娉ㄥ唺鏈冭▓甯€冭│銆婄▍娉曘€嬬浜岀珷绡€(ji茅)绮鹃伕瑭﹂(10)


銆€銆€13.鈥滃厤銆佹姷銆侀€€鈥濈▍瑷堢畻杈︽硶$lesson$
銆€銆€銆愬懡椤屽璺绱嶃€戝嚭鍙e厤鎶甸€€绋呬腑閫€鐨勬槸鐐哄閵风殑閫�(j矛n)闋呯▍涓殑涓€閮ㄥ垎锛屼紒妤�(y猫)鐐哄閵风殑閫�(j矛n)闋呯▍鍦ㄥ嚭鍙i€€绋呰▓绠椾腑琚€滀笁鍒嗗ぉ涓嬧€�锛屼竴閮ㄥ垎浣滅偤涓嶅彲鎶垫墸閫�(j矛n)闋呯▍浣滈€�(j矛n)闋呯▍杞�(zhu菐n)鍑猴紝杞�(zhu菐n)鍏ュ閵锋垚鏈�锛屽奖闊夸紒妤�(y猫)鎵€寰楃▍;涓€閮ㄥ垎浣滅偤鍏嶆姷绋呴鎶垫笡浜嗗収(n猫i)閵风殑鎳�(y墨ng)绱嶇▍锛岄渶瑕佺钩绱嶅煄寤虹▍;閭勬湁涓€閮ㄥ垎鎴愮偤鎳�(y墨ng)閫€澧炲€肩▍(鎳�(y墨ng)鏀跺嚭鍙i€€绋�)銆�
銆€銆€銆愪緥椤�?鍠伕椤屻€戞煇鏈夊嚭鍙g稉(j墨ng)鐕熸瑠(qu谩n)鐨勭敓鐢�(ch菐n)浼佹キ(y猫)(涓€鑸磵绋呬汉)锛�2002骞�8鏈堝緸鍦嬪収(n猫i)璩奸€�(j矛n)鐢熺敘(ch菐n)鐢ㄧ殑閶兼潗锛屽彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁ㄤ笂娉ㄦ槑鐨勫児娆剧偤368000鍏�锛屽凡鏀粯閬嬭不5800鍏冨苟鍙栧緱绗﹀悎瑕�(gu墨)瀹氱殑閬嬭几鐧�(f膩)绁�锛岄€�(j矛n)鏂欏姞宸ヨ部(m脿o)鏄撻€�(j矛n)鍙e厤绋呮枡浠剁殑绲勬垚瑷堢▍鍍规牸鐐�13200鍏冧汉姘戝梗锛屾潗鏂欏潎宸查鏀跺叆搴�;鏈湀鍏�(n猫i)閵疯波鐗╃殑閵峰敭椤嶇偤150000鍏�锛屽嚭鍙h波鐗╃殑闆㈠哺鍍规牸鐐�42000缇庡厓锛屼笅鍒楄〃杩版纰虹殑鏄�( )銆�(椤屼腑鐨勫児鏍煎潎鐐轰笉鍚▍鍍规牸锛屽鍊肩▍绋呯巼鐐�17%锛屽嚭鍙i€€绋呯巼13%锛屽尟鐜囩偤1锛�8.3)(2003骞碈TA)
銆€銆€A.鎳�(y墨ng)閫€澧炲€肩▍45318鍏冿紝鍏嶆姷澧炲€肩▍椤�0鍏�
銆€銆€B.鎳�(y墨ng)閫€澧炲€肩▍37466鍏�锛屽厤鎶靛鍊肩▍椤�6136鍏�
銆€銆€C.鎳�(y墨ng)閫€澧炲€肩▍24050鍏�锛屽厤鎶靛鍊肩▍椤�19552鍏�
銆€銆€D.鎳�(y墨ng)閫€澧炲€肩▍23967鍏�锛屽厤鎶靛鍊肩▍椤�19635鍏�
銆€銆€銆愮瓟妗堛€慍
銆€銆€銆愯В鏋愩€戣€冩牳澧炲€肩▍鍑哄彛閫€鍏嶇▍鏀跨瓥涓殑鍏嶃€佹姷銆侀€€绋呯殑瑷堢畻銆�
銆€銆€瑷堢畻閬庣▼锛氬厤鎶甸€€绋呬笉寰楀厤寰佸拰鎶垫墸绋呴=8.3脳42000脳(17%-13%)-13200脳(17%-13%)=13416(鍏�)
