2024骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)璨�(c谩i)绠℃豢鍒嗙偤100鍒�锛屽強鏍肩窔鐐�60鍒嗭紝浠ヤ笅鍒嗕韩涓礆(j铆)鏈�(hu矛)瑷�(j矛)銆婅病(c谩i)鍕�(w霉)绠＄悊銆�?锛熷?锛屼緵鍏嶈不(f猫i)涓嬭級鍋氶銆�

2024骞翠腑绱�(j铆)鏈�(hu矛)瑷�(j矛)銆婅病(c谩i)鍕�(w霉)绠＄悊銆嬫ā鑰冨嵎锛堜簩锛�

涓€銆佸柈闋�(xi脿ng)閬告搰椤�(鏈椤屽叡20灏忛锛屾瘡灏忛1.5鍒嗭紝鍏�30鍒�銆傛瘡灏忛鍌欓伕绛旀涓�锛屽彧鏈変竴鍊�(g猫)绗﹀悎椤屾剰鐨勬纰虹瓟妗�銆傞尟(cu貌)閬搞€佷笉閬稿潎涓嶅緱鍒�銆�)

1.涓嬪垪闂�(gu膩n)浜庢櫘閫氬悎浼欎紒妤�(y猫)鐗归粸(di菐n)鐨勮〃杩颁腑锛屾纰虹殑鏄�( )銆�

A. 瀹规槗杞�(zhu菐n)璁撴墍鏈夋瑠(qu谩n)

B. 鍚堜紮浜哄皪(du矛)鍚堜紮浼佹キ(y猫)鍌靛嫏(w霉)鎵挎摂(d膩n)鐒�(w煤)闄愰€ｅ付璨�(z茅)浠�

C.浼佹キ(y猫)鍙互鐒�(w煤)闄愬瓨绾�(x霉)

D. 浼佹キ(y猫)铻嶈硣娓犻亾杓冨锛屽鏄撶睂闆嗘墍闇€璩囬噾

銆愮瓟妗堛€態

銆愯В鏋愩€戞櫘閫氬悎浼欎紒妤�(y猫)鐢辨櫘閫氬悎浼欎汉绲勬垚锛屽悎浼欎汉灏�(du矛)鍚堜紮浼佹キ(y猫)鍌靛嫏(w霉)鎵挎摂(d膩n)鐒�(w煤)闄愰€ｅ付璨�(z茅)浠伙紝閬搁爡(xi脿ng)B 鏄瓟妗�銆傚鏄撹綁(zhu菐n)璁撴墍鏈夋瑠(qu谩n);浼佹キ(y猫)鍙互鐒�(w煤)闄愬瓨绾�(x霉);浼佹キ(y猫)铻嶈硣娓犻亾杓冨锛屽鏄撶睂闆嗘墍闇€璩囬噾锛岄€欎簺灞簬 鍏徃鍒朵紒妤�(y猫)鐨勫劒(y艒u)榛�(di菐n)锛岄伕闋�(xi脿ng)ACD 涓嶆槸绛旀銆�

2.鐢插笇鏈涘湪10骞村悗鐛插緱100000鍏�锛屽凡鐭ラ妧琛屽瓨娆惧勾鍒╃巼鐐�2%,寰�(f霉)鍒╄▓(j矛)鎭�锛岄偅涔堢偤浜嗛仈(d谩) 鍒伴€欏€�(g猫)鐩(bi膩o)锛岀敳寰炵従(xi脿n)鍦�(骞村垵)闁�(k膩i)濮嬶紝鍏辫▓(j矛)瀛樻10娆�锛屾瘡骞存湯鎳�(y墨ng)瑭茬瓑椤嶅瓨鍏�( )鍏�銆� 宸� 鐭�(F/A,2%,10)=10.95銆�

A.8706.24

B.6.697.11

C.8036.53

D.9132.42

銆愮瓟妗堛€慏

銆愯В鏋愩€慉×(F/A,2%,10)=100000,A=100000/(F/A,2%,10)=100000/10.95= 9132.42(鍏�)

