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銆€銆€1.鐐鸿臣寤烘垨鑰呯敓鐢�(ch菐n)绗﹀悎璩囨湰鍖栨浠剁殑璩囩敘(ch菐n)鑰屽€熷叆灏堥杸鍊熸鐨�锛屾噳(y墨ng)鐣�(d膩ng)浠ュ皥闁€鍊熸鐣�(d膩ng)鏈熷(sh铆)闅涚櫦(f膩)鐢熺殑鍒╂伅璨�(f猫i)鐢�(a)锛屾笡鍘诲皣灏氭湭鍕�(d貌ng)鐢ㄧ殑鍊熸璩囬噾瀛樺叆閵€琛屽彇寰楃殑鍒╂伅鏀跺叆(b)鎴栭€�(j矛n)琛屾毇鏅�(sh铆)鎬ф姇璩囧彇寰楃殑鎶曡硣鏀剁泭鍚庣殑閲戦纰哄畾(a-b)銆�

銆€銆€2.鐐鸿臣寤烘垨鑰呯敓鐢�(ch菐n)绗﹀悎璩囨湰鍖栨浠剁殑璩囩敘(ch菐n)鑰屽崰鐢ㄤ簡涓€鑸€熸鐨�锛屼紒妤�(y猫)鎳�(y墨ng)鐣�(d膩ng)鏍规摎(j霉)绱▓(j矛)璩囩敘(ch菐n)鏀嚭瓒呴亷灏堥杸鍊熸閮ㄥ垎鐨勮硣鐢�(ch菐n)鏀嚭鍔犳瑠(qu谩n)骞冲潎鏁�(sh霉)(a)涔樹互鎵€鍗犵敤涓€鑸€熸鐨勮硣鏈寲鐜�(b)锛岃▓(j矛)绠楃⒑瀹氫竴鑸€熸鎳�(y墨ng)浜堣硣鏈寲鐨勫埄鎭噾椤�(a×b)銆�

銆€銆€璩囨湰鍖栫巼鎳�(y墨ng)鐣�(d膩ng)鏍规摎(j霉)涓€鑸€熸鍔犳瑠(qu谩n)骞冲潎鍒╃巼瑷�(j矛)绠楃⒑瀹�銆傚嵆浼佹キ(y猫)鍗犵敤涓€鑸€熸璩煎缓鎴栬€呯敓鐢�(ch菐n)绗﹀悎璩囨湰鍖栨浠剁殑璩囩敘(ch菐n)鏅�(sh铆)锛屼竴鑸€熸鐨勫€熸璨�(f猫i)鐢ㄧ殑璩囨湰鍖栭噾椤嶇殑纰哄畾鎳�(y墨ng)鐣�(d膩ng)鑸囪硣鐢�(ch菐n)鏀嚭鐩告帥閴�銆傛湁闂�(gu膩n)瑷�(j矛)绠楀叕寮忓涓嬶細

銆€?銆佸儢璇濇啲鏉╃骄顛尖憼M(f猫i)鐢ㄨ硣鏈寲閲戦 = 绱▓(j矛)璩囩敘(ch菐n)鏀嚭瓒呴亷灏堥杸鍊熸閮ㄥ垎鐨勮硣鐢�(ch菐n)鏀嚭鍔犳瑠(qu谩n)骞冲潎鏁�(sh霉)(a)× 鎵€鍗犵敤涓€鑸€熸鐨勮硣鏈寲鐜�(b) 杞�(zhu菐n)鑷挵(hu谩n)鐞冪恫(w菐ng)鏍du24ol.com

銆€?銆佽皰顙嗗姞闈¤瘽鎲潻鐣归Y鏈寲鐜�(b) =鎵€鍗犵敤涓€鑸€熸鐣�(d膩ng)鏈熷(sh铆)闅涚櫦(f膩)鐢熺殑鍒╂伅涔嬪拰÷鎵€鍗犵敤涓€鑸€熸鏈噾鍔犳瑠(qu谩n)骞冲潎鏁�(sh霉)

