2019涓礆瀵╄▓甯€婂瑷堝皥妤�(y猫)鐩搁棞(gu膩n)鐭ヨ瓨銆嬬従(xi脿n)鍊煎拰骞撮噾鐨勮▓绠楃繏(x铆)椤�


榛炴搳鏌ョ湅锛�2019涓礆瀵╄▓甯€婂瑷堝皥妤�(y猫)鐩搁棞(gu膩n)鐭ヨ瓨銆嬬浜旂珷缈�(x铆)椤�
鐭ヨ瓨榛炪€€鐝�(xi脿n)鍊煎拰骞撮噾鐨勮▓绠�
銆愪緥椤�·鍠€�(2012鍒�)鏌愭姇璩囪€呰▓鍔冨湪鏈締5骞寸殑姣忓勾鏈瓨鍏ユ湯閵€琛�30 000鍏�锛屽瓨娆惧勾鍒╃巼鐐�3%锛岀敱姝ゆ墍褰㈡垚鐨勫勾閲戦鍨嬫槸(銆€)銆�
A.鏅€氬勾閲�
B.鍏堜粯骞撮噾
C.閬炲欢骞撮噾
D.姘镐箙骞撮噾
銆庢纰虹瓟妗堛€廇
銆愪緥椤�·鍠€戜互涓嬫矑鏈夐亱鐢ㄨ波骞f檪闁撳児鍊煎師鐞嗙殑鎯呮硜鏈�(銆€)銆�
A.甯傚牬棰�(f膿ng)闅殑瑭曚及
B.鍎熷偟鍩洪噾鐨勮ō(sh猫)缃�
C.璀夊埜鎶曡硣鐨勮⿻浼�
D.闋呯洰鎶曡硣鐨勮⿻浼�
銆庢纰虹瓟妗堛€廇
銆愪緥椤�·鍠€戞煇浜洪€€浼戞檪鏈夌従(xi脿n)閲�10钀厓锛屾摤閬告搰涓€闋呭洖鍫辨瘮杓冪┅(w臎n)瀹氱殑鎶曡硣锛屽笇鏈涙瘡鍊嬪搴﹁兘鏀跺叆2000鍏冭(b菙)璨肩敓娲�銆傞偅涔堬紝瑭查爡鎶曡硣鐨勫闅涘牨閰巼鎳�(y墨ng)鐐�(銆€)銆�
A.2%
B.8%
C.8.24%
D.10.04%
銆庢纰虹瓟妗堛€廋
銆庣瓟妗堣В鏋愩€忛€欐槸闂�(gu膩n)浜庡闅涘牨閰巼鑸囧悕缇╁牨閰巼鐨勬彌绠楀晱椤�銆傛牴鎿�(j霉)椤屾剰锛屽笇鏈涙瘡鍊嬪搴﹁兘鏀跺叆2000鍏冿紝1骞寸殑寰�(f霉)鍒╂鏁�(sh霉)鐐�4娆�锛屽懆鏈熷牨閰巼(瀛�)=2000/100000=2%锛屽闅涘牨閰巼鐐猴細i=(1+2%)4-1=8.24%銆�
銆愪緥椤�·鍠€戝凡鐭�5骞存湡銆佸埄鐜囩偤12%鐨勬櫘閫氬勾閲戠祩鍊肩郴鏁�(sh霉)鍜岀従(xi脿n)鍊肩郴鏁�(sh霉)鍒嗗垾鐐�6.353鍜�3.605銆傛煇浼佹キ(y猫)鎸�12%鐨勫勾鍒╃巼鍙栧緱閵€琛岃哺娆�200 000鍏冿紝閵€琛岃姹傚湪5骞村収(n猫i)姣忓勾鏈瓑椤嶅劅浠樻湰鎭�锛屽墖姣忓勾鍎熶粯閲戦鎳�(y墨ng)鐐�(銆€)銆�
A.64 000鍏�
B.55 479鍏�
C.40 000鍏�
D.31 481鍏�
銆庢纰虹瓟妗堛€廈
銆庣瓟妗堣В鏋愩€忔瘡骞存湯鍎熼倓A鍏�锛屽墖A×PVIFA12%,5=200000锛屽洜鐐篜VIFA12%,5=3.605锛屾墍浠=55479鍏冦€�
銆愪緥椤�·鍠€戞煇浼佹キ(y猫)鍚戦妧琛岀敵璜嬪彇寰椾竴绛嗛暦鏈熷€熸锛屾湡闄愮偤10骞达紝骞村埄鐜囩偤9%銆傛寜鍊熸鍚堝悓瑕�(gu墨)瀹�锛屼紒妤�(y猫)鍦ㄧ6-10骞存瘡骞存湯鍎熶粯鏈伅1 186 474鍏冦€傞€欑瓎闀锋湡鍊熸鐨勭従(xi脿n)鍊兼槸(銆€)銆�(PVIFA9%,5=3.890锛孭VIF9%,5=0.650锛孭VIFA9%,6=4.490锛孭VIF9%,6=0.596)
A.2 750 768
B.3 000 000
C.3 462 724
D.3 175 050
銆庢纰虹瓟妗堛€廈
銆庣瓟妗堣В鏋愩€廣0=1186 474×PVIFA9%,5×PVIF9%,5=1186 474×3.890×0.650≈3 000 000(鍏�)
銆愪緥椤�·鍠€戞煇浼佹キ(y猫)绉熺敤涓€鑷鸿ō(sh猫)鍌欙紝鎸夌収绉熻硟鍚堝悓绱勫畾锛屽墠2骞寸劇闋堟敮浠�锛屽悗5骞存瘡骞村勾鏈敮浠�500钀厓锛屽亣瑷�(sh猫)骞村埄鐜囩偤10%,鐩哥暥(d膩ng)浜庣従(xi脿n)鍦ㄤ竴娆℃敮浠樹簡(銆€)銆�(PVIFA10%,5=3.791锛孭VIFA10%,2=1.736锛孭VIF10%,2=0.826锛孭VIF10%,3=0.751)
A.1994.6钀厓
B.1565.7钀厓
C.1423.5钀厓
D.1813.5钀厓
銆庢纰虹瓟妗堛€廈
銆庣瓟妗堣В鏋愩€弉=5锛宮=2銆� 瑷堢畻寮忕偤500×PVIFA10%,5× PVIF10%,2=500×3.791×0.826=1565.7(钀厓)銆�
銆愪緥椤�·鍠€戞煇浜鸿▓鍔�4骞村悗闇€瑕�200 000鍏冪敤浜庡厭瀛愪笂澶у(xu茅)锛岀暥(d膩ng)閵€琛屽瓨娆惧勾鍒╃巼鐐�5%鏅傦紝鎸夊京(f霉)鍒╄▓鎭�锛屽墖鐝�(xi脿n)鍦ㄦ噳(y墨ng)瀛樺叆閵€琛�(銆€)鍏�銆�(娉細PVIF5%锛�4=0.823)
A.243 013
B.164 600
C.166 667
D.53 807
銆庢纰虹瓟妗堛€廈
銆庣瓟妗堣В鏋愩€廝V =200 000·PVIF5%锛�4=200 000×0.823=164 600(鍏�)銆�
銆愪緥椤�·鍠€戦仦寤跺勾閲戠壒榛炶〃杩版纰虹殑鏄�(銆€)銆�
A.骞撮噾鐨勭従(xi脿n)鍊艰垏閬炲欢鏈熺劇闂�(gu膩n)
B.娌掓湁绲傚€�
C.骞撮噾鐨勭祩鍊艰垏閬炲欢鏈熺劇闂�(gu膩n)
D.閬炲欢骞撮噾绲傚€艰垏閬炲欢骞撮噾鐝�(xi脿n)鍊间簰鐐哄€掓暩(sh霉)
