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第 2 章 續百分法
【本章各練習均中英對照,以供參考。】
熱身練習
1. 把下列百分數轉換為小數。 1. Convert the following percentages into
(a) 15% decimals.
(b) 85% (a) 15%
(b) 85%
3 3
5. (a) 30 的 是多少? 5. (a) What is of 30?
4 4
7 7
(b) 200 的 是多少? (b) What is of 200?
5 5
2.2 數學新里程 中三上 — 初中附加練習
1 1
6. (a) a 的 是 12,求 a。 6. (a) of a is 12. Find a.
3 3
9 9
(b) b 的 是 27,求 b。 (b) of b is 27. Find b.
4 4
11. (a) 室 內 溫 度 由 20C 增 至 24C , 求 室 11. (a) The room temperature increases
內溫度的百分增加。 from 20C to 24C. Find the
percentage increase in the room
(b) 手 提 電 話 的 通 話 時 間 由 400 分 鐘 減
temperature.
至 350 分鐘,求通話時間的百分減少
(b) The airtime of a mobile phone
service plan decreases from
400 minutes to 350 minutes. Find the
percentage decrease in the airtime.
12. (a) 一對波鞋標價 $800,以七折售出。求 12. (a) A pair of running shoes with a
波鞋的售價。 marked price of $800 is sold at a
discount of 30%. Find the selling
(b) 志雲 以 $90 買一本以六折出售的參考 price of the pair of running shoes.
書。求參考書的標價。
(b) Clement paid $90 for a reference
book that was sold at a discount of
40%. Find the marked price of the
reference book.
第 2 章 續百分法 2.3
14. (a) 把 432.1 kg 捨入至最接近的 kg。 14. (a) Correct 432.1 kg to the nearest kg.
(b) 把 2.09 L 捨入至最接近的 L。 (b) Correct 2.09 L to the nearest L.
強化練習
【本部分為書中每個練習額外提供兩種不同的題目組合:「初級組合」和「高級組合」。同學可按其需要選擇完
成 其中一組 題目。】
練習 2A
初 級 組 合
程
度一
1. (a) 問 200 是 100 的
百分之
幾? 1. (a) What percentage of 100 is 200?
(b) 32 50 (b) What percentage of 50 is 32?
(c) 5 25 (c) What percentage of 25 is 5?
(d) 9 2 (d) What percentage of 2 is 9?
2. 求
下列各
題的新。 2. Find the new value for each of the
following.
(a) 50 增
加 20%
(a) 50 increases by 20%
練習 2A 初級
(b) 0.25 減
少 10%
(b) 0.25 decreases by 10%
組合
(c) 40 g 15%
(c) 40 g increases by 15%
(d) 160 km 20%
(d) 160 km decreases by 20%
3. 求
下列各
題的百
分變化
。 3. Find the percentage change in each of
the following.
(a) 40 變
成 120
(a) 40 changes to 120
(b) 100 70
(b) 100 changes to 70
(c) 72 g 135 g
(c) 72 g changes to 135 g
(d) 90 cm 81 cm
(d) 90 cm changes to 81 cm
2.4 數學新里程 中三上 — 初中附加練習
4. $98 000 $109 760 4. The annual salary of Matthew increases
from $98 000 to $109 760. Find the
percentage change in his annual salary.
13. 13. Find the new value for each of the
following.
(a) 360 25% 20%
(a) 360 decreases by 25%, and then
(b) 52 4% 25% increases by 20%.
(c) 100 10% 12% (b) 52 increases by 4%, and then
(d) 210 14% 50% increases by 25%.
(c) 100 increases by 10%, and then
練習 2A 初級
decreases by 12%.
組合
14. 14. Find the new value and the percentage
change in each of the following.
(a) 50 4% 10%
(a) 50 increases by 4%, and then
(b) 108 5% 100% increases by 10%.
(c) 400 5% 8% (b) 108 decreases by 5%, and then
(d) 84.5 20% 10% increases by 100%.
(c) 400 decreases by 5%, and then
decreases by 8%.
(d) 84.5 increases by 20%, and then
decreases by 10%.
15. x 25% 60% 825 x 15. If x increases by 25% and then decreases
by 60%, the new value is 825. Find the
value of x.
18. 一部手提電話的成本是 $1 900 ,店主按 18. The cost of a mobile phone is $1 900.
成本提高 40% 作為標價,然後以八折售出。 The shop owner sets the marked price at
40% above the cost. He then sells it at a
discount of 20%. Find the selling price
of the mobile phone.
