初级会计职称考试：2022经济法基础真题及答案

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ὃ2022Ạ⚪ᫀপᐳ238⍝⚪1ஹᜧᦟᣴḄᑡᦈᐭ$%&ᢥ“)*ᡠ”-./01ᡠ-Ḅ235»3ᓫ⌱⚪5A.9:;<ᦈᐭB.=᱐?@9:ᦈᐭC.ABCᦈᐭI.D)ᦈᐭ⚪ᫀB2ஹᐵFᵬHIJKLMNᐰPᑴᵨSTUᐵVḄᑡ⊤X$%YZḄ235஺3\]⚗⚪5A.ᵬHIJK_`abᜮᵨSdeB.KᨵᩗJᵬHIhiHIᑖk`aTUᔠmC.ᵬHI_nopqKrsᵨSD.ᵬHIJK_t]ᵨu⚪ᫀA,B,C
ὃ2022Ạᔊw⚪xy3ஹᵬHIzᨴ|}Ḅᑡ~$%&ᢥ“├ᱥ”ᵭB/-Ḅ235஺3\]⚗⚪5A.├ᑁ⛲:

1B.├C.D.├b⚪ᫀA,B.D
ὃ2022Ạᔊ⚪4ஹᵬHI2014w~ᡠ-&-ᡠ235ᐗ஺3\]⚗⚪5A.2353B.2387.69C.2407D.2406.8⚪ᫀC5ஹᵬᑴᔆzᨴ├-├⚗-Ḅᑡ¡ᑡ¢$%YZḄ235஺3\]⚗⚪5A.(1.5X450+50X1.6)X17%=128.35(ᐗ)

2B.(1.5X450+50X1.6)(1+17%)X17%=109.7(ᐗ)C.1.5X500X17%=127.53ᐗ5D.1.6X500X17%=1363ᐗ5⚪ᫀA
ὃ2022Ạᔊ⚪6ஹᑡᐵFᵬHI~ᡠ-·ᦈ¸ᳮḄ⊤X$%YZḄ235o3\]⚗⚪5A.ᵬHI&z»2014wr¼LP½50ᨴᑁ%ᔣ-¿ᐵB〈w~ᡠ-ᵭB⊤%Áx¡Â/B.ᵬHI~ᡠ-Ḅ-ᙢÄÅAÆC.ᵬHI&zFÇᨴr¼LP½15Pᑁ%ᔣ-¿ᐵ⚜/~ᡠ-D.ᵬHI2014-w»2014w1ᨴ1P½É2014w12ᨴ31Ps⚪ᫀ:A,B,C,D

3
ὃ2022Ạᔊ⚪7ஹᵬHI2014w~ᡠ-&-ᡠ2()ᐗ஺(\]⚗⚪)A.2353B.2387.69C.2407D.2406.8⚪ᫀC
ὃ2022Ạᔊ⚪8ஹᵬHIzᨴ|}Ḅᑡ~$%&ᢥ“├ᱥ”ᵭB/-Ḅ2()஺(\]⚗⚪)A.├ᑁ⛲:B.├C.D.├b

4⚪ᫀA,B,D
ὃ2022Ạᔊ⚪9ஹᵬHIᙠ¡2014w~ᡠ-&-ᡠo%ᐕÎᡷ◀Ḅ~ÑÒÓ235ᐗ஺3\]⚗⚪5A.50B.25.2C.30D.25⚪ᫀD
ὃ2022Ạᔊ⚪10ஹᑢÕ◀TUᔠm&ÖḄ×¢235஺3\]⚗⚪5A.ØÙÚᐜCqHIᓽ_Õ◀B.&Ý30PpqHIÕ◀C._nopqHIÕ◀

5D.&Ý3PpqHIÕ◀⚪ᫀC
ὃ2022Ạᔊ⚪11ஹᵬᑴᔆzᨴ├Þ-├⚗-Ḅᑡ¡$%YZḄ2()஺(\]⚗⚪)A.(702+23.4)X17%=123.318ᐗB.(702+23.4)4-(1+17%)X17%=105.4ᐗC.702X17%=119.34ᐗD.[702+23.44-(1+17%)]X17%=122.74ᐗ⚪ᫀB
ὃ2022Ạᔊ⚪12ஹᵬᑴᔆzᨴß〈àáÞ-├⚗-Ḅᑡ¡ᑡ¢$%YZḄ2()஺(\]⚗⚪)A.10X4.68(1+17%)X17%=6.8(ᐗ)B.10X4.68X1+10%
:31+17%
X17%=7.48ᐗ5

6C.10X4.68X(1+10%)X17%=8.7516(ᐗ)D.10X4.68X17%=7.956ᐗ5⚪ᫀC
ὃ2022Ạᔊ⚪13ஹᵬᑴᔆzᨴ├Þ-├⚗-Ḅᑡ¡$%YZḄ235஺3\]⚗⚪5A.702+23.4
X17%=123.318ᐗB.702+23.4
4-1+17%
X17%=105.4ᐗC.702X17%=119.34ᐗD.[702+23.44-1+17%
]X17%=122.74ᐗ⚪ᫀB
ὃ2022Ạᔊ⚪14ஹᐵFâHI▬ᩩå?ᙠἠçèᦔêḄᑡ⊤X$%YZḄ235஺3\]⚗⚪5A.ᡠ▬ᩩØᦔ%ëἠçØᦔ

7B.ᡠ▬ᩩᨵᦔ%ëå?ᨵᦔC.ᡠ▬ᩩØᦔ%ëå?ᨵᦔD.ᡠ▬ᩩᨵᦔ%ëἠçᨵᦔ⚪ᫀC
ὃ2022Ạᔊ⚪15ஹᐵFâHI▬ᩩå?ᙠἠçèᦔêḄᑡ⊤X$%YZḄ235஺3\]⚗⚪5A.ᡠ▬ᩩØᦔ%ëἠçØᦔB.ᡠ▬ᩩᨵᦔ%ëå?ᨵᦔC.ᡠ▬ᩩØᦔ%ëå?ᨵᦔD.ᡠ▬ᩩᨵᦔ%ëἠçᨵᦔ⚪ᫀC16ஹ᪷çTUᔠmíᑴḄî]%TUὅᓫ×☢Õ◀TUᔠmḄᑡñò$%\óô⊡öḄᨵ353÷⌱⚪5A.TUὅÝ30Pø?☢ò¢pqᵨ1ᓫùÕ◀TUᔠmḄ

8B.TUὅúᵨ1ᓫùûᢥ᯿TUᔠmt]TUýþÿ◀ᔠḄC.ὅᵨᓫ◀ᔠḄD.ὅᙠᵨᑁ3ᵨᓫ◀ᔠḄ⚪!ᫀ#A,D
ὃ2022Ạᔊ⚪17ஹᵬ&'ᔣ*+,-./01234Ḅ5ᑡ7ᫀ89:ᔠ;<=>Ḅ?@B@C>⚗⚪BA.ᵬ&'EFG᣸*⊡J+,⁚Lᜩ;>JᎷ9ᔣᐸ1600ᐗḄ./01B.ᵬ&'EFG᣸*⊡J+,⁚3ᜩ;>JᎷ9ᔣᐸ400ᐗḄ./01C.ᵬ&'EFG᣸*⊡J9ᔣᐸ2200ᐗḄ./01D.ᵬ&'EFG᣸*⊡JᕜRJS9ᔣᐸ1800ᐗḄ./01⚪!ᫀ#C,D

9
ὃ2022Ạᔊ⚪18ஹ2014Y5ᨴ9\*]^_⚗`ᑭᩗ94c]^ᦈᐭ150000ᐗ9`ᑭfgh10000ᐗ஺jᱯlᩗmᵨnᡠcpᡠcqq᳛s20%uvwᦈᐭxy4000ᐗḄ9z◀20%Ḅnᵨ஺\*Lᨴ{|ᦈᐭ}~pᡠcqqḄ5ᑡ89Ḅ?@B஺@ᓫ⌱⚪BA.@150000-10000BX@1-20%BX20%=22400@ᐗBB.@150000-10000BX20%=28000@ᐗBC.[150000X@1-20%B-1000003X20%=22000@ᐗBD.150000X@1-20%BX20%=24000@ᐗB⚪!ᫀ#D19ஹ᪷5☢1ᧇ9!58—61⚪ᵬ&'sq_q9⌕E├¢£¤¥¦§92015Y1ᨴᨵᐵª«¦§᝞5#প®¯°_ᢇ94c²ᐵ®¯q`ᵨ~³´µ¶qq187¸ᐗ஺@2B¹®¤¥ᵨºᩞᧇ¼½¾94cq`ᵨgἠµ¶q100.3¸ᐗ஺@3Bs¹®ÀÁ¤¥ᵨºᩞᧇ¼½¾ÂÃn94cq`ᵨgἠµ¶q1.1¸ᐗ஺@4B├¢®¯°94cÄq├¢8775¸ᐗ஺@5B├¢°ᑁÅÆ⛲È94

10cÄq├¢187.2¸ᐗ஺#6$├¢°¼½¾94cÄq├¢17.55¸ᐗ஺#7$É᜜ˤ¥Ì§94cÄq├¢210.6¸ᐗ஺j#├¢Íᱥqq᳛s17%,Ë¥ᳮ¥½§qq᳛s17%,4cḄq`ᵨgἠ£`ᵨ~³´ᙳyÑÒ஺⌕Ó#᪷ÀÁ1ᧇ9Cὃ⇋ᐸÖ×9ᑖ᪆!5ᑡ-⚪஺{TS}ᵬ&'LᨴÚÛÜᡷ®⚗qḄ5ᑡᑡÞ89Ḅ?@B஺@C>⚗⚪BA.187+1.1=188.1@¸ᐗBB.187+100.3=287.3#¸ᐗBC.187+100.3+1.1=288.4#¸ᐗBD.100.3+1.1=101.4#¸ᐗB⚪!ᫀ#C
ὃ2022Ạᔊ⚪20ஹᵬᑴàᔆLᨴ├¢âãàq├⚗qḄ5ᑡ89Ḅ?@B஺@C>⚗⚪BA.#702+23.4$X17%=123.318¸ᐗB.(702+23.4)4-(1+17%)X17%=105.4¸ᐗ

11C.702X17%=119.34¸ᐗD.[702+23.44-1+17%
]X17%=122.74¸ᐗ⚪!ᫀ#B
ὃ2022Ạᔊ⚪21ஹᐵäᵬ&'åæ*çèéᐰᑴᵨ0ᐵëḄ5ᑡ⊤Á8,Ḅ?@B஺@C>⚗⚪BA.ᵬ&'åæ*îïð¯ᜮᵨ0òóB.æ*ᨵᩗåᵬ&'£ô&'ᑖõïðᔠC.ᵬ&'îöæ*÷øᵨ0D.ᵬ&'åæ*îù>ᵨ⚪!ᫀ#A,B,C
ὃ2022Ạᔊ⚪22ஹ᪷pᡠcq;<ᑴúḄ=>95ᑡᐵä“vwᦈᐭ”>Ḅ⊤Á89CḄ?@B஺@ᓫ⌱⚪BA.ᱯlᩗmᵨnᡠc9ý_pᨴᑁ4cḄᦈᐭs_w

12B.þÿ
ᡠᨴᑁḄᦈᐭC.ᡠ⚗ᦈᐭḄᨴᑁḄᦈᐭD.ᡠḄᦈᐭ⚪"ᫀ$A23ஹᵬᑴ(ᔆ*ᨴ+〈-./0(123├⚗35Ḅ6ᑡ89:,<=Ḅ>()஺(CD⚗⚪)A.10X4.684-(1+17%)X17%=6.8EᐗB.10X4.68X(1+10%)(1+17%)X17%=7.48EᐗC.10X4.68X(1+10%)*17%=8.7516EᐗD.10X4.68X17%=7.956Eᐗ⚪"ᫀ$C24ஹ᪷HIJ3KLᑴMḄND6ᑡO3IJP:QRSTD58UIJ3Ḅᨵ0஺(W⌱⚪)A.ᵯZB.[ᧇ

