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鐎忚
鏀惰棌
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銆€銆€鍊燂細鍘熸潗鏂欌€曗€旳鏉愭枡銆€60 200
銆€銆€鎳�(y墨ng)浜ょ▍璨�(f猫i)鈥曗€曟噳(y墨ng)浜ゅ鍊肩▍(閫�(j矛n)闋�(xi脿ng)绋呴) 10 200
銆€銆€璨革細閵€琛屽瓨娆俱€€70 400
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銆€銆€璨革細閵€琛屽瓨娆俱€€59 000
銆€銆€銆愪緥10-19銆戞壙銆愪緥10-18銆�锛岃┎浼佹キ(y猫)璩�(g貌u)鍏ョ殑B鏉愭枡宸叉敹鍒�锛屽苟椹�(y脿n)鏀跺叆搴�(k霉)銆�
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銆€銆€鍊燂細鍘熸潗鏂欌€曗€旵鏉愭枡銆€461 800
銆€銆€鎳�(y墨ng)浜ょ▍璨�(f猫i)鈥曗€曟噳(y墨ng)浜ゅ鍊肩▍(閫�(j矛n)闋�(xi脿ng)绋呴)銆€78 200
銆€銆€璨革細鎳�(y墨ng)浠樿超娆锯€曗€曚竵鍏徃銆€540 000
銆€銆€銆愪緥10-21銆戞煇浼佹キ(y猫)寰炵敳鍏徃璩�(g貌u)鍏鏉愭枡涓€鎵癸紝鏉愭枡宸查(y脿n)鏀跺叆搴�(k霉)锛屾湀鏈櫦(f膩)绁ㄨ超鍠皻鏈敹鍒帮紝鏆及鍍�(ji脿)鐐�110 000鍏�銆�
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銆€銆€璨革細閵€琛屽瓨娆俱€€400 000
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銆€銆€鍊燂細鍘熸潗鏂欌€曗€旹鏉愭枡銆€402 200
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銆€銆€璨革細闋�(y霉)浠樿超娆锯€曗€曚箼鍏徃銆€470 200
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銆€銆€璨革細閵€琛屽瓨娆俱€€70 200
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銆€銆€鏈堟湯涓€娆″姞娆�(qu谩n)骞冲潎娉曟槸鎸囦互鏈堝垵绲�(ji茅)瀛樺瓨璨ㄥ拰鏈湀鏀跺叆瀛樿波鐨勬暩(sh霉)閲忕偤娆�(qu谩n)鏁�(sh霉)锛屼簬鏈堟湯涓€娆¤▓(j矛)绠楀瓨璨ㄥ钩鍧囧柈鍍�(ji脿)锛屾摎(j霉)浠ヨ▓(j矛)绠楃暥(d膩ng)鏈堢櫦(f膩)鍑哄瓨璨ㄦ垚鏈拰鏈堟湯绲�(ji茅)瀛樺瓨璨ㄦ垚鏈殑涓€绋柟娉曘€傚嵆骞虫檪(sh铆)鏀跺叆鏅�(sh铆)鎸夋暩(sh霉)閲�銆佸柈鍍�(ji脿)銆侀噾椤嶇櫥瑷�锛屼絾姣忔涓嶇⒑瀹氬叾绲�(ji茅)瀛樺柈鍍�(ji脿)锛岃€屾槸鍦ㄦ湀鏈檪(sh铆)涓€娆¤▓(j矛)绠楀叾鏈湡鐨勫姞娆�(qu谩n)骞冲潎鍠児(ji脿)銆�
銆€銆€鍔犳瑠(qu谩n)骞冲潎鍠児(ji脿)=(鏈堝垵绲�(ji茅)瀛樺瓨璨ㄥ(sh铆)闅涙垚鏈�+鏈湀鏀跺叆瀛樿波瀵�(sh铆)闅涙垚鏈�)/(鏈堝垵绲�(ji茅)瀛樺瓨璨ㄦ暩(sh霉)閲�+鏈湀鏀跺叆瀛樿波鏁�(sh霉)閲�)
銆€銆€鏈湀鐧�(f膩)鍑哄瓨璨ㄥ(sh铆)闅涙垚鏈�=鏈湀鐧�(f膩)鍑哄瓨璨ㄦ暩(sh霉)閲徝楀姞娆�(qu谩n)骞冲潎鍠児(ji脿)
銆€銆€鏈堟湯绲�(ji茅)瀛樺瓨璨ㄥ(sh铆)闅涙垚鏈�=鏈堟湯绲�(ji茅)瀛樺瓨璨ㄦ暩(sh霉)閲徝楀姞娆�(qu谩n)骞冲潎鍠児(ji脿)
銆€銆€鎴栵細鏈堟湯绲�(ji茅)瀛樺瓨璨ㄥ(sh铆)闅涙垚鏈�=鏈堝垵绲�(ji茅)瀛樺瓨璨ㄥ(sh铆)闅涙垚鏈�+鏈湀鏀跺叆瀛樿波瀵�(sh铆)闅涙垚鏈�-鏈湀鐧�(f膩)鍑哄瓨璨ㄥ(sh铆)闅涙垚鏈�
銆€銆€鈶ｇЩ鍕�(d貌ng)鍔犳瑠(qu谩n)骞冲潎娉�
銆€銆€绉诲嫊(d貌ng)鍔犳瑠(qu谩n)骞冲潎娉曟槸鎸囧湪姣忔閫�(j矛n)璨ㄤ互鍚�锛岀珛鍗虫牴鎿�(j霉)搴�(k霉)瀛樺瓨璨ㄦ暩(sh霉)閲忓拰绺芥垚鏈紝瑷�(j矛)绠楀嚭鏂扮殑骞冲潎鍠綅鎴愭湰锛屼綔鐐轰笅娆￠€�(j矛n)璨ㄥ墠鐧�(f膩)鍑哄瓨璨ㄧ殑鍠綅鎴愭湰涓€绋柟娉�銆傜Щ鍕�(d貌ng)骞冲潎娉曡垏鍏ㄦ湀涓€娆″姞娆�(qu谩n)骞冲潎娉曠殑瑷�(j矛)绠楀師鐞嗗熀鏈浉鍚�锛屽彧鏄姹傚湪姣忔(鎵�)鏀跺叆瀛樿波鏅�(sh铆)閲嶆柊瑷�(j矛)绠楀姞娆�(qu谩n)骞冲潎鍠児(ji脿)銆�
銆€銆€銆愪緥椤�?鍠伕椤屻€戦噰鐢ㄢ€滃厛閫�(j矛n)鍏堝嚭娉曗€濊▓(j矛)绠楃櫦(f膩)鍑哄瓨璨ㄦ垚鏈�锛屾湡鍒濆韩(k霉)瀛樼‖鐩�(p谩n)鏁�(sh霉)閲忕偤50浠�锛屽柈鍍�(ji脿)1 000鍏�;鏈湀璩�(g貌u)鍏ョ‖鐩�(p谩n)100浠�锛屽柈鍍�(ji脿)1 050鍏�;鏈湀闋�(l菒ng)鐢ㄧ‖鐩�(p谩n)100浠�锛屽叾闋�(l菒ng)鐢ㄧ附鎴愭湰鐐�(銆€)銆�
銆€銆€A.102 500銆€B.100 000鍏�
銆€銆€C.105 000銆€D.100 500鍏�
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銆€銆€銆愪緥椤�?鍠伕椤屻€戦噰鐢ㄥ叏鏈堜竴娆″姞娆�(qu谩n)骞冲潎娉�锛屾湀鏈竴娆″姞娆�(qu谩n)骞冲潎鍠児(ji脿)瑷�(j矛)绠楀叕寮忎腑鐨勫垎瀛愭槸(銆€)銆�
銆€銆€A.鏈堝垵绲�(ji茅)瀛樿┎绋瓨娆剧殑瀵�(sh铆)闅涙垚鏈� + 鏈湀璩�(g貌u)鍏ヨ┎绋瓨璨ㄧ殑瀵�(sh铆)闅涙垚鏈�
銆€銆€B.鏈堝垵绲�(ji茅)瀛樿┎绋瓨娆剧殑瑷�(j矛)鍔冩垚鏈� + 鏈湀璩�(g貌u)鍏ヨ┎绋瓨璨ㄧ殑瑷�(j矛)鍔冩垚鏈�
銆€銆€C.鍘熺祼(ji茅)瀛樺瓨璨ㄧ殑瀵�(sh铆)闅涙垚鏈� + 鏈壒璩�(g貌u)鍏ュ瓨璨ㄧ殑瀵�(sh铆)闅涙垚鏈�
銆€銆€D.鍘熺祼(ji茅)瀛樺瓨璨ㄧ殑瑷�(j矛)鍔冩垚鏈� + 鏈壒璩�(g貌u)鍏ュ瓨璨ㄧ殑瑷�(j矛)鍔冩垚鏈�
銆€銆€銆庢纰虹瓟妗堛€廇
銆€銆€(2)鐧�(f膩)鍑烘潗鏂欑殑璩嫏(w霉)铏曠悊
銆€銆€銆愪緥10-26銆戜竵鍏徃2010骞�3鏈�1鏃ョ祼(ji茅)瀛楤鏉愭枡3 000鍏枻锛屾瘡鍏枻瀵�(sh铆)闅涙垚鏈偤10鍏�;
銆€銆€3鏈�5鏃ュ拰3鏈�20鏃ュ垎鍒ヨ臣(g貌u)鍏ヨ┎鏉愭枡9 000鍏枻鍜�6 000鍏枻锛屾瘡鍏枻瀵�(sh铆)闅涙垚鏈垎鍒ョ偤11鍏冨拰12鍏�;
銆€銆€3鏈�10鏃ュ拰3鏈�25鏃ュ垎鍒ョ櫦(f膩)鍑鸿┎鏉愭枡10 500鍏枻鍜�6 000鍏枻銆�
銆€銆€銆庢纰虹瓟妗堛€�
銆€銆€閲囩敤鏈堟湯涓€娆″姞娆�(qu谩n)骞冲潎娉曡▓(j矛)绠桞鏉愭枡鐨勬垚鏈涓嬶細
銆€銆€B鏉愭枡骞冲潎鍠綅鎴愭湰=(3 000脳10+9 000脳11+6 000脳12)梅(3 000+9 000+6 000)=11.17(鍏�)
銆€銆€鏈湀鐧�(f膩)鍑哄瓨璨ㄧ殑鎴愭湰=(10 500+6 000)脳11.17=184 305(鍏�)
銆€銆€鏈堟湯绲�(ji茅)瀛樺瓨璨ㄧ殑鎴愭湰=3 000脳10+9 000脳11+6 000脳12-184 305=16 695(鍏�)
銆€銆€銆愪緥10-27銆戠敳鍏徃鏍规摎(j霉)鈥滅櫦(f膩)鏂欐啈璀夊尟绺借〃鈥濈殑瑷橀寗锛岀暥(d膩ng)鏈堝熀鏈敓鐢�(ch菐n)杌�(ch膿)闁撻牁(l菒ng)鐢ˋ鏉愭枡400 000鍏�锛岃紨鍔╃敓鐢�(ch菐n)杌�(ch膿)闁撻牁(l菒ng)鐢ˋ鏉愭枡100 000鍏�锛岃粖(ch膿)闁撶鐞嗛儴闁€(m茅n)闋�(l菒ng)鐢ˋ鏉愭枡8 000鍏�锛屼紒妤�(y猫)琛屾斂绠＄悊閮ㄩ杸(m茅n)闋�(l菒ng)鐢ˋ鏉愭枡5 000鍏冿紝鍚堣▓(j矛)513 000鍏�銆�
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銆€銆€璨革細鏉愭枡閲囪臣(g貌u)鈥曗€曠敳鏉愭枡銆€220 000
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銆€銆€绠＄悊璨�(f猫i)鐢ㄣ€€500
銆€銆€璨革細鍘熸潗鏂欍€€15 500
銆€銆€鏉愭枡鎴愭湰宸暟鐜�=(鏈熷垵绲�(ji茅)瀛樻潗鏂欑殑鎴愭湰宸暟+鏈湡椹�(y脿n)鏀跺叆搴�(k霉)鏉愭枡鐨勬垚鏈樊鐣�)梅(鏈熷垵绲�(ji茅)瀛樻潗鏂欑殑瑷�(j矛)鍔冩垚鏈�+鏈湡椹�(y脿n)鏀跺叆搴�(k霉)鏉愭枡鐨勮▓(j矛)鍔冩垚鏈�)脳100%
銆€銆€鏉愭枡鎴愭湰宸暟鐜�=(1 500-5 000)/(50 000+150 000)=-1.75%
銆€銆€鐧�(f膩)鍑烘潗鏂欐噳(y墨ng)璨�(f霉)鎿�(d膩n)鐨勬垚鏈樊鐣�=鐧�(f膩)鍑烘潗鏂欑殑瑷�(j矛)鍔冩垚鏈楁潗鏂欐垚鏈樊鐣扮巼
銆€銆€绲�(ji茅)杞�(zhu菐n)鐧�(f膩)鍑烘潗鏂欑殑鎴愭湰宸暟鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗濡備笅锛�
銆€銆€鍊燂細鏉愭枡鎴愭湰宸暟銆€271.25
銆€銆€璨革細鐢熺敘(ch菐n)鎴愭湰鈥曗€曞熀鏈敓鐢�(ch菐n)鎴愭湰銆€175
銆€銆€鈥曗€曡紨鍔╃敓鐢�(ch菐n)鎴愭湰銆€87.5
銆€銆€绠＄悊璨�(f猫i)鐢ㄣ€€8.75
鍏ㄥ湅(gu贸)2013骞存渻(hu矛)瑷�(j矛)璀夋簴(zh菙n)鑰冭瓑鎵撳嵃鍏ュ彛 2013骞存渻(hu矛)瑷�(j矛)璀夎€冭│鎴愮妇(j墨)鏌ヨ(x煤n)?n猫i)鑲�?/span>
>>>鍫�(b脿o)鑰冩寚鍗� | |||||||
鍏ㄥ湅(gu贸)鏈�(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鍙栨秷鍏嶈│璩囨牸7鏈�1鏃ラ枊(k膩i)濮� 2013鏈�(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鑰冭│杓斿皫(d菐o)鍫�(b脿o)鍚嶅叆鍙�
2013骞存渻(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鑰冭│鍫�(b脿o)鍚嶅尟绺�銆€銆€ 2013骞存渻(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鑰冭│妯℃摤娓�(c猫)瑭﹀嵎鍖附
2013骞存渻(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鑰冭│鎶€宸�銆€銆€ 鏈�(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鑰冭│甯歌(ji脿n)鍟�(w猫n)椤屽尟绺�
銆€銆€瑾茬▼鎺ㄨ枽锛氱敖绱勪繚閬�(gu貌)>>>鍖椾含鐗�|鍏ㄥ湅(gu贸)鐗� 绨界磩淇濋亷(gu貌)+涓婂礂>>>鍖椾含鐗�|鍏ㄥ湅(gu贸)鐗�
銆€銆€浜屻€佸韩(k霉)瀛樺晢鍝�
銆€銆€鈥滃韩(k霉)瀛樺晢鍝佲€濈鐩�
銆€銆€(涓€)鐢�(ch菐n)鎴愬搧鍏ュ韩(k霉)鐨勮超鍕�(w霉)铏曠悊
銆€銆€銆愪緥10-28銆戠敳鍏徃鈥滃晢鍝佸叆搴�(k霉)鍖附琛ㄢ€濊杓�锛岃┎鍏徃12鏈堜唤椹�(y脿n)鏀跺叆搴�(k霉)A鐢�(ch菐n)鍝�10 000鑷�(t谩i)锛屽(sh铆)闅涘柈浣嶆垚鏈�500鍏冿紝瑷�(j矛)5 000 000鍏�;B鐢�(ch菐n)鍝�2 000鑷�(t谩i)锛屽(sh铆)闅涘柈浣嶆垚鏈�1 000鍏冿紝瑷�(j矛)2 000 000鍏�銆�
銆€銆€銆庢纰虹瓟妗堛€�
銆€銆€鍊燂細搴�(k霉)瀛樺晢鍝佲€曗€旳鐢�(ch菐n)鍝併€€5 000 000