19. 某型號
的 DVD 機於 2000 年
的售價為 $8 19. The selling price of a certain model of
300 DVD 機於
隨後兩
年的售
價分別
減少20% DVD player in year 2000 was $8 300. If
10% the selling price of the DVD player in
the following two years decreased by
練習 2A 初級
20. 10% 20. If the length of each side of a square
decreases by 10%, find the percentage
change in the area of the square.
高 級 組 合
1. (a) 1.4 3.5 1. (a) What percentage of 3.5 is 1.4?
(b) 25 16 (b) What percentage of 16 is 25?
人。求參加人數的百分變化。
24 last year to 30 this year. Find the
percentage change in the number of
participants.
12. 若 z 減少 40% ,然後增加 25%,問 z 的 12. If z decreases by 40% and then increases
百分變化是多少? by 25%, what is the percentage change
in z?
13. 一量杯內有 600 mL 的果汁。現倒去 10% 13. There was 600 mL of juice in a
的果汁,然後注入體積相等於量杯內餘 measuring cup. 10% of the juice was
下果汁的 30% 的水。 poured out and then water equivalent to
30% of the volume of the remaining
(a) 求最後量杯內果汁的體積。 juice in the cup was added.
(b) 問 量 杯 內 果 汁 體 積 的 百 分 變 化 是 多 (a) Find the volume of the juice in the
少? cup finally.
(b) What is the percentage change in the
volume of the juice in the cup?
程度二
15. 如果梯形的上底和下底均增加 20%,其 15. If both the upper base and the lower
高卻減少 15%,求梯形面積的百分變化。 base of a trapezium increase by 20%,
and its height decreases by 15%, find the
percentage change in the area of the
trapezium.
20. 嘉豪 預算以 $100 購買 20 杯每杯售 $5 的 20. Kevin plans to spend $100 on 20 cups of
雪糕。現時,超級市場大減價,所有貨 ice-cream at $5 each. A supermarket
品一律以九折出售。若嘉豪 多購買 10% offers a sale where all products are sold
的雪糕,問 $100 足夠支付嗎?如足夠, at a discount of 10%. Is $100 enough to
buy 10% more cups of ice-cream now?
可找回多少?否則,尚欠多少?
If it is enough, how much will be the
change? Otherwise, how much more
money is required?
22. 媽媽於零食店購買 300 g 的糖果,每 100 22. Mother bought 300 g of candies from a
g 的售價是 $8。若糖果每 100 g 的售價減 candy shop at $8 per 100 g. If the selling
少 x%,並且她多買 15% 的糖果,則購買 price of each 100 g of candies decreased
糖果的金額增加 3.5%。求 x 的值。 by x%, mother would buy 15% more of
candies and pay 3.5% more. Find the
value of x.
2.12 數學新里程 中三上 — 初中附加練習
24. 某店售賣果汁和咖啡,其中一杯果汁售 24. A shop sells fruit juice and iced coffee at
$18 和一杯咖啡售 $25。 $18 and $25 each glass respectively.
(a) 若 該 店 於 星 期 一 售 出 304 杯 果 汁 和 (a) If 304 glasses of fruit juice and
552 杯咖啡,求星期一的收入。 552 glasses of iced coffee were sold
on Monday, find the daily income.
(b) 若 該 店 於 星 期 一 售 出 的 果 汁 數 量 和
(b) If the number of glasses of fruit
咖啡數量較於星期日售出的分別少 juice and iced coffee sold on
5% 和多 15%, Monday were 5% less and 15% more
(i) 分別求該店於星期日售出的果汁 than those on Sunday respectively,
數量和咖啡數量。 (i) find the respective number of
(ii) 求該店由星期日至星期一的收入 glasses of fruit juice and iced
之百分變化,準確至 3 位有效數 coffee sold on Sunday.
字。 (ii) find the percentage change in the
daily income from Sunday to
Monday, correct to 3 significant
figures.
第 2 章 續百分法 2.13
25. (a) 某 MP3 機 三 個 月 前 的 售 價 是 25. (a) The selling price of a MP3 player
$1 080 , 其 原 料 費 和 人 工 費 分 別 是 was $1 080 three months ago where
$200 和 $350。問該 MP3 機的利潤是 the material costs and labour costs
多少? were $200 and $350 respectively.
What is the profit of the MP3
(b) 現時該 MP3 機的原料費和人工費分 player?
別減少 30% 和增加 10%,而售價 則 (b) Due to the decrease of material costs
減少 $100。
練習 2A 高級
of the MP3 player by 30% and
(i) 問該 MP3 機現時的利潤是多少? increase of labour costs by 10%, the
組合
selling price of the MP3 player
(ii) 求該 MP3 機在過去三個月內,其 decreases by $100 now.
