銆€銆€銆愭憳瑕併€戠挵(hu谩n)鐞冪恫(w菐ng)鏍′竴绱�(j铆)寤洪€犲斧闋婚亾锛岀偤鏂逛究鍚勪綅涓€绱�(j铆)寤洪€犲斧鑰冪敓鏇村ソ鐨勫倷鑰冧竴绱�(j铆)寤洪€犲斧鑰冭│锛岀壒鍦版暣鐞嗕竴绱�(j铆)寤洪€犲斧鑰冭│妯℃摤瑭﹂锛屽苟闄勮В鏋愯垏鍙冭€冪瓟妗�锛屾湰鏂囩偤澶у婧�(zh菙n)鍌欑殑鏄�2015骞寸稉(j墨ng)婵�(j矛)鑰冮粸(di菐n)绶寸繏(x铆)锛氳硣閲戞檪(sh铆)闁撳児(ji脿)鍊肩殑瑷�(j矛)绠楀強鎳�(y墨ng)鐢�锛屽笇鏈涘悇浣嶄竴绱�(j铆)寤洪€犲斧鑰冪敓閫氶亷妯℃摤瑭﹂鐨勬柟寮忔帉鎻¤€冮粸(di菐n)銆�

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    瑾茬▼鎺ㄨ枽锛� 2015骞存嫑鐢熸柟妗�

銆€銆€1Z101010銆€璩囬噾鏅�(sh铆)闁撳児(ji脿)鍊肩殑瑷�(j矛)绠楀強鎳�(y墨ng)鐢�

銆€銆€銆愭骞磋€冩儏銆�12骞�(鍠�2澶�1)锛�11骞�(鍠�2澶�1)锛�10骞�(鍠�3澶�1)

銆€銆€1.鍒╂伅鐨勮▓(j矛)绠�(12銆�11銆�10骞村柈閬�);

銆€銆€2.鐝�(xi脿n)閲戞祦閲忓湒鐨勭躬鍒�(12骞村柈閬�锛�11銆�10骞村閬�);

銆€銆€3.绲傚€煎拰鐝�(xi脿n)鍊肩殑瑷�(j矛)绠�(10骞村柈閬�);

銆€銆€4.鏈夋晥鍒╃巼鐨勮▓(j矛)绠�(11銆�10骞村柈閬�锛�12骞村閬�)銆�

銆€銆€鈽呪槄鈽呰€冮粸(di菐n)涓€锛氬埄鎭殑瑷�(j矛)绠�

銆€銆€銆愪緥椤�?鍠伕椤屻€戞煇鏂藉伐浼佹キ(y猫)骞村垵鍚戦妧琛岃哺娆炬祦鍕�(d貌ng)璩囬噾100钀厓锛屾寜瀛ｈ▓(j矛)绠楀苟鏀粯鍒╂伅锛屽搴﹀埄鐜�2%锛屽墖涓€骞存敮浠樼殑鍒╂伅绺藉拰鐐�(銆€)钀厓銆�

銆€銆€A.8.00 銆€銆€B.8.08 銆€銆€C.8.24 銆€銆€D.8.40

銆€銆€銆愮瓟妗堛€慉

銆€銆€銆愯В鏋愩€�100×2%×4=8(钀厓)銆傚弮瑕嬫暀鏉怭4銆�

銆€銆€銆�2011鑰冮?鍠伕椤屻€戞煇浼佹キ(y猫)寰為噾铻嶆(j墨)妲�(g貌u)鍊熸100钀厓锛屾湀鍒╃巼1%锛屾寜鏈堝京(f霉)鍒╄▓(j矛)鎭紝姣忓搴︿粯鎭竴娆�锛屽墖瑭蹭紒妤�(y猫)涓€骞撮渶鍚戦噾铻嶆(j墨)妲�(g貌u)鏀粯鍒╂伅(銆€)钀厓銆�

銆€銆€A.12.00銆€銆€B.12.12銆€銆€C.12.55銆€銆€D.12.68

銆€銆€銆愮瓟妗堛€態

銆€銆€銆愯В鏋愩€慞=100钀厓;鏈堝埄鐜�1%锛屾寜鏈堝京(f霉)鍒╄▓(j矛)鎭�锛屾瘡瀛ｅ害浠樻伅涓€娆★細瀛ｅ害鍒╃巼鐐猴細(1+1%)3-1=3.03%;姣忓搴︿粯鎭竴娆�銆�(鍠埄)涓€骞村洓瀛�;100×3.03%×4=12.12銆傛晠閬窧銆傚弮瑕嬫暀鏉怭4銆�

銆€銆€鈽呪槄鈽呰€冮粸(di菐n)浜岋細鐝�(xi脿n)閲戞祦閲忓湒鐨勭躬鍒�

銆€銆€銆�2011鑰冮?澶氶伕椤屻€戦棞(gu膩n)浜庣従(xi脿n)閲戞祦閲忓湒绻埗鐨勮娉曪紝姝ｇ⒑鐨勬湁(銆€)銆�

銆€銆€A.姗桓琛ㄧず鏅�(sh铆)闁撹桓锛屽悜鍙冲欢浼歌〃绀烘檪(sh铆)闁撶殑寤剁簩(x霉)

銆€銆€B.鍨傜洿绠窔浠ｈ〃涓嶅悓鏅�(sh铆)榛�(di菐n)鐨勭従(xi脿n)閲戞祦閲忔儏娉�

銆€銆€C.绠窔闀�(zh菐ng)鐭噳(y墨ng)鑳介珨鐝�(xi脿n)鐝�(xi脿n)閲戞暩(sh霉)閲忔暩(sh霉)鍊肩殑宸暟

銆€銆€D.灏�(du矛)鎶曡硣浜鸿€岃█锛屽湪姗桓涓婃柟鐨勭绶氳〃绀虹従(xi脿n)閲戞祦鍑�

銆€銆€E.绠窔鑸囨檪(sh铆)闁撹桓鐨勪氦榛�(di菐n)鍗崇偤鐝�(xi脿n)閲戞祦閲忕櫦(f膩)鐢熺殑鏅�(sh铆)榛�(di菐n)

銆€銆€銆愮瓟妗堛€慉BCE

銆€銆€銆愯В鏋愩€戝皪(du矛)鎶曡硣浜鸿€岃█锛屽湪姗桓涓婃柟鐨勭绶氳〃绀虹従(xi脿n)閲戠殑娴佸叆銆傚弮瑕嬫暀鏉怭5銆�

銆€銆€銆愪緥椤�?鍠伕椤屻€戞煇浼佹キ(y猫)瑷�(j矛)鍔冨勾鍒濇姇璩�200钀厓璩�(g貌u)缃柊瑷�(sh猫)鍌欎互澧炲姞鐢�(ch菐n)閲�銆傚凡鐭ヨō(sh猫)鍌欏彲浣跨敤6骞�锛屾瘡骞村鍔犵敘(ch菐n)鍝侀姺鍞敹鍏�60钀厓锛屽鍔犵稉(j墨ng)鐕�(y铆ng)鎴愭湰20钀厓锛岃ō(sh猫)鍌欏牨(b脿o)寤㈡檪(sh铆)鍑堟畼鍊肩偤10钀厓銆傚皪(du矛)姝ら爡(xi脿ng)鎶曡硣娲诲嫊(d貌ng)绻埗鐝�(xi脿n)閲戞祦閲忓湒锛屽墖绗�6骞存湯鐨勫噲鐝�(xi脿n)閲戞祦閲忓彲琛ㄧず鐐�(銆€)銆�

銆€銆€A.鍚戜笂鐨勭従(xi脿n)閲戞祦閲�锛屾暩(sh霉)椤嶇偤50钀厓 銆€銆€B.鍚戜笅鐨勭従(xi脿n)閲戞祦閲�锛屾暩(sh霉)椤嶇偤30钀厓

銆€銆€C.鍚戜笂鐨勭従(xi脿n)閲戞祦閲�锛屾暩(sh霉)椤嶇偤30钀厓銆€銆€ D.鍚戜笅鐨勭従(xi脿n)閲戞祦閲�锛屾暩(sh霉)椤嶇偤50钀厓

銆€銆€銆愮瓟妗堛€慉

銆€銆€銆愯В鏋愩€�?j墨)琛凢(xi脿n)閲戞祦閲�=60-20+10=50(钀厓)锛岀敱浜庢槸姝ｇ殑鐝�(xi脿n)閲戞祦鍏ワ紝鎵€浠ユ噳(y墨ng)瑭查伕鎿嘇銆傚弮瑕嬫暀鏉怭5銆�

銆€銆€鈽呪槄鑰冮粸(di菐n)涓夛細绲傚€煎拰鐝�(xi脿n)鍊艰▓(j矛)绠�

銆€銆€銆愪緥椤�?鍠伕椤屻€戞煇浜洪€ｇ簩(x霉)5骞达紝姣忓勾鏈瓨鍏ラ妧琛�20钀厓锛岄妧琛屽瓨娆惧勾鍒╃巼6%锛屾寜骞村京(f霉)鍒╄▓(j矛)绠�銆傚墖绗�5骞村勾鏈�锛屽彲涓€娆℃€у湴鏀跺洖鐨勯噾椤嶇偤(銆€)钀厓銆�

銆€銆€A.104.80 B.106.00

銆€銆€C.107.49 D.112.74

銆€銆€銆愮瓟妗堛€慏

銆€銆€銆愯В鏋愩€戞牴鎿�(j霉)绛夐璩囬噾绲傚€煎叕寮�(…1012-10)锛屽埌鏈熷彲浠ユ敹鍥炵殑閲戦=20×(F/A锛�6%锛�5)=20×5.6371=112.74(钀厓)銆傚弮瑕嬫暀鏉怭10銆�

銆€銆€銆愪緥椤�?鍠伕椤屻€戞煇闋�(xi脿ng)鐩殑寤鸿ō(sh猫)宸ユ湡鐐�3骞淬€傚叾涓�锛岀涓€骞磋哺娆�400钀厓锛岀浜屽勾璨告500钀厓锛岀涓夊勾璨告300钀厓锛岃哺娆惧潎鐐哄勾鍒濈櫦(f膩)鏀�锛屽勾鍒╃巼鐐�12%銆傝嫢閲囩敤寰�(f霉)鍒╂硶瑷�(j矛)绠楀缓瑷�(sh猫)鏈熼枔鐨勮哺娆惧埄鎭�锛屽墖绗笁骞存湯璨告鐨勬湰鍒╁拰鐐�(銆€)钀厓銆�

銆€銆€A.1525.17 B.1361.76

銆€銆€C.1489.17 D.1625.17

銆€銆€銆愮瓟妗堛€慉

銆€銆€銆愯В鏋愩€戠涓€骞�400钀哺娆惧埌绗笁骞村勾鏈殑鏈埄鍜岀偤400×(1+12%)3=561.97(钀厓);绗簩骞磋哺娆惧湪绗笁骞村勾鏈殑鏈埄鍜岀偤500×(1+12%)2=627.2(钀厓);绗笁骞磋哺娆剧殑鍦ㄧ涓夊勾骞存湯鐨勬湰鍒╁拰鐐�300×(1+12%)=336(钀厓)锛屼笁骞磋哺娆惧湪绗笁骞村勾鏈殑鏈埄鍜岀偤561.97+627.2+336=1 525.17(钀厓)銆傚弮瑕嬫暀鏉怭6銆�

銆€銆€銆愪緥椤�?鍠伕椤屻€戝湪鍏朵粬姊濅欢鐩稿悓鐨勬儏娉佷笅锛岃€冩叜璩囬噾鏅�(sh铆)闁撳児(ji脿)鍊硷紝涓嬭〃鎵€绀虹殑鐝�(xi脿n)閲戞祦鐙€鎱�(t脿i)涓�锛屾姇璩囪€呮渶甯屾湜鍑虹従(xi脿n)鐨勬槸(銆€)銆