2020年初级会计资格考试辅导初级会计实务第三章《负债》试题及解析

1、绗笁绔 ?/font 璐熷 ?/font涓?銆佸崟椤归 ?夋嫨棰 ?/font1.浼佷笟璁 彁鐭湡鍊熸鍒伅鏃惰捶鏂瑰簲璁叆鐨勪細璁鐩槸锛堛 ?锛夈 ?/spanA.璐姟璐圭敤B.鐭湡鍊熸C.搴旀敹鍒 伅D.搴斾粯鍒 伅2.2018 骞 ?鏈 ?鏃紝鏌愪紒涓氬悜閾惰鍊熷叆涓 ?绗旀湡闄 ?涓湀銆佸埌鏈熶竴娆繕鏈 粯鎭殑鐢熶骇缁忚惀鍛浆鍊熸200 000 鍏冿紝骞村埄鐜 ?锛呫 ?傚 ?熸 鍒 伅閲囩敤棰勬彁鏂瑰紡锛屾湀鏈璁 ?1 鏈 ?鏃紝浼佷笟浠摱琛屽瓨娆惧伩杩樺?熸鏈伅鐨勪細璁 鐞嗘 纭殑鏄 紙銆 ?锛夈 ?/spanA.鍊燂細鐭湡鍊熸200 000銆 ?銆 ?璐凤細閾惰瀛樻200 000B

2、.鍊燂細鐭湡鍊熸200 000銆 ?銆 ?搴斾粯鍒 伅 2 000銆 ?銆 ?璐凤細閾惰瀛樻202 000C.鍊燂細鐭湡鍊熸200 000銆 ?銆 ?璐姟璐圭敤 2 000銆 ?銆 ?璐凤細閾惰瀛樻202 000D.鍊燂細鐭湡鍊熸202 000銆 ?銆 ?璐凤細閾惰瀛樻202 0003.浼佷笟瀵逛簬搴斾粯鐨勫晢涓氭壙鍏戞眹绁紝濡傛灉鍒版湡涓嶈兘瓒抽浠樻锛屽湪浼氳澶勭悊涓婂簲璇皢鍏惰浆浣滐紙銆?锛夈 ?/spanA.鍏朵粬搴斾粯娆?/spanB.鐭湡鍊熸C.搴旀敹璐D.搴斾粯璐4.浼佷笟鍙戠敓璧婅喘鍟嗗搧涓氬姟锛屼笅鍒楀悇椤逛腑涓嶅奖鍝嶅簲浠樿处娆惧叆璐噾棰濈殑鏄紙銆 ?锛夈 ?/spanA.鍟

3、嗗搧浠锋銆 ?銆 ?銆 ?B.澧炲 ?肩 杩涢绋庨C.鐜伴噾鎶樻墸銆?銆 ?銆 ?D.閿 ?璐 柟浠灚鐨勮繍鏉傝垂5.棰勬敹璐涓氬姟涓嶅鐨勪紒涓氾紝鍙互涓嶈缃 ?#8220;棰勬敹璐”绉戠洰锛屽叾鎵?鍙戠敓鐨勯鏀惰揣娆撅紝鍙互閫氳繃锛堛?锛夋牳绠椼?/spanA. “搴旀敹璐”绉戠洰鍊熸柟B. “搴斾粯璐”绉戠洰鍊熸柟C. “搴旀敹璐”绉戠洰璐锋柟D. “搴斾粯璐”绉戠洰璐锋柟6.搴旈 ?氳繃 “鍏朵粬搴斾粯娆 ?#8221;绉戠洰鏍哥畻鐨勬槸锛堛?锛夈 ?/spanA.搴斾粯绉熷叆鍖呰鐗 殑绉熼噾B.搴斾粯鐜伴噾鑲埄C.搴斾氦鏁欒偛璐归檮鍔?/spanD.搴斾粯鐨勮喘璐7.涓嬪垪鍚勯涓紝涓嶅

4、睘浜庤亴宸柂閰牳绠楀唴瀹圭殑鏄紙銆 ?锛夈 ?/spanA.浣忔埧鍏閲?/spanB.宸細缁忚垂鍜岃亴宸暀鑲茬粡璐?/spanC.鑱屽伐鍥犲叕鍑哄樊鐨勫樊鏃呰垂D.鍥犺 闄笌鑱屽伐鐨勫姵鍔叧绯荤粰浜堢殑琛伩8.涓嬪垪鍚勯鏈夊叧鐭湡甯柂缂哄嫟鐨勮娉曚腑锛屾纭殑鏄 紙銆 ?锛夈 ?/spanA.纭闈炵疮绉甫钖己鍕椂锛屽 ?熻“绠悊璐圭敤 ”绛夌鐩?/spanB.鐥呭亣鏈熼棿鐨勫伐璧勫睘浜庣疮绉甫钖己鍕 ?/spanC.鐭湡甯柂缂哄嫟鍖呮嫭绱甯柂缂哄嫟鍜岄潪绱甯柂缂哄嫟D.浼佷笟瀵圭疮绉甫钖己鍕拰闈炵疮绉甫钖 己鍕殑浼氳澶勭悊鏄竴鏍风殑9.鐢蹭紒涓氱粨绠楁湰鏈堢鐞嗛儴闂汉鍛樼殑搴斾粯鑱屽伐宸祫鍏?0

5、0 000 鍏冿紝浠墸璇儴闂亴宸釜浜烘墍寰楃30 000 鍏冿紝瀹炲彂宸祫470 000 鍏冿紝涓嬪垪璇紒涓氫細璁 鐞嗕腑锛屼笉姝 鐨勬槸锛堛 ?锛夈 ?/spanA.鍊燂細绠悊璐圭敤500 000銆 ?銆 ?璐凤細搴斾粯鑱屽伐钖叕 500 000B.鍊燂細搴斾粯鑱屽伐钖叕 30 000銆 ?銆 ?璐凤細搴斾氦绋庤垂搴斾氦涓汉鎵 ?寰楃 30 000C.鍊燂細鍏朵粬搴旀敹娆?30 000銆 ?銆 ?璐凤細搴斾氦绋庤垂搴斾氦涓 汉鎵 ?寰楃 30 000D.鍊燂細搴斾粯鑱屽伐钖叕 470 000銆 ?銆 ?璐凤細閾惰瀛樻470 00010.浼佷笟涓洪珮绠璧佸叕瀵撳厤璐逛娇鐢紝绉熻祦璐规寜鏈堜互閾

6、惰瀛樻 鏀 粯銆傚簲缂栧埗鐨勪細璁 垎褰曟槸锛堛 ?锛夈 ?/spanA.鍊熻“绠悊璐圭敤 ”绉戠洰锛岃捶璁 ?#8220;閾惰瀛樻 ”绉戠洰B.鍊熻“绠悊璐圭敤 ”绉戠洰锛岃捶璁 ?#8220;搴斾粯鑱屽伐钖叕 ”绉戠洰C.鍊熻“绠悊璐圭敤 ”绉戠洰锛岃捶璁 ?#8220;搴斾粯鑱屽伐钖叕 ”绉戠洰锛涘悓鏃跺?熻 “搴斾粯鑱屽伐钖叕 ”绉戠洰锛岃捶璁 ?#8220;閾惰 瀛樻 ”绉戠洰D.鍊熻“璧勬湰鍏”绉戠洰锛岃捶璁 ?#8220;閾惰瀛樻 ”绉戠洰锛涘悓鏃跺?熻“搴斾粯鑱屽伐钖叕 ”绉戠洰锛岃捶璁?#8220;璧勬湰鍏”绉戠洰11.涓嬪垪鍚勯涓紝杩涢绋庝笉闇 ?瑕佸仛杞嚭澶勭悊鐨勬槸锛堛