利潤的百分變化,準確至小數點
(i) What is the present profit
後兩個位。
obtained from the MP3 player?
(ii) Find the percentage change in
the profit obtained from the MP3
player over the past three
months, correct to 2 decimal
places.
練習 2B
練習 2B 初級
初 級 組 合
組合
程
度一
1. 完
成下表
。 1. Complete the following table.
1 1
3. 以年利率 1.2% 把 $15 000 存款 1 年, 3. $15 000 is deposited for 1 years at an
2 2
求單利息。 interest rate of 1.2% p.a. Find the simple
interest.
2.14 數學新里程 中三上 — 初中附加練習
程度二
9. 永 利 以年利率 4% 把一筆款項存入銀行, 9. Leslie deposits some money in a bank at
以單利息計算,半年可得利息 $450。 an interest rate of 4% p.a. After half a
(a) 問永 利 的存款是多少? year, he will earn $450 simple interest.
(b) 若把年利率調高 0.5%,而存款額和 (a) How much does Leslie deposit in the
存款期保持不變,求永利 可得的單 bank initially?
利息。 (b) If the interest rate p.a. increases by
0.5% but the principal and the
saving time remain unchanged, find
the simple interest earned by Leslie.
10. 若年利率由 6% 減至 4%,何 先生每年少 10. If the interest rate p.a. decreases from
收單利息 $240。問他的本金是多少? 6% to 4%, Mr. Ho will get $240 less on
simple interest each year. What is his
principal?
第 2 章 續百分法 2.15
11. 俊龍 從銀行 A 以年利率 3% 借款$3 000, 11. Juno borrowed $3 000 from bank A at an
並從銀行 B 以年利率 5% 借款$1 000。求 interest rate of 3% p.a. He also borrowed
俊龍 2 年後應繳付的總單利息。 $1 000 from bank B at an interest rate of
5% p.a. Find the total simple interest
Juno paid after 2 years.
12. 志 堅 把 $50 000 存入西北銀 行 3 個月,以 12. Kim deposited $50 000 in the Bank of
單利息計算,年利率 3%。 Northwest for 3 months at an interest
(a) 求 3 個月後志 堅可得的本利和。 rate of 3% p.a. on simple interest.
(b) 存款期屆滿,志 堅 將 (a) 小題中所得 (a) Find the amount Kim got after
練習 2B 初級
本利和提出,然後存入富源銀 行 3 個 3 months.
組合
高 級 組 合
程
度一
1 1
1. 以年利率 4% 把 $4 500 存款 1 年, 1. $4 500 is deposited for 1 years at an
2 2
求
單利息
。 interest rate of 4% p.a. Find the simple
interest.
interest.
3. 陳 先生
把一筆款項存入銀
行,以單利
息計算
,年利
率是1.8%。
若 10 年
後 3. Mr. Chan deposits some money in a bank
可
得利息$33 300,求存
款的金
額。 at an interest rate of 1.8% p.a. If he
earns $33 300 simple interest after
10 years, find the amount he deposited
in the bank initially.
2.16 數學新里程 中三上 — 初中附加練習
4. 黎 先
生把$45 000 存
入某銀 行口
,
以
單
利
息計
算
,年
利率2.7%
4. Mr. Lai deposits $45 000 into a bank
需
時多久才
可得本
利和$49 050 account at an interest rate of 2.7% p.a.
on simple interest. How long does it take
for his account balance to reach
$49 050?
5. 文 新 $12 000 3 $765 5. Wilson deposited $12 000 in a bank for
3 years and he got $765 simple interest.
Find the interest rate p.a.
6. 張 $1 000 2 A提供的年利率為 6. Mr. Cheung would like to deposit $1 000
3% B 的 年 利 率 則 為 1.2% in a bank for 2 years. Bank A offers an
按單利息 先生把該筆款
計算,問 項存入銀行 A interest rate of 3% p.a. and Bank B
B 多
得利息多 少
? offers an interest rate of 1.2% p.a. How
much more simple interest will he earn
if the principal is deposited in Bank A
instead of Bank B?
程
度二
7. 若年利率為 5% ,以單利息計算 3 年後可得本利和 7. If simple interest is calculated at an
練習 2B 高級
8. 2.5% 存
款4 $845。 8. Interest rate is 2.5% p.a., saving time is
4 years and simple interest obtained is
(a) 求
本金
$845.
(b) 若本金增加 4% ,存款期縮短 (a) Find the principal.
