A. 1 bag rice B.4 bag rice C.3 bag rice D.2/3 bag rice
Analysis: 1 sheep's social labor productivity has increased by 2 times, indicating that the value of sheep has decreased by 2 times on the original basis, and the social labor productivity of rice has remained unchanged, indicating that the value of rice has remained unchanged, so 1 sheep = 2/3 bags of rice. The correct answer is D.
Note: it has increased by 2 times, that is, by 3 times. It has doubled, that is, it has increased by 1 times, which is twice the original.
Example 2(200 1 Guangdong political volume, Henan volume 18) In commodity production, the value of commodities is inversely proportional to social labor productivity. Therefore, the higher the productivity of social labor, the value of unit goods created by the same labor at the same time is the total value of goods.
A. bigger is bigger. B. smaller is bigger. C. smaller is the same. D. bigger is the same.
Answer: c
Example 3 (Guangdong Zongjuan 13, 2005) If the socially necessary labor time for producing a pair of leather shoes is 4 hours, it will be sold to 60 yuan. A producer takes the lead in doubling labor productivity. Under the condition of other production conditions unchanged, he produced the same leather shoes in four hours, and the proceeds after the sale were
A.30 yuan B.60 yuan C.90 yuan D. 120 yuan
Answer: d
Example 4 (Sichuan Wenzong, Volume 27, 2006) Hisense Group has invested 654.38+0.5 billion yuan in technology research and development for more than ten years. Focusing on improving labor productivity, it independently developed the first high-definition and high-quality digital video media chip in China, reaching the international advanced level and taking the lead in breaking foreign monopoly. This shows that if commodity producers take the lead in improving technology and equipment and improving labor productivity, they will produce at the same time.
A. When the unit commodity value increases and the total commodity value increases, the exchange profit will increase.
B. If the unit commodity value decreases and the total commodity value remains unchanged, the exchange profit will increase.
C. If the unit commodity value remains unchanged and the total commodity value increases, the exchange profit will increase.
D. If the unit commodity value decreases and the total commodity value increases, the exchange profit will increase.
Answer: c
Example 5 (24, 2007, National Class II Comprehensive Paper) assumes that the socially necessary labor time for producing a commodity A is 2 hours, and the value is 40 yuan. If the individual labor time of producer A is 1 hour, then the total use value, total exchange value and unit commodity value produced by A within 4 hours are respectively
a . 2 80 40 b . 2 40 20 c . 4 80 20d . 4 160 40
Answer: d
Example 6(2007 National I Comprehensive Volume 13) Suppose that the socially necessary labor time for producing 1g gold last year was eight times that for producing 1g silver, and five A commodities = 2g gold. If the labor productivity of gold production in the whole society increases by 1 times this year, then the prices of five A commodities are expressed in silver as follows.
A.4g b.8g c. 16g D.32
Answer: c
Note: The social productivity of silver has not changed, 5A commodity = 2g gold = 16g silver.
Example 7 (Guangdong Wenji 1, 2008) The value of goods is determined by the socially necessary labor time for producing the goods, and producers should get more profits.
A try to extend the personal labor time for producing this commodity.
C. try to extend the socially necessary labor time for producing this commodity.
Answer: b
Example 8 (Hainan College Entrance Examination 13, 2008) Enterprises should adopt advanced production technology in market competition and continuously improve labor productivity. this is because
A. the technical content of the product determines the price. B. Enterprises can reduce the necessary labor time by reducing labor consumption.
C. Reducing personal labor time can form a price advantage D. Adopting advanced technology can improve product quality and value.
Answer: c
Example 9 (Ningxia Wenzong 12, 2008) In 2007, a country produced m goods 10 billion pieces, with a total value of 10 billion yuan. If the number of workers engaged in the production of M commodities increases by 10% in 2008 and the social labor productivity increases by 20%, other conditions remain unchanged, the total value of M commodities in 2008 will be
A. 1 1 100 million B.12 billion C.13 billion D.13.2 billion.
A: A.
Analysis: The value formed after the number of workers increases by 10%: (1+ 1%) × 10 billion yuan/10 billion pieces =10 billion yuan.
Social labor productivity increased by 20%: the number of commodities increased, the unit price decreased, and the total value of commodities remained unchanged, still at 1 1 100 million yuan.