銆€銆€鎳�(y墨ng)绱嶇▍椤�=150000脳17%-(368000脳17%+5800脳7%-13416)=-24050(鍏�)
銆€銆€鐣�(d膩ng)鏈熷厤鎶甸€€绋呴=8.3脳42000脳13%-13200脳13%=43602(鍏�)
銆€銆€鐣�(d膩ng)鏈熸噳(y墨ng)閫€绋呴=24050(鍏�)
銆€銆€鐣�(d膩ng)鏈熷厤鎶电▍椤�=43602-24050=19552(鍏�)
銆€銆€娉ㄦ剰锛氱暥(d膩ng)鏈熷厤鎶电▍椤�19552鍏冮渶瑕佽▓绠楀煄寤虹▍銆�
銆€銆€銆愪緥椤�--鍠伕椤屻€戞煇鐢熺敘(ch菐n)浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2006骞�6鏈堝璩煎師鏉愭枡鍙栧緱闃插伣绋呮帶姗熼枊鍏风殑閫�(j矛n)闋呯▍椤嶅皥鐢ㄧ櫦(f膩)绁�锛屾敞鏄庨€�(j矛n)闋呯▍椤�137.7钀厓骞堕€氶亷涓荤绋呭嫏(w霉)姗熼棞(gu膩n)瑾�(r猫n)璀�銆傜暥(d膩ng)鏈堝収(n猫i)閵疯波鐗╁彇寰椾笉鍚▍閵峰敭椤�150钀厓锛屽閵疯波鐗╁彇寰楁敹鍏�115钀編鍏�(缇庡厓鑸囦汉姘戝梗鐨勬瘮鍍圭偤1锛�8)锛岃┎浼佹キ(y猫)閬╃敤澧炲€肩▍绋呯巼17%锛屽嚭鍙i€€绋呯巼鐐�13%銆傝┎浼佹キ(y猫)6鏈堟噳(y墨ng)閫€鐨勫鍊肩▍鐐�( )銆�(2006骞�)
銆€銆€A.75.4钀厓 B.100.9钀厓
銆€銆€C.119.6钀厓 D.137.7钀厓
銆€銆€銆愮瓟妗堛€慉
銆€銆€銆愯В鏋愩€戠暥(d膩ng)鏈熷厤鎶甸€€绋呬笉寰楀厤寰佸拰鎶垫墸绋呴=115脳8脳(17%-13%)=36.8(钀厓)(杞�(zhu菐n)鍏ュ閵锋垚鏈奖闊挎墍寰楃▍)
銆€銆€鐣�(d膩ng)鏈熸噳(y墨ng)绱嶅鍊肩▍=150脳17%-(137.7-36.8)=-75.4(钀厓)
銆€銆€鐣�(d膩ng)鏈熷厤鎶甸€€绋�=115脳8脳13%=119.6(钀厓)
銆€銆€119.6>75.4;鍓囨噳(y墨ng)閫€75.4钀厓銆�
銆€銆€銆愯€冮粸閺堟帴銆�
銆€銆€鐣�(d膩ng)鏈熷厤鎶电▍椤�=119.6-75.4=44.2(钀厓)銆�(闇€瑕佽▓绠楀煄寤虹▍)
銆€銆€銆愪緥椤�--瑷堢畻椤屻€戞煇鑷嚐鍑哄彛鐨勭敓鐢�(ch菐n)浼佹キ(y猫)鐐哄鍊肩▍涓€鑸磵绋呬汉锛岄仼鐢ㄧ殑澧炲€肩▍绋呯巼17%锛岄€€绋呯巼15%銆�2002骞�11鏈堝拰12鏈堢殑鐢熺敘(ch菐n)缍�(j墨ng)鐕熸儏娉佸涓嬶細