12.5%,
而年利
率不變
,求所
得的單利
息。
(b) If the principal increases by 4% and
the saving time decreases by 12.5%,
find the simple interest with the
interest rate unchanged.
11. 慧 琪 把$750 存入銀行 r% 。若年利率增至 11. Vicki deposits $750 in a bank. The
5%3 年
後可多
得單利息$45, 求r 的。 simple interest is calculated at an
interest rate of r% p.a. If the interest rate
increases to 5% p.a., she will get $45
more on simple interest after 3 years.
Find the value of r.
(d) 若轉向一
間銀行借款,年利率改為 (c) What is the percentage of interest in
組合
13. 鳳 儀 的月薪是 $15 000 。在每月月初,會 13. The monthly salary of Zoe is $15 000. At
將
上一個
月剩餘
的金錢
存入銀
行。下
表是今
年首三個月的開支記錄。 the beginning of each month, she will
deposit in a bank the amount of salary
she left in the previous month. The
following table shows the expenditure of
Zoe in the first three months of this year.
月份 一月 二月 三月
Month January February March
開支 $11 400 $9 975 $10 236
Expenditure
2.18 數學新里程 中三上 — 初中附加練習
(b) 銀行會在每月月尾以年利率 5% 計算 (b) The bank pays Zoe the interest at the
組合
練習 2C
【本練習中,如有需要,答案準確至最接近的元。】
初 級 組 合
程
度一
1. 已
知每半
年計算
複利息
一次,
試完成
下表。 1. Given that the interest rate is
compounded half-yearly, complete the
following table.
每期利率
年利率 存款期 ( 年) 期數
Interest rate per
Interest rate p.a. Time (year) Number of periods
period
1
6% 4
2
練習 2C 初級
2% 24
組合
$25 000 3% 5
練習 2C 初級
組合
2 years.
組合
程度二
2.20 數學新里程 中三上 — 初中附加練習
10. 倩 晴 把 $400 000 存入銀行,為期 3 年, 10. Elsie deposits $400 000 in a bank for
每年計算複利息一次。首年的年利率是 3 years and the interest is compounded
1%,然後每年增加 0.25%。 yearly. The interest rate for the first year
(a) 試分別求第 2 年和第 3 年的年利率。 is 1% p.a. and it increases by 0.25%
each year.
(b) 求該 3 年的總利息。
(a) Find the respective interest rates p.a.
for the 2nd year and the 3rd year.
(b) Find the total interest after 3 years.
練習 2C 高級
組合
高 級 組 合
程
度一
1. 已
知每半
年計算
複利息
一次,
試完成
下表。 1. Given that the interest rate is
compounded half-yearly, complete the
following table.
年利率 每期利率 期數
本金 存款期 ( 年) 本利和
Interest rate Interest rate Number of
Principal Time (year) Amount
p.a. per period periods
$6 000 2% 4
$15 000 5% 4
練習 2C 高級
1
$30 000 3% 1
組合
程度二
6. 剛 智 將 $80 000 存入銀行,每 3 個月計算 6. Ricky deposits $80 000 in a bank. The
複利息一次,存款半年後可得利息 interest is compounded quarterly and an
$2 418。求年利率。 interest of $2 418 will be earned after
half a year. Find the interest rate p.a.
10. 李 先生打算將 $15 000 存入銀行,為期 4 10. Mr. Lee is going to deposit $15 000 in a
年。他從各銀行收集得下列三項計劃以 bank for 4 years. The following three
作參考。 plans are gathered for reference.
計劃 年利率 利息計算方法
Plan Interest rate p.a. Calculation of interest
練習 2C 高級
每月計算複利息一次
A 4.56%
練習 2D 初級
首 3 年 4.5%,然後每年 5% 每半年計算複利息一次
B
4.5% for the first 3 years, and 5% for the following years Interest compounded half-yearly
首年 4%,然後每年增加 0.5% 每年計算複利息一次
C
4% for the first year, and increases by 0.5% each year Interest compounded yearly
(a) 按計劃 A 於 4 年後所得的利息是多少? (a) What is the interest he will get from
(b) (i) 按 計 劃 B 首 3 年 所 得 的 本 利 和 plan A after 4 years?
是多少? (b) (i) How much will he get in the first
(ii) 按 計 劃 B 於 4 年 後 所 得 的 利 息 3 years from plan B?
是多少? (ii) What is the interest he will get
(c) (i) 試分別求計劃 C 第 2 年、第 3 年 from plan B after 4 years?
