銆€銆€绗笁閮ㄥ垎銆€銆€鍦熷湴浼板児(ji脿)

銆€銆€涓€銆佷及鍍�(ji脿)鍘熷墖

銆€銆€1銆佹渶鏈夋晥浣跨敤鍘熷墖銆€(鐣�)

銆€銆€2銆佽并鐛�(xi脿n)鍘熷墖銆€(鐣�)

銆€銆€3銆佽畩鍕�(d貌ng)鍘熷墖銆€(鐣�)

銆€銆€4銆佸悎娉曞師鍓囥€€(鐣�)浜�銆佷及鍍�(ji脿)鏂规硶鑸囦及鍍�(ji脿)閬庣▼

銆€銆€(涓€) 浼板児(ji脿)鏂规硶鐨勯伕鎿�

銆€銆€浼板児(ji脿)浜哄摗閫氶亷鐝�(xi脿n)鍫存煡鍕�锛屽湪瑾�(r猫n)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�(ji脿)鍘熷墖锛岀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(ji脿)銆�

銆€銆€(浜�) 浼板児(ji脿)閬庣▼

銆€銆€1銆佹敹鐩婇倓鍘熸硶

銆€銆€(1)瑷�(j矛)绠椾及鍍�(ji脿)灏嶈薄绺芥〒鍍�(ji脿)锛�

銆€銆€瑷�(j矛)绠楀叕寮忕偤锛歅=a/r脳[1-1/(1+r)n]

銆€銆€鍏朵腑锛歅鐐虹附妯撳児(ji脿)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(ji脿)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�銆傚缓绛戠墿鐨勯噸缃柈鍍�(ji脿)鐐�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(ji脿)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�(j铆)瑭曞畾妯�(bi膩o)婧�(zh菙n)銆�锛岀⒑瀹氭湰娆′及鍍�(ji脿)灏嶈薄鍦颁笂寤虹瓚鐗╀簬浼板児(ji脿)鏈熸棩鐐哄熀鏈畬濂芥埧锛屾垚鏂扮巼鐐�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(sh铆)渚嬶細

銆€銆€鏍规摎(j霉)鏀堕泦鐨勫競鍫磋硣鏂欓€�(j矛n)琛岀閬�锛岄伕鍙栦互涓嬩笁鍊�(g猫)鎴垮湴鍑虹瀵�(sh铆)渚嬶紝瑭宠銆婃埧鍦板嚭绉熸瘮杓冨(sh铆)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▓(j矛)绠楀強纰哄畾

銆€銆€姣旀簴(zh菙n)鍍�(ji脿)鏍糀=243.60鍏�/骞虫柟绫�

銆€銆€姣旀簴(zh菙n)鍍�(ji脿)鏍糂=233.40鍏�/骞虫柟绫�

銆€銆€姣旀簴(zh菙n)鍍�(ji脿)鏍糃=249.09鍏�/骞虫柟绫�

銆€銆€鍙栨瘮婧�(zh菙n)鍍�(ji脿)鏍糀銆佹瘮婧�(zh菙n)鍍�(ji脿)鏍糂銆佹瘮婧�(zh菙n)鍍�(ji脿)鏍糃鐨勭畻琛�(sh霉)骞冲潎鏁�(sh霉)浣滅偤浼板児(ji脿)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�(j矛)绠楁埧鍦扮附鏀剁泭锛�

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

銆€銆€(4)瑷�(j矛)绠楀勾绺借不(f猫i)鐢�

銆€?銆佷繜鑺剧ⅲM(f猫i)锛�

銆€銆€鏍规摎(j霉)瑾�(di脿o)鏌ヤ簡瑙�锛岀暥(d膩ng)?sh霉)鑳よ鑾╅矌鐛炬厱?j墨ng)鐕熺鐞嗚不(f猫i)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(f猫i)=鎴垮湴骞寸閲懨�3%=564317.15脳3%=16929.51鍏�

銆€?銆佽S淇不(f猫i)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(f猫i)鐐烘埧灞嬮噸缃児(ji脿)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(f猫i)=鎴垮眿閲嶇疆鍍�(ji脿)脳2%=2914.50脳700脳75%脳2%=40803鍏�

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

?2009骞村湡鍦颁及鍍�(ji脿)甯€冭│鏅�(sh铆)闁擄細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(ji脿)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(b脿o)鍚�09骞村湡鍦颁及鍍�(ji脿)甯€佸斧杓斿皫(d菐o)锛屽彲鐛茶磮(z猫ng)08,07骞磋绋�锛�
?銆�2008骞村叏鍦嬪湡鍦颁及鍍�(ji脿)甯硣鏍艰€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�(xi菐n)璨�(f猫i)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(xi菐n)璨�(f猫i)鐐烘埧灞嬬従(xi脿n)鍊肩殑2鈥帮紝鍗筹細

銆€銆€鎴垮眿骞翠繚闅�(xi菐n)璨�(f猫i)=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�(ji脿)脳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�(f猫i)鐢�=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�(f猫i)鐢�

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�(j矛)绠楃附妯撳児(ji脿)锛�

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�(ji脿)脳鎴愭柊鐜�=2914.50脳700脳75%=1530112鍏�

銆€銆€(9)绺藉湴鍍�(ji脿)

銆€銆€绺藉湴鍍�(ji脿)=绺芥〒鍍�(ji脿)-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�(sh铆)渚嬶細

銆€銆€浼板児(ji脿)浜哄摗灏嶆敹闆嗙殑澶氬畻浜ゆ槗瀵�(sh铆)渚嬮€�(j矛n)琛屾瘮杓冨垎鏋愬悗锛岄伕鎿囦簡涓€瀹椾氦鏄撳(sh铆)渚嬩綔鐐烘瘮杓冨(sh铆)渚�锛屽熀鏈儏娉佽涓嬭〃锛�

銆€銆€鍩烘湰鎯呮硜 浼板児(ji脿)灏嶈薄 瀵�(sh铆)渚婣 瀵�(sh铆)渚婤 瀵�(sh铆)渚婥

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�(sh铆)闁� 1999骞�12鏈� 1999骞�3鏈� 1998骞�9鏈� 1999骞�12鏈�

銆€銆€浜ゆ槗鍍�(ji脿)鏍�(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(ji脿)(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(ji脿)瑷�(j矛)绠�

銆€?銆佷繙璇捐帬F(xi脿n)鍊艰▓(j矛)绠楋細

銆€銆€鎴垮眿鐝�(xi脿n)鍊�=鎴垮眿閲嶇疆鍍�(ji脿)脳鎴愭柊鐜�

銆€銆€瀵�(sh铆)渚婣鎴垮眿鐝�(xi脿n)鍊�=580脳2356脳80%=1093184鍏�

銆€銆€瀵�(sh铆)渚婤鎴垮眿鐝�(xi脿n)鍊�=600脳1848脳75%=831600鍏�

銆€銆€瀵�(sh铆)渚婥鎴垮眿鐝�(xi脿n)鍊�=580脳2187.90脳70%=888287.40鍏�

銆€銆€鈶″(sh铆)渚嬪湴鍍�(ji脿)瑷�(j矛)绠楋細

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�(f猫i)鐐烘甯镐氦鏄撳児(ji脿)鐨�8.5%锛屽墖;

銆€銆€鍠綅鍦板児(ji脿)=(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�(f猫i))/鎴垮眿鐢ㄥ湴闈㈢⿳

銆€銆€瀵�(sh铆)渚婣鍠綅闈㈢⿳鍦板児(ji脿)=(3100000-1093184-3100000脳8.5%)/496

銆€銆€=3514.75鍏�/骞虫柟绫�

銆€銆€瀵�(sh铆)渚婤鍠綅闈㈢⿳鍦板児(ji脿)=(2600000-831600-2600000脳8.5%)/385

銆€銆€=4019.22鍏�/骞虫柟绫�

銆€銆€瀵�(sh铆)渚婥鍠綅闈㈢⿳鍦板児(ji脿)=(2750000-888287.40-2750000脳8.5%)/442

銆€銆€=3683.17鍏�/骞虫柟绫