娉ㄦ渻鑰冭│:銆婃渻瑷堛€嬪浐瀹氳硣鐢�(ch菐n)姝峰勾鐪熼浜�
鐎忚
鏀惰棌
銆€銆€銆愪緥椤�5銆戠敳鍏徃璩煎叆瑷�(sh猫)鍌欏畨瑁濇煇鐢熺敘(ch菐n)绶�銆傝┎瑷�(sh猫)鍌欒臣璨峰児鏍肩偤2500钀厓锛屽鍊肩▍椤嶇偤425钀厓锛屾敮浠樹繚闅�銆佽鍗歌不鐢�25钀厓銆傝┎鐢熺敘(ch菐n)绶氬畨瑁濇湡闁�锛岄牁(l菒ng)鐢ㄧ敓鐢�(ch菐n)鐢ㄥ師鏉愭枡鐨勫闅涙垚鏈偤100钀厓锛岀櫦(f膩)鐢熷畨瑁濆伐浜哄伐璩囩瓑璨荤敤33钀厓銆傝┎鍘熸潗鏂欑殑澧炲€肩▍璨犳摂(d膩n)鐜囩偤17%.鍋囧畾瑭茬敓鐢�(ch菐n)绶氶仈鍒伴爯(y霉)瀹氬彲浣跨敤鐙€鎱�(t脿i)锛屽叾鍏ヨ超鍍瑰€肩偤()銆�(2006骞�)
銆€銆€A.2650钀厓 銆€銆€B.2658钀厓
銆€銆€C.2675钀厓 銆€銆€D.3100钀厓
銆€銆€銆愮瓟妗堛€慏
銆€銆€銆愯В鏋愩€戠敓鐢�(ch菐n)绶氬叆璩児鍊�=2500+425+25+100+100脳17%+33=3100(钀厓)銆�
銆€銆€銆愪緥椤�6銆�2005骞�3鏈�31鏃�锛岀敳鍏徃閲囩敤鍑哄寘鏂瑰紡灏嶆煇鍥哄畾璩囩敘(ch菐n)閫茶鏀硅壇锛岃┎鍥哄畾璩囩敘(ch菐n)璩潰鍘熷児鐐�3600钀厓锛岄爯(y霉)瑷堜娇鐢ㄥ勾闄愮偤5骞�锛屽凡浣跨敤3骞达紝闋�(y霉)瑷堝噲娈樺€肩偤闆�锛岄噰鐢ㄥ勾闄愬钩鍧囨硶瑷堟彁鎶樿垔銆傜敳鍏徃鏀粯鍑哄寘宸ョ▼娆�96钀厓銆�2005骞�8鏈�31鏃�锛屾敼鑹伐绋嬮仈鍒伴爯(y霉)瀹氬彲浣跨敤鐙€鎱�(t脿i)骞舵姇鍏ヤ娇鐢�锛岄爯(y霉)瑷堝皻鍙娇鐢�4骞�锛岄爯(y霉)瑷堝噲娈樺€肩偤闆讹紝閲囩敤骞撮檺骞冲潎娉曡▓鎻愭姌鑸�銆�2005骞村害锛岃┎鍥哄畾璩囩敘(ch菐n)鎳�(y墨ng)瑷堟彁鐨勬姌鑸婄偤( )銆�(2006骞�)
銆€銆€A.128钀厓 銆€銆€B.180钀厓
銆€銆€C.308钀厓 銆€銆€D.384钀厓
銆€銆€銆愮瓟妗堛€慍
銆€銆€銆愯В鏋愩€�2005骞�8鏈�31鏃ユ敼鑹悗鍥哄畾璩囩敘(ch菐n)鐨勮超闈㈠児鍊�=3600-3600/5脳3+96=1536钀厓銆�2005骞存噳(y墨ng)瑭茶▓鎻愭姌鑸�=1536/4脳4/12=128钀厓銆傚皪浜�2005骞�1鏈堜唤鍒�3鏈堜唤鎳�(y墨ng)瑷堟彁鐨勬姌鑸婃槸3600/5/12脳3=180銆傛墍浠�2005骞存噳(y墨ng)瑷堟彁鎶樿垔=180+1280=308(钀厓)銆�
銆€銆€銆愪緥椤�7銆戠敳鍏徃鐐哄鍊肩▍涓€鑸磵绋呬汉锛岄仼鐢ㄧ殑澧炲€肩▍绋呯巼鐐�17%銆�20脳7骞�4鏈�1鏃ュ皪鏌愰爡鍥哄畾璩囩敘(ch菐n)閫茶鏇存柊鏀归€�銆傜暥鏃�锛岃┎鍥哄畾璩囩敘(ch菐n)鐨勫師鍍圭偤1 000钀厓锛岀疮瑷堟姌鑸婄偤100钀厓锛屽凡瑷堟彁娓涘€兼簴鍌�100钀厓銆傛洿鏂版敼閫犻亷绋嬩腑鐧�(f膩)鐢熷嫗鍕�(w霉)璨荤敤400钀厓;闋�(l菒ng)鐢ㄦ湰鍏徃鐢�(ch菐n)鍝佷竴鎵�锛屾垚鏈偤100钀厓锛岃▓绋呭児鏍肩偤130钀厓銆傜稉(j墨ng)鏇存柊鏀归€犵殑鍥哄畾璩囩敘(ch菐n)浜�20脳7骞�6鏈�20鏃ラ仈鍒伴爯(y霉)瀹氬彲浣跨敤鐙€鎱�(t脿i)銆傚亣瀹氫笂杩版洿鏂版敼閫犳敮鍑虹鍚堣硣鏈寲姊濅欢锛岃┎鏇存柊鏀归€犲悗鐨勫浐瀹氳硣鐢�(ch菐n)鍏ヨ超鍍瑰€肩偤(銆€銆€)銆�(2007骞�)