13C._`D.b⏀⚪"ᫀ$C,D25ஹᵬᑴ(ᔆ*ᨴ+〈-./0(123├⚗35Ḅ6ᑡ89ᑡf:<=Ḅ>gh஺gCD⚗⚪hA.10X4.68+g1+17%hX17%=6.8gEᐗhB.10X4.68Xg1+10%h:g1+17%hX17%=7.48gEᐗhC.10X4.68Xg1+10%hX17%=8.7516gEᐗhD.10X4.68X17%=7.956gEᐗh⚪"ᫀ$C
ὃ2022Ạᔊ⚪26ஹ᪷H6☢xᧇy"z58—61|⚪ᵬ}~1233⌕S├20151ᨴᨵᐵ᝞6$পᢇᐵ123ᵨ12335187Eᐗ஺g2hᵨᩞᧇ¡¢£123ᵨ¤ἠ35100.3Eᐗ஺g3h§¨ᵨᩞᧇ¡¢£©ªJ123ᵨ¤ἠ351.1Eᐗ஺g4h├

14«3├58775Eᐗ஺#5$├ᑁ¬⛲P«3├5187.2Eᐗ஺#6$├¡¢£«3├517.55Eᐗ஺#7$¯᜜±²³«3├5210.6Eᐗ஺´µ$├¶ᱥ1233᳛17%,±²ᳮ¢1233᳛17%,Ḅ123ᵨ¤ἠᵨᙳ»¼½¾஺⌕¿$᪷H§¨xᧇCὃ⇋ᐸÃÄÅᑖ᪆y"6ᑡÈ⚪஺{TS}ᵬ}~*ᨴÉÊËᡷ⚗35Ḅ6ᑡ89ᑡf:<=Ḅ>gh஺gCD⚗⚪hA.187+1.1=188.1gEᐗhB.187+100.3=287.3#EᐗhC.187+100.3+1.1=288.4#EᐗhD.100.3+1.1=101.4#Eᐗh⚪"ᫀ$C
ὃ2022Ạᔊ⚪27ஹ᪷Hᐵ3KLᑴMḄND6ᑡᔜ⚗:ᐵ33᳛Ḅᨵgh஺gW⌱⚪hA.λ3᳛

15B.ᨬÐÑ3᳛C.ᱯÐ3᳛D.ÓD3᳛⚪"ᫀ$A,B,C,D28ஹᵬᑴ(ᔆ*ᨴ├/0(123├⚗35Ḅ6ᑡ89:<=Ḅ>()஺(CD⚗⚪)A.(702+23.4)X17%=123.318EᐗB.(702+23.4)4-(1+17%)X17%=105.4EᐗC.702X17%=119.34EᐗD.[702+23.44-(1+17%)]X17%=122.74Eᐗ⚪"ᫀ$B
ὃ2022Ạᔊ⚪29ஹᑢÕÖ◀ØᔠOÚḄÛf>()஺(CD⚗⚪)A.ÜÝᐜßµ}~ᓽáÖ◀B.O±â30㻵}~Ö◀

16C.á仵}~Ö◀D.O±â3㻵}~Ö◀⚪"ᫀ$C
ὃ2022Ạᔊ⚪30ஹ᪷H3KLᑴMḄND6ᑡ:“çᦪ”83êHḄᨵgh஺gW⌱⚪hA.ᖪᵨ¶B.ìØC.᥅ᡲD.ᖪᵨð⚪"ᫀ$C,D31ஹñØᔠÖ◀⊡óôḄ6ᑡ⊤¨:öK<=Ḅ>gh஺gCD⚗⚪hA.ᵬஹ÷ø}~ᙳÜÝᔣᑢÕ⊡óôB.÷}~OᔣᑢÕ⊡óô

17C.ᵬ}~OᔣᑢÕ⊡óôD.ᵬஹ÷ø}~OᐳᔣᑢÕ⊡óô⚪"ᫀ$C
ὃ2022Ạᔊ⚪32ஹ᪷H6¨xᧇy"150—533⚪஺20146ûQR᪗ÉýᑴḄᵬ}~ᙠØᵨýÛ☢¤ÿᑡ#1$9ᨴ56ᎷḄᩰᔣᎷᵭ஺#2$◤⌕#᣸ᙠ'()*+,4ᜩ.ᐸ0ᓰᵨ34Ꮇ3ᜩᓰᵨᕜ671ᜩ89200ᐗ஺#3$10ᨴ20;ᜐ=>ᵨ)Ḅ?ᙠ@,⌶0BᑮDEF⌕GHḄIJKᦑMNO▾Qᶭ2Sᨴ஺#4$11ᨴ10JTUᜮWXὺᵨZKDᐰᑴᵨ>ᵨ)1Sᨴ஺12ᨴ29]^Z_`abcdDᐰᑴᵨefᔠhiJjZklᵨ஺1TS3ᩰmn3oBḄᨬqᎷ)▲stvᜩ஺tw4⚗⚪vA.15B.5C.20

18D.10>⚪zᫀB
ὃ2022Ạᔊ⚪33ஹᐵ=~efᐳhḄᑡ⊤0Ḅᨵtv஺t⌱⚪vA.ᫀᙳ〉ᵨᑴB.KEᙳᙠKᡈὅKᡂWXᕒ¡mBᳮC.ᕒᙳwᢥ¤¥¦ᑜ¨¨©cD.KEª«w¬ᙳmᔣE3▾®¯>⚪zᫀA,C
ὃ2022Ạᔊ⚪34ஹᵬᑴ±ᔆᨴ├´µ¶±·¸¹├⚗¹ºḄᑡ»0Ḅstv஺tw4⚗⚪vA.(702+23.4)X17%=123.318¼ᐗ

19B.(702+23.4)4-(1+17%)X17%=105.4¼ᐗC.702X17%=119.34¼ᐗD.[702+23.44-#1+17%$]X17%=122.74¼ᐗ>⚪zᫀB
ὃ2022Ạᔊ⚪35ஹ᪷¾☢8ᧇz175—783⚪ᵬᑴ±ᔆ9·¸¹~Á¹EF⌕ÂÃ├´µ¶±ஹµÄ±Åƹ±஺20153ᨴᨵᐵÇÈ᝞#1$Ê˵¶±ÌᧇÍÎḄ·¸¹Ïᵨ]ἠ@ÑÒḄ¹º985¼ᐗÓÔÕᐸÖ×ØÍÎḄ·¸¹Ïᵨ]ἠ@ÑÒḄ¹º91.32¼ᐗ஺#2$ÊËƹ±ÌᧇÍÎḄ·¸¹Ïᵨ]ἠ@ÑÒḄ¹º951¼ᐗÓÔÕᐸÖ×ØÍÎḄ·¸¹Ïᵨ]ἠ@ÑÒḄ¹º90.88¼ᐗ஺#3$├´µ¶±600ÙÍÎÚ·¸¹ÛÜ702¼ᐗÝᦈß)⌨áᒹãÙäå23.4¼ᐗ஺#4$æ10ÙçÃḄè鵶±ê〈ìí▾îïðᵨᡂ4.68¼ᐗ/Ùòhó±ô├´Ûõ஺#5$├´µÄ±500Ùᐸ0450ÙwÚ·¸¹ᓫÛ91.5¼ᐗ/Ù50ÙwÚ·¸¹ᓫÛ91.6¼ᐗ/Ù஺jµ¶±ஹµÄ±·¸¹¹᳛917%,ᡂᑭù᳛910%஺ÍÎḄ·¸¹Ïᵨ]ἠJT¹Èúᐵûü஺⌕ý᪷¾@8ᧇwὃ⇋ᐸ

20ᑖ᪆ᑡ⚪஺1TS3ᵬᑴᔆᑡ⚗ᡷḄ!஺"#⚗⚪!A.$%&ᧇ()*Ḅ⚗0.88+ᐗB.$-.&ᧇ()*Ḅ⚗1.32+ᐗC.$-.&ᧇḄ⚗85+ᐗD.$%&ᧇḄ⚗51+ᐗ/⚪ᫀ1B.C36ஹ᪷45*67ᑴ8Ḅ9#ᑡᔜ⚗;ᢥ᯿“?᫏ᓄᝢC”EFG5*Ḅᨵ!஺I⌱⚪!A.?᫏KLMᓄᝢCB.ᡂᝅᓄᝢCC.?᫏P⛲MᓄᝢCD.?᫏RSMᓄᝢC/⚪ᫀ:A,B,C,D37ஹᐵVᵬWXYZ[\]^ᐰ`ᑴᵨbcdᐵeḄᑡ⊤g,ijḄ!஺"#⚗⚪!

21A.ᵬWXYZ[klmnᜮᵨbpqB.Z[ᨵᩗYᵬWXstWXᑖulmcdᔠwC.ᵬWXkxyz{Z[|}ᵨbD.ᵬWXYZ[k~#/ᵨ/⚪ᫀ:A,B,C
ὃ2022Ạᔊ⚪38ஹᐵVWX▬ᩩᙠἠ4ᦔḄᑡ⊤gijḄ!஺"#⚗⚪!A.ᡠ▬ᩩᦔἠ4ᦔB.ᡠ▬ᩩᨵᦔᨵᦔC.ᡠ▬ᩩᦔᨵᦔD.ᡠ▬ᩩᨵᦔἠ4ᨵᦔ/⚪ᫀ1C
ὃ2022Ạᔊ⚪

2239ஹᑡ"ᵭqḄ!஺ᓫ⌱⚪!A.ᵬWX"ᐸ¡Ḅ¢£¤#B.¥["ᡠ¦§Ḅᦟ©ᐸ¡Ḅ-ª¤#C.«["W¬ᐸ¡Ḅᶇ¤#D.tWX"bᖪᐸ¡Ḅ°±²³²´¤#/⚪ᫀ1B40ஹ᪷4µᡠ¶67ᑴ8Ḅ9#ᑡ·;ᢥ᯿9#ᑮ¹º»¼ᐵ½ᳮ¿·ᵭÀḄᨵ!I⌱⚪!A.Áᡠ¶12+ᐗÂḄB.ö;·ᡠ¶ÄᨵᡷGÅ»ḄC.ÆÇ᛻᜜öᡠ¶ḄD.ÆÇ᛻ᑁËᜐᡈὅËᜐÂöbÏஹÐÑᡠ¶Ḅ/⚪ᫀ1A,B,C,D41ஹᵬᑴᔆᨴ├Ô-.├⚗ḄᑡFÕijḄ!஺"#⚗⚪!A.(702+23.4)X17%=123.318+ᐗ

23B.(702+23.4)4-(1+17%)X17%=105.4+ᐗC.702X17%=119.34+ᐗD.[702+23.44-1+17%
]X17%=122.74+ᐗ/⚪ᫀ1B
ὃ2022Ạᔊ⚪42ஹᑡᔜ⚗ÖVᜐᑖḄᨵ!஺I⌱⚪!A.¢£B.קC.ØÙD.Ú◀/⚪ᫀ1B,C,D43ஹ2013Á7ᨴ2`Ü[ÝÞß´ᓽᑮᵬWXb஺2015Á9ᨴ28`Ü[ᔣWXâ¡ÁÁãᎷᵭ஺Ü[å6kæçḄÁãᎷᜩᦪê!஺ᓫ⌱⚪!A.0ᜩ