Example10 (Hainan College Entrance Examination 2, 2008) Suppose there are only two enterprises producing M goods in a certain country. In 2007, the output of enterprise A was 654.38+10,000 pieces, and the production time of each commodity was 6 hours. The output of enterprise B is 80,000 pieces, and the production time of each commodity is 654.38+00 hours. If the labor productivity of enterprise A is increased by 20% in 2008, other conditions remain unchanged, the socially necessary labor time of M commodity in 2008 is
A.5 hours B.7 hours C.7.5 hours D.8 hours
Answer: b
Analysis: The total labor volume of the two enterprises in 2007:10× 6+8×10 =10.4 million hours = the total labor volume of the two enterprises in 2008.
In 2008, Enterprise A: labor productivity increased by 20% Output:10+10× 20% =120,000 pieces Enterprise B: Output: 80,000 pieces.
The amount of labor consumed for each commodity is 140÷( 12+8)=7 hours.
Example11(25,2008, National Literature Synthesis) Suppose that in 2007, the value of one unit m of goods in a certain country was expressed as 15 yuan in the currency of that country. If in 2008, the social labor productivity of producing M commodities increases by 50%, and the monetary value of the country decreases (depreciates) by 20%, then the value of one unit of M commodities in 2008 will be expressed in monetary terms as follows, other conditions being unchanged.
A 12 yuan b 12.5 yuan c 18 yuan d 18.75 yuan.
Answer: b
Analysis: 2007: 1 commodity unit price 15 yuan, total 15 yuan.
2008: 1.5, unit price of goods 10 yuan, total amount 15 yuan (social labor productivity increased by 50%).
2007: 65,438+00 yuan currency-goods worth 65,438+00 yuan.
2008: 10 yuan currency ── 10×( 1-20%)= 8 yuan-valued goods (currency depreciated by 20%).
12.5 yuan currency-goods with value 10 yuan.
1 unit m value of goods
1 unit m commodity price
N times generating m
Quantity of goods
N times of production
total value
In 2007
15 yuan
15 yuan
1 unit
15 yuan
the year of 2008
10 yuan
12.5 yuan
1.5 unit
15 yuan
Example 12 (Sichuan Wenzong 24, 2008) Suppose that a country produced 10 billion pieces of M commodities in 2007, and the unit commodity price was 10 yuan, and the total value and price of M commodities were 10 billion yuan. If in 2008, the number of workers engaged in M commodities increased by 10%, and the social labor productivity increased by 10%, other conditions being unchanged, the total value and total price of M commodities in 2008 were respectively
A.10 billion yuan and 1 10 billion yuan B. 1 10 billion yuan and10 billion yuan.
C. 1 1 billion yuan and 12 1 billion yuan D. 12 1 billion yuan and10/billion yuan.
Answer: c
Analysis: 2007: 65.438+0 billion pieces, unit price 65.438+00 yuan, total value 65.438+0 billion yuan, total price 65.438+0 billion yuan.
In 2008, the number of workers increased by 10%:10/100 million pieces (10× 10%), and the unit price of goods was lower than10 yuan.
Total value 1 1 billion yuan (100+100×10%), total price 1 1 billion yuan (1/kloc)
Social labor productivity growth 10%:12.1000000 pieces (1+1×10%), and the unit price of commodities is lower than10%.
Price 10 yuan, total value 1 1 100 million yuan, total price 12 1 100 million yuan (12/100 million pieces × 10 yuan).
Quantity of goods
Unit commodity
magnitude of value
Unit commodity
price
commodity value
gross capacity
price of commodities
gross capacity
In 2007
10
10
10
100
100
Increase labor 10%
1 1
Unchanged
Unchanged
1 10
1 10
Improve labor productivity 10%
12. 1
decrease
Unchanged
1 10
12 1
Example 13 (2008 Jing Wen zong 33) In 2006, the value of a commodity was 1 yuan. In 2007, the social labor productivity of producing this commodity increased by 25%. Other things being equal, the value of this commodity is
A.0.75 yuan B.0.80 yuan C.0.85 D. 1.25 yuan.
Answer: b
Analysis: Assuming that the time spent on producing goods in one year is t and the quantity is 1, then the total value of goods in 2006 =1×/kloc-0 /× t = t.
