銆€銆€绗笁閮ㄥ垎銆€銆€鍦熷湴浼板児

銆€銆€涓€銆佷及鍍瑰師鍓�

銆€銆€1銆佹渶鏈夋晥浣跨敤鍘熷墖銆€(鐣�)

銆€銆€2銆佽并鐛诲師鍓囥€€(鐣�)

銆€銆€3銆佽畩鍕曞師鍓囥€€(鐣�)

銆€銆€4銆佸悎娉曞師鍓囥€€(鐣�)浜�銆佷及鍍规柟娉曡垏浼板児閬庣▼

銆€銆€(涓€) 浼板児鏂规硶鐨勯伕鎿�

銆€銆€浼板児浜哄摗閫氶亷鐝�(xi脿n)鍫存煡鍕橈紝鍦ㄨ獚鐪熷垎鏋愯(di脿o)鏌ユ敹闆嗚硣鏂欑殑鍩虹(ch菙)涓�锛岄伒寰及鍍瑰師鍓�锛岀⒑瀹氶噰鐢ㄦ敹鐩婇倓鍘熸硶銆佸競鍫存瘮杓冩硶瑭曚及寰呬及瀹楀湴鍦板児銆�

銆€銆€(浜�) 浼板児閬庣▼

銆€銆€1銆佹敹鐩婇倓鍘熸硶

銆€銆€(1)瑷堢畻浼板児灏嶈薄绺芥〒鍍癸細

銆€銆€瑷堢畻鍏紡鐐猴細P=a/r脳[1-1/(1+r)n]

銆€銆€鍏朵腑锛歅鐐虹附妯撳児銆�

銆€銆€a鐐烘埧鍦板勾绱旀敹鐩娿€傚叾鍙冩暩(sh霉)鏄€氶亷鎴垮湴鐨勬甯哥閲戞按骞虫脯寰�銆�

銆€銆€r鐐虹稖鍚堥倓鍘熺巼

銆€銆€n鐐烘埧鍦板皻鍙娇鐢ㄥ勾闄�

銆€銆€浼板児灏嶈薄涓婁笂寤虹瓚鐗╃殑鑰愮敤骞撮檺鐐�60骞�锛岀稉(j墨ng)鐝�(xi脿n)鍫存煡鍕�锛岃┎鎴垮眿灏氬彲浣跨敤骞撮檺鐐�45骞淬€傚缓绛戠墿鐨勯噸缃柈鍍圭偤700鍏�/骞虫柟绫�锛屾畼鍊肩瓑浜�0銆�

銆€銆€鏍规摎(j霉)浼板児浜哄摗鐝�(xi脿n)鍫磋瀵熷拰灏嶇収銆婃埧灞嬪畬鎼嶇瓑绱氳⿻瀹氭婧栥€�锛岀⒑瀹氭湰娆′及鍍瑰皪璞″湴涓婂缓绛戠墿浜庝及鍍规湡鏃ョ偤鍩烘湰瀹屽ソ鎴匡紝鎴愭柊鐜囩偤75%銆�

銆€銆€(2)纰哄畾瀹㈣绉熼噾锛�

銆€銆€鎳�(y墨ng)鐢ㄥ競鍫存瘮杓冩硶纰哄畾瀹㈣绉熼噾銆�

銆€?銆侀緺x鎿囧彲姣斿渚嬶細

銆€銆€鏍规摎(j霉)鏀堕泦鐨勫競鍫磋硣鏂欓€茶绡╅伕锛岄伕鍙栦互涓嬩笁鍊嬫埧鍦板嚭绉熷渚嬶紝瑭宠銆婃埧鍦板嚭绉熸瘮杓冨渚嬪熀鏈儏娉佷竴瑕借〃銆�銆�(鐣�)

銆€?銆佽盁缁婃嚱楗ㄩ龚铔╁對鎷�?鐣�)

