2014骞寸稉(j墨ng)婵�(j矛)甯 €冭│銆婁腑绱�(j铆)寤虹瓚銆嬭鍫傜繏(x铆)椤�5

鏇存柊鏅�(sh铆)闁擄細2013-12-04 09:25:00 渚�(l谩i)婧愶細|0

鐎忚

鏀惰棌

鎽樿 2014骞寸稉(j墨ng)婵�(j矛)甯 €冭│銆婁腑绱�(j铆)寤虹瓚銆嬭鍫傜繏(x铆)椤�5

2013骞寸稉(j墨ng)婵�(j矛)甯 €冭│鐪熼绛旀鍙婃瑠(qu谩n)濞佽В鏋�

鐠�(hu谩n)鐞冪恫(w菐ng)鏍�2014骞寸稉(j墨ng)婵�(j矛)甯叏绋嬩竴灏�(du矛)涓€淇濋亷(gu貌)濂楅鍫�(b脿o)鍚�

銆€銆€鍠爡(xi脿ng)閬告搰椤�

銆€銆€1. 鏌愪汉浠�10%鐨勫柈鍒╁€熷嚭1200鍏�锛屽€熸湡鐐�2骞�锛岀劧鍚庝互8%鐨勫京(f霉)鍒╁皣涓婅堪鍊熷嚭閲戦鐨勬湰鍒╁拰鍐嶅€熷嚭锛屽€熸湡鐐�3骞�銆傚凡鐭ワ細(F/P锛�8%锛�3)=1.260锛屽墖姝や汉鍦ㄧ5骞存湯鍙互鐛插緱寰�(f霉)鏈埄鍜岀偤()鍏冦€�

銆€銆€A.1512.0

銆€銆€B.1663.2

銆€銆€C.1814.4

銆€銆€D.1829.5

銆€銆€[绛旀]:C

銆€銆€[瑙ｆ瀽]:鏈鑰冩牳鐨勬槸鍠埄鍜屽京(f霉)鍒╃殑瑷�(j矛)绠�銆�2骞村悗寰楀埌鐨勫埄鎭�=P脳n脳i=1200脳2脳10%=240(鍏�)

銆€銆€2骞村悗寰楀埌鐨勬湰鍒╁拰=1200+240=1440(鍏�)

銆€銆€5骞存湯寰楀埌鐨勬湰鍒╁拰=P脳(F/P锛�8%锛�3)=1440脳1.260=1814.4(鍏�)

銆€銆€2. 鏌愬湴鍗€(q奴)鐢�100钀�(w脿n)鍏冩崘娆句慨寤轰竴搴ф案涔呮€у缓绛戠墿锛岃┎寤虹瓚鐗╂瘡骞寸殑缍(h霉)璨�(f猫i)鐢ㄧ偤2钀�(w脿n)鍏�(鎶樼畻鑷冲勾鏈�)锛岄櫎鍒濇湡寤鸿ō(sh猫)璨�(f猫i)鐢ㄥ锛屽叾浣欐崘娆�(鐢ㄤ簬缍(h霉)鐨勮不(f猫i)鐢�)浠�6%鐨勫勾鍒╃巼瀛樺叆閵€琛�锛屼互淇濊瓑姝ｅ父鐨勭董璀�(h霉)璨�(f猫i)鐢ㄩ枊(k膩i)鏀�锛屽墖鍙敤浜庝慨寤烘案涔呮€у缓绛戠墿鐨勮硣閲戞槸()钀�(w脿n)鍏�銆�

銆€銆€A.66.67

銆€銆€B.68.67

銆€銆€C.76.65

銆€銆€D.80.67

銆€銆€[绛旀]:A

銆€銆€[瑙ｆ瀽]:鏈鑰冩牳鐨勬槸姘镐箙骞撮噾鐨勮▓(j矛)绠�銆傜暥(d膩ng)n瓒ㄤ簬鐒�(w煤)绐ぇ鏅�(sh铆)锛孉=i脳P锛屾墍浠=i/A=2/6%=33.33(钀�(w脿n)鍏�)