24B.5ᜩC.10ᜩD.15ᜩ/⚪ᫀ1B
ὃ2022Ạᔊ⚪44ஹ᪷4☢Ïᧇ175—783⚪ᵬᑴᔆêìí·¹⌕ï³s├Ô-.ஹ-ðñ%஺2015Á3ᨴᨵᐵòó´»᝞1#1$$-.&ᧇöḄõᵨöἠ÷øḄê85+ᐗùúûᐸ()*öḄõᵨöἠ÷øḄê1.32+ᐗ஺#2$$%&ᧇöḄõᵨöἠ÷øḄê51+ᐗùúûᐸ()*öḄõᵨöἠ÷øḄê0.88+ᐗ஺#3$├Ô-.600üöýþ£702+ᐗÄᦈ
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35
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ὃ2022Ạᔊ⚪86ஹᵬª«GHḄ%ᑡ=FL$¾Ḅ()஺(M#⚗⚪)A.├[ÄÅÆᑁÇÈ⛲rB.bcÅÆÊËfFC.ÌÍÄÅÆD.├[ÌÍÄÅÆ⚪ᫀC
ὃ2022Ạᔊ⚪

4987ஹÎÏÐѲÒÓÔ¥⚜ᓱ$᪷Ö¼ᑴ!$×Ó⚜ᓱḄᨬ6▲Úᓫ⌱⚪A.5000ᐗB.50000ᐗC.10000ᐗD.1000ᐗ⚪ᫀA88ஹ᪷%KÜᧇ$Þ150—533⚪஺2014°%ß°$'(᪗áâIᑴḄᵬª«ᙠx\ᵨâj☢GH%ᑡå#1$9ᨴ5´$æç+â£6°èé°!)êᎷḄᩰÏᔣª«bí°îᎷᵭ஺#2$ïâ£◤⌕$ª«ò᣸ÏᙠôõlJö÷4ᜩ.ᐸLᓰᵨ#îᎷ´3ᜩ$ᓰᵨᕜüîý´1ᜩ$Ï´âÜQ200ᐗ஺#3$10ᨴ20´$þᜐ
ᵨḄᙠ⌶ᑮ⌕Ḅᦑ▾ᶭ2ᨴ஺#4$11ᨴ10#$%&'ᜮ)*ὺᵨ,-ᐰ#ᑴᵨ0
ᵨ1ᨴ஺12ᨴ29#$%12,34$%5678ᐰ#ᑴᵨ09:ᔠ<=>,?@ᵨ0஺1TS3ᩰBCDEḄᨬGHIᎷ▲LMOᜩ஺MQR⚗⚪OA.15

50B.5C.20D.10
⚪UᫀWB
ὃ2022Ạᔊ⚪89ஹ☘Z$%[ᙠ\⌼ஹ^⌼_`abஹ_`cdḄef☘Zghij12kl᪷nឋpqr⁚tuvw$%xyzḄ{ᕒ}ᐸxyᕒᜐMOḄ஺Mᓫ⌱⚪OA.3000ᐗ5ᐗB.5000ᐗ3ᐗC.2000ᐗ2ᐗD.3000ᐗ3ᐗ
⚪UᫀWA90ஹᐵ$%▬ᩩᙠἠnᦔḄᑡ⊤ḄLMO஺MQR⚗⚪OA.ᡠ▬ᩩᦔwἠnᦔ

51B.ᡠ▬ᩩᨵᦔwᨵᦔC.ᡠ▬ᩩᦔwᨵᦔD.ᡠ▬ᩩᨵᦔwἠnᨵᦔ
⚪UᫀWC
ὃ2022Ạᔊ⚪91ஹᵬᑴᔆᨴ├¡¢£¤¥├⚗¥¦Ḅᑡ`§ᑡ¨,ḄLMO஺MQR⚗⚪OA.702+23.4
X17%=123.318ᐗOB.702+23.4
W1+17%
X17%=105.4ᐗOC.702X17%=119.34ᐗOD.[702+23.4+1+17%
]X17%=122.74ᐗO
⚪UᫀWB
ὃ2022Ạᔊ⚪92ஹ᪷n_`Dªᑴ«Ḅ¬R®abḄ¯¦ᨵ┯±²l³´ḄµDLMO஺Mᓫ⌱⚪O

52A.ᵫ·ᐹᓫ¹uºB.ᵫ·ᐹᓫ¹»¼½¾·ᐹᓫ¹ᓺÀC.ᵫyᓫ¹»¼½¾yᓫ¹ᓺÀD.ᵫÁÂᕒ»¼½¾ÁÂᕒᓺÀ
⚪UᫀWA93ஹᐵ$%▬ᩩᙠἠnᦔḄᑡ⊤ḄLMO஺MQR⚗⚪OA.ᡠ▬ᩩᦔwἠnᦔB.ᡠ▬ᩩᨵᦔwᨵᦔC.ᡠ▬ᩩᦔwᨵᦔD.ᡠ▬ᩩᨵᦔwἠnᨵᦔ
⚪UᫀWC
ὃ2022Ạᔊ⚪94ஹÃÄÅ¥├ÆÇḄᱯÉÊᱥB⌱Ìᢥ᯿Ï᧕ÂD`¥,⌱ÌÏ᧕ÂD`§ÑÅ£¤¥kÃR▲ᑁQÓ^»w▲LOoMᓫ⌱⚪O

53A.24ᨴB.12ᨴC.36ᨴD.18ᨴ
⚪UᫀWC95ஹ᪷n9:ᔠ

5496ஹᡠÓ¥ÆeᵭôrõᨵMO஺MØ⌱⚪OA.HᡠÓ12ᐗB.ᙠö᛻ᑁ´Óøᜐ0ùᡠÓC.9êôú1D.᛻᜜üÓᡠÓ
⚪UᫀWA,B.D
ὃ2022Ạᔊ⚪97ஹ᪷n£¤¥Dªᑴ«Ḅ¬RÅ¥├ÊᱥᔣýþÛᦈḄᑡ⚗᜜ᵨḄᨵ஺⌱⚪A.ᑭB.C.D.ᒹᱥ"#⚪$ᫀ:A,B,C,D

5598ஹᵬ*+,-Ḅᑡ./01234Ḅ5஺67⚗⚪A.├9:;<ᑁ>⛲@B.AB;

56A.opᳮ6ᗐ⌼ᡂuvḄhFiᱥḄF⚗4jB.u᡻M>xyMzᦈḄhFiᱥḄF⚗4jC.u᡻M>x|}~├ḄhFiᱥḄF⚗4jD.oᙢ◫⌼ᡂḄhFiᱥḄF⚗4j#⚪$ᫀ:A,B,C101ஹᑡᑛᜐᑖḄᨵ஺⌱⚪A.pᑴB.ᨵᑛC.zᦈUD.#⚪$ᫀ:A.B.C
ὃ2022Ạᔊ⚪102ஹᑡ7ᙠ.ᡠk46kLᡷ◀ᢚḄᨵo⌱⚪A.ᵨḄᔆ

57B.⃩""ᐭḄ7C.¡¢jAᢚ£¤ᵨḄ7D.¥⃩¦§¨ᐵḄ7#⚪$ᫀHB,C,D103ஹ᪷Jª]ᡠk4MNᑴPḄQ7ᑡª]ᡠk6«¬ᙢ5ᔲᙠ᛻ᑁᙳ±ᩭ³´᛻ᑁᡠkḄᨵ஺⌱⚪A.µ¶᛻ᑁkḄᡠkB.·¸¹ᑭᩗᙠ᛻ᑁᵨkḄᡠkC.oY»ᙠ᛻ᑁAB¼/kḄᡠkD.½U¾"¿À"]ᙠ᛻ᑁᵨkḄᡠk#⚪$ᫀHA,B,C,D104ஹᵬ*+Áᨴde4├⚗4jḄᑡLᑡÃÄḄ50o67⚗⚪A.AB;⛲@Ḅ├⚗4j=187.24-1+17%
X17%=27.2Åᐗ

58C.├9:;<ÇÈÉḄ├⚗4j=17.55+1+17%
X17%=2.55ÅᐗD.├9FG:;<Ḅ├⚗4j=8775+1+17%
X17%=1275Åᐗ#⚪$ᫀHA,B,C,D
ὃH2022Ạᔊ⚪105ஹ᪷Jde4MNᑴPQ7ᑡᔜ⚗de4E/de44᳛±17%Ḅ5஺ᓫ⌱⚪A.ÎÏ.E/B.ÐÑÒÓ.E/C.ᨵÔ§"E/D.deᵯÖE/#⚪$ᫀHC106ஹ×ᡷ×1Ø/]ᙠÙ×ᡷ×1Ø/ÚÛÜÝḄ▲
0ᓫ⌱⚪A.10ᜩ

59B.15ᜩC.20ᜩD.30ᜩ#⚪$ᫀHA107ஹᵬ*+ᙠL2014àP.ᡠk4024ᡠkjáᐕ·ᡷ◀Ḅ./ãä5Åᐗ஺67⚗⚪A.50B.25.2C.30D.25#⚪$ᫀHD
ὃ2022Ạᔊ⚪108ஹÏ_ᐵåæ]ᕒTÏ_ᐵæ¾Ḅᑡç76EAèḄÏéêM▾6ìíᳮḄᨵ஺⌱⚪A.Yîç7

60B.ï»ç7C.ðñç7D.ᝄóç7#⚪$ᫀHA,B,C,D109ஹᵬ*+2014àP.ᡠk4024ᡠkj5Åᐗ஺67⚗⚪A.2353B.2387.69C.2407D.2406.8#⚪$ᫀHC
ὃ2022Ạᔊ⚪110ஹᵬᑴôᔆÁᨴ├9õöôde4├⚗4jḄᑡLÃÄḄ5஺67⚗⚪A.(702+23.4)X17%=123.318Åᐗ

61B.(702+23.4)4-(1+17%)X17%=105.4ÅᐗC.702X17%=119.34ÅᐗD.[702+23.44-1+17%
]X17%=122.74Åᐗ#⚪$ᫀHB111ஹ᪷Jᐵ4MNᑴPḄQ7ᑡᔜ⚗FGᐵ44᳛Ḅᨵ஺⌱⚪A.÷Ñ4᳛B.ᨬù´4᳛C.ᱯù4᳛D.û74᳛#⚪$ᫀHA,B,C,D
ὃ2022Ạᔊ⚪112ஹ᪷J4ᦈüᦈpᳮMNᑴPḄQ724]ᢥ᯿Q7▲124Ḅ4/_ᐵ¸X}▲12ÿ
ᢥᦈ
Ḅ
஺ᓫ⌱⚪A.ᑖ

62B.ᑖC.ᑖD.ᑖ⚪!ᫀ#A113ஹ᪷&'()ᧇ+!150—533⚪஺2014,'-,./᪗123ᑴḄᵬ67ᙠ9:ᵨ2<☢>?'ᑡAB##1$9ᨴ5DEF2G6,HI,JKLᎷḄᩰOᔣ67QR,SᎷᵭL஺#2$U2G◤⌕67X᣸Oᙠ[\]^_4ᜩ.ᐸcᓰᵨeSᎷ3ᜩᓰᵨᕜgSh1ᜩO2)200ᐗ஺#3$10ᨴ20jᜐlᵨ]ḄmOᙠn_⌶cpᑮrIst⌕uvḄwxyᦑ{|}▾ᶭ2ᨴ஺#4$11ᨴ1067xᜮὺᵨOyrᐰᑴᵨ2ᵨ]1ᨴ஺12ᨴ2967>O67rᐰᑴᵨ29:ᔠxOᵨ2஺1TS3ᩰOepḄᨬ,SᎷ]▲ᜩ஺⚗⚪A.15B.5C.20D.10