銆€銆€A.1 300钀厓銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€ 銆€B.1 322.10钀厓
銆€銆€C.1 352.10钀厓銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€D.1 500钀厓
銆€銆€銆愮瓟妗堛€態
銆€銆€銆愯В鏋愩€戞洿鏂版敼閫犲悗鍥哄畾璩囩敘(ch菐n)鍏ヨ超鍍瑰€�=鏀归€犲墠璩潰鍍瑰€�800(1000-100-100)+鍕炲嫏(w霉)璨荤敤400+闋�(l菒ng)鐢ㄧ敘(ch菐n)鍝�122.1(100+130脳17%)=1322.1(钀厓)銆�
銆€銆€銆愪緥椤�8銆戠敳鍏徃20脳7骞�2鏈�1鏃ヨ臣鍏ラ渶瑕佸畨瑁濈殑瑷�(sh猫)鍌欎竴鑷�锛屽彇寰楃殑澧炲€肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勮ō(sh猫)鍌欏児娆剧偤100钀厓锛屽鍊肩▍鐐�17钀厓銆傝臣璨烽亷绋嬩腑锛屼互閵€琛屽瓨娆炬敮浠橀亱闆滆不绛夎不鐢�3钀厓銆傚畨瑁濇檪锛岄牁(l菒ng)鐢ㄦ潗鏂�6钀厓锛岃┎鏉愭枡璨犳摂(d膩n)鐨勫鍊肩▍鐐�1.02钀厓;鏀粯瀹夎宸ヤ汉宸ヨ硣4.98钀厓銆傝┎瑷�(sh猫)鍌�20脳7骞�3鏈�30鏃ラ仈鍒伴爯(y霉)瀹氬彲浣跨敤鐙€鎱�(t脿i)銆傜敳鍏徃灏嶈┎瑷�(sh猫)鍌欓噰鐢ㄥ勾闄愬钩鍧囨硶瑷堟彁鎶樿垔锛岄爯(y霉)瑷堜娇鐢ㄥ勾闄愮偤10骞�锛屽噲娈樺€肩偤闆躲€傚亣瀹氫笉鑰冩叜鍏朵粬鍥犵礌锛�20脳7骞磋┎瑷�(sh猫)鍌欐噳(y墨ng)瑷堟彁鐨勬姌鑸婇鐐�(銆€銆€)銆�(2007骞�)
銆€銆€A.9钀厓銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€ 銆€銆€銆€B.9.9钀厓
銆€銆€C.11钀厓銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€D.13.2钀厓
銆€銆€銆愮瓟妗堛€態
銆€銆€銆愯В鏋愩€�2007骞�3鏈�30鏃ュ浐瀹氬叆璩児鍊�=璨峰児117+閬嬭不3+瀹夎鐢ㄦ潗鏂�7.02(6+1.02)+瀹夎宸ヨ硣4.98=132(钀厓)
銆€銆€2007骞存噳(y墨ng)瑷堟彁鎶樿垔椤�=(132-0)梅10梅12脳9=9.9(钀厓)銆�
銆€銆€2009骞存敞鍐婃渻瑷堝斧鑰冭│鏈夐棞(gu膩n)淇℃伅:
銆€銆€2008骞存敞鍐婃渻瑷堝斧(CPA)鑰冭│鎴愮妇鏌ヨ鍖附
銆€銆€09骞�2鏈�1鏃ュ墠瀛�(xu茅)娉ㄥ唺鏈冭▓甯紨灏�(d菐o) 鍏ㄩ儴浜旀姌鍎�(y艒u)鎯�!
銆€銆€2008骞村害鍏ㄥ湅娉ㄥ唺鏈冭▓甯€冭│澶х侗鍖附
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