娉ㄥ唺鏈冭▓甯�:棰�(f膿ng)闅姇璩囩鐞嗚▓绠楁ā鎿瑙ｆ瀽

鍥涖€佽▓绠楅

銆€銆€1.娴锋Ξ鍏徃鏄竴瀹堕嫾閻电敓鐢�(ch菐n)浼佹キ(y猫)銆傛渶杩戝叕鍙告簴(zh菙n)鍌欐姇璩囧缓瑷�(sh猫)涓€鍊嬫苯杌婂埗閫犲粻銆傚叕鍙歌病鍕�(w霉)浜哄摗灏嶄笁瀹跺凡缍�(j墨ng)涓婂競鐨勬苯杌婄敓鐢�(ch菐n)浼佹キ(y猫)A銆丅銆丆閫�(j矛n)琛屼簡鍒嗘瀽锛岀浉闂�(gu膩n)璨″嫏(w霉)鏁�(sh霉)鎿�(j霉)濡備笅锛�

銆€銆€娴锋Ξ鍏徃绋呭墠鍌靛嫏(w霉)璩囨湰鎴愭湰鐐�10%锛岄爯(y霉)瑷堢辜绾�(x霉)澧炲姞鍊熸涓嶆渻鐧�(f膩)鐢熸槑椤畩鍖�锛屽叕鍙告墍寰楃▍绋呯巼鐐�33%.鍏徃鐩(bi膩o)璩囨湰绲�(ji茅)妲�(g貌u)鏄瑠(qu谩n)鐩婅硣鏈�60%锛屽偟鍕�(w霉)璩囨湰40%.鍏徃鎶曡硣闋呯洰瑭曞児閲囩敤瀵﹂珨鐝�(xi脿n)閲戞祦閲忔硶銆傜暥(d膩ng)鍓嶇殑鐒￠ⅷ(f膿ng)闅敹鐩婄巼鐐�5%锛屽钩鍧囬ⅷ(f膿ng)闅敹鐩婄巼鐐�10%.

銆€銆€瑕佹眰锛氳▓绠楄⿻鍍规苯杌婂埗閫犲粻寤鸿ō(sh猫)闋呯洰鐨勫繀瑕佸牨閰巼(瑷堢畻鏅偽插€煎彇灏忔暩(sh霉)榛�(di菐n)鍚�4浣�)銆�

銆€銆€銆愮瓟妗堛€�

銆€銆€(1)娴锋Ξ鍏徃姹借粖鍒堕€犻爡鐩殑绋呭悗鍌靛嫏(w霉)璩囨湰鎴愭湰

銆€銆€Kb=10%脳(1-33%)=6.7%

銆€銆€(2)A鐨勎茶硣鐢�(ch菐n)=1.1000/[1+(1-15%)脳2/3]=0.7021

銆€銆€B鐨勎茶硣鐢�(ch菐n)=1.2000/[1+(1-33%)脳1]=0.7186

銆€銆€C鐨勎茶硣鐢�(ch菐n)=1.4000/[1+(1-30%)脳3/2]=0.6829

銆€銆€尾璩囩敘(ch菐n)骞冲潎鍊�=(0.7021+0.7186+0.6829)/3=0.7012

銆€銆€娴锋Ξ鍏徃鐨勎叉瑠(qu谩n)鐩�=0.7012脳[1+(1-33%)脳2/3]=1.0144

銆€銆€娴锋Ξ鍏徃鐨凨s=5%+1.0144脳(10%-5%)=10.072%=10.07%

銆€銆€(3)瑭查爡鐩殑蹇呰鍫遍叕鐜嘖w=6.7%脳40%+10.07%脳60%=8.72%

銆€銆€2.鏌愬叕鍙告摤閲囩敤鏂拌ō(sh猫)鍌欏彇浠ｅ凡浣跨敤3骞寸殑鑸婅ō(sh猫)鍌�锛岃垔瑷�(sh猫)鍌欏師鍍�14950鍏�锛岀暥(d膩ng)鍓嶄及瑷堝皻鍙娇鐢�5骞达紝姣忓勾鎿嶄綔鎴愭湰2150鍏�锛岄爯(y霉)瑷堟渶绲傛畼鍊�1750鍏�锛岀洰鍓嶈畩鐝�(xi脿n)鍍瑰€�8500鍏�锛岃臣缃柊瑷�(sh猫)鍌欓渶鑺辫不(f猫i)13750鍏�锛岄爯(y霉)瑷堝彲浣跨敤6骞�锛屾瘡骞存搷浣滄垚鏈�850鍏�锛岄爯(y霉)瑷堟渶绲傛畼鍊�2500鍏�銆傝┎鍏徃闋�(y霉)鏈熷牨閰巼12%锛屾墍寰楃▍绋呯巼30%锛岀▍娉曡(gu墨)瀹氳┎椤炶ō(sh猫)鍌欐噳(y墨ng)閲囩敤鐩寸窔娉曟姌鑸婏紝鎶樿垔骞撮檺6骞�锛屾畼鍊肩偤鍘熷€肩殑10%銆�

銆€銆€瑕佹眰锛氶€�(j矛n)琛屾槸鍚︽噳(y墨ng)瑭叉洿鎻涜ō(sh猫)鍌欑殑鍒嗘瀽姹虹瓥锛屽苟鍒楀嚭瑷堢畻鍒嗘瀽閬庣▼銆�

銆€銆€銆愮瓟妗堛€戞湰椤岀殑涓昏鑰冩牳榛�(di菐n)鏄钩鍧囧勾鎴愭湰鐨勮▓绠楀強鍏舵噳(y墨ng)鐢ㄣ€�

銆€銆€鍥犳柊鑸婅ō(sh猫)鍌欎娇鐢ㄥ勾闄愪笉鍚�,鎳�(y墨ng)閬�(y霉n)鐢ㄨ€冩叜璨ㄥ梗鏅傞枔鍍瑰€肩殑骞冲潎骞存垚鏈瘮杓冧簩鑰呯殑鍎�(y艒u)鍔�銆�

銆€銆€(1)绻肩簩(x霉)浣跨敤鑸婅ō(sh猫)鍌欑殑骞冲潎骞存垚鏈�

銆€銆€姣忓勾浠樼従(xi脿n)鎿嶄綔鎴愭湰鐨勭従(xi脿n)鍊�=2150脳(1-30%)脳(P/A, 12%, 5)

銆€銆€=2150脳(1-30%)脳3.6048

銆€銆€=5425.22(鍏�)

銆€銆€骞存姌鑸婇=(14950-1495)梅6

銆€銆€=2242.50(鍏�)

銆€銆€姣忓勾鎶樿垔鎶电▍鐨勭従(xi脿n)鍊�=2242.50脳30%脳(P/A, 12%, 3)

銆€銆€=2242.50脳30%脳2.4018

銆€銆€=1615.81(鍏�)

銆€銆€娈樺€兼敹鐩婄殑鐝�(xi脿n)鍊�=[1750-(1750-14950脳10%)脳30%]脳(P/S, 12%, 5)

銆€銆€=[1750-(1750-14950脳10%) 脳30%]脳0.5674

銆€銆€=949.54(鍏�)

銆€銆€鑸婅ō(sh猫)鍌欒畩鐝�(xi脿n)鏀剁泭=8500-[8500-(14950-2242.50脳3)] 脳30%

銆€銆€=8416.75(鍏�)

銆€銆€绻肩簩(x霉)浣跨敤鑸婅ō(sh猫)鍌欑殑鐝�(xi脿n)閲戞祦鍑虹附鐝�(xi脿n)鍊�=5425.22+8416.75-1615.81-949.54

銆€銆€=11276.62(鍏�)

銆€銆€绻肩簩(x霉)浣跨敤鑸婅ō(sh猫)鍌欑殑骞冲潎骞存垚鏈�=11276.62梅(P/A, 12%, 5)

銆€銆€=11276.62梅3.6048

銆€銆€=3128.22(鍏�)

銆€銆€09骞�2鏈�28鏃�鍓�鍙冨姞娉ㄥ唺鏈冭▓甯紨灏�(d菐o) 鍏ㄩ儴浜旀姌鍎�(y艒u)鎯�!

銆€銆€鐠�(hu谩n)鐞冪恫(w菐ng)鏍�2009骞存敞鍐婃渻瑷堝斧鑰冭│缍�(w菐ng)涓婅紨灏�(d菐o)鎷涚敓绨＄珷锛�

銆€銆€涓敞鍗�(xi茅):娉ㄥ唺鏈冭▓甯€冭│鍒跺害鏀归潻鏂规

銆€銆€(2)鏇存彌鏂拌ō(sh猫)鍌欑殑骞冲潎骞存垚鏈�

銆€銆€璩肩疆鎴愭湰=13750(鍏�)

銆€銆€姣忓勾浠樼従(xi脿n)鎿嶄綔鎴愭湰鐝�(xi脿n)鍊�=850脳(1-30%)脳(P/A, 12%, 6)

銆€銆€=850脳(1-30%)脳4.1114

銆€銆€=2446.28(鍏�)

銆€銆€骞存姌鑸婇=(13750-1375)梅6

銆€銆€=2062.50(鍏�)

銆€銆€姣忓勾鎶樿垔鎶电▍鐨勭従(xi脿n)鍊�=2062.50脳30%脳(P/A, 12%, 6)

銆€銆€=2062.50脳30%脳4.1114

銆€銆€=2543.93(鍏�)

銆€銆€娈樺€兼敹鐩婄殑鐝�(xi脿n)鍊�=[2500-(2500-13750脳10%)脳30%]脳(P/S, 12%, 6)

銆€銆€=[2500-(2500-13750脳10%)脳30%]脳0.5066

銆€銆€=1095.52(鍏�)

銆€銆€鏇存彌鏂拌ō(sh猫)鍌欑殑鐝�(xi脿n)閲戞祦鍑虹附鐝�(xi脿n)鍊�=13750+2446.8-2543.93-1095.52

銆€銆€=12556.83(鍏�)

銆€銆€鏇存彌鏂拌ō(sh猫)鍌欑殑骞冲潎骞存垚鏈�=12556.83梅(P/A, 12%, 6)

銆€銆€=12556.83梅4.1114

銆€銆€=3054.15(鍏�)

銆€銆€鍥犵偤鏇存彌鏂拌ō(sh猫)鍌欑殑骞冲潎骞存垚鏈�(3054.15鍏�)浣庝簬绻肩簩(x霉)浣跨敤鑸婅ō(sh猫)鍌欑殑骞冲潎骞存垚鏈�(3128.22鍏�),鏁呮噳(y墨ng)鏇存彌鏂拌ō(sh猫)鍌�銆�

銆€銆€瑙ｆ瀽锛氭湰椤屼富瑕佽€冩煡鍥哄畾璩囩敘(ch菐n)鏇存柊鐨勫钩鍧囧勾鎴愭湰鐨勮▓绠楀晱椤�锛屾噳(y墨ng)娉ㄦ剰锛�

銆€銆€(1)鐢变簬鏂拌垔瑷�(sh猫)鍌欐柟妗堝彧鏈夌従(xi脿n)閲戞祦鍑�锛岃€屾矑鏈夌従(xi脿n)閲戞祦鍏�锛屼笖鏈締浣跨敤骞撮檺涓嶅悓锛屽彧鑳介噰鐢ㄥ浐瀹氳硣鐢�(ch菐n)鐨勫勾骞冲潎鎴愭湰閫�(j矛n)琛屾焙绛栥€�

銆€銆€(2)娈樺€煎紩璧风殑鐝�(xi脿n)閲戞祦鍕曞晱椤岋細棣栧厛鎳�(y墨ng)灏囨渶绲傜殑娈樺€煎叏閮ㄤ綔鐐虹従(xi脿n)閲戞祦鍏�锛岀劧鍚庡皣鏈€绲傛畼鍊艰垏绋呮硶娈樺€间綔姣旇純锛屽鏋滄渶绲傛畼鍊奸珮浜庣▍娉曟畼鍊�锛屽墖闇€瑁�(b菙)浜ゆ墍寰楃▍锛屾噳(y墨ng)浣滅偤娴佸嚭(鏂�銆佽垔瑷�(sh猫)鍌欏潎灞簬閫欑ó鎯呮硜)銆傚惁鍓囷紝濡傛灉鏈€绲傛畼鍊间綆浜庣▍娉曟畼鍊�锛屽墖鍙互鎶垫笡鎵€寰楃▍锛屽嵆娓涘皯鐝�(xi脿n)閲戞祦鍑猴紝鎳�(y墨ng)瑕栫偤鐝�(xi脿n)閲戞祦鍏�銆傛墍浠ワ紝娈樺€煎紩璧蜂簡鍏╅爡鐝�(xi脿n)閲戞祦鍕�锛屽嵆鏈€绲傜殑娈樺€兼祦鍏ュ拰鏈€绲傛畼鍊奸珮浜庢垨浣庝簬绋呮硶娈樺€煎紩璧风殑鎵€寰楃▍娴佸嫊銆�

銆€銆€(3)濡傛灉鑰冩叜鎵€寰楃▍褰遍熆锛屾姌鑸婂彲浠ユ姷娓涙墍寰楃▍锛屽洜姝�锛屾姌鑸婃姷娓涚殑鎵€寰楃▍鎳�(y墨ng)瑕栧悓鐐轰竴绋祦鍏�銆傛鏅傜殑鎶樿垔鏄寚绋呮硶瑕�(gu墨)瀹氱殑鎶樿垔锛岃€屼笉鏄渻瑷堟姌鑸�銆傚绻肩簩(x霉)浣跨敤鑸婅ō(sh猫)鍌欑殑鐝�(xi脿n)閲戞祦閲忚▓绠楀涓嬶細

銆€銆€(1)鍒濆闅庢娴佸嚭锛�

銆€銆€鈶犺畩鐝�(xi脿n)鍍瑰€�8500鍏�(璁婄従(xi脿n)鍗崇偤娴佸叆锛岀辜绾�(x霉)浣跨敤鍗崇偤娴佸嚭)

銆€?銆佽哀鍎窮(xi脿n)鍑堟敹鐩婅(b菙)绋匸8500-(14950-2242.50脳3)] 脳30%=83.25鍏�

銆€銆€閬告搰璁婄従(xi脿n)鐨勫噲娴佸叆=8500-83.25=8416.75鍏�,鍗崇辜绾�(x霉)浣跨敤鑸婅ō(sh猫)鍌欑殑鐝�(xi脿n)閲戞祦鍑虹偤8416.75鍏冦€�

銆€銆€(2)缍�(j墨ng)鐕熼殠娈垫祦鍑猴細

銆€?銆佸€滅鐡村儺闉掓潃鐤筋惎楦憨鎯￠琚呴瀿?2150(1-30%)=1505鍏�

銆€?銆佽啊鍙焒鎶电▍(娴佸嚭鐨勬笡闋�) -2242.50脳30%=-672.75鍏�(鍙兘鎶�3骞�,鍥犵偤绋呮硶瑕�(gu墨)瀹氳┎椤炶ō(sh猫)鍌欐噳(y墨ng)閲囩敤鐩寸窔娉曟姌鑸�锛屾姌鑸婂勾闄�6骞�,宸蹭娇鐢�3骞�,鍐嶉渶鎻�3骞寸殑鎶樿垔)

銆€銆€(3)绲傜祼(ji茅)闅庢娴佸嚭锛�

銆€銆€娈樺€兼祦鍏�(娴佸嚭鐨勬笡闋�)

銆€?銆佸儺缃盞鐨勬畼鍊�1750鍏冨叏閮ㄤ綔鐐虹従(xi脿n)閲戞祦鍏�,鍗虫祦鍑虹殑娓涢爡-1750鍏�;

銆€?銆佽哀缃盞鐨勬畼鍊�1750鍏冮珮浜庣▍娉曟畼鍊�1495鍏冿紝鍓囬渶瑁�(b菙)浜ゆ墍寰楃▍(1750-1495)脳30%=76.5鍏�, 鎳�(y墨ng)浣滅偤娴佸嚭銆�

銆€銆€娈樺€煎紩璧风殑鐝�(xi脿n)閲戝噲娴佸叆=1750-76.5=1673.5(鍏�), 鍗虫祦鍑虹殑娓涢爡-1673.5鍏�銆�

銆€銆€绻肩簩(x霉)浣跨敤鑸婅ō(sh猫)鍌欑殑骞寸附鎴愭湰

銆€銆€=鏈締鐝�(xi脿n)閲戞祦鍑虹殑绺界従(xi脿n)鍊�

銆€銆€=8416.75+1505脳(P/A,12%,5) -672.75脳(P/A,12%,3)- 1673.5脳(P/S,10%,5) =11276.62(鍏�)

銆€銆€绻肩簩(x霉)浣跨敤鑸婅ō(sh猫)鍌欑殑骞冲潎骞存垚鏈�=11276.62梅(P/A, 12%, 5)

銆€銆€=11276.62梅3.6048

銆€銆€=3128.22(鍏�)

銆€銆€09骞�2鏈�28鏃�鍓�鍙冨姞娉ㄥ唺鏈冭▓甯紨灏�(d菐o) 鍏ㄩ儴浜旀姌鍎�(y艒u)鎯�!

銆€銆€鐠�(hu谩n)鐞冪恫(w菐ng)鏍�2009骞存敞鍐婃渻瑷堝斧鑰冭│缍�(w菐ng)涓婅紨灏�(d菐o)鎷涚敓绨＄珷锛�

銆€銆€涓敞鍗�(xi茅):娉ㄥ唺鏈冭▓甯€冭│鍒跺害鏀归潻鏂规