7、 ?锛夈 ?/spanA.灏嗗璐殑鍘熻鍒掔敤浜庝骇鍝佺敓浜殑鍘熸潗鏂欏彂鏀剧粰鑱屽伐B.璐繘璐 墿鐢变簬绠悊涓嶅杽鍙戠敓闈炲父鎹熷C.璐繘璐 墿鐢簬鐢熶骇绾垮缓閫?/spanD.灏嗚喘杩涚殑鍘熻鍒掔敤浜庝骇鍝佺敓浜殑鍘熸潗鏂欒浆鐢簬闆嗕綋绂忓埄12.XM 鍏 徃涓哄鍊肩 灏忚妯撼绋庝紒涓氾紝閿 ?鍞 骇鍝佷竴鎵癸紝鎵 ?寮 ?鍑虹殑鏅 ?氬彂绁腑娉槑鐨勮揣娆撅紙鍚锛変负 10 300 鍏冿紝澧炲 ?肩 寰佹敹鐜囦负3 锛咃紝娆鹃宸茬粡瀛樺叆閾惰銆傝浼佷笟搴旇纭鐨勬敹鍏负锛堛 ?锛夊厓銆 ?/spanA.10 600B.10 000C.9 400D.11 20013.搴斾氦娑堣垂绋庣殑濮旀墭鍔犲

8、伐鐗祫鏀跺洖鍚庣敤浜庤繛缁敓浜 簲绋庢秷璐瑰搧鐨勶紝鎸夎瀹氬噯浜堟姷鎵殑鐢卞彈鎵樻柟浠敹浠即鐨勬秷璐圭锛屽簲褰撹鍏紙銆 ?锛夈?/spanA.鐢熶骇鎴愭湰B.搴斾氦绋庤垂C.涓昏惀涓氬姟鎴愭湰銆 ?D.濮旀墭鍔犲伐鐗祫14.鏌愪紒涓氫负澧炲?肩 涓 ?鑸撼绋庝汉锛屼笅鍒楀悇椤逛腑锛屽叧浜庤浼佷笟鍒濇璐 叆澧炲 ?肩 绋庢帶绯荤粺涓撶敤璁惧鎸夎瀹氭姷鍑忓鍊肩 搴旂撼绋庨鐨勪細璁 鐞嗘纭 殑鏄紙銆 ?锛夈 ?/spanA.鍊熻“绱鎶樻棫 ”绉戠洰锛岃捶璁 ?#8220;搴斾氦绋庤垂 搴斾氦澧炲 ?肩 锛堝噺鍏嶇 娆撅級 ”绉戠洰B.鍊熻“搴斾氦绋庤垂 搴斾氦澧炲 ?肩 锛堝噺鍏嶇 娆撅級 ”绉戠洰

9、锛岃捶璁 ?#8220; 绱鎶樻棫 ”绉戠洰C.鍊熻“搴斾氦绋庤垂 搴斾氦澧炲 ?肩 锛堝噺鍏嶇 娆撅級 ”绉戠洰锛岃捶璁 ?#8220;绠悊璐圭敤 ”绉戠洰D.鍊熻“绠悊璐圭敤 ”绉戠洰锛岃捶璁 ?#8220;搴斾氦绋庤垂 搴斾氦澧炲 ?肩 锛堝噺鍏嶇 娆撅級 ”绉戠洰15.2018 骞 ?鏈 ?鏃紝鏌愪紒涓氬悜閾惰鍊熷叆涓 ?绗旇祫閲 ?00 000 鍏冿紝鏈熼檺涓 ?涓湀锛屽勾鍒 巼涓 ?%锛屽 ?熸鍒 伅鍒嗘湀璁 彁锛屽鏈敮浠橈紝鏈噾鍒版湡涓 ?娆 綊杩樸 ?備笅鍒楀悇椤逛腑锛屽叧浜?018 骞 ?鏈 ?0 鏃浼佷笟鏀粯鍊熸 鍒 伅鐨勪細璁 鐞嗘 纭殑鏄紙銆 ?锛夈 ?/spanA.鍊

10、燂細搴斾粯鍒伅 1 250銆 ?銆 ?璐姟璐圭敤 2 500銆 ?銆 ?璐凤細閾惰 瀛樻 3 750B.鍊燂細璐姟璐圭敤3 750銆 ?銆 ?璐凤細閾惰瀛樻 3 750C.鍊燂細搴斾粯鍒伅 2 500銆 ?銆 ?璐凤細閾惰瀛樻 2 500D.鍊燂細搴斾粯鍒伅 2 500銆 ?銆 ?璐姟璐圭敤 1 250銆 ?銆 ?璐凤細閾惰 瀛樻 3 75016.澶忓鍗冲皢鍒版潵锛岀敳鍏徃鍚戣亴宸彂鏀惧叾鑷骇鐨勪骇鍝?#8212;cool鐗岀 璋冿紝浣滀负骞垮鑱屽伐鐨勪竴绉嶇鍒紝璇骇鍝佺殑鎴愭湰涓烘瘡鍙? 500鍏冿紝涓?鍏卞彂鏀句簡 50 鍙帮紝璁 浠锋牸涓烘瘡鍙? 000 鍏冿紝澧炲 ?肩 绋庣巼涓 ?3

11、%锛屽垯鐢插叕鍙稿疄闄呭彂鏀炬椂璁叆搴斾粯鑱屽伐钖叕鍊熸柟鐨勯噾棰濅负锛堛?锛夊厓銆 ?/spanA.113 000B.75 000C.100 000D.300 00017.涓嬪垪涓嶅睘浜庝竴鑸撼绋庝汉澧炲?肩 绋庣巼鐨勬槸锛堛?锛夈 ?/spanA.13 锛?/spanB.9 锛 ?/spanC.8 锛 ?/spanD.018.浜 ?氳繍杈撴湇鍔?傜敤澧炲 ?肩 绋庣巼涓 ?%锛屾煇鏈堟彁渚涜繍杈撳姵鍔殑浠风娆惧悎璁 负 763 000 鍏冿紝鍒欏簲纭鐨勫鍊肩 绋庨鏄紙銆 ?锛夊厓銆 ?/spanA.60 000B.63 000C.68 670D.70 00019.A鍏徃绯诲鍊肩 涓 ?鑸撼

12、绋庝紒涓氾紝2019骞 ?鏈堟敹璐厤绋庡啘浜搧涓 ?鎵癸紝鏀惰喘鍙戠涓婃敞鏄庣殑涔颁环涓?50 000鍏冿紝娆鹃浠幇閲戞敮浠橈紝鏀惰喘鐨勫厤绋庡啘浜 搧宸查獙鏀跺叆搴擄紝绋庢硶瑙勫畾鎸?%鐨勬墸闄巼璁畻杩涢绋庨銆傝鎵瑰厤绋庡啘浜 搧鐨勫叆璐环鍊间负锛堛?锛夊厓銆?/spanA.950 000B.827 000C.840 708D.864 50020.澧炲 ?肩 涓 ?鑸撼绋庝汉浼佷笟涓哄缓閫犱粨搴撹?岃喘杩涘伐绋嬬墿璧勮礋鎷呯殑澧炲?肩 绋庨涓 ?鑸簲褰撹鍏紙銆?锛夈 ?/spanA.搴斾氦绋庤垂搴斾氦澧炲?肩 锛堣繘椤圭 棰濓級B.宸 鐗 祫C.钀笟澶栨敮鍑?/spanD.绠悊璐圭敤21.2

13、019 骞 ?2 鏈 ?鏃紝鐢插叕鍙稿嚭鍞簡鎸佹湁鐨勫垝鍒嗕负浜槗鎬?00 000 鍏冪殑 B 涓婂競鍏徃鑲锛屽敭浠蜂负206 000 鍏冿紝鍒欒晢鍝佸簲浜鍊肩 涓猴紙銆 ?锛夊厓銆 ?/span噾铻嶈祫浜 殑浠峰椤逛笟鍔 浆璁 噾铻嶅A.6 000C.12 360D.60 00022.浼佷笟鎸夎 瀹氳 绠楃即绾崇殑涓嬪垪绋庨噾锛屼笉搴斿綋閫氳繃搴斾氦绋庤垂鏍哥畻鐨勬槸锛堛 ?锛夈 ?A.鎴夸骇绋庛 ?銆 ?銆 ?銆 ?銆 ?B.鍩庨晣鍦熷湴浣跨敤绋?/spanC.鍩庡競缁存姢寤鸿绋庛 ?銆 ?銆 ?銆 ?D.鍗拌姳绋 ?/span浜屻 ?佸椤归 ?夋嫨棰 ?/font23.鍒版湡鏃犲姏鏀粯鐨