銆庢纰虹瓟妗堛€廋
銆庣瓟妗堣В鏋愩€忛仦寤跺勾閲戞寚鐨勬槸鍓嶅咕鏈熸矑鏈夊勾閲�锛屽悗骞炬湡鎵嶆湁骞撮噾銆傛墍浠ラ伕闋匒涓嶆纰�;閬炲欢骞撮噾鐨勭祩鍊艰垏鍚庝粯骞撮噾绲傚€肩殑瑷堢畻鐩搁浼�锛屾墍浠ラ伕闋匓D涓嶆纰恒€�
銆愪緥椤�·鍠€戞煇浼佹キ(y猫)瑷堝妰寤虹珛涓€闋呭劅鍌靛熀閲�锛屼互渚垮湪5骞村悗浠ュ叾鏈埄鍜屼竴娆℃€у劅閭勪竴绛嗛暦鏈熷€熸銆傝┎浼佹キ(y猫)寰炵従(xi脿n)鍦ㄨ捣姣忓勾骞村垵瀛樺叆閵€琛�30 000鍏�锛岄妧琛屽瓨娆惧勾鍒╃巼鐐�5%(FVIFA5%锛�4=4.310;FVIFA5%锛�6=6.802)銆傝┎闋呭劅鍌靛熀閲戠5骞存湯鐨勭祩鍊兼槸(銆€)銆�
A.99 300鍏�
B.159 300鍏�
C.235 060鍏�
D.174 060鍏�
銆庢纰虹瓟妗堛€廌
銆庣瓟妗堣В鏋愩€�30 000×(6.802-1)=174 060鍏�
銆愪緥椤�·鍠€�(2011)鏌愪紒妤�(y猫)瑷堝妰寤虹珛涓€闋呭劅鍌靛熀閲戯紝浠ヤ究鍦�5骞村悗浠ュ叾鏈埄鍜屼竴娆℃€у劅閭勪竴绛嗛暦鏈熷€熸銆傝┎浼佹キ(y猫)寰炵従(xi脿n)鍦ㄨ捣姣忓勾骞村垵瀛樺叆閵€琛�30 000鍏�锛岄妧琛屽瓨娆惧勾鍒╃巼鐐�5%(FVIFA5%锛�5=5.526)銆傝┎闋呭劅鍌靛熀閲戠5骞存湯鐨勭祩鍊兼槸(銆€)銆�
A.57 000鍏�
B.150 000鍏�
C.165 780鍏�
D.174 069鍏�
銆庢纰虹瓟妗堛€廌
銆庣瓟妗堣В鏋愩€�30 000×5.526×(1+5%)=174 069鍏�
銆愪緥椤�·鍠€戞煇绋厭绔ュ熀閲戞渻鐨勫熀閲戝叡鏈�200 000鍏冪殑璩囬噾锛屾姌鐝�(xi脿n)鐜囩偤10%锛岀偤浜嗕互鍚庨暦涔呭湴鏀粯锛屽彲浠ユ瘡骞村畨鎺掓敮浠�(銆€)銆�
A.2000
B.20000
C.40000
D.10000
銆庢纰虹瓟妗堛€廈
銆庣瓟妗堣В鏋愩€忔案涔呭勾閲戠従(xi脿n)鍊�=A/i锛屽嵆200 000=A/10%锛屾瘡骞村彲浠ユ敮浠�20 000鍏�銆�
鎻愮ず锛�2019鍚勭渷瀵╄▓甯牨鍚嶅凡绲�(ji茅)鏉�锛屽牨鍚嶆垚鍔熺殑鑰冪敓鍙€氶亷 鍏嶈不闋�(y霉)绱勭煭淇℃彁閱�鐛插彇2019涓嶅悓鐪佷唤鐨勫瑷堝斧婧�(zh菙n)鑰冭瓑鎵撳嵃鏅傞枔绛夌浉闂�(gu膩n)鐭俊鎻愰啋銆�
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