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2020中级经济师财政税收专业知识与实务 全真模拟试题10

来源:乌哈旅游
2020

1

(

13000

39000A:8.33% B:7.69% C:5.56% D:5.13%

())

2000

36000

10

2(1)

()A:B:C:D:

3(1)2008

530

100000()17000 17000

17000A:B:C:D:

117000117000117000117000

100000117000 117000 1000004(1)

50080070

()

A:57.1B:68.5C:41.1D:58,5

5(1)

()

A:B:C:D:

6(1)

20

3.4A:0.85 B:1.5 C:0.75 D:4.25

25()

7(1)

()

A:10B:20C:30D:60

8(1)

()A:B:C:D:

9(1)

()A:B:C:D:

10(1)

()

A:B:C:“D:

11(1)

()

A:B:C:D:

12(1)

()

A:B:C:D:

1013(1)

()A:B:C:D:

14(1)

()

A:B:C:D:

15(1)

()A:B:C:D:

16(1)A

23400

5850

A:32500 B:29250 C:27777.78 D:25000

10%()17(2)

()A:B:C:D:E:

18(2)

()

A:B:C:D:E:

19(2)

()

A:B:C:D:E:

20(2)

()

A:B:C:D:E:

21(2)

()A:B:C:D:E:

22(2)

()A:B:C:D:E:

10

456

23(2)

()

A:B:C:D:E:

24(2)

()

A:B:C:D:E:

25(2)

()A:B:C:D:E:

26(2)

()A:B:C:D:E:

27

()

A:B:C:D:E:

(2)

28(2)

()

A:B:C:D:E:

15

29(2()

)

A:B:C:D:E:

3019A:B:C:D:E:

(2)

()31(2()

)

A:B:C:D:E:

32(2)

()A:B:C:D:E:

33(2011

330

23

)

25331

()A:B:C:D:

100034(2)

20126000

100000(4)

(1)

5000

A

20000

6000

(2)

(3)

2000030002012A:1740B:6564C:7200D:9900

()35

2011

50050(1

2)

100

1005

10800()

A:250B:500C:1000D:2000

300

100040

4

10

3

1000

36

2011

50050(1

2)

100

1005

10800()

A:0B:1700C:3400D:17000

300

100040

4

10

3

1000

37(2)

2013

32000100000

800

80000700

1300

(3)

(1)

3%300

(1)

120010050012000

180000

500

20

3700

5001300(3)698169816120020670

(2)

()

36000117003600039000

A:B:C:D:

38(2008

2)

(1)

25(5)“

350525%

200(4)“

(2)

17

2000

1(3)“

2515%

()

A:400000B:160000C:3000000D:350000

39(2)

(1)

2

20

6

()

/

5

(2)

5

60/

10

(3)20

4

5005/

(4)2

A:200B:300C:400D:600

40(2)

100

5010%

()50%40%20%

A:55B:10C:5D:0

41(2)

2011

1

(2)

(3)93.6

8

1

2

(1)

40

9

(4)17%2A:0B:15.2C:5.2D:6.8

()7%42(21000)

500

4

()

5

200

830

A:22B:25

C:28D:32

43(2)

2013

9

(1)

(3)

45

(4)

320(5)

4700

1008002400(2)

()

A:0B:31.71C:46.50D:37.71

44(2)

(1)

2

20

6

/

5

(2)

5

60/

10

(3)20

4

500()

5/

(4)2

A:20B:60C:120D:180

45(21000)

500

4

5

200

830

()A:54.6B:62.3C:64.8D:76.4

46(2)

2011

1

(2)

(3)93.6

8

1

2

(1)

40

9

(4)17%

2A:0

7%()

B:0.07C:6.8D:8.4

47(2)

2013

32000100000

800

80000700

1300

(3)

(1)

3%300

(1)

120010050012000

180000

500

20

3700

5001300(1)983609476092924.1194760

(2)

()

65000108003600065000

A:B:C:D:

48(2)

200100

2009530%

3%()

A:B:C:D:

49(2)

100

5050%

20040%

60%

60

10%20%

5%

()A:166B:10C:0D:-7

50(2)

10040%30%

20%

()A:B:C:D:

30

20

2020

1

(

13000

39000A:8.33% B:7.69% C:5.56% D:5.13%

())

2000

36000

10

B

=

=3000/39000*100%=7.69%

2

(

1

)

()A:B:C:D:

/*100%

D

3(1)2008

530

100000()17000 17000

17000A:B:C:D:

117000117000117000117000

100000117000 117000 100000A

4(1)

50080070

()

A:57.1B:68.5C:41.1D:58,5

D

500*3%+800*5%+70*5%=58.5

5

(

1

)

()

A:B:C:D:

A

6(1)

20

3.4A:0.85 B:1.5 C:0.75 D:4.25

25()

C

=25*3%=0.75

7

(

1

)

()

A:10B:20C:30D:60

C

30

8

(

1

)

()A:B:C:D:

C

9(1)

()A:B:C:D:

A

10(1)

()

A:B:C:“D:

D

ABC

11

(

1

)

()

A:B:C:D:

C

C

12(1)

()

A:B:C:D:

10C

A

D

B

13(1)

()A:B:C:D:

A

14(1)

()

A:B:C:D:

C

15(1)

()A:B:C:D:

B

16(1)A

2340010%5850

A:32500 B:29250 C:27777.78 D:25000

()C

(23400+5850)/(1+17%)/(1-10%)

=27777.78

17(2)

()A:B:C:D:E:

ABE

18(2)

()

A:B:C:D:E:

AB

19(2)

()

A:B:C:D:E:

ABCD

20(2)

()

A:B:C:D:E:

AB

21(2)()A:B:C:D:E:

AC

22(2)

()A:B:C:D:E:

10

456

AD

15

5

23(2)

()

A:B:C:D:E:

CE

24(2)

()

A:B:C:D:E:

BD

25(2)

()A:B:C:D:E:

ABE

C

26

(

2

)

D

()A:B:C:D:E:

ABDE

27

()

A:B:C:D:E:

(2)

AC

28(2)

()

A:B:C:D:E:

15

ABE

CD

29(2()

)

A:B:C:D:E:

ABC

(1)

(3)

3019A:B:C:D:E:

(

2

)

()(2)

ABDE

(1)

(3)

31

(

2()

A:B:C:D:E:

)

(2)

(4)

ACDE

32(2)

()A:B:C:D:E:

ACDE

33(2011

330

23

)

25331

()A:B:C:D:

1000ABD

C

34

5000

(

2

)

20126000

100000(4)

(1)

5000

A

20000

6000

(2)

(3)

2000030002012A:1740B:6564C:7200D:9900

()A

3000

1740

=20000*(1-20%)-6000=10000

10000*30%=30005000=[20000*(1-20%)-6000-3000]*20%=1400

=100000*(1-20%)*20%*(1-30%)=11200

=23000*(1-20%)*20%=3680680

12123

30

=6000-3500*10%-105=145

35

2011

500

50(1

2)

100

1005

10800()

A:250B:500C:1000D:2000

300

100040

4

10

3

1000

A

=2*5=10=1000000*0.05%

=500

=(3000000+400000)*0.05%=1700

=5000000*0.05‰=250

=10+500+1700+10*5+(40000+10800)*0.1%

+250=2560.80

36

2011

(1

100

1000

2

)

500501005

10800()

300

100040

4

10

3

A:0B:1700C:3400D:17000

B

=2*5=10=1000000*0.05%

=500

=(3000000+400000)*0.05%=1700

=5000000*0.05‰=250

=10+500+1700+10*5+(40000+10800)*0.1%

+250=2560.80

37

(

2

)

2013

12000

180000

500

20

3700

5001300(3)698169816120020670

()

36000117003600039000(2)

