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銆€銆€5.闋�(xi脿ng)鐩姇鐢�(ch菐n)绗�1骞寸殑鐕�(y铆ng)妤�(y猫)鏀跺叆鍜岀稉(j墨ng)鐕�(y铆ng)鎴愭湰鍒嗗垾鐐�700钀�(w脿n)鍏冨拰250钀�(w脿n)鍏�锛岀2骞寸殑鐕�(y铆ng)妤�(y猫)鏀朵汉鍜岀稉(j墨ng)鐕�(y铆ng)鎴愭湰鍒嗗垾鐐�900钀�(w脿n)鍏冨拰300钀�(w脿n)鍏�锛屼互鍚庡悇骞寸殑鐕�(y铆ng)妤�(y猫)鏀跺叆鍜岀稉(j墨ng)鐕�(y铆ng)鎴愭湰鍒嗗垾鐐�1000钀�(w脿n)鍏冨拰320钀�(w脿n)鍏冦€備笉鑰冩叜闋�(xi脿ng)鐩董鎸侀亱(y霉n)鐕�(y铆ng)鎶曡硣銆佽(b菙)璨兼敹鍏�銆�

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銆€銆€2.瑷�(j矛)绠楀湪鎸囧畾鍎熼倓鏈熷収(n猫i)锛�.姣忓勾鎳�(y墨ng)鍎熼倓鐨勬湰閲慉锛孉 - IC/n锛�(n鐐鸿哺娆惧劅閭勬湡锛屼笉鍖呮嫭寤鸿ō(sh猫)鏈�)銆�

銆€銆€3.瑷�(j矛)绠楁瘡骞存噳(y墨ng)浠樼殑鍒╂伅椤�銆傚勾鎳�(y墨ng)浠樺埄鎭�=骞村垵鍊熸浣欓×骞村埄鐜囥€�

銆€銆€4.瑷�(j矛)绠楁瘡骞寸殑閭勬湰浠樻伅绺介銆傚勾閭勬湰浠樻伅绺介=A+骞存噳(y墨ng)浠樺埄鎭�銆�

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銆€銆€绗�2骞磋哺娆惧埄鎭�=[(500+15)+500/23×6%=45.90(钀�(w脿n)鍏�)

銆€銆€寤鸿ō(sh猫)鏈熷€熸鍒╂伅= 15+45.90 =60. 90(钀�(w脿n)鍏�)

銆€銆€2.鍥哄畾璩囩敘(ch菐n)骞存姌鑸婅不(f猫i)=(2000+60. 90-100)/8=245.11(钀�(w脿n)鍏�)

銆€銆€3.瑷�(j矛)绠楁湡绗�8骞寸殑鍥哄畾璩囩敘(ch菐n)浣欏€�=鍥哄畾璩囩敘(ch菐n)骞存姌鑸婅不(f猫i)×(8-6)+娈樺€� = 245.11×2+100=590.22(钀�(w脿n)鍏�)

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銆€銆€鏌愪紒妤�(y猫)闋�(y霉)鎶曡硣鏌愪竴鐭冲寲闋�(xi脿ng)鐩�锛岃ō(sh猫)瑷�(j矛)鐢熺敘(ch菐n)鑳藉姏鐐�45钀�(w脿n)t锛屽凡鐭ョ敓鐢�(ch菐n)鑳藉姏鐐�30钀�(w脿n)t鐨勫悓椤�(l猫i)闋�(xi脿ng)鐩姇鍏ヨō(sh猫)鍌欒不(f猫i)鐢ㄧ偤30000钀�(w脿n)鍏�锛岃ō(sh猫)鍌欑稖鍚堣(di脿o)鏁寸郴鏁�(sh霉) 1.1锛岃┎椤�(l猫i)闋�(xi脿ng)鐩敓鐢�(ch菐n)鑳藉姏鎸囨暩(sh霉)浼拌▓(j矛)鐐�0.8銆傝┎椤�(l猫i)闋�(xi脿ng)鐩殑寤虹瓚宸ョ▼璨�(f猫i)鏄ō(sh猫)鍌欒不(f猫i)鐨�10%锛屽畨瑁濆伐绋嬭不(f猫i)鐢ㄦ槸瑷�(sh猫)鍌欒不(f猫i)鐨�20%锛屽叾浠栧伐绋嬭不(f猫i)鐢ㄦ槸瑷�(sh猫)鍌欒不(f猫i)鐨�10%锛岄€欎笁闋�(xi脿ng)鐨勭稖鍚堣(di脿o)鏁寸郴鏁�(sh霉)鐐�1.0锛屽叾浠栨姇璩囪不(f猫i)鐢ㄤ及绠楃偤l000钀�(w脿n)鍏�銆傞爡(xi脿ng)鐩缓瑷�(sh猫)鏈熺偤3骞�锛屾姇璩囬€�(j矛n)搴﹁▓(j矛)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(f猫i)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(ji脿)闋�(y霉)鍌欒不(f猫i)鐜囩偤5%銆傝┎闋�(xi脿ng)鐩殑鑷湁璩囬噾50000钀�(w脿n)鍏冿紝鍏朵綑閫氶亷(gu貌)閵€琛岃哺娆剧嵅寰�锛屽勾鍒╃巼鐐�8%锛屾寜瀛ｈ▓(j矛)鎭�锛岃哺娆剧櫦(f膩)鏀鹃€�(j矛n)搴﹁垏闋�(xi脿ng)鐩姇璩囬€�(j矛n)搴︿竴鑷�銆�

銆€銆€瑭查爡(xi脿ng)鐩仈(d谩)鍒拌ō(sh猫)瑷�(j矛)鐢熺敘(ch菐n)鑳藉姏浠ュ悗锛屽叏寤犲畾鍝�1100浜�锛屽伐璩囪垏绂忓埄璨�(f猫i)鎸夌収姣忎汉姣忓勾12000鍏冧及绠楋紝姣忓勾鐨勫叾浠栬不(f猫i)鐢ㄧ偤860钀�(w脿n)鍏�(鍏朵腑鍏朵粬鍒堕€犺不(f猫i)鐢� 300钀�(w脿n)鍏�)銆傚勾澶栬臣(g貌u)鍟嗗搧鎴栨湇鍕�(w霉)璨�(f猫i)鐢�900钀�(w脿n)鍏�锛屽勾澶栬臣(g貌u)鍘熸潗鏂欍€佺噧鏂欏強鍕�(d貌ng)鍔涜不(f猫i)鐐�6200钀�(w脿n)鍏�锛屽勾淇悊璨�(f猫i)鐐�500钀�(w脿n)鍏�锛屽勾缍�(j墨ng)鐕�(y铆ng)鎴愭湰鐐�4500钀�(w脿n)鍏冿紝骞�?du矛)I妤�(y猫)璨�(f猫i)鐢ㄥ拷鐣ヤ笉瑷�(j矛)锛屽勾闋�(y霉)鏀剁嚐(y铆ng)妤�(y猫)鏀跺叆鐐�1200钀�(w脿n)鍏�銆傚悇闋�(xi脿ng)娴佸嫊(d貌ng)璩囬噾鐨勬渶浣庡懆杞�(zhu菐n)澶╂暩(sh霉)锛氭噳(y墨ng)鏀惰超娆�30澶╋紝闋�(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(xi脿ng)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�(w猫n)椤�(瑷�(j矛)绠楃祼(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�(xi脿ng)瑭崇窗(x矛)浼扮畻娉曚及绠楁摤寤洪爡(xi脿ng)鐩殑娴佸嫊(d貌ng)璩囬噾锛岀法鍒舵祦鍕�(d貌ng)璩囬噾鎶曡硣浼扮畻琛�銆�

銆€銆€3.浼扮畻寤鸿ō(sh猫)闋�(xi脿ng)鐩殑绺芥姇璩囬銆�

銆€銆€鍙冭€冭В鏋愩€愬晱(w猫n)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(f猫i)=30000×(45/30)0. 8×1.1=45644.34(钀�(w脿n)鍏�)

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�(w脿n)鍏�)

銆€銆€鍩烘湰闋�(y霉)鍌欒不(f猫i)=64902.08×10%=6490.21(钀�(w脿n)鍏�)

銆€銆€鍖呭惈鍩烘湰闋�(y霉)鍌欒不(f猫i)鐨勯潨鎱�(t脿i)鎶曡硣=64902.08+6490.21=71392.29(钀�(w脿n)鍏�)

銆€銆€3)瑷�(j矛)绠楁疾鍍�(ji脿)闋�(y霉)鍌欒不(f猫i)锛�

銆€銆€鎸夌収鏂扮殑婕插児(ji脿)闋�(y霉)鍌欒不(f猫i)鐨勮▓(j矛)绠楀叕寮�锛屾湰椤屽缓瑷�(sh猫)鍓嶆湡鐨勫勾鏁�(sh霉)鐐�0銆�

銆€銆€婕插児(ji脿)闋�(y霉)鍌欒不(f猫i)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�(w脿n)鍏�)

