璀夊埜鍩虹(ch菙)鐭ヨ瓨瑾插爞绛嗚:绗叚绔�(5)


銆€銆€绗笁绡€(ji茅) 璀夊埜鎶曡硣鐨勬敹鐩婅垏棰�(f膿ng)闅�
銆€銆€涓€銆佽瓑鍒告姇璩囨敹鐩�
銆€銆€(涓€)鑲$エ鏀剁泭
銆€銆€瀹氱京 : 鎶曡硣鑰呭緸璩煎叆鑲$エ闁嬪鍒板嚭鍞偂绁ㄧ偤姝㈡暣鍊嬫寔鏈夎偂绁ㄦ湡闁撶殑鏀跺叆銆�
銆€銆€妲�(g貌u)鎴愶細鑲℃伅銆佽硣鏈埄寰楀拰鍏⿳閲戣綁(zhu菐n)澧炶偂鏈�
銆€銆€鍏徃鏀跺叆娴佺殑鏀嚭闋嗗簭锛氱嚐妤�(y猫)鏀跺叆 - 鎴愭湰鍜岃不鐢� - 鍎熼倓鍌靛嫏(w霉)鍌垫伅 - 绻崇磵绋呴噾 = 绋呭悗鍒╂饯 - 娉曞畾鍏⿳閲� - 鍏泭閲� - 鍎�(y艒u)鍏堣偂鎭� = 鏅€氳偂鏉辩殑鑲℃伅
銆€銆€1銆佽偂鎭�
銆€銆€(1)鐝�(xi脿n)閲戣偂鎭� 锛氫互璨ㄥ梗褰㈠紡鏀粯鑲℃伅鍜岀磪鍒�锛屾槸鏈€鍩烘湰鐨勮偂鎭舰寮忋€傝嫢鍏徃鏈夊墿浣欑泩鍒�锛岀櫦(f膩)鏀剧郸鏅€氳偂鏉辫偂鎭暩(sh霉)閲忕殑澶氬皯鐢辫懀浜嬫渻姹哄畾銆� 鐧�(f膩)鏀剧従(xi脿n)閲戣偂鎭皪鎶曡硣鑰呭拰鍏徃鍚勬湁鎰忕京(鎶曡硣鑰呮敞閲嶇煭鏈熷埄鐩�锛屽叕鍙告敞閲嶉暦閬�(yu菐n)鐧�(f膩)灞�锛屼篃瑕佽€冩叜甯傚牬褰遍熆)
銆€銆€(2)鑲$エ鑲℃伅锛氫互鑲$エ鐨勬柟寮忔淳鐧�(f膩)鐨勮偂鎭�
銆€銆€(3)璨$敘(ch菐n)鑲℃伅
銆€銆€璨$敘(ch菐n)鑲℃伅 - 鍏徃鐢ㄧ従(xi脿n)閲戜互澶栫殑鍏朵粬璨$敘(ch菐n)鍚戣偂鏉卞垎娲捐偂鎭�锛屽父瑕嬬殑鏈夊叾浠栧叕鍙告垨瀛愬叕鍙哥殑鑲$エ銆佸偟鍒告垨鑰呭鐗�
銆€銆€(4)璨�(f霉)鍌佃偂鎭�
銆€銆€璨�(f霉)鍌佃偂鎭細鐢ㄥ偟鍒告垨鑰呮噳(y墨ng)浠樼エ鎿�(j霉)浣滅偤鑲℃伅鍒嗘淳绲﹁偂鏉便€傞€欏線寰€鏄洜鐐哄叕鍙稿凡缍�(j墨ng)瀹e竷鐧�(f膩)鏀捐偂鎭絾鍙堥潰鑷ㄧ従(xi脿n)閲戜笉瓒抽洠浠ユ敮浠樼殑鎯呮硜鎵嶉噰鍙栫殑鏂规硶
銆€銆€(5)寤烘キ(y猫)鑲℃伅
銆€銆€寤烘キ(y猫)鑲℃伅 - 缍�(j墨ng)鐕熼惖璺�銆佹腐鍙g瓑妤�(y猫)鍕�(w霉)鐨勫叕鍙革紝鐢变簬寤鸿ō(sh猫)鍛ㄦ湡闀�锛屽湪鐭湡鍏�(n猫i)涓嶅彲鑳界泩鍒�锛屼絾鐐轰簡绫岄泦璩囬噾锛屽湪鍏徃绔犵▼瑕�(gu墨)瀹氬苟鐛插緱鎵规簴(zh菙n)鍚庯紝鍙互灏囦竴閮ㄥ垎鑲℃湰閭勭郸鑲℃澅浣滅偤鑲℃伅銆傚缓妤�(y猫)鑲℃伅涓嶅悓浜庡叾浠栬偂鎭�锛屽畠涓嶆槸渚嗚嚜浜庡叕鍙哥殑鐩堝埄锛岃€屾槸灏嶆湭渚嗙泩鍒╃殑鍒嗛厤锛屽璩�(zh矛)鏄竴绋矤(f霉)鍌靛垎閰�
銆€銆€2銆佽硣鏈埄寰�
銆€銆€3銆佸叕绌嶉噾杞�(zhu菐n)澧炶偂鏈�
銆€銆€4銆佽偂绁ㄦ敹鐩婄巼
銆€銆€(1)鑲″埄鏀剁泭鐜囩殑瑷堢畻
銆€銆€瀹氱京锛氬叕鍙哥櫦(f膩)鏀剧殑鐝�(xi脿n)閲戣偂鎭垏鑲$エ鐨勫競鍫村児鏍间箣闁撶殑姣斾緥
銆€銆€鎰忕京锛氳▓绠楀闅涚嵅寰楃殑鑲″埄鎴栭爯(y霉)娓偂鍒╂敹鐩�
銆€銆€鑸変緥锛氫互姣忚偂 20 鍏冭卜鍏ユ煇鍏徃鑲$エ锛屾寔鏈� 1 骞寸嵅寰楃従(xi脿n)閲戣偂鎭� 1.80 鍏冿紝瑷堢畻鑲″埄鏀剁泭鐜囷細
銆€銆€鑲$エ鏀剁泭鐜� =1.80/20*100%=9%
銆€銆€(2)鎸佹湁鏈熸敹鐩婄巼锛氭寚鎸佹湁鏈熷収(n猫i)鑲℃伅鏀跺叆鑸囪卜璩e樊鍍瑰崰鑲$エ璨峰叆鍍规牸鐨勬瘮鐜�銆�
銆€銆€(3)鑲′唤璁婂嫊鍚庢寔鏈夋湡鏀剁泭鐜囷細{(瑾�(di脿o)鏁村悗鐨勮硣鏈埄寰楁垨鎼嶅け鍔犱笂瑾�(di脿o)鏁村悗鐨勭従(xi脿n)閲戣偂鎭�)/瑾�(di脿o)鏁村悗鐨勮臣璨峰児鏍紏*100%
銆€銆€(浜�)鍌靛埜鐨勬敹鐩� 鏀剁泭鍖呮嫭锛氬埄鎭敹鍏ャ€佽硣鏈埄寰楀拰鍐嶆姇璩囨敹鐩�
銆€銆€1銆佸埄鎭敹鍏ラ櫎浜嗘诞鍕曞埄鐜囧偟鍒稿拰淇濆€艰璨煎偟鍒稿锛屽埄鎭巼涓€鑸浐瀹� ;鍒╂伅鏀粯鏂瑰紡锛氱櫦(f膩)琛屼汉鍦ㄥ偟鍒哥殑鏈夋晥鏈熷収(n猫i)濡備綍鎴栬€呭垎骞炬鏀粯鍒╂伅锛屼竴鑸垎鐐轰竴娆℃€т粯鎭拰鍒嗘湡浠樻伅
銆€銆€鍌靛埜鍒╂伅鏀粯鏂瑰紡
銆€銆€涓€娆℃€т粯鎭殑鏂瑰紡鏈夛細鍠埄浠樻伅銆佸京(f霉)鍒╀粯鎭拰璨肩従(xi脿n)浠樻伅涓夌ó鏂瑰紡
銆€銆€鍒嗘湡浠樻伅鍌靛埜 - 闄勬伅鍌靛埜 - 鎭エ鍌靛埜锛屾槸鍦ㄥ偟鍒稿埌鏈熶互鍓嶆寜绱勫畾鐨勬棩鏈熷垎娆℃寜绁ㄩ潰鍒╃巼鏀粯鍒╂伅锛屽埌鏈熷啀鍎熼倓鍌靛埜鏈噾銆備粯鎭彲浠ユ寜鍗婂勾銆佸勾鎴栦竴瀛e害绛夊绋柟寮�
銆€銆€2銆佽硣鏈埄寰�锛岃卜璩e樊鍍�
銆€銆€3銆佸啀鎶曡硣鏀剁泭鐜�
銆€銆€4銆佸偟鍒告敹鐩婄巼
銆€銆€(1)浠樻伅鍌靛埜鐨勬敹鐩婄巼
銆€銆€鈶犵エ闈㈡敹鐩婄巼 - 鍚嶇京鏀剁泭鐜囷細鍌靛埜骞村埄鎭� / 鍌靛埜闈㈤ *100%
銆€銆€绁ㄩ潰鏀剁泭鐜�
銆€銆€瑷堢畻锛氭敹鐩婄巼 = 鍌靛埜鐨勫勾鏀剁泭 / 鍌靛埜鐨勭エ闈㈤潰椤�
銆€銆€閬╃敤鑼冨湇锛氭寔鏈夎€呭緸鐧�(f膩)琛屾檪璨峰叆鎸佹湁鍒板偟鍒稿埌鏈�锛屼笖鍌靛埜鎸夐潰椤嶉倓鏈殑鎯呭舰銆�
銆€銆€缂洪粸锛氫笉鍙嶆槧鍌靛埜鐨勮卜鍏ュ児鏍�锛屼笉鍙嶆槧鍌靛埜涓€斾氦鏄撶殑鎯呮硜
銆€銆€鈶$洿鎺ユ敹鐩婄巼 - 鏈湡鏀剁泭鐜囷細鍌靛埜鐨勫勾鍒╂伅鏀跺叆鑸囪卜鍏ュ偟鍒哥殑瀵﹂殯鍍规牸姣旂巼銆�
銆€銆€鍌靛埜鐨勭洿鎺ユ敹鐩婄巼
銆€銆€瑷堢畻锛氭敹鐩婄巼 = 骞存敹鐩� / 璨峰叆鍍� 鐗归粸锛氬弽鏄犳姇璩囪€呮姇璩囩殑鎴愭湰鏀剁泭锛屼笉鍙嶆槧璩囨湰鍒╁緱銆�
銆€銆€鑸変緥锛氬偟鍒哥殑闈㈤鐐� 1000 鍏冿紝 5 骞存湡锛岀エ闈㈠埄鐜囩偤 10% 锛岀従(xi脿n)浠� 950 鍏冪殑鐧�(f膩)琛屽児鍏枊鐧�(f膩)琛�锛屾姇璩囪€呭湪瑾�(r猫n)璩煎偟鍒稿悗鍒版湡婊垮彲鐛插緱鐨勭洿鎺ユ敹鐩婄巼鐐猴細
銆€銆€1000*10%/950*100%=10.53%
銆€?銆侀劊鐙¤皯鎵惧獩鍓╁悎鈶电湴願诡嚜鐙¤皯鎵惧獩灞庨傅娣姕鈧湰浠樻伅鍌靛埜鍒版湡鏀剁泭鐜�
銆€銆€鎭エ鍌靛埜鐨勫埌鏈熸敹鐩婄巼
銆€銆€閬╃敤锛氬緸璨峰叆鏈熷埌鍌靛埜鏈熸豢銆�
銆€銆€瑷堢畻锛�(鍌靛埜骞村埄鎭� + 鎸佹湁鏈熸瘡骞寸殑璩囨湰鍒╁緱) / 璨峰叆鍍�
銆€銆€鑸変緥锛� 1000 鍏冮潰椤�銆佹湡闄� 5 骞达紝绁ㄩ潰鍒╃巼 10% 锛岃卜鍏ュ児鐐� 950 鍏�锛屽埌鏈熸敹鐩婄巼鐐�
銆€銆€[1000*10%+ ( 1000-950 ) /5]/950 =11.58%
銆€銆€涓€娆¢倓鏈粯鎭偟鍒稿埌鏈熸敹鐩婄巼
銆€銆€瑷堢畻锛氬偟鍒哥殑鏈伅鍜� - 鍌靛埜鐨勮卜鍏ュ児 = 鍌靛埜鐨勫埄寰�
銆€銆€鏀剁泭鐜� = 璩囨湰鍒╁緱 / 鍌靛埜鏈熼檺 / 璨峰叆鍍�
銆€銆€鑸変緥锛氶潰鍊� 100 鍏�锛屾湡闄� 3 骞达紝绁ㄩ潰鍒╃巼 12% 锛岀櫦(f膩)琛屽児 97 鍏冿紝鎸佹湁鏈熸敹鐩婄巼锛�
銆€銆€100* ( 1+12%*3 ) -97=39
銆€銆€39/3/97*100%=13.40%
銆€?銆佽壒閽熻璋戞壘濯涘墿鍢縄鍏ュ偟鍒告寔鏈変竴娈垫檪闁�锛屽張鍦ㄥ偟鍒稿埌鏈熶箣鍓嶅嚭鍞€屽緱鍒扮殑鏀剁泭鐜�锛屽寘鎷寔鏈夋湡鐨勫埄鎭敹鍏ュ拰璩囨湰鍒╁緱銆傚垎鎴愬叐绋儏娉侊細鎭エ鍌靛埜鎸佹湁鏈熸敹鐩婄巼鍜屼竴娆℃€ч倓鏈粯鎭偟鍒稿埄鎭巼銆�
銆€銆€鎭エ鍌靛埜鎸佹湁鏈熸敹鐩婄巼
銆€銆€瑷堢畻 锛�(鍌靛埜鐨勫勾鍒╂伅 + 鎸佹湁鏈熷钩鍧囨瘡骞寸殑璩囨湰鍒╁緱)) / 鍌靛埜璨峰叆鍍规牸 *100%
銆€銆€鍦ㄥ偟鍒告湡婊夸箣鍓嶅嚭鍞垨杞�(zhu菐n)璁撶殑鎯呭舰銆�
銆€銆€鑸変緥锛� 1000 鍏冮潰椤�銆佹湡闄� 5 骞�锛岀エ闈㈠埄鐜� 10% 锛岃卜鍏ュ児鐐� 950 鍏�锛屽埌绗笁骞存湯浠� 995 鍏冪殑鍍规牸杞�(zhu菐n)璁擄紝鍓囨寔鏈夋湡鏀剁泭鐜囩偤锛�
銆€銆€[1000*10%+ ( 995-950 ) /3]/950=12.11%