63⚪!ᫀ#B
ὃ2022Ạᔊ⚪114ஹ᪷&sᡠ¡e¢ᑴJḄ£'ᑡsᡠ¡c¤¥¦ᙢ¨ᔲᙠ᛻ᑁᙳᩭ®lc[᛻ᑁᡠ¡Ḅᨵ()஺(²⌱⚪)A.³´᛻ᑁµ¶·¡Ḅᡠ¡B.¸¹ᑭᩗᙠ᛻ᑁ¼ᵨ·¡Ḅᡠ¡C.Uv½ᙠ᛻ᑁQ¾9¿·¡Ḅᡠ¡D.ÀÁ¶RÂÃÄÂsᙠ᛻ᑁ¼ᵨ·¡Ḅᡠ¡⚪!ᫀ#A,B,C,D
ὃ2022Ạᔊ⚪115ஹᐵlÆ67▬ᩩÉÊËᙠἠ&nᦔÎḄ'ᑡ⊤(cÐÑḄ()஺(⚗⚪)A.ᡠ▬ᩩÉÒᦔἠ&ÒᦔB.ᡠ▬ᩩÉᨵᦔÊËᨵᦔC.ᡠ▬ᩩÉÒᦔÊËᨵᦔ

64D.ᡠ▬ᩩÉᨵᦔἠ&ᨵᦔ⚪!ᫀ#C
ὃ2022Ạᔊ⚪116ஹᐵlÆ67▬ᩩÉÊËᙠἠ&nᦔÎḄ'ᑡ⊤(cÐÑḄ஺⚗⚪A.ᡠ▬ᩩÉÒᦔἠ&ÒᦔB.ᡠ▬ᩩÉᨵᦔÊËᨵᦔC.ᡠ▬ᩩÉÒᦔÊËᨵᦔD.ᡠ▬ᩩÉᨵᦔἠ&ᨵᦔ⚪!ᫀ#C
ὃ#2022Ạᔊ⚪117ஹ᪷&ÕÖᡠ¡e¢ᑴJḄ£ÕÖ×Ḅ'ᑡcᙠFØÕÖᡠ¡Ùᡠ¡Ú31Ûᡷ◀Ḅᨵ²⌱⚪0A.ÕÖᡠ¡B.Þß

65C.µ¶D.⃩Ö⚪!ᫀ#B,C.D
ὃ2022Ạᔊ⚪118ஹ'ᑡᔜ⚗câl/ãᜐᑖḄᨵ஺²⌱⚪A.äB.å½C.æD.ç◀⚪!ᫀ#B,C,D
ὃ2022Ạᔊ⚪119ஹᵬᑴèᔆêᨴë〈íîïðèñò├⚗ÚḄ'ᑡFØᑡôcÐÑḄ0஺⚗⚪A.10X4.68#(1+17%)X17%=6.8(ᐗ)

66B.10X4.68X(1+10%)#(1+17%)X17%=7.48(ᐗ)C.10X4.681+10%X17%=8.7516ᐗD.10X4.68X17%=7.956ᐗ⚪ᫀC
ὃ2022Ạᔊ⚪120ஹᐵ▬ᩩ#$%ᙠἠ()ᦔ+Ḅ-ᑡ⊤01234Ḅ5஺78⚗⚪A.ᡠ▬ᩩ#<ᦔ2=ἠ(<ᦔB.ᡠ▬ᩩ#ᨵᦔ2=$%ᨵᦔC.ᡠ▬ᩩ#<ᦔ2=$%ᨵᦔD.ᡠ▬ᩩ#ᨵᦔ2=ἠ(ᨵᦔ⚪ᫀC
ὃ2022Ạᔊ⚪121ஹ᪷(-☢Bᧇ2DE75—78G⚪ᵬᑴJᔆLMNOPQROS2T⌕VWX├Z[\Jஹ[]J^_OJ஺2015`3ᨴᨵᐵ

67cdef᝞-#1$hi[\Jjᧇ2klḄMNOmᵨoἠ)pqḄOrL85ᐗstuᐸwxyklḄMNOmᵨoἠ)pqḄOrL1.32ᐗ஺#2$hi_OJjᧇ2klḄMNOmᵨoἠ)pqḄOrL51ᐗstuᐸwxyklḄMNOmᵨoἠ)pqḄOrL0.88ᐗ஺#3$├Z[\J600z2kl{MNO|}702ᐗ2~ᦈ⌨ᒹz23.4ᐗ஺#4$10zWḄ[\J〈▾ᵨ2ᡂ4.68ᐗ/z2

68
ὃ2022Ạᔊ⚪122ஹᵬᑴJᔆµᨴ〈[\JMNO├⚗OrḄ-ᑡ¶·1234Ḅ5o78⚗⚪A.10X4.68-?(1+17%)X17%=6.8ᐗB.10X4.68X(1+10%)4-(1+17%)X17%=7.48ᐗC.10X4.68X(1+10%)X17%=8.7516ᐗD.10X4.68X17%=7.956ᐗ⚪ᫀC
ὃ2022Ạᔊ⚪123ஹᑢ¹◀»¼ᔠ¾¿kḄÀÁ5஺78⚗⚪A.<ÂÃᐜÅᓽǹ◀B.¾ÈÉ30Ê£¹◀C.ÇËÌ£¹◀D.¾ÈÉ3Ê£¹◀

69⚪ᫀC124ஹ᪷(ÍÎÏÐÑḄÒ82-ᑡᐵÎÏÓÔᦔ+Ḅ⊤01234Ḅᨵ஺Õ⌱⚪A.ᔠḄ×Øஹ¹◀ஹÙÚᡈὅ<ᦔ27ÝÞÎÏÓÔḄᦔ+B.µÃSßᜮáᡂḄÎÏÓÔᨵᦔC.ÎÏÓÔâÎÏÃ⚗ᡈὅÎÏãᕒå~ᨵæ8ᡈὅæ87q42µÃSçá7ᡂ⊡ᐙÓÔḄ2ÎÏÓÔ<ᦔD.µÃSâÎÏÓÔḄᦔ+ᨵêÔḄ2Çëì¨SíÐ▾îïÏ8⚪ᫀA,C,D
ὃ2022Ạᔊ⚪125ஹᐵðñòó▾ôᶭÐö÷øḄ-ᑡ⊤01234Ḅ578⚗⚪A.ᵬÇᢥ᯿7ûµᙢᨬûþB᪗Ḅ80%ᔣᶭḄB.ᙠ⌶

70C.ᜐ!ᵨD.ᵬ$%&ᢥ᯿)*ᙠ+,ᔠ./Ḅ+,01ᔣᶭ2Ḅ!⚪4ᫀ6D
ὃ2022Ạᔊ⚪126ஹᵬ89:ᨵ<ᜐ=>560000ᐗḄ@A஺CD@AEE᳛1.2%,GᙢIḄ@AEJ◀LM30%oNᑡᵬ89P&QR@AEESḄTUVWḄXYZ஺Yᓫ⌱⚪ZA.560000X1.2%=6720ᐗZB.5600004-1-30%
X1.2%=9600ᐗZC.560000X1-30%
X1.2%=4704ᐗZD.560000X30%X1.2%=2016ᐗZ!⚪4ᫀ6C127ஹᵬᑴ^ᔆGᨴa〈cdef^g>E├⚗ESḄNᑡTUᑡjVWḄXYZ஺Y⚗⚪ZA.10X4.68;(1+17%)X17%=6.8(kᐗ)

71B.10X4.68X(1+10%)6(1+17%)X17%=7.48(kᐗ)C.10X4.68XY1+10%ZX17%=8.7516YkᐗZD.10X4.68X17%=7.956YkᐗZ!⚪4ᫀ6C
ὃ2022Ạᔊ⚪128ஹᵬᑴ^ᔆGᨴ├e^g>E├⚗ESḄNᑡTUᑡjVWḄXYZ஺Y⚗⚪ZA.Y1.5X450+50X1.6Z*17%=128.35YkᐗZB.Y1.5X450+50X1.6Z-Y1+17%ZX17%=109.7YkᐗZC.1.5X500X17%=127.5YkᐗZD.1.6X500X17%=136YkᐗZ!⚪4ᫀ6A
ὃ2022Ạᔊ⚪129ஹᵬ$%ᙠTU2014P89ᡠE&REᡠSᡷ◀Ḅ⚗ᨵYZ஺Y⚗⚪Z

72A.50kᐗB.30kᐗC.EᦈR5kᐗD.ᦈᱥḄᜫ10kᐗ!⚪4ᫀ:A,B,C,D
ὃ2022Ạᔊ⚪130ஹᵬᑴ^ᔆGᨴ├e^g>E├⚗ESḄNᑡTUᑡjVWḄXYZ஺Y⚗⚪ZA.1.5X450+50X1.6
X17%=128.35kᐗZB.1.5X450+50X1.6
-1+17%
*17%=109.7kᐗZC.1.5X500X17%=127.5kᐗZD.1.6X500X17%=136kᐗZ!⚪4ᫀ6A
ὃ2022Ạᔊ⚪

73131ஹ᪷¡¢ḄINᑡᐵ¤¥ᦔ§Ḅ⊤©VWḄᨵYZ஺Yª⌱⚪ZA.ᔠ.Ḅ«¬ஹ◀ஹ®¯ᡈὅ²ᦔ³´¤¥Ḅᦔ§B.Gµ¶·ᜮ¹ᡂḄ¤¥ᨵᦔC.¤¥»µ⚗ᡈὅ¼ᕒ¾ᨵ/ᡈὅ/¿WGµ¶À¹ᡂ⊡ᐙ¤¥Ḅ¤¥²ᦔD.Gµ¶»¤¥Ḅᦔ§ᨵÃ¥ḄÄÅÆǶȡ▾Ê!⚪4ᫀ6A,C,D132ஹTUËᙢg>EÌ@ÍÎÏᱥÄÅᡷ◀ḄSᨵY
0Yª⌱⚪ZA.ÐÑ⁚ḄEB.ÓËᙢḄᙢÔC.ÕÖÔ×D.ØÙᡂÚ!⚪4ᫀ:A,B,C133ஹNᑡÛEᦈ¡ÜᐵÝÞßḄᨵYZ஺Yª⌱⚪Z

74A.EàáᐵB.âᐵC.RE¶D.ᡷQãà¶!⚪4ᫀ6A,B,C,D
ὃ2022Ạᔊ⚪134ஹᐵ<äåæçèé+,ᐳ.ëḄNᑡ⊤©VWḄᨵ()஺(ª⌱⚪)A.ìᫀíᙳ〉ᵨðñᑴB.Gµ¶ᙳòᙠµóᡈὅµô¹ᡂ¤¥¼ᕒ¾*ÄᳮC.¼ᕒ¾ᙳᢥö÷øᑜúúûüD.Gµ¶»ýþᙳÄᔣ¶È¡▾ÿ
⚪ᫀA,C
ὃ2022Ạᔊ⚪

75135ஹᵬᑴᔆᨴ├├⚗ḄᑡᑡḄ!"#஺"%&⚗⚪#A.702+23.4
X17%=123.318'ᐗ#B.702+23.4
1+17%
X17%=105.4'ᐗ#C.702X17%=119.34'ᐗ#D.[702+23.44-1+17%
]X17%=122.74'ᐗ#
⚪ᫀB)*+,-ὃ
2022/012Ạᔊ56⚪78136ஹᵬ9:20145;<=ᡠ?@Aᡠ?!"#'ᐗ஺"%&⚗⚪#A.2353B.2387.69C.2407D.2406.8
⚪ᫀC

76
ὃ2022Ạᔊ⚪137ஹᵬᑴᔆᨴ├├⚗ḄᑡḄ!()஺(%&⚗⚪)A.(702+23.4)X17%=123.318'ᐗB.(702+23.4)+(1+17%)X17%=105.4'ᐗC.702X17%=119.34'ᐗD,[702+23.44-(1+17%)]X17%=122.74'ᐗ
⚪ᫀB
ὃ2022Ạᔊ⚪138ஹᵬᑴᔆᨴ├D├⚗ḄᑡᑡḄ!()஺(%&⚗⚪)A.(1.5X450+50X1.6)X17%=128.35('ᐗ)B.(1.5X450+50X1.6)(1+17%)X17%=109.7('ᐗ)C.1.5X500X17%=127.5('ᐗ)D.1.6X500X17%=136'ᐗ#

