″埄娼ょ劇宸垾榛�(di菐n)鏅�(sh铆)涔欐柟妗堢殑璨�(c谩i)鍕�(w霉)鏉犳】绯绘暩(sh霉)銆� 
(3)濡傛灉鍏徃闋�(y霉)瑷�(j矛)鎭▍鍓嶅埄娼ょ偤1200钀厓锛屾寚鍑鸿┎鍏徃鎳�(y墨ng)閲囩敤鐨勭睂璩囨柟妗堛€� 
(4)濡傛灉鍏徃闋�(y霉)瑷�(j矛)鎭▍鍓嶅埄娼ょ偤1600钀厓锛屾寚鍑鸿┎鍏徃鎳�(y墨ng)閲囩敤鐨勭睂璩囨柟妗�銆� 
(5)鑻ュ叕鍙搁爯(y霉)瑷�(j矛)鎭▍鍓嶅埄娼ゅ湪姣忚偂鍒╂饯鐒″樊鍒ラ粸(di菐n)澧為暦10%锛岃▓(j矛)绠楅噰鐢ㄤ箼鏂规鏅�(sh铆)瑭插叕鍙告瘡鑲″埄娼ょ殑澧為暦骞呭害銆� 
銆愮瓟妗堝強瑙ｆ瀽銆� 
锛�1锛夎▓(j矛)绠楀叐绋睂璩囨柟妗堜笅姣忚偂鍒╂饯鐒″樊鍒ラ粸(di菐n)鐨勬伅绋呭墠鍒╂饯:  
 
瑙ｄ箣寰�:EBIT=1455(钀厓)
鎴�:鐢叉柟妗堝勾鍒╂伅=1000脳8%=80(钀厓)
涔欐柟妗堝勾鍒╂伅=1000脳8%+2500脳10%=330(钀厓)


锛�3锛夊洜?y脿n)?闋�(y霉)瑷�(j矛)鎭▍鍓嶅埄娼�=200钀厓鎵€浠�:鎳�(y墨ng)閲囩敤鐢叉柟妗�(鎴栧鐧�(f膩)鏅€氳偂)銆�
(4)鍥�?y脿n)? 闋�(y霉)瑷�(j矛)鎭▍鍓嶅埄娼�=1600钀厓>EBIT=1455钀厓
鎵€浠�:鎳�(y墨ng)閲囩敤涔欐柟妗�(鎴栫櫦(f膩)琛屽叕鍙稿偟鍒�)銆�
锛�5锛夋瘡鑲″埄娼ゅ闀风巼=1.29脳10%=12.9%
3.宸茬煡锛氭煇鍏徃鐝�(xi脿n)閲戞敹鏀钩绌�(w臎n)锛岄爯(y霉)瑷�(j矛)鍏ㄥ勾锛堟寜360澶╄▓(j矛)绠楋級鐝�(xi脿n)閲戦渶瑕侀噺鐐�250000鍏�锛岀従(xi脿n)閲戣垏鏈夊児(ji脿)璀夊埜鐨勮綁(zhu菐n)鎻涙垚鏈偤姣忔500鍏�锛屾湁鍍�(ji脿)璀夊埜骞村埄鐜囩偤10%銆�
瑕佹眰锛�
(1)瑷�(j矛)绠楁渶浣崇従(xi脿n)閲戞寔鏈夐噺銆�
(2)瑷�(j矛)绠楁渶浣崇従(xi脿n)閲戞寔鏈夐噺涓嬬殑鍏ㄥ勾鐝�(xi脿n)閲戠鐞嗙附鎴愭湰銆佸叏骞寸従(xi脿n)閲戣綁(zhu菐n)鎻涙垚鏈拰鍏ㄥ勾鐝�(xi脿n)閲戞寔鏈夋(j墨)鏈�(hu矛)鎴愭湰銆�
(3)瑷�(j矛)绠楁渶浣崇従(xi脿n)閲戞寔鏈夐噺涓嬬殑鍏ㄥ勾鏈夊児(ji脿)璀夊埜浜ゆ槗娆℃暩(sh霉)鍜屾湁鍍�(ji脿)璀夊埜浜ゆ槗闁撻殧鏈�銆�
銆愮瓟妗堝強瑙ｆ瀽銆�
锛�1锛夋渶浣崇従(xi脿n)閲戞寔鏈夐噺=
锛�2锛夋渶浣庣従(xi脿n)閲戠鐞嗙附鎴愭湰=
杞�(zhu菐n)鎻涙垚鏈�=
姗�(j墨)鏈�(hu矛)鎴愭湰=
锛�3锛夋湁鍍�(ji脿)璀夊埜浜ゆ槗娆℃暩(sh霉)=
鏈夊児(ji脿)璀夊埜浜ゆ槗闁撻殧鏈�=