3.鏌愬叕鍙�2019骞寸鍥涘搴﹂爯(y霉)绠楃敓鐢�(ch菐n)閲忕偤100钀�(w脿n)浠�锛屽柈浣嶈畩鍕�(d貌ng)鍒堕€犺不(f猫i)鐢ㄧ偤3鍏�/浠讹紝鍥哄畾鍒� 閫犺不(f猫i)鐢ㄧ附椤嶇偤10钀�(w脿n)鍏�(鍚姌鑸婅不(f猫i)2钀�(w脿n)鍏�),闄ゆ姌鑸婅不(f猫i)澶�锛屽叾浣欏潎鐐轰粯鐝�(xi脿n)璨�(f猫i)鐢紝鍓�2019骞� 绗洓瀛ｅ害鍒堕€犺不(f猫i)鐢ㄧ殑鐝�(xi脿n)閲戞敮鍑洪爯(y霉)绠楃偤( ) 钀�(w脿n) 鍏� 銆�

A.308

B.312

C.288

D.292

銆愮瓟妗堛€慉

銆愯В鏋愩€戝埗閫犺不(f猫i)鐢ㄤ腑锛岄櫎鎶樿垔澶栭兘闋堟敮浠樼従(xi脿n)閲�锛屾墍浠�锛屾牴鎿�(j霉)姣忓€�(g猫)瀛ｅ害鍒堕€犺不(f猫i)鐢ㄦ暩(sh霉)椤嶆墸闄ゆ姌鑸婅不(f猫i) 鍚�锛屽嵆鍙緱鍑�“鐝�(xi脿n)閲戞敮鍑虹殑璨�(f猫i)鐢�”銆傚埗閫犺不(f猫i)鐢ㄧ殑鐝�(xi脿n)閲戞敮鍑洪爯(y霉)绠�=3×100+(10-2)=308(钀�(w脿n)鍏�)銆�

4.鏌愬叕鍙稿湪绶ㄥ埗鎴愭湰璨�(f猫i)鐢ㄩ爯(y霉)绠楁檪(sh铆)锛屽埄鐢ㄦ垚鏈€ф厠(t脿i)妯″瀷(y=a+bx)娓�(c猫)绠楅爯(y霉)绠楁湡鍏�(n猫i)鍚勭ó鍙兘鐨勬キ(y猫)鍕�(w霉)閲忔按骞充笅鐨勬垚鏈不(f猫i)鐢�锛岄€欑ó闋�(y霉)绠楃法鍒舵柟娉曟槸( )銆�

A.婊惧嫊(d貌ng)闋�(y霉)绠楁硶

B. 鍥哄畾闋�(y霉)绠楁硶

C. 褰堟€ч爯(y霉)绠楁硶

D. 闆跺熀闋�(y霉)绠楁硶

銆愮瓟妗堛€慍

銆愯В鏋愩€戝綀鎬ч爯(y霉)绠楁硶鍒嗙偤鍏紡娉曞拰鍒楄〃娉曞叐绋叿楂旀柟娉�锛屽叾涓�锛屽叕寮忔硶鏄亱(y霉n)鐢ㄧ附鎴愭湰鎬ф厠(t脿i)妯″瀷 娓�(c猫)绠楅爯(y霉)绠楁湡鐨勬垚鏈不(f猫i)鐢ㄦ暩(sh霉)椤�锛屽苟绶ㄥ埗鎴愭湰璨�(f猫i)鐢ㄩ爯(y霉)绠楃殑鏂规硶銆�

5.浼佹キ(y猫)灏�(du矛)澶栫敘(ch菐n)娆�(qu谩n)鎶曡硣闇€瑕佸ぇ椤嶈硣閲�锛屽悓鏅�(sh铆)瑾�(di脿o)鏁磋硣鐢�(ch菐n)璨�(f霉)鍌电巼锛屽叾璩囬噾渚�(l谩i)婧愰€氶亷(gu貌)鐧�(f膩)琛屽叕鍙稿偟鍒� 瑙ｆ焙锛屾琛岀偤鐢�(ch菐n)鐢熺殑绫岃硣鍕�(d貌ng)姗�(j墨)鏄�( )銆�

A. 鎿�(ku貌)寮垫€х睂璩囧嫊(d貌ng)姗�(j墨)

B.鏀粯鎬х睂璩囧嫊(d貌ng)姗�(j墨)

C.娣峰悎鎬х睂璩囧嫊(d貌ng)姗�(j墨)