77
⚪ᫀA
ὃ2022Ạᔊ⚪139ஹ201558ᨴEFᙠᩖIJK⊤MNᦻPQ?RS5000ᐗ஺TURSᡠ?VWᡠ?᳛Y20%,Z[ᦈᐭ4000ᐗ^JḄ_◀20%Ḅaᵨ஺EFK⊤ᦻP@cAVWᡠ?ḄᑡᑡḄ!"#஺"ᓫ⌱⚪#A.5000*20%=1000#ᐗ#B.5000*#1-20%$*20%=800#ᐗ#C.5000*#1-20%$*20%*#1—30%$=560"ᐗ#D.5000*20%*#1-30%$=700#ᐗ#
⚪ᫀC140ஹ᪷g<=ᡠ?1hᑴ;Ḅi&<=cAḄᑡjᙠ<=ᡠ?@Aᡠ?klmᡷ◀Ḅᨵ"#஺"p⌱⚪#A.<=ᡠ?B.qaC.rs

78D.⃩=
⚪ᫀB,C.D
ὃ2022Ạᔊ⚪141ஹuᩈᙢxyj111.15,〉ᵨ᳛17%,qa᳛5%,@{qaY()஺(ᓫ⌱⚪)A.111.15+(1-5%)X5%=5.85B.111.15X5%=5.5575C.111.154-(1+17%)X5%=4.75D.111.154-(1+17%)+(1-5%)X5%=5
⚪ᫀC142ஹᑢF}◀~ᔠ@QḄ!()஺(%&⚗⚪)A.ᐜU9:ᓽ}◀B.@30U9:}◀C.kU9:}◀D.@3U9:}◀

79
⚪ᫀC
ὃ2022Ạᔊ⚪143ஹ᪷gqa1hᑴ;Ḅi&ᑡuqaḄ!"#஺"p⌱⚪#A.᫏⊤B.C.ᳫD.⏀
⚪ᫀA,B,C
ὃ2022Ạᔊ⚪144ஹ᪷g~ᔠ1hᑴ;Ḅi&ᐵᵨWᓫ¡~ὅ£¤=▲ᑴ¦&Ḅᑡ⊤§Ḅᨵ"#"p⌱⚪#A.ᵨWᓫ¡~ὅ¦&Ḅ¤=▲ᑴ¨▲%?©ª25B.ᵨWᓫ@ᢥ᯿¦&ᙠ¤=▲ᑴ¨▲ᑁᢥᨴ¯m~ὅ/0⊡±

80C.¤=▲ᑴ¦&〉ᵨᵨWᓫ²ᐸ*´ᳮWᕒஹ*ᢈ¸Wᕒ¡ᐸ¹ºᨵ»¼½¾ḄWᕒ¿ÀD.~ὅÁ¤=▲ᑴ¦&Ḅ@ᢥ᯿¦&ᔣᵨWᓫÄÅÁ¦j
⚪ᫀA,B,C,D145ஹᵬ9:ᔣFÄÅÇȨÉÊËÌÍÎQḄᑡᫀÏᔠ1hi&Ḅ!"#"%&⚗⚪#A.ᵬ9:ÐÑ᣸F⊡ÓÇÈ⁚ᜩ1&ÓᎷᔣᐸÄÅ1600ᐗḄÊËÌÍB.ᵬ9:ÐÑ᣸F⊡ÓÇÈ⁚3ᜩ1&ÓᎷᔣᐸÄÅ400ᐗḄÊËÌÍC.ᵬ9:Ð×Ñ᣸F⊡ÓᔣᐸÄÅ2200ᐗḄÊËÌÍD.ᵬ9:ÐÑ᣸F⊡ÓᕜÙÓÚᔣᐸÄÅ1800ᐗḄÊËÌÍ
⚪ᫀC,D
ὃ2022Ạᔊ⚪

81146ஹÛ1TS⚪ᵬᑴᔆYMÜAWÝ⌕ßs¡├ஹDàá஺201553ᨴᨵᐵ/0=¾᝞#1$ãäåᧇQ?ḄçᵨKἠJéêḄY85'ᐗëÄÅᐸìíaQ?ḄçᵨKἠJéêḄY1.32'ᐗ஺#2$ãäáåᧇQ?ḄçᵨKἠJéêḄY51'ᐗëÄÅᐸìíaQ?ḄçᵨKἠJéêḄY0.88'ᐗ஺#3$├600îQ?yï702'ᐗðᦈñ¨×⌨óᒹõîöj23.4'ᐗ஺#4$÷10îøsḄùúû〈¯Fý▾ÿ
ᵨᡂ4.68ᐗ/├஺#5$├500ᐸ450ᓫ1.5ᐗ/50ᓫ1.6ᐗ/஺!ஹ#᳛17%,ᡂᑭ&᳛10%஺'(Ḅ*ᵨ+ἠ-./0ᐵ23஺⌕5!᪷789:ᧇᑖ᪆>?@ᑡB⚪1TS3ᵬᑴᔆ@ᑡG⚗IJKLᡷḄNOQ஺OR⚗⚪QA.SGTUᧇVWXḄG⚗I0.88ᐗB.SGUᧇVWXḄG⚗I1.32ᐗC.SGUᧇḄG⚗I85ᐗD.SGTUᧇḄG⚗I51ᐗY⚪?ᫀ!B,C

82
ὃ2022Ạᔊ⚪147ஹ[\ᡠ(^_ᵭabcᨵOQ஺Oe⌱⚪QA.gᡠ(12ᐗB.ᙠi᛻ᑁ'(lᜐn:ᡠ(C.o/ap1D.᛻᜜r(ᡠ(Y⚪?ᫀ:A.B.D148ஹ᪷7[\ᡠ(tuᑴv@ᑡwᢥ“n:ஹz{ᡠ(”}ᦈ[\ᡠ(ḄNOQOᓫ⌱⚪QA.ᓫᐰᝄB.ᖪ᪗ᝄC.r(Ḅᡠ(D.iᑭᡠ(Y⚪?ᫀ!A

83149ஹᵬᑴᔆᨴ├├⚗IḄ@ᑡᑡḄNOQ஺OR⚗⚪QA.702+23.4
X17%=123.318ᐗQB.702+23.4
!1+17%
X17%=105.4ᐗQC.702X17%=119.34ᐗQD.[702+23.44-1+17%
]X17%=122.74ᐗQY⚪?ᫀ!BrὃY!2022tẠᔊg¢⚪£¤150ஹᐵ¥ᵬ¦§¨©ª«¬ᐰ®ᑴᵨnoᐵ¯Ḅ@ᑡ⊤9ḄNOQ஺OR⚗⚪QA.ᵬ¦§¨©ª±²³´ᜮᵨn¶·B.©ªᨵᩗ¨ᵬ¦§¹º¦§ᑖ»²³oᔠC.ᵬ¦§±½¾-©ª¿ÀᵨnD.ᵬ¦§¨©ª±ÁRYᵨÂY⚪?ᫀ!A,B,C

84151ஹᵬᖪÅÆÇÈÉ\2015g8ᨴ├ᖪ'(├I61800ᐗSᐭᖪ'(Ï-+ἠÐÑ{I10000ᐗ஺᳛17%,}ᦈ᳛3%,ᨴwÖÉIḄ@ᑡᑡḄNOQ஺Oᓫ⌱⚪QA.618004-O1+3%QX3%-10000x3%=1500ᐗB.61800X3%=1854ᐗC.61800X3%-10000X3%=1554ᐗD.61800!O1+3%QX3%=1800ᐗY⚪?ᫀ!D152ஹᵬᑴᔆᨴâ〈äå├⚗IḄ@ᑡᑡḄNOQ஺OR⚗⚪QA.10X4.68;O1+17%QX17%=6.8OᐗQB.10X4.68çO1+10%Q-O1+17%QX17%=7.48OᐗQC.10X4.68çO1+10%QX17%=8.7516OᐗQD.10X4.68ç17%=7.956OᐗQY⚪?ᫀ!C

85153ஹ᪷7éêëtuᑴvḄÇR஺@ᑡἠ7®Âì¥ἠ7íîïðñ⚗ḄNOQ஺Oᓫ⌱⚪QA.òᐟ®ÂB.ôõ®ÂC.ö3®ÂD.ἠ®ÂY⚪?ᫀ!D154ஹ᪷7@☢:ᧇ>?158—613⚪ᵬ¦§øùÉ\ú⌕ûñüý├¹þÿ
20151ᨴᨵᐵ
᝞পᢇᐵᵨ!187"ᐗ஺#2$%&'ᵨ(ᩞᧇ+,-.ᵨ/ἠ!100.3"ᐗ஺#3$1%23&'ᵨ(ᩞᧇ+,-.45678ᵨ/ἠ!1.1"ᐗ஺#4$├:;├:!8775"ᐗ஺#5$├:ᑁ=>⛲@;├:!187.2"ᐗ஺#6$├:,-.;├:!17.55"ᐗ஺#7$A᜜CD&'E
;├:!210.6"ᐗ஺FG├:Hᱥ᳛117%,CD'ᳮ'-L
᳛117%,Ḅᵨ/ἠNᵨᙳPQRS஺⌕U᪷W23XᧇYὃ⇋ᐸ]^_ᑖ᪆bcᑡe⚪஺1TS3

86ᵬijkᨴlmnᡷ⚗!ḄᑡqrᑡstuvḄwxy஺xYz⚗⚪yA.187+1.1=188.1x"ᐗyB.187+100.3=287.3#"ᐗyC.187+100.3+1.1=288.4#"ᐗyD.100.3+1.1=101.4#"ᐗy{⚪cᫀC}~qὃ{2022Ạᔊ⚪155ஹ᪷WᙢᑴḄzᑡᔜ⚗tᙢḄwxy஺xᓫ⌱⚪yA.ᙢḄB.ḄᙢᣚC.ᙢḄ¡D.ᙢḄn¢{⚪cᫀB

87156ஹ᪷W£¤¥¦Ḅzᑡᐵ¤¥§¨ᦔªḄ⊤3tuvḄᨵxy஺x¬⌱⚪yA.ᔠ®Ḅ¯°ஹ±◀ஹ³´ᡈὅ·ᦔY¸¹¤¥§¨ḄᦔªB.kº»ᜮ½ᡂḄ¤¥§¨ᨵᦔC.¤¥§¨A¤¥º⚗ᡈὅ¤¥¿ᕒÁᨵÂzᡈὅÂzYvkº»Ã½Yᡂ⊡ᐙ§¨Ḅ¤¥§¨·ᦔD.kº»A¤¥§¨ḄᦔªᨵƨḄÇÈÉU»Ê▾Ì¥z{⚪cᫀA,C,D
ὃ2022Ạᔊ⚪157ஹ20169ᨴᵬᵯÎij├:ᢇ@;ÏÐ46.8"ᐗ஺ᵫ%ÒᦪÔ¬ᵬᵯÎijÕm%ÒÖ9ᢚØÙ஺FG᳛117%,ᵬᵯÎijᙠqrᡠÜÝᡠ!ÞÜvRḄ@├:ᦈᐭ1xy஺xᓫ⌱⚪yA.40"ᐗB.42.8"ᐗC.46.8"ᐗ