4.宸茬煡锛氭煇浼佹キ(y猫)涓婂勾涓荤嚐妤�(y猫)鍕�(w霉)鏀跺叆鍑堥鐐�6900钀厓锛屽叏閮ㄨ硣鐢�(ch菐n)骞冲潎浣欓鐐�2760钀厓锛屾祦鍕�(d貌ng)璩囩敘(ch菐n)骞冲潎浣欓鐐�1104钀厓锛涙湰骞翠富鐕熸キ(y猫)鍕�(w霉)鏀跺叆鍑堥鐐�7938钀厓锛屽叏閮ㄨ硣鐢�(ch菐n)骞冲潎浣欓鐐�2940钀厓锛屾祦鍕�(d貌ng)璩囩敘(ch菐n)骞冲潎浣欓鐐�1323钀厓銆�
瑕佹眰锛�
(1)瑷�(j矛)绠椾笂骞磋垏鏈勾鐨勫叏閮ㄨ硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜囷紙娆★級銆佹祦鍕�(d貌ng)璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜囷紙娆★級鍜岃硣鐢�(ch菐n)绲�(ji茅)妲�(g貌u)锛堟祦鍕�(d貌ng)璩囩敘(ch菐n)鍗犲叏閮ㄨ硣鐢�(ch菐n)鐨勭櫨鍒嗘瘮锛�銆�
(2)閬�(y霉n)鐢ㄥ樊椤嶅垎鏋愭硶瑷�(j矛)绠楁祦鍕�(d貌ng)璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜囪垏璩囩敘(ch菐n)绲�(ji茅)妲�(g貌u)璁婂嫊(d貌ng)灏嶅叏閮ㄨ硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜囩殑褰遍熆銆�
銆愮瓟妗堝強瑙ｆ瀽銆�
锛�1锛夋湁闂�(gu膩n)鎸囨(bi膩o)瑷�(j矛)绠楀涓�:
涓婂勾鍏ㄩ儴璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜�= 
鏈勾鍏ㄩ儴璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜�= 
涓婂勾娴佸嫊(d貌ng)璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜�= 
鏈勾娴佸嫊(d貌ng)璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜�= 
涓婂勾娴佸嫊(d貌ng)璩囩敘(ch菐n)鍗犲叏閮ㄨ硣鐢�(ch菐n)鐨勭櫨鍒嗘瘮= 
鏈勾娴佸嫊(d貌ng)璩囩敘(ch菐n)鍗犲叏閮ㄨ硣鐢�(ch菐n)鐨勭櫨鍒嗘瘮= 

锛�2锛夋祦鍕�(d貌ng)璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜囪垏璩囩敘(ch菐n)绲�(ji茅)妲�(g貌u)璁婂嫊(d貌ng)灏嶅叏閮ㄨ硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜囩殑褰遍熆瑷�(j矛)绠楀涓�:
娴佸嫊(d貌ng)璩囩敘(ch菐n)鍛ㄨ綁(zhu菐n)鐜囪畩鍕�(d貌ng)鐨勫奖闊�=(6.0-6.25)脳40%=-0.1(娆�)