700

1300

(3)

(1)

3%300

32000100000

800

80000

(1)

1200100500A:B:C:D:

B

38(2008

2)

(1)

25(5)“

350525%

()

200(4)“

(2)

17

2000

1(3)“

2515%

A:400000B:160000

C:3000000D:350000

C

10

60%=25*60%=15

25

10

=2000*15%=300

5‰=2000*5‰=1015

12%

35050

22

=245*25%=61.25

1

300

200

15

1(25-24)

=200+15+50+1+1-5-17=245

39(2)

(1)

2

20

6

()

/

5

(2)

5

60/

10

(3)20

4

5005/

(4)2

A:200B:300C:400D:600

D

2

2*60*5=600

5

4

2

10520

5

5*60*10=30004*5*6*50%=60

500*2=1000

=600+3000+60+1000=4660

40

(

2

)

100

50%40%

()A:55B:10C:5D:0

5010%

20%

B

(1)=100*50%=50=50*10%=5

=100*40%=40

40(2)

=50*20%=105=40+5=45

=100*40%=40

40

=50*10%=5

10

50-

(1)

40=10

=50*20%=105

41

(

=100*50%=50(2)

2)

2011

1

(2)

(3)93.6

8

1

2

(1)

40

9

(4)17%2A:0B:15.2C:5.2D:6.8

()7%C

222

42

(

2100030

4

()

A:22B:25C:28D:32

)

500

=(8+1)*17%=1.53

=93.6/(1+17%)*17%=13.6

=40*17%+1*7%+1.53=8.4

=13.6-8.4=5.2

200

5

8C

60%

5‰

54.8

4.8

14%

200*14%=28

2%

=4(

)

=1000-500-200-4.8-28-4-4=259.2=259.2*25%=64.8

43

(

2

)

2013

4700

100

45

800()

A:0B:31.71C:46.50D:37.71

(4)

320(5)

2400

(2)

(3)

9

(1)

1000*5‰=58*60%=4.8

=200*2%

B

=4700*11%=517

(2)

=100*11%=11

(3)

*11%=31.71

(5)

=517+11+2.7-136=394.7

=394.7*(7%+3%)=39.47=394.7+39.47=434.17

44

(

2

)

(1)

10

(3)20

4

500()

A:20B:60C:120D:180

5/

(4)2

6

/

20

2

5

(2)

5

60/

=45*6%=2.7

=320/(1+11%)=800*17%=136

B

2

2*60*5=600

5

4

2

10520

5

5*60*10=30004*5*6*50%=60

500*2=1000

=600+3000+60+1000=4660

45

(

2100030

()A:54.6B:62.3C:64.8D:76.4

4)

500

5

200

8C

60%

5‰

54.8

4.8

14%

200*14%=28

2%

=4(

)

=1000-500-200-4.8-28-4-4=259.2=259.2*25%=64.8

46

(

2

)

2011

1

9

(4)17%

2A:0B:0.07C:6.8D:8.4

7%()

(2)

(3)93.6

8

1

2

(1)

40

1000*5‰=58*60%=4.8

=200*2%

D

222

47

(

2

)

2013

12000

180000

500

20

3700

5001300(1)983609476092924.1194760

(2)

7003=(8+1)*17%=1.53

=93.6/(1+17%)*17%=13.6

=40*17%+1*7%+1.53=8.4

=13.6-8.4=5.2

(1)

2000100000

800

80000

1300

(3)

(1)

3%300

1200100500()

65000108003600065000

A:B:C:D:

B

48(2)

200100

2009530%

3%()

A:B:C:D:

AB

4%

200*3%+100*3%=9

5*4%=0.2

49(2)

100

5050%

20040%

60%

60

10%20%

5%

()A:166B:10C:0D:-7

C

50(2)

10040%30%

20%

()A:B:C:D:

30

20

ACD

=100*40%=40

=100*20%=20

30

100*40%-30=10

100*20%=20

B

=100*30=30

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