88D.36"ᐗ{⚪cᫀD158ஹᵬᑴáᔆkᨴ├:ãäá├⚗!ḄᑡqrtuvḄw()஺(Yz⚗⚪)A.(702+23.4)X17%=123.318"ᐗB.(702+23.4)(1+17%)X17%=105.4"ᐗC.702X17%=119.34"ᐗD,[702+23.44-(1+17%)]X17%=122.74"ᐗ{⚪cᫀB}~qὃ{2022Ạᔊ⚪159ஹᵬᑴáᔆkᨴ├:ãäá├⚗!ḄᑡqrtuvḄw()஺(Yz⚗⚪)A.(702+23.4)X17%=123.318"ᐗB.(702+23.4)4-(1+17%)X17%=105.4"ᐗC.702X17%=119.34"ᐗ

89D.[702+23.4(1+17%)]X17%=122.74"ᐗ{⚪cᫀB
ὃ2022Ạᔊ⚪160ஹ᪷W☢Xᧇbc158—613⚪ᵬij1èÝ»é⌕êº├:N&'
20151ᨴᨵᐵ
᝞পᢇᐵᵨ!187"ᐗ஺#2$%&'ᵨ(ᩞᧇ+,-.ᵨ/ἠ!100.3"ᐗ஺#3$1%23&'ᵨ(ᩞᧇ+,-.45678ᵨ/ἠ!1.1"ᐗ஺#4$├:;├:!8775"ᐗ஺#5$├:ᑁ=>⛲@;├:!187.2"ᐗ஺#6$├:,-.;├:!17.55"ᐗ஺#7$A᜜CD&'E
;├:!210.6"ᐗ஺FG├:Hᱥ᳛117%,CD'ᳮ'-L
᳛117%,Ḅᵨ/ἠNᵨᙳPQRS஺⌕U᪷W23XᧇYὃ⇋ᐸ]^_ᑖ᪆bcᑡe⚪஺9TS3ᵬijkᨴlmnᡷ⚗!ḄᑡqrᑡstuvḄwxy஺xYz⚗⚪yA.187+1.1=188.1x"ᐗyB.187+100.3=287.3("ᐗ)

90C.187+100.3+1.1=288.4"ᐗyD.100.3+1.1=101.4"ᐗy{⚪cᫀC
ὃ2022Ạᔊ⚪161ஹᑡᐵᵬijᡠᦈëᳮḄ⊤3tuvḄwxyoxYz⚗⚪yA.ᵬijÜkì2014³íîïð5ñᨴᑁᔣ
óᐵô〈ᡠᵭô⊤÷røB.ᵬijᡠḄÝᙢù1AúC.ᵬijÜkûᨴ³íîïð15ïᑁᔣ
óᐵ⚜ᡠD.ᵬij2014Ýì20141ᨴ1ïðý201412ᨴ31ï´{⚪cᫀA,B,C,D162ஹᵬᑴáᔆkᨴþ〈ÿ
├⚗ḄᑡḄ஺⚗⚪

91A.10X4,68H-(1+17%)X17%=6.8ᐗB.10X4.68X(1+10%)4-(1+17%)X17%=7.48ᐗC.10X4.68X(1+10%)X17%=8.7516ᐗD.10X4.68X17%=7.956ᐗ⚪ᫀC
ὃ2022Ạᔊ⚪163ஹᵬᑴᔆ%ᨴ├'
├⚗Ḅᑡᑡ(Ḅ()஺(⚗⚪)A.(702+23.4)X17%=123.318(ᐗ)B.(702+23.4):(1+17%)X17%=105.4(ᐗ)C.702X17%=119.34(ᐗ)D.[702+23.44-(1+17%)]X17%=122.74(ᐗ)⚪ᫀB
ὃ2022Ạᔊ⚪

92164ஹ᪷,-/0ᑴ1Ḅ2ᑡᨵᐵ-5,Ḅ⊤7Ḅᨵ()஺(8⌱⚪)A.ᖪᵨ<-=>ᦪ@5,B.AB=᦮ᜓFGᔴIᦪ@5,C.J‷=‷LM1@5,D.ᖪᵨN-=OᔴIᦪ@5,⚪ᫀA,C165ஹᵬᑴᔆ%ᨴP〈R
├⚗ḄᑡḄ()஺(⚗⚪)A.10X4.684-(1+17%)*17%=6.8ᐗB.10X4.68X(1+10%)4-(1+17%)X17%=7.48ᐗC.10X4.68X(1+10%)X17%=8.7516ᐗD.10X4.68X17%=7.956ᐗ⚪ᫀC
ὃ2022Ạᔊ⚪

93166ஹᵬSTᙠ2014V1WXᡠZ[\ᡠZ]ᐕ_ᡷ◀ḄXbcdeᐗ஺⚗⚪A.50B.25.2C.30D.25⚪ᫀD167ஹ᪷,fBᔠh/0ᑴ1Ḅ2ᐵiᵨjᓫIlfBὅnoX▲ᑴqḄᑡ⊤7Ḅᨵ8⌱⚪A.ᵨjᓫIlfBὅqḄoX▲ᑴr▲Zst2VB.ᵨjᓫI[ᢥ᯿wxqᙠoX▲ᑴr▲ᑁᢥᨴz{fBὅ|}⊡C.oX▲ᑴq〉ᵨiᵨjᓫIᐸᳮjᕒஹᢈjᕒlᐸᨵbḄjᕒD.fBὅoX▲ᑴqḄ[ᢥ᯿qᔣᵨjᓫIq⚪ᫀ:A,B,C,D

94
ὃ2022Ạᔊ⚪168ஹᐵi▾ᶭ/0¡Ḅᑡ⊤7Ḅ⚗⚪A.ᵬST¢ᢥ᯿£i%ᙢᨬ£¦§᪗©Ḅ80%ᔣᶭrḄ¦§B.ªᙠ«¬⌶®¯°±@¦C.ª²ᜐiᵨr®¯°±@¦D.ᵬST[ᢥ᯿wxᙠfBᔠhqḄfB´µᔣᶭr¶Ḅ¦§⚪ᫀD
ὃ2022Ạᔊ⚪169ஹ·¸\j¹ºḄᑡ»¼[%ᢥ᯿2ᔣ½bAᐵ¾ᳮ¿jᡠZÀÁ\ᵭ´Ḅᨵ஺8⌱⚪A.ÃÄÅÆÇZᡠZB.᪍ÄÉ᱐ËÇZ̵ᡠZ1ᐗ

95C.ÍÄ᛻ᑁÏÐSTÇZ¦§ஹÑᡠZD.Ò2015V1ÇZᡠZ15ᐗ⚪ᫀA,C,D
ὃ2022Ạᔊ⚪170ஹbAᐵÓÉᑡÁ@\jÔ][ᵭÕÁÖ×ØÔÁÖ×ØÙÚÛÁÖÜÝḄ஺ᓫ⌱⚪A.\ÞᵨßàB.ᦈâᑴ᡻ÁäåC.ÁÖæᢇD.\ᙢè±⚪ᫀD171ஹéᙢêëìíîᱥ¢=ᡷ◀Ḅᨵ08⌱⚪A.ðñò⁚ḄB.ÇZéᙢḄᙢôõ

96C.àöô÷D.øùᡂû⚪ᫀA,B.C
ὃ2022Ạᔊ⚪172ஹ᪷,ü/0ᑴ1Ḅ2ᐵiἠ,þÿᩗ
Ḅᑡ⊤Ḅᨵ஺⌱⚪A.ᢝἠᦈᑮ!ᵫ#☢%&ᐸ()B.*ἠ+ᐟḄᢝἠ-.
/0ᩗC.ᢝἠ-.12ἠஹ4#ஹ+ᐟ56Ḅ789ஹᦪᡈᐰ=
/0ᩗD.ᢝἠ>?2@ᡈὅ⌨ἠᳮᵫ#ḄDᜫ1ᐰFἠGHIḄ/0ᩗJ⚪KᫀMA,B.C173ஹᵬOPᙠRS2014TUVWᡠYZ[ZᡠY\]ᐕ_ᡷ◀ḄWIbcdegᐗ஺>i⚗⚪A.50

97B.25.2C.30D.25J⚪KᫀMD
ὃ2022Ạᔊ⚪174ஹ᪷GlmnSopᑴUḄriᐵtuᵨᓱxlᑭ᳛{ᑭ|}ᳮḄᑡ⊤>Ḅe0஺ᓫ⌱⚪A.xlḄRn|ᵫᓱ᪀iB.xlḄᑭ᳛᪗ᵫᓱ᪀ᵭᖪiC.xlᑭ᳛
▲}ᳮD.xlᑭ᳛
▲}ᳮJ⚪KᫀMB175ஹᐵt95ᐳḄᑡ⊤Ḅᨵ஺⌱⚪A.ᫀᙳ〉ᵨ¡ᑴU

98B.!ᙳ¢ᙠ!(ᡈὅ!£ᡂ¥¦ᕒ¨-©ᳮC.¦ᕒ¨ᙳ>ᢥ
«¬ᑜ®®¯°D.!1±>²ᙳ-ᔣ´o▾¶·J⚪KᫀMA,C
ὃ2022Ạᔊ⚪176ஹ᪷G¸o¹Ḅriᑡᐵt¥ᦔ»Ḅ⊤Ḅᨵ()஺(⌱⚪)A.ᔠḄ¿ÀஹÁ◀ஹÂÃᡈὅÄᦔ>ÅÆ¥Ḅᦔ»B.!Çᜮ£ᡂḄ¥ᨵᦔC.¥1!⚗ᡈὅ¦ᕒ¨ÉᨵÊiᡈὅÊi>!Ë£>ᡂ⊡ᐙ¥Ḅ¥ÄᦔD.!1¥Ḅᦔ»ᨵÎ¥Ḅ-.Ï´o▾Ð2iJ⚪KᫀMA,C,D

99
ὃ2022Ạᔊ⚪177ஹ᪷GÑᡠYZopᑴUḄriᑡᔜ⚗.9ÑᨴᑁÕYᦈᐭ×9ØRÙÑᡠYZḄe஺ᓫ⌱⚪A.ÚÛᡠYB.ÜÝÞßᡠYC.ᏔᯠᡠYD.ᱯ_ᩗᵨdᡠYJ⚪KᫀMB178ஹãᔠÁ◀]⊡äålmḄᑡ⊤æoḄe஺>i⚗⚪A.ᵬஹçèÑOPᙳÄ¢ᔣᑢêlm⊡äåB.çOPᔣᑢêlm⊡äåC.ᵬOPᔣᑢêlm⊡äåD.ᵬஹçèÑOPᐳᔣᑢêlm⊡äåJ⚪KᫀMC

100
ὃ2022Ạᔊ⚪179ஹᑢêÁ◀ᔠëÕḄe஺>i⚗⚪A.Ä¢!ᐜí&OPᓽ-Á◀B.ï(30ð%&OPÁ◀C.-ñ]%&OPÁ◀D.ï(3ð%&OPÁ◀J⚪KᫀMC
ὃ2022Ạᔊ⚪180ஹ᪷GòóZopᑴUḄriᑡ
×ô├ö÷ᱥ
×ùᦈòóZḄe஺ᓫ⌱⚪A.úû÷ᱥᵨtüòóZZ⚗ýB.úû÷ᱥᵨtþZ⚗ýC.úû÷ᱥᵨtÄäÿ〈ᐸᓫD.ᱥᵨᑭ

101⚪ᫀC181ஹᑢḄ"ᑡ⊤%&'()Ḅ*+$0+,-⚗⚪/A.ᑢ,B.0123ᢥᨴᔣᐸ78C.ᑢḄ᪗:;78ᓫᡠᙠḄᨬ?@᪗:D.ᵬ123ᢥᨴᔣᐸ78⚪ᫀC,D
ὃ2022Ạᔊ⚪182ஹ2013B7ᨴ2CDᐭFF'ᙠ2015B9ᨴ28CGBᎷ'IGᎷ+/ᜩ஺+ᓫ⌱⚪/A.5ᜩB.10ᜩC.15ᜩD.0ᜩ