銆€銆€鈥曗€旴鐢�(ch菐n)鍝併€€2 000 000
銆€銆€璨革細鐢熺敘(ch菐n)鎴愭湰鈥曗€旳鐢�(ch菐n)鍝併€€5 000 000
銆€銆€鈥曗€旴鐢�(ch菐n)鍝併€€2 000 000
銆€銆€(浜�)閵�(xi膩o)鍞晢鍝佺祼(ji茅)杞�(zhu菐n)閵�(xi膩o)鍞垚鏈殑璩嫏(w霉)铏曠悊
銆€銆€銆愪緥10-29銆戠敳鍏徃鏈堟湯鍖附鐨勭櫦(f膩)鍑哄晢鍝佷腑锛岀暥(d膩ng)鏈堝凡瀵�(sh铆)鐝�(xi脿n)閵�(xi膩o)鍞殑A鐢�(ch菐n)鍝佹湁500鑷�(t谩i)锛孊鐢�(ch菐n)鍝佹湁1 000鑷�(t谩i)銆傝┎鏈圓鐢�(ch菐n)鍝佸(sh铆)闅涘柈浣嶆垚鏈�4 000鍏�锛孊鐢�(ch菐n)鍝佸(sh铆)闅涘柈浣嶆垚鏈�1 000鍏�銆傚湪绲�(ji茅)杞�(zhu菐n)鍏堕姺(xi膩o)鍞垚鏈檪(sh铆)锛屾噳(y墨ng)绶ㄥ埗鏈�(hu矛)瑷�(j矛)鍒嗛寗濡備笅锛�
銆€銆€銆庢纰虹瓟妗堛€�
銆€銆€鍊燂細涓荤嚐(y铆ng)妤�(y猫)鍕�(w霉)鎴愭湰銆€3 000 000
銆€銆€璨革細搴�(k霉)瀛樺晢鍝佲€曗€旳鐢�(ch菐n)鍝併€€2 000 000
銆€銆€鈥曗€旴鐢�(ch菐n)鍝併€€1 000 000
銆€銆€(涓�)鍟嗗搧娴侀€氫紒妤�(y猫)
銆€銆€1.姣涘埄鐜囨硶
銆€銆€姣涘埄鐜囨硶鏄牴鎿�(j霉)鏈湡閵�(xi膩o)鍞噲椤嶄箻涓婃湡瀵�(sh铆)闅�(鎴栨湰鏈熻▓(j矛)鍔�)姣涘埄鐜囧尅绠楁湰鏈熼姺(xi膩o)鍞瘺鍒╋紝骞舵摎(j霉)浠ヨ▓(j矛)绠楃櫦(f膩)鍑哄瓨璨ㄥ拰鏈熸湯瀛樿波鎴愭湰鐨勪竴绋柟娉�銆�
銆€銆€銆愪緥10-30銆戞煇鎵圭櫦(f膩)鍏徃2010骞�4鏈堝垵A椤�(l猫i)鍟嗗搧搴�(k霉)瀛�60 000鍏冿紝鏈湀璩�(g貌u)閫�(j矛n)50 000鍏�锛屾湰鏈堥姺(xi膩o)鍞敹鍏�121 000鍏�锛岀櫦(f膩)鐢熺殑閵�(xi膩o)鍞€€鍥炲拰閵�(xi膩o)鍞姌璁撶偤11 000鍏冿紝涓婃湀瑭查(l猫i)鍟嗗搧鐨勬瘺鍒╃巼鐐�20%锛屾湰鏈堝凡閵�(xi膩o)鍞晢鍝佸拰搴�(k霉)瀛樺晢鍝佺殑鎴愭湰瑷�(j矛)绠楀涓嬶細
銆€銆€銆庢纰虹瓟妗堛€�
銆€銆€鏈湀閵�(xi膩o)鍞噲椤�=121 000-11 000=110 000(鍏�)
銆€銆€閵�(xi膩o)鍞瘺鍒�=110 000脳20%=22 000(鍏�)
銆€銆€鏈湀閵�(xi膩o)鍞垚鏈�=110 000-22 000=88 000(鍏�)
銆€銆€搴�(k霉)瀛樺晢鍝佹垚鏈�=60 000+50 000-88 000=22 000(鍏�)
銆€銆€2.鍞児(ji脿)閲戦鏍哥畻娉�
銆€銆€鍞児(ji脿)閲戦鏍哥畻娉曚笅锛屽钩鏅�(sh铆)鍟嗗搧鐨勮臣(g貌u)鍏�銆佸姞宸�銆佹敹鍥�銆侀姺(xi膩o)鍞潎鎸夊敭鍍�(ji脿)瑷樿超锛屽敭鍍�(ji脿)鑸囬€�(j矛n)鍍�(ji脿)鐨勫樊椤嶉€氶亷(gu貌)鈥滃晢鍝侀€�(j矛n)閵�(xi膩o)宸児(ji脿)鈥濈鐩牳绠椼€�
銆€銆€鏈熸湯瑷�(j矛)绠楅€�(j矛n)閵�(xi膩o)宸児(ji脿)鐜囧拰鏈湡宸查姺(xi膩o)鍟嗗搧鎳�(y墨ng)鍒�?j菒n)鍋熷€狹(j矛n)閵�(xi膩o)宸児(ji脿)锛屽皣宸查姺(xi膩o)鍟嗗搧鐨勯姺(xi膩o)鍞垚鏈(di脿o)鏁寸偤瀵�(sh铆)闅涙垚鏈€�
銆€銆€銆愪緥10-31銆戞煇鍟嗗牬(ch菐ng)閲囩敤鍞児(ji脿)閲戦鏍哥畻娉曞皪(du矛)搴�(k霉)瀛樺晢鍝侀€�(j矛n)琛屾牳绠�銆傛湰鏈堟湀鍒濆韩(k霉)瀛樺晢鍝侀€�(j矛n)鍍�(ji脿)鎴愭湰绺介30钀�(w脿n)鍏�锛屽敭鍍�(ji脿)绺介45钀�(w脿n)鍏�;鏈湀璩�(g貌u)閫�(j矛n)鍟嗗搧閫�(j矛n)鍍�(ji脿)鎴愭湰绺介40钀�(w脿n)鍏冿紝鍞児(ji脿)绺介55钀�(w脿n)鍏�;鏈湀閵�(xi膩o)鍞晢鍝佸敭鍍�(ji脿)绺介80钀�(w脿n)鍏�銆傛湁闂�(gu膩n)瑷�(j矛)绠楀涓嬶細