銆€銆€鈶㈠瑙€绉熼噾鐨勮▓绠楀強纰哄畾

銆€銆€姣旀簴鍍规牸A=243.60鍏�/骞虫柟绫�

銆€銆€姣旀簴鍍规牸B=233.40鍏�/骞虫柟绫�

銆€銆€姣旀簴鍍规牸C=249.09鍏�/骞虫柟绫�

銆€銆€鍙栨瘮婧栧児鏍糀銆佹瘮婧栧児鏍糂銆佹瘮婧栧児鏍糃鐨勭畻琛�(sh霉)骞冲潎鏁�(sh霉)浣滅偤浼板児灏嶈薄鐨勫瑙€绉熼噾锛屽嵆锛�

銆€銆€瀹㈣绉熼噾=(243.60+233.40+249.09)梅3=242.03鍏�/骞虫柟绫�

銆€銆€(3)瑷堢畻鎴垮湴绺芥敹鐩婏細

銆€銆€骞寸附鏀剁泭=2914.50脳0.8脳242.03=564317.15鍏�

銆€銆€(4)瑷堢畻骞寸附璨荤敤

銆€?銆佷繜鑺剧ⅲM锛�

銆€銆€鏍规摎(j霉)瑾�(di脿o)鏌ヤ簡瑙�锛岀暥?sh霉)鑳よ鑾╅矌鐛炬厱?j墨ng)鐕熺鐞嗚不鐐烘埧灞嬬閲戠殑3%锛屽嵆锛�

銆€銆€鎴垮眿鍑虹缍�(j墨ng)鐕熺鐞嗚不=鎴垮湴骞寸閲懨�3%=564317.15脳3%=16929.51鍏�

銆€?銆佽S淇不锛�

銆€銆€鏍规摎(j霉)脳脳甯傚缓瑷�(sh猫)鍜屾埧绠￠儴闁€鎻愪緵鐨勮硣鏂�锛屽競鍗€(q奴)鎴垮眿鍑虹杌婄稉(j墨ng)鐕熺董淇不鐐烘埧灞嬮噸缃児鏍肩殑2%

銆€銆€鍗筹細

銆€銆€鎴垮眿鍑虹缍�(j墨ng)鐕熺董淇不=鎴垮眿閲嶇疆鍍姑�2%=2914.50脳700脳75%脳2%=40803鍏�

鏇村鍦熷湴浼板児甯俊鎭珛闂�(gu膩n)娉�: 鍦熷湴浼板児甯牷閬�   鍦熷湴浼板児甯珫澹�

?2009骞村湡鍦颁及鍍瑰斧鑰冭│鏅傞枔锛�9鏈�19銆�20鏃�
?鐠�(hu谩n)鐞冪恫(w菐ng)鏍�2009鏂扮増鍦熷湴浼板児甯恫(w菐ng)绲�(lu貌)杓斿皫(d菐o)鎷涚敓绨＄珷
?鐝�(xi脿n)鍦ㄥ牨鍚�09骞村湡鍦颁及鍍瑰斧鑰佸斧杓斿皫(d菐o)锛屽彲鐛茶磮08,07骞磋绋�锛�
?銆�2008骞村叏鍦嬪湡鍦颁及鍍瑰斧璩囨牸鑰冭│澶х侗銆嬭В璁€
?09骞磋绋嬬敱鑰佸斧榛戞暚绁ャ€佷换娴╂槑銆佸嫉瀹堥嫆鑱�(li谩n)鍚堜富璎�.