102⚪ᫀA183ஹ"ᑡMNᦈPQᐵSTḄᨵ+/஺+V⌱⚪/A.NWXᐵB.YᐵC.ZN[D.ᡷ]^W[⚪ᫀ:A,B,C,D184ஹᐵ`12▬ᩩcdeᙠἠghᦔjḄ"ᑡ⊤%&'()Ḅ*+/஺+,-⚗⚪/A.ᡠ▬ᩩcᦔ'kἠgᦔB.ᡠ▬ᩩcᨵᦔ'kdeᨵᦔC.ᡠ▬ᩩcᦔ'kdeᨵᦔD.ᡠ▬ᩩcᨵᦔ'kἠgᨵᦔ⚪ᫀClmnoFpὃ2022tuPvẠᔊBy⚪z{

103185:ᵬ12|012}~ᔠ'-ᵬ12012᢬᣾X'1ᨴ'1ᐗ஺kPQᐵSḄPQ*+/஺+ᓫ⌱⚪/A.Ḅ᢬᣾XB.ᵬ12012C.1ᐗD.}~ᔠḄ;⚪ᫀD186ஹ1TSC⚪ᵬᑴᔆ;NZN['T⌕├¡ஹ¢£¤N஺2015B3ᨴᨵᐵtu¥W᝞"#1$¡§ᧇ'©ªḄN«ᵨἠh¬ḄN®;85ᐗ¯78ᐸ°±²©ªḄN«ᵨἠh¬ḄN®;1.32ᐗ஺#2$¤N§ᧇ'©ªḄN«ᵨἠh¬ḄN®;51ᐗ¯78ᐸ°±²©ªḄN«ᵨἠh¬ḄN®;0.88ᐗ஺#3$├¡600³'©ª´Nµ¶702ᐗ'·ᦈ¸¹⌨»ᒹ½³¾23.4ᐗ஺#4$¿10³ÀḄDÁ¡Â〈ÃÄ▾ÆÇÈᵨ'ᡂÊ4.68ᐗ/³'ÌÍ├µÎ஺#5$├¡500³'ᐸ&450³,´Nᓫµ;1.5ᐗ/³'50³,´Nᓫµ;1.6ᐗ/³஺ÏСஹ¢NN᳛;17%,

104ᡂÊᑭÒ᳛;10%©ªḄN«ᵨἠÏÓÔNWXᐵÕÖ஺⌕0×᪷gh%@ᧇ'ᑖ᪆"ᑡÛ⚪1TS3ᵬᑴᔆ"ᑡN⚗N®&':ÜÝᡷḄ*+/஺+,-⚗⚪/A.¤N§ᧇ°±²Ḅ⚗N®0.88ᐗB.¡§ᧇ°±²Ḅ⚗N®1.32ᐗC.¡§ᧇḄ⚗N®85ᐗD.¤N§ᧇḄ⚗N®51ᐗ⚪ᫀB.C
ὃ2022Ạᔊ⚪187ஹ᪷gÞßᔠPQᑴàḄá-'"ᑡᐵÞßᔠâḄ⊤%&'()Ḅᨵ+/஺+V⌱⚪/A.ᵨ[ᓫãäÞßḄ'ÞßὅIæçPᔣ[èP▾ᵭê78ëB.ᵨ[ᓫᔠìᡈὅᑖîïðñ'§Þßᔠ,òóôâC.Þßὅõöᵨ[ᓫ÷ᳮ[ᕒúûᢣᢵஹþëᑈ◅
Ḅᔠ

105D.ᵨᓫḄᔠḄ⚪ᫀA,C.D
ὃ2022Ạᔊ⚪188ஹ᪷"#ᦈ%ᦈ&ᳮ()ᑴ+Ḅ,-.ᑡᔜ⚗2345#6789Ḅ:()஺(ᓫ⌱⚪)A.7?B.ᡷAC.BAD.CA⚪ᫀB189ஹ᪷"ᔠ()ᑴ+Ḅ,-.ᑡᐵ4ᔠḄ⊤F2GHḄᨵ()஺(J⌱⚪)A.ᵨᓫKLMNḄὅPQR(ᔣT(▾ᵭWXYZB.ᵨᓫ[\ᔠ]ᡈὅᑖ`abcdᔠefg

106C.ὅhiᵨᓫ&ᳮᕒkᢣᢵஹnZᑈ◅
ḄᔠD.ᵨᓫḄᔠḄ⚪ᫀA,C.D
ὃ2022Ạᔊ⚪190ஹᐵ4pqr▬ᩩuvwᙠἠ"zᦔ|Ḅ.ᑡ⊤F2GHḄ:0஺}-⚗⚪~A.ᡠ▬ᩩuᦔἠ"ᦔB.ᡠ▬ᩩuᨵᦔvwᨵᦔC.ᡠ▬ᩩuᦔvwᨵᦔD.ᡠ▬ᩩuᨵᦔἠ"ᨵᦔ⚪ᫀC
ὃ2022Ạᔊ⚪191ஹᵬqrᨴ#├⚗#Ḅ.ᑡᑡ92GHḄ:
o}-⚗⚪~

107A.Ḅ├⚗#=210.64-1+17%
X17%=30.6ᐗ~B.├ᑁ⛲Ḅ├⚗#=187.24-1+17%
X17%=27.2ᐗ~C.├uḄ├⚗#=17.554-1+17%
X17%=2.55ᐗ~D.├Ḅ├⚗#=8775+1+17%
X17%=1275ᐗ~⚪ᫀ:A,B,0,D
ὃ2022Ạᔊ⚪192ஹ᪷"¡¢#()ᑴ+,-.ᑡᔜ⚗234¡¢#%#¤Ḅ:}~஺}ᓫ⌱⚪~A.¥¦§B.᯼©\ªḄᜩᯠC.Q®#d᯼¯°Ḅ±᯼D.⌼³´

108⚪ᫀA193ஹᵬqr2014µ+¶ᡠ·#¸5#ᡠ·:}~஺}-⚗⚪~A.1720ᐗB.1585ᐗC.1805ᐗD.1820ᐗ⚪ᫀD
ὃ2022Ạᔊ⚪194ஹ᪷"#ᦈ%ᦈ&ᳮ()ᑴ+Ḅ,-.ᑡᔜ⚗234#¹ᐵ#º»¼½¤Ḅᨵ}~஺}J⌱⚪~A.º»5#Ḅ¾¿B,Pᢥ,-ḄᢇÂᩗ▲ÅÆ#ᦈ7ᐰÈÉC.ÊË5#Ì5#ᨵᐵḄË⚪ÍbcD.½ᡂ5#Ì5#ᨵᐵḄ¡ᧇ

109⚪ᫀA,B,C,D195ஹᐵ#Ḅ#᳛ᑖ#᳛ÍÑ#᳛ÒÓᐸ2#᳛Õᑖ}~஺}J⌱⚪~A.Ö×#᳛B.ᨬÙÚ#᳛C.Û-#᳛D.ᱯÙ#᳛⚪ᫀ:A,B,C,D
ὃ2022Ạᔊ⚪196ஹᐵ4ÝÞßàáâãäÍãäᐳæḄ.ᑡ⊤F2GHḄᨵ}~஺}J⌱⚪~A.ãäçãäᫀuᙳ〉ᵨêëᑴ+B.ìᙳíᙠìîᡈὅìïðᡂãäÛñãäòᕒó8PôᳮC.ãäòᕒóᙳᢥõöᑜøøù`D.ìúãääûᙳPᔣT(▾üý

110⚪ᫀA,C197ஹ2015µ3ᨴ12þᔺ
ὺᑮᵬᨴ2000ᐗ,20162ᨴ12ᵬᐸᔠ஺ᵬ
⊡ᔺᐗ஺ᓫ⌱⚪A.1800B.20000C.22000D.44000#⚪$ᫀ&B198ஹ(ᑡ*+,-./ḄᏕ,23Ḅᨵ0஺5⌱⚪A.6⌼8⌼9:ஹ;9<=B.>?@ABCD,EC.◚GஹHI├K9:L;9<=D.MNᡈὅ◚GQR#⚪$ᫀ&A.C

111
ὃ2022Ạᔊ⚪199ஹ᪷TUV,-WᑴYḄ./(ᑡᔜ⚗\B]ᦈUV,Ḅ_஺ᓫ⌱⚪A.`aB.ḝcC.defD.✏h#⚪$ᫀ&C200ஹᵬ2016iᨵjk10⁂⁂oᔴqr150ᔴstjku5⁂⁂oᔴqr80ᔴ஺vwjk〉ᵨz{,|rᔴ3ᐗ}~ᵬ
CD,,|Ḅ(ᑡ~\Ḅ_஺ᓫ⌱⚪A.10X150+5X80
X3=5700ᐗB.10X150X3X50%+5X80X3=3450ᐗC.10X150+5X80
X350%=2850ᐗD.10X150X3+5X80X3X50%=5100ᐗ

112#⚪$ᫀ&D201ஹᵬ2014Yᡠ,
D,ᡠ|_஺B/⚗⚪A.1720ᐗB.1585ᐗC.1805ᐗD.1820ᐗ#⚪$ᫀ&D
ὃ2022Ạᔊ⚪202ஹᐵ+ᦔḄ⊤\Ḅᨵ5⌱⚪A.ᦔ\ᡈὅ\B.ᦔᩗᑭw⍝ᡈὅ
w⍝ᩗᑭ}~C.ᦔ¡¢ᩗᑭ£ᜫ¥ᩗD.¦§¨ᑮ©⌕«¬Ḅᦔr1

113#⚪$ᫀ&A,B,C,D203ஹᐵ+®¯°±²³´Lµk³´ᐳ·Ḅ(ᑡ⊤\Ḅᨵ஺5⌱⚪A.³´¸³´ᫀ¹ᙳ〉ᵨ»¼ᑴYB.½ᙳ¾ᙠ½Àᡈὅ½ÁÂᡂ³´Äų´ÆᕒÈɨᳮC.³´ÆᕒÈᙳBᢥÌÍÎᑜÐÐÑÒD.½Ó³´´ÔBÕᙳᔣ×-▾#⚪$ᫀ&A,C
ὃ2022Ạᔊ⚪204ஹ᪷T,-WᑴYḄ./(ᑡ\>“Úᦪ”r},ÝTḄᨵ஺5⌱⚪A.ᖪᵨßB.jkC.᥅ᡲD.ᖪᵨâ

114#⚪$ᫀ&C,D
ὃ2022Ạᔊ⚪205ஹᵬrèé,®D,201510ᨴëìᢚᡷÉ├ïßᱥᢇòᢇßᱥBó,├ï|90000ᐗᢚᡷ|9000ᐗ├ï|Lᢚᡷ|ᙠõἠ÷ᑖùúû஺vwèé,,᳛r17%஺ᵬᨴòcÿ
├⚗ḄᑡᑡḄ()o(ᓫ⌱⚪)A.(90000-9000)X(1+17%)X17%=161109ᐗB.90000X17%=15300ᐗC.90000X(1+17%)X17%=17901ᐗD.(90000-9000)X17%=13770ᐗ*⚪+ᫀ-D206ஹᵬᑴ2ᔆ4ᨴ6〈89:;2
├⚗Ḅᑡᑡ<Ḅ()஺(>?⚗⚪)A.10X4.68-(1+17%)*17%=6.8(Cᐗ)B.10X4.68XD1+10%E-D1+17%EX17%=7.48DCᐗE