Total merchandise value in 2007 = (1+25%) ××× t = t (other things being equal) X = 0.8 yuan.
Example 1. A country has 100000000000000 pieces of goods on sale, with an average price of10 yuan. According to estimates, it was circulated five times every 1 yuan in that year, and the amount of money needed for circulation in this country was _ _ _ _ _ _ _ _ _ _ _. At that time, the government actually issued 400 billion yuan of banknotes, and at this time it was 65,438. The following answers are correct.
A. 0.25 decline in purchasing power in 2000 B. 0.5 inflation in 2000
C.2000 2 paper currency appreciation D.2000 0.5 purchasing power enhancement
Analysis: the formula of the amount of money needed for circulation: the amount of money needed for circulation = the total price of goods/the number of times of currency circulation = (the number of goods for sale x the price level of goods)/the number of times of currency circulation. According to this formula, the amount of currency to be circulated this year is (1000x10)/5 = 200 billion yuan. The actual amount of paper money issued this year is 400 billion, which is twice the amount of money actually needed, so it will lead to the depreciation of paper money, rising prices and inflation. At this time, the purchasing power of 1 yuan is only equivalent to 2000/4000 = 0.5 yuan. The correct answer to this question is B.
Example 2 (Guangdong political volume, 10, 2004) On the premise that the amount of money needed for commodity circulation remains unchanged, the number of times of money circulation is the same as that of the number of times of money circulation.
A. the quantity of goods for sale is inversely proportional. B. the price level of commodities is inversely proportional.
C. the total price of goods is in direct proportion. D. the value of money itself is directly proportional.
Answer: c
Example 3 (Sichuan Wenzong Volume 26, 2007) Last year, the total commodity price of a country was 16 trillion yuan, and the amount of money needed in circulation was 2 trillion yuan. If the national total commodity price rises by 10% this year and other conditions remain unchanged, theoretically, the amount of money needed in circulation this year is:
A. 1.8 trillion yuan B.2 trillion yuan C.2.2 trillion yuan D.2.4 trillion yuan.
Answer: c
Analysis: Currency circulation times = 16/2 = 8 times. Total commodity price =16× (1+10%) =17.6 trillion yuan.
The amount of money needed in circulation = 17.6/8 = 2.2 trillion yuan.
Example 4 (Hainan Zhengjuan 1, 2008) The actual amount of money needed in the process of commodity circulation is dominated by the law of money circulation. The amount of money needed for circulation in a certain period of time.
(1) is proportional to the monetary value; ② It is inversely proportional to the velocity of money circulation; ③ It is inversely proportional to the commodity price level; (4) is proportional to the number of goods in circulation.
A.①② B.②③ C.②④ D.③④
Example 1 A works in a state-owned enterprise with an annual salary of 40,000 yuan; A works part-time in a private enterprise in his spare time, with an annual salary of 6.5438+0 million yuan; A will get a year-end dividend of 10000 yuan when buying shares. A renting a house with an annual income of 654.38 million yuan. One year's labor income is _ _. ( )
A.4000 yuan, B.5000 yuan, C.6000 yuan, D.7000 yuan.
Analysis: The key to solve this problem is to grasp the "labor income", that is, the income obtained by paying labor. In the test questions, A's annual salary is labor income, that is, 4+1= 50,000 yuan. A's dividend income and rental income belong to non-labor income. The correct answer to this question is B.
Example 2 An employee works in a foreign-funded enterprise with an annual salary of 50,000 yuan; Part-time job in private enterprises in spare time, with an annual salary of 20 thousand yuan; Buying stocks, the dividend at the end of the year is 6,543,800 yuan+0,000 yuan; Rental housing, annual income of 20 thousand yuan. The annual labor income of employees is
A.65438+ 10 million yuan b, 0.9 million yuan C.8,000 yuan D.7,000 yuan.
Answer: d
Example 3 An employee works in a foreign company with an annual salary of 50,000 yuan; Part-time job in private enterprises in spare time, with an annual salary of 20 thousand yuan; Buying stocks, the dividend at the end of the year is 6,543,800 yuan+0,000 yuan; Rental housing, annual income of 20 thousand yuan. The distribution of employees' annual income by production factors is
A. 65438+ ten thousand yuan B.9000 yuan C.8000 yuan D.7000 yuan
A: A.