和第 4 年的年利率。 (c) (i) Find the respective interest rates
(ii) 按計劃 C 於 4 年後所得的利息是 p.a. for the 2nd year, the 3rd year
多少? and the 4th year from plan C.
(d) 問 李 先 生 應 選 擇 哪 一 項 計 劃 才 可 獲 (ii) What is the interest he will get
得最高利息? from plan C after 4 years?
(d) Which plan should Mr. Lee choose in
order to earn the maximum interest?
練習 2D
初 級 組 合
第 2 章 續百分法 2.23
1. 200 000 1. The population of a city is 200 000 this
10% 5 year. If the population of the city
increases by 10% each year, find its
population after 5 years.
1.5%
accumulated at present. If the amount of
組合
程度二
8. 兩年前,路線 A 小巴平均每天有 20 000 8. Two years ago, there were on average
名乘客。若過去兩年該路線的小巴平均每 20 000 passengers taking a minibus of
天乘客數目每半年增加 10%,求現時路 route A each day. If the average number
線 A 小巴的平均每天乘客數目。 of passengers each day has increased by
10% every half year for the past two
years, find the present average number
of passengers taking the minibus of
route A each day.
高 級 組 合
程
度一
1. 某時裝店於 2001 年的營業額是 1. A boutique had a turnover of $2 100 000
$2 100 000。
若該時
裝店的
營業額每
年增加12%,
求該時
裝店於2004 in year 2001. Given that the turnover of
the boutique has increased by 12% each
year since year 2001, find the turnover
of the boutique in year 2004.
練習 2D 高級
組合
第 2 章 續百分法 2.25
5. 10 年前,
於第三季入住 某酒店的 日本 遊 5. 10 years ago, there were 21 000 tourists
客有21 000 名。過去 10 from Japan stayed in a hotel in the third
每年減少2% 遊
客人 數 較 10 quarter. For the past 10 years, the
前同期減
少了多少(答
? 案準確至 最接近
的整數 。 ) number of tourists from Japan stayed in
the hotel in the third quarter has
decreased by 2% each year. How many
less tourists from Japan stayed in the
hotel in the third quarter this year in
comparison with those during the same
period 10 years ago? (Correct your
answer to the nearest integer.)
程
度二
6. 某 部 暖 爐 能 將 室 溫
度 5 分鐘提高
每 6. A heater can raise the temperature of a
12% 。若現時室 的溫度為
12C,問 30 room by 12% every 5 minutes. If the
分鐘後室內的溫度是多少?(答案準確至 temperature of a room is 12C now, what
最接近的 C。) is the temperature of the room after
30 minutes? (Correct your answer to the
nearest C.)
2.26 數學新里程 中三上 — 初中附加練習
10. 一款手錶在 1997 年的價值為 $9 600,每 10. The value of a watch was $9 600 in year
年按固定的率增長。在 1999 年該款手錶 1997 and its value has increased at a
升值至 $13 824。 fixed rate each year. In year 1999, the
value of the watch increased to $13 824.
(a) 求該款手錶價值每年的增長率。
(a) Find the growth rate of the value of
(b) 假 設 該 款 手 錶 價 值 的 增 長 率 保 持 不 the watch.
變,求它在 2001 年的價值。 (b) Suppose the growth rate of the value
(c) 若從 2002 年起,該款手錶轉為每年 of the watch remains unchanged,
折舊 25%,求它在 2005 年的價值。 find its value in year 2001.
(d) 求由 1997 年至 2005 年,該款手錶價 (c) If the value of the watch has
值的百分變化。 depreciated by 25% each year
starting from year 2002, find its
value in year 2005.
(d) Find the percentage change in the
value of the watch between years
1997 and 2005.
練習 2E
第 2 章 續百分法 2.27
2004/2005 年度差餉、物業稅和利得稅的徵收率
Rates for rates, property tax and profits tax
for 2004/2005
項目 徵收率
Item Rate
差餉 5%
Rates
物業稅 16%
Property tax
利得稅 非有限公司 16%
Profits tax Unlimited companies
有限公司
17.5%
Limited companies
初 級 組 合
程
度一
1. 根
據下列
各應課
差餉租,
求各物業全年應繳的差餉。 1. According to each of the following
(a) $84 200 rateable values of properties, find the
annual rates payable.
(b) $264 800
(a) $84 200
(b) $264 800
2. 根
據下列
各應課
差餉租,
求各物業每季應繳的差餉。 2. According to each of the following
(a) $66 000 rateable values of properties, find the
quarterly rates payable.
練習 2E 初級
3. 根
據下列
各全年
租金收
入,求
各物業
業主應
繳的物
業。 3. According to each of the following
(a) $90 000 annual rental income derived by the
owners of properties, find the property
(b) $144 000 tax payable.