銆€銆€(1)11鏈堜唤锛氬璩煎師鏉愭枡銆佺噧鏂欏彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁�锛屾敞鏄庢敮浠樺児娆�850钀厓銆佸鍊肩▍椤�144.5钀厓锛屾潗鏂欍€佺噧鏂欏凡椹楁敹鍏ュ韩;澶栬臣鍕曞姏鍙栧緱澧炲€肩▍灏堢敤鐧�(f膩)绁�锛屾敞鏄庢敮浠樺児娆�150钀厓銆佸鍊肩▍椤�25.5钀厓锛屽叾涓�20%鐢ㄤ簬浼佹キ(y猫)鍩哄缓宸ョ▼;浠ュ璩煎師鏉愭枡80钀厓濮旀墭鏌愬叕鍙稿姞宸ヨ波鐗╋紝鏀粯鍔犲伐璨诲彇寰楀鍊肩▍灏堢敤鐧�(f膩)绁�锛屾敞鏄庡児娆�30钀厓銆佸鍊肩▍椤�5.1钀厓锛屾敮浠樺姞宸ヨ波鐗╃殑閬嬭几璨荤敤10钀厓骞跺彇寰楅亱杓稿叕鍙搁枊鍏风殑鏅€氱櫦(f膩)绁ㄣ€傚収(n猫i)閵疯波鐗╁彇寰椾笉鍚▍閵峰敭椤�300钀厓锛屾敮浠橀姺鍞波鐗╅亱杓歌不鐢�18钀厓骞跺彇寰楅亱杓稿叕鍙搁枊鍏风殑鏅€氱櫦(f膩)绁�;鍑哄彛閵峰敭璨ㄧ墿鍙栧緱閵峰敭椤�500钀厓銆�
銆€銆€(2)12鏈堜唤锛氬厤绋呴€�(j矛n)鍙f枡浠朵竴鎵癸紝鏀粯鍦嬪璨峰児300钀厓銆侀亱鎶垫垜鍦嬫捣闂�(gu膩n)鍓嶇殑閬嬭几璨荤敤銆佷繚绠¤不鍜岃鍗歌不鐢�50钀厓锛岃┎鏂欎欢閫�(j矛n)鍙i棞(gu膩n)绋呯▍鐜�20%锛屾枡浠跺凡椹楁敹鍏ュ韩;鍑哄彛璨ㄧ墿閵峰敭鍙栧緱閵峰敭椤�600钀厓;鍏�(n猫i)閵疯波鐗�600浠�锛岄枊鍏锋櫘閫氱櫦(f膩)绁�锛屽彇寰楀惈绋呴姺鍞140.4钀厓;灏囪垏鍏�(n猫i)閵疯波鐗╃浉鍚岀殑鑷敘(ch菐n)璨ㄧ墿200浠剁敤浜庢湰浼佹キ(y猫)鍩哄缓宸ョ▼锛岃波鐗╁凡绉婚€�銆�
銆€銆€瑕佹眰锛�
銆€銆€(1)閲囩敤鈥滃厤銆佹姷銆侀€€鈥濇硶瑷堢畻浼佹キ(y猫)2002骞�11鏈堜唤鎳�(y墨ng)绱�(鎴栨噳(y墨ng)閫€)鐨勫鍊肩▍;
銆€銆€(2)閲囩敤鈥滃厤銆佹姷銆侀€€鈥濇硶瑷堢畻浼佹キ(y猫)2002骞�12鏈堜唤鎳�(y墨ng)绱�(鎴栨噳(y墨ng)閫€)鐨勫鍊肩▍銆�
銆€銆€(2003骞�)
銆€銆€銆愮瓟妗堝強瑙f瀽銆�
2012骞存敞鍐婃渻瑷堝斧杓斿皫(d菐o)濂楅闄愭湡鍥涙姌鍎�(y艒u)鎯� 锛�閫氶亷鐜�锛�
銆€銆€(1)11鏈堜唤澧炲€肩▍瑷堢畻
銆€?銆侀緺M(j矛n)闋呯▍椤嶏細
銆€銆€澶栬臣鏉愭枡銆佺噧鏂欓€�(j矛n)闋呯▍144.5钀厓
銆€銆€澶栬臣鍕曞姏鐢ㄤ簬鍩哄缓宸ョ▼鐨勯儴鍒�(20%)灞簬鐢ㄤ簬闈炴噳(y墨ng)绋呴爡鐩�,涓嶈兘鎶垫墸閫�(j矛n)闋呯▍,鍙�80%鍙互鎶垫墸閫�(j矛n)闋呯▍:25.5脳(1-20%)=20.4(钀厓)
銆€銆€濮旀墭鍔犲伐妤�(y猫)鍕�(w霉)鍔犲伐璨诲拰閬嬭不閫�(j矛n)闋呯▍椤�=5.1+10脳7%=5.8(钀厓)
