銆€銆€銆愭憳瑕併€�2017骞撮€犲児宸ョ▼甯€冭│鏅傞枔纰哄畾鐐猴細10鏈�21鏃�銆�22鏃�锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍￠€犲児宸ョ▼甯€冭│闋婚亾灏忕法绺界祼(ji茅)锛�2017骞撮€犲児宸ョ▼甯€婃渚嬪垎鏋愩€嬬稉(j墨ng)鍏歌│椤屽叚锛屽公澶у鏇村ソ鐨勫仛濂�2017骞撮€犲児宸ョ▼甯€冭│鍌欒€冨伐浣溿€�2017骞撮€犲児宸ョ▼甯€冭│鍌欒€冪殑璺笂锛屼綘骞朵笉瀛ょ崹锛屽爡鎸佸埌搴�锛屾垜鍊戝皣涓€鐩磋垏鎮ㄥ悓鍦ㄣ€�

銆€銆€鏌愪紒妤�(y猫)闋�(y霉)鎶曡硣鏌愪竴鐭冲寲闋呯洰锛岃ō(sh猫)瑷堢敓鐢�(ch菐n)鑳藉姏鐐�45钀瑃锛屽凡鐭ョ敓鐢�(ch菐n)鑳藉姏鐐�30钀瑃鐨勫悓椤為爡鐩姇鍏ヨō(sh猫)鍌欒不鐢ㄧ偤30000钀厓锛岃ō(sh猫)鍌欑稖鍚堣(di脿o)鏁寸郴鏁�(sh霉) 1.1锛岃┎椤為爡鐩敓鐢�(ch菐n)鑳藉姏鎸囨暩(sh霉)浼拌▓鐐�0.8銆傝┎椤為爡鐩殑寤虹瓚宸ョ▼璨绘槸瑷�(sh猫)鍌欒不鐨�10%锛屽畨瑁濆伐绋嬭不鐢ㄦ槸瑷�(sh猫)鍌欒不鐨�20%锛屽叾浠栧伐绋嬭不鐢ㄦ槸瑷�(sh猫)鍌欒不鐨�10%锛岄€欎笁闋呯殑缍滃悎瑾�(di脿o)鏁寸郴鏁�(sh霉)鐐�1.0锛屽叾浠栨姇璩囪不鐢ㄤ及绠楃偤l000钀厓銆傞爡鐩缓瑷�(sh猫)鏈熺偤3骞�锛屾姇璩囬€�(j矛n)搴﹁▓鍔冿細绗竴骞�30%锛岀浜屽勾50%锛岀涓夊勾20%锛屽缓瑷�(sh猫)鍓嶆湡鐨勫勾鏁�(sh霉)鍋囪ō(sh猫)鐐�0銆�

銆€銆€鍩烘湰闋�(y霉)鍌欒不鐜囩偤10%锛屽缓瑷�(sh猫)鏈熷収(n猫i)鐢熺敘(ch菐n)璩囨枡婕插児闋�(y霉)鍌欒不鐜囩偤5%銆傝┎闋呯洰鐨勮嚜鏈夎硣閲�50000钀厓锛屽叾浣欓€氶亷閵€琛岃哺娆剧嵅寰�锛屽勾鍒╃巼鐐�8%锛屾寜瀛ｈ▓鎭�锛岃哺娆剧櫦(f膩)鏀鹃€�(j矛n)搴﹁垏闋呯洰鎶曡硣閫�(j矛n)搴︿竴鑷淬€�

銆€銆€瑭查爡鐩仈(d谩)鍒拌ō(sh猫)瑷堢敓鐢�(ch菐n)鑳藉姏浠ュ悗锛屽叏寤犲畾鍝�1100浜猴紝宸ヨ硣鑸囩鍒╄不鎸夌収姣忎汉姣忓勾12000鍏冧及绠�锛屾瘡骞寸殑鍏朵粬璨荤敤鐐�860钀厓(鍏朵腑鍏朵粬鍒堕€犺不鐢� 300钀厓)銆傚勾澶栬臣鍟嗗搧鎴栨湇鍕�(w霉)璨荤敤900钀厓锛屽勾澶栬臣鍘熸潗鏂�銆佺噧鏂欏強鍕曞姏璨荤偤6200钀厓锛屽勾淇悊璨荤偤500钀厓锛屽勾缍�(j墨ng)鐕熸垚鏈偤4500钀厓锛屽勾鐕熸キ(y猫)璨荤敤蹇界暐涓嶈▓锛屽勾闋�(y霉)鏀剁嚐妤�(y猫)鏀跺叆鐐�1200钀厓銆傚悇闋呮祦鍕曡硣閲戠殑鏈€浣庡懆杞�(zhu菐n)澶╂暩(sh霉)锛氭噳(y墨ng)鏀惰超娆�30澶�锛岄爯(y霉)浠樿超娆�20澶�锛岀従(xi脿n)閲�45澶╋紝瀛樿波涓悇妲�(g貌u)鎴愰爡鐨勫懆杞�(zhu菐n)娆℃暩(sh霉)鍧囩偤 40澶�锛屾噳(y墨ng)浠樿超娆�30澶╋紝闋�(y霉)鏀惰超娆�35澶�銆�

銆€銆€鍟忛(瑷堢畻绲�(ji茅)鏋滀繚鐣欏叐浣嶅皬鏁�(sh霉))锛�

銆€銆€1.浼扮畻寤鸿ō(sh猫)鏈熷€熸鍒╂伅銆�

銆€銆€2.鐢ㄥ垎闋呰┏绱�(x矛)浼扮畻娉曚及绠楁摤寤洪爡鐩殑娴佸嫊璩囬噾锛岀法鍒舵祦鍕曡硣閲戞姇璩囦及绠楄〃銆�

銆€銆€3.浼扮畻寤鸿ō(sh猫)闋呯洰鐨勭附鎶曡硣椤�銆�

銆€銆€鍙冭€冭В鏋愩€愬晱椤�1鍙冭€冪瓟妗堛€�

銆€銆€1)鐢熺敘(ch菐n)鑳藉姏鎸囨暩(sh霉)娉曚及绠楄ō(sh猫)鍌欒不=30000×(45/30)0. 8×1.1=45644.34(钀厓)

銆€銆€2)鐢ㄧ郴鏁�(sh霉)浼扮畻娉曚及绠楅潨鎱�(t脿i)鎶曡硣=45644.34×(1+10%×1.0+20%×l.0+10%× 1.0)+1000=64902.08(钀厓)

銆€銆€鍩烘湰闋�(y霉)鍌欒不=64902.08×10%=6490.21(钀厓)

銆€銆€鍖呭惈鍩烘湰闋�(y霉)鍌欒不鐨勯潨鎱�(t脿i)鎶曡硣=64902.08+6490.21=71392.29(钀厓)

銆€銆€3)瑷堢畻婕插児闋�(y霉)鍌欒不锛�

銆€銆€鎸夌収鏂扮殑婕插児闋�(y霉)鍌欒不鐨勮▓绠楀叕寮忥紝鏈寤鸿ō(sh猫)鍓嶆湡鐨勫勾鏁�(sh霉)鐐�0銆�

銆€銆€婕插児闋�(y霉)鍌欒不PF=71392.29×30%×[(1+5%)0. 5×(1+5%)1-1-1]+71392.29×50%×[(1+5%)0. 5×(1+5%)2-1-1]+71392.29×20%×[(1+5%)0.5×(1+5%)3-1-1]=528.91+2710.40+1852.29

銆€銆€=5091.60(钀厓)

銆€銆€4)瑷堢畻寤鸿ō(sh猫)鏈熷€熸鍒╂伅锛�

銆€銆€瀵﹂殯骞村埄鐜�=(1+8%/4)4-1=8.24%

銆€銆€绗�1骞村€熸椤�=绗�1骞寸殑鎶曡硣瑷堝妰椤嶄竴绗�1骞磋嚜鏈夎硣閲戞姇璩囬

銆€銆€=(71392.29+5091.60鈥�50000)×30%=7945.20(钀厓)

銆€銆€绗�1骞村埄鎭�=7945.2/2 × 8.24%=327.34(钀厓)

銆€銆€绗�2骞村埄鎭�=(7945.2+327.34+13242/2)×8.24%=1227.23(钀厓)

銆€銆€绗�3骞村埄鎭�=(7945.2+327.34+13242+1227.23+1859.04/2)×8.24%=1950.51(钀厓)

銆€銆€寤鸿ō(sh猫)鏈熷€熸鍒╂伅=327.34+1227.23+1950.51=3505.08(钀厓)

