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叏绋嬩竴灏嶄竴淇濋亷濂楅鍫卞悕

銆€銆€绗笁绡€(ji茅)銆€娑堣不绋呯殑妾㈡煡

銆€銆€涓€銆侀姺鍞敹鍏ョ殑妾㈡煡(鐔熸倝)

銆€銆€(涓€)涓€鑸姺鍞柟寮忕殑妾㈡煡

銆€銆€鑸囧鍊肩▍妾㈡煡鐨勫収(n猫i)瀹瑰熀鏈浉鍚�銆�

銆€銆€鑸囧鍊肩▍涓嶅悓鐨勬槸锛屾秷璨荤▍瀵﹁鍍瑰収(n猫i)绋�锛屽叾瑷堟彁绋呴噾鐨勬渻瑷堣超鍕�(w霉)铏曠悊涓嶅悓銆�

銆€銆€鍊燂細鐕熸キ(y猫)绋呴噾鍙婇檮鍔�

銆€銆€璨革細鎳�(y墨ng)浜ょ▍璨烩€曗€曟噳(y墨ng)浜ゆ秷璨荤▍

銆€銆€娑堣不绋呭拰鐕熸キ(y猫)绋呯殑璩嫏(w霉)铏曠悊涓€妯ｏ紝鍥犵偤娑堣不绋呭拰鐕熸キ(y猫)绋呴兘鏄児鍏�(n猫i)绋�銆�

銆€銆€(浜�)瑕栧悓閵峰敭鏂瑰紡鐨勬鏌�

銆€銆€瑕栧悓閵峰敭琛岀偤鎳�(y墨ng)瑷堢畻鐨勬秷璨荤▍鎳�(y墨ng)瑷堝叆鐩告噳(y墨ng)鐨勮超鎴朵腑銆�

銆€銆€璩嫏(w霉)铏曠悊锛�

銆€銆€鍊燂細鍦ㄥ缓宸ョ▼(闀锋湡鎶曡硣绛�)

銆€銆€璨革細搴瓨鍟嗗搧 (鎸夋垚鏈祼(ji茅)杞�(zhu菐n))

銆€銆€鎳�(y墨ng)浜ょ▍璨烩€曗€曟噳(y墨ng)浜ゅ鍊肩▍(閵烽爡绋呴)

銆€銆€鎳�(y墨ng)浜ょ▍璨烩€曗€曟噳(y墨ng)浜ゆ秷璨荤▍

銆€銆€娉ㄦ剰鍏惰▓绋呬緷鎿�(j霉)鐨勮(gu墨)瀹氾細瑕栧悓閵峰敭娌掓湁閵峰敭椤嶇殑锛岃▓绋呬緷鎿�(j霉)鎸夌磵绋呬汉鍚岄娑堣不鍝佺殑骞冲潎鍞児鏍哥畻;濡傛灉娌掓湁鍚岄娑堣不鍝佸钩鍧囧敭鍍�锛屾寜鐓х祫鎴愯▓绋呭児鏍兼牳绠椼€�

銆€銆€寰炲児瀹氱巼锛氱祫鎴愯▓绋呭児鏍�=(鎴愭湰+鍒╂饯)/(1-姣斾緥绋呯巼)

銆€銆€寰�(f霉)鍚堣▓绋咃細绲勬垚瑷堢▍鍍规牸=(鎴愭湰+鍒╂饯+鑷敘(ch菐n)鑷敤鏁�(sh霉)閲徝楀畾椤嶇▍鐜�)/(1-姣斾緥绋呯巼)

銆€銆€涓€鑸儏娉佷笅锛屽皪浜庡悓涓€鍊嬬磵绋呬汉鐨勫悓涓€闋呯稉(j墨ng)婵�(j矛)琛岀偤鑰岃█锛屽鍊肩▍鑸囨秷璨荤▍鐨勮▓绋呴姺鍞鐩稿悓銆�

銆€銆€銆愪緥9-14銆戞煇浼佹キ(y猫)鏂拌│鍒朵竴鎵瑰寲濡濆搧鐢ㄤ簬鑱峰伐鐛庡嫷锛岀劇鍚岄鐢�(ch菐n)鍝佺殑灏嶅鍞児锛屽凡鐭ョ敓鐢�(ch菐n)鎴愭湰鐐�10000鍏�锛屼紒妤�(y猫)鐨勮超鍕�(w霉)铏曠悊锛�

銆€銆€鍊燂細鎳�(y墨ng)浠樿伔宸ヨ柂閰� 10000

銆€銆€璨革細搴瓨鍟嗗搧 銆€銆€銆€10000

銆€銆€銆愯В鏋愩€戣鍚岄姺鍞�锛岀钩绱嶅鍊肩▍鍜屾秷璨荤▍銆傜祫鎴愯▓绋呭児鏍�=10000脳(1+5%)/(1-30%) =15000(鍏�)