璩囩敘(ch菐n)绲�(ji茅)妲�(g貌u)璁婂嫊(d貌ng)褰遍熆=6.0脳(45%-40%)=0.3(娆�) 
浜斻€佺稖鍚堥
1.宸茬煡锛欰鍏徃鎿臣璨锋煇鍏徃鍌靛埜浣滅偤闀锋湡鎶曡硣锛堟墦绠楁寔鏈夎嚦鍒版湡鏃ワ級锛岃姹傜殑蹇呰鏀剁泭鐜囩偤6%銆�
鐝�(xi脿n)鏈変笁瀹跺叕鍙稿悓鏅�(sh铆)鐧�(f膩)琛�5骞存湡锛岄潰鍊煎潎鐐�1000鍏冪殑鍌靛埜銆傚叾涓細鐢插叕鍙稿偟鍒哥殑绁ㄩ潰鍒╃巼鐐�8%锛屾瘡骞翠粯鎭竴娆�锛屽埌鏈熼倓鏈�锛屽偟鍒哥櫦(f膩)琛屽児(ji脿)鏍肩偤1041鍏冿紱涔欏叕鍙稿偟鍒哥殑绁ㄩ潰鍒╃巼鐐�8%锛屽柈鍒╄▓(j矛)鎭�锛屽埌鏈熶竴娆￠倓鏈粯鎭�锛屽偟鍒哥櫦(f膩)琛屽児(ji脿)鏍肩偤1050鍏冿紱涓欏叕鍙稿偟鍒哥殑绁ㄩ潰鍒╃巼鐐洪浂锛屽偟鍒哥櫦(f膩)琛屽児(ji脿)鏍肩偤750鍏冿紝鍒版湡鎸夐潰鍊奸倓鏈€�
閮ㄥ垎璩囬噾鏅�(sh铆)闁撳児(ji脿)鍊肩郴鏁�(sh霉)濡備笅锛�
5骞�  5锛�  6锛�  7锛�  8锛�  
锛圥/F锛�1锛�5锛�  0.7835  0.7473  0.7130  0.6806  
锛圥/A锛�1锛�5锛�  4.3295  4.2124  4.1000  3.9927  

瑕佹眰锛�
锛�1锛夎▓(j矛)绠桝鍏徃璩煎叆鐢插叕鍙稿偟鍒哥殑鍍�(ji脿)鍊煎拰鏀剁泭鐜�銆�
锛�2锛夎▓(j矛)绠桝鍏徃璩煎叆涔欏叕鍙稿偟鍒哥殑鍍�(ji脿)鍊煎拰鏀剁泭鐜�銆�
锛�3锛夎▓(j矛)绠桝鍏徃璩煎叆涓欏叕鍙稿偟鍒哥殑鍍�(ji脿)鍊�銆�
锛�4锛夋牴鎿�(j霉)涓婅堪瑷�(j矛)绠楃祼(ji茅)鏋�锛岃⿻鍍�(ji脿)鐢�銆佷箼銆佷笝涓夌ó鍏徃鍌靛埜鏄惁鍏锋湁鎶曡硣鍍�(ji脿)鍊硷紝骞剁偤A鍏徃浣滃嚭璩艰卜浣曠ó鍌靛埜鐨勬焙绛�銆�
锛�5锛夎嫢A鍏徃璩艰卜骞舵寔鏈夌敳鍏徃鍌靛埜锛�1骞村悗灏囧叾浠�1050鍏冪殑鍍�(ji脿)鏍煎嚭鍞�锛岃▓(j矛)绠楄┎闋�(xi脿ng)鎶曡硣鏀剁泭鐜�銆�
銆愮瓟妗堝強瑙ｆ瀽銆�
锛�1锛夌敳鍏徃鍌靛埜鐨勫児(ji脿)鍊�=1000脳锛圥/F锛�6%锛�5锛�+1000脳锛圥/A锛�6%锛�5锛�
=1000脳0.7473+1000脳8%脳4.2124
鈮�1084.29(鍏�)
鍥�?y脿n)妞嬪枈l(f膩)琛屽児(ji脿)鏍�1041鍏�<鍌靛埜鍍�(ji脿)鍊�1084.29鍏冦€�
鎵€浠ワ細鐢插偟鍒告敹鐩婄巼>6%銆�
涓嬮潰鐢�7%鍐嶆脯瑭︿竴娆�,鍏剁従(xi脿n)鍊艰▓(j矛)绠楀涓�:
P=1000脳8%脳(P/A,7%,5)+1000脳(P/F,7%,5)
=1000脳8%脳4.1000+1000脳0.7130=1041(鍏�)