銆€銆€銆愬晱椤�2鍙冭€冪瓟妗堛€�

銆€銆€鎳�(y墨ng)鏀惰超娆�=骞寸稉(j墨ng)鐕熸垚鏈�/鎳�(y墨ng)鏀惰超娆惧勾鍛ㄨ綁(zhu菐n)娆℃暩(sh霉)=4500/(360/30)=375(钀厓)

銆€銆€闋�(y霉)浠樿超娆�=澶栬臣鍟嗗搧鎴栨湇鍕�(w霉)骞磋不鐢ㄩ噾椤�/闋�(y霉)浠樿超娆惧勾鍛ㄨ綁(zhu菐n)娆℃暩(sh霉)=900/(360/20)=50(钀厓)

銆€銆€鐝�(xi脿n)閲�=(骞村伐璩囩鍒╄不+骞村叾浠栬不鐢�)/鐝�(xi脿n)閲戝勾鍛ㄨ綁(zhu菐n)娆℃暩(sh霉)=(1.2×1100+860)/(360/45)=272.50(钀厓)

銆€銆€澶栬臣鍘熸潗鏂欍€佺噧鏂欒不鐢�=骞村璩煎師鏉愭枡銆佺噧鏂欒不鐢�/瀛樿波骞村懆杞�(zhu菐n)娆℃暩(sh霉)=6200/(360/40)=688.89(钀厓)

銆€銆€鍦ㄧ敘(ch菐n)鍝佸児鍊�=(骞村伐璩囩鍒╄不+骞村叾浠栧埗閫犺不+骞村璩煎師鏉愭枡銆佺噧鏂欏嫊鍔涜不+骞翠慨鐞嗚不)/瀛樿波骞村懆杞�(zhu菐n)娆℃暩(sh霉)=(1.2×1100+300+6200+500)/(360/40)=924.44(钀厓)

銆€銆€鐢�(ch菐n)鎴愬搧鍍瑰€�=(骞寸稉(j墨ng)鐕熸垚鏈竴骞寸嚐妤�(y猫)璨荤敤)/瀛樿波骞村懆杞�(zhu菐n)娆℃暩(sh霉)=4500/(360/40)=500(钀厓)

銆€銆€瀛樿波鍍瑰€�=澶栬臣鍘熸潗鏂欍€佺噧鏂欒不鐢�+鍦ㄧ敘(ch菐n)鍝佸児鍊�+鐢�(ch菐n)鎴愬搧鍍瑰€�=688.89+924.44+500=2113.33(钀厓)

銆€銆€娴佸嫊璩囩敘(ch菐n)=鎳�(y墨ng)鏀惰超娆�+闋�(y霉)浠樿超娆�+瀛樿波+鐝�(xi脿n)閲�=375+50+2113.33+272.50=2810.83(钀厓)

銆€銆€鎳�(y墨ng)浠樿超娆�=澶栬臣鍘熸潗鏂�銆佺噧鏂欏嫊鍔涘強鍏朵粬鏉愭枡骞磋不鐢�/鎳�(y墨ng)浠樿超娆惧勾鍛ㄨ綁(zhu菐n)娆℃暩(sh霉)=6200/(360/30)=516.67(钀厓)

銆€銆€闋�(y霉)鏀惰超娆�=闋�(y霉)鏀剁殑鐕熸キ(y猫)鏀跺叆骞撮噾椤�/闋�(y霉)鏀惰超娆惧勾鍛ㄨ綁(zhu菐n)娆℃暩(sh霉)=1200/(360/35)=116.67(钀厓)

銆€銆€娴佸嫊璨�(f霉)鍌�=鎳�(y墨ng)浠樿超娆�+闋�(y霉)鏀惰超娆�=516.67+116.67=633.34(钀厓)

銆€銆€娴佸嫊璩囬噾=娴佸嫊璩囩敘(ch菐n)-娴佸嫊璨�(f霉)鍌�=2810.83-633.34=2177.49(钀厓)

銆€銆€濉瀹屾垚鐨勬祦鍕曡硣閲戜及绠楄〃瑕嬭〃6.12銆�

銆€銆€銆愬晱椤�3鍙冭€冪瓟妗堛€�

銆€銆€寤鸿ō(sh猫)闋呯洰绺芥姇璩囦及绠楅=鍥哄畾璩囩敘(ch菐n)鎶曡硣浼扮畻绺介+娴佸嫊璩囬噾=71392.29+5091.60+3505.08+2177.49=82166.46(钀厓)銆