銆€銆€绗笁绡€(ji茅) 璀夊埜鎶曡硣鐨勬敹鐩婅垏棰ㄩ毆

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€妲嬫垚锛氳偂鎭�銆佽硣鏈埄寰楀拰鍏⿳閲戣綁澧炶偂鏈�

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�銆傝嫢鍏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犵櫦(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＄敘鑲℃伅

銆€銆€璨＄敘鑲℃伅 - 鍏徃鐢ㄧ従(xi脿n)閲戜互澶栫殑鍏朵粬璨＄敘鍚戣偂鏉卞垎娲捐偂鎭紝甯歌鐨勬湁鍏朵粬鍏徃鎴栧瓙鍏徃鐨勮偂绁ㄣ€佸偟鍒告垨鑰呭鐗�

銆€銆€(4)璨犲偟鑲℃伅

銆€銆€璨犲偟鑲℃伅锛氱敤鍌靛埜鎴栬€呮噳浠樼エ鎿氫綔鐐鸿偂鎭垎娲剧郸鑲℃澅銆傞€欏線寰€鏄洜鐐哄叕鍙稿凡缍撳甯冪櫦(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 - 缍撶嚐閻佃矾銆佹腐鍙ｇ瓑妤�(y猫)鍕欑殑鍏徃锛岀敱浜庡缓瑷懆鏈熼暦锛屽湪鐭湡鍏т笉鍙兘鐩堝埄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槸涓€绋矤鍌靛垎閰�

銆€銆€2銆佽硣鏈埄寰�

銆€銆€3銆佸叕绌嶉噾杞夊鑲℃湰

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�锛岃▓绠楄偂鍒╂敹鐩婄巼锛�

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囥€�

銆€銆€(3)鑲′唤璁婂嫊鍚庢寔鏈夋湡鏀剁泭鐜囷細{(瑾挎暣鍚庣殑璩囨湰鍒╁緱鎴栨悕澶卞姞涓婅鏁村悗鐨勭従(xi脿n)閲戣偂鎭�)/瑾挎暣鍚庣殑璩艰卜鍍规牸}*100%

銆€銆€(浜�)鍌靛埜鐨勬敹鐩� 鏀剁泭鍖呮嫭锛氬埄鎭敹鍏�銆佽硣鏈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€?銆佽哎鑻偖鎵惧獩?- 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€呭湪瑾嶈臣鍌靛埜鍚庡埌鏈熸豢鍙嵅寰楃殑鐩存帴鏀剁泭鐜囩偤锛�

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 鍏冮潰椤嶃€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�锛屾寔鏈夋湡鏀剁泭鐜囷細

銆€銆€100* ( 1+12%*3 ) -97=39

銆€銆€39/3/97*100%=13.40%

銆€銆€鈶ｆ寔鏈夋湡鏀剁泭鐜囷細璨峰叆鍌靛埜鎸佹湁涓€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垨杞夎畵鐨勬儏褰�銆�

銆€銆€鑸変緥锛� 1000 鍏冮潰椤嶃€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 鍏冪殑鍍规牸杞夎畵锛屽墖鎸佹湁鏈熸敹鐩婄巼