銆€銆€涓€娆¢倓鏈粯鎭偟鍒告敹鐩婄巼
銆€銆€瑷堢畻 : 骞冲潎姣忓勾璩囨湰鍒╁緱 / 鍌靛埜璨峰叆鍍规牸
銆€銆€閬╃敤 : 涓€娆¢倓鏈粯鎭殑鍌靛埜锛屼腑閫旇綁(zhu菐n)璁�銆�
銆€銆€鍘熷洜锛氳綁(zhu菐n)璁撳児鏍间腑鍖呭惈浜嗘寔鏈夋湡鐨勫埄鎭敹鍏�
銆€銆€鑸変緥锛� 5 骞存湡 1000 鍏冮潰椤嶏紝绁ㄩ潰鍒╃巼 10% 锛岃卜鍏ュ児鐐� 1035 鍏冿紝鍒扮涓夊勾鏈互 1295 鍏冪殑鍍规牸杞�(zhu菐n)璁�锛屽墖鎸佹湁鏈熸敹鐩婄巼鐐�
銆€銆€( 1295-1035 ) /3/1035=8.37%
銆€?銆佽懗H鍥炴敹鐩婄巼锛�
銆€銆€(2)鐒℃伅绁ㄥ偟鍒哥殑鏀剁泭鐜�
銆€?銆佷繗鐙¤皯鎵惧獩?/P>
銆€銆€鈶℃寔鏈夋湡鏀剁泭鐜�
銆€銆€(3)璨肩従(xi脿n)鍌靛埜鐨勬敹鐩婄巼
銆€?銆佸剫N鐝�(xi脿n)鍌靛埜鍒版湡鏀剁泭鐜� 锛氳布鐝�(xi脿n)鍌靛埜鐧�(f膩)琛屽叕甯冮潰椤嶅拰璨肩従(xi脿n)鐜� 锛岃▓绠楁敹鐩婄巼棣栧厛瑷堢畻鐧�(f膩)琛屽児鏍�锛屽啀瑷堢畻鏀剁泭鐜�
銆€銆€鐧�(f膩)琛屽児鏍� = 鍌靛埜闈㈠€� * ( 1- 鍌靛埜鐧�(f膩)琛屾湡璨肩従(xi脿n)鐜�)
銆€銆€鏀剁泭鐜� = 璨肩従(xi脿n)椤� / 鐧�(f膩)琛屽児鏍� *365/ 鎸佹湁鏈熼檺
銆€銆€鑸変緥锛氬偟鍒搁潰鍊� 1000 鍏�锛岃布鐝�(xi脿n)鐜� 8% 锛屾湡闄愮偤 150 澶�銆�
銆€銆€鐧�(f膩)琛屽児鏍硷細 1000* ( 1-8%*150/360 ) =966.67 鍏�
銆€銆€鍒版湡鏀剁泭鐜囷細 ( 1000-966.67 ) /966.67*365/150=8.39% 瑷堢畻鍑虹殑鍒版湡鏀剁泭鐜囪楂樹簬璨肩従(xi脿n)鐜囷紝鍥犵偤鎶曡硣鑰呯殑鎶曡硣鎴愭湰浣庝簬鍌靛埜闈㈠€�銆�
銆€?銆佽矮N鐝�(xi脿n)鍌靛埜鎸佹湁鏈熸敹鐩婄巼
銆€銆€瑷堢畻鍏紡锛氭寔鏈夋湡璩囨湰鍒╁緱 / 璨峰叆鍍� *365/ 鎸佹湁鏈熼檺 *100%
銆€銆€鑸変緥锛氬墠涓€渚嬪瓙鍦ㄧ櫦(f膩)琛� 60 澶╁悗浠ラ潰椤� 9% ( 6% )鐨勬姌鎵e嚭鍞�锛屽墖鍌靛埜鎸佹湁鏈熸敹鐩婄巼鐨勮▓绠楃偤锛�
銆€銆€璩e嚭鍍癸細 1000* ( 1-9%*90/360 ) =977.5 鍏�
銆€銆€鏀剁泭鐜囷細 22.5/977.5*365/60*100%= 14%
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