绶ㄨ集鎺ㄨ枽锛�2021涓€绱氶€犲児甯€婂伐绋嬭▓鍍广€嬫ā鎿│椤屽尟绺�(涓€)

涓€銆佸柈闋呴伕鎿囬

1銆佸湅鐢�(ch菐n)闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欏師鍍圭殑纰哄畾鍙噰鐢ㄧ殑鏂规硶鏄�(銆€)銆�

A銆佹绠楁寚妯�(bi膩o)娉曞拰瀹氶浼板児娉�

B銆佹垚鏈▓绠椾及鍍规硶鍜屾绠楁寚妯�(bi膩o)娉�

C銆佸垎閮ㄧ祫鍚堜及鍍规硶鍜岀櫨鍒嗘瘮娉�

D銆佹垚鏈▓绠椾及鍍规硶鍜屽垎閮ㄧ祫鍚堜及鍍规硶

2銆佷笅鍒楅棞(gu膩n)浜庤ō(sh猫)鍌欒臣缃不鐨勮娉曪紝姝ｇ⒑鐨勬槸(銆€)銆�

A銆侀€插彛瑷�(sh猫)鍌欏師鍍逛竴鑸寚鐨勬槸瑷�(sh猫)鍌欑殑鍑哄粻鍍规牸

B銆佸湅鐢�(ch菐n)闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欏柈浠剁敓鐢�(ch菐n)銆佺劇瀹氬瀷妯�(bi膩o)婧�(zh菙n)锛屼絾鍙互閫氶亷甯傚牬浜ゆ槗鐛插緱鍏跺児鏍�

C銆佽ō(sh猫)鍌欏師鍍归€氬父鍖呭惈鍌欏搧鍌欎欢璨诲湪鍏�(n猫i)

D銆佸湪闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欏師鍍圭殑绲勬垚涓紝鍔犲伐璨绘寚鐨勬槸鐢熺敘(ch菐n)宸ヤ汉宸ヨ硣鍜屽伐璩囬檮鍔犺不銆佺噧鏂欏嫊鍔涜不鍜岃粖闁撶稉(j墨ng)璨荤瓑锛屼笉鍚ō(sh猫)鍌欑殑鎶樿垔璨�

3銆佺敤鎴愭湰瑷堢畻浼板児娉曡▓绠楀湅鐢�(ch菐n)闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欏師鍍规檪锛屽埄娼ょ殑瑷堢畻鍩烘暩(sh霉)涓嶅寘鎷�(銆€)銆�

A銆佹潗鏂欒不

B銆佸皥鐢ㄥ伐鍏疯不

C銆佸虎鍝佹悕澶辫不

D銆佸璩奸厤濂椾欢璨�

4銆佹煇鍦嬬敘(ch菐n)闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欏師鍍归噰鐢ㄦ垚鏈▓绠椾及鍍规硶瑷堢畻锛屽凡鐭ユ潗鏂欒不17钀厓锛屽姞宸ヨ不2钀厓锛岃紨鍔╂潗鏂欒不1钀厓锛屽璩奸厤濂椾欢璨�5钀厓锛屽皥鐢ㄥ伐鍏疯不鐜�2%锛屽虎鍝佹悕澶辫不鐜�5%锛屽寘瑁濊不0.1钀厓锛屽埄娼ょ巼10%銆傚墖瑭茶ō(sh猫)鍌欏師鍍逛腑鎳�(y墨ng)瑷堝埄娼ょ偤(銆€)钀厓銆�

A銆�2.152

B銆�2.652

C銆�2.685

D銆�2.688

5銆佸湅鍏�(n猫i)鐢熺敘(ch菐n)鏌愯嚭闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欓渶鏉愭枡璨�18钀厓锛屽姞宸ヨ不2钀厓锛屽皥鐢ㄥ伐鍏疯不鐜�5%锛岃ō(sh猫)鍌欐悕澶辫不鐜�10%锛屽寘瑁濊不0.4钀厓锛屽埄娼ょ巼鐐�10%锛岀敤鎴愭湰瑷堢畻浼板児娉曡▓寰楄┎瑷�(sh猫)鍌欑殑鍒╂饯鏄�(銆€)钀厓銆�

A銆�2.00

B銆�2.10

C銆�2.31

D銆�2.35

6銆佽ō(sh猫)鍌欐姷閬旇卜鏂归倞澧冩腐鍙ｆ垨閭婂杌婄珯鎵€褰㈡垚鐨勫児鏍兼槸鎸�(銆€)銆�

A銆侀洟宀稿児

B銆佸埌宀稿児

C銆佹姷宀稿児

D銆侀亱璨诲湪鍏�(n猫i)鍍�

7銆佸湪鍦嬮殯璨�(m脿o)鏄撲腑锛屼氦鏄撻洐鏂归噰鐢‵OB浜よ波妯″紡锛屼笅鍒楅伕闋呬腑涓嶅爆浜庤常鏂圭京鍕�(w霉)鐨勬槸(銆€)銆�

A銆佽矤璨�(z茅)绉熻埞鎴栬▊鑹�锛屽強鏅傞€氱煡璨锋柟

B銆佸湪瑁濋亱娓妸璨ㄧ墿瑁濅笂鎸囧畾鑸瑰彧

C銆佸湪闇€瑕佽睛鐞嗘捣闂�(gu膩n)鎵嬬簩(x霉)鏅�锛岃睛鐞嗚波鐗╁嚭鍙ｆ墍闇€鐨勪竴鍒囨捣闂�(gu膩n)鎵嬬簩(x霉)

