2019骞存敞鍐婃渻瑷堝斧銆婅病鍕�(w霉)鎴愭湰绠$悊銆嬭€冨墠7澶╄│椤�
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绶ㄨ集鎺ㄨ枽锛�2019骞存敞鍐婃渻瑷堝斧銆婅病鍕�(w霉)鎴愭湰绠$悊銆嬫ā鎿│椤屽尟绺�
涓€銆�鍠爡閬告搰椤�(姣忓皬椤屽彧鏈変竴鍊嬫纰虹瓟妗�锛岃珛寰炴瘡灏忛鐨勫倷閬哥瓟妗堜腑閬稿嚭涓€鍊嬩綘瑾�(r猫n)鐐烘渶姝g⒑鐨勭瓟妗�锛岀敤榧犳(bi膩o)榛炴搳鐩告噳(y墨ng)鐨勯伕闋�銆�)
1銆佹煇浼佹キ(y猫)姣忔湀鍥哄畾鍒堕€犺不鐢�20000鍏�锛屽浐瀹氶姺鍞不鐢�5000鍏�锛屽浐瀹氱鐞嗚不鐢�50000鍏冦€傚柈浣嶈畩鍕曞埗閫犳垚鏈�50鍏冿紝鍠綅璁婂嫊閵峰敭璨荤敤9鍏�锛屽柈浣嶈畩鍕曠鐞嗚不鐢�1鍏冦€傝┎浼佹キ(y猫)鐢熺敘(ch菐n)涓€绋敘(ch菐n)鍝�锛屽柈鍍�100鍏�锛屾墍寰楃▍绋呯巼鐐�25%锛屽鏋滀繚璀夋湰骞翠笉铏ф悕锛屽墖鑷冲皯鎳�(y墨ng)閵峰敭(銆€)浠剁敘(ch菐n)鍝併€�
A銆�22500
B銆�1875
C銆�7500
D銆�3750
銆愭纰虹瓟妗堛€� A
銆愮瓟妗堣В鏋愩€� (20000+5000+50000)×12/[100-(50+9+1)]=22500(浠�)
2銆佹煇浼佹キ(y猫)鐢熺敘(ch菐n)涓€绋敘(ch菐n)鍝�锛屽柈鍍�20鍏�锛屽柈浣嶈畩鍕曟垚鏈�12鍏�锛屽浐瀹氭垚鏈�200钀厓锛岄姺閲�100钀欢锛屽墖瑭茬敘(ch菐n)鍝佺殑閭婇殯璨㈢嵒鐜囩偤(銆€)銆�
A銆�20%
B銆�30%
C銆�40%
D銆�60%
銆愭纰虹瓟妗堛€� C
銆愮瓟妗堣В鏋愩€� 閭婇殯璨㈢嵒=閭婇殯璨㈢嵒/閵峰敭鏀跺叆=鍠綅閭婇殯璨㈢嵒/鍠児×100%=(20-12)/20×100%=40%
3銆丆鍏徃鐨勫浐瀹氭垚鏈�(涓嶅寘鎷埄鎭不鐢�)鐐�600钀厓锛岃硣鐢�(ch菐n)绺介鐐�10000钀厓锛岃硣鐢�(ch菐n)璨�(f霉)鍌电巼鐐�50%锛岃矤(f霉)鍌靛钩鍧囧埄鎭巼鐐�8%锛屽噲鍒╂饯鐐�900钀厓锛岃┎鍏徃閬╃敤鐨勬墍寰楃▍绋呯巼鐐�25%锛屽亣瑷�(sh猫)绋呭墠缍�(j墨ng)鐕熷埄娼�=鎭▍鍓嶅埄娼�锛屽墖绋呭墠缍�(j墨ng)鐕熷埄娼ゅ皪閵烽噺鐨勬晱鎰熺郴鏁�(sh霉)鏄�(銆€)銆�
A銆�1.38
B銆�1.36
C銆�1.14
D銆�1.33
銆愭纰虹瓟妗堛€� A
銆愮瓟妗堣В鏋愩€� 鐩墠鐨勭▍鍓嶇稉(j墨ng)鐕熷埄娼�=900/(1-25%)+10000×50%×8%=1600(钀厓)锛岀▍鍓嶇稉(j墨ng)鐕熷埄娼ゅ皪閵烽噺鐨勬晱鎰熺郴鏁�(sh霉)=绋呭墠缍�(j墨ng)鐕熷埄娼よ畩鍕曠巼/閵烽噺璁婂嫊鐜�=缍�(j墨ng)鐕熸潬妗跨郴鏁�(sh霉)=鐩墠鐨勯倞闅涜并鐛�/鐩墠鐨勭▍鍓嶇稉(j墨ng)鐕熷埄娼�=(鐩墠鐨勭▍鍓嶇稉(j墨ng)鐕熷埄娼�+鍥哄畾鎴愭湰)/鐩墠鐨勭▍鍓嶇稉(j墨ng)鐕熷埄娼�=(1600+600)/1600=1.38銆�
4銆佸凡鐭ュ柈鍍瑰皪鍒╂饯鐨勬晱鎰熺郴鏁�(sh霉)鐐�5锛屾湰骞寸泩鍒╋紝鐐轰簡纰轰繚涓嬪勾搴︿紒妤�(y猫)涓嶈櫑鎼�锛屽柈鍍逛笅闄嶇殑鏈€澶у箙搴︾偤(銆€)銆�
A銆�40%
B銆�20%
C銆�100%
D銆�50%
銆愭纰虹瓟妗堛€� B
銆愮瓟妗堣В鏋愩€� 鍠児灏嶅埄娼ょ殑鏁忔劅绯绘暩(sh霉)=鍒╂饯璁婂嫊鐧惧垎姣�/鍠児璁婂嫊鐧惧垎姣�锛屾牴鎿�(j霉)“鍒╂饯=閵峰敭鏀跺叆-绺芥垚鏈�=鍠児×閵烽噺-绺芥垚鏈�”鍙煡锛屽柈鍍逛笅闄嶆渻灏�(d菐o)鑷村埄娼や笅闄�锛屽叿楂旇€岃█锛屽柈鍍逛笅闄嶇殑鐧惧垎姣�=鍒╂饯璁婂嫊鐧惧垎姣�/鍠児灏嶅埄娼ょ殑鏁忔劅绯绘暩(sh霉)锛屽鏋滃埄娼や笅闄嶇殑鐧惧垎姣旇秴閬�100%锛屽墖涓嬪勾灏辨渻鍑虹従(xi脿n)铏ф悕锛屽洜姝�“鐐轰簡纰轰繚浼佹キ(y猫)涓嬪勾搴︿笉铏ф悕”鎰忓懗钁�“鍒╂饯涓嬮檷鐨勬渶澶у箙搴︾偤100%”锛屾墍浠ュ柈鍍逛笅闄嶇殑鏈€澶у箙搴︾偤100%/5=20%銆�
5銆佷笅鍒楅棞(gu膩n)浜庢贩鍚堟垚鏈€ф厠(t脿i)鍒嗘瀽鐨勮娉曚腑锛岄尟瑾ょ殑鏄�(銆€)銆�
A銆佸崐璁婂嫊鎴愭湰鍙互鍒嗚В鐐哄浐瀹氭垚鏈拰璁婂嫊鎴愭湰
B銆佸欢鏈熻畩鍕曟垚鏈湪涓€瀹氭キ(y猫)鍕�(w霉)閲忚寖鍦嶅収(n猫i)鐐哄浐瀹氭垚鏈�锛岃秴閬庤┎妤�(y猫)鍕�(w霉)閲忓彲鍒嗚В鐐哄浐瀹氭垚鏈拰璁婂嫊鎴愭湰
C銆侀殠姊紡鎴愭湰鍦ㄤ竴瀹氭キ(y猫)鍕�(w霉)閲忚寖鍦嶅収(n猫i)鐐哄浐瀹氭垚鏈�锛岀暥(d膩ng)妤�(y猫)鍕�(w霉)閲忚秴閬庝竴瀹氶檺搴�锛屾垚鏈烦韬嶅埌鏂扮殑姘村钩鏅傦紝鐒跺悗浠ユ柊鐨勬垚鏈綔鐐哄浐瀹氭垚鏈�
D銆佺偤绨″寲鏁�(sh霉)鎿�(j霉)铏曠悊锛屽湪鐩搁棞(gu膩n)鑼冨湇鍏�(n猫i)鏇茬窔鎴愭湰鍙互杩戜技鐪嬫垚璁婂嫊鎴愭湰鎴栧崐璁婂嫊鎴愭湰
銆愭纰虹瓟妗堛€� B
銆愮瓟妗堣В鏋愩€� 寤舵湡璁婂嫊鎴愭湰鍦ㄦ煇涓€妤�(y猫)鍕�(w霉)閲忎互涓嬭〃鐝�(xi脿n)鐐哄浐瀹氭垚鏈�锛岃秴閬庨€欎竴妤�(y猫)鍕�(w霉)閲忓墖鎴愮偤璁婂嫊鎴愭湰锛屾墍浠ラ伕闋匓鐨勮娉曚笉姝g⒑銆�
6銆佷笅鍒楅棞(gu膩n)浜庡畨鍏ㄩ倞闅涢鍜岄倞闅涜并鐛荤殑琛ㄨ堪涓紝涓嶆纰虹殑鏄�(銆€)銆�
A銆侀倞闅涜并鐛荤殑澶у皬锛岃垏鍥哄畾鎴愭湰鏀嚭鐨勫灏戠劇闂�(gu膩n)
B銆侀倞闅涜并鐛荤巼鍙嶆槧鐢�(ch菐n)鍝佺郸浼佹キ(y猫)浣滃嚭璨㈢嵒鐨勮兘鍔�
C銆佹彁楂樺畨鍏ㄩ倞闅涢鎴栨彁楂橀倞闅涜并鐛荤巼锛屽彲浠ユ彁楂樻伅绋呭墠鍒╂饯
D銆侀檷浣庡畨鍏ㄩ倞闅涚巼鎴栨彁楂橀倞闅涜并鐛荤巼锛屽彲浠ユ彁楂橀姺鍞伅绋呭墠鍒╂饯鐜�
銆愭纰虹瓟妗堛€� D
銆愮瓟妗堣В鏋愩€� 閵峰敭鎭▍鍓嶅埄娼ょ巼=瀹夊叏閭婇殯鐜�×閭婇殯璨㈢嵒鐜�锛岀敱姝ゅ彲鐭�锛岄檷浣庡畨鍏ㄩ倞闅涚巼鏈冮檷浣庨姺鍞埄娼ょ巼銆傛墍浠ラ伕闋匘鐨勮娉曚笉姝g⒑銆�
7銆佹煇浼佹キ(y猫)鏈湀鍥哄畾鎴愭湰10000鍏�锛岀敓鐢�(ch菐n)涓€绋敘(ch菐n)鍝�锛屽柈鍍�100鍏�锛屽柈浣嶈畩鍕曟垚鏈�80鍏冿紝鏈湀閵峰敭閲忕偤1000浠�銆傚鏋滄墦绠椾娇涓嬫湀姣旀湰鏈堢殑鎭▍鍓嶅埄娼ゆ彁楂�20%锛屽亣瑷�(sh猫)鍏朵粬鐨勮硣鏂欎笉璁�锛屽墖閵峰敭閲忔噳(y墨ng)鎻愰珮(銆€)銆�
A銆�12%
B銆�10%
C銆�8%
D銆�15%
銆愭纰虹瓟妗堛€� B
銆愮瓟妗堣В鏋愩€� 鏈湀鐨勬伅绋呭墠鍒╂饯=1000×(100-80)-10000=10000(鍏�)锛屾彁楂樺悗鐨勯姺鍞噺=[10000+10000×(1+20%)]/(100-80)=1100(浠�)锛屽嵆閵峰敭閲忔彁楂�10%銆�
8銆佸柈鑰楃浉灏嶇┅(w臎n)瀹氱殑澶栬臣闆堕儴浠舵垚鏈爆浜�(銆€)銆�
A銆佺磩鏉熸€у浐瀹氭垚鏈�
B銆侀厡閲忔€у浐瀹氭垚鏈�
C銆佹妧琛�(sh霉)璁婂嫊鎴愭湰
D銆侀厡閲忔€ц畩鍕曟垚鏈�
銆愭纰虹瓟妗堛€� C
銆愮瓟妗堣В鏋愩€� 鍠€楃浉灏嶇┅(w臎n)瀹氱殑澶栬臣闆堕儴浠舵垚鏈紝鍏舵垚鏈附椤嶉毃鐢�(ch菐n)閲忓憟姝f瘮渚嬭畩鍕�锛屽洜姝や笉灞簬鍥哄畾鎴愭湰锛岄伕闋匒銆丅鍙互鎺掗櫎銆傜敱浜庡璩奸浂閮ㄤ欢鎴愭湰鏄埄鐢ㄧ敓鐢�(ch菐n)鑳藉姏鎵€蹇呴爤鐧�(f膩)鐢熺殑鎴愭湰锛屼笉鏄稉(j墨ng)鐞嗕汉鍝℃焙瀹氱殑锛屽洜姝�锛屼笉灞簬閰岄噺鎬ц畩鍕曟垚鏈紝鑰屽爆浜庢妧琛�(sh霉)璁婂嫊鎴愭湰銆�
9銆佷紒妤�(y猫)缍�(j墨ng)鐕熷绋敘(ch菐n)鍝佹檪锛屽湪鍏朵粬鍥犵礌涓嶈畩鐨勬儏娉佷笅锛屼笅鍒椾簨闋呮渻鎻愰珮浼佹キ(y猫)鍔犳瑠(qu谩n)骞冲潎淇濇湰閵峰敭椤嶇殑鏄�(銆€)銆�
A銆侀倞闅涜并鐛荤巼楂樼殑鐢�(ch菐n)鍝佺殑閵峰敭姣旈噸闄嶄綆
B銆侀倞闅涜并鐛荤巼浣庣殑鐢�(ch菐n)鍝佺殑閵峰敭姣旈噸闄嶄綆
C銆佸浐瀹氭垚鏈笅闄�
D銆佸闅涢姺鍞涓嬮檷
銆愭纰虹瓟妗堛€� A
銆愮瓟妗堣В鏋愩€� 鍔犳瑠(qu谩n)骞冲潎閭婇殯璨㈢嵒鐜�=Σ(鍚勭敘(ch菐n)鍝侀倞闅涜并鐛荤巼×鍚勭敘(ch菐n)鍝佸崰绺介姺鍞瘮閲�)锛屼紒妤�(y猫)鍔犳瑠(qu谩n)骞冲潎淇濇湰閵峰敭椤�=鍥哄畾鎴愭湰绺介/鍔犳瑠(qu谩n)骞冲潎閭婇殯璨㈢嵒鐜囷紝閭婇殯璨㈢嵒鐜囬珮鐨勭敘(ch菐n)鍝佺殑閵峰敭姣旈噸闄嶄綆锛屾渻闄嶄綆鍔犳瑠(qu谩n)骞冲潎閭婇殯璨㈢嵒鐜�锛屽皫(d菐o)鑷翠紒妤�(y猫)鍔犳瑠(qu谩n)骞冲潎淇濇湰閵峰敭椤嶆彁楂�銆�
10銆佷笅鍒楀悇绋贩鍚堟垚鏈垎瑙g殑鏂规硶涓�锛屽彲浠ュ湪娌掓湁姝峰彶鎴愭湰鏁�(sh霉)鎿�(j霉)銆佹鍙叉垚鏈暩(sh霉)鎿�(j霉)涓嶅彲闈狅紝鎴栬€呴渶瑕佸皪姝峰彶鎴愭湰鍒嗘瀽绲�(ji茅)璜栭€茶椹楄瓑鐨勬儏娉佷笅浣跨敤鐨勬槸(銆€)銆�
A銆佸洖姝哥洿绶氭硶
B銆佸伐妤�(y猫)宸ョ▼娉�
C銆佸叕寮忔硶
D銆佸垪琛ㄦ硶
銆愭纰虹瓟妗堛€� B
銆愮瓟妗堣В鏋愩€� 娣峰悎鎴愭湰鍒嗚В鐨勬柟娉曚富瑕佹槸鍥炴鐩寸窔娉曞拰宸ユキ(y猫)宸ョ▼娉曘€傚伐妤�(y猫)宸ョ▼娉�锛屽彲浠ュ湪娌掓湁姝峰彶鎴愭湰鏁�(sh霉)鎿�(j霉)銆佹鍙叉垚鏈暩(sh霉)鎿�(j霉)涓嶅彲闈�锛屾垨鑰呴渶瑕佸皪姝峰彶鎴愭湰鍒嗘瀽绲�(ji茅)璜栭€茶椹楄瓑鐨勬儏娉佷笅浣跨敤锛屽挨鍏舵槸鍦ㄥ缓绔嬫(bi膩o)婧�(zh菙n)鎴愭湰鍜屽埗瀹氶爯(y霉)绠楁檪锛屼娇鐢ㄥ伐妤�(y猫)宸ョ▼娉�锛屾瘮姝峰彶鎴愭湰鍒嗘瀽鏇村姞绉戝(xu茅)銆�
鑰冭│绲�(ji茅)鏉熷悗锛�12鏈堜笅鏃叕甯冩敞鏈冩垚绺�銆傜偤浜嗘柟渚胯€冪敓鍙婃檪鐛插彇娉ㄥ唺鏈冭▓甯垚绺炬煡瑭㈡檪闁�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屾垜鍊戞渻鍙婃檪鎻愰啋鎮�2019骞存敞鍐婃渻瑷堝斧鑰冭│鎴愮妇鏌ヨ鏅傞枔锛岃珛鍙婃檪闋�(y霉)绱�銆�
浠ヤ笂鍏�(n猫i)瀹规槸2019骞存敞鍐婃渻瑷堝斧銆婅病鍕�(w霉)鎴愭湰绠$悊銆嬭€冨墠7澶╄│椤岋紝鎯崇嵅鍙栨洿澶�2019骞存敞鍐婃渻瑷堝斧銆婅病鍕�(w霉)鎴愭湰绠$悊銆嬫ā鎿│椤�銆佹骞寸湡椤岋紝璜嬮粸鎿�“鍏嶈不涓嬭級”鎸夐垥鍚庡嵆鍙牁(l菒ng)??锛�
浜�銆�澶氶爡閬告搰椤�(姣忓皬椤屽潎鏈夊鍊嬫纰虹瓟妗�锛岃珛寰炴瘡灏忛鐨勫倷閬哥瓟妗堜腑閬稿嚭浣犺獚(r猫n)鐐烘纰虹殑绛旀锛岀敤榧犳(bi膩o)榛炴搳鐩告噳(y墨ng)鐨勯伕闋�銆傛瘡灏忛鎵€鏈夌瓟妗堥伕鎿囨纰虹殑寰楀垎锛屼笉绛�銆侀尟绛�銆佹紡绛斿潎涓嶅緱鍒�銆�)
1銆佷笅鍒椾腑鍙互瑕栫偤鐩堣櫑鑷ㄧ晫鐙€鎱�(t脿i)鐨勬湁(銆€)銆�
A銆侀姺鍞敹鍏ョ附椤嶈垏鎴愭湰绺介鐩哥瓑
B銆侀姺鍞敹鍏ョ窔鑸囩附鎴愭湰绶氱殑浜ら粸
C銆侀倞闅涜并鐛昏垏鍥哄畾鎴愭湰鐩哥瓑
D銆佽畩鍕曟垚鏈垏鍥哄畾鎴愭湰鐩哥瓑
銆愭纰虹瓟妗堛€� ABC
銆愮瓟妗堣В鏋愩€� 鐩堣櫑鑷ㄧ晫鐙€鎱�(t脿i)鏄寚鑳戒娇浼佹キ(y猫)涓嶇泩涓嶈櫑銆佹伅绋呭墠鍒╂饯鐐洪浂鐨勭媭鎱�(t脿i)锛岀暥(d膩ng)閵峰敭绺芥敹鍏ヨ垏鎴愭湰绺介鐩哥瓑锛岄姺鍞敹鍏ョ窔鑸囩附鎴愭湰绶氱浉浜ょ殑榛烇紝閭婇殯璨㈢嵒鑸囧浐瀹氭垚鏈浉绛夋檪锛岄兘鑳戒娇鎭▍鍓嶅埄娼ょ偤闆�銆�
2銆佷笅鍒楀爆浜庤畩鍖栫巼閬炲鐨勯潪绶氭€ф垚鏈殑鏈�(銆€)銆�
A銆侀仌绱勯噾
B銆佽嚜鍌欐按婧愮殑鎴愭湰
C銆佺疮閫茶▓浠跺伐璩�
D銆佺桨閲�
銆愭纰虹瓟妗堛€� ACD
銆愮瓟妗堣В鏋愩€� 闈炵窔鎬ф垚鏈槸鎸囩附椤嶉毃鐢�(ch菐n)閲忓闀疯€屽憟闈炵窔鎬у闀风殑鎴愭湰锛屽彲浠ラ€蹭竴姝ュ垎鐐哄叐绋細涓€绋槸璁婂寲鐜囬仦娓涚殑闈炵窔鎬ф垚鏈�锛屼緥濡傦紝鑷倷姘存簮鐨勬垚鏈�;鍙︿竴绋槸璁婂寲鐜囬仦澧炵殑闈炵窔鎬ф垚鏈�锛屼緥濡傦紝鍚勭ó閬曠磩閲�銆佺桨閲戙€佺疮閫茶▓浠跺伐璩囩瓑銆�
3銆佹煇浼佹キ(y猫)鍙敓鐢�(ch菐n)涓€绋敘(ch菐n)鍝侊紝鐣�(d膩ng)骞寸殑绋呭墠鍒╂饯鐐�20000鍏�銆傞亱鐢ㄦ湰閲忓埄闂�(gu膩n)绯诲皪褰遍熆绋呭墠鍒╂饯鐨勫悇鍥犵礌閫茶鏁忔劅鎬у垎鏋愬悗寰楀嚭锛屽柈鍍圭殑鏁忔劅绯绘暩(sh霉)鐐�4锛屽柈浣嶈畩鍕曟垚鏈殑鏁忔劅绯绘暩(sh霉)鐐�-2.5锛岄姺鍞噺鐨勬晱鎰熺郴鏁�(sh霉)鐐�1.5锛屽浐瀹氭垚鏈殑鏁忔劅绯绘暩(sh霉)鐐�-0.5銆備笅鍒楄娉曚腑锛屾纰虹殑鏈�(銆€)銆�
A銆佷笂杩板奖闊跨▍鍓嶅埄娼ょ殑鍥犵礌涓紝鍠児鏄渶鏁忔劅鐨�锛屽浐瀹氭垚鏈槸鏈€涓嶆晱鎰熺殑
B銆佺暥(d膩ng)鍠児鎻愰珮10%鏅�锛岀▍鍓嶅埄娼ゅ皣澧為暦8000鍏�
C銆佺暥(d膩ng)鍠綅璁婂嫊鎴愭湰鐨勪笂鍗囧箙搴﹁秴閬�40%鏅�锛屼紒妤�(y猫)灏囪綁(zhu菐n)鐐鸿櫑鎼�
D銆佷紒妤�(y猫)鐨勫畨鍏ㄩ倞闅涚巼鐐�66.67%
銆愭纰虹瓟妗堛€� ABCD
銆愮瓟妗堣В鏋愩€� 鏁忔劅绯绘暩(sh霉)鐨勭禃灏嶅€艰秺澶�锛屾晱鎰熸€ц秺寮�锛屾墍浠ラ伕闋匒鐨勮娉曟纰�;鏍规摎(j霉)鍠児鐨勬晱鎰熺郴鏁�(sh霉)鐐�4鍙煡锛岀暥(d膩ng)鍠児鎻愰珮10%鏅�锛岀▍鍓嶅埄娼ゆ彁楂�40%锛屽嵆鎻愰珮20000×40%=8000(鍏�)锛岄伕闋匓鐨勮娉曟纰�;鏍规摎(j霉)鍠綅璁婂嫊鎴愭湰鐨勬晱鎰熺郴鏁�(sh霉)鐐�-2.5鍙煡锛岀暥(d膩ng)鍠綅璁婂嫊鎴愭湰鐨勪笂鍗囧箙搴﹁秴閬�40%鏅�锛岀▍鍓嶅埄娼ょ殑涓嬮檷骞呭害灏囪秴閬�100%锛屾墍浠ラ伕闋匔鐨勮娉曟纰�;鏍规摎(j霉)鍥哄畾鎴愭湰鐨勬晱鎰熺郴鏁�(sh霉)鐐�-0.5鍙煡锛屽浐瀹氭垚鏈彁楂�200%鏅�锛岀▍鍓嶅埄娼ら檷浣�100%(鍗抽檷浣�20000鍏�)锛岃€屽浐瀹氭垚鏈殑鎻愰珮椤�=绋呭墠鍒╂饯鐨勯檷浣庨锛屾墍浠�锛屽浐瀹氭垚鏈�=20000/200%=10000(鍏�)锛屽嵆鐣�(d膩ng)骞寸殑閵峰敭閲�×(鍠児-鍠綅璁婂嫊鎴愭湰)=20000+10000=30000(鍏�)锛岀泩铏ц嚚鐣岄粸鏅傜殑閵峰敭閲�×(鍠児-鍠綅璁婂嫊鎴愭湰)=0+10000=10000(鍏�)锛屽嵆鐩堣櫑鑷ㄧ晫榛炴檪鐨勯姺鍞噺/鐣�(d膩ng)骞寸殑閵峰敭閲�=10000/30000=1/3锛屽畨鍏ㄩ倞闅涢噺/鐣�(d膩ng)骞寸殑閵峰敭閲�=1-1/3=2/3锛屽畨鍏ㄩ倞闅涚巼=2/3=66.67%锛屾墍浠ラ伕闋匘鐨勮娉曟纰�銆�
4銆佸湪鍏朵粬鍥犵礌涓嶈畩鐨勬儏娉佷笅锛屼笅鍒楀悇闋呮渻灏�(d菐o)鑷寸泩铏ц嚚鐣岄粸浣滄キ(y猫)鐜囨彁楂樼殑鏈�(銆€)銆�
A銆佸柈鍍逛笅闄�
B銆佸柈浣嶈畩鍕曟垚鏈笅闄�
C銆佸浐瀹氭垚鏈笅闄�
D銆佸闅涢姺鍞噺涓嬮檷
銆愭纰虹瓟妗堛€� AD