D. 瑾�(di脿o)鏁存€х睂璩囧嫊(d貌ng)姗�(j墨)

銆愮瓟妗堛€慍

銆愯В鏋愩€戞贩鍚堟€х睂璩囧嫊(d貌ng)姗�(j墨)涓€鑸槸鍩轰簬浼佹キ(y猫)瑕�(gu墨)妯℃摯(ku貌)寮靛拰瑾�(di脿o)鏁磋硣鏈祼(ji茅)妲�(g貌u)鍏╃ó鐩殑锛屽吋鍏锋摯(ku貌)寮垫€х睂璩� 鍕�(d貌ng)姗�(j墨)鍜岃(di脿o)鏁存€х睂璩囧嫊(d貌ng)姗�(j墨)鐨勭壒鎬�锛屽悓鏅�(sh铆)澧炲姞浜嗕紒妤�(y猫)鐨勮硣鐢�(ch菐n)绺介鍜岃硣鏈附椤�锛屼篃灏�(d菐o)鑷翠紒妤�(y猫)鐨勮硣鐢�(ch菐n)绲�(ji茅)妲�(g貌u)鍜� 璩囨湰绲�(ji茅)妲�(g貌u)鍚屾檪(sh铆)璁婂寲銆備紒妤�(y猫)灏�(du矛)澶栫敘(ch菐n)娆�(qu谩n)鎶曡硣闇€瑕佸ぇ椤嶈硣閲�锛屽悓鏅�(sh铆)瑾�(di脿o)鏁磋硣鐢�(ch菐n)璨�(f霉)鍌电巼锛屽叾璩囬噾渚�(l谩i)婧愰€氶亷(gu貌)鐧�(f膩)琛� 鍏徃鍌靛埜瑙ｆ焙锛岄€欑ó鎯呮硜鏃㈡摯(ku貌)寮典簡浼佹キ(y猫)瑕�(gu墨)妯�锛屽張浣垮緱浼佹キ(y猫)鐨勮硣鏈祼(ji茅)妲�(g貌u)鏈夎純澶х殑璁婂寲锛屾琛岀偤鐢�(ch菐n)鐢熺殑 绫岃硣鍕�(d貌ng)姗�(j墨)鏄贩鍚堟€х睂璩囧嫊(d貌ng)姗�(j墨)銆傛墍浠ユ湰椤岀瓟妗堢偤閬搁爡(xi脿ng)C銆�

6.涓嬪垪鍚勯爡(xi脿ng)涓�锛屼笉瑷�(j矛)鍏ョ璩冩瘡鏈熺閲戠殑鏄�( )銆�

A.鎵跨鍏徃鐨勮病(c谩i)鐢�(ch菐n)淇濋毆(xi菐n)璨�(f猫i)

B. 瑷�(sh猫)鍌欑殑璨峰児(ji脿)

C.绉熻硟鍏徃澧婁粯璩囬噾鐨勫埄鎭�

D. 绉熻硟鎵嬬簩(x霉)璨�(f猫i)

銆愮瓟妗堛€慉

銆愯В鏋愩€戠璩冩瘡鏈熺閲戠殑澶氬皯锛屽彇姹轰簬锛氳ō(sh猫)鍌欏師鍍�(ji脿)鍙婇爯(y霉)瑷�(j矛)娈樺€�;鍒╂伅;绉熻硟鎵嬬簩(x霉)璨�(f猫i)鍜屽埄娼�(r霉n)銆傞伕 闋�(xi脿ng) A涓嶅湪绉熼噾鑼冨湇鍏�(n猫i)銆�

7.闂�(gu膩n)浜庡彲杞�(zhu菐n)鎻涘偟鍒�锛屼笅鍒楄〃杩版纰虹殑鏄�( )銆�

A.鍙綁(zhu菐n)鎻涘偟鍒哥殑杞�(zhu菐n)鎻涙瑠(qu谩n)鏄巿浜堟寔鏈夎€呬竴绋卜鍏ユ湡娆�(qu谩n)