Example 1. A liquor group co., Ltd. issued 72 million A shares, with the forecast earnings per share of 0.48 yuan, the issue price of 7.34 yuan, the opening price on the first day of listing 16.5 yuan, the highest price 17 yuan and the closing price 15.2 yuan. The annual interest rate of bank deposits that year was 4%. So the following answers are given.
(1) If 100 original shares are all sold at the highest price on the first day of listing, you can make a profit of _ _ _ _, with a total income of _ _ _ _.
A.966 yuan 1700 yuan B. 1200 yuan 966 yuan C.48 yuan 1200 yuan D.786 yuan 48 yuan.
A: A.
Analysis: Profit = (17-7.34) ×100 = 966 (yuan) Total income = 7.34 ×100+966 =1700 (yuan).
(2) If there are no other factors, the price of buying 100 shares in that year is
A. 12 yuan B. 1200 yuan C.48 yuan D.4800 yuan.
Answer: b
Analysis: 0.48/4%× 100= 1200.
(3) If the par value of each share is 7.34 yuan, and it is estimated that the dividend per share will be 4.8% every year, then one year later, the price of 100 shares will be
A.724 Yuan B. 1650 yuan C. 1520 yuan D.88 1 Yuan.
A: A.
Analysis: (7.34× 4.8%)/4 %×100 ≈ 881
Example 2. (Guangdong Government Volume 9,2004) The listed circulation of a stock is 20 million shares. When the expected dividend is 0.4 yuan, the market price of the stock is 20 yuan. If the bank interest rate increases by 2%, when the expected dividend is 0.6 yuan, the market price of the stock is
15 yuan B.20 yuan C.30 yuan D.40 yuan
A: A.
Analysis: 20 = 0.4/x x = 2% y = 0.6/(2%+2%) =15.
Example 3. (25, National Volume II, 2006) The par value of the stock W is 1 yuan, and it is expected that the dividend will be 5% after one year, and the annual interest rate of bank deposits will be 4% in the same period. 1. If an investor buys a stock W for 65,438+00,000 yuan, theoretically, the maximum number of stocks W that can be purchased is
A. 12500 B. 10000 C.8000 D.7500.
Answer: c
Analysis: Stock price = 1× 5%/4% = 1.25 yuan.
Example 4. (Sichuan Wenzong Volume No.24, 2006) Someone holds 1 1,000 shares, with a par value of 1 1,000 yuan per share and an expected dividend yield of 3%. Other things being equal, the bank deposit interest rate was lowered from 2.5% to 2% in the same period.
A. appreciation of 35,000 yuan B. appreciation of 30,000 yuan C. depreciation of 25,000 yuan D. depreciation of 20,000 yuan
Answer: b
Analysis: (1000×100× 3%)/2%-(1000×100× 3%)/2.5% = 3000× 0.5%/5% = 3000× 3%
Example 1. The following conditions show that the economic benefits of an enterprise are improved: ① an enterprise occupies funds of 1 10,000 yuan and gains of 400,000 yuan; After this year's expansion, the funds rose to 6.5438+0.5 million yuan, with a profit of 600,000 yuan; (2) The scale of enterprise investment decreases 1/2, and the total profit decreases1/3; ③ The capital occupied by enterprises is 20% less than before, and the total profit remains unchanged; ④ The scale of the enterprise has been expanded by 10 times, and the profit has also been increased by 10 times.
a、①② B、①④ C、②③ D、②④
Analysis: The key to solve this problem lies in mastering the relationship between economic benefits and profits of enterprises. The economic benefit of an enterprise is expressed by the formula: economic benefit = GDP/ production cost. The profit of an enterprise is expressed by the formula: profit = GDP- production cost. It can be concluded that economic benefit = GDP/ production cost = (production cost+profit)/production cost = 1+ profit/production cost. It can be seen that whether the economic benefits of enterprises are improved depends not only on whether the profits are increased, but also on the ratio of profits to production costs. If the increase of profit exceeds the increase of production cost, it shows that the economic benefit of the enterprise has improved; On the contrary, it shows that the economic benefits of enterprises have declined; If the growth rates of the two are consistent, it means that the economic benefits of the enterprise remain unchanged. According to this analysis, ① the profit and production cost of the project 1 increase by 50%, so the economic benefit remains unchanged; (2) Both the enterprise scale and the project profit have decreased, but the latter is not as big as the former, indicating that the economic benefits have improved; (3) The investment decreased, but the total profit did not change, which is also a concrete manifestation of the improvement of economic benefits of enterprises; (4) The economic benefits of the enterprise in this project remain unchanged. Therefore, the correct answer to this question is C.