銆愮瓟妗堣В鏋愩€� 淇濇湰閲�=鍥哄畾鎴愭湰/(鍠児-鍠綅璁婂嫊鎴愭湰)锛岀泩铏ц嚚鐣岄粸浣滄キ(y猫)鐜�=淇濇湰閲�/瀵﹂殯閵峰敭閲�锛屽洜姝ゅ浐瀹氭垚鏈彁楂樻垨鍠児涓嬮檷鎴栧柈浣嶈畩鍕曟垚鏈彁楂樻垨?q奴)宥婬閵峰敭閲忎笅闄嶉兘鏈冨皫(d菐o)鑷寸泩铏ц嚚鐣岄粸浣滄キ(y猫)鐜囨彁楂樸€�
5銆佸湪鍏朵粬鍥犵礌涓嶈畩鐨勬儏娉佷笅锛岀敘(ch菐n)鍝佸柈浣嶈畩鍕曟垚鏈笅闄嶆渻甯朵締鐨勭祼(ji茅)鏋滄湁(銆€)銆�
A銆佸柈浣嶉倞闅涜并鐛讳笂鍗�
B銆佸畨鍏ㄩ倞闅涗笅闄�
C銆佺泩铏ц嚚鐣岄粸浣滄キ(y猫)鐜囦笅闄�
D銆佸畨鍏ㄩ倞闅涚巼涓婂崌
銆愭纰虹瓟妗堛€� ACD
銆愮瓟妗堣В鏋愩€� 鐢�(ch菐n)鍝佸柈浣嶈畩鍕曟垚鏈笅闄嶏紝瀹夊叏閭婇殯鎻愰珮銆�
6銆佹煇浼佹キ(y猫)鍙敓鐢�(ch菐n)涓€绋敘(ch菐n)鍝�锛屽柈鍍�20鍏冿紝鍠綅璁婂嫊鎴愭湰12鍏冿紝鍥哄畾鎴愭湰鐐�2400鍏�锛屾豢璨�(f霉)鑽烽亱杞�(zhu菐n)涓嬬殑姝e父閵峰敭閲忕偤400浠�銆備互涓嬭娉曚腑锛屾纰虹殑鏈�(銆€)銆�
A銆佸湪“閵峰敭閲�”浠ラ噾椤嶈〃绀虹殑閭婇殯璨㈢嵒寮忔湰閲忓埄鍦栦腑锛岃┎浼佹キ(y猫)鐨勮畩鍕曟垚鏈窔鏂滅巼鐐�12
B銆佸湪淇濇湰鐙€鎱�(t脿i)涓�锛岃┎浼佹キ(y猫)鐢熺敘(ch菐n)缍�(j墨ng)鐕熻兘鍔涚殑鍒╃敤绋嬪害鐐�75%
C銆佸畨鍏ㄩ倞闅涗腑鐨勯倞闅涜并鐛荤瓑浜�800鍏�
D銆佸畨鍏ㄩ倞闅涚巼鐐�25%
銆愭纰虹瓟妗堛€� BCD
銆愮瓟妗堣В鏋愩€� 璁婂嫊鎴愭湰=閵峰敭椤�×璁婂嫊鎴愭湰鐜�锛屽湪閭婇殯璨㈢嵒寮忔湰閲忓埄鍦栦腑锛屽鏋滆嚜璁婇噺鏄姺鍞锛屽墖璁婂嫊鎴愭湰绶氱殑鏂滅巼=璁婂嫊鎴愭湰鐜�=12/20×100%=60%锛屾墍浠ラ伕闋匒鐨勮娉曚笉姝g⒑銆傚湪淇濇湰鐙€鎱�(t脿i)涓�(鍗崇泩铏ц嚚鐣岄粸涓�)锛屽埄娼�=0锛岄姺閲�=鍥哄畾鎴愭湰/(鍠児-鍠綅璁婂嫊鎴愭湰)=2400/(20-12)=300(浠�)锛屼紒妤�(y猫)鐢熺敘(ch菐n)缍�(j墨ng)鐕熻兘鍔涚殑鍒╃敤绋嬪害=300/400×100%=75%锛屾墍浠ラ伕闋匓鐨勮娉曟纰�銆傚畨鍏ㄩ倞闅涚巼=1-75%=25%锛屾墍浠ラ伕闋匘鐨勮娉曟纰恒€傚畨鍏ㄩ倞闅涗腑鐨勯倞闅涜并鐛�=瀹夊叏閭婇殯×閭婇殯璨㈢嵒鐜�=(400×20-300×20)×(1-60%)=800(鍏�)锛屾墍浠ラ伕闋匔鐨勮娉曟纰恒€�
7銆佷笅鍒楅棞(gu膩n)浜庡浐瀹氭垚鏈殑琛ㄨ堪涓紝姝g⒑鐨勬湁(銆€)銆�
A銆佸浐瀹氭垚鏈槸鎸囧湪鐗瑰畾鐨勭敘(ch菐n)閲忚寖鍦嶅収(n猫i)涓嶅彈鐢�(ch菐n)閲忚畩鍕曞奖闊�锛屼竴瀹氭湡闁撶殑绺介鑳戒繚鎸佺浉灏嶇┅(w臎n)瀹氱殑鎴愭湰
B銆佸浐瀹氭垚鏈殑绌�(w臎n)瀹氭€ф槸閲濆皪鍏跺柈浣嶆垚鏈€岃█鐨�
C銆佷笉鑳介€氶亷鐣�(d膩ng)鍓嶇殑绠$悊姹虹瓥琛屽嫊鍔犱互鏀硅畩鐨勫浐瀹氭垚鏈紝绋辩偤绱勬潫鎬у浐瀹氭垚鏈�
D銆佸緸鏌愮ó鎰忕京涓婄湅锛屼笉鏄敘(ch菐n)閲忔焙瀹氶厡閲忔€у浐瀹氭垚鏈�锛屽弽鑰屾槸閰岄噺鎬у浐瀹氭垚鏈奖闊跨敘(ch菐n)閲�
銆愭纰虹瓟妗堛€� ACD
銆愮瓟妗堣В鏋愩€� 鍥哄畾鎴愭湰鐨勭┅(w臎n)瀹氭€ф槸閲濆皪鎴愭湰绺介鑰岃█鐨勶紝濡傛灉寰炲柈浣嶇敘(ch菐n)鍝佸垎?j菒n)鍋熷娼旀潃绶涚牅?锛岀敘(ch菐n)閲忓鍔犳檪锛屽柈浣嶇敘(ch菐n)鍝佸垎?j菒n)鍋熷娼旀潃绶︻暫睢爌灏�;鐢�(ch菐n)閲忔笡灏戞檪锛屽柈浣嶇敘(ch菐n)鍝佸垎?j菒n)鍋熷娼旀潃绶︻暫顠涢痪?銆傛墍浠ワ紝閬搁爡B鐨勮娉曚笉姝g⒑銆�
8銆佹煇浼佹キ(y猫)鐢熺敘(ch菐n)涓€绋敘(ch菐n)鍝�锛屽柈鍍�18鍏�锛屽柈浣嶈畩鍕曟垚鏈�12鍏冿紝鍥哄畾鎴愭湰300钀厓锛岄姺閲�100钀欢锛屾墍寰楃▍绋呯巼25%锛屾瀵︾従(xi脿n)鐩(bi膩o)鎭墠绋呭悗鍒╂饯375钀厓銆傚彲閲囧彇鐨勬帾鏂芥湁(銆€)銆�
A銆佸柈鍍规彁楂樺埌20鍏�
B銆佸浐瀹氭垚鏈檷浣庡埌100钀厓
C銆佸柈浣嶈畩鍕曟垚鏈檷浣庡埌10鍏�
D銆侀姺鍞噺鎻愰珮鍒�133.33钀欢
銆愭纰虹瓟妗堛€� ABCD
銆愮瓟妗堣В鏋愩€� 鐩(bi膩o)鎭▍鍓嶅埄娼�=375/(1-25%)=500(钀厓)锛屽柈鍍�=(500+300)/100+12=20(鍏�)锛屽柈浣嶈畩鍕曟垚鏈�=18-(500+300)/100=10(鍏�)锛屽浐瀹氭垚鏈�=(18-12)×100-500=100(钀厓)锛岄姺鍞噺=(300+500)/(18-12)=133.33(钀欢)銆�
鑰冭│绲�(ji茅)鏉熷悗锛�12鏈堜笅鏃叕甯冩敞鏈冩垚绺�銆傜偤浜嗘柟渚胯€冪敓鍙婃檪鐛插彇娉ㄥ唺鏈冭▓甯垚绺炬煡瑭㈡檪闁�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屾垜鍊戞渻鍙婃檪鎻愰啋鎮�2019骞存敞鍐婃渻瑷堝斧鑰冭│鎴愮妇鏌ヨ鏅傞枔锛岃珛鍙婃檪闋�(y霉)绱�銆�
浠ヤ笂鍏�(n猫i)瀹规槸2019骞存敞鍐婃渻瑷堝斧銆婅病鍕�(w霉)鎴愭湰绠$悊銆嬭€冨墠7澶╄│椤�锛屾兂鐛插彇鏇村2019骞存敞鍐婃渻瑷堝斧銆婅病鍕�(w霉)鎴愭湰绠$悊銆嬫ā鎿│椤�銆佹骞寸湡椤岋紝璜嬮粸鎿�“鍏嶈不涓嬭級”鎸夐垥鍚庡嵆鍙牁(l菒ng)?銆�?/p>
涓�銆�瑷堢畻鍒嗘瀽椤�
D鍏徃2012骞撮姺鍞煇鐢�(ch菐n)鍝�10000浠讹紝鍠綅璁婂嫊鎴愭湰鐐�6鍏�锛屽叕鍙歌┎骞寸嵅鍒�10000鍏冿紝宸茬煡瑭插叕鍙稿浐瀹氭垚鏈殑鏁忔劅绯绘暩(sh霉)鐐�-3銆�
瑕佹眰锛�
<1> 銆佽▓绠楀叕鍙哥殑鍠児鍜屽浐瀹氭垚鏈�銆�
<2> 銆佽▓绠楀柈鍍�銆佸柈浣嶈畩鍕曟垚鏈�銆侀姺鍞噺鐨勬晱鎰熺郴鏁�(sh霉)銆�
<3> 銆佸亣瀹氬柈鍍瑰闀�2%锛屽柈浣嶈畩鍕曟垚鏈檷浣�3%锛岃▓绠椾笂杩板洜绱犲柈鐛ㄨ畩鍕曞皪鍒╂饯鐨勫奖闊跨▼搴�銆�
<4> 銆佽▓绠楃暥(d膩ng)鍏徃鍚勬湁闂�(gu膩n)鍥犵礌鍚屾檪鍚戞湁鍒╂柟鍚戣畩鍕�2%鏅傦紝鍏徃鍒╂饯鎳�(y墨ng)涓婂崌澶氬皯銆�
<5> 銆佸亣瀹�2013骞村叾浠栨浠跺潎涓嶈畩锛岀洰妯�(bi膩o)鍒╂饯鎻愰珮12%锛岀偤瀵︾従(xi脿n)閫欎竴鐩(bi膩o)锛屼紒妤�(y猫)鍙噰鍙栧摢浜涘柈闋呮帾鏂�銆�
<6> 銆佽┎鍏徃鏈夐棞(gu膩n)鍥犵礌鐧�(f膩)鐢熷澶ц畩鍖�锛岀敱鐩堝埄杞�(zhu菐n)鐐鸿櫑鎼�銆�
銆愭纰虹瓟妗堛€�
<1> 銆� 鍥哄畾鎴愭湰=3×10000=30000(鍏�)
鍠児=(30000+10000)/10000+6=10(鍏�)(1鍒�)
<2> 銆佸柈鍍圭殑鏁忔劅绯绘暩(sh霉)=(10×10000)/10000=10
鍠綅璁婂嫊鎴愭湰鐨勬晱鎰熺郴鏁�(sh霉)
=-(6×10000)/10000=-6
閵烽噺鐨勬晱鎰熺郴鏁�(sh霉)=[(10-6)×10000]/10000=4(1鍒�)
<3> 銆佸柈鍍瑰闀�2%锛屽埄娼ゅ闀风巼=2%×10=20%
鍠綅璁婂嫊鎴愭湰闄嶄綆3%锛屽埄娼ゅ闀风巼=3%×6=18%(1鍒�)
<4> 銆佽畩鍕曞悗鍒╂饯=[10×(1+2%)-6×(1-2%)]×10000×(1+2%)-30000×(1-2%)=14664(鍏�)
鍒╂饯澧為暦鐜�=(14664-10000)/10000×100%=46.64%(1鍒�)
<5> 銆佹彁楂樺柈鍍癸細鍠児澧為暦鐜�=12%/10=1.2%
鍠児鎻愰珮鍒�10.12鍏�
闄嶄綆鍠綅璁婂嫊鎴愭湰锛氬柈浣嶈畩鍕曟垚鏈檷浣庣巼=12%/6=2%
鍠綅璁婂嫊鎴愭湰闄嶄綆鑷�5.88鍏�
鎻愰珮閵烽噺锛氶姺閲忓闀风巼=12%/4=3%
閵烽噺鎻愰珮鍒�10300浠�
闄嶄綆鍥哄畾鎴愭湰锛氬浐瀹氭垚鏈檷浣庣巼=12%/3=4%
鍥哄畾鎴愭湰闄嶄綆鑷�28800鍏�(2鍒�)
<6> 銆佸柈鍍圭殑鏈€灏忓€�=30000/10000+6=9(鍏�)
閵烽噺鐨勬渶灏忓€�=30000/(10-6)=7500(浠�)
鍠綅璁婂嫊鎴愭湰鐨勬渶澶у€�=10-30000/10000=7(鍏�)
鍥哄畾鎴愭湰鐨勬渶澶у€�=(10-6)×10000=40000(鍏�)(2鍒�)
鑰冭│绲�(ji茅)鏉熷悗锛�12鏈堜笅鏃叕甯冩敞鏈冩垚绺�銆傜偤浜嗘柟渚胯€冪敓鍙婃檪鐛插彇娉ㄥ唺鏈冭▓甯垚绺炬煡瑭㈡檪闁�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屾垜鍊戞渻鍙婃檪鎻愰啋鎮�2019骞存敞鍐婃渻瑷堝斧鑰冭│鎴愮妇鏌ヨ鏅傞枔锛岃珛鍙婃檪闋�(y霉)绱勩€�
浠ヤ笂鍏�(n猫i)瀹规槸2019骞存敞鍐婃渻瑷堝斧銆婅病鍕�(w霉)鎴愭湰绠$悊銆嬭€冨墠7澶╄│椤�锛屾兂鐛插彇鏇村2019骞存敞鍐婃渻瑷堝斧銆婅病鍕�(w霉)鎴愭湰绠$悊銆嬫ā鎿│椤屻€佹骞寸湡椤�锛岃珛榛炴搳“鍏嶈不涓嬭級”鎸夐垥鍚庡嵆鍙牁(l菒ng)?銆�?/p>
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