銆€銆€鎵€浠�锛屼慨寤烘案涔呮€у缓绛戠墿鐨勮硣閲�=100-33.33=66.67(钀�(w脿n)鍏�)

銆€銆€3. 鏌愭姇璩囨柟妗�锛岀暥(d膩ng)i1=10%鏅�(sh铆)锛屽噲鐝�(xi脿n)鍊肩偤124钀�(w脿n)鍏�;鐣�(d膩ng)i2=15%鏅�(sh铆)锛屽噲鐝�(xi脿n)鍊肩偤-36钀�(w脿n)鍏冿紝鍓囪┎鎶曡硣鏂规鐨勫収(n猫i)閮ㄦ敹鐩婄巼鏄�()銆�

銆€銆€A.10.875%

銆€銆€B.13.875%

銆€銆€C.12.875%

銆€銆€D.11.875%

銆€銆€[绛旀]:B

銆€銆€[瑙ｆ瀽]:鏈鑰冩牳鐨勬槸鍏�(n猫i)閮ㄦ敹鐩婄巼鐨勬眰娉曘€傚収(n猫i)閮ㄦ敹鐩婄巼r=10%+(15%-10%)*[124/(124+36)=13.875%

銆€銆€4. 鏌愭柟妗堢従(xi脿n)鏅�(sh铆)榛�(di菐n)鎶曡硣23钀�(w脿n)鍏�锛屾鍚庡緸绗�2骞村勾鏈枊(k膩i)濮�锛岄€ｇ簩(x霉)20骞达紝姣忓勾灏囨湁6.5钀�(w脿n)鍏冪殑鍑堟敹鐩�锛屽噲娈樺€肩偤6.5钀�(w脿n)鍏�銆傝嫢鍩烘簴(zh菙n)鏀剁泭鐜囩偤20%锛屽繁鐭ワ細(P/A锛�20%锛�20)=4.8696锛�(P/F锛�20%锛�21)=0.0217锛屽墖瑭叉柟妗堢殑鍑堢従(xi脿n)鍊兼槸()钀�(w脿n)鍏�銆�

銆€銆€A.2.57

銆€銆€B.3.23

銆€銆€C.3.52

銆€銆€D.4.35

銆€銆€[绛旀]:C

銆€銆€[瑙ｆ瀽]:鏈鑰冩牳鐨勬槸鍑堢従(xi脿n)鍊肩殑姹傛硶銆�

銆€銆€鎶婃瘡骞村噲鏀剁泭鎶樼偤绗�2骞村垵鐝�(xi脿n)鍊糚1=A(P/A,20%,20)=6.5脳4.8696=31.6524

銆€銆€鎶婃瘡骞村噲鏀剁泭鎶樼偤鐝�(xi脿n)鍊糚2=P1/(1+r)=31.6524/120%=26.377

銆€銆€鎶婂噲娈樺€兼姌鐐虹従(xi脿n)鍊糚3=F(P/F锛�20%锛�21)=6.5脳0.0217=0.14105

銆€銆€鎵€浠�锛屽噲鐝�(xi脿n)鍊�=26.377+0.14105-23=3.52

銆€銆€5. 涓嬪垪椤炲瀷鐨勬姇璩囨柟妗堜腑锛岄仼浜庝娇鐢ㄥ収(n猫i)閮ㄦ敹鐩婄巼娉曢€�(j矛n)琛岃⿻(p铆ng)鍍�(ji脿)鐨勬槸()銆�

銆€銆€A.鐛�(d煤)绔嬫柟妗�

銆€銆€B.澹藉懡鏈熶笉鍚岀殑浜掓枼鏂规

銆€銆€C.澹藉懡鏈熺浉鍚岀殑浜掓枼鏂规

銆€銆€D.娣峰悎鏂规

銆€銆€[绛旀]:A

銆€銆€[瑙ｆ瀽]:鏈鑰冩牳鐨勬槸鐛�(d煤)绔嬫柟妗堢殑瑭�(p铆ng)鍍�(ji脿)鎸囨(bi膩o)銆佽⿻(p铆ng)鍍�(ji脿)鏂规硶銆傜崹(d煤)绔嬫柟妗堢殑瑭�(p铆ng)鍍�(ji脿)鎸囨(bi膩o)鏄晥鐜�锛屽嵆鍏�(n猫i)閮ㄦ敹鐩婄巼銆�

銆€銆€6. 涓嬪垪鏂规硶涓�锛屽彲鐢ㄤ簬棰�(f膿ng)闅�(xi菐n)鍨嬫焙绛栫殑鏄�()銆�

銆€銆€A.绛夋鐜囨硶

銆€銆€B.鍔犳瑠(qu谩n)绉诲嫊(d貌ng)骞冲潎娉�

銆€銆€C.寰�?t墨ng)鏌楀搧?/p>

銆€銆€D.鏁忔劅鎬у垎鏋�

銆€銆€[绛旀]:A

銆€銆€[瑙ｆ瀽]:鏈鑰冩牳鐨勬槸棰�(f膿ng)闅�(xi菐n)鍨嬫焙绛栫殑鏂规硶銆傞ⅷ(f膿ng)闅�(xi菐n)鍨嬫焙绛栫殑鏂规硶鍖呮嫭锛氭湡鏈涘€兼(bi膩o)婧�(zh菙n)鍜屽悎鐞嗘€ф(bi膩o)婧�(zh菙n)(鍙堝彨绛夋鐜囨硶)銆�

銆€銆€7. 鏌愬偟鍒�1000鍏�锛屽勾鍒╃巼鐐�8%锛屾瘡鍗婂勾浠樻伅涓€娆�锛岃臣(g貌u)璨蜂箣鍚�3骞村埌鏈�锛屽嵆鐛插緱6娆′粯鎭悗鍎熼倓鍌靛埜鏈噾1000鍏�锛岃嫢璩�(g貌u)璨峰偟鍒歌€呮鐛插彇10%鐨勬敹鐩�锛屽墖瑭插偟鍒告渶澶氭噳(y墨ng)鐢�()鍏冭臣(g貌u)璨枫€傚凡鐭ワ細(F/A锛�4%锛�6)=6.633锛�(P/F锛�10%锛�3)=0.7513銆�

銆€銆€A.962.45

銆€銆€B.984.46

銆€銆€C.1064.86

銆€銆€D.950.63

銆€銆€[绛旀]:D

銆€銆€[瑙ｆ瀽]:瑭插偟鍒告渶澶氭噳(y墨ng)鐢ㄥ灏戝厓璩�(g貌u)璨枫€傚嵆姹傚彇10%鏀剁泭涓嬬殑瑭插偟鍒稿噲鐝�(xi脿n)鍊�

銆€銆€=1000鍏兠�(8%梅2)脳(F/A锛�4%锛�6) 脳(P/F锛�10%锛�3)+1000脳(P/F锛�10%锛�3)

銆€銆€= 1000鍏兠�(8%梅2)脳6.633 脳0.7513+1000鍏兠�0.7513=199.33+751.3=950.63鍏�銆�

銆€銆€8. 鏌愪紒妤�(y猫)鎵垮寘涓€闋�(xi脿ng)宸ョ▼锛岃┎宸ョ▼鍙敤鐢�銆佷箼銆佷笝銆佷竵鍥涚ó鏂藉伐鏂规硶涓殑浠讳綍鍜岀ó瀹屾垚锛屽洓绋柦宸ユ柟娉曢兘灏囦笉鍚岀▼搴﹀湴鍙楀埌澶╂埃璁婂寲鐨勫奖闊�銆傜稉(j墨ng)瑷�(j矛)绠�锛屽洓绋柦宸ユ柟娉曞湪涓嶅悓澶╂埃鐙€娉佷笅鐨勫悗鎮斿€煎涓嬭〃鎵€绀猴紝鍓囩敤鏈€灏忔渶澶у悗鎮斿€兼硶閬告搰鐨勬渶鍎�(y艒u)鏂规鏄�()銆�

銆€銆€鍚庢倲鍊� (鍠綅锛氳惉(w脿n)鍏�)