14、勫晢涓氭眹绁紝搴旀妸搴斾粯绁嵁璐潰浣欓杞叆锛堛 ?锛夌鐩 ?/spanA.闀挎湡鍊熸B.搴斾粯璐C.鍏朵粬搴斾粯娆?/spanD.鐭湡鍊熸24.涓嬪垪鍚勯涓紝褰卞搷搴斾粯璐鍏处閲戦鐨勬湁锛堛 ?锛夈 ?/spanA.璐拱鍟嗗搧鐨勪环娆俱?銆 ?B.鐜伴噾鎶樻墸銆?銆 ?C.澧炲 ?肩 杩涢绋庨銆 ?銆 ?D.閿 ?璐 柟浠灚鐨勮繍璐?/span25.涓嬪垪鍚勯涓紝浼佷笟鍙戠敓鐨勫埄鎭敮鍑猴紝鍙兘璁 叆璐姟璐圭敤鐨勬湁锛堛?锛夈 ?/spanA.搴斾粯鍊哄埜鐨勫埄鎭?/spanB.鐭湡鍊熸鐨勫埄鎭 ?/spanC.甯伅搴斾粯绁嵁鐨勫埄鎭?/spanD.绛瑰缓鏈熼棿鐨勯暱鏈熷?熸鍒 伅26.涓嬪垪

15、椤圭洰鍦細璁 鐞嗘椂灏嗗舰鎴愪竴椤规祦鍔礋鍊虹殑鏈夛紙銆?锛夈 ?/spanA.浼佷笟涓虹闆嗛暱鏈熻祫閲戣 ?屽彂琛岀殑鍊哄埜B.鏉愭枡宸叉敹鍒颁絾灏氭湭鏀跺埌缁撶畻鍑瘉鐨勬殏浼版枡娆 ?/spanC.钁簨浼氬喅璁垎娲剧殑鑲鑲 埄D.鑲 笢浼氬喅璁垎娲剧殑鐜伴噾鑲 埄27.鑱屽伐钖叕涓墍绉扮殑鑱屽伐鑷冲皯搴斿綋鍖呮嫭锛堛?锛夈 ?/spanA.涓庝紒涓氳绔嬩簡鍥哄畾鏈熼檺銆佹棤鍥哄畾鏈熼檺鐨勫姵鍔悎鍚岀殑鎵?鏈変汉鍛 ?/spanB.涓庝紒涓氳绔嬩簡浠畬鎴愪竴瀹氬伐浣滀负鏈熼檺鐨勫姵鍔悎鍚岀殑鎵?鏈変汉鍛 ?/spanC.鏈 笌浼佷笟璁珛鍔冲姩鍚堝悓浣嗙敱浼佷笟姝紡浠诲懡鐨勪汉鍛橈紝濡傛墍鑱樿

16、鐨勭嫭绔嬭懀浜嬨 ?佸閮洃浜嬬瓑D.閫氳繃浼佷笟涓庡姵鍔腑浠嬪叕鍙哥璁敤宸悎鍚岃?屽悜浼佷笟鎻愪緵鏈嶅姟鐨勪汉鍛?/span28.涓嬪垪鍏充簬 “搴斾氦绋庤垂 ”绉戠洰鐨勮杩颁腑锛屾纭 殑鏈夛紙銆 ?锛夈 ?/spanA.鍊熸柟鐧昏瀹為檯浜撼鐨勭 璐 ?/spanB.璐锋柟鐧昏搴斾氦绾崇殑鍚勭绋庤垂C.鏈熸湯浣欓涓 ?鑸槸鍦捶鏂癸紝鍙嶆槧浼佷笟灏氭湭浜撼鐨勭璐 ?/spanD.涓嶅彲鑳藉嚭鐜板 ?熸柟浣欓29.涓嬪垪缁忔祹涓氬姟涓紝瀵逛竴鑸撼绋庝紒涓氳 ?岃 闇?璁畻澧炲 ?肩 閿 ?椤圭 棰濈殑鏈夛紙銆 ?锛夈 ?/spanA.灏嗚嚜浜骇鍝佺敤浜庡姙鍏鐨勫缓閫 ?/spanB.灏嗚嚜浜骇鍝佸

17、澶栨崘璧 ?/spanC.鍘熸潗鏂欏彂鐢熻嚜鐒剁伨瀹虫崯澶?/spanD.浠嚜浜骇鍝佸澶栨姇璧 ?/span30.涓 ?鑸撼绋庝汉浼佷笟鍙戠敓鐨勪笅鍒楀悇椤逛笟鍔腑锛屽睘浜庤鍚岄攢鍞涓猴紝瑕佽绠楀鍊肩 閿 ?椤圭 棰濈殑鏈夛紙銆?锛夈 ?/spanA.灏嗚嚜浜殑浜 搧鐢簬寤洪?犲姙鍏銆 ?銆 ?銆 ?銆 ?銆?B.灏嗚嚜浜殑浜 搧鍒嗛厤缁欒偂涓?/spanC.灏嗗璐殑鏉愭枡鐢簬寤洪?犲巶鎴 ?銆 ?D.灏嗚嚜浜殑浜 搧鐢簬闆嗕綋绂忓埄31.涓嬪垪鍚勯涓紝鍏充簬浼佷笟杩涘彛搴旂鐗 祫鍦繘鍙幆鑺傚簲浜殑娑堣垂绋庯紝鍙兘娑夊強鐨勪細璁鐩湁锛堛 ?锛夈 ?/spanA.鏉愭枡閲囪喘B.鍥哄畾璧勪骇C.

18、搴斾氦绋庤垂 搴斾氦娑堣垂绋 ?/spanD.閾惰 瀛樻32.浼佷笟鍙戠敓鐩稿叧鎴愭湰璐圭敤鍏佽鎵噺閿 ?鍞鐨勶紝鍙戠敓鎴愭湰璐圭敤鏃跺簲鍊熻鐨勭鐩湁锛堛 ?锛夈 ?/spanA.涓昏惀涓氬姟鎴愭湰B.宸 鏂藉伐C.绠悊璐圭敤D.宸 鐗 祫33.浼佷笟璐繘璐 墿鍙戠敓鐨勪笅鍒楃浉鍏崇 璐逛腑锛屽簲璁 叆璐 墿鍙栧緱鎴愭湰鐨勬湁锛堛 ?锛夈 ?/spanA.绛捐 璐拱鍚堝悓缂寸撼鐨勫嵃鑺辩B.涓鸿喘鍏揣鐗 敮浠樼殑杩愭潅璐 ?/spanC.杩涘彛鍟嗗搧鏀粯鐨勫叧绋 ?/spanD.涓 ?鑸 撼绋庝汉浼佷笟璐繘鐢熶骇鐢満姊拌澶囨敮浠樼殑澧炲 ?肩 34.閲囩敤浠庨噺瀹氶璁 緛鐨勬秷璐圭 锛屾牴鎹寜

