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銆€銆€(浜�)鍙綁(zhu菐n)鎻涘叕鍙稿偟鍒�

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銆€銆€銆愪緥4銆戠敳涓婂競鍏徃2010骞存灞簬鏅€氳偂鑲℃澅鐨勫噲鍒╂饯(r霉n)鐐�25500钀�(w脿n)鍏冿紝鏈熷垵鐧�(f膩)琛屽湪澶栨櫘閫氳偂鑲℃暩(sh霉)10000钀�(w脿n)鑲�锛屽勾鍏�(n猫i)鏅€氳偂鑲℃暩(sh霉)鏈櫦(f膩)鐢熻畩鍖栥€�2010骞�1鏈�1鏃�锛屽叕鍙告寜闈㈠€肩櫦(f膩)琛�40000钀�(w脿n)鍏冪殑涓夊勾鏈熷彲杞�(zhu菐n)鎻涘叕鍙稿偟鍒革紝鍌靛埜姣忓嫉闈㈠€�100鍏�锛岀エ闈㈠浐瀹氬勾鍒╃巼鐐�2%锛屽埄鎭嚜鐧�(f膩)琛屼箣鏃ヨ捣姣忓勾鏀粯涓€娆�锛屽嵆姣忓勾12鏈�31鏃ョ偤浠樻伅鏃�銆�

銆€銆€瑭叉壒鍙綁(zhu菐n)鎻涘叕鍙稿偟鍒歌嚜鐧�(f膩)琛岀祼(ji茅)鏉熷悗12鍊�(g猫)鏈堜互鍚庡嵆鍙綁(zhu菐n)鎻涚偤鍏徃鑲＄エ锛屽嵆杞�(zhu菐n)鑲℃湡鐐虹櫦(f膩)琛�12鍊�(g猫)鏈堝悗鑷冲偟鍒稿埌鏈熸棩姝㈢殑鏈熼枔銆傝綁(zhu菐n)鑲″児(ji脿)鏍肩偤姣忚偂10鍏�锛屽嵆姣�100鍏冨偟鍒稿彲杞�(zhu菐n)鎻涚偤10鑲￠潰鍊肩偤1鍏冪殑鏅€氳偂銆傚偟鍒稿埄鎭笉绗﹀悎璩囨湰鍖栨浠�锛岀洿鎺ヨ▓(j矛)鍏ョ暥(d膩ng)鏈熸悕鐩�锛屾墍寰楃▍绋呯巼鐐�25%銆傚亣瑷�(sh猫)涓嶅叿鍌欒綁(zhu菐n)鑲℃瑠(qu谩n)鐨勯(l猫i)浼煎偟鍒哥殑甯傚牬(ch菐ng)鍒╃巼鐐�3%銆傚墖2010骞村害绋€閲嬫瘡鑲℃敹鐩婅▓(j矛)绠楀涓�:

銆€?銆佸€滅鏇浶︾嫭顛�?40 000脳2%=800(钀�(w脿n)鍏�)

銆€銆€璨�(f霉)鍌垫垚鍒嗗叕鍏佸児(ji脿)鍊�=800梅(1+3%)+800梅(1+3%)2+40800梅(1+3%)3=38868.56(钀�(w脿n)鍏�)

銆€銆€娆�(qu谩n)鐩婃垚鍒嗗叕鍏佸児(ji脿)鍊�=40000-38868.56=1131.44(钀�(w脿n)鍏�)

銆€?銆佽鍍璒(sh猫)杞�(zhu菐n)鎻涙墍澧炲姞鐨勫噲鍒╂饯(r霉n)=璨�(f霉)鍌垫垚浠芥湡鍒濇敜浣欐垚鏈�38868.56脳瀵�(sh铆)闅涘埄鐜�3%脳(1-25%)=874.54(钀�(w脿n)鍏�)

銆€銆€鍋囪ō(sh猫)杞�(zhu菐n)鎻涙墍澧炲姞鐨勬櫘閫氳偂鑲℃暩(sh霉)=闈㈠€�40000/杞�(zhu菐n)鑲＄巼10=4000(钀�(w脿n)鑲�)

銆€銆€澧為噺鑲＄殑姣忚偂鏀剁泭=鍑堝埄娼�(r霉n)874.54/鏅€氳偂鑲℃暩(sh霉)4000=0.22(鍏�)

銆€銆€鈶㈢敱浜庡閲忚偂鐨勬瘡鑲℃敹鐩�0.22鍏冨皬浜庡熀鏈瘡鑲℃敹鐩�2.55鍏�(25500/10000)锛屽彲杞�(zhu菐n)鎻涘叕鍙稿偟鍒稿叿鏈夌█閲嬩綔鐢�

銆€銆€绋€閲嬫瘡鑲℃敹鐩�=瑾�(di脿o)鏁村悗鍑堝埄娼�(r霉n)(25500+874.54)/瑾�(di脿o)鏁村悗鏅€氳偂鑲℃暩(sh霉)(10000+4000)=1.88(鍏�)銆�

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