銆€銆€鎳�(y墨ng)绱嶅鍊肩▍=15000脳17%=2550(鍏�)

銆€銆€娑堣不绋�=15000脳30%=4500(鍏�)

銆€銆€(涓�)濮旀墭鍔犲伐鎳�(y墨ng)绋呮秷璨诲搧瑷堢▍渚濇摎(j霉)鐨勬鏌�

銆€銆€1.灏嶅彈鎵樻柟鐨勬鏌�

銆€銆€(1)鏄惁灞簬鍋囧鎵樺姞宸ユキ(y猫)鍕�(w霉);

銆€銆€(2)鏄惁浠ｆ敹浠ｇ钩娑堣不绋�;

銆€銆€娉ㄦ剰锛氬鎵樺姞宸ヤ腑濮旀墭鏂圭磵娑堣不绋�锛屼絾鍙楁墭鏂硅浠ｆ敹浠ｇ钩娑堣不绋呫€�

銆€銆€(3)娉ㄦ剰瑷堢▍鍍规牸鐨勮(gu墨)瀹�銆�

銆€銆€娉ㄦ剰瑷堝児鐨勯爢搴�

銆€銆€寰炲児瀹氱巼锛氱祫鎴愯▓绋呭児鏍�=(鏉愭枡鎴愭湰+鍔犲伐璨�)/(1-娑堣不绋呯▍鐜�)

銆€銆€寰�(f霉)鍚堣▓绋咃細绲勬垚瑷堢▍鍍规牸=(鏉愭枡鎴愭湰+鍔犲伐璨�+濮旀墭鍔犲伐鏁�(sh霉)閲徝楀畾椤嶇▍鐜�)/(1-娑堣不绋呯▍鐜�)

銆€銆€2.灏嶅鎵樻柟鐨勬鏌�

銆€銆€鍙楁墭鏂规槸鍚﹀凡缍�(j墨ng)浠ｆ敹浠ｇ钩浜嗘秷璨荤▍锛屽叾浠ｆ敹娑堣不绋呯殑瑷堢畻鏄惁姝ｇ⒑銆�

銆€銆€浜�銆侀姺鍞暩(sh霉)閲忕殑妾㈡煡(浜嗚В)

銆€銆€(涓€)閵峰敭鏁�(sh霉)閲忕殑妾㈡煡鍏�(n猫i)瀹�

銆€銆€1.妾㈡煡浼佹キ(y猫)鏄惁瀛樺湪灏戦枊绁紝澶氱櫦(f膩)璨�锛岃綁(zhu菐n)绉婚姺鍞敹鍏ョ殑鎯呮硜銆�

銆€銆€2.妾㈡煡浼佹キ(y猫)鏄惁瀛樺湪璩绲�(ji茅)绠�锛岃綁(zhu菐n)绉婚姺鍞敹鍏ョ殑鎯呮硜銆�

銆€銆€(浜�)閵峰敭鏁�(sh霉)閲忕殑妾㈡煡鏂规硶

銆€銆€1.浠ョ洡鎿犻姺鍊掓摖娉�

銆€銆€鏈湡鐢�(ch菐n)鍝侀姺鍞暩(sh霉)閲�=涓婃湡鐢�(ch菐n)鍝佺祼(ji茅)瀛樻暩(sh霉)閲�+鏈湡鐢�(ch菐n)鍝佸畬宸ユ暩(sh霉)閲�-鏈湡鐢�(ch菐n)鍝佺祼(ji茅)瀛樻暩(sh霉)閲�

銆€銆€瑭叉柟娉曢仼鐢ㄤ簬鐢�(ch菐n)鎴愬搧绠＄悊鍒跺害涓嶅鍋ュ叏鐨勪紒妤�(y猫)銆�

銆€銆€2.浠ヨ€楁牳鐢�(ch菐n)锛屼互鐢�(ch菐n)鏍搁姺娓畾娉�

銆€銆€鏈湡鎳�(y墨ng)鍑虹敘(ch菐n)鍝佹暩(sh霉)閲�=鏈湡瀵﹁€楁潗鏂欓噺/鍠綅鐢�(ch菐n)鍝佹潗鏂欐秷鑰楀畾椤�

銆€銆€閬╃敤浜庣敘(ch菐n)鍝佺鐞嗗埗搴︽瘮杓冨仴鍏ㄧ殑浼佹キ(y猫)锛岄亱(y霉n)鐢ㄦ檪锛屾姄浣忎富瑕佽€楃敤鏉愭枡閫�(j矛n)琛屾牳瀹�銆