銆€銆€4)瑷�(j矛)绠楀缓瑷�(sh猫)鏈熷€熸鍒╂伅锛�

銆€銆€瀵�(sh铆)闅涘勾鍒╃巼=(1+8%/4)4-1=8.24%

銆€銆€绗�1骞村€熸椤�=绗�1骞寸殑鎶曡硣瑷�(j矛)鍔冮涓€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�(w脿n)鍏�)

銆€銆€绗�1骞村埄鎭�=7945.2/2 × 8.24%=327.34(钀�(w脿n)鍏�)

銆€銆€绗�2骞村埄鎭�=(7945.2+327.34+13242/2)×8.24%=1227.23(钀�(w脿n)鍏�)

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

銆€銆€寤鸿ō(sh猫)鏈熷€熸鍒╂伅=327.34+1227.23+1950.51=3505.08(钀�(w脿n)鍏�)

銆€銆€銆愬晱(w猫n)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�(y铆ng)鎴愭湰/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�(w脿n)鍏�)

銆€銆€闋�(y霉)浠樿超娆�=澶栬臣(g貌u)鍟嗗搧鎴栨湇鍕�(w霉)骞磋不(f猫i)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�(w脿n)鍏�)

銆€銆€鐝�(xi脿n)閲�=(骞村伐璩囩鍒╄不(f猫i)+骞村叾浠栬不(f猫i)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�(w脿n)鍏�)

銆€銆€澶栬臣(g貌u)鍘熸潗鏂�銆佺噧鏂欒不(f猫i)鐢�=骞村璩�(g貌u)鍘熸潗鏂欍€佺噧鏂欒不(f猫i)鐢�/瀛樿波骞村懆杞�(zhu菐n)娆℃暩(sh霉)=6200/(360/40)=688.89(钀�(w脿n)鍏�)

銆€銆€鍦ㄧ敘(ch菐n)鍝佸児(ji脿)鍊�=(骞村伐璩囩鍒╄不(f猫i)+骞村叾浠栧埗閫犺不(f猫i)+骞村璩�(g貌u)鍘熸潗鏂�銆佺噧鏂欏嫊(d貌ng)鍔涜不(f猫i)+骞翠慨鐞嗚不(f猫i))/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�(w脿n)鍏�)

銆€銆€鐢�(ch菐n)鎴愬搧鍍�(ji脿)鍊�=(骞寸稉(j墨ng)鐕�(y铆ng)鎴愭湰涓€骞�?du矛)I妤�(y猫)璨�(f猫i)鐢�)/瀛樿波骞村懆杞�(zhu菐n)娆℃暩(sh霉)=4500/(360/40)=500(钀�(w脿n)鍏�)

銆€銆€瀛樿波鍍�(ji脿)鍊�=澶栬臣(g貌u)鍘熸潗鏂�銆佺噧鏂欒不(f猫i)鐢�+鍦ㄧ敘(ch菐n)鍝佸児(ji脿)鍊�+鐢�(ch菐n)鎴愬搧鍍�(ji脿)鍊�=688.89+924.44+500=2113.33(钀�(w脿n)鍏�)

銆€銆€娴佸嫊(d貌ng)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�(w脿n)鍏�)

銆€銆€鎳�(y墨ng)浠樿超娆�=澶栬臣(g貌u)鍘熸潗鏂�銆佺噧鏂欏嫊(d貌ng)鍔涘強鍏朵粬鏉愭枡骞磋不(f猫i)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�(w脿n)鍏�)

銆€銆€闋�(y霉)鏀惰超娆�=闋�(y霉)鏀剁殑鐕�(y铆ng)妤�(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�(w脿n)鍏�)

銆€銆€娴佸嫊(d貌ng)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�(w脿n)鍏�)

銆€銆€娴佸嫊(d貌ng)璩囬噾=娴佸嫊(d貌ng)璩囩敘(ch菐n)-娴佸嫊(d貌ng)璨�(f霉)鍌�=2810.83-633.34=2177.49(钀�(w脿n)鍏�)

銆€銆€銆愬晱(w猫n)椤�3鍙冭€冪瓟妗堛€�

銆€銆€寤鸿ō(sh猫)闋�(xi脿ng)鐩附鎶曡硣浼扮畻椤�=鍥哄畾璩囩敘(ch菐n)鎶曡硣浼扮畻绺介+娴佸嫊(d貌ng)璩囬噾=71392.29+5091.60+3505.08+2177.49=82166.46(钀�(w脿n)鍏�)銆