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(1)澧炲姞绫岃硣鍚庣殑鎭▍鍓嶅埄娼�(r霉n)=1200×(1-60%)-200=280(钀�(w脿n)鍏�)

姣忚偂鏀剁泭鐒″樊鐣伴粸(di菐n)锛�

闋�(y霉)瑷�(j矛)鎭▍鍓嶅埄娼�(r霉n) 280 钀�(w脿n)鍏冨皬浜� 376 钀�(w脿n)鍏�锛岄伕鎿囩敳鏂规鐧�(f膩)琛岃偂绁ㄧ睂璩�锛屾瘡鑲℃敹鐩婇珮浜庝箼鏂规閵€琛屽€熸绫岃硣銆�

(2)

EPS鐢�=(376-40)×(1-20%)/(600+100)=0.384(鍏�/鑲�)

EPS涔�=(376-40-48)×(1-20%)/600=0.384(鍏�/鑲�)

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(3)姹虹瓥锛�

闋�(y霉)瑷�(j矛)鐨勬伅绋呭墠鍒╂饯(r霉n)=1200-1200×60%-200=280(钀�(w脿n)鍏�)

鐢变簬绫岃硣鍚庣殑鎭▍鍓嶅埄娼�(r霉n)灏忎簬姣忚偂鏀剁泭鐒″樊鍒ラ粸(di菐n)锛屽洜姝ゆ噳(y墨ng)瑭查伕鎿囪病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)杓冨皬鐨勭敳鏂规銆�

(4)

EPS鐢�=(280-40)×(1-20%)/(600+100)=0.274(鍏�/鑲�)

EPS涔�=(280-40-48)×(1-20%)/600=0.256(鍏�/鑲�)

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