19、绋庢硶纭畾鐨勶紙銆 ?锛夎 绠楃 瀹氥?/spanA.鍚鍊肩 鐨勯攢鍞B.涓嶅惈澧炲 ?肩 鐨勯攢鍞C.搴旂 娑堣垂鍝佺殑鏁伴噺D.鍗曚綅搴旂 娑堣垂鍝佸簲缂寸撼鐨勬秷璐圭35. “棰勬敹璐”绉戠洰鍊熸柟鐧昏锛堛 ?锛夈 ?/spanA.棰勬敹璐鐨勯噾棰 ?/spanB.浼佷笟鍚戣喘璐柟鍙戣揣鍚庡啿閿?鐨勯鏀惰处娆剧殑閲戦C.?/spanD.閫 ?鍥炶喘璐柟澶氫粯璐鐨勯噾棰 ?/span36.涓嬪垪鍚勯涓紝鐢熶骇閮棬浜哄憳鐨勮亴宸柂閰彲鑳芥秹鍙婄殑绉戠洰鏈夛紙銆?锛夈?/spanA.鐢熶骇鎴愭湰B.鍒堕 ?犺垂鐢 ?/spanC.绠悊璐圭敤D.鍚堝悓灞害鎴愭湰涓夈 ?佸垽鏂37.璐拱鍟嗗搧鏀粯

20、璐 鍙栧緱鐨勭幇閲戞姌鎵簲鍒楀叆鍒鼎琛 ?#8220; 璐姟璐圭敤”椤圭洰銆傦紙銆?锛?/span38.搴斾粯鑲 埄鏄 寚浼佷笟鏍规嵁鑲嗛厤鏂规 纭 畾鍒嗛厤缁欐姇璧勮笢澶 細鎴栫被浼兼満鏋勫?呯殑鐜伴噾鑲 埄鎴栧埄娑璁皻鏈壒鍑嗙殑鍒 鼎鍒?傦紙銆 ?锛 ?/span39.搴斾粯鑱屽伐钖叕鍖呮嫭鑱屽伐鍦亴鏈熼棿鍜岀鑱屽悗鎻愪緵缁欒亴宸殑鍏儴璐竵鎬 柂閰拰闈炶揣甯佹? 鍒 紝涔熷寘鎷闄姵鍔 叧绯荤粰浜堢殑琛伩銆傦紙銆?锛?/span40.璧勪骇璐熷 ?鸿鏃紒涓氭寜宸祫鎬婚鐨勪竴瀹氭瘮渚嬭浜庤瀹氭彁瀛樿鍒掞紝搴旂 璁负搴斾粯鑱屽伐钖叕銆傦紙銆鎻愮殑鍩烘湰鍏昏?锛 ?/span?佷繚闄 睘41.璁惧

21、畾鎻愬瓨璁 垝锛屾槸鎸囧悜鐙鎷呰繘涓 ?姝敮浠樹箟鍔殑绂昏亴鍚庣珛鐨勫熀閲戠即瀛樺浐瀹氳垂鐢悗锛屼紒涓氫笉鍐嶆壙鍒 鍒掋 ?傦紙銆 ?锛 ?/span42. “搴斾氦绋庤垂 ”绉戠洰璐锋柟鐧昏撼鐨勭 璐癸紝鏈熸湯浣欓 涓 ?鑸銆?锛 ?/span搴斾氦绾崇殑鍚勭 绋庤垂绛夛紝鍊熸柟鐧昏 瀹為檯浜湪璐锋柟锛屽弽鏄犱紒涓氬皻鏈 氦绾崇殑绋庤垂銆傦紙43.浼佷笟璐繘鐨勮揣鐗 彂鐢熼潪姝父鎹熷锛屼互鍙婂皢璐繘璐 墿鏀瑰彉鐢?旂殑锛堝鐢簬闆嗕綋绂忓埄鎴栦釜浜烘秷璐圭瓑锛夛紝鍏惰繘椤圭搴斾氦澧炲 ?肩 锛堣繘椤圭 棰濊浆鍑猴級”绉戠洰鏍哥畻銆傦紙銆棰濆簲閫氳繃“搴斾氦绋庤垂?锛 ?/span44.灏忓井浼

22、佷笟鍦彇寰楅攢鍞敹鍏椂锛屽簲褰撴寜鐓幇琛屽鍊肩 鍒跺害鐨勮瀹氳绠楀簲浜鍊肩 锛屽苟纭涓哄簲浜 璐癸紝鍦揪鍒板鍊肩 鍒跺害瑙勫畾鐨勫厤寰佸鍊肩 鏉 欢鏃讹紝灏嗘湁鍏冲簲浜鍊肩 杞叆褰撴湡鎹熺泭銆傦紙銆?锛 ?/span45.鐢变簬灏忚妯撼绋庝汉澧炲?肩 涓嶈兘鎶垫墸锛屽洜姝渶瑕佺敤鍞环涔樹互寰佹敹鐜囪绠楀鍊肩 銆傦紙銆?锛 ?/span46.濮旀墭鍔犲伐搴旂 娑堣垂鍝佹敹鍥炲悗锛岀洿鎺敤浜庡嚭鍞 殑锛屽鏂逛唬鏀朵唬缂寸殑娑堣垂绋庤 鍏 鎵樺姞宸墿璧勭殑鎴愭湰銆傦紙銆鎵樻柟搴斿皢鍙楁墭?锛 ?/span47.浼佷笟鍙戠敓澧炲 ?肩 绋庢帶绯荤粺涓撶敤璁惧鎶 ?鏈 淮鎶垂搴旀寜瀹為檯鏀粯鎴栧簲浠樼殑

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27、涓嬪垪鍚勯涓紝璇紒涓氬叧浜 ?#8220;搴斾粯鑱屽伐钖叕 ”澶勭悊缁撴灉姝鐨勬槸锛堛 ?锛夈 ?/spanA.纭“搴斾粯鑱屽伐钖叕 闈炶揣甯佹 ? 鍒 ?#8221;90 400鍏 ?B.纭“搴斾粯鑱屽伐钖叕 绀句細淇濋櫓璐 ?#8221;313 500 鍏 ?C.纭“搴斾粯鑱屽伐钖叕 璁惧畾鎻愬瓨璁 垝 ” 171 000鍏 ?D.纭“搴斾粯鑱屽伐钖叕 甯柂缂哄嫟 ” 15 000鍏 ?锛?/font5 锛夋牴鎹祫鏂欙紙 4 锛夛紝涓嬪垪鍚勯琛堪姝鐨勬槸锛堛 ?锛夈 ?/spanA.鐢熶骇鎴愭湰纭閲戦165 000 鍏 ?B.鍒堕 ?犺垂鐢 璁噾棰 ?88 000 鍏 ?C.绠悊璐圭敤纭閲

28、戦152 500 鍏?D.閿 ?鍞 垂鐢 璁噾棰 ?83 000 鍏 ?49.鏌愪紒涓氫负涓 ?鑸撼绋庝汉锛屽鍊肩 绋庣巼 13%锛屼富瑕佺敓浜拰閿 ?鍞瓵銆丅銆丆浜搧锛岄攢鍞环涓嶅惈澧炲 ?肩 锛岄攢鍞殑鍚屾椂缁撹浆閿?鍞垚鏈紝 2019 骞 ?2 鏈堝彂鐢熷涓嬩笟鍔 細锛?/font1 锛 ?鏃紝鍚戜箼浼佷笟閿?鍞瓵浜 搧锛屽敭浠蜂负80涓囧厓锛屾垚鏈 ?0 涓囧厓锛岃揣宸插彂鍑猴紝宸插紑鍑哄鍊肩涓撶敤鍙戠锛岃揣娆惧皻鏈敹鍒帮紝鍚堝悓娉槑鐜伴噾鎶樻墸鏉 欢锛 ?/10 銆 ?/20 銆丯 /30 锛岃 绠楃幇閲戞姌鎵笉鑰冭檻澧炲?肩銆?鏃紝涔欎紒涓氫粯娓呰揣娆撅紝娆鹃宸叉敹瀛橀摱琛屻?锛?