Understanding: Sometimes complex numbers should be visualized into concise language, and sometimes abstract and difficult language should be materialized into intuitive numbers. For example, in option 4, the scale and profit are multiplied by 10, and the value of this score has not changed, thus indicating that its economic benefits have not changed.
Example 2: Among the following options, () can explain the improvement of economic benefits of enterprises.
A. An enterprise made a profit of 50 million yuan in the previous year, but now its cost has increased by 1 times, and its annual profit is 1 100 million yuan.
B, the total cost is reduced by 80% and the total profit is reduced by 30%.
C, the total cost increased by 60%, and the total profit increased by 10%.
D, the investment scale is expanded by 20%, and the profit is increased by 15%.
Analysis: According to this analysis, in item A, the profit and production cost of the enterprise have increased by 1 times, and the growth rate is the same, so the economic benefit remains unchanged. In item B, assume that the economic benefit of the enterprise before the change is 1+a/b, and the economic benefit of the enterprise after the change is1+(0.7a/0.2b) =1+(3.5a/b), indicating that the economic benefit has been improved. In items C and D, the average increase of profit is less than the increase of cost, so the economic benefit of the enterprise is reduced. Therefore, the correct answer to this question is item B.
Example 1. The personal VAT rate is 17%. A factory buys a batch of silks (assuming that the producers of these silks are the first production link), and pays for the goods in 850 yuan. The value-added tax is 144.5 yuan. 10 days later, it was processed into silks and satins and sold to a shopping mall at 1500 yuan. Does the mall have to pay RMB _ _ _ _ for this?
a、 1 10.5 B、 16 10.5 C、255 D、 175.5
Analysis: the tax calculation method of value-added tax is: enterprise commodity sales × tax rate-tax paid in the previous link. Therefore, the value-added tax payable by this mall is: 1500 yuan×17%-144.5 =110.5 yuan. So the correct answer to this question is a.
Understanding: VAT should prevent a business amount from being taxed repeatedly, so the VAT already paid in the previous link will be deducted.
Example 2. If a clothing company buys the silks and satins in Example 7 from a shopping mall for 2000 yuan, how much value-added tax should the company pay for it? (1)
A, 229.5 yuan b, 85 yuan c, 195.5 yuan d, 340 yuan.
When a garment factory buys a piece of cloth, the payment includes the sales amount of the cloth in 850 yuan and the value-added tax of l 44.5 yuan (850 yuan×1.7% tax rate). The value-added tax paid by the textile factory and issued to the garment factory is 850 yuan, and the value-added tax is 144.5 yuan, totaling 994.5 yuan. The clothing factory processed this cloth into clothes and sold it to the store. The price is 1 500 yuan. The taxable amount of planting in garment factory is B.
A. 120 yuan B. 1 10 yuan, 5 yuan C.255 yuan D. 1 44.5 yuan.
B. According to the formula tax amount = (after value-added and before value-added) × tax rate, first calculate the value-added amount = 1500-850=650 (yuan), and then calculate the tax amount = 650x17% =10.5 (yuan).
Example 1. The original one-year time deposit is RMB 20,000, with the annual interest rate of 1.98% and the interest tax rate of 20%. After the state raised the bank deposit and loan interest rate, the one-year deposit interest rate was 2.25%, and the interest tax rate remained unchanged. Under the new interest rate system, Zhang will deposit RMB 20,000 in the bank, and he can get more interest after one year ().
A.90 yuan b. 79.2 yuan C.53.2 yuan D.43.2 yuan
Answer: d
Analysis: This question examines students' memory and application ability. To solve this problem, we should pay attention to the problem that you can get more interest after one year.
Calculation method: 20000× (2.25%-1.98% )× (1-20%) = 43.2 yuan.
Example 2. Suppose the depositor has a demand deposit of 50,000 yuan with an annual interest rate of 2.2% (interest tax rate is 5%), then the annual income of the depositor's demand deposit is
A 1045 yuan, b 511 100 yuan and d 50880 yuan.
