鍠爡(xi脿ng)閬告搰椤�

1銆佹煇浼佹キ(y猫)浜�2013骞�1鏈�1鏃ユ敮浠�10000钀�(w脿n)鍏冭波骞ｈ硣閲戝彇寰楀皪(du矛)涔欎紒妤�(y猫)30%鐨勮偂娆�(qu谩n)锛屽彇寰楁姇璩囨檪(sh铆)琚姇璩囧柈浣嶇殑鍙鲸瑾�(r猫n)鍑堣硣鐢�(ch菐n)鍏厑鍍�(ji脿)鍊肩偤30000钀�(w脿n)鍏�锛屽叾涓竴闋�(xi脿ng)鍥哄畾璩囩敘(ch菐n)鍏厑鍍�(ji脿)鍊肩偤600钀�(w脿n)鍏�锛岃超闈㈠児(ji脿)鍊肩偤300钀�(w脿n)鍏�锛岃┎鍥哄畾璩囩敘(ch菐n)鐨勯爯(y霉)瑷�(j矛)灏氬彲浣跨敤骞撮檺鐐�10骞�锛岄爯(y霉)瑷�(j矛)鍑堟畼鍊肩偤闆�锛屾寜鐓у勾闄愬钩鍧囨硶瑷�(j矛)鎻愭姌鑸�锛岀劇(w煤)鍏朵粬寮曡捣鍏厑鍍�(ji脿)鍊煎拰璩潰涓嶅悓鐨勬儏娉�銆傝鎶曡硣鍠綅2013骞村害鍒╂饯(r霉n)琛ㄤ腑鍑堝埄娼�(r霉n)鐐�-1000钀�(w脿n)鍏�銆傝鎶曡硣浼佹キ(y猫)2013骞�10鏈�5鏃ュ悜鎶曡硣浼佹キ(y猫)閵峰敭鍟嗗搧涓€鎵癸紝鍞児(ji脿)鐐�60钀�(w脿n)鍏�锛屾垚鏈偤40钀�(w脿n)鍏�锛岃嚦2013骞�12鏈�31鏃�锛屾姇璩囧柈浣嶅皻鏈嚭鍞笂杩板晢鍝�銆�2013骞�12鏈�31鏃�锛岃┎闋�(xi脿ng)鎶曡硣鐨勫彲鏀跺洖閲戦鐐�9000钀�(w脿n)鍏�銆�2013骞�12鏈�31鏃ヨ┎闋�(xi脿ng)闀�(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣鎳�(y墨ng)瑷�(j矛)鎻愮殑娓涘€兼簴(zh菙n)鍌欓噾椤嶇偤()钀�(w脿n)鍏冦€�

A.1000

B.9685

C.685

D.715

銆愮瓟妗堛€慍

銆愯В鏋愩€戞寜娆�(qu谩n)鐩婃硶鏍哥畻鐨勬姇璩囨悕澶�=[1000+(600-300)÷10+(60-40)]×30%=315(钀�(w脿n)鍏�)銆傞暦(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣鎳�(y墨ng)瑷�(j矛)鎻愭笡鍊兼簴(zh菙n)鍌�=(10000-315)-9000=685(钀�(w脿n)鍏�)銆�

2銆佺敳鍏徃鐨勮鏀跨鐞嗛儴闁€浜�2011骞�12鏈堝簳澧炲姞瑷�(sh猫)鍌欎竴闋�(xi脿ng)锛岃┎闋�(xi脿ng)瑷�(sh猫)鍌欏師鍊�21000鍏�锛岄爯(y霉)瑷�(j矛)鍑堟畼鍊肩巼鐐�5%锛岄爯(y霉)瑷�(j矛)鍙娇鐢�5骞�锛岄噰鐢ㄥ勾鏁�(sh霉)绺藉拰娉曡▓(j矛)鎻愭姌鑸�銆傝嚦2013骞存湯锛屽湪灏�(du矛)瑭查爡(xi脿ng)瑷�(sh猫)鍌欓€�(j矛n)琛屾鏌ュ悗锛屼及瑷�(j矛)鍏跺彲鏀跺洖閲戦鐐�7200鍏�锛屽墖鎸佹湁瑭查爡(xi脿ng)鍥哄畾璩囩敘(ch菐n)灏�(du矛)鐢插叕鍙�2013骞村害鎼嶇泭鐨勫奖闊挎暩(sh霉)鐐�()鍏�銆�

A.1830

B.7150

C.6100

D.780

銆愮瓟妗堛€態

銆愯В鏋愩€�2013骞存姌鑸�=(21000-21000×5%)×(4/15) =5320(鍏�);2013骞磋▓(j矛)鎻愮殑婧�(zh菙n)鍌�=銆�21000-(12骞存姌鑸�6650+2013骞存姌鑸�5320)銆�-7200=1830(鍏�);鍏╅爡(xi脿ng)鍚堣▓(j矛)7150鍏冿紝鍗崇偤2013骞村害鎼嶇泭鐨勫奖闊挎暩(sh霉)銆�

澶氶爡(xi脿ng)閬告搰椤�

1銆佷笅鍒楀悇闋�(xi脿ng)璩囩敘(ch菐n)娓涘€兼簴(zh菙n)鍌欎腑锛屽湪鐩告噳(y墨ng)璩囩敘(ch菐n)鎸佹湁鏈熼枔鍏跺児(ji脿)鍊煎洖鍗囨檪(sh铆)鍙互灏囧凡瑷�(j矛)鎻愮殑娓涘€兼簴(zh菙n)鍌欒綁(zhu菐n)鍥炶嚦鎼嶇泭鐨勬湁()銆�

A.鍟嗚(y霉)娓涘€兼簴(zh菙n)鍌�

B.瀛樿波璺屽児(ji脿)婧�(zh菙n)鍌�

C.鎸佹湁鑷冲埌鏈熸姇璩囨笡鍊兼簴(zh菙n)鍌�

D.鍙緵鍑哄敭娆�(qu谩n)鐩婂伐鍏锋笡鍊兼簴(zh菙n)鍌�

銆愮瓟妗堛€態C

銆愯В鏋愩€戦伕闋�(xi脿ng)A锛屽晢璀�(y霉)鐨勬笡鍊兼簴(zh菙n)鍌欎笉寰楄綁(zhu菐n)鍥�;閬搁爡(xi脿ng)D锛屽彲渚涘嚭鍞瑠(qu谩n)鐩婂伐鍏锋笡鍊兼簴(zh菙n)鍌欓€氶亷(gu貌)璩囨湰鍏⿳杞�(zhu菐n)鍥�銆�

瑷�(j矛)绠楅

1銆佺敳鍏徃鐐轰竴鐗╂祦浼佹キ(y猫)锛岀稉(j墨ng)鐕�(y铆ng)鍦�(gu贸)鍏�(n猫i)銆佸湅(gu贸)闅涜波鐗╅亱(y霉n)杓告キ(y猫)鍕�(w霉)銆傜敱浜庢搧鏈夌殑璨ㄨ吉鍑虹従(xi脿n)浜嗘笡鍊艰贰璞★紝鐢插叕鍙镐簬20×8骞�12鏈�31鏃ュ皪(du矛)鍏堕€�(j矛n)琛屾笡鍊兼脯(c猫)瑭�銆傜浉闂�(gu膩n)璩囨枡濡備笅锛�

(1)鐢插叕鍙镐互浜烘皯骞ｇ偤瑷樿超鏈綅骞�锛屽湅(gu贸)鍏�(n猫i)璨ㄧ墿閬�(y霉n)杓搁噰鐢ㄤ汉姘戝梗绲�(ji茅)绠楋紝鍦�(gu贸)闅涜波鐗╅亱(y霉n)杓搁噰鐢ㄧ編鍏冪祼(ji茅)绠�銆�

(2)璨ㄨ吉閲囩敤骞撮檺骞冲潎娉曡▓(j矛)鎻愭姌鑸�锛岄爯(y霉)瑷�(j矛)浣跨敤20骞�锛岄爯(y霉)瑷�(j矛)鍑堟畼鍊肩巼鐐�5%銆�20×8骞�12鏈�31鏃�锛岃波

杓殑璩潰鍘熷児(ji脿)鐐轰汉姘戝梗38000钀�(w脿n)鍏�锛屽凡瑷�(j矛)鎻愭姌鑸婄偤浜烘皯骞�27075钀�(w脿n)鍏�锛岃超闈㈠児(ji脿)鍊肩偤浜烘皯骞�10925钀�(w脿n)鍏冦€傝波杓凡浣跨敤15骞�锛屽皻鍙娇鐢�5骞达紝鐢插叕鍙告摤绻肩簩(x霉)缍�(j墨ng)鐕�(y铆ng)浣跨敤璨ㄨ吉鐩磋嚦鍫�(b脿o)寤�銆�

(3)鐢插叕鍙稿皣璨ㄨ吉灏堥杸鐢ㄤ簬鍦�(gu贸)闅涜波鐗╅亱(y霉n)杓�銆傜敱浜庡湅(gu贸)闅涜波鐗╅亱(y霉n)杓告キ(y猫)鍕�(w霉)鍙楀畯瑙€缍�(j墨ng)婵�(j矛)褰㈠嫝(sh矛)鐨勫奖闊胯純澶э紝鐢插叕鍙搁爯(y霉)瑷�(j矛)璨ㄨ吉鏈締(l谩i)5骞寸敘(ch菐n)鐢熺殑鍑堢従(xi脿n)閲戞祦閲�(鍋囧畾浣跨敤澹藉懡绲�(ji茅)鏉熸檪(sh铆)铏曠疆璨ㄨ吉鐢�(ch菐n)鐢熺殑鍑堢従(xi脿n)閲戞祦閲忕偤闆�锛屾湁闂�(gu膩n)鐝�(xi脿n)閲戞祦閲忓潎鐧�(f膩)鐢熷湪骞存湯)濡備笅琛ㄦ墍绀�銆�

(5)鍦ㄨ€冩叜浜嗚波骞ｆ檪(sh铆)闁撳児(ji脿)鍊煎拰璨ㄨ吉鐗瑰畾棰�(f膿ng)闅�(xi菐n)鍚�锛岀敳鍏徃纰哄畾10%鐐轰汉姘戝梗閬╃敤鐨勬姌鐝�(xi脿n)鐜�锛岀⒑瀹�12%鐐虹編鍏冮仼鐢ㄧ殑鎶樼従(xi脿n)鐜�銆傜浉闂�(gu膩n)寰�(f霉)鍒╃従(xi脿n)鍊肩郴鏁�(sh霉)濡備笅锛�(P/F锛�10%锛�1)=0.9091;(P/F锛�12%锛�1)=0.8929;(P/F锛�10%锛�2)=0.8264;(P/F锛�12%锛�2)=0.7972;(P/F锛�10%锛�3)=0.7513;(P/F锛�12%锛�3)=0.7118;(P/F锛�10%锛�4)=0.6830;(P/F锛�12%锛�4)=0.6355;(P/F锛�10%锛�5)=0.6209;(P/F锛�12%锛�5)=0.5674;

(6)20×8骞�12鏈�31鏃ョ殑鍖巼鐐�1缇庡厓=6.85鍏冧汉姘戝梗銆傜敳鍏徃闋�(y霉)娓�(c猫)浠ュ悗鍚勫勾鏈殑缇庡厓鍖巼濡備笅锛氱1骞存湯鐐�1缇庡厓=6.80鍏冧汉姘戝梗;绗�2骞存湯鐐�1缇庡厓=6.75鍏冧汉姘戝梗;绗�3骞存湯鐐�1缇庡厓=6.70鍏冧汉姘戝梗;绗�4骞存湯鐐�1缇庡厓=6.65鍏冧汉姘戝梗;绗�5骞存湯鐐�1缇庡厓=6.60鍏冧汉姘戝梗銆�

瑕佹眰锛�

(1)浣跨敤鏈熸湜鐝�(xi脿n)閲戞祦閲忔硶瑷�(j矛)绠楄波杓湭渚�(l谩i)5骞存瘡骞寸殑鐝�(xi脿n)閲戞祦閲忋€�

(2)瑷�(j矛)绠楄波杓寜鐓ц璩湰浣嶅梗琛ㄧず鐨勬湭渚�(l谩i)5骞寸従(xi脿n)閲戞祦閲忕殑鐝�(xi脿n)鍊�锛屽苟纰哄畾鍏跺彲鏀跺洖閲戦銆�

(3)瑷�(j矛)绠楄波杓噳(y墨ng)瑷�(j矛)鎻愮殑娓涘€兼簴(zh菙n)鍌欙紝骞剁法鍒剁浉闂�(gu膩n)鏈�(hu矛)瑷�(j矛)鍒嗛寗銆�

(4)瑷�(j矛)绠楄波杓�20×9骞存噳(y墨ng)瑷�(j矛)鎻愮殑鎶樿垔锛屽苟绶ㄥ埗鐩搁棞(gu膩n)鏈�(hu矛)瑷�(j矛)鍒嗛寗銆�

銆愮瓟妗堛€�

(1)绗�1骞存湡鏈涚従(xi脿n)閲戞祦閲�=500×20%+400×60%+200×20%=380(钀�(w脿n)缇庡厓);绗�2骞存湡鏈涚従(xi脿n)閲戞祦閲�=480×20%+360×60%+150×20%=342(钀�(w脿n)缇庡厓);绗�3骞存湡鏈涚従(xi脿n)閲戞祦閲�=450×20%+350×60%+120×20%=324(钀�(w脿n)缇庡厓);绗�4骞存湡鏈涚従(xi脿n)閲戞祦閲�=480×20%+380×60%+150×20%=354(钀�(w脿n)缇庡厓);绗�5骞存湡鏈涚従(xi脿n)閲戞祦閲�=480×20%+400×60%+180×20%=372(钀�(w脿n)缇庡厓);

(2)鏈締(l谩i)5骞寸従(xi脿n)閲戞祦閲忕殑鐝�(xi脿n)鍊�=(380×0.8929+342×0.7972+324×0.7118+354×0.6355+372×0.5674)×6.85=8758.48(钀�(w脿n)鍏�)锛屽洜鐒�(w煤)娉曞彲闈犱及瑷�(j矛)璨ㄨ吉鐨勫叕鍏佸児(ji脿)鍊兼笡鍘昏檿缃不(f猫i)鐢ㄥ悗鐨勫噲椤嶏紝鎵€浠ュ彲鏀跺洖閲戦鐐�8758.48钀�(w脿n)鍏�銆�

(3)鎳�(y墨ng)瑷�(j矛)鎻愭笡鍊兼簴(zh菙n)鍌�=10925-8758.48=2166.52(钀�(w脿n)鍏�)

鍊燂細璩囩敘(ch菐n)娓涘€兼悕澶�2166.52

璨革細鍥哄畾璩囩敘(ch菐n)娓涘€兼簴(zh菙n)鍌�2166.52

(4)20×9骞存噳(y墨ng)瑷�(j矛)鎻愭姌鑸�=8758.48÷5=1751.70(钀�(w脿n)鍏�)

鍊燂細涓荤嚐(y铆ng)妤�(y猫)鍕�(w霉)鎴愭湰1751.70

璨革細绱▓(j矛)鎶樿垔1751.70