(a) $90 000
(b) $144 000
2.28 數學新里程 中三上 — 初中附加練習
7. 2004/2005 5% 7. It is known that the rates percentage
2004/2005 $5 480 charge of a shop for 2004/2005 was 5%.
If the annual rates of a shop for
2004/2005 was $5 480, what was its
rateable value?
練習 2E 初級
$480 000 ,開支是 $260 000 for 2004/2005 was $480 000 and its
operating expenses were $260 000. Find
組合
the profits tax payable.
11. 2004/2005 年度須繳付 $840 11. A limited company had to pay the
000 利 得。已 知其開支是
$3 600 000 profits tax of $840 000 for 2004/2005. It
is known that its operating expenses
were $3 600 000. Find the gross profit
of the company.
高 級 組 合
1. 1. According to each of the following
(a) $38 400 rateable values of properties, find the
quarterly rates payable.
(b) $76 000
(a) $38 400
(b) $76 000
tax payable.
(a) $60 000
(b) $96 000
4. 下
列是一
些有限
公司在2004/2005 所
得的純
利,求
各公司
應繳的
利得。
4. The following were the net profits of
(a) $35 000 000 some limited companies for 2004/2005.
Find the profits tax payable for each
(b) $8 930 000 company.
(a) $35 000 000
(b) $8 930 000
程
度二
5. 2003/2004 年 度 繳 交 $3 840 5. The annual rates payable by Miss Ho for
2004 4 ( 2004/2005 ) her old flat for 2003/2004 were $3 840.
$88 320 Miss Ho moved to a new flat in April of
2004 (i.e. the first day of the financial
(a) 2004/2005 year 2004/2005), the rateable value of
(b) new flat was $88 320.
(a) What were the annual rates payable
by Miss Ho for the new flat for
2004/2005?
(b) Find the percentage change in the
annual rates payable by Miss Ho.
練習 2E 高級
組合
10. 2004/2005 10 10. For 2004/2005, Mr. Li rented his flat out
練習 2E 高級
2F
2.32 數學新里程 中三上 — 初中附加練習
2004/2005 年度薪俸稅免稅額
Salaries Tax Allowances for 2004/2005
基本免稅額 (1)
$100 000
Basic allowance (1)
已婚人士免稅額 (2) $200 000
Married person’s allowance (2)
子女免稅額
Child allowance
第一名及第二名子女 (每名計算) $30 000
For each of the 1st and 2nd child
第三名至第九名子女 (每名計算) $30 000
For each of the 3rd to 9th child
供養兄弟姊妹免稅額 (每名計算) $30 000
Dependent brother/sister allowance (per person)
供養父母 / 祖父母或外祖父母免稅額 (3) (每名計算) $30 000
Dependent parent/grandparent allowance (3) (per person)
額外供養父母 / 祖父母或外祖父母免稅額 (4) (每名計算) $30 000
Additional dependent parent/grandparent allowance (4) (per person)
單親免稅額 $100 000
Single parent allowance
傷殘受養人免稅額 (每名計算) $60 000
Disabled dependent allowance (per person)
註 : (1) 單身人士或選擇分開評稅的已婚人士。
Notes: (1) For a single person or a married couple who choose to be assessed
separately.
(2) 選擇合併評稅的已婚人士及其配偶。
(2) Joint assessment for a married couple.
(3) 年齡六十歲或以上人士。
(3) 60 years old or above.
(4) 與納稅人同住的受養父母 / 祖父母或外祖父母。
(4) Dependent parents/grandparents living with the taxpayer.
第 2 章 續百分法 2.33
2004/2005 年度薪俸稅稅率
Salaries Tax Rate for 2004/2005
應課稅入息實額 稅率 稅款
Net chargeable income Rate Tax
最初的 $30 000 2% $600
On the first $30 000
其次的 $30 000 8% $2 400
On the next $30 000
其次的 $30 000 14% $4 200
On the next $30 000
餘額 20%
Remainder
註 : 徵收的稅款不應超過總入息淨額的 16% 。
Note: Tax charged shall not exceed the standard rate (16%) of tax applied to the
net total income without allowance.
初 級 組 合
程
度一
1. 若 陳 先 生 在 2004/2005 年 度 的 應 課 入 1.實
息 If 額
the為
net chargeable income of Mr. Chan
$58 000,
求 先
生應繳
的薪俸。
for 2004/2005 was $58 000, find the
salaries tax payable of Mr. Chan.