瑷�(j矛)绠楁暩(sh霉)鎿�(j霉)鐐�1041鍏�,绛変簬鍌靛埜鐧�(f膩)琛屽児(ji脿)鏍�,瑾槑鐢插偟鍒告敹鐩婄巼鐐�7%銆傘€�
锛�2锛変箼鍏徃鍌靛埜鐨勫児(ji脿)鍊�=(1000+1000脳8%脳5) 脳(P/F,6%,5)
=(1000+1000脳8%脳5) 脳0.7473=1046.22(鍏�)
鍥�?y脿n)妞嬪枈l(f膩)琛屽児(ji脿)鏍�1050鍏�>鍌靛埜鍍�(ji脿)鍊�1046.22鍏�銆�
鎵€浠ワ細涔欏偟鍒告敹鐩婄巼<6%銆�
涓嬮潰鐢�5%鍐嶆脯瑭︿竴娆�,鍏剁従(xi脿n)鍊艰▓(j矛)绠楀涓�:
P=(1000+1000脳8%脳5) 脳(P/F,5%,5)
=锛�(1000+1000脳8%脳5) 脳0.7835=1096.90锛堝厓锛�銆�
鍥�?y脿n)妞嬪枈l(f膩)琛屽児(ji脿)鏍�1050鍏冦€堝偟鍒稿児(ji脿)鍊�1096.90鍏�銆�
鎵€浠ワ細5%銆堜箼鍌靛埜鏀剁泭鐜囥€�6%銆�
鎳�(y墨ng)鐢ㄥ収(n猫i)鎻掓硶锛�
涔欏偟鍒告敹鐩婄巼=5%+(1096.90-1050)/(1096.9-1046.22)脳锛�6%-5%锛�=5.93%銆�
锛�3锛変笝鍏徃鍌靛埜鐨勫児(ji脿)鍊糚=1000脳锛圥/F锛�6%锛�5锛�=1000脳0.7473=747.3锛堝厓锛�銆�
锛�4锛夊洜?y脿n)妞嬫澀鍧狀倛绶滎姽顕挎壘濯涚煝鍝傝磸鍏徃鐨勫繀瑕佹敹鐩婄巼锛岀櫦(f膩)琛屽児(ji脿)鏍间綆浜庡偟鍒稿児(ji脿)鍊笺€�
鎵€浠ワ細鐢插叕鍙稿偟鍒稿叿鏈夋姇璩囧児(ji脿)鍊�銆�
鍥�?y脿n)妞嬮槀澶滎倛绶滎姽顕挎壘濯涘疄闄€璐忓叕鍙哥殑蹇呰鏀剁泭鐜�锛岀櫦(f膩)琛屽児(ji脿)鏍奸珮浜庡偟鍒稿児(ji脿)鍊笺€�
鎵€浠ワ細涔欏叕鍙稿偟鍒镐笉鍏锋湁鎶曡硣鍍�(ji脿)鍊�銆�
鍥�?y脿n)妞嬬綍顛︻倛绶滎姽顕檶l(f膩)琛屽児(ji脿)鏍奸珮浜庡偟鍒稿児(ji脿)鍊笺€�
鎵€浠ワ細涓欏叕鍙稿偟鍒镐笉鍏锋湁鎶曡硣鍍�(ji脿)鍊�銆�
姹虹瓥绲�(ji茅)璜栵細A鍏徃鎳�(y墨ng)鐣�(d膩ng)閬告搰璩艰卜鐢插叕鍙稿偟鍒哥殑鏂规銆�
锛�5锛堿鍏徃鐨勬姇璩囨敹鐩婄巼=[(1050-1041)+1000脳8%脳1]/1041=8.55%銆�

2锛庡凡鐭ワ細鏌愪紒妤�(y猫)鐐洪枊鐧�(f膩)鏂扮敘(ch菐n)鍝佹摤鎶曡硣1000钀厓寤鸿ō(sh猫)涓€姊濈敓鐢�(ch菐n)绶�锛岀従(xi脿n)鏈夌敳銆佷箼銆佷笝涓夊€�(g猫)鏂规鍙緵閬告搰銆�
鐢叉柟妗堢殑鍑堢従(xi脿n)鍊兼祦閲忕偤锛歂CF0锛濓紞1000钀厓锛孨CF1锛�0钀厓锛孨CF2锛�6锛�250钀厓銆�
涔欐柟妗堢殑鐩搁棞(gu膩n)璩囨枡鐐猴細闋�(y霉)瑷�(j矛)鎶曠敘(ch菐n)鍚�1锛�10骞存瘡骞存柊澧�500钀厓鐕熸キ(y猫)鏀跺叆锛堜笉鍚鍊肩▍锛�锛屾瘡骞存柊澧炵殑缍�(j墨ng)鐕熸垚鏈拰鎵€寰楃▍鍒嗗垾鐐�200钀厓鍜�50钀厓锛涚10骞村洖鏀剁殑璩囩敘(ch菐n)浣欏€煎拰娴佸嫊(d貌ng)璩囬噾鍒嗗垾鐐�80钀厓鍜�200钀厓銆�
涓欐柟妗堢殑鐝�(xi脿n)閲戞祦閲忚硣鏂欏琛�1鎵€绀猴細
琛�1 鍠綅锛氳惉鍏�
T  0  1  2  3  4  5  6~1 
0  11  鍚堣▓(j矛)  
鍘熷鎶曡硣  500  500  0  0  0  0  0  0  1000  
骞村噲鍒╂饯  0  0  172  172  172  182  182  182  1790  
骞存姌鑸婃敜閵烽  0  0  72  72  72  72  72  72  720  
骞村埄鎭�  0  0  6  6  6  0  0  0  18  
鍥炴敹椤�  0  0  0  0  0  0  0  280  280  
鍑堢従(xi脿n)閲戞祦閲�       锛圓锛�    锛圔锛�  
绱▓(j矛)鍑堢従(xi脿n)閲戞祦閲�      锛圕锛�      

*鈥�6~10鈥濆勾涓€鍒椾腑鐨勬暩(sh霉)鎿�(j霉)鐐烘瘡骞存暩(sh霉)锛岄€ｇ簩(x霉)5骞寸浉绛�
瑭蹭紒妤�(y猫)鎵€鍦ㄨ妤�(y猫)鐨勫熀婧�(zh菙n)鎶樼従(xi脿n)鐜囩偤8锛�锛岄儴鍒嗚硣閲戞檪(sh铆)闁撳児(ji脿)鍊肩郴鏁�(sh霉)濡備笅锛�

T  1  6  10  11  
(F/P锛�8%)  锛�  1.5869  2.1589  锛�  
锛圥/F锛�8%锛宼锛�  0.9259  锛�   0.4289  
锛圓/P锛�8锛咃紝t锛�  锛�  锛�   0.1401  
锛圥/A锛�8%锛宺锛�  0.9259  4.6229  6.7101  锛�  

瑕佹眰锛�
锛�1锛夋寚鍑虹敳鏂规闋�(xi脿ng)鐩▓(j矛)绠楁湡锛屽苟瑾槑瑭叉柟妗堢2鑷�6骞寸殑鍑堢従(xi脿n)閲戞祦閲忥紙NCF2-6锛夊爆浜庝綍绋勾閲戝舰寮�
锛�2锛夎▓(j矛)绠椾箼鏂规闋�(xi脿ng)鐩▓(j矛)绠楁湡鍚勫勾鐨勫噲鐝�(xi脿n)閲戞祦閲�
锛�3锛夋牴鎿�(j霉)琛�1鐨勬暩(sh霉)鎿�(j霉)锛屽鍑鸿〃涓敤瀛楁瘝琛ㄧず鐨勪笝鏂规鐩搁棞(gu膩n)鍑堢従(xi脿n)閲戞祦閲忓拰绱▓(j矛)鍑堢従(xi脿n)閲戞祦閲忥紙涓嶇敤鍒楃畻寮忥級锛屽苟鎸囧嚭瑭叉柟妗堢殑璩囬噾鎶曞叆鏂瑰紡銆�
锛�4锛夎▓(j矛)绠楃敳銆佷笝鍏╂柟妗堝寘鎷缓瑷�(sh猫)鏈熺殑闈滄厠(t脿i)鎶曡硣鍥炴敹鏈熴€�
锛�5锛夎▓(j矛)绠楋紙P/F锛�8%锛�10锛夊拰锛圓/P锛�8锛�锛�10锛夌殑鍊硷紙淇濈暀鍥涗綅灏忔暩(sh霉)锛夈€�
锛�6锛夎▓(j矛)绠楃敳銆佷箼鍏╂柟妗堢殑鍑堢従(xi脿n)鍊兼寚妯�(bi膩o)锛屽苟鎿�(j霉)姝よ⿻鍍�(ji脿)鐢�銆佷箼鍏╂柟妗堢殑璨�(c谩i)鍕�(w霉)鍙鎬�銆�
锛�7锛夊鏋滀笝鏂规鐨勫噲鐝�(xi脿n)鍊肩偤725.69钀厓锛岀敤骞寸瓑椤嶅噲鍥炴敹椤嶆硶鐐轰紒妤�(y猫)鍋氬嚭瑭茬敓鐢�(ch菐n)绶氶爡(xi脿ng)鐩姇璩囩殑姹虹瓥銆�
銆愮瓟妗堝強瑙ｆ瀽銆�
(1)鐢叉柟妗堢殑闋�(xi脿ng)鐩▓(j矛)绠楁湡鐐�6骞淬€�
鐢叉柟妗堢2鑷�6骞村噲鐝�(xi脿n)閲戞祦閲廚CF2-6灞簬閬炲欢骞撮噾銆�
(2)涔欐柟妗堢殑鍑堢従(xi脿n)閲戞祦閲忕偤锛�
NCF0=-锛�800+200锛�=-1000锛堣惉鍏冿級
NCF1-9=500-锛�200+50锛�=250锛堣惉鍏冿級
NCF10=锛�500+200+80锛�-锛�200+50锛�=530锛堣惉鍏冿級
鎴栵細
NCF10=250+锛�200+80锛�=530锛堣惉鍏冿級
(3)琛�1涓笝鏂规鐢ㄥ瓧姣嶈〃绀虹殑鐩搁棞(gu膩n)鍑堢従(xi脿n)閲戞祦閲忓拰绱▓(j矛)鍑堢従(xi脿n)閲戞祦閲忓涓嬶細
锛圓锛�=254锛堣惉鍏冿級
锛圔锛�=1808锛堣惉鍏冿級
锛圕锛�=-250锛堣惉鍏冿級
涓欐柟妗堢殑璩囬噾鎶曞叆鏂瑰紡鍒嗗叐娆℃姇鍏ワ紙鎴栧垎娆℃姇鍏ワ級銆�
(4)鐢叉柟妗堝寘鎷缓瑷�(sh猫)鏈熺殑闈滄厠(t脿i)鎶曡硣鍥炴敹鏈�=
涓欐柟妗堝寘鎷缓瑷�(sh猫)鏈熺殑闈滄厠(t脿i)鎶曡硣鍥炴敹鏈�=4+ 
锛�5锛夛紙P/F锛�8%锛�10锛�=  
锛圓/P锛�8%锛�10锛�= 
(6)鐢叉柟妗堢殑鍑堢従(xi脿n)鍊�=-1000+250脳[锛圥/A锛�8%锛�6锛�-锛圥/A锛�8%锛�1锛塢
=-1000+250脳锛�4.6229-0.9259锛�
=-75.75锛堣惉鍏冿級
涔欐柟妗堢殑鍑堢従(xi脿n)鍊�=-1000+250脳锛圥/A锛�8%锛�10锛�+280脳锛圥/F锛�8%锛�10锛�
=-1000+250脳6.7101+280脳0.4632
=807.22锛堣惉鍏冿級
鍥�?y脿n)?鐢叉柟妗堢殑鍑堢従(xi脿n)鍊肩偤-75.75锛堣惉鍏冿級锛屽皬浜庨浂銆�
鎵€浠ワ細瑭叉柟妗堜笉鍏锋湁璨�(c谩i)鍕�(w霉)鍙鎬с€�
鍥�?y脿n)妞嬮槀鏇虫〃鍌呰啲琛凢(xi脿n)鍊肩偤807.22钀厓锛屽ぇ浜庨浂銆�
鎵€浠ワ細瑭叉柟妗堝叿鍌欒病(c谩i)鍕�(w霉)鍙鎬�銆�
(7)涔欐柟妗堢殑骞寸瓑椤嶅噲鍥炴敹椤�=807.22脳0.1490=120.28锛堣惉鍏冿級
涓欐柟妗堢殑骞寸瓑椤嶅噲鍥炴敹椤�=725.69脳0.1401=101.67锛堣惉鍏冿級
鍥�?y脿n)妞�?20.28钀厓澶т簬101.67钀厓銆�
鎵€浠ワ細涔欐柟妗堝劒(y艒u)浜庝笝鏂规锛屾噳(y墨ng)閬告搰涔欐柟妗�銆