29、/font2锛 ?鏃紝鐢摱琛屽瓨娆炬敮浠樼鐞嗛儴闂笟鍔嫑寰呰垂0.5涓囧厓锛岄摱琛屾壙鍏戞墜缁垂 2.2涓囧厓銆 ?#160;锛?/font3锛 ?5 鏃紝鍚戜笝浼佷笟閿 ?鍞瓸浜 搧锛屽敭浠蜂负350 涓囧厓锛岀敱浜庢垚鎵归攢鍞 紝缁欎簣4%鍟嗕笟鎶樻墸骞跺紑鍑哄鍊肩涓撶敤鍙戠锛岃揣娆惧皻鏈敹鍒帮紝璇壒浜 搧鎴愭湰240 涓囧厓銆 ?#160;锛?/font4锛 ?0 鏃紝鐢变簬鍙戣揣閿欒锛屼竵鍏徃瑕佹眰閫 ?鍥炰笂鏈 ?5 鏃攢鍞殑 20浠禖浜 搧锛岄攢鍞崟浠 ?涓囧厓锛屽崟浣嶆垚鏈?涓囧厓锛岄攢鍞敹鍏 ?0 涓囧厓宸茬 璁叆璐紝鎴愭湰涓婃湀宸茬粨杞紝璇紒涓氬悓鎰忛?璐 紝寮 ?鍏风孩瀛楀

30、彂绁紝閫 ?鍥炰骇鍝佸凡鍏簱涓旀墜缁凡鍔炴竻銆 ?锛?/font5锛 ?0 鏃紝閿 ?鍞潗鏂欙紝鍞环涓 ?60 涓囧厓锛屾椤瑰凡鏀跺瓨閾惰锛岃 鏉愭枡鎴愭湰145 涓囧厓锛屽凡璁彁璺屼环鍑嗗2 涓囧厓銆 ?锛?/font6锛 ?0 鏃紝瀹為檯鏀跺埌缁忚惀绉熷嚭鐢熶骇璁惧鏈湀绉熼噾 30 涓囧厓锛屾湀鎶樻棫棰 ?0 涓囧厓銆 ?瑕佹眰锛氭牴鎹笂杩拌祫鏂欙紝鍥炵瓟涓嬪垪绗紙 1 锛夛綖锛 ?锛夐銆?锛?/font1 锛夋牴鎹祫鏂欙紙 1锛夊拰锛 ?锛夛紝浼氳澶勭悊姝 鐨勬槸锛堛 ?锛夈 ?/spanA.30 鏃紝纭鍏朵粬涓氬姟鏀跺叆10 涓囧厓B.30 鏃紝纭鍏朵粬涓氬姟鏀跺叆30 涓囧厓C.1

31、鏃紝纭涓昏惀涓氬姟鏀跺叆80 涓囧厓D.8 鏃紝纭璐姟璐圭敤 1.6 涓囧厓锛?/font2 锛夋牴鎹祫鏂欙紙 2锛夛紝浼氳澶勭悊姝 鐨勬槸锛堛 ?锛夈 ?/spanA.鏀粯涓氬姟鎷涘緟璐硅鍏鐞嗚垂鐢 ?B.鏀粯閾惰鎵垮厬鎵嬬画璐硅鍏储鍔 垂鐢 ?C.鏀粯涓氬姟鎷涘緟璐硅鍏攢鍞垂鐢 ?D.鏀粯閾惰鎵垮厬鎵嬬画璐硅鍏 鐞嗚垂鐢 ?锛?/font3 锛夋牴鎹祫鏂欙紙 3锛夛紝浼氳澶勭悊姝 鐨勬槸锛堛 ?锛夈 ?/spanA.纭涓昏惀涓氬姟鏀跺叆350涓囧厓B.纭澧炲 ?肩 閿 ?椤圭 棰 ?3.68 涓囧厓C.纭涓昏惀涓氬姟鏀跺叆336 涓囧厓D.纭澧炲 ?肩 閿 ?椤圭 棰 ?5.5 涓囧厓锛?

32、/font4 锛夋牴鎹祫鏂欙紙4 锛夛紝浼氳澶勭悊姝 鐨勬槸锛堛 ?锛夈 ?/spanA.鍐插噺閿 ?椤圭 棰 ?.2 涓囧厓B.鍐插噺涓昏惀涓氬姟鎴愭湰20涓囧厓C.鍐插噺涓昏惀涓氬姟鏀跺叆40涓囧厓D.鍐插噺搴撳瓨鍟嗗搧20 涓囧厓锛?/font5 锛夋牴鎹祫鏂欙紙5 锛夛紝浼氳澶勭悊姝 鐨勬槸锛堛 ?锛夈 ?/spanA.鍊燂細閾惰瀛樻180.8銆 ?銆 ?璐凤細鍏朵粬涓氬姟鏀跺叆160銆 ?銆 ?銆 ?銆 ?搴斾氦绋庤垂 搴斾氦澧炲 ?肩 锛堥攢椤圭 棰濓級 20.8B.鍊燂細涓昏惀涓氬姟鎴愭湰銆?銆 ?145銆 ?銆 ?璐凤細鍘熸潗鏂欍 ?銆 ?銆 ?銆 ?銆 ? 銆 ?145 C.

33、鍊燂細鍏朵粬涓氬姟鎴愭湰銆 ?銆 ?143銆 ?銆 ?瀛樿揣璺屼环鍑嗗銆 ?銆 ? 2銆 ?銆 ?璐凤細鍘熸潗鏂欍 ?銆 ?銆 ?銆 ?銆 ?銆? 145 D.鍊燂細閾惰 瀛樻 180.8銆 ?銆 ?璐凤細涓昏惀涓氬姟鏀跺叆160銆 ?銆 ?銆 ?銆 ? 搴斾氦绋庤垂 搴斾氦澧炲 ?肩锛堥攢椤圭 棰濓級 20.8绛旀閮垎涓?銆佸崟椤归 ?夋嫨棰 ?/font1.銆 ?/font 姝 绛旀銆 ?/fontD銆?/font 绛旀瑙瀽 銆戠煭鏈熷 ?熸璁彁鍒伅鏃讹紝鍊熻“璐姟璐圭敤 ”绉戠洰锛岃捶璁?#8220; 搴斾粯鍒伅 ”绉戠洰锛屾墍浠湰棰樿鎻愮煭鏈熷 ?熸鍒伅鏃跺簲璇鍏 ?#8220;搴斾粯

34、鍒伅 ”绉戠洰鐨勮捶鏂广?/span銆愯棰橀拡瀵 ?/font “鐭湡鍊熸”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font2.銆 ?/span 姝 绛旀銆 ?/fontB銆?/font 绛旀瑙瀽 銆戝 ?熸鍒伅閲囩敤棰勬彁鏂瑰紡锛屾墍浠湀鏈璁埄鎭垂鐢 ?備細璁 鐞嗗涓嬶細鍊燂細璐 姟璐圭敤1 000銆?銆 ?璐凤細搴斾粯鍒伅1 000鍊燂細鐭湡鍊熸200 000銆?銆 ?搴斾粯鍒伅銆 ? 2 000銆?銆 ?璐凤細閾惰瀛樻銆?202 000銆愯棰橀拡瀵 ?/font “鐭湡鍊熸”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font3.銆 ?/span 姝 绛旀銆 ?/fontD銆?/font 绛旀 瑙瀽 銆戝 鏋滄槸鍟

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36、旀敹璐”绉戠洰璐锋柟鏍哥畻銆 ?/span銆愯 棰橀拡瀵 ?/font “棰勬敹璐”鐭瘑鐐硅繘琛岃 ?冩牳銆 ?/font6.銆 ?/span 姝 绛旀 銆 ?/fontA銆?/font 绛旀 瑙瀽 銆戦 ?夐 A 锛屽簲浠樼鍏寘瑁呯墿鐨勭閲戦 ? 氳繃 “鍏朵粬搴斾粯娆?#8221; 绉戠洰鏍哥畻锛涢?夐 B 锛屽簲浠樼幇閲戣偂鍒 ? 氳繃 “搴斾粯鑲 埄 ”绉戠洰鏍哥畻锛涢?夐 C 锛屽簲浜暀鑲茶垂闄勫姞閫氳繃“搴斾氦绋庤垂 ”绉戠洰鏍哥畻锛涢 ?夐 D 锛屽簲浠樼殑璐揣娆惧簲璇 ?氳繃 “搴斾粯璐”绉戠洰鏍哥畻銆?/span銆愯棰橀拡瀵 ?/font “鍏朵粬搴斾粯娆?#8221;鐭瘑鐐

