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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16

2021-03-06 来源:欧得旅游网
2020

1

(

1

)

()

A:B:C:D:

16

2(1)1300

()

A:B:C:D:

3(40001)

()

A:800B:1600C:2000D:

20%

4(1)

()A:B:C:D:

5(1)

()

A:B:C:D:

6(1)

()

A:B:C:D:

7(1)()A:B:C:D:

8(()

1)

A:B:C:D:

9(1)

()

A:B:C:D:

10

()A:B:C:D:

(1)

11(1)

()A:5

B:C:D:

33

10

12(1)

()

A:B:C:D:

13(1)

()A:B:C:D:

14(1)

()A:B:C:D:

15(1)

()A:10B:15C:30D:60

16(12011

)10

1000

15

2800

()

A:1.50 B:7.35 C:8.40

D:10.50

17(2)()

A:B:C:D:E:

18(2)

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

19(2)

()A:B:C:D:

5‰ E:

14%2%3%60%

10%

20(2)

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

21(2)

()A:“

B:C:D:E:

22(2)

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

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

()

A:B:C:D:E:

(2)

30(2)

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

31(2)()

A:B:C:D:E:

32(2)()

A:B:C:D:E:

33(2)

100

5050%

20040%

60%

60

10%20%

5%

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

34(2)201110

500

5%

280100

50

30()

A:220B:120C:45D:25

35(2)

20126000

100000(4)

(1)

5000

A

20000

6000

(2)

(3)

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

()36(2)

2010

5

1600000

500000

100002000000

()

A:50000B:62500C:65000D:90000

37(2)

17%800

500

34000

(4)

50000

(3)10%10000

(5)

A8%201021000(2)

200000

A

(l)

50

1000

()

A:B:C:D:

38(2)

200100

2009530%

()

3%A:1.8B:4.8C:9D:10.8

39(21000)

500

4

()

5

200

830

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

40(2)

10040%30%

20%

()A:B:C:D:

30

20

41(2)

(1)

150

400

90

(4)50090%

(2)

15

8000

85010%

50040(5)

(6)

20117(3)

10

5000

10%

9

()

A:B:C:D:

42(2)

(1)

2

20

6

()

/

5

(2)

5

60/

10

(3)20

4

5005/

(4)2

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

43(2)

(1)

2

20

6

/

5

(2)

5

60/

10

(3)20

4

500()

5/

(4)2

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

44(2)

A

17%

1000

(2)

A(6)

100

(3)100000

30020000200170002500

A(5)

1000010

2013

4

50%

(1)

20000

1000

(4)2000()

A:17000B:17140C:17175D:20045.98

A1000

45

2013

(2)

(1)

3000m21000m2

1/m2()

80700m215005000

400m2200(4)

20%

(2)(3)

5

1

4

2013A:180B:240C:320D:400

46(2)

2010

(1)46.8

(4)28.03

(7)

700(2)90

20

2010A:23.72B:10C:15D:13.72

()

4010330

(3)

20

50

5

302.73

10

10(5)(6)

47(2)201110

500

5%

280100

50

30

()

A:0B:69.6

C:85D:79.6

48(2)

2013

9

(1)

(3)

45

(4)

320(5)

4700

1008009

A:620.50B:486.75C:622.75D:434.17

2400(2)

()

49(21000)

500

4()5

200

830

A:4.2B:4.8C:5.2D:8

50(2)

2010

(1)46.8

(4)28.03

(7)

700(2)90

202010A:50B:40C:30D:20

()

4010330

(3)

20

50

5

302.73

10

10(5)(6)

2020

1

(

1

)

()

A:B:C:D:

16

D

2(1)1300

()

A:B:C:D:

B

1300

3

(4000A:800B:1600C:2000D:

1

)

()

20%

D

400020%

4(1)

()A:B:C:D:

A

5(1)

()

A:B:C:D:

D

6(1)()

A:B:C:D:

D

7(1)()A:B:C:D:

B

.

8(()

1)

A:B:C:D:

B

9(1)

()

A:B:C:D:

B

10

()A:B:C:D:

(1)

D

11(1)

()A:B:C:D:

533

10

B

3

3

5

12(1)

()

A:B:C:D:

A

13(1)

()A:B:C:D:

B

14(1)

()A:B:

C:D:

D

15(1)

()A:10B:15C:30D:60

C

30

16(12011

)10

1000

15

2800

()

A:1.50 B:7.35 C:8.40 D:10.50

D

=[15+(2800-1000)*5%]*(7%+3%)=10.5

17

(

2

)()

A:B:C:

D:E:

AE

B

18

(

2

)

CD

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

AD

(1)

(3)

(4)

(2)

19(2)

()A:B:C:D:

5‰ E:

14%2%3%60%

10%

ABD

C2.5%E15%

20(2)

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

BCDE

A

21(2)

()A:“B:C:D:E:

ACD

ACD

22

(

2

)

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

BCD

A

23(2)

()

A:B:

C:D:E:

ABDE

4

1

(2)

(3)

(4)

24(2)

()

A:B:C:D:E:

ABC

25(2)

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

ABCD

26(2)()A:B:C:D:E:

AC

27

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

(2)

ACDE

28(2)

()

A:B:C:D:E:

15

ABE

CD

29

()

A:B:C:D:E:

(2)

BD

ACE

30

(

2

)

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

BCD

31(2)()

A:B:C:D:E:

AB

32(2)()

A:B:C:D:E:

BDE

BDE

33

(

2

)

100

60

10%20%

5%

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

5050%

20040%

60%

C

34(2)201110

500

5%

280100

50

30()

A:220B:120C:45D:25

C

=500*5%=25()

=500-280-100-25-50=45

=45*12%=5.4

=45+(30-5.4)+10=79.6=79.6*25%=19.9

35

(

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

36(2)

2010

5

1600000

500000

100002000000

()

A:50000

B:62500C:65000D:90000

B

500000*5%=25000

=500000-(2000000-1600000)-10000-25000-25000*(7%+3%)

=62500

37

(

2

)

17%800

500

34000

(4)

50000

A

()

A:B:C:

(3)10%10000

(5)

A8%201021000(2)

200000

(l)

50

1000

D:

BC

=800*1000*17%+1000/(1+17%)*17%=136145.30

=(50000+10000)/(1-8%)*8%=5217.39=34000*(1-10%)+10000*17%=32300

=32300

38

(

2

)

200100

2009

530%

()

A:1.8B:4.8C:9D:10.8

3%=136145.3+800*50*17%=136145.3+6800=142945.3

=142945.3-32300=110645.3

C

4%

200*3%+100*3%=9

39

(

2100030

4

()

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

)

500

5

200

85*4%=0.2

C

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

40

(

2

)

10020%

40%30%

1000*5‰=58*60%=4.8

=200*2%

()A:B:C:D:

30

20

ACD

=100*40%=40

=100*20%=20

30

100*40%-30=10

100*20%=20

41

(

2

)

(1)

150

400

5000

10%

()

A:B:C:D:

9

(4)50090%

90

(2)

=100*30=30

B

2011715

8000

85010%

50040(5)

(6)

(3)

10

CD

=(500+90)*5%=29.5

=[5000*(1+10%)/(1-3%)]*90%*3%

+8000*5%=553.09

850*5%=42.5

=29.5+553.09+42.5+15*5%+40*5%=627.84

42(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

43

(

2

)

(1)

10

(3)20

4

500()

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

5/

(4)2

6

/

20

2

5

(2)

5

60/

B

2

2*60*5=600

5

10

5

5*60*10=3000

4

2

520

4*5*6*50%=60500*2=1000

=600+3000+60+1000=4660

44

(

2

)

A

(1)

20000

1000

(4)2000()

A:17000B:17140C:17175D:20045.98

30020000200(6)

A

1000

(2)

A

100

(3)100000

170002500

A(5)

1000

1000010

17%

2013

4

50%

B

A

2000

=140

11000*50%*1000*17%=850002

100*1000*17%+10000/1.17*17%=18452.99310*1000*17%=1700=85000+18452.99+1700=105152.99

41700056140=17000+140=17140

105152.99-17140=88012.99

45

2013

(2)(3)

5

1

4

2013A:180B:240C:320D:400

/m2()

1

80(

2

)

(1)

3000m21000m2

700m215005000

400m2200(4)

20%

=2000*7%

D

(3000-400)

*4=10400

(1500-200)*(1-20%)*1.2%

+0.5*12*12%=13.2

5*80=400

46(2)

2010

(1)46.8

(4)28.03

(7)

700(2)90

20

2010A:23.72B:10C:15D:13.72

()

4010330

(3)

20

50

5

302.73

10

10(5)(6)

B

=700+20+10+46.8=776.8

=50-10=40

=700+20=720

3020

=776.8-28.03-40-(10+5+2.73)=231.04*12%=27.72=776.8-90

10-46.8+5+2.73-20=161.97

-60

2010-33010

-(10+46.8)

-10

=720*15%=108=40+20=60

-(50-10)-90=231.04

=10

-28.03-330-40=161.97=231.04-=161.97*15%=24.30

47(2)201110

500

5%

280100

50

30

()

A:0B:69.6C:85D:79.6

D

=500*5%=25()

=500-280-100-25-50=45

=45*12%=5.4

=45+(30-5.4)+10=79.6=79.6*25%=19.9

48

(

2

)

2013

4700

100

45

8009

A:620.50B:486.75C:622.75D:434.17

()

(4)

320(5)

2400

(2)

(3)

9

(1)

D

=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

49

(

2100030

()A:4.2B:4.8C:5.2D:8

4)

500

5

200

8=45*6%=2.7

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

B

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

50

(

2

)

2010

700(2)90

202010A:50B:40C:30D:20

()

40105

330

(3)

20

50

302.73

10

10(5)(6)

(4)28.03

(7)

(1)46.8

1000*5‰=58*60%=4.8

=200*2%

B

=700+20+10+46.8=776.8

=50-10=40

=700+20=720

3020

=776.8-28.03-40-(10+5+2.73)=231.04*12%=27.72=776.8-90

10-46.8+5+2.73-20=161.97

-60

2010-33010

-(10+46.8)

-10

=720*15%=108=40+20=60

-(50-10)-90=231.04

=10

-28.03-330-40=161.97=231.04-=161.97*15%=24.30

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