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銆€銆€A.3.3 B.9.7 C.49.7 D.56.1

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銆€銆€銆愯В鏋愩€戝洜?y脿n)杞瑼(y霉)鏈熺▍鐜囩偤25%锛屾墍浠ョ⒑瑾�(r猫n)鐨勯仦寤舵墍寰楃▍鎳�(y墨ng)瑭查噰鐢ㄦ柊绋呯巼渚嗚▓(j矛)绠�銆�20脳7 骞存湯鐨勯仦寤舵墍寰楃▍璨�(f霉)鍌�=150 x 25%=37.5(钀厓)锛岄仦寤舵墍寰楃▍璩囩敘(ch菐n)锛�70脳25%锛�17?5 (钀厓);20脳7骞村害鎳�(y墨ng)浜ゆ墍寰楃▍=(200鈥�30鈥�150+70)脳33%=29.7(钀厓);鐢插叕鍙�20脳7骞村害鎵€寰楃▍璨�(f猫i)鐢�=29.7+37.5鈥�17.5=49.7(钀厓)銆�

銆€銆€銆愪緥椤�20銆�

銆€銆€鐢蹭笂甯傚叕鍙镐簬2007骞�1鏈堣ō(sh猫)绔�锛岄噰鐢ㄨ硣鐢�(ch菐n)璨�(f霉)鍌佃〃鍌靛嫏(w霉)娉曟牳绠楁墍寰楃▍璨�(f猫i)鐢�锛岄仼鐢ㄧ殑鎵€寰楃▍绋呯巼鐐�33%锛岃┎鍏徃2007骞村埄娼�(r霉n)绺介鐐�6000钀厓锛岀暥(d膩ng)骞寸櫦(f膩)鐢熺殑浜ゆ槗鎴栦簨闋�(xi脿ng)涓�锛屾渻(hu矛)瑷�(j矛)瑕�(gu墨)瀹氳垏绋呮硶瑕�(gu墨)瀹氬瓨鍦ㄥ樊鐣扮殑闋�(xi脿ng)鐩涓嬶細

銆€銆€(1)2007骞�12鏈�31鏃�锛岀敳鍏徃鎳�(y墨ng)鏀惰超娆句綑椤嶇偤5000钀厓锛屽皪(du矛)瑭叉噳(y墨ng)鏀惰超娆捐▓(j矛)鎻愪簡500钀厓澹炶超婧�(zh菙n)鍌�銆傜▍娉曡(gu墨)瀹�锛屼紒妤�(y猫)鎸夌収鎳�(y墨ng)鏀惰超娆炬湡鏈綑椤嶇殑5鈥拌▓(j矛)鎻愪簡澹炶超婧�(zh菙n)鍌欏厑瑷辩▍鍓嶆墸闄�锛岄櫎宸茬▍鍓嶆墸闄ょ殑澹炶超婧�(zh菙n)鍌欏锛屾噳(y墨ng)鏀舵闋�(xi脿ng)鐧�(f膩)鐢熷(sh铆)璩�(zh矛)鎬ф悕澶辨檪(sh铆)鍏佽ū绋呭墠鎵ｉ櫎銆�

銆€銆€(2)鎸夌収閵峰敭鍚堝悓瑕�(gu墨)瀹�锛岀敳鍏徃鎵胯灏�(du矛)閵峰敭鐨刋鐢�(ch菐n)鍝佹彁渚�3骞村厤璨�(f猫i)鍞悗鏈嶅嫏(w霉)銆傜敳鍏徃2007骞撮姺鍞殑X鐢�(ch菐n)鍝侀爯(y霉)瑷�(j矛)鍦ㄥ敭鍚庢湇鍕�(w霉)鏈熼枔灏囩櫦(f膩)鐢熺殑璨�(f猫i)鐢ㄧ偤400钀厓锛屽凡瑷�(j矛)鍏ョ暥(d膩ng)鏈熸悕鐩�銆傜▍娉曡(gu墨)瀹�锛岃垏鐢�(ch菐n)鍝佸敭鍚庢湇鍕�(w霉)鐩搁棞(gu膩n)鐨勬敮鍑哄湪瀵�(sh铆)闅涚櫦(f膩)鐢熸檪(sh铆)鍏佽ū绋呭墠鎵ｉ櫎銆傜敳鍏徃2007骞存矑鏈夌櫦(f膩)鐢熷敭鍚庢湇鍕�(w霉)鏀嚭銆�

銆€銆€(3)鐢插叕鍙�2007骞翠互4000钀厓鍙栧緱涓€闋�(xi脿ng)鍒版湡閭勬湰浠樻伅鐨勫湅(gu贸)鍌垫姇璩囷紝浣滅偤鎸佹湁鑷冲埌鏈熸姇璩囨牳绠�锛岃┎鎶曡硣瀵�(sh铆)闅涘埄鐜囪垏绁ㄩ潰鍒╃巼鐩稿樊杓冨皬锛岀敳鍏徃閲囩敤绁ㄩ潰鍒╃巼瑷�(j矛)绠楃⒑瀹氬埄鎭敹鍏�锛岀暥(d膩ng)骞寸⒑瑾�(r猫n)鍦�(gu贸)鍌靛埄鎭敹鍏�200钀厓锛岃▓(j矛)鍏ユ寔鏈夎嚦鍒版湡鎶曡硣璩潰鍍�(ji脿)鍊�锛岃┎鍦�(gu贸)鍌垫姇璩囧湪鎸佹湁鏈熼枔鏈櫦(f膩)鐢熸笡鍊笺€傜▍娉曡(gu墨)瀹�锛屽湅(gu贸)鍌靛埄鎭敹鍏ュ厤寰佹墍寰楃▍銆�

銆€銆€(4)2007骞�12鏈�31鏃�锛岀敳鍏徃Y鐢�(ch菐n)鍝佺殑璩潰浣欓鐐�2600钀厓锛屾牴鎿�(j霉)甯傚牬(ch菐ng)鎯呮硜灏�(du矛)Y鐢�(ch菐n)鍝佽▓(j矛)鎻愯穼鍍�(ji脿)婧�(zh菙n)鍌�400钀厓锛岃▓(j矛)鍏ョ暥(d膩ng)鏈熸悕鐩娿€傜▍娉曡(gu墨)瀹�锛岃┎椤炶硣鐢�(ch菐n)鍦ㄧ櫦(f膩)鐢熷(sh铆)璩�(zh矛)鎬ф悕澶辨檪(sh铆)鍏佽ū绋呭墠鎵ｉ櫎銆�

銆€銆€(5)2007骞�4鏈堬紝鐢插叕鍙歌嚜鍏枊甯傚牬(ch菐ng)璩�(g貌u)鍏ュ熀閲�锛屼綔鐐轰氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)鏍哥畻锛屽彇寰楁垚鏈偤2000钀厓锛�2007骞�12鏈�31鏃ヨ┎鍩洪噾鐨勫叕鍏佸児(ji脿)鍊肩偤4100钀厓锛屽叕鍏佸児(ji脿)鍊肩浉灏�(du矛)璩潰鍍�(ji脿)鍊肩殑璁婂嫊(d貌ng)宸茶▓(j矛)鍏ョ暥(d膩ng)鏈熸悕鐩�锛屾寔鏈夋湡闁撳熀閲戞湭閫�(j矛n)琛屽垎閰�锛岀▍娉曡(gu墨)瀹氥€傝┎椤炶硣鐢�(ch菐n)鍦ㄦ寔鏈夋湡闁撳叕鍏佸児(ji脿)鍊艰畩鍕�(d貌ng)涓嶈▓(j矛)鍏ユ噳(y墨ng)绱嶇▍鎵€寰楅锛屽緟铏曠疆鏅�(sh铆)涓€骞惰▓(j矛)绠楁噳(y墨ng)瑷�(j矛)鍏ユ噳(y墨ng)绱嶇▍鎵€寰楅鐨勯噾椤�銆�

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銆€銆€(2)鐢插叕鍙搁爯(y霉)瑷�(j矛)鏈締鏈熼枔鑳藉鐢�(ch菐n)鐢熻冻澶犵殑鎳�(y墨ng)绱嶇▍鎵€寰楅鐢ㄤ互鎶垫墸鍙姷鎵ｆ毇鏅�(sh铆)鎬у樊鐣般€�

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銆€銆€(1)纰哄畾鐢插叕鍙镐笂杩颁氦鏄撴垨浜嬮爡(xi脿ng)涓硣鐢�(ch菐n)锛岃矤(f霉)鍌靛湪2007骞�12鏈�31鏃ョ殑瑷�(j矛)绋呭熀绀�(ch菙)锛屽悓鏅�(sh铆)姣旇純鍏惰超闈㈠児(ji脿)鍊艰垏瑷�(j矛)绋呭熀绀�(ch菙)锛岃▓(j矛)绠楁墍鐢�(ch菐n)鐢熺殑鎳�(y墨ng)绱嶇▍鏆檪(sh铆)鎬у樊鐣版垨鍙姷鎵ｆ毇鏅�(sh铆)鎬у樊鐣扮殑閲戦銆�

銆€銆€2007骞村埄娼�(r霉n)绺介鐐�6000钀厓锛�

銆€銆€(2)瑷�(j矛)绠楃敳鍏徃2007骞存噳(y墨ng)绱嶇▍鎵€寰楅銆佹噳(y墨ng)浜ゆ墍寰楃▍銆侀仦寤舵墍寰楃▍鍜屾墍寰楃▍璨�(f猫i)鐢�銆�

銆€銆€(3)绶ㄥ埗鐢插叕鍙�2007骞寸⒑瑾�(r猫n)鎵€寰楃▍璨�(f猫i)鐢ㄧ殑鏈�(hu矛)瑷�(j矛)鍒嗛寗銆�(绛旀涓殑閲戦鍠綅鐢ㄨ惉鍏冭〃绀�)

銆€銆€銆愮瓟妗堛€�

銆€銆€(1)鈶犳噳(y墨ng)鏀惰超娆捐超闈㈠児(ji脿)鍊�=5000-500=4500(钀厓)

銆€銆€鎳�(y墨ng)鏀惰超娆捐▓(j矛)绋呭熀绀�(ch菙)=5000脳(1-5鈥�)=4975(钀厓)

銆€銆€鎳�(y墨ng)鏀惰超娆惧舰鎴愮殑鍙姷鎵ｆ毇鏅�(sh铆)鎬у樊鐣�=4975-4500=475(钀厓)

銆€?銆侀櫖A(y霉)瑷�(j矛)璨�(f霉)鍌佃超闈㈠児(ji脿)鍊�=400钀厓

銆€銆€闋�(y霉)瑷�(j矛)璨�(f霉)鍌佃▓(j矛)绋呭熀绀�(ch菙)=400-400=0

銆€銆€闋�(y霉)瑷�(j矛)璨�(f霉)鍌靛舰鎴愮殑鍙姷鎵ｆ毇鏅�(sh铆)鎬у樊鐣�=400钀厓

銆€?銆侀劉閽熷厔鎭嬬嫛璋曢】Y璩潰鍍�(ji脿)鍊�=4200钀厓

銆€銆€瑷�(j矛)绋呭熀绀�(ch菙)=4200钀厓

銆€銆€鍦�(gu贸)鍌靛埄鎭敹鍏ュ舰鎴愮殑鏆檪(sh铆)鎬у樊鐣�=0

銆€銆€娉ㄩ噵锛氬皪(du矛)浜庡湅(gu贸)鍌靛埄鎭敹鍏ュ爆浜庡厤绋呮敹鍏�锛岃鏄庤▓(j矛)绠楁噳(y墨ng)绱嶇▍鎵€寰楅鏅�(sh铆)鏄绋呭墠鎵ｉ櫎鐨�銆傛晠鎸佹湁鑷冲埌鏈熸姇璩囩殑瑷�(j矛)绋呭熀绀�(ch菙)鏄�4200钀厓锛屼笉鏄�4000钀厓銆�

銆€?銆佽壗灏曟秲~闈㈠児(ji脿)鍊�=2600-400=2200(钀厓)

銆€銆€瀛樿波瑷�(j矛)绋呭熀绀�(ch菙)=2600钀厓

銆€銆€瀛樿波褰㈡垚鐨勫彲鎶垫墸鏆檪(sh铆)鎬у樊鐣�=400钀厓

銆€?銆佽悂鐏颁粩瓒婇箲璋玒鐢�(ch菐n)璩潰鍍�(ji脿)鍊�=4100钀厓

銆€銆€浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)瑷�(j矛)绋呭熀绀�(ch菙)=2000钀厓

銆€銆€浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)褰㈡垚鐨勬噳(y墨ng)绱嶇▍鏆檪(sh铆)鎬у樊鐣�=4100-2000=2100(钀厓)

銆€銆€(2)鈶犳噳(y墨ng)绱嶇▍鎵€寰楅锛�

銆€銆€6000+475+400+400-2100-200=4975(钀厓)

銆€?銆佽豆?y墨ng)浜ゆ墍寰楃▍锛�4975脳33%=1641.75(钀厓)

銆€?銆佸溁f寤舵墍寰楃▍锛歔(475+400+400)-2100]脳33%=-272.25(钀厓)

銆€?銆佽姪願︽灇鎰楳(f猫i)鐢細1641.75+272.25=1914(钀厓)

銆€銆€(3)鍒嗛寗锛�

銆€銆€鍊燂細鎵€寰楃▍璨�(f猫i)鐢� 1914

銆€銆€閬炲欢鎵€寰楃▍璩囩敘(ch菐n) 420.75

銆€銆€璨革細鎳�(y墨ng)浜ょ▍璨�(f猫i)鈥曗€曟噳(y墨ng)浜ゆ墍寰楃▍ 1641.75

銆€銆€閬炲欢鎵€寰楃▍璨�(f霉)鍌� 693

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