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38、殑宸祫绛夎柂閰腑锛屼笉蹇呴澶栦綔鐩稿簲鐨勮处鍔 鐞嗭紱閫夐 B 锛岀梾鍋囨湡闂寸殑宸祫灞炰簬闈炵疮绉甫钖己鍕紱閫夐 D 锛屼紒涓氬簲褰撳绱 甯柂缂哄嫟鍜岄潪绱甯柂缂哄嫟鍒嗗埆杩涜浼氳 澶勭悊銆?/span銆愯 棰橀拡瀵 ?/font “鑱屽伐钖叕姒傝堪 ”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font9.銆 ?/span 姝 绛旀 銆 ?/fontC銆?/font 绛旀瑙瀽 銆戜紒涓氫唬鎵殑鑱屽伐涓汉鎵 ?寰楃锛屼篃閫氳繃 “搴斾粯鑱屽伐钖叕 ”绉戠洰鏍哥畻銆 ?/span銆愯 棰橀拡瀵 ?/font “璐 竵鎬 亴宸柂閰 ?#8221; 鐭瘑鐐硅繘琛岃?冩牳銆 ?/font10.銆 ?/span 姝

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40、旀銆 ?/fontB銆?/font 绛旀瑙瀽 銆戜紒涓氬簲璇寜涓嶅惈绋庨攢鍞纭鏀跺叆锛屼笉鍚閿?鍞锛濆惈绋庨攢鍞锛忥紙 1 锛嬪緛鏀剁巼锛夛紳10 300锛忥紙 1 锛 ?锛咃級锛 ?0 000 锛堝厓锛夈 ?/span銆愯棰橀拡瀵 ?/font “灏忚 妯撼绋庝汉澧炲?肩澶勭悊 ”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font13.銆 ?/span 姝 绛旀銆 ?/fontB銆?/font 绛旀瑙瀽 銆戝 鎵樺姞宸墿璧勬敹鍥炲悗鐩存帴鐢簬閿?鍞殑锛屽叾鎵 ?璐熸媴鐨勬秷璐圭搴旇鍏 鎵樺姞宸墿璧勬垚鏈紱濡傛灉鏀跺洖鐨勫鎵樺姞宸墿璧勭敤浜庤繛缁敓浜 簲绋庢秷璐瑰搧鐨勶紝搴斿皢鎵?璐熸媴鐨勬秷璐圭鍏堣鍏 ?

41、/font搴斾“氦绋庤垂搴斾氦娑堣垂绋 ?#8221;绉戠洰鐨勫 ? 熸柟锛屾寜瑙勫畾鐢互鎶垫墸鍔犲伐鐨勬秷璐瑰搧閿?鍞悗鎵 ?璐熸媴鐨勬秷璐圭銆 ?/span銆愯棰橀拡瀵 ?/font “娑堣垂绋庣殑璐姟澶勭悊”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font14.銆 ?/span 姝 绛旀銆 ?/fontC銆?/font 绛旀瑙瀽 銆戞寜瑙勫畾鎶靛噺鐨勫鍊肩搴旂撼绋庨锛屽簲鍊熻“搴斾氦绋庤垂搴斾氦澧炲 ?肩锛堝噺鍏嶇娆撅級 ”绉戠洰锛堟涓轰竴鑸撼绋庝汉鐨勫鐞嗭紝灏忚妯撼绋庝汉搴斿?熻“搴斾氦绋庤垂 搴斾氦澧炲 ?肩”绉戠洰锛夛紝璐疯“绠悊璐圭敤 ”绛夌鐩?/span銆愯棰橀拡瀵 ?/font “澧炲

42、?肩绋庢帶绯荤粺涓撶敤璁惧鍜屾妧鏈淮鎶垂鐢秹绋庡鐞?#8221; 鐭瘑鐐硅繘琛岃 ?冩牳銆 ?/font15.銆 ?/span 姝 绛旀銆 ?/fontD銆?/font 绛旀瑙瀽 銆戜細璁 鐞嗗涓嬶細4-5鏈堣鎻愬埄鎭椂锛 ?/span鍊燂細璐 姟璐圭敤锛 ?/font500 000 锛3%?25012銆?銆 ?璐凤細搴斾粯鍒伅1 2502018 骞 ?鏈 ?0 鏃紝璇紒涓氭敮浠樺?熸鍒伅鏃讹細鍊燂細搴斾粯鍒伅2 500銆?銆 ?璐姟璐圭敤1 250銆?銆 ?璐凤細閾惰瀛樻3 7506 鏈堜唤鍒伅褰撴湀鏈堟湯鏀 粯锛屼笉鐢 鎻愶紝鏀 粯鏃剁洿鎺 鍏 ?#8220;璐姟璐圭敤 ”绉戠洰锛屾墍浠

43、?#8220;搴斾粯鍒伅 ”绉戠洰瀵瑰簲鐨勯噾棰濆彧鏄 ?鏈堜唤鍜 ?鏈堜唤鐨勫埄鎭?/span銆愯棰橀拡瀵 ?/font “搴斾粯鍒伅 ”鐭瘑鐐硅繘琛岃16.銆 ?/span 姝 绛旀銆 ?/fontA銆?/font 绛旀瑙瀽 銆戝垎褰曞鐞嗭細?冩牳銆 ?/font鍊燂細搴斾粯鑱屽伐钖叕 113 000銆 ?銆 ?璐凤細涓昏惀涓氬姟鏀跺叆 100 000銆 ?銆 ?銆 ?銆?搴斾氦绋庤垂 搴斾氦澧炲 ?肩锛堥攢椤圭 棰濓級 13 000鍊燂細涓昏惀涓氬姟鎴愭湰75 000銆 ?銆 ?璐凤細搴撳瓨鍟嗗搧75 000銆愯棰橀拡瀵 ?/font “闈炶揣甯佹 ? 亴宸柂閰 ?#8221; 鐭瘑鐐硅

44、繘琛岃17.銆 ?/span 姝 绛旀銆 ?/fontC銆?/font 绛旀瑙瀽 銆戜竴鑸撼绋庝汉閲囩敤鐨勭鐜囧垎涓?/font13?冩牳銆 ?/font锛呫 ?锛呫 ?锛呭拰闆剁鐜囥?/span銆愯棰橀拡瀵 ?/font“搴斾氦绋庤垂鍙婂鍊肩姒傝堪 ”鐭瘑鐐硅繘琛岃?冩牳銆?/font18.銆 ?/span 姝 绛旀銆 ?/fontB銆?/font 绛旀瑙瀽 銆戣繍杈撳姵鍔殑浠锋鏄惈绋庣殑锛岃杩涜浠风鍒嗙锛屽啀璁畻鐩稿簲鐨勫鍊肩锛屽嵆 763 000/ 锛 ?+9%锛 ?#215;9%=63 000锛堝厓锛夈 ?/span銆愯棰橀拡瀵 ?/font “閿? 鍞笟鍔殑澧炲 ?肩澶勭悊 ”鐭瘑鐐

45、硅繘琛岃 ?冩牳銆 ?/font19.銆 ?/span 姝 绛旀銆 ?/fontD銆?/font 绛旀瑙瀽 銆戝厤绋庡啘浜 搧鏈韩浠锋涓笉鍚鍊肩锛屼絾鍥藉涓轰簡榧撳姳杩欑鏀惰喘琛屼负锛岃瀹氫紒涓氬彲浠寜9%鐨勬墸闄巼鏉绠楀 鍊肩杩涜鎶垫墸锛岃繖閲岀殑9锛呮槸鎵櫎鐜囷紝涓嶆槸鐪熸鐨勫鍊肩绋庣巼锛屽洜姝绠楄繃绋嬫槸锛 ?50 000 锛?锛 ?%锛夛紳 864 500 锛堝厓锛夈 ?/span銆愯棰橀拡瀵 ?/font “澧炲 ?肩鏍哥畻绉戠洰璁剧疆銆佷竴鑸撼绋庝汉鍙栧緱璧勪骇銆佹帴鍙楀姵鍔垨鏈嶅姟澧炲?肩澶勭悊 ”鐭瘑鐐硅繘琛岃 ?冩牳銆 ?/font20.銆 ?/span 姝 绛旀銆 ?/fo