115C.10X4.68X(1+10%)X17%=8.7516(Cᐗ)D.10X4.68X17%=7.956DCᐗE*⚪+ᫀ-C
ὃ2022Ạᔊ⚪207ஹ᪷G☢IᧇK+L75—78N⚪ᵬᑴ2ᔆO
PQRST⌕VWX├Y:;2ஹ:Z2[\2஺2015]3ᨴᨵᐵ`abc᝞-D1Eef:;2gᧇhiḄ
jᵨlἠnopḄO85CᐗqrsᐸuvwhiḄ
jᵨlἠnopḄO1.32Cᐗ஺D2Eef\2gᧇhiḄ
jᵨlἠnopḄO51CᐗqrsᐸuvwhiḄ
jᵨlἠnopḄO0.88Cᐗ஺D3E├Y:;2600xhiy
z{702Cᐗ|ᦈ~⌨ᒹx23.4Cᐗ஺D4E10xWḄ89:;26〈▾ᵨᡂ4.68Cᐗ/x2├Yz஺D5E├Y:Z2500xᐸ450x>y
ᓫzO1.5Cᐗ/x50x>y
ᓫzO1.6Cᐗ/x஺-:;2ஹ:Z2
᳛O17%,ᡂᑭ᳛O10%஺hiḄ
jᵨlἠcᐵ¡¢஺⌕£-᪷Gn¤Iᧇ>ὃ⇋ᐸ§¨©ᑖ᪆K+ᑡ¬⚪஺LTSNᵬᑴ2ᔆᑡ
f⚗¯°±ᡷḄDE஺D>?⚗⚪E

116A.ef\2gᧇuvwḄf⚗0.88CᐗB.ef:;2gᧇuvwḄf⚗1.32CᐗC.ef:;2gᧇḄf⚗85CᐗD.ef\2gᧇḄf⚗51Cᐗ*⚪+ᫀ-B.C
ὃ2022Ạᔊ⚪208ஹ᪷G☢IᧇK+158—613⚪ᵬ³´O
PQRST⌕µ¶·¸├YX¹ºbc2015]1ᨴᨵᐵ`abc᝞-পf¼½·¸Pᢇhi¿ᐵf¼
jᵨÀ{Áop
187Cᐗ஺#2$ef¹ºᵨgᩞᧇ[ÃÄÅhi
jᵨlἠop100.3Cᐗ஺#3$Oefn¤¹ºᵨgᩞᧇ[ÃÄÅrsuvwhi
jᵨlἠop1.1Cᐗ஺#4$├Yf¼½·¸hiy├Y8775Cᐗ஺#5$├Y½·¸ᑁÇ⛲hiy├Y187.2Cᐗ஺#6$├Y½·¸ÃÄÅhiy├Y17.55Cᐗ஺#7$É᜜ËÌ·¸¹ºÍchiy├Y210.6Cᐗ஺-├YÎᱥ
᳛O17%,Ë̺ᳮºÄÑc
᳛O17%,hiḄ
jᵨlἠXjᵨÀ{Áᙳ¡¢஺⌕£-᪷Gn¤Iᧇ>ὃ⇋ᐸ§¨©ᑖ᪆K+ᑡ¬⚪஺1TS3

117ᵬ³´4ᨴ¯°±ᡷf⚗Ḅᑡᑡ<ḄDE஺D>?⚗⚪EA.187+1.1=188.1DCᐗEB.187+100.3=287.3#CᐗEC.187+100.3+1.1=288.4#CᐗED.100.3+1.1=101.4#CᐗE*⚪+ᫀ-CÓÔÕÖ×ὃ*-2022`aØÙẠᔊ]Ü⚪ÝÞ209ஹ᪷GᓺàØáᑴâḄã?ᑡᔜ⚗\åᓺàḄDE஺Dᓫ⌱⚪EA.æᙢᵨ¢B.jᑭᩗéêÁGC.ᢥᐟíḄîïðñᔠD.lóᓫôõö▅ᓫôøùÁúḄû¢*⚪+ᫀ-D

118210ஹ᪷GÑüᔠØáᑴâḄã?ᵨSᓫôõÑüὅþ?ÿᵨḄὅᙠᵨḄᵨᓫᡠᙠᙢḄᨬ᪗ᨬ᫏ᡈὅᔠḄ!"#!"$%'஺%ᓫ⌱⚪'A.50%B.60%C.80%D.70%⚪+ᫀ-C211ஹ#ᔠ/◀123⊡5678Ḅ9ᑡ⊤<=>?@AḄB%'஺%⚗⚪'A.ᵬஹEFGHIᙳKLᔣᑢO7823⊡56B.EHIPᔣᑢO7823⊡56C.ᵬHIPᔣᑢO7823⊡56D.ᵬஹEFGHIPᐳᔣᑢO7823⊡56⚪+ᫀ-C

119
ὃ2022Ạᔊ⚪212ஹ᪷S9☢ᧇV+158—613⚪ᵬHI$WXYZ[Y\⌕^_`a├cdefgh2015i1ᨴᨵᐵ23gh᝞9-পopq`aᢇstᐵopWXYuᵨvwxyzWXYY{187|ᐗ஺#2$~oefᵨᩞᧇsWXYuᵨἠyzY{100.3|ᐗ஺#3$$~o

120⚪+ᫀ-C
ὃ2022Ạᔊ⚪213ஹ᪷S±╋³ᙢ´ᵨY?µᑴ·Ḅ¸9ᑡ±¹ᵨᙢ=Pv[±╋³ᙢ´ᵨYḄᨵ0஺%º⌱⚪'A.»¼½¾¾ᑁ⍝ÀᵨᙢB.ᖪgÂg2⃩ᵨᙢC.ÄᵯᔆᔆÇÈᜋᑁḄᵨᙢD.¹Ê⊙⍝Hᐳᵨᙢ⚪+ᫀ-A,B,C214ஹᵬᑴÌᔆªᨴÍ〈ÏÐÑÒÌWXY├⚗Y{Ḅ9ᑡ®¯ᑡ°=@AḄB%'஺%⚗⚪'A.10X4.684-1+17%
X17%=6.8|ᐗ'B.10X4.68X1+10%
%1+17%
X17%=7.48|ᐗ'C.10X4.68X1+10%
X17%=8.7516|ᐗ'D.10X4.68X17%=7.956|ᐗ'

121⚪+ᫀ-C
ὃ2022Ạᔊ⚪215ஹᐵYḄY᳛ᑖ$opY᳛dÓpY᳛FÔᐸ=opY᳛Õᑖ$%'஺%º⌱⚪'A.ÖY᳛B.ᨬ×ØY᳛C.ÙY᳛D.ᱯ×Y᳛⚪+ᫀ-A,B,C,D216ஹ᪷SᐵY?µᑴ·Ḅ¸9ᑡᔜ⚗=ÜopᐵYY᳛Ḅᨵ%'஺%º⌱⚪'A.ÖY᳛B.ᨬ×ØY᳛C.ᱯ×Y᳛D.ÙY᳛

122⚪+ᫀ-A,B,C,D
ὃ2022Ạᔊ⚪217ஹᵬHIᙠ®¯2014i·ÂgᡠYP[Yᡠ{1ᐕÞᡷ◀ḄghßàB%'|ᐗ஺%⚗⚪'A.50B.25.2C.30D.25⚪+ᫀ-D
ὃ2022Ạᔊ⚪218ஹᵬHIªᨴWXY├⚗Y{Ḅ9ᑡ®¯ᑡ°=@AḄB#$%⚗⚪'0A.`aefhḄ├⚗Y{=210.#1+17%$X17%=30.6#|ᐗ'

123B.├cq`aᑁ⛲Ḅ├⚗Y{=187.2+1+17%
X17%=27.2|ᐗ'C.├cq`aḄ├⚗Y{=17.554-1+17%
X17%=2.55|ᐗ'D.├copq`aḄ├⚗Y{=8775+1+17%
X17%=1275|ᐗ'⚪+ᫀ:A,B,C,D
ὃ2022Ạᔊ⚪219ஹ᪷SâY?µḄ¸9ᑡᔜ⚗=ÜâYãYÈḄB%'஺%ᓫ⌱⚪'A.=åÐᖪᵨæaB.ç᫏èC.opéêD.ëìᵯᾯ⚪+ᫀ-A

124220ஹ᪷S78î¯?µᑴ·Ḅ¸ᵯïðᐟòἠḄ8w▲ôÓἠõöᑮõøù▲஺#▲$%'஺%ᓫ⌱⚪'A.2iB.3GᨴC.6GᨴD.1i⚪+ᫀ-D221ஹ᪷SúY?µᑴ·¸9ᑡᔜ⚗=ÜúYãYÈḄB%'஺%ᓫ⌱⚪'A.ûüýB.᯼ÿ
ḄᜩᯠC.᯼Ḅ᯼D.⌼⚪ᫀA
ὃ2022Ạᔊ⚪

125222ஹ᪷ᑴḄ!"#$ᑡᐵ'(!)*+!"Ḅ⊤-.#/01Ḅ234஺3ᓫ⌱⚪4A.89:᧕+<B.=/>ᵨ@ᵨAἠC./ᐕDEᡷG⚗ID.JKLMᐵNO@ᵨAἠ⚪ᫀB223ஹᵬᑴQᔆSᨴ├VWXQ├⚗IḄ$ᑡYZᑡ[.#01Ḅ234஺3/"⚗⚪4A.702+23.4
X17%=123.318\ᐗ4B.702+23.4
:1+17%
X17%=105.4\ᐗ4C.702X17%=119.34\ᐗ4D,[702+23.44-1+17%
]X17%=122.74\ᐗ4⚪ᫀB224ஹ᪷ᦈ+ᦈ_ᳮᑴḄ!"#$ᑡᔜ⚗.#/b'*cde[Ḅ234஺3ᓫ⌱⚪4

126A.dfB.ᡷgC.hgD.Eg⚪ᫀB
ὃ2022Ạᔊ⚪225ஹᐵ'ijk▬ᩩnopᙠἠrᦔtḄ$ᑡ⊤-.#01Ḅ2()஺(/"⚗⚪)A.ᡠ▬ᩩnxᦔ#yἠxᦔB.ᡠ▬ᩩnᨵᦔ#yopᨵᦔC.ᡠ▬ᩩnxᦔ#yopᨵᦔD.ᡠ▬ᩩnᨵᦔ#yἠᨵᦔ⚪ᫀC
ὃ2022Ạᔊ⚪

127226ஹ᪷{|}ZᑴḄ!"#$ᑡ~⚗.#b'ἠ~⚗Ḅ234஺3ᓫ⌱⚪4A.dfᙠἠr⊤“df”᪵B.opᙠἠropC.ἠᙠἠr“/”᪵D.ᐟᙠἠr⚪ᫀC227ஹ᪷ᑴḄ!"#$ᑡᐵ'*ᙢḄ⊤-.#01Ḅ234஺3ᓫ⌱⚪4A.*├VḄ#◀ᨵ!"᜜#Sᔣ*M᪀ᡠᙠᙢᡈ¡ᙢḄ¢_LMᐵᵭ¤*B.*¥M᪀¦ᑖ{M᪀/ᙠ¨=ḕḄ#ᵫ¥M᪀¥ᔣ¥M᪀ᡠᙠᙢḄ¢_LMᐵᵭ¤*C.G«Ḅ#ᵫG«ᡈὅᐸNᳮᔣM᪀ᡠᙠᙢḄ¢_LMᐵᵭ¤*D.®ᡲḄ#°ᡲe±²Ḅ#ᵫ°ᡲeᔣ¡ᙢḄ¢_LMᐵᵭ¤*

128⚪ᫀA228ஹ²ᡠ³9ᵭ¤´µᨵ34஺3¶⌱⚪4A.·ᡠ12\ᐗB.ᙠ.¸᛻ᑁ»¼ᜐ¾ᡠC.¿L¤À1\D.᛻᜜Áᡠ⚪ᫀ:A,B.D
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129
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