瀵╄▓鐞嗚珫鑸囧鍕�(w霉)绛旂枒绮鹃伕锛氶爡鐩殑骞寸従(xi脿n)閲戝噲娴侀噺
銆€銆€鍟忛鍏�(n猫i)瀹癸細
銆€銆€1銆佹煇鎶曡硣闋呯洰鐨勫勾閵峰敭鏀跺叆鐐�180钀厓(鍏ㄩ儴鐐虹従(xi脿n)閲戦姺鍞敹鍏�)锛屽勾浠樼従(xi脿n)鎴愭湰鐐�100钀厓锛屽勾鎶樿垔璨荤敤鐐�20钀厓锛屾墍寰楃▍鐜囩偤30%锛屽墖瑭叉姇璩囬爡鐩殑骞寸従(xi脿n)閲戝噲娴侀噺鐐猴細( )
銆€銆€2銆佹煇浼佹キ(y猫)骞村垵鏈垎閰嶅埄娼ょ殑鍊熸柟浣欓鐐�500000鍏�锛屾湰骞村害鍑堝埄娼ょ偤800 000鍏�锛屾寜10%鎻愬彇娉曞畾鐩堜綑鍏⿳锛屾寜10%鎻愬彇浠绘剰鐩堜綑鍏⿳锛屽墖瑭蹭紒妤�(y猫)鏈勾鏈湭鍒嗛厤鍒╂饯浣欓鐐�( )
銆€銆€3銆佹煇鍏徃鐩墠鐧�(f膩)琛屽湪澶栨櫘閫氳偂100钀偂锛屾瘡鑲¢潰鍊�1鍏�锛屾渶杩戜竴骞存敮浠樼殑姣忚偂鑲″埄鐐�0.6鍏�锛岃偂鍒╁浐瀹氬闀风巼(g)鐐�5%锛屾櫘閫氳偂甯傚児鐐烘瘡鑲�20鍏冦€傜櫦(f膩)琛屽湪澶栫殑鍌靛埜绺介潰鍊肩偤400钀厓锛岀エ闈㈠埄鐜囩偤8%锛屽偟鍒哥殑绺藉競鍍圭偤410钀厓銆傝偂绁ㄥ拰鍌靛埜鐨勭睂璩囪不鐢ㄥ潎蹇界暐涓嶈▓銆�2.瑭插叕鍙哥洰鍓嶆伅绋呭墠鍒╂饯(EBIT)鐐�500钀厓锛岄仼鐢ㄧ殑鎵€寰楃▍绋呯巼鐐�25%锛岄噰鐢ㄥ競鍫村児鍊间綔鐐鸿▓绠楀悇绋硣鏈瘮渚嬬殑鍍瑰€煎熀绀�(ch菙)銆�
銆€銆€姣忚偂鏀剁泭( )锛氱稖鍚堣硣鏈垚鏈偤( )
銆€銆€鑰佸斧鍥炲京(f霉)锛�
銆€銆€瀛�(xu茅)鍝℃偍濂斤細
銆€銆€1銆佹煇鎶曡硣闋呯洰鐨勫勾閵峰敭鏀跺叆鐐�180钀厓(鍏ㄩ儴鐐虹従(xi脿n)閲戦姺鍞敹鍏�)锛屽勾浠樼従(xi脿n)鎴愭湰鐐�100钀厓锛屽勾鎶樿垔璨荤敤鐐�20钀厓锛屾墍寰楃▍鐜囩偤30%锛屽墖瑭叉姇璩囬爡鐩殑骞寸従(xi脿n)閲戝噲娴侀噺鐐猴細( )
銆€銆€绛旀
銆€銆€閫欓亾椤岄棞(gu膩n)閸垫槸姹傛墍寰楃▍=(180-100-20)*30%=18钀厓
銆€銆€鍓囧勾鐝�(xi脿n)閲戞祦閲�=180-100-18=62钀厓
銆€銆€2銆佹煇浼佹キ(y猫)骞村垵鏈垎閰嶅埄娼ょ殑鍊熸柟浣欓鐐�500000鍏�锛屾湰骞村害鍑堝埄娼ょ偤800 000鍏�锛屾寜10%鎻愬彇娉曞畾鐩堜綑鍏⿳锛屾寜10%鎻愬彇浠绘剰鐩堜綑鍏⿳锛屽墖瑭蹭紒妤�(y猫)鏈勾鏈湭鍒嗛厤鍒╂饯浣欓鐐�( )
銆€銆€绛旀锛氭湰骞存彁鍙栫殑娉曞畾鍜屼换鎰忕泩浣欏叕绌�=(800000-500000)*(10%+10%)=60000鍏�
銆€銆€鍓囨湭鍒嗛厤鍒╂饯=-500000+800000-60000=240000鍏�
銆€銆€3銆佹煇鍏徃鐩墠鐧�(f膩)琛屽湪澶栨櫘閫氳偂100钀偂锛屾瘡鑲¢潰鍊�1鍏�锛屾渶杩戜竴骞存敮浠樼殑姣忚偂鑲″埄鐐�0.6鍏冿紝鑲″埄鍥哄畾澧為暦鐜�(g)鐐�5%锛屾櫘閫氳偂甯傚児鐐烘瘡鑲�20鍏冦€傜櫦(f膩)琛屽湪澶栫殑鍌靛埜绺介潰鍊肩偤400钀厓锛岀エ闈㈠埄鐜囩偤8%锛屽偟鍒哥殑绺藉競鍍圭偤410钀厓銆傝偂绁ㄥ拰鍌靛埜鐨勭睂璩囪不鐢ㄥ潎蹇界暐涓嶈▓銆�2.瑭插叕鍙哥洰鍓嶆伅绋呭墠鍒╂饯(EBIT)鐐�500钀厓锛岄仼鐢ㄧ殑鎵€寰楃▍绋呯巼鐐�25%锛岄噰鐢ㄥ競鍫村児鍊间綔鐐鸿▓绠楀悇绋硣鏈瘮渚嬬殑鍍瑰€煎熀绀�(ch菙)銆�
銆€銆€姣忚偂鏀剁泭( )锛氱稖鍚堣硣鏈垚鏈偤( )
銆€銆€绛旀 锛�
銆€銆€姣忚偂鏀剁泭=(鎭▍鍓嶅埄娼ゅ埄鎭敮鍑�)/鑲℃暩(sh霉)=(500-400*8%)/100=4.68鍏�/鑲�
銆€銆€鑲$エ璩囨湰鎴愭湰=0.6*(1+5%)/20+5%=8.15%
銆€銆€鍌靛埜璩囨湰鎴愭湰=8%(1-25%)=6%
銆€銆€鑲$エ鍌靛埜鍚勫崰姣斾緥
銆€銆€鑲$エ==20*100/20*100+410=82.99%
銆€銆€鍌靛埜鎵€鍗犳瘮閲�=410/20*100+410=17.04%
銆€銆€缍滃悎璩囨湰鎴愭湰=8.15%*82.99%+6%*17.04%
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銆€銆€2012骞村瑷堝斧缍�(w菐ng)绲�(lu貌)杓斿皫(d菐o)鎷涚敓绨$珷 杞�(zhu菐n)鑷挵(hu谩n)鐞冪恫(w菐ng)鏍du24ol.com
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