46、ntA銆?/font 绛旀瑙瀽 銆戞湰棰樿 ?冩牳澧炲 ?肩鐨勫鐞嗐 ?傛寜鐓 幇琛岃瀹氾紝寤虹瓚鐗睘浜庡鍊肩绾崇鑼冨洿锛屽洜姝竴鑸撼绋庝汉浼佷笟涓哄缓閫犱粨搴撹?岃喘杩涚殑宸鐗祫锛屾墍鏀粯鐨勫鍊肩棰濅竴鑸彲浠姷鎵紝涓 渶璁叆宸 鐗祫鎴愭湰銆?/font銆愯棰橀拡瀵 ?/font “澧炲 ?肩鏍哥畻绉戠洰璁剧疆銆佷竴鑸撼绋庝汉鍙栧緱璧勪骇銆佹帴鍙楀姵鍔垨鏈嶅姟澧炲?肩澶勭悊 ”鐭瘑鐐硅繘琛岃 ?冩牳銆 ?/font21.銆 ?/span 姝 绛旀銆 ?/fontA銆?/font 绛旀瑙瀽 銆戣浆璁噾铻嶅晢鍝佸簲浜鍊肩锛濓紙 206 000锛?00 000锛?锛?锛?%锛 ?#215;6%锛 ?

47、 000 锛堝厓锛夈 ?浼氳鍒嗗綍涓 ?/font鍊燂細搴斾氦绋庤垂 杞閲戣瀺鍟嗗搧搴斾氦澧炲?肩6 000銆 ?銆 ?璐凤細鎶曡祫鏀剁泭6 000銆愯棰橀拡瀵 ?/font “宸寰佺鐨勮处鍔 鐞 ?#8221; 鐭瘑鐐硅繘琛岃?冩牳銆 ?/font22.銆 ?/span 姝 绛旀銆 ?/fontD銆?/font 绛旀 瑙瀽 銆戜紒涓氫氦绾崇殑鍗拌姳绋庝笉闇?瑕侀 璁 簲浜暟鐨勭閲戯紝涓 ?氳繃 “搴斾氦绋庤垂 ”绉戠洰鏍哥畻銆 ?/span銆愯棰橀拡瀵 ?/font “鍏朵粬搴斾氦绋庤垂”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font浜屻 ?佸 椤归 ?夋嫨棰 ?/font23.銆 ?/span 姝

48、绛旀銆 ?/fontBD銆?/font 绛旀 瑙瀽 銆戝晢涓氭眹绁寘鎷摱琛屾壙鍏戞眹绁拰鍟嗕笟鎵垮厬姹囩锛屾棤鍔涙敮浠樼殑鍟嗕笟鎵垮厬姹囩璁叆搴斾粯璐锛岄摱琛屾壙鍏戞眹绁鍏煭鏈熷 ?熸銆?/font銆愯棰橀拡瀵 ?/font “搴斾粯绁嵁 ”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font24.銆 ?/span 姝 绛旀銆 ?/fontACD銆?/font 绛旀 瑙瀽 銆戠幇閲戞姌鎵笉褰卞搷搴斾粯璐鐨勫叆璐噾棰濓紝鐜伴噾鎶樻墸鍦疄闄呭彂鐢熸椂璁板叆“璐姟璐圭敤 ”绉戠洰銆 ?/span銆愯棰橀拡瀵 ?/font “搴斾粯璐”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font25.銆 ?/span 姝 绛旀銆 ?/fon

49、tABC銆?/font 绛旀 瑙瀽 銆戞湰棰樿 ?冩牳璁彁鍒伅鐨勫鐞嗐 ?傜 寤烘湡闂寸殑闀挎湡鍊熸鍒伅涓嶇 鍚堣祫鏈寲鏉 欢鐨勫簲璁板叆 “绠悊璐圭敤 ”绉戠洰锛岀鍚堣祫鏈寲鏉 欢鐨勫簲璇鍏浉鍏宠祫浜垚鏈?/span銆愯棰橀拡瀵 ?/font “搴斾粯鍒伅 ”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font26.銆 ?/span 姝 绛旀銆 ?/fontBD銆?/font 绛旀 瑙瀽 銆戦 ?夐 A 褰垚鐨勫簲浠樺 ?哄埜鏄竴椤归暱鏈熻礋鍊猴紱閫夐B 锛岃鍏簲浠樿处娆炬牳绠楋紱閫夐C 锛屽浜庤偂绁偂鍒紝钁簨浼氬喅璁垎閰嶈偂绁偂鍒椂涓嶅仛璐姟澶勭悊銆傞?夐 D 涓氬姟鐨勫彂鐢熼渶瑕佸 ?熻“鍒鼎鍒嗛厤 ”

50、绉戠洰锛岃捶璁 ?#8220;搴斾粯鑲 埄”绉戠洰锛岃礋鍊哄拰鎵?鏈夎 ?呮潈鐩婂悓鏃跺彉鍔 ?/span銆愯棰橀拡瀵 ?/font “搴斾粯鑲 埄 ”鐭瘑鐐硅繘琛岃 ?冩牳銆 ?/font27.銆 ?/span 姝 绛旀銆 ?/fontABCD銆?/font 绛旀 瑙瀽 銆 ?/font銆愯棰橀拡瀵 ?/font “璐 竵鎬 亴宸柂閰 ?#8221; 鐭瘑鐐硅繘琛岃?冩牳銆 ?/font28.銆 ?/span 姝 绛旀銆 ?/fontABC銆?/font 绛旀 瑙瀽 銆 ?/font搴斾“氦绋庤垂 ”绉戠洰锛屽鏋滃嚭鐜板 ?熸柟浣欓锛屽弽鏄犱紒涓氬浜垨灏氭湭鎶垫墸鐨勭璐广 ?/span銆愯棰

51、橀拡瀵 ?/font “搴斾氦绋庤垂鍙婂鍊肩姒傝堪 ”鐭瘑鐐硅繘琛岃 ?冩牳銆 ?/font29.銆 ?/span 姝 绛旀銆 ?/fontBD銆?/font 绛旀 瑙瀽 銆戦 ?夐 A 锛屽睘浜庡鍊肩搴旂椤圭洰锛岄鐢嚜浜 骇鍝佸缓閫犲姙鍏鎸夋垚鏈环璁 叆鍦缓宸 锛屼笉闇 ?瑕佽 ?冭檻澧炲 ?肩锛涢?夐 BD 锛屼负瑙嗗悓閿 ?鍞涓猴紝鍥犺 ?屽簲璁 鍊肩閿?椤圭棰濓紱閫夐 C 锛屽師鏉愭枡鍙戠敓鑷劧鐏惧 鎹熷锛屽師澧炲?肩绋庨 浠嶅厑璁告姷鎵紝涓 渶瑕佽浆鍑猴紝涔熸棤闇?纭澧炲 ?肩閿?椤圭棰濄 ?/span銆愯 棰橀拡瀵 ?/font “澧炲 ?肩鏍哥畻绉戠洰璁剧疆銆佷竴鑸撼绋庝汉鍙栧緱