銆€銆€鍟嗗搧閫�(j矛n)閵�(xi膩o)宸児(ji脿)鐜�=銆�(45-30)+(55-40)銆�/(45+55)脳100%=30%
銆€銆€鏈湡閵�(xi膩o)鍞晢鍝佹噳(y墨ng)鍒�?j菒n)鍋熺撼鍞愭劋M(j矛n)閵�(xi膩o)宸児(ji脿)=80脳30%=24(钀�(w脿n)鍏�)
銆€銆€鏈湡閵�(xi膩o)鍞晢鍝佺殑鎴愭湰=80-24=56(钀�(w脿n)鍏�)
銆€銆€鏈熸湯绲�(ji茅)瀛樺晢鍝佺殑鎴愭湰=30+40-56=14(钀�(w脿n)鍏�)
銆€銆€绲�(ji茅)杞�(zhu菐n)閵�(xi膩o)鍞晢鍝佹垚鏈渻(hu矛)瑷�(j矛)鍒嗛寗锛�
銆€銆€鍊燂細涓荤嚐(y铆ng)妤�(y猫)鍕�(w霉)鎴愭湰銆€80
銆€銆€璨革細搴�(k霉)瀛樺晢鍝併€€80
銆€銆€鍊燂細鍟嗗搧閫�(j矛n)閵�(xi膩o)宸児(ji脿)銆€24
銆€銆€璨革細涓荤嚐(y铆ng)妤�(y猫)鍕�(w霉)鎴愭湰銆€24
鍏ㄥ湅(gu贸)2013骞存渻(hu矛)瑷�(j矛)璀夋簴(zh菙n)鑰冭瓑鎵撳嵃鍏ュ彛 2013骞存渻(hu矛)瑷�(j矛)璀夎€冭│鎴愮妇(j墨)鏌ヨ(x煤n)?n猫i)鑲�?/span>
>>>鍫�(b脿o)鑰冩寚鍗� | |||||||
鍏ㄥ湅(gu贸)鏈�(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鍙栨秷鍏嶈│璩囨牸7鏈�1鏃ラ枊(k膩i)濮� 2013鏈�(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鑰冭│杓斿皫(d菐o)鍫�(b脿o)鍚嶅叆鍙�
2013骞存渻(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鑰冭│鍫�(b脿o)鍚嶅尟绺�銆€銆€ 2013骞存渻(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鑰冭│妯℃摤娓�(c猫)瑭﹀嵎鍖附
2013骞存渻(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鑰冭│鎶€宸�銆€銆€ 鏈�(hu矛)瑷�(j矛)寰炴キ(y猫)璩囨牸鑰冭│甯歌(ji脿n)鍟�(w猫n)椤屽尟绺�
銆€銆€瑾茬▼鎺ㄨ枽锛氱敖绱勪繚閬�(gu貌)>>>鍖椾含鐗�|鍏ㄥ湅(gu贸)鐗� 绨界磩淇濋亷(gu貌)+涓婂礂>>>鍖椾含鐗�|鍏ㄥ湅(gu贸)鐗�
銆€銆€涓�銆佸浐瀹氳硣鐢�(ch菐n)
銆€銆€鍥哄畾璩囩敘(ch菐n)鏄寚鍚屾檪(sh铆)鍏锋湁浠ヤ笅鐗瑰緛鐨勬湁褰㈣硣鐢�(ch菐n)锛�
銆€銆€绗竴锛岀偤鐢熺敘(ch菐n)鍟嗗搧銆佹彁渚涘嫗鍕�(w霉)銆佸嚭绉熸垨缍�(j墨ng)鐕�(y铆ng)绠＄悊鑰屾寔鏈夌殑;
銆€銆€绗簩锛屼娇鐢ㄥ勾闄愯秴閬�(gu貌)涓€鍊�(g猫)鏈�(hu矛)瑷�(j矛)骞村害銆�
銆€銆€(涓€)鍥哄畾璩囩敘(ch菐n)鐨勭⒑瑾�(r猫n)
銆€銆€1.鑸囪┎鍥哄畾璩囩敘(ch菐n)鏈夐棞(gu膩n)鐨勭稉(j墨ng)婵�(j矛)鍒╃泭寰堝彲鑳芥祦鍏ヤ紒妤�(y猫)
銆€銆€2.瑭插浐瀹氳硣鐢�(ch菐n)鐨勬垚鏈兘澶犲彲闈犺▓(j矛)閲�
銆€銆€(浜�)鍥哄畾璩囩敘(ch菐n)鐨勫垎椤�(l猫i)
銆€銆€1.鎸夌稉(j墨ng)婵�(j矛)鐢ㄩ€斿垎椤�(l猫i)---鐢熺敘(ch菐n)缍�(j墨ng)鐕�(y铆ng)鐢ㄥ浐瀹氳硣鐢�(ch菐n)鍜岄潪鐢熺敘(ch菐n)缍�(j墨ng)鐕�(y铆ng)鐢ㄥ浐瀹氳硣鐢�(ch菐n)銆�
銆€銆€2.缍滃悎鍒嗛(l猫i)
銆€銆€(1)鐢熺敘(ch菐n)缍�(j墨ng)鐕�(y铆ng)鐢ㄥ浐瀹氳硣鐢�(ch菐n);
銆€銆€(2)闈炵敓鐢�(ch菐n)缍�(j墨ng)鐕�(y铆ng)鐢ㄥ浐瀹氳硣鐢�(ch菐n);