D銆佽矤鎿�(d膩n)璨ㄧ墿鍦ㄨ閬嬫腐鑷宠涓婅埞鐐烘鐨勪竴鍒囪不鐢ㄥ拰棰�(f膿ng)闅�

8銆佷笅鍒楅棞(gu膩n)浜庨€插彛瑷�(sh猫)鍌欎氦璨ㄩ鍒ヤ腑璨疯常闆欐柟鎳�(y墨ng)鎵挎摂(d膩n)鐨勯ⅷ(f膿ng)闅〃杩�锛屾纰虹殑鏄�(銆€)銆�

A銆丗OB浜よ波鏂瑰紡涓�锛岃常鏂硅矤璨�(z茅)绉熻埞瑷傝墮

B銆丆FR鎰忕偤瑁濋亱娓埞涓婁氦璨紝璨锋柟璨犺铂(z茅)瑷傜珛閬嬭几鍚堝悓

C銆丆IF浜よ波妯″紡涓嬶紝璩ｆ柟闇€瑕佽睛鐞嗚波鐗╁湪閬嬭几閫斾腑鏈€浣庨毆鍒ョ殑娴烽亱淇濋毆

D銆丆IF浜よ波妯″紡涓嬶紝璨锋柟鎵挎摂(d膩n)璨ㄧ墿瑁濅笂鑸瑰彧浠ュ墠鐨勪竴鍒囬ⅷ(f膿ng)闅強閬嬭几閫斾腑鍥犻伃閬囬ⅷ(f膿ng)闅墍寮曡捣鐨勯澶栬不鐢�

9銆佸湅闅涜部(m脿o)鏄撻洐鏂圭磩瀹氳不鐢ㄥ妰鍒嗚垏棰�(f膿ng)闅綁(zhu菐n)绉诲潎浠ヨ波鐗╁湪瑁濋亱娓瑁濅笂鎸囧畾鑸瑰彧鏅傜偤鍒嗙晫榛�锛岃┎绋氦鏄撳児鏍艰绋辩偤(銆€)銆�

A銆侀洟宀稿児

B銆侀亱璨诲湪鍏�(n猫i)鍍�

C銆佸埌宀稿児

D銆佹姷宀稿児

10銆佹煇閫插彛瑷�(sh猫)鍌�锛屾寜浜烘皯骞ｈ▓绠楃殑闆㈠哺鍍圭偤200钀厓锛屽埌宀稿児鐐�250钀厓锛岄€插彛闂�(gu膩n)绋呯巼鐐�10%锛屽鍊肩▍鐜囩偤17%锛岀劇娑堣不绋呫€傝┎閫插彛瑷�(sh猫)鍌欐噳(y墨ng)绻崇磵鐨勫鍊肩▍椤嶇偤(銆€)钀厓銆�

A銆�34.00

B銆�37.40

C銆�42.50

D銆�46.75

11銆佹煇閫插彛瑷�(sh猫)鍌欑殑浜烘皯骞ｈ波鍍圭偤50钀厓锛屽湅闅涢亱璨昏不鐜囩偤10%锛岄亱杓镐繚闅不璨荤巼鐐�3%锛岄€插彛闂�(gu膩n)绋呯▍鐜囩偤20%锛屽墖瑭茶ō(sh猫)鍌欐噳(y墨ng)鏀粯闂�(gu膩n)绋呯▍椤嶆槸(銆€)钀厓銆�

A銆�11.34

B銆�11.33

C銆�11.30

D銆�10.00

12銆佸凡鐭ユ煇閫插彛宸ョ▼瑷�(sh猫)鍌欓洟宀稿児FOB鐐�50钀編鍏�锛岀編鍏冭垏浜烘皯骞ｅ尟鐜囩偤1锛�8锛岄妧琛岃病鍕�(w霉)璨荤偤0.2%锛屽璨�(m脿o)鎵嬬簩(x霉)璨荤偤1.5%锛岄棞(gu膩n)绋呯▍鐜囩偤10%锛屽鍊肩▍鐜囩偤17%銆傝嫢瑭查€插彛瑷�(sh猫)鍌欐姷宀稿児鐐�586.7钀厓浜烘皯骞�锛屽墖瑭查€插彛瑷�(sh猫)鍌欓棞(gu膩n)绋呭畬绋呭児鏍肩偤(銆€)钀厓浜烘皯骞�銆�

A銆�406.8

B銆�450.0

C銆�456.0

D銆�586.7

13銆佹煇閫插彛瑷�(sh猫)鍌欏埌宀稿児鐐�972钀厓锛屽湅闅涢亱璨�88钀厓锛屾捣涓婇亱杓镐繚闅不鐜�3‰锛屽墖闆㈠哺鍍圭偤(銆€)钀厓銆�

A銆�881.08

B銆�883.74

C銆�880.18

D銆�882.90

14銆佹煇宸ユキ(y猫)闋呯洰閫插彛涓€鎵圭敓鐢�(ch菐n)瑷�(sh猫)鍌�锛孋IF鍍圭偤200钀編鍏冿紝閵€琛岃病鍕�(w霉)璨昏不鐜囩偤5‰锛屽璨�(m脿o)鎵嬬簩(x霉)璨昏不鐜囩偤15%锛岄€插彛闂�(gu膩n)绋呯▍鐜囩偤20%锛屽鍊肩▍绋呯巼鐐�17%锛岀編鍏冭垏浜烘皯骞ｅ尟鐜囩偤1锛�6.3锛屽墖閫欐壒瑷�(sh猫)鍌欐噳(y墨ng)绱嶇殑澧炲€肩▍鐐�(銆€)钀厓浜烘皯骞�銆�

A銆�214.20

B銆�257.04

C銆�294.84

D銆�338.64

浜�銆佸闋呴伕鎿囬

1銆佹牴鎿�(j霉)鎴戝湅鐝�(xi脿n)琛屽伐绋嬮€犲児妲�(g貌u)鎴�锛岃ō(sh猫)鍌欒臣缃不鍖呮嫭鐨勮不鐢ㄦ湁(銆€)銆�

A銆侀仈鍒板浐瀹氳硣鐢�(ch菐n)妯�(bi膩o)婧�(zh菙n)鐨勫悇绋ō(sh猫)鍌欏師鍍�

B銆佹湭閬斿埌鍥哄畾璩囩敘(ch菐n)妯�(bi膩o)婧�(zh菙n)鐨勮ō(sh猫)鍌欏師鍍�

C銆侀仈鍒板浐瀹氳硣鐢�(ch菐n)妯�(bi膩o)婧�(zh菙n)鐨勫伐鍏枫€佸櫒鍏峰師鍍�

D銆佹湭閬斿埌鍥哄畾璩囩敘(ch菐n)妯�(bi膩o)婧�(zh菙n)鐨勫伐鍏枫€佸櫒鍏峰師鍍�

E銆佽ō(sh猫)鍌欓亱闆滆不

2銆佸浐瀹氳硣鐢�(ch菐n)鎶曡硣涓殑绌嶆サ閮ㄥ垎鍖呮嫭(銆€)銆�

A銆佸缓瀹夊伐绋嬭不鐢�

B銆佸伐钘濊ō(sh猫)鍌欒臣缃不

C銆佸伐鍏�銆佸櫒鍏疯臣缃不

D銆佺敓鐢�(ch菐n)瀹跺叿璩肩疆璨�

E銆佺爺绌惰│椹楄不

3銆侀棞(gu膩n)浜庡湅鐢�(ch菐n)闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欑浉闂�(gu膩n)鍍规牸鐨勮▓绠�锛屼笅鍒楁纰虹殑鏈�(銆€)銆�

A銆佹潗鏂欒不=鏉愭枡鍑堥噸×(1+鍔犲伐鎼嶈€楃郴鏁�(sh霉))×姣忓櫢鏉愭枡缍滃悎鍍�

B銆佸姞宸ヨ不=瑷�(sh猫)鍌欑附閲嶉噺×瑷�(sh猫)鍌欐瘡鍣稿姞宸ヨ不

C銆佽紨鍔╂潗鏂欒不=瑷�(sh猫)鍌欑附閲嶉噺×杓斿姪鏉愭枡璨绘寚妯�(bi膩o)

D銆佸埄娼�=(鏉愭枡璨�+鍔犲伐璨�+杓旀潗璨�+灏堢敤宸ュ叿璨�+寤㈠搧鎼嶅け璨�+澶栬臣閰嶅浠惰不)×鍒╂饯鐜�

E銆佺暥(d膩ng)鏈熼姺闋呯▍椤�=閵峰敭鎴愭湰×閬╃敤澧炲€肩▍鐜�

4銆佸湅鐢�(ch菐n)闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欏師鍍规寜鎴愭湰瑷堢畻浼板児娉曠⒑瀹氭檪锛屽叾鍖呰璨荤殑瑷堢畻鍩烘暩(sh霉)鍖呮嫭(銆€)銆�

A銆佹潗鏂欒不

B銆佽紨鍔╂潗鏂欒不

C銆佸姞宸ヨ不

D銆侀潪妯�(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欒ō(sh猫)瑷堣不

E銆佸璩奸厤濂椾欢璨�

5銆佽▓绠楅€插彛瑷�(sh猫)鍌欏師鍍�锛岄渶瑕佽€冩叜鐨勯爡鐩湁(銆€)銆�

A銆侀€插彛瑷�(sh猫)鍌欑殑鍌欏搧鍌欎欢娓躬璨�

B銆侀€插彛瑷�(sh猫)鍌欑殑澶栬部(m脿o)鎵嬬簩(x霉)璨�

C銆侀€插彛瑷�(sh猫)鍌欑殑閬嬮洔璨�

D銆侀€插彛鐠�(hu谩n)绡€(ji茅)鐨勫鍊肩▍

E銆侀€插彛瑷�(sh猫)鍌欑殑璨告鍒╂伅

6銆侀€插彛瑷�(sh猫)鍌欓噰鐢ㄨ閬嬫腐鑸逛笂浜よ波鍍规檪锛岃常鏂圭殑璨�(z茅)浠诲寘鎷�(銆€)銆�

A銆佸湪鍚堝悓瑕�(gu墨)瀹氱殑鏈熼檺鍏�(n猫i)锛屽皣璨ㄧ墿浜ゅ埌璨锋柟鎸囨淳鐨勮埞涓�

B銆佽睛鐞嗚波鐗╁嚭鍙ｆ墍闇€鐨勪竴鍒囨捣闂�(gu膩n)鎵嬬簩(x霉)