52、璧勪骇銆佹帴鍙楀姵鍔垨鏈嶅姟澧炲?肩澶勭悊 ”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font30.銆 ?/span 姝 绛旀銆 ?/fontBD銆?/font 绛旀瑙瀽 銆戜紒涓氬皢鑷骇鎴栧鎵樺姞宸殑璐墿鐢簬闆嗕綋绂忓埄鎴栦釜浜烘秷璐癸紝灏嗚嚜浜?佸鎵樺姞宸垨璐拱鐨勮揣鐗綔涓烘姇璧勩 ?佸垎閰嶇粰鑲 笢銆佽禒閫佷粬浜虹瓑锛屽簲瑙嗗悓閿?鍞绠椾氦绾冲鍊肩锛屽 ?熻 “搴斾粯鑲 埄 ”銆 ?#8220;钀笟澶栨敮鍑 ?#8221; 绛夌 鐩紝璐疯“搴斾氦绋庤垂 搴斾氦澧炲 ?肩锛堥攢椤圭棰濓級 ”绉戠洰绛夈 ?傛寜鐓 渶鏂扮殑澧炲?肩娉曡瀹氾紝鍔炲叕妤笺?佸巶鎴跨瓑灞炰簬澧炲?肩绾崇鑼冨洿锛屼笉鍐嶆槸闈炲簲

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54、銆戜紒涓氬彂鐢熺浉鍏虫垚鏈垂鐢厑璁告墸鍑忛攢鍞鐨勶紝鍙戠敓鎴愭湰璐圭敤鏃讹紝鎸夊簲浠樻垨瀹為檯鏀粯鐨勯噾棰濓紝鍊熻“涓昏惀涓氬姟鎴愭湰”銆?#8220; 宸 鏂藉伐 ”绛夌鐩紝璐疯“搴斾粯璐”銆 ?#8220;搴斾粯绁嵁 ”銆 ?#8220;閾惰 瀛樻 ”绛夌鐩 ?/span銆愯棰橀拡瀵 ?/font “宸寰佺鐨勮处鍔 鐞 ?#8221; 鐭瘑鐐硅繘琛岃?冩牳銆 ?/font33.銆 ?/span 姝 绛旀銆 ?/fontBC銆?/font 绛旀 瑙瀽 銆戞湰棰樿 ?冩牳绋庤垂瀵硅揣鐗垚鏈殑褰卞搷銆傜璁喘涔板悎鍚岀即绾崇殑鍗拌姳绋庡簲璁叆绋庨噾鍙婇檮鍔狅紱涓鸿喘鍏揣鐗敮浠樼殑杩愭潅璐瑰簲璁叆鎵

55、?璐揣鐗垚鏈紱杩涘彛鍟嗗搧鏀粯鐨勫叧绋庡簲璁 叆杩涘彛鍟嗗搧鐨勬垚鏈紱璐 繘鏈烘璁惧 鏀粯鐨勫鍊肩鍙互鎶垫墸锛屼笉璁 叆璐 墿鐨勫彇寰楁垚鏈?/ font銆愯棰橀拡瀵 ?/font “鍏朵粬搴斾氦绋庤垂”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font34.銆 ?/span 姝 绛旀銆 ?/fontCD銆?/font 绛旀 瑙瀽 銆戞湰棰樿 ?冩牳浠庨噺瀹氶寰佹敹鏂规硶銆傞噰鐢粠閲忓畾棰濊寰佺殑娑堣垂绋庯紝鏍规嵁鎸夌娉曠瀹氱殑浼佷笟搴旂娑堣垂鍝佺殑鏁伴噺鍜屽崟浣嶅簲绋庢秷璐瑰搧搴旂即绾崇殑娑堣垂绋庤绠楃 瀹氥 ?/font銆愯棰橀拡瀵 ?/font “搴斾氦娑堣垂绋庢杩?#8221; 鐭瘑鐐硅繘琛岃?冩牳

56、銆 ?/font35.銆 ?/span 姝 绛旀銆 ?/fontBD銆?/font 绛旀瑙瀽 銆戞湰棰樿 ?冩牳棰勬敹璐鐨勬湁鍏虫蹇点 ?/font棰勬“敹璐”绉戠洰鍊熸柟鐧昏浼佷笟鍚戣喘璐柟鍙戣揣鍚庡啿閿?鐨勯鏀惰处娆剧殑閲戦鍜岄 ?鍥炶喘璐 柟澶氫粯璐鐨勯噾棰濓紝璐锋柟鐧昏鍙戠敓鐨勯鏀惰处娆鹃噾棰濆拰璐揣鍗曚綅琛粯璐 鐨勯噾棰濄 ?/span銆愯棰橀拡瀵 ?/font “棰勬敹璐”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font36.銆 ?/span 姝 绛旀銆 ?/fontABD銆?/font 绛旀瑙瀽 銆戠敓浜儴闂汉鍛樼殑鑱屽伐钖叕锛屽簲鍊熻“鐢熶骇鎴愭湰”銆?#8220; 鍒堕 ?犺垂鐢 ?#8

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58、鐨勫埄娑垎閰嶆柟妗堢瀹氬垎閰嶇粰鎶曡祫鑰呯殑鐜伴噾鑲埄鎴栧埄娑 ?/font銆愯棰橀拡瀵 ?/font “搴斾粯鑲 埄 ”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font39.銆 ?/span 姝 绛旀銆 ?/fontY銆?/font 绛旀瑙瀽 銆 ?/font銆愯棰橀拡瀵 ?/font “鑱屽伐钖叕姒傝堪 ”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font40.銆 ?/span 姝 绛旀銆 ?/fontY銆?/font 绛旀瑙瀽 銆 ?/font銆愯棰橀拡瀵 ?/font “闈炶揣甯佹 ? 亴宸柂閰 ?璁惧畾鎻愬瓨璁垝鐨勬牳绠 ?#8221; 鐭瘑鐐硅繘琛岃 ?冩牳銆 ?/font41.銆 ?/span 姝 绛旀銆

59、 ?/fontY銆?/font 绛旀瑙瀽 銆 ?/font銆愯棰橀拡瀵 ?/font “璁惧畾鎻愬瓨璁垝鐨勬牳绠 ?#8221;鐭瘑鐐硅繘琛岃?冩牳銆 ?/font42.銆 ?/span 姝 绛旀銆 ?/fontY銆?/font 绛旀瑙瀽 銆 ?/font 搴斾“氦绋庤垂 ”绉戠洰璐锋柟鐧昏搴斾氦绾崇殑鍚勭绋庤垂绛夛紝鍊熸柟鐧昏瀹為檯浜撼鐨勭璐癸紝鏈熸湯浣欓涓 ?鑸湪璐锋柟锛屽弽鏄犱紒涓氬皻鏈氦绾崇殑绋庤垂锛屾湡鏈綑棰濆鍦 ?熸柟锛屽弽鏄犱紒涓氬浜垨灏氭湭鎶垫墸鐨勭璐广?/span銆愯 棰橀拡瀵 ?/font “搴斾氦绋庤垂鍙婂鍊肩姒傝堪 ”鐭瘑鐐硅繘琛岃 ?冩牳銆 ?/font43.銆 ?/

60、span 姝 绛旀銆 ?/fontY銆?/font 绛旀瑙瀽 銆 ?/font銆愯 棰橀拡瀵 ?/font “澧炲 ?肩鏍哥畻绉戠洰璁剧疆銆佷竴鑸撼绋庝汉鍙栧緱璧勪骇銆佹帴鍙楀姵鍔垨鏈嶅姟澧炲 ?肩澶勭悊 ”鐭瘑鐐硅繘琛岃?冩牳銆 ?/font44.銆 ?/span 姝 绛旀銆 ?/fontY銆?/font 绛旀瑙瀽 銆 ?/font銆愯 棰橀拡瀵 ?/font “浜撼澧炲 ? 肩銆佽浆鍑哄浜 ?佹湭浜鍊肩”鐭瘑鐐硅繘琛岃 ?冩牳銆 ?/font45.銆 ?/span 姝 绛旀銆 ?/fontN銆?/font 绛旀瑙瀽 銆戝皬瑙勬 绾崇浜洪攢鍞揣鐗环鏍奸 ?氬父涓哄惈绋庝环锛岄渶瑕佽繕鍘熶负涓