榛�(di菐n)鎿婃煡鐪嬶細2020骞寸▍鍕�(w霉)甯€冭│銆婄▍娉曚竴銆嬮爯(y霉)缈�(x铆)鐭ヨ瓨(sh铆)榛�(di菐n)鍖附

鐭ヨ瓨(sh铆)榛�(di菐n)锛氬鍊肩▍鐨勮▓(j矛)绋呮柟娉�

涓€銆佷竴鑸磵绋呬汉閬╃敤鐨勮▓(j矛)绋呮柟娉�——鐣�(d膩ng)鏈熻臣(g貌u)閫�(j矛n)鎵ｇ▍娉�

(鏈堝害)鎳�(y墨ng)绱嶅鍊肩▍绋呴=鐣�(d膩ng)鏈熼姺闋�(xi脿ng)绋呴-鐣�(d膩ng)鏈熼€�(j矛n)闋�(xi脿ng)绋呴

銆愯┏瑕嬬涓冪瘈(ji茅)銆�

浜屻€佸皬瑕�(gu墨)妯＄磵绋呬汉閬╃敤鐨勮▓(j矛)绋呮柟娉�——绨�(ji菐n)鏄撹▓(j矛)绋呮柟娉�

(瀛ｅ害)鎳�(y墨ng)绱嶅鍊肩▍椤�=鐣�(d膩ng)鏈熼姺鍞×寰佹敹鐜�

銆愯┏瑕嬬鍏瘈(ji茅)銆�

涓�銆佹墸绻崇京鍕�(w霉)浜洪仼鐢ㄧ殑瑷�(j矛)绋呮柟娉�——浠ｆ墸浠ｇ钩绋呴

1.鎵ｇ钩缇╁嫏(w霉)浜猴細

澧冨鐨勫柈浣嶆垨鍊�(g猫)浜哄湪澧冨収(n猫i)鎻愪緵鎳�(y墨ng)绋呭嫗鍕�(w霉)锛屽湪澧冨収(n猫i)鏈ō(sh猫)鏈夌稉(j墨ng)鐕�(y铆ng)姗�(j墨)妲�(g貌u)鐨�锛屼互澧冨収(n猫i)浠ｇ悊浜虹偤鎵ｇ钩缇╁嫏(w霉)浜�;鍦ㄥ鍏�(n猫i)娌掓湁浠ｇ悊浜虹殑锛屼互璩�(g貌u)璨疯€呯偤鎵ｇ钩缇╁嫏(w霉)浜�銆�

2.鎵ｇ钩澧炲€肩▍瑷�(j矛)绠楋細

鎳�(y墨ng)鎵ｇ钩绋呴=鎺ュ彈鏂规敮浠樼殑鍍�(ji脿)娆�÷ (1+绋呯巼)× 绋呯巼

銆愪緥椤屻€戞煇甯備竴瀹剁鎶€鍏徃(涓€鑸磵绋呬汉)璩�(g貌u)璨蜂竴闋�(xi脿ng)澧冨A鍏徃灏堝埄锛屽悜A鍏徃鏀粯鐗硅ū娆�(qu谩n)浣跨敤璨�(f猫i)300钀�(w脿n)鍏冿紝A鍏徃鍦ㄤ腑鍦�(gu贸)澧冨収(n猫i)鏈ō(sh猫)姗�(j墨)妲�(g貌u)銆�

鍓囷細

(1)绉戞妧鍏徃鎳�(y墨ng)浠ｆ墸浠ｇ钩澧炲€肩▍

=300÷(1+6%)×6%=16.98(钀�(w脿n)鍏�)

(2)绉戞妧鍏徃鎳�(y墨ng)浠ｆ墸浠ｇ钩浼佹キ(y猫)鎵€寰楃▍

=300÷(1+6%)×10%=28.30(钀�(w脿n)鍏�)

2020骞寸▍鍕�(w霉)甯€冭│鍌欒€冨凡闁嬪锛岀偤閬垮厤閷�(cu貌)閬�(gu貌)鍫�(b脿o)鍚�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍℃彁渚� 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�鏈嶅嫏(w霉)锛屾垜鍊戝皣浠ョ煭淇″舰寮忔彁閱掓偍2020绋呭嫏(w霉)甯牨(b脿o)鍚嶉枊濮嬫檪(sh铆)闁�锛岃珛(q菒ng)鍙婃檪(sh铆)闋�(y霉)绱�銆�

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