銆€銆€鈶㈡墍鍗犵敤涓€鑸€熸鏈噾鍔犳瑠(qu谩n)骞冲潎鏁�(sh霉)=∑(鎵€鍗犵敤姣忕瓎涓€鑸€熸鏈噾×姣忕瓎涓€鑸€熸鍦ㄧ暥(d膩ng)鏈熸墍鍗犵敤鐨勫ぉ鏁�(sh霉)÷鐣�(d膩ng)鏈熷ぉ鏁�(sh霉))

銆€銆€3.鍊熸瀛樺湪鎶樺児(ji脿)鎴栬€呮孩鍍�(ji脿)鐨�锛屾噳(y墨ng)鐣�(d膩ng)鎸夌収瀵�(sh铆)闅涘埄鐜囨硶纰哄畾姣忎竴鏈�(hu矛)瑷�(j矛)鏈熼枔鎳�(y墨ng)鏀ら姺鐨勬姌鍍�(ji脿)鎴栨孩鍍�(ji脿)閲戦,瑾�(di脿o)鏁存瘡鏈熷埄鎭噾椤�銆傛瘡涓€鏈�(hu矛)瑷�(j矛)鏈熼枔鐨勫埄鎭硣鏈寲閲戦锛屼笉鎳�(y墨ng)鐣�(d膩ng)瓒呴亷鐣�(d膩ng)鏈熺浉闂�(gu膩n)鍊熸瀵�(sh铆)闅涚櫦(f膩)鐢熺殑鍒╂伅閲戦銆�

銆€銆€銆愪緥3銆慉BC鍏徃浜�20×7骞�1鏈�1鏃ユ寮忓嫊(d貌ng)宸ヨ垐寤轰竴骞㈣睛鍏〒锛屽伐鏈熼爯(y霉)瑷�(j矛)鐐�1骞撮浂6鍊�(g猫)鏈�锛屽伐绋嬮噰鐢ㄥ嚭鍖呮柟寮�锛屽垎鍒ヤ簬20×7骞�1鏈�1鏃�銆�20×7骞�7鏈�1鏃ュ拰20×8骞�1鏈�1鏃ユ敮浠樺伐绋嬮€�(j矛n)搴︽銆�

銆€銆€鍏徃鐐哄缓閫犺睛鍏〒浜�20×7骞�1鏈�1鏃ュ皥闁€鍊熸2000钀厓锛屽€熸鏈熼檺鐐�3骞�锛屽勾鍒╃巼鐐�8%銆傚彟澶�锛屽湪20×7骞�7鏈�1鏃ュ張灏堥杸鍊熸4000钀厓锛屽€熸鏈熼檺鐐�5骞�锛屽勾鍒╃巼鐐�10%銆傚€熸鍒╂伅鎸夊勾鏀粯銆�

銆€銆€闁戠疆鍊熸璩囬噾鍧囩敤浜庡浐瀹氭敹鐩�?zh猫n)願诡嚝鍞愯皶椤縔锛岃┎鐭湡鎶曡硣鏈堟敹鐩婄巼鐐�0.5%銆�

銆€銆€杈﹀叕妯撲簬20×8骞�6鏈�30鏃ュ畬宸�锛岄仈(d谩)鍒伴爯(y霉)瀹氬彲浣跨敤鐙€鎱�(t脿i)銆�

銆€銆€鍏徃鐐哄缓閫犺┎杈﹀叕妯撶殑鏀嚭閲戦濡傝〃14-1鎵€绀�銆�

銆€銆€琛�14-1 鍠綅锛氳惉鍏�

銆€銆€鐢变簬ABC鍏徃浣跨敤浜嗗皥闁€鍊熸寤洪€犺睛鍏〒锛岃€屼笖杈﹀叕妯撳缓閫犳敮鍑烘矑鏈夎秴閬庡皥闁€鍊熸閲戦锛屽洜姝ゅ叕鍙�20×7骞�銆�20×8骞寸偤寤洪€犺睛鍏〒鎳�(y墨ng)浜堣硣鏈寲鐨勫埄鎭噾椤嶈▓(j矛)绠楀涓嬶細

銆€銆€(1)纰哄畾鍊熸璨�(f猫i)鐢ㄨ硣鏈寲鏈熼枔鐐�20×7骞�1鏈�1鏃ワ綖20×8骞�6鏈�30鏃�銆�

銆€銆€(2)瑷�(j矛)绠楀湪璩囨湰鍖栨湡闁撳収(n猫i)灏堥杸鍊熸瀵�(sh铆)闅涚櫦(f膩)鐢熺殑鍒╂伅閲戦锛�

銆€銆€20×7骞村皥闁€鍊熸鐧�(f膩)鐢熺殑鍒╂伅閲戦=2000×8%+4000×10%×6/12=160+200=360(钀厓)

銆€銆€20×8骞�1鏈�1鏃ワ綖6鏈�30鏃ュ皥闁€鍊熸鐧�(f膩)鐢熺殑鍒╂伅閲戦=2000×8%×6/12+4000×10%×6/12=80+200=280(钀厓)

銆€銆€(3)瑷�(j矛)绠楀湪璩囨湰鍖栨湡闁撳収(n猫i)鍒╃敤闁戠疆鐨勫皥闁€鍊熸璩囬噾閫�(j矛n)琛岀煭鏈熸姇璩囩殑鏀剁泭锛�

銆€銆€20×7骞寸煭鏈熸姇璩囨敹鐩�=500×0.5%×6+2000×0.5%×6=75(钀厓)

銆€銆€20×8骞�1鏈�1鏃ワ綖6鏈�30鏃ョ煭鏈熸姇璩囨敹鐩�=500×0.5%×6=15(钀厓)

銆€銆€(4)鐢变簬鍦ㄨ硣鏈寲鏈熼枔鍏�(n猫i),灏堥杸鍊熸鍒╂伅璨�(f猫i)鐢ㄧ殑璩囨湰鍖栭噾椤嶆噳(y墨ng)鐣�(d膩ng)浠ュ叾瀵�(sh铆)闅涚櫦(f膩)鐢熺殑鍒╂伅璨�(f猫i)鐢ㄦ笡鍘诲皣闁戠疆鐨勫€熸璩囬噾閫�(j矛n)琛岀煭鏈熸姇璩囧彇寰楃殑鎶曡硣鏀剁泭鍚庣殑閲戦纰哄畾,鍥犳:

銆€銆€鍏徃20×7骞寸殑鍒╂伅璩囨湰鍖栭噾椤�=a360—b75=285钀厓;

銆€銆€鍏徃20×8骞寸殑鍒╂伅璩囨湰鍖栭噾椤�=a280-b15=265钀厓銆�

銆€銆€鏈夐棞(gu膩n)璩嫏(w霉)铏曠悊濡備笅锛�

銆€銆€20×7骞�12鏈�31鏃ワ細

銆€銆€鍊燂細鍦ㄥ缓宸ョ▼ 2 850 000

銆€銆€鎳�(y墨ng)鏀跺埄鎭�(鎴栭妧琛屽瓨娆�) 750 000

銆€銆€璨革細鎳�(y墨ng)浠樺埄鎭� 3 600 000

銆€銆€20×8骞�6鏈�30鏃ワ細

銆€銆€鍊燂細鍦ㄥ缓宸ョ▼ 2650000

銆€銆€鎳�(y墨ng)鏀跺埄鎭�(鎴栭妧琛屽瓨娆�) 150000

銆€銆€璨革細鎳�(y墨ng)浠樺埄鎭� 2800000

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    鐠�(hu谩n)鐞冪恫(w菐ng)鏍℃渻(hu矛)瑷�(j矛)鑱风ū杓斿皫(d菐o)鏂板澶氱ó濂楅浜旀姌鍎�(y艒u)鎯�

    2010骞存渻(hu矛)瑷�(j矛)鑱风ū鑰冭│缍�(w菐ng)绲�(lu貌)杓斿皫(d菐o)鎷涚敓绨＄珷  杞�(zhu菐n)鑷挵(hu谩n)鐞冪恫(w菐ng)鏍du24ol.com

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