銆€銆€(3)缍�(j墨ng)鐕�(y铆ng)绉熷嚭鍥哄畾璩囩敘(ch菐n)锛屾槸鎸囧湪缍�(j墨ng)鐕�(y铆ng)绉熻硟鏂瑰紡涓嬪嚭绉熺郸澶栧柈浣嶄娇鐢ㄧ殑鍥哄畾璩囩敘(ch菐n)銆傞€欓(l猫i)鍥哄畾璩囩敘(ch菐n)鏄皣浣跨敤娆�(qu谩n)鏆檪(sh铆)璁撴浮绲︽壙绉熷柈浣�锛屾墍鏈夋瑠(qu谩n)浠嶆鏈紒妤�(y猫)锛岀敱浼佹キ(y猫)鏀跺彇绉熼噾鏀跺叆锛屼粛鎳�(y墨ng)鐢辨湰浼佹キ(y猫)鎻愬彇鎶樿垔;
銆€銆€(4)铻嶈硣绉熷叆鍥哄畾璩囩敘(ch菐n)锛屾槸鎸囦紒妤�(y猫)浠ヨ瀺璩囩璩冩柟寮忕鍏ョ殑姗�(j墨)鍣ㄨō(sh猫)鍌欑瓑鍥哄畾璩囩敘(ch菐n)銆傚湪绉熻硟鏈熼枔鍏�(n猫i)瑕栧悓鑷湁鍥哄畾璩囩敘(ch菐n)閫�(j矛n)琛岀鐞�;
銆€銆€(5)鏈娇鐢ㄥ浐瀹氳硣鐢�(ch菐n);
銆€銆€(6)涓嶉渶鐢ㄥ浐瀹氳硣鐢�(ch菐n);
銆€銆€(7)鍦熷湴锛屾槸鎸囬亷(gu貌)鍘诲凡缍�(j墨ng)鍠崹(d煤)浼板児(ji脿)鍏ヨ超鐨勫湡鍦�銆傚洜寰佺敤鍦熷湴鑰屾敮浠樼殑瑁�(b菙)鍎熻不(f猫i)鐢ㄦ噳(y墨ng)瑷�(j矛)鍏ヨ垏鍦熷湴鏈夐棞(gu膩n)鐨勬埧灞�銆佸缓绛戠墿鐨勫児(ji脿)鍊煎収(n猫i)锛屼笉鍠崹(d煤)浣滅偤鍦熷湴鍍�(ji脿)鏍煎叆璩�銆�
銆€銆€(涓�)鍥哄畾璩囩敘(ch菐n)鐨勬牳绠�
銆€銆€1.璩�(g貌u)鍏ュ浐瀹氳硣鐢�(ch菐n)鐨勮超鍕�(w霉)铏曠悊
銆€銆€(1)璩�(g貌u)鍏ヤ笉闇€瑕佸畨瑁濈殑鍥哄畾璩囩敘(ch菐n)鐨勮超鍕�(w霉)铏曠悊
銆€銆€鍥哄畾璩囩敘(ch菐n)鐨勫叆璩児(ji脿)鍊硷細璩�(g貌u)鍏ユ檪(sh铆)瀵�(sh铆)闅涙敮浠樼殑鍏ㄩ儴?j墨)r(ji脿)娆�锛屽寘鎷敮浠樼殑璨�(m菐i)鍍�(ji脿)銆侀€�(j矛n)鍙ｉ棞(gu膩n)绋呯瓑鐩搁棞(gu膩n)绋呰不(f猫i)锛屼互鍙婄偤浣垮浐瀹氳硣鐢�(ch菐n)閬�(d谩)鍒伴爯(y霉)瀹氬彲浣跨敤鐙€鎱�(t脿i)鎵€鐧�(f膩)鐢熺殑鍙洿鎺ユ灞簬瑭茶硣鐢�(ch菐n)鐨勫叾浠栨敮鍑�銆�
銆€銆€鑷�2009骞�1鏈�1鏃ヨ捣锛屽鍊肩▍涓€鑸磵绋呬汉璩�(g貌u)閫�(j矛n)鎴栬€呰嚜鍒剁殑鐢ㄤ簬鐢熺敘(ch菐n)銆佺稉(j墨ng)鐕�(y铆ng)鐨勫浐瀹氳硣鐢�(ch菐n)(鍕�(d貌ng)鐢�(ch菐n))鐨勯€�(j矛n)闋�(xi脿ng)绋呭彲浠ユ姷鎵ｏ紝涓嶈▓(j矛)鍏ュ浐瀹氳硣鐢�(ch菐n)鎴愭湰銆�
銆€銆€2009骞�1鏈�1鏃ヤ互鍓嶅彇寰楃殑鍥哄畾璩囩敘(ch菐n)鎴栬€�2009骞�1鏈�1鏃ヤ互鍚庡彇寰楃殑闄ょ敓鐢�(ch菐n)銆佺稉(j墨ng)鐕�(y铆ng)鐢ㄥ浐瀹氳硣鐢�(ch菐n)(鍕�(d貌ng)鐢�(ch菐n))浠ュ鐨勫浐瀹氳硣鐢�(ch菐n)閫�(j矛n)闋�(xi脿ng)绋呬笉鍙互鎶垫墸锛屾噳(y墨ng)瑭茶▓(j矛)鍏ュ浐瀹氳硣鐢�(ch菐n)鎴愭湰銆�
銆€銆€銆愪緥10-32銆戞煇浼佹キ(y猫)2010骞�12鏈堣臣(g貌u)鍏ヤ笉闇€瑕佸畨瑁濈殑鐢熺敘(ch菐n)瑷�(sh猫)鍌欎竴鑷�(t谩i)锛屽児(ji脿)娆�10 000鍏冿紝鏀粯鐨勫鍊肩▍1 700鍏�(绗﹀悎澧炲€肩▍鎶垫墸姊濅欢)锛屽彟鏀粯閬�(y霉n)杓歌不(f猫i)500鍏�锛屽寘瑁濊不(f猫i)300鍏�?锛熼搻?xi脿ng)浠ラ妧琛屽瓨娆炬敮浠樸€�
銆€銆€銆庢纰虹瓟妗堛€�
銆€銆€瑭插浐瀹氳硣鐢�(ch菐n)鐨勫叆璩児(ji脿)鍊�=10 000+500+300=10 800(鍏�)
銆€銆€鍊燂細鍥哄畾璩囩敘(ch菐n)銆€10 800
銆€銆€鎳�(y墨ng)浜ょ▍璨�(f猫i)鈥曗€曟噳(y墨ng)浜ゅ鍊肩▍(閫�(j矛n)闋�(xi脿ng)绋呴)銆€1 700
銆€銆€璨革細閵€琛屽瓨娆俱€€12 500
銆€銆€(2)璩�(g貌u)鍏ラ渶瑕佸畨瑁濈殑鍥哄畾璩囩敘(ch菐n)鐨勮超鍕�(w霉)铏曠悊