銆€銆€鈶繚闅不锛�

銆€銆€鏍规摎(j霉)瑾�(di脿o)鏌�锛屽競鍗€(q奴)鎴垮眿淇濋毆璨荤偤鎴垮眿鐝�(xi脿n)鍊肩殑2鈥帮紝鍗筹細

銆€銆€鎴垮眿骞翠繚闅不=鎴垮眿鐝�(xi脿n)鍊济�2鈥�=2914.50脳700脳75%脳2鈥�=3060鍏�

銆€?銆佽妸璇捐徑鏆惧彑f椤嶏細

銆€銆€鎴垮眿骞存姌鑸婇=鎴垮眿閲嶇疆鍍姑�1/鑰愮敤骞撮檺=2914.50脳700脳1/60=34002.50鍏�

銆€?銆佽憫楗ㄩp澶憋細

銆€銆€鏍规摎(j霉)瑾�(di脿o)鏌�锛屾埧灞嬪嚭绉熺閲戞悕澶变竴鑸偤鍗婃湀绉熼噾锛屽嵆锛�

銆€銆€绉熼噾鎼嶅け=564317.15梅12梅2=23513.21鍏�

銆€銆€骞寸附璨荤敤=鈶�+鈶�+鈶�+鈶�+鈶�=118308.22鍏�

銆€銆€(5)鎴垮湴骞寸磾鏀剁泭锛�

銆€銆€鎴垮湴骞寸磾鏀剁泭=鎴垮湴骞村嚭绉熺附鏀剁泭-鎴垮湴骞村嚭绉熺附璨荤敤

銆€銆€=564317.15-118308.22=446008.93鍏�

銆€銆€(6)纰哄畾缍滃悎閭勫師鐜囷細

銆€銆€閲囩敤鏀剁泭鎺掑簭鎻掑叆娉曠⒑瀹氱稖鍚堥倓鍘熺巼鐐�10%銆�

銆€銆€(7)瑷堢畻绺芥〒鍍癸細

銆€銆€P=a/r脳[1-1/(1+r)n]=446008.93/10%脳[1-1/(1+10%)45]=4398900.39鍏�

銆€銆€(8)鎴垮眿鐝�(xi脿n)鍊�

銆€銆€鎴垮眿鐝�(xi脿n)鍊�=鎴垮眿閲嶇疆鍍姑楁垚鏂扮巼=2914.50脳700脳75%=1530112鍏�

銆€銆€(9)绺藉湴鍍�

銆€銆€绺藉湴鍍�=绺芥〒鍍�-鎴垮眿鐝�(xi脿n)鍊�=4398900.39-1530112=2868788.39鍏�2.甯傚牬姣旇純娉�

銆€銆€(1)閬告搰鎴垮湴鍑哄敭瀵︿緥锛�

銆€銆€浼板児浜哄摗灏嶆敹闆嗙殑澶氬畻浜ゆ槗瀵︿緥閫茶姣旇純鍒嗘瀽鍚�锛岄伕鎿囦簡涓€瀹椾氦鏄撳渚嬩綔鐐烘瘮杓冨渚�锛屽熀鏈儏娉佽涓嬭〃锛�

銆€銆€鍩烘湰鎯呮硜 浼板児灏嶈薄 瀵︿緥A 瀵︿緥B 瀵︿緥C

銆€銆€浜ゆ槗鏂瑰紡 璨疯常 璨疯常 璨疯常 璨疯常

銆€銆€浜ゆ槗鏅傞枔 1999骞�12鏈� 1999骞�3鏈� 1998骞�9鏈� 1999骞�12鏈�

銆€銆€浜ゆ槗鍍规牸(钀厓) 310 260 275

銆€銆€浜ゆ槗鎯呮硜 姝ｅ父 姝ｅ父 姝ｅ父 姝ｅ父

銆€銆€鍦熷湴浣跨敤骞存湡 40骞� 40骞� 40骞� 40骞�

銆€銆€鍦熷湴鐢ㄩ€� 鍟嗘キ(y猫) 鍟嗘キ(y猫) 鍟嗘キ(y猫) 鍟嗘キ(y猫)

銆€銆€鐢ㄥ湴闈㈢⿳(鈹�) 651.67 496 385 442

銆€銆€瀹圭⿳鐜� 4.90 4.75 4.80 4.90

銆€銆€寤虹瓚闈㈢⿳(鈹�) 2914.5 2356 1848 2187.9

銆€銆€閲嶇疆鍠児(鍏�/鈹�) 680 580 600 580

銆€銆€鎴愭柊鐜� 75 80 75 70

銆€銆€(2)鎴垮眿鍗犲湴鍦板児瑷堢畻

銆€?銆佷繙璇捐帬F(xi脿n)鍊艰▓绠楋細

銆€銆€鎴垮眿鐝�(xi脿n)鍊�=鎴垮眿閲嶇疆鍍姑楁垚鏂扮巼

銆€銆€瀵︿緥A鎴垮眿鐝�(xi脿n)鍊�=580脳2356脳80%=1093184鍏�

銆€銆€瀵︿緥B鎴垮眿鐝�(xi脿n)鍊�=600脳1848脳75%=831600鍏�

銆€銆€瀵︿緥C鎴垮眿鐝�(xi脿n)鍊�=580脳2187.90脳70%=888287.40鍏�

銆€?銆佽动宓楊悶璨巖瑷堢畻锛�

銆€銆€鎿�(j霉)瑾�(di脿o)鏌�锛屾埧灞嬭卜璩ｄ腑锛岃常鏂规噳(y墨ng)鏀粯鐨勭▍璨荤偤姝ｅ父浜ゆ槗鍍圭殑8.5%锛屽墖;

銆€銆€鍠綅鍦板児=(鎴垮眿浜ゆ槗鎵€-鎴垮眿鐝�(xi脿n)鍊�-璩ｆ柟鎳�(y墨ng)鏀粯鐨勭▍璨�)/鎴垮眿鐢ㄥ湴闈㈢⿳

銆€銆€瀵︿緥A鍠綅闈㈢⿳鍦板児=(3100000-1093184-3100000脳8.5%)/496

銆€銆€=3514.75鍏�/骞虫柟绫�

銆€銆€瀵︿緥B鍠綅闈㈢⿳鍦板児=(2600000-831600-2600000脳8.5%)/385

銆€銆€=4019.22鍏�/骞虫柟绫�

銆€銆€瀵︿緥C鍠綅闈㈢⿳鍦板児=(2750000-888287.40-2750000脳8.5%)/442

銆€銆€=3683.17鍏�/骞虫柟绫