C銆佽嚜璨犻ⅷ(f膿ng)闅拰璨荤敤锛屽彇寰楅€插彛瑷卞彲璀�

D銆佽矤鎿�(d膩n)璨ㄧ墿瑁濊埞鍓嶅悗鐨勪竴鍒囪不鐢ㄥ拰棰�(f膿ng)闅�

E銆佹彁渚涘嚭鍙ｅ湅鏀垮簻绨界櫦(f膩)鐨勮瓑浠�

7銆侀€插彛瑷�(sh猫)鍌欓噰鐢ㄨ閬嬫腐鑸逛笂浜よ波鍍�(FOB)鏅�锛岃卜鏂归渶鎵挎摂(d膩n)鐨勮铂(z茅)浠诲寘鎷�(銆€)銆�

A銆佺鑸硅墮锛屾敮浠橀亱璨�

B銆佹壙鎿�(d膩n)璨ㄧ墿瑁濊埞鍚庣殑涓€鍒囬ⅷ(f膿ng)闅拰閬嬭不

C銆佽睛鐞嗗嚭鍙ｆ墜绾�(x霉)锛屽苟灏囪波鐗╄涓婅埞

D銆佽睛鐞嗚波鐗╅€插彛浠ュ強缍�(j墨ng)鐢变粬鍦嬮亷澧冪殑涓€鍒囨捣闂�(gu膩n)鎵嬬簩(x霉)锛屽苟鏀粯鏈夐棞(gu膩n)璨荤敤鍙婇亷澧冭不

E銆侀牁(l菒ng)鍙栧嚭鍙ｈū鍙瓑

8銆佸湅闅涜部(m脿o)鏄撲腑锛孋FR浜よ波鏂瑰紡涓嬭卜鏂圭殑鍩烘湰缇╁嫏(w霉)鏈�(銆€)銆�

A銆佽矤璨�(z茅)绉熻埞瑷傝墮

B銆佹壙鎿�(d膩n)璨ㄧ墿鍦ㄨ閬嬫腐瑁濅笂鑸逛互鍚庣殑涓€鍒囬ⅷ(f膿ng)闅�

C銆佹壙鎿�(d膩n)閬嬭几閫斾腑鍥犻伃閬囬ⅷ(f膿ng)闅紩璧风殑椤嶅璨荤敤

D銆佹敮浠樿波鐗╁湪閬嬭几閫斾腑鎵€鐢�(ch菐n)鐢熺殑鍚勯爡璨荤敤锛屼絾涓嶅寘鎷閬嬭不鍜岀⒓闋不鍦ㄥ収(n猫i)鐨勫嵏璨ㄨ不

E銆佽睛鐞嗚波鐗╅€插彛浠ュ強蹇呰鏅傜稉(j墨ng)鐢卞彟涓€鍦嬮亷澧冪殑涓€鍒囨捣闂�(gu膩n)鎵嬬簩(x霉)锛屽苟鏀粯鏈夐棞(gu膩n)璨荤敤鍙婇亷澧冭不

9銆佷笅鍒楁湁闂�(gu膩n)閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愯垏瑷堢畻涓�锛岃娉曟纰虹殑鏈�(銆€)銆�

A銆侀亱杓镐繚闅不=CIF×淇濋毆璨荤巼

B銆佹秷璨荤▍=(CIF+闂�(gu膩n)绋�)×娑堣不绋呯▍鐜�

C銆侀妧琛岃病鍕�(w霉)璨�=CIF×閵€琛岃病鍕�(w霉)璨荤巼

D銆侀棞(gu膩n)绋�=闂�(gu膩n)绋呯殑瀹岀▍鍍规牸×闂�(gu膩n)绋呯▍鐜�

E銆佸鍊肩▍=[(CIF+闂�(gu膩n)绋�)/(1-娑堣不绋呯▍鐜�)]×澧炲€肩▍绋呯巼

10銆佽▓绠楄ō(sh猫)鍌欓€插彛鐠�(hu谩n)绡€(ji茅)澧炲€肩▍鏅傦紝浣滅偤瑷堢畻鍩烘暩(sh霉)鐨勮▓绋呭児鏍煎寘鎷�(銆€)銆�

A銆佸璨�(m脿o)鎵嬬簩(x霉)璨�

B銆佸埌宀稿児

C銆佽ō(sh猫)鍌欓亱闆滆不

D銆侀棞(gu膩n)绋�

E銆佹秷璨荤▍

銆愬弮鑰冪瓟妗堢炕闋佹煡鐪嬨€�

涓€銆佸柈闋呴伕鎿囬

1銆�

銆愭纰虹瓟妗堛€� D

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸瑷�(sh猫)鍌欒臣缃不鐨勬(g貌u)鎴愬拰瑷堢畻銆傚湅鐢�(ch菐n)闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欏師鍍规湁澶氱ó涓嶅悓鐨勮▓绠楁柟娉曪紝濡傛垚鏈▓绠椾及鍍规硶銆佺郴鍒楄ō(sh猫)鍌欐彃鍏ヤ及鍍规硶銆佸垎閮ㄧ祫鍚堜及鍍规硶銆佸畾椤嶄及鍍规硶銆�

2銆�

銆愭纰虹瓟妗堛€� C

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸瑷�(sh猫)鍌欒臣缃不鐨勬(g貌u)鎴愬拰瑷堢畻銆傞伕闋匒閷锛屽湅鐢�(ch菐n)瑷�(sh猫)鍌欏師鍍逛竴鑸寚鐨勬槸瑷�(sh猫)鍌欑殑鍑哄粻鍍规牸锛岄€插彛瑷�(sh猫)鍌欏師鍍规寚鐨勬槸閫插彛瑷�(sh猫)鍌欑殑鎶靛哺鍍广€傞伕闋匓閷锛屽湅鐢�(ch菐n)闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欑敱浜庡柈浠剁敓鐢�(ch菐n)銆佺劇瀹氬瀷妯�(bi膩o)婧�(zh菙n)锛屾墍浠ョ劇娉曠嵅鍙栧競鍫翠氦鏄撳児鏍硷紝鍙兘鎸夊叾鎴愭湰妲�(g貌u)鎴愭垨鐩搁棞(gu膩n)鎶€琛�(sh霉)鍙冩暩(sh霉)浼扮畻鍏跺児鏍�銆傞伕闋匘閷锛屽姞宸ヨ不鍖呮嫭鐢熺敘(ch菐n)宸ヤ汉宸ヨ硣鍜屽伐璩囬檮鍔犺不銆佺噧鏂欏嫊鍔涜不銆佽ō(sh猫)鍌欐姌鑸婅不銆佽粖闁撶稉(j墨ng)璨荤瓑銆�

3銆�

銆愭纰虹瓟妗堛€� D

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸瑷�(sh猫)鍌欒臣缃不鐨勬(g貌u)鎴愬拰瑷堢畻銆傚埄娼ょ殑瑷堢畻鍩烘暩(sh霉)鍖呮嫭锛氭潗鏂欒不銆佸姞宸ヨ不銆佽紨鍔╂潗鏂欒不銆佸皥鐢ㄥ伐鍏疯不銆佸虎鍝佹悕澶辫不銆佸寘瑁濊不銆�

4銆�

銆愭纰虹瓟妗堛€� A

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸瑷�(sh猫)鍌欒臣缃不鐨勬(g貌u)鎴愬拰瑷堢畻銆傚柈鑷洪潪妯�(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欏師鍍�={[(鏉愭枡璨�+鍔犲伐璨�+杓斿姪鏉愭枡璨�)×(1+灏堢敤宸ュ叿璨荤巼)×(1+寤㈠搧鎼嶅け璨荤巼)+澶栬臣閰嶅浠惰不]×(1+鍖呰璨荤巼)-澶栬臣閰嶅浠惰不}×(1+鍒╂饯鐜�)+閵烽爡绋呴+闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欒ō(sh猫)瑷堣不+澶栬臣閰嶅浠惰不銆傚埄娼�=[(17+2+1)×(1+2%)×(1+5%)+0.1]×10%=2.152(钀厓)銆�

5銆�

銆愭纰虹瓟妗堛€� D

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸瑷�(sh猫)鍌欒臣缃不鐨勬(g貌u)鎴愬拰瑷堢畻銆傚皥鐢ㄥ伐鍏疯不=(18+2)×5%=1(钀厓)锛屽虎鍝佹悕澶辫不=(18+2+1)×10%=2.1(钀厓)锛岃┎瑷�(sh猫)鍌欑殑鍒╂饯=(鏉愭枡璨�+鍔犲伐璨�+杓斿姪鏉愭枡璨�+灏堢敤宸ュ叿璨�+寤㈠搧鎼嶅け璨�+鍖呰璨�)×鍒╂饯鐜�=(18+2+1+2.1+0.4)×10%=2.35(钀厓)銆�

6銆�

銆愭纰虹瓟妗堛€� B

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傞€插彛瑷�(sh猫)鍌欑殑鍒板哺鍍�锛屽嵆瑷�(sh猫)鍌欐姷閬旇卜鏂归倞澧冩腐鍙ｆ垨閭婂杌婄珯鎵€褰㈡垚鐨勫児鏍�銆�

7銆�

銆愭纰虹瓟妗堛€� A

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傚湪FOB浜よ波鏂瑰紡涓�锛岃常鏂圭殑鍩烘湰缇╁嫏(w霉)鏈夛細(1)鍦ㄥ悎鍚岃(gu墨)瀹氱殑鏅傞枔鎴栨湡闄愬収(n猫i)锛屽湪瑁濋亱娓寜鐓х繏(x铆)鎱ｆ柟寮忓皣璨ㄧ墿浜ゅ埌璨锋柟鎸囨淳鐨勮埞涓�锛屽苟鍙婃檪閫氱煡璨锋柟;(2)鑷矤棰�(f膿ng)闅拰璨荤敤锛屽彇寰楀嚭鍙ｈū鍙瓑鎴栧叾浠栧畼鏂规壒婧�(zh菙n)璀変欢锛屽湪闇€瑕佽睛鐞嗘捣闂�(gu膩n)鎵嬬簩(x霉)鏅傦紝杈︾悊璨ㄧ墿鍑哄彛鎵€闇€鐨勪竴鍒囨捣闂�(gu膩n)鎵嬬簩(x霉);(3)璨犳摂(d膩n)璨ㄧ墿鍦ㄨ閬嬫腐鑷宠涓婅埞鐐烘鐨勪竴鍒囪不鐢ㄥ拰棰�(f膿ng)闅�;(4)鑷粯璨荤敤鎻愪緵璀夋槑璨ㄧ墿宸蹭氦鑷宠埞涓婄殑閫氬父鍠摎(j霉)鎴栧叿鏈夊悓绛夋晥鍔涚殑闆诲瓙鍠瓑銆傞伕闋匒閷锛岀鑸规垨瑷傝墮灞簬璨锋柟缇╁嫏(w霉)銆�

8銆�

銆愭纰虹瓟妗堛€� C

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆侳OB浜よ波鏂瑰紡涓�锛岃卜鏂硅矤璨�(z茅)绉熻埞瑷傝墮;CFR鎰忕偤鎴愭湰鍔犻亱璨伙紝璩ｆ柟璨犺铂(z茅)瑷傜珛閬嬭几鍚堝悓;CIF浜よ波妯″紡涓�锛岃卜鏂规壙鎿�(d膩n)璨ㄧ墿鍦ㄨ閬嬫腐瑁濅笂鎸囧畾鑸逛互鍚庣殑涓€鍒囬ⅷ(f膿ng)闅強閬嬭几閫斾腑鍥犻伃閬囬ⅷ(f膿ng)闅墍寮曡捣鐨勯澶栬不鐢�銆�

9銆�

銆愭纰虹瓟妗堛€� A

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸瑷�(sh猫)鍌欒臣缃不鐨勬(g貌u)鎴愬拰瑷堢畻銆傞洟宀稿児锛屾剰鐐鸿閬嬫腐鑸逛笂浜よ波锛屾槸鎸囩暥(d膩ng)璨ㄧ墿鍦ㄨ閬嬫腐琚涓婃寚瀹氳埞鏅傦紝璩ｆ柟鍗冲畬鎴愪氦璨ㄧ京鍕�(w霉)銆傞ⅷ(f膿ng)闅綁(zhu菐n)绉�锛屼互鍦ㄦ寚瀹氱殑瑁濋亱娓波鐗╄瑁濅笂鎸囧畾鑸规檪鐐哄垎鐣岄粸銆傝不鐢ㄥ妰鍒嗚垏棰�(f膿ng)闅綁(zhu菐n)绉荤殑鍒嗙晫榛炵浉涓€鑷�銆�

10銆�

銆愭纰虹瓟妗堛€� D

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傚鍊肩▍椤�=250×(1+10%)×17%=46.75(钀厓)銆�

11銆�

銆愭纰虹瓟妗堛€� A

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傚湅闅涢亱璨�=50×10%=5(钀厓)锛屽湅闅涢亱杓镐繚闅不=[(50+5)/(1-3%)]×3%=1.7(钀厓)锛屽埌宀稿児CIF=50+5+1.7=56.7(钀厓)锛岄棞(gu膩n)绋�=56.7×20%=11.34(钀厓)銆�

12銆�

銆愭纰虹瓟妗堛€� B

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傞棞(gu膩n)绋呭畬绋呭児鏍�=鍒板哺鍍�锛屾姷宀稿児=鍒板哺鍍�+閫插彛寰炲爆璨荤敤锛�586.7=CIF+50×8×0.2%+CIF×1.5%+CIF×10%+CIF×(1+10%)×17%锛孋IF=450(钀厓浜烘皯骞�)銆�

13銆�

銆愭纰虹瓟妗堛€� A

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傞€插彛瑷�(sh猫)鍌欏埌宀稿児=闆㈠哺鍍�+鍦嬪閬嬭不+鍦嬪閬嬭几淇濋毆璨�銆傛牴鎿�(j霉)鍏紡鍙緱锛�972=FOB+88+3‰×(FOB+88)/(1-3‰)锛岄洟宀稿児FOB=881.08(钀厓)銆�

14銆�

銆愭纰虹瓟妗堛€� B

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傞€插彛闂�(gu膩n)绋�=鍒板哺鍍�×浜烘皯骞ｅ鍖墝鍍�×閫插彛闂�(gu膩n)绋呯▍鐜�=200×6.3×20%=252(钀厓);绲勬垚瑷堢▍鍍规牸=鍒板哺鍍�×浜烘皯骞ｅ鍖墝鍍�+閫插彛闂�(gu膩n)绋�+娑堣不绋�=200×6.3+252=1512(钀厓);閫插彛鐢�(ch菐n)鍝佸鍊肩▍椤�=绲勬垚瑷堢▍鍍规牸×澧炲€肩▍绋呯巼=1512×17%=257.04(钀厓)銆�

浜�銆佸闋呴伕鎿囬

1銆�

銆愭纰虹瓟妗堛€� ACE

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸瑷�(sh猫)鍌欒臣缃不鐨勬(g貌u)鎴愬拰瑷堢畻銆傝ō(sh猫)鍌欒臣缃不鏄寚璩肩疆鎴栬嚜鍒剁殑閬斿埌鍥哄畾璩囩敘(ch菐n)妯�(bi膩o)婧�(zh菙n)鐨勮ō(sh猫)鍌�銆佸伐鍣ㄥ叿鍙婄敓鐢�(ch菐n)瀹跺叿绛夋墍闇€鐨勮不鐢紝鐢辫ō(sh猫)鍌欏師鍍瑰拰瑷�(sh猫)鍌欓亱闆滆不妲�(g貌u)鎴�銆�

2銆�

銆愭纰虹瓟妗堛€� BCD

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸瑷�(sh猫)鍌欒臣缃不鐨勬(g貌u)鎴愬拰瑷堢畻銆傝ō(sh猫)鍌欏強宸ュ櫒鍏疯臣缃不鐢辫ō(sh猫)鍌欒臣缃不鍜屽伐鍏�銆佸櫒鍏峰強鐢熺敘(ch菐n)瀹跺叿璩肩疆璨荤祫鎴愮殑锛屾槸鍥哄畾璩囩敘(ch菐n)鎶曡硣涓殑绌嶆サ閮ㄥ垎銆傚湪鐢熺敘(ch菐n)鎬у伐绋嬪缓瑷�(sh猫)涓�锛屽崰宸ョ▼閫犲児姣旈噸鐨勫澶�锛屾剰鍛宠憲鐢熺敘(ch菐n)鎶€琛�(sh霉)鐨勯€叉鍜岃硣鏈湁姗熸(g貌u)鎴愮殑鎻愰珮銆�

3銆�

銆愭纰虹瓟妗堛€� ABC

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸瑷�(sh猫)鍌欒臣缃不鐨勬(g貌u)鎴愬拰瑷堢畻銆�

4銆�

銆愭纰虹瓟妗堛€� ABCE

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸瑷�(sh猫)鍌欒臣缃不鐨勬(g貌u)鎴愬拰瑷堢畻銆傛寜鎴愭湰瑷堢畻浼板児娉曪紝闈炴(bi膩o)婧�(zh菙n)瑷�(sh猫)鍌欑殑鍘熷児涓�锛屽寘瑁濊不鎸夋潗鏂欒不銆佸姞宸ヨ不銆佽紨鍔╂潗鏂欒不銆佸皥鐢ㄥ伐鍏疯不銆佸虎鍝佹悕澶辫不銆佸璩奸厤濂椾欢璨诲叚闋呬箣鍜屼箻浠ヤ竴瀹氱櫨鍒嗘瘮瑷堢畻銆�

5銆�

銆愭纰虹瓟妗堛€� BD

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆�

6銆�

銆愭纰虹瓟妗堛€� ABE

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傚湪FOB浜よ波鏂瑰紡涓�锛岃常鏂圭殑鍩烘湰缇╁嫏(w霉)鏈夛細(1)鍦ㄥ悎鍚岃(gu墨)瀹氱殑鏅傞枔鎴栨湡闄愬収(n猫i)锛屽湪瑁濋亱娓寜鐓х繏(x铆)鎱ｆ柟寮忓皣璨ㄧ墿浜ゅ埌璨锋柟鎸囨淳鐨勮埞涓�锛屽苟鍙婃檪閫氱煡璨锋柟;(2)鑷矤棰�(f膿ng)闅拰璨荤敤锛屽彇寰楀嚭鍙ｈū鍙瓑鎴栧叾浠栧畼鏂规壒婧�(zh菙n)璀変欢锛屽湪闇€瑕佽睛鐞嗘捣闂�(gu膩n)鎵嬬簩(x霉)鏅�锛岃睛鐞嗚波鐗╁嚭鍙ｆ墍闇€鐨勪竴鍒囨捣闂�(gu膩n)鎵嬬簩(x霉);(3)璨犳摂(d膩n)璨ㄧ墿鍦ㄨ閬嬫腐鑷宠涓婅埞鐐烘鐨勪竴鍒囪不鐢ㄥ拰棰�(f膿ng)闅�;(4)鑷粯璨荤敤鎻愪緵璀夋槑璨ㄧ墿宸蹭氦鑷宠埞涓婄殑閫氬父鍠摎(j霉)鎴栧叿鏈夊悓绛夋晥鍔涚殑闆诲瓙鍠瓑銆�

7銆�

銆愭纰虹瓟妗堛€� ABD

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傝卜鏂圭殑鍩烘湰缇╁嫏(w霉)鏈夛細(1)鑷矤棰�(f膿ng)闅拰璨荤敤鍙栧緱閫插彛瑷卞彲璀夋垨鍏朵粬瀹樻柟鎵规簴(zh菙n)鐨勮瓑浠�锛屽湪闇€瑕佽睛鐞嗘捣闂�(gu膩n)鎵嬬簩(x霉)鏅�锛岃睛鐞嗚波鐗╅€插彛浠ュ強缍�(j墨ng)鐢变粬鍦嬮亷澧冪殑涓€鍒囨捣闂�(gu膩n)鎵嬬簩(x霉)锛屽苟鏀粯鏈夐棞(gu膩n)璨荤敤鍙婇亷澧冭不;(2)璨犺铂(z茅)绉熻埞鎴栬▊鑹�锛屾敮浠橀亱璨�锛屽苟绲︿簣璩ｆ柟闂�(gu膩n)浜庤埞鍚�銆佽鑸瑰湴榛炲拰瑕佹眰浜よ波鏅傞枔鐨勫厖鍒嗙殑閫氱煡;(3)璨犳摂(d膩n)璨ㄧ墿鍦ㄨ閬嬫腐瑁濅笂鑸瑰悗鐨勪竴鍒囪不鐢ㄥ拰棰�(f膿ng)闅�;(4)鎺ュ彈璩ｆ柟鎻愪緵鐨勬湁闂�(gu膩n)鍠摎(j霉)锛屽彈闋�(l菒ng)璨ㄧ墿锛屽苟鎸夊悎鍚岃(gu墨)瀹氭敮浠樿波娆俱€�

8銆�

銆愭纰虹瓟妗堛€� BCE

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傝卜鏂圭殑鍩烘湰缇╁嫏(w霉)鏈夛細(1)鑷矤棰�(f膿ng)闅拰璨荤敤锛屽彇寰楅€插彛瑷卞彲璀夋垨鍏朵粬瀹樻柟鎵规簴(zh菙n)鐨勮瓑浠�锛屽湪闇€瑕佽睛鐞嗘捣闂�(gu膩n)鎵嬬簩(x霉)鏅�锛岃睛鐞嗚波鐗╅€插彛浠ュ強蹇呰鏅傜稉(j墨ng)鐢卞彟涓€鍦嬮亷澧冪殑涓€鍒囨捣闂�(gu膩n)鎵嬬簩(x霉)锛屽苟鏀粯鏈夐棞(gu膩n)璨荤敤鍙婇亷澧冭不;(2)璨犳摂(d膩n)璨ㄧ墿鍦ㄨ閬嬫腐瑁濅笂鑸瑰悗鐨勪竴鍒囪不鐢ㄥ拰棰�(f膿ng)闅�;(3)鎺ュ彈璩ｆ柟鎻愪緵鐨勬湁闂�(gu膩n)鍠摎(j霉)锛屽彈闋�(l菒ng)璨ㄧ墿锛屽苟鎸夊悎鍚岃(gu墨)瀹氭敮浠樿波娆�;(4)鏀粯闄ら€氬父閬嬭不浠ュ鐨勬湁闂�(gu膩n)璨ㄧ墿鍦ㄩ亱杓搁€斾腑鎵€鐢�(ch菐n)鐢熺殑鍚勯爡璨荤敤浠ュ強鍖呮嫭椐侀亱璨诲拰纰奸牠璨诲湪鍏�(n猫i)鐨勫嵏璨ㄨ不銆傞伕闋匒閷锛岃常鏂硅矤璨�(z茅)绉熻埞瑷傝墮銆�

9銆�

銆愭纰虹瓟妗堛€� ADE

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傞伕闋匓閷锛屾秷璨荤▍=(CIF+闂�(gu膩n)绋�+娑堣不绋�)×娑堣不绋呯▍鐜�;閬搁爡C閷锛岄妧琛岃病鍕�(w霉)璨�=FOB×閵€琛岃病鍕�(w霉)璨荤巼銆�

10銆�

銆愭纰虹瓟妗堛€� BDE

銆愮瓟妗堣В鏋愩€� 鏈鑰冩煡鐨勬槸閫插彛瑷�(sh猫)鍌欏師鍍圭殑妲�(g貌u)鎴愬強瑷堢畻銆傞€插彛鐠�(hu谩n)绡€(ji茅)澧炲€肩▍=(闂�(gu膩n)绋呭畬绋呭児鏍�+闂�(gu膩n)绋�+娑堣不绋�)×澧炲€肩▍绋呯巼銆�

婧Θ鎻愮ず锛�鑰冪敓 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�,鍙互鐛插緱2021骞翠竴绱氶€犲児宸ョ▼甯牨鍚嶆檪闁�銆佽硣鏍煎鏍哥瓑鐩搁棞(gu膩n)鏅傞枔绡€(ji茅)榛炵殑鐭俊鎻愰啋銆傞粸鎿婁笅鏂�“鍏嶈不涓嬭級”鎸夐垥锛屽厤璨婚牁(l菒ng)鍙栦竴绱氶€犲児宸ョ▼甯�2021鑰冭│澶х侗銆佹骞寸湡椤屻€佹瘡鏃ヤ竴绶�鍜岀挵(hu谩n)鐞冪恫(w菐ng)鏍″京(f霉)缈�(x铆)璩囨枡銆