3. 求
下列人
士在 2004/2005 年
度可獲
得的免額。 3. Find the allowances for 2004/2005 for
the following people.
(a) 一
單身人
士:需
供養一
名弟弟
。
(a) A single person who supported a
(b) 一對夫婦:選擇合併評,需供養年逾六十的非同住父 brother.
母。
(b) A couple who supported 2 dependent
parents over 60 years old and elected
the joint assessment.
2.34 數學新里程 中三上 — 初中附加練習
4. 求
下列人
士在2004/2005 年
度的應
課入 息實額。
4. Find the net chargeable income for
2004/2005 of the following people.
(a) 一單身人士:全年收入為 (a) A single person who had a total
$120 000,
不需要
供養父
母。 income of $120 000 and did not
support any member of his family.
(b) 一對夫婦:選擇合併評 ,全年收入為$335 000 ,並需供養
(b) A couple who had a total income of
年逾
六十的 同住父母。
$335 000 and lived with 2 dependent
parents over 60 years old, and they
elected the joint assessment.
養親
屬的情
況。若
他們選
擇合併
評,
求應繳的薪俸。 couple (suppose they have elected the
組合
程
度二
7. 陳先 生 和 他 太 太 在 2004/2005 7. The salaries of Mr. Chan and his wife for
收 入 分 $1 別 000
為 000 $440 000 2004/2005 were $1 000 000 and
$440 000 respectively. If they elected
the joint assessment, find their salaries
tax payable.
高 級 組 合
第 2 章 續百分法 2.35
程
度一
1. 容 小姐在 2004/2005 年度的應課入
息
實
額 $30
為 1. If the net chargeable income of
600 ,問應 繳多少款?
Miss Yung for 2004/2005 was $30 600,
what was her salaries tax payable?
2. 2004/2005 年
度可獲
得的免額。 2. Find the allowances for 2004/2005 for
the following people.
(a) 一單身人士:需供養年逾六十 的非同住外祖
母
和兩名
妹妹。 (a) A single person who supported a
grandmother over 60 years old and
(b) 一對夫婦:選擇合併評,需供養年
逾六十的傷殘同住 2 sisters.
(b) A couple who lived with a disable d
father over 60 years old and had
練習 2F 高級
assessment.
2.36 數學新里程 中三上 — 初中附加練習
6. 若 黎先生在 2004/2005 年度
應繳交 $1 000 6. If the salaries tax payable by Mr. Lai for
款,
問他的
應課入 息實額是多少
? 2004/2005 was $1 000, what was his net
chargeable income?
7. 惠 美 2004/2005 年 度首 5個月
的月薪
是 7. The monthly salary of Tammy in the first
$18 000 , 其後用
的
公司將的
月薪調高 5 months of 2004/2005 was $18 000.
5% 。若 是一名單身人士,需供養年逾六 Thereafter, her monthly salary increased
十的 同住父親及祖母,求應 繳 的薪俸。
by 5%. If Tammy was single and lived
with her father and grandmother who
were over 60 years old, find her salaries
tax payable.
本
章測驗 (時
限: 1小
時 )
甲部 (1) [每題 3 分]
1. 家 遠 的數學考試分數由上學期的 56 分增 1. The mathematics examination marks of
至下學期的 63 分。求家遠 數學考試分數 Robbie increased from 56 in the first
的百分變化。 term to 63 in the second term. Find the
percentage change in the mathematics
examination marks.
2. 陳 先生購買一輛價值 $65 000 的電單車。 2. Mr. Chan buys a motorcycle at $65 000.
該電單車的折舊率是每年 15%,求 3 年 The depreciation rate of the motorcycle
後的價值。(答案準確至最接近的元。) is 15% each year. Find the values of the
motorcycle after 3 years. (Correct your
answer to the nearest dollar.)
第 2 章 續百分法 2.37
4. 淑 芬 把 $19 200 存入銀行,年利率 3%, 4. Fiona deposits $19 200 in a bank for two
為期兩年半,每半年計算複利息一次。 and a half years at an interest rate of 3%
問期滿後她可得的利息是多少? (答案準 p.a. compounded half-yearly. What is the
確至小數點後兩個位。) interest earned by Fiona? (Correct your
answer to 2 decimal places.)
甲部 (2) [每題 6 分 ]
乙部
11. 在 2004/2005 年 度 李先 生 和他 太 太的 月 11. The respective monthly salaries of Mr.
