鏈枃鐐哄ぇ瀹舵暣鐞嗕簡2024骞寸▍鍕�(w霉)甯€冭│绋呮硶涓€澧炲€肩▍鎬濈董灏庡湒锛屽公鍔╄€冪敓鏁寸悊鐩搁棞(gu膩n)鑰冮粸锛屽ぇ瀹跺湪鑰冨墠鍙互绐佹搳鑳岃锛�

2024骞寸▍鍕�(w霉)甯€冭│鎬濈董灏庡湒锛氬鍊肩▍

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2024绋呭嫏(w霉)甯▍娉曚竴澧炲€肩▍妯℃摤瑭﹂

銆�1-鍠伕椤屻€戠敳浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2022骞�3鏈堥€插彛涓€鎵规苯杌婇浂閮ㄤ欢锛屾垚浜ゅ児鏍肩偤30 000鍏冿紝鏀粯澧冨閬嬫姷鎴戝湅娴烽棞(gu膩n)澧冨収(n猫i)杓稿叆鍦伴粸璧峰嵏鍓嶇殑閬嬭几璨诲強淇濋毆璨�5 000鍏�銆傛捣闂�(gu膩n)闁嬪叿浜嗛€插彛澧炲€肩▍灏堢敤绻虫鏇�锛岀敳浼佹キ(y猫)绻崇磵閫插彛鐠�(hu谩n)绡€(ji茅)绋呴噾鍚庢捣闂�(gu膩n)鏀捐銆傚凡鐭ヨ┎鎵规苯杌婇浂閮ㄤ欢闂�(gu膩n)绋呯▍鐜囩偤20%锛岀敳浼佹キ(y猫)閫插彛鐠�(hu谩n)绡€(ji茅)鎳夌钩绱嶅鍊肩▍( )鍏�銆�

A.6 000

B.4 680

C.4 550

D.5 460

銆愮瓟妗堛€慏

銆愯В鏋愩€戦棞(gu膩n)绋呭畬绋呭児鏍�=30 0OO+5 000=35 000(鍏�);绲勬垚瑷堢▍鍍规牸=35 00O×(1+20%)=42 000(鍏�);鐢蹭紒妤�(y猫)閫插彛鐠�(hu谩n)绡€(ji茅)鎳夌钩绱嶅鍊肩▍=42 000×13%=5 460(鍏�)銆�

銆�2-鍠伕椤屻€戞煇楂樻獢鍖栧鍝佺敓鐢�(ch菐n)浼佹キ(y猫)2022骞�5鏈堝緸鍦嬪閫插彛涓€鎵归珮妾斿寲濡濆搧锛岄棞(gu膩n)绋呭畬绋呭児鏍肩偤80 000鍏冿紝绻崇磵闂�(gu膩n)绋�40 000鍏�锛屽彇寰楁捣闂�(gu膩n)閫插彛澧炲€肩▍灏堢敤绻虫鏇�锛屽墖瑭蹭紒妤�(y猫)閫插彛鐠�(hu谩n)绡€(ji茅)鎳夌钩绱嶇殑澧炲€肩▍鐐�( )鍏�銆�(楂樻獢鍖栧鍝佹秷璨荤▍绋呯巼鐐�15%)

A.18 071.56

B.29 142.86

C.18 352.94

D.23 071.43

銆愮瓟妗堛€慍

銆愯В鏋愩€戦€插彛楂樻獢鍖栧鍝佹噳绱嶅鍊肩▍=(80 000+40 000)÷(1-15%)×13%=18 352.94(鍏�)銆�

銆�3-鍠伕椤屻€戜腑鍦嬪叕姘戞潕濂冲＋2021骞�12鏈堥€氶亷璺ㄥ闆诲晢璩艰卜涓€姊濆湇宸�锛岀▍娉曡(gu墨)瀹氬彛寰戠殑瀵﹂殯浜ゆ槗鍍规牸鏄�1 500鍏�銆傛湰浜ゆ槗鍦ㄥ勾搴︿氦鏄撻檺鍊煎収(n猫i)銆傚墖鏉庡コ澹臣璨峰湇宸炬噳绱嶅鍊肩▍( )鍏�銆�

A.136.5

B.195

C.58.5

D.0

銆愮瓟妗堛€慉

銆愯В鏋愩€戠敱浜庢潕濂冲＋鎵€璩煎湇宸炬湭瓒呴亷鍠5 000鍏冪殑闄愬€煎緸鑰屽厤寰侀棞(gu膩n)绋咃紝浣嗛渶绻崇磵澧炲€肩▍锛屾寜鎳夌磵绋呴鐨�70%寰佹敹銆傛潕濂冲＋鎳夌磵澧炲€肩▍=1 500×13%×70%=136.5(鍏�)銆�

銆�4-鍠伕椤屻€戜笅鍒楁湁闂�(gu膩n)璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫插彛鍟嗗搧鐨勮娉曚腑锛屾纰虹殑鏈�( )銆�

A.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫插彛鍟嗗搧鐨勪唬鏀朵唬绻崇京鍕�(w霉)浜烘槸鍦嬪鐢熺敘(ch菐n)浼佹キ(y猫)

B.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫插彛鍟嗗搧鐨勫柈娆′氦鏄撳児鏍肩偤浜烘皯骞�6 000鍏�锛屽鍊肩▍鎸夋噳绱嶇▍椤�70%寰佹敹

C.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫插彛鍟嗗搧鐨勭磵绋呬汉鏄臣璨蜂汉

D.璩艰卜瓒呴亷鍊嬩汉鍠浜ゆ槗闄愬€肩殑閫插彛鍟嗗搧锛屾寜鐓у叏椤嶅緛鏀跺鍊肩▍

E.璺ㄥ闆诲瓙鍟嗗嫏(w霉)闆跺敭閫插彛鍟嗗搧鑷捣闂�(gu膩n)鏀捐涔嬫棩璧�30鏃ュ収(n猫i)閫€璨ㄧ殑锛屽彲鐢宠珛閫€绋�锛屼絾涓嶈(di脿o)鏁村€嬩汉骞村害浜ゆ槗绺介

銆愮瓟妗堛€慍D

銆愯В鏋愩€戦伕闋匒锛氶浕瀛愬晢鍕�(w霉)浼佹キ(y猫)銆侀浕瀛愬晢鍕�(w霉)浜ゆ槗骞宠嚭浼佹キ(y猫)鎴栫墿娴佷紒妤�(y猫)鍙綔鐐轰唬鏀朵唬绻崇京鍕�(w霉)浜�;閬搁爡B锛氳法澧冮浕瀛愬晢鍕�(w霉)闆跺敭閫插彛鍟嗗搧鐨勫柈娆′氦鏄撻檺鍊肩偤浜烘皯骞�5 000鍏�锛岄檺鍊间互鍏�(n猫i)閫插彛鐠�(hu谩n)绡€(ji茅)澧炲€肩▍銆佹秷璨荤▍鏆寜娉曞畾鎳夌磵绋呴鐨�70%寰佹敹;閬搁爡E锛氳法澧冮浕瀛愬晢鍕�(w霉)闆跺敭閫插彛鍟嗗搧鑷捣闂�(gu膩n)鏀捐涔嬫棩璧�30鏃ュ収(n猫i)閫€璨ㄧ殑锛屽彲鐢宠珛閫€绋咃紝骞剁浉鎳夎(di脿o)鏁村€嬩汉骞村害浜ゆ槗绺介銆�

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2024骞寸▍鍕�(w霉)甯€冨墠璩囨枡骞茶波鍚堥泦

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