銆€銆€浼佹キ(y猫)璩�(g貌u)鍏ラ渶瑕佸畨瑁濈殑鍥哄畾璩囩敘(ch菐n)锛屾噳(y墨ng)灏囪臣(g貌u)鍏ユ檪(sh铆)鐧�(f膩)鐢熺殑鎴愭湰鍜屽畨瑁濋亷(gu貌)绋嬩腑鐧�(f膩)鐢熺殑鐩搁棞(gu膩n)鏀嚭锛屽厛閫氶亷(gu貌)鈥滃湪寤哄伐绋嬧€濈鐩牳绠�锛屽緟瀹夎瀹岀暍閬�(d谩)鍒伴爯(y霉)瀹氬彲浣跨敤鐙€鎱�(t脿i)鏅�(sh铆)锛屽啀鐢扁€滃湪寤哄伐绋嬧€濈鐩綁(zhu菐n)鍏モ€滃浐瀹氳硣鐢�(ch菐n)鈥濈鐩€�
銆€銆€2.鍥哄畾璩囩敘(ch菐n)鎶樿垔鐨勮超鍕�(w霉)铏曠悊
銆€銆€(1)鍥哄畾璩囩敘(ch菐n)鎶樿垔鐨勬蹇�
銆€銆€鍥哄畾璩囩敘(ch菐n)鎶樿垔鏄浐瀹氳硣鐢�(ch菐n)鐢变簬纾ㄦ悕鍜屾悕鑰楄€岄€愭几杞�(zhu菐n)绉荤殑鍍�(ji脿)鍊�銆�
銆€銆€(2)褰遍熆鍥哄畾璩囩敘(ch菐n)鎶樿垔鐨勫洜绱�
銆€銆€鈶犲浐瀹氳硣鐢�(ch菐n)鍘熷児(ji脿)锛屽嵆鍥哄畾璩囩敘(ch菐n)鐨勬垚鏈�銆�
銆€?銆佽癄娼剻Y鐢�(ch菐n)鐨勫噲娈樺€�锛屾槸鎸囧亣瀹氬浐瀹氳硣鐢�(ch菐n)闋�(y霉)瑷�(j矛)浣跨敤澹藉懡宸叉豢骞惰檿浜庝娇鐢ㄥ＝鍛界祩浜嗘檪(sh铆)鐨勯爯(y霉)鏈熺媭鎱�(t脿i)锛屼紒妤�(y猫)鐩墠寰炶┎闋�(xi脿ng)璩囩敘(ch菐n)铏曠疆涓嵅寰楃殑鎵ｉ櫎闋�(y霉)瑷�(j矛)铏曠疆璨�(f猫i)鐢ㄤ互鍚庣殑閲戦銆�
銆€?銆侀厓娼剻Y鐢�(ch菐n)娓涘€兼簴(zh菙n)鍌�锛屾槸鎸囧浐瀹氳硣鐢�(ch菐n)宸茶▓(j矛)鎻愮殑鍥哄畾璩囩敘(ch菐n)娓涘€兼簴(zh菙n)鍌欑疮瑷�(j矛)閲戦銆�
銆€銆€鈶ｅ浐瀹氳硣鐢�(ch菐n)鐨勪娇鐢ㄥ＝鍛�锛屾槸鎸囦紒妤�(y猫)浣跨敤鍥哄畾璩囩敘(ch菐n)鐨勯爯(y霉)瑷�(j矛)鏈熼枔锛屾垨鑰呰┎鍥哄畾璩囩敘(ch菐n)鎵€鑳界敓鐢�(ch菐n)鐢�(ch菐n)鍝佹垨鎻愪緵鍕炲嫏(w霉)鐨勬暩(sh霉)閲�銆傚浐瀹氳硣鐢�(ch菐n)浣跨敤澹藉懡鐨勯暦(zh菐ng)鐭洿鎺ュ奖闊垮悇鏈熸噳(y墨ng)瑷�(j矛)鎻愮殑鎶樿垔椤�銆�
銆€銆€(3)鍥哄畾璩囩敘(ch菐n)鐨勬姌鑸婃柟娉�
銆€銆€浼佹キ(y猫)鎳�(y墨ng)鐣�(d膩ng)鏍规摎(j霉)鑸囧浐瀹氳硣鐢�(ch菐n)鏈夐棞(gu膩n)鐨勭稉(j墨ng)婵�(j矛)鍒╃泭鐨勯爯(y霉)鏈熷(sh铆)鐝�(xi脿n)鏂瑰紡锛屽悎鐞嗛伕鎿囧浐瀹氳硣鐢�(ch菐n)鎶樿垔鏂规硶銆傛姌鑸婃柟娉曚竴缍�(j墨ng)閬稿畾锛屼笉寰楅毃鎰忚畩鏇�銆�
銆€銆€鈶犲勾闄愬钩鍧囨硶
銆€銆€骞撮檺骞冲潎娉曞張绋�(ch膿ng)鐩寸窔娉�锛屾槸灏囧浐瀹氳硣鐢�(ch菐n)鐨勬噳(y墨ng)瑷�(j矛)鎶樿垔椤嶅潎琛″湴鍒�?j菒n)鍋熺劍娼剻Y鐢�(ch菐n)闋�(y霉)瑷�(j矛)浣跨敤澹藉懡鍏�(n猫i)鐨勪竴绋柟娉�銆備娇鐢ㄩ€欑ó鏂规硶瑷�(j矛)绠楃殑姣忔湡鎶樿垔椤嶅潎鏄浉绛夌殑銆�
銆€銆€銆愪緥10-33銆戠敳鍏徃鏈変竴骞㈠粻鎴�锛屽師鍍�(ji脿)鐐�5 000 000鍏冿紝闋�(y霉)瑷�(j矛)鍙娇鐢�20骞�锛岄爯(y霉)瑷�(j矛)鍫�(b脿o)寤㈡檪(sh铆)鐨勫噲娈樺€肩巼鐐�2%銆傝┎寤犳埧鐨勬姌鑸婄巼鍜屾姌鑸婇鐨勮▓(j矛)绠楀涓嬶細
銆€銆€銆庢纰虹瓟妗堛€�
銆€銆€骞存姌鑸婄巼=(1-2%)/20脳100%=4.9%
銆€銆€鏈堟姌鑸婄巼=4.9%/12脳100%=0.41%
銆€銆€鏈堟姌鑸婇=5 000 000脳0.41%=20 500(鍏�)
銆€銆€鈶″伐浣滈噺娉�
銆€銆€宸ヤ綔閲忔硶鏄牴鎿�(j霉)瀵�(sh铆)闅涘伐浣滈噺瑷�(j矛)鎻愬浐瀹氳硣鐢�(ch菐n)鎶樿垔椤嶇殑涓€绋柟娉�銆傞€欑ó鏂规硶褰岃(b菙)浜嗗勾闄愬钩鍧囨硶鍙噸浣跨敤鏅�(sh铆)闁撲笉鑰冩叜浣跨敤寮�(qi谩ng)搴︾殑缂洪粸(di菐n)銆�
銆€銆€銆愪緥10-34銆戞煇浼佹キ(y猫)鐨勪竴杓涢亱(y霉n)璨ㄥ崱杌�(ch膿)鐨勫師鍍�(ji脿)鐐�600 000鍏冿紝闋�(y霉)瑷�(j矛)绺借椐涢噷绋嬬偤500 000鍏噷锛岄爯(y霉)瑷�(j矛)鍫�(b脿o)寤㈡檪(sh铆)鐨勫噲娈樺€肩巼鐐�5%锛屾湰鏈堣椐�4 000鍏噷銆�
銆€銆€銆庢纰虹瓟妗堛€�
銆€銆€瑭茶紱姹借粖(ch膿)鐨勬湀鎶樿垔椤嶈▓(j矛)绠楀涓嬶細
銆€銆€鍠綅閲岀▼鎶樿垔椤�=600 000脳(1-5%)/500 000=1.14(鍏�/鍏噷)
銆€銆€鏈湀鎶樿垔椤�=4 000脳1.14=4 560(鍏�)
銆€銆€鍏跺熀鏈▓(j矛)绠楀叕寮忕偤锛�
銆€銆€姣忓柈浣嶅伐浣滈噺鎶樿垔椤�=鍥哄畾璩囩敘(ch菐n)鍘熷€济�(1-闋�(y霉)瑷�(j矛)鍑堟畼鍊肩巼)/闋�(y霉)瑷�(j矛)绺藉伐浣滈噺
銆€銆€鍥哄畾璩囩敘(ch菐n)姣忔湡鎶樿垔椤�=姣忓柈浣嶅伐浣滈噺鎶樿垔椤嵜楄┎鍥哄畾璩囩敘(ch菐n)瑭叉湡瀵�(sh铆)闅涘伐浣滈噺
銆€銆€鈶㈤洐鍊嶄綑椤嶉仦娓涙硶
銆€銆€闆欏€嶄綑椤嶉仦娓涙硶鏄寚鍦ㄤ笉鑰冩叜鍥哄畾璩囩敘(ch菐n)娈樺€肩殑鎯呮硜涓�锛屾牴鎿�(j霉)姣忔湡鏈熷垵鍥哄畾璩囩敘(ch菐n)璩潰鍑堝€�(鍥哄畾璩囩敘(ch菐n)璩潰浣欓娓涚疮瑷�(j矛)鎶樿垔)鍜岄洐鍊嶇殑鐩寸窔娉曟姌鑸婄巼瑷�(j矛)绠楀浐瀹氳硣鐢�(ch菐n)鎶樿垔鐨勪竴绋柟娉曘€傝▓(j矛)绠楀叕寮忕偤锛�
銆€銆€骞存姌鑸婄巼=2/闋�(y霉)瑷�(j矛)浣跨敤骞撮檺脳100%(骞撮檺骞冲潎娉曚笅骞存姌鑸婄巼鐨勫叐鍊�)
銆€銆€骞存姌鑸婇=鍥哄畾璩囩敘(ch菐n)璩潰鍑堝€济楀勾鎶樿垔鐜�
銆€銆€閲囩敤闆欏€嶄綑椤嶉仦娓涙硶瑷�(j矛)鎻愭姌鑸婄殑鍥哄畾璩囩敘(ch菐n)锛屼竴鑸噳(y墨ng)鍦ㄥ叾鎶樿垔骞撮檺鍒版湡鍓嶅叐骞村収(n猫i)锛屽皣鍥哄畾璩囩敘(ch菐n)璩潰鍑堝€兼墸闄ら爯(y霉)瑷�(j矛)鍑堟畼鍊煎悗鐨勪綑椤嶅钩鍧囨敜閵�(xi膩o)銆�
銆€銆€銆愪緥10-35銆戞煇浼佹キ(y猫)涓€鑷�(t谩i)姗�(j墨)鍣ㄨō(sh猫)鍌欑殑鍘熷児(ji脿)鐐�1 000 000鍏冿紝闋�(y霉)瑷�(j矛)浣跨敤骞撮檺鐐�5骞�锛岄爯(y霉)瑷�(j矛)鍑堟畼鍊肩偤4 000鍏�銆傛寜闆欏€嶄綑椤嶉仦娓涙硶瑷�(j矛)鎻愭姌鑸婏紝姣忓勾鐨勬姌鑸婇瑷�(j矛)绠楀涓嬶細
銆€銆€銆庢纰虹瓟妗堛€�
銆€銆€骞存姌鑸婄巼=2/5脳100%=40%
銆€銆€绗�1骞存噳(y墨ng)鎻愮殑鎶樿垔椤�=1 000 000脳40%=400 000(鍏�)
銆€銆€绗�2骞存噳(y墨ng)鎻愮殑鎶樿垔椤�=(1 000 000-400 000)脳40%=240 000(鍏�)
銆€銆€绗�3骞存噳(y墨ng)鎻愮殑鎶樿垔椤�=(600 000-240 000)脳40%=144 000(鍏�)
銆€銆€寰炵4骞磋捣鏀圭敤骞撮檺骞冲潎娉�(鐩寸窔娉�)瑷�(j矛)鎻愭姌鑸�銆�
銆€銆€绗�4骞�銆佺5骞寸殑骞存姌鑸婇=[(360 000-144 000)-4 000]/2
銆€銆€=106 000(鍏�)
銆€?銆佽嫞闄�?sh霉)绺藉拰娉�
銆€銆€骞存暩(sh霉)绺藉拰娉曟槸鎸囧皣鍥哄畾璩囩敘(ch菐n)鐨勫師鍍�(ji脿)娓涘幓闋�(y霉)瑷�(j矛)鍑堟畼鍊煎悗鐨勪綑椤嶄箻浠ヤ竴鍊�(g猫)閫愬勾閬炴笡鐨勮畩鍕�(d貌ng)鎶樿垔鐜囪▓(j矛)绠楁瘡骞寸殑鎶樿垔椤嶇殑涓€绋柟娉�銆傚浐瀹氳硣鐢�(ch菐n)鐨勮畩鍕�(d貌ng)鎶樿垔鐜囨槸浠ュ浐瀹氳硣鐢�(ch菐n)闋�(y霉)瑷�(j矛)浣跨敤骞撮檺鐨勫悇骞存暩(sh霉)瀛椾箣鍜屼綔鐐哄垎姣�锛屼互鍚勫勾鍒濆皻鍙娇鐢ㄧ殑骞存暩(sh霉)浣滅偤鍒嗗瓙姹傚緱鐨�锛岃┎鏂规硶瑷�(j矛)绠楀叕寮忕偤锛�
銆€銆€骞存姌鑸婄巼=灏氬彲浣跨敤骞撮檺/闋�(y霉)瑷�(j矛)浣跨敤骞撮檺鐨勫勾鏁�(sh霉)绺藉拰脳100%
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