薪分別是 $36 000 和 $18 000,2004 年年 Lee and his wife for 2004/2005 were
終他們分別多獲發相等於一個月月薪的 $36 000 and $18 000. At the end of year
獎賞。他們育有兩名子女,並需要供養與 2004, each of them was paid one more
month of salary. They had two children
李 先生同住的六十八歲父親。
and lived with Mr. Lee’s 68-year-old
(a) 若 他 們 選 擇 合 併 評 稅 , 求 他 們 的 應 father.
繳稅款。 (4 分 ) (a) If they elected the joint assessment,
(b) 若 他 們 選 擇 分 開 評 稅 , 其 中 李先 生 find their salaries tax payable.
申索供養子女和父親的免稅額,求 (4 marks)
他們二人應繳稅款的總金額。 (b) If they chose to be assessed
(6 分 ) separately where the child and
dependent parent allowances would
(c) 哪 一 種 方 法 , 合 併 評 稅 或 分 開 評 稅 ,
be claimed by Mr. Lee, find their
可繳交較少的稅款?求節省的稅款 salaries tax payable. (6 marks)
金額。 (3 分 )
(c) Which of the methods above, joint
assessment or separate assessment,
would allow them to pay less
salaries tax? (3 marks)
第 2 章 續百分法 2.39
多項選擇題 [每題 3 分]
12. 某班有 36 名學生,其中 12 名是男生。問 12. There are 36 students in a class of which
女生佔全班學生的百分之幾? 12 of them are boys. What percentage of
students are girls?
1
A. 33 % 1
3 A. 33 %
3
B. 50%
B. 50%
2
C. 66 % 2
3 C. 66 %
3
D. 75% □ D. 75% □
15. 某地區的人口為 640 000 人。該地區每年 15. The population of a district is 640 000.
的出生率為 2.5%,而死亡率則為 1.4%。 The birth rate of that district is 2.5%
求三年後該地區的人口,準確至 3 位有 each year and the death rate is 1.4%.
效數字。 Find the population of that district after
3 years, correct to 3 significant figures.
A. 661 000 人
A. 661 000
B. 667 000 人
B. 667 000
C. 689 000 人
C. 689 000
D. 718 000 人 □ D. 718 000 □
2.40 數學新里程 中三上 — 初中附加練習
16. 一部機器現值 $24 500。若該機器每年的 16. The value of a machine is $24 500 at
折舊率是 30%,求 2 年前該機器的價值。 present. If the depreciation rate of the
machine is 30% each year, find the value
A. $45 000 of the machine 2 years ago.
B. $50 000 A. $45 000
C. $55 000 B. $50 000
D. $60 000 □ C. $55 000
D. $60 000 □
17. 嘉恆 的身高為 150 cm,是家輝 的 120%。 17. The height of Ken is 150 cm and it is
家輝 的身高較嘉恆 120% of Frank’s. Frank is
A. 矮 25 cm。 A. 25 cm shorter than Ken.
B. 矮 30 cm。 B. 30 cm shorter than Ken.
C. 高 25 cm。 C. 25 cm taller than Ken.
D. 高 30 cm。 □ D. 30 cm taller than Ken. □
22. 本金 $P,年利率 12%,每月計算複利息 22. The principal is $P and the interest rate
一次,求 2 年後的本利和。 is 12% p.a. compounded monthly. Find
12 2 the amount after 2 years.
A. $ P (1 ) 12 2
100 A. $ P (1 )
6 4 100
B. $ P (1 ) 6 4
100 B. $ P (1 )
1 12 100
C. $ P (1 ) 1 12
100 C. $ P (1 )
1 24 100
D. $ P (1
100
) □ D. $ P (1
1 24
) □
100
23. 一間非有限公司在 2004/2005 年度的應 23. The profits tax of an unlimited company
繳 利 得 稅 是 $236 800 , 而 毛 利 則 是 for 2004/2005 was $236 800 and the
$3 000 000。求該公司的開支。 gross profit was $3 000 000. Find the
operating expenses of the company.
A. $1 480 000
A. $1 480 000
B. $1 520 000
B. $1 520 000
C. $2 520 000
C. $2 520 000
D. $2 763 200 □ D. $2 763 200 □
2.42 數學新里程 中三上 — 初中附加練習
25. 小 霞 是一名單身人士,需供養年逾六十 25. Heidi was single and lived with her
歲的同住父母及祖父。若她不需要交稅, parents and grandfather who were all
問 她在 2004/2005 年 度總 入 息 的上 限是 over 60 years old. If she did not need to
多少? pay any salaries tax for 2004/2005, what
was her maximum total income?
A. $160 000
A. $160 000
B. $190 000
B. $190 000
C. $280 000
C. $280 000
D. $340 000 □ D. $340 000 □