A: A.
Example 3. Suppose the depositor has a demand deposit of 50,000 yuan with an annual interest rate of 2.2% (interest tax rate is 5%), then the principal and interest of the depositor's demand deposit for one year is
A. 1045 Yuan B.5100 Yuan C. 1 100 Yuan D.5 1045 Yuan.
Answer: d
With the development of China's market economy, residents' investment methods are increasingly diversified. If $6,543,800+is sold at the exchange rate of 7.70, RMB will be deposited in the bank for three years, with the annual interest rate of 4%, the interest tax rate of 20%, and the maturity principal and interest of the deposit will be
A 7392 yuan B 79464 yuan C 84392 yuan D 86240 yuan.
Answer: c
For example, exchange rate tables of RMB 1, 2005 1.5 and 2006 1.5.
dollar
euro
yen
Renminbi (RMB)
65438+200515 October
827.70
1047.6 1
7.73
65438+200615 October
827.65
1 1 14.74
8.0535
Other things being equal, the following graph reflecting the relationship between RMB value and foreign exchange rate is correct.
Analysis: Exchange rate is the exchange rate between two currencies. In China, 100 unit of foreign currency is usually used as the standard for converting into a certain amount of RMB. If 100 unit of foreign currency can be exchanged for more RMB, it means that the foreign exchange rate will rise and the RMB will depreciate; On the contrary, the foreign exchange rate fell and the RMB appreciated. Therefore, other things being equal, the value of RMB is inversely proportional to the foreign exchange rate, so the correct answer should be that item B is directly proportional, which means that the higher the value of RMB, the higher the foreign exchange rate; Item c is a quadratic function relationship; Item d is a graph of chord or cosine function.
Example 2. (25, 2005) Xiao Zhang once took a fancy to a small ornament with a price of Euro5 on the Internet. The exchange rate at that time was 1 euro = 10 yuan. A month later, the euro appreciated by 5%. At this time, Xiao Zhang bought this jewelry in RMB, 5 euros ×5%× 10 yuan.
A. overpay RMB 0.5 yuan B. underpay RMB 0.5 yuan.
C. Pay 2.5 yuan less and 2.5 yuan more.
Answer: d
Example 3. (Beijing Wenzong, Vol. 29, 2007) The reform of the financial system has made residents' financial management methods increasingly diversified. Xiaohua has RMB 7700. If the current exchange rate is US$ 65,438 +0 = 7.7 yuan RMB, the one-year deposit rate of RMB is 3%, and US$ 4%, it is estimated that RMB will appreciate to US$ 65,438 +0 = 7.5 yuan RMB after one year. Xiaohua's feasible best financial management method is as follows.
A. If you deposit in RMB, you will get 8 142 yuan one year later. B if you deposit in RMB, you will get 793 1 yuan after one year.
C. If you deposit in USD, you will get 1057 USD one year later. D. If you deposit in dollars, you will get 1040 dollars one year later.
Answer: b
Analysis: RMB deposit: 7700 yuan × 3%+7700 yuan = 793 1 yuan.
USD deposit: (7,700 yuan/7.7) × 4%+(7,700 yuan /7.7) = 1040 USD = 1040 × 7.5 yuan = 7,800 yuan.
Example 4. (Tianjin Wenzong Volume 26, 2008) Tianjin's "Clay Fighter Zhang" is vivid and lifelike, and is regarded as a wonderful work of national art, which is deeply loved by Chinese and foreign people. If the export price of a commodity expressed in RMB rises by 5%, the commodity will be denominated in US dollars after the depreciation of the US dollar, other conditions being unchanged.
A. the growth rate is less than 5%. Growth of more than 5%.
Answer: b
Example 5. (No.27, Tianjin Comprehensive Volume, 2008) An enterprise in China sold 6,543,800,000 pieces of goods in the international market at the price of 654.38+00 dollars, and the cost of producing the goods was 654.38+04 yuan. Assuming that the exchange rate on the settlement date is US$ 65,438+0 to 7 yuan RMB, the profit that the enterprise can obtain is RMB.
A.1400 million yuan B.56 million yuan C.70 million yuan D.98 million yuan
Answer: b
Analysis: profit = total revenue-cost =1million pieces × 10 USD× 7 yuan-1million pieces × 14 yuan = 56 million pieces.