B. 鍙綁(zhu菐n)鎻涘偟鍒哥殑鍥炲敭姊濇鏈夊姪浜庡彲杞�(zhu菐n)鎻涘偟鍒搁爢鍒╄綁(zhu菐n)鎻涜偂绁�

C. 鍙綁(zhu菐n)鎻涘偟鍒哥殑璐栧洖姊濇鏈夊埄浜庨檷浣庢姇璩囪€呯殑鎸佸埜棰�(f膿ng)闅�(xi菐n)

D. 鍙綁(zhu菐n)鎻涘偟鍒哥殑杞�(zhu菐n)鎻涙瘮鐜囩偤妯�(bi膩o)鐨勮偂绁ㄥ競鍊艰垏杞�(zhu菐n)鎻涘児(ji脿)鏍间箣姣�

銆愮瓟妗堛€慉

銆愯В鏋愩€戠敱浜庡彲杞�(zhu菐n)鎻涘偟鍒告寔鏈変汉鍏锋湁鍦ㄦ湭渚�(l谩i)鎸変竴瀹氱殑鍍�(ji脿)鏍艰臣(g貌u)璨疯偂绁ㄧ殑娆�(qu谩n)鍒╋紝鍥犳鍙綁(zhu菐n)鎻涘偟鍒稿(sh铆) 璩�(zh矛)涓婃槸涓€绋湭渚�(l谩i)鐨勮卜鍏ユ湡娆�(qu谩n)銆傛墍浠ラ伕闋�(xi脿ng)A 鐨勮(shu艒)娉曟纰�銆傚彲杞�(zhu菐n)鎻涘偟鍒哥殑鍥炲敭姊濇灏�(du矛)浜庢姇璩囪€呰€岃█瀵�(sh铆)闅� 涓婃槸涓€绋常娆�(qu谩n)锛屾湁鍒╀簬闄嶄綆鎶曡硣鑰呯殑鎸佸埜棰�(f膿ng)闅�(xi菐n)锛屾墍浠ラ伕闋�(xi脿ng)C 鐨勮(shu艒)娉曢尟(cu貌)瑾�銆傚彲杞�(zhu菐n)鎻涘偟鍒哥殑璐栧洖姊濇鏈€ 涓昏鐨勫姛鑳芥槸寮�(qi谩ng)鍒跺偟鍒告寔鏈夎€呯⿳妤佃浣胯綁(zhu菐n)鑲℃瑠(qu谩n)锛屾墍浠ラ伕闋�(xi脿ng)B 鐨勮(shu艒)娉曢尟(cu貌)瑾�?锛熻祳D(zhu菐n)鎻涘偟鍒哥殑杞�(zhu菐n)鎻涙瘮鐜囨槸 鍌靛埜闈㈠€艰垏杞�(zhu菐n)鎻涘児(ji脿)鏍间箣鍟�锛屾墍浠ラ伕闋�(xi脿ng)D 鐨勮(shu艒)娉曢尟(cu貌)瑾�銆�

8.鏌愪紒妤�(y猫)2018骞存湯缍�(j墨ng)鐕�(y铆ng)鎬ц硣鐢�(ch菐n)绺介鐐�3000钀�(w脿n)鍏�锛岀稉(j墨ng)鐕�(y铆ng)鎬ц矤(f霉)鍌电附椤嶇偤1500钀�(w脿n)鍏�銆傝┎浼佹キ(y猫) 闋�(y霉)瑷�(j矛)2019骞村害鐨勯姺鍞姣�2018骞村害澧炲姞10%(鍗冲鍔�400钀�(w脿n)鍏�),鑻ョ稉(j墨ng)鐕�(y铆ng)鎬ц硣鐢�(ch菐n)銆佺稉(j墨ng)鐕�(y铆ng) 鎬ц矤(f霉)鍌靛崰閵峰敭鏀跺叆鐨勭櫨鍒嗘瘮涓嶈畩锛岄爯(y霉)瑷�(j矛)2019骞村害鐣欏瓨鏀剁泭鐨勫鍔犻鐐�60钀�(w脿n)鍏�銆傚墖瑭蹭紒 妤�(y猫)2019骞村害澶栭儴铻嶈硣闇€姹傞噺鐐�( )钀�(w脿n)鍏冦€�

A.0

B.210

C.150

D.90

銆愮瓟妗堛€慏

銆愯В鏋愩€戠涓€绋柟娉曪細400/鍩烘湡閵峰敭鏀跺叆=10%,寰楋細鍩烘湡閵峰敭鏀跺叆=4000(钀�(w脿n)鍏�),缍�(j墨ng)鐕�(y铆ng)璩囩敘(ch菐n) 閵峰敭鐧惧垎姣�=3000/4000×100%=75%,缍�(j墨ng)鐕�(y铆ng)璨�(f霉)鍌甸姺鍞櫨鍒嗘瘮=1500/4000×100%=37.5%,澶栭儴铻� 璩囬渶姹傞噺=400×(75%-37.5%)-60=90(钀�(w脿n)鍏�)銆傜浜岀ó鏂规硶锛氬閮ㄨ瀺璩囬渶姹傞噺=(3000-1500)× 10%-60=90(钀�(w脿n)鍏�)銆�

9.涓嬪垪鍚勯爡(xi脿ng)涓紝灞簬璩囨湰鎴愭湰涓硣閲戠敤璩囪不(f猫i)鐢ㄧ殑鏄�( )銆�

A. 鍌靛埜鍒╂伅璨�(f猫i)

B. 鍊熸鎵嬬簩(x霉)璨�(f猫i)

C.鍊熸鍏瓑璨�(f猫i)

D. 鍌靛埜鐧�(f膩)琛岃不(f猫i)

銆愮瓟妗堛€慉

銆愯В鏋愩€戣硣閲戠敤璩囪不(f猫i)鐢ㄦ槸鍦ㄨ硣閲戜娇鐢ㄩ亷(gu貌)绋嬩腑鐧�(f膩)鐢熺殑锛屾槸鍥�?y脿n)妲瑙匶閲戣€屼粯鍑虹殑浠ｅ児(ji脿)锛屾墍浠�锛岄伕 闋�(xi脿ng) A 鏄瓟妗�銆傞伕闋�(xi脿ng)BCD鏄湪璩囬噾绫屾帾閬�(gu貌)绋嬩腑鐧�(f膩)鐢熺殑锛屽爆浜庣睂璩囪不(f猫i)銆�

10.涓嬪垪鍚勯爡(xi脿ng)涓紝鍦ㄦ姇璩囬爡(xi脿ng)鐩殑鎶曡硣鏈�銆佺嚐(y铆ng)妤�(y猫)鏈�銆佺祩绲�(ji茅)鏈熼兘鏈夊彲鑳藉嚭鐝�(xi脿n)鐨勬槸( )銆�

A. 鍥哄畾璩囩敘(ch菐n)鐨勮臣(g貌u)缃垚鏈�

B.鐕�(y铆ng)閬�(y霉n)璩囬噾

C. 闀�(zh菐ng)鏈熻硣鐢�(ch菐n)鏀ら姺璨�(f猫i)鐢�

D. 鍥哄畾璩囩敘(ch菐n)璁婂児(ji脿)鍑堟敹鍏�

銆愮瓟妗堛€態

銆愯В鏋愩€戝湪鎶曡硣鏈熷拰鐕�(y铆ng)妤�(y猫)鏈熷彲鑳藉瓨鍦ㄧ嚐(y铆ng)閬�(y霉n)璩囬噾鐨勫鏀垨鍓嶆湡鍥炴敹锛屽湪绲傜祼(ji茅)鏈熷瓨鍦ㄧ嚐(y铆ng)閬�(y霉n)璩囬噾鐨� 鏈€绲傚洖鏀�銆傛墍浠�锛岄伕闋�(xi脿ng)B 鏄纰虹瓟妗�銆傚浐瀹氳硣鐢�(ch菐n)鐨勮臣(g貌u)缃垚鏈槸鍦ㄦ姇璩囨湡鍑虹従(xi脿n)鐨勶紝闀�(zh菐ng)鏈熻硣鐢�(ch菐n)鏀ら姺璨�(f猫i) 鐢ㄥ湪鐕�(y铆ng)妤�(y猫)鏈熷嚭鐝�(xi脿n)锛屽浐瀹氳硣鐢�(ch菐n)璁婂児(ji脿)鍑堟敹鍏ュ湪绲傜祼(ji茅)鏈熷嚭鐝�(xi脿n)銆�

11.鏌愰爡(xi脿ng)鐩殑鍘熷鎶曡硣椤嶇従(xi脿n)鍊煎悎瑷�(j矛)鐐�2600钀�(w脿n)鍏�锛岀従(xi脿n)鍊兼寚鏁�(sh霉)鐐�1.3,鍓囧噲鐝�(xi脿n)鍊肩偤( )钀�(w脿n)鍏�銆�

A.780

B.2600

C.700

D.500

銆愮瓟妗堛€慉

銆愯В鏋愩€戠従(xi脿n)鍊兼寚鏁�(sh霉)=鏈締(l谩i)鐝�(xi脿n)閲戝噲娴侀噺鐝�(xi脿n)鍊�/鍘熷鎶曡硣椤嶇従(xi脿n)鍊�锛屾墍浠�锛屾湭渚�(l谩i)鐝�(xi脿n)閲戝噲娴侀噺鐝�(xi脿n)鍊�=鍘� 濮嬫姇璩囬鐝�(xi脿n)鍊�×鐝�(xi脿n)鍊兼寚鏁�(sh霉)=2600×1.3=3380(钀�(w脿n)鍏�),鍑堢従(xi脿n)鍊�=鏈締(l谩i)鐝�(xi脿n)閲戝噲娴侀噺鐝�(xi脿n)鍊�-鍘熷鎶曡硣椤嶇従(xi脿n) 鍊�=3380-2600=780(钀�(w脿n)鍏�)銆�

12.鏌愪紒妤�(y猫)鎿€�(j矛n)琛屼竴闋�(xi脿ng)鍥哄畾璩囩敘(ch菐n)鎶曡硣闋�(xi脿ng)鐩焙绛栵紝鎶曡硣浜鸿姹傜殑蹇呰鏀剁泭鐜囩偤12%,鏈夊洓鍊�(g猫) 鏂规鍙緵閬告搰銆傚叾涓敳鏂规鐨勫＝鍛芥湡鐐�10骞�锛屽噲鐝�(xi脿n)鍊肩偤1000钀�(w脿n)鍏�锛屽凡鐭�(P/A,12%,10)=5.6502;涔欐柟妗堢殑鐝�(xi脿n)鍊兼寚鏁�(sh霉)鐐�0.85;涓欐柟妗堢殑澹藉懡鏈熺偤11骞�锛屽叾骞撮噾鍑堟祦閲忕偤 150钀�(w脿n)鍏�;涓佹柟妗堢殑鍏�(n猫i)鍚敹鐩婄巼鐐�10%銆傛渶鍎�(y艒u)鐨勬姇璩囨柟妗堟槸( )銆�

A.鐢叉柟妗�

B.涔欐柟妗�

C.涓欐柟妗�

D.涓佹柟妗�

銆愮瓟妗堛€慉

銆愯В鏋愩€戠従(xi脿n)鍊兼寚鏁�(sh霉)鎳�(y墨ng)瑭插ぇ浜庣瓑浜�1,鏂规鎵嶅彲琛�锛屼箼鏂规鐝�(xi脿n)鍊兼寚鏁�(sh霉)鐐�0.85灏忎簬1,鎵€浠ヤ箼鏂规 鏈韩涓嶅彲琛�;鍏�(n猫i)鍚敹鐩婄巼鎳�(y墨ng)瑭插ぇ浜庣瓑浜庢姇璩囦汉瑕佹眰鐨勫繀瑕佹敹鐩婄巼锛屾柟妗堟墠鍙锛屼絾鏄竵鏂规鐨勫収(n猫i) 鍚敹鐩婄巼灏忎簬鎶曡硣浜鸿姹傜殑蹇呰鏀剁泭鐜�锛屾墍浠ヤ竵鏂规涓嶅彲琛�;鍓╀綑鐢叉柟妗堣垏涓欐柟妗堜簩鑰呯殑骞撮噾鍑� 娴侀噺澶т簬0,鏂规鏈韩鏄彲琛岀殑锛屼絾鏄敳鏂规鐨勫勾閲戝噲娴侀噺=1000/(P/A,12%,10)=1000/

5.6502=177(钀�(w脿n)鍏�),澶т簬涓欐柟妗堢殑骞撮噾鍑堟祦閲�150钀�(w脿n)鍏�锛屾墍浠ユ渶鍎�(y艒u)鎶曡硣鏂规鏄敳鏂规銆�

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