銆€銆€閵峰敭璨ㄧ墿閬嬭几璨�=18脳7%=1.26(钀厓)
銆€銆€閫�(j矛n)闋呯▍椤嶅悎瑷�=144.5+20.4+5.8+1.26=171.96(钀厓)
銆€?銆佽瘬鍧忓搴归鍋锋寶閯辨劦~=500脳(17%-15%)=10(钀厓)
銆€?銆佽箿?y墨ng)绱嶇▍椤�=300脳17%-(171.96-10)=-110.96(钀厓)
銆€銆€鈶e厤鎶甸€€绋呴=500脳15%=75(钀厓)
銆€?銆佽弨?10.96>75锛屾搰鍏跺皬鑰呴€€绋�锛屾噳(y墨ng)閫€绋呴75(钀厓)
銆€?銆佽槚鑸荤獟鐣ョ鎸氶劚鎰祣=110.96-75=35.96(钀厓)
銆€銆€(2)12鏈堜唤澧炲€肩▍瑷堢畻
銆€?銆佸€滆垱鎰(j矛n)鍙f枡浠剁祫鎴愯▓绋呭児鏍�=(300+50) 脳(1+20%)=420(钀厓)
銆€銆€瑭查鍛介鏈夋ā绯婁箣铏�锛岄€欓噷娌掓湁鏄庣⒑闂�(gu膩n)绋呮槸鍚﹀寰侊紝鍥犵偤绲︿簡闂�(gu膩n)绋呯巼锛屽彧鑳芥彛娓寜瀵﹀緛鐪嬪緟銆�
銆€銆€鈶″厤鎶甸€€绋呬笉寰楀厤寰佸拰鎶垫墸绋呴鎶垫笡椤�=420钀厓脳(17%-15%)=8.4(钀厓)
銆€?銆佸嫋鐛炬粸纭曟儝鍧忓搴归鍋锋寶閯辨劦~=600脳(17%-15%)-8.4=3.6(钀厓)
銆€?銆佽粫?y墨ng)绱嶇▍椤�=[140.4梅(1+17%)+140.4梅(1+17%)梅600脳200]脳17%-(35.96-3.6)
銆€銆€=[120+40] 脳17%-(35.96-3.6)=-5.16(钀厓)
銆€銆€鈶ゅ厤鎶甸€€绋呮姷娓涢=420脳15%=63(钀厓)
銆€?銆佽暪闅硅蔼娴抽敥鐛炬粸纭曟劦~=600脳15%-63=27(钀厓)
銆€?銆佸搨鎹�?.16钀厓<27钀厓锛屾搰鍏跺皬鑰呴€€绋�銆傛噳(y墨ng)閫€绋呴=5.16(钀厓)
銆€銆€鈶х暥(d膩ng)鏈熷厤鎶电▍椤�=27-5.16=21.84(钀厓)
2012骞存敞鍐婃渻瑷堝斧杓斿皫(d菐o)濂楅闄愭湡鍥涙姌鍎�(y艒u)鎯� 锛�閫氶亷鐜�锛�
娉ㄦ渻杓斿皫(d菐o)鍏姌涓冩棩鍏嶈不瑭﹁伣
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2024-娉ㄤ細-浼氳-鍥炲繂鐗堢湡棰樺嵎
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2023-娉ㄤ細-浼氳-瀹樻柟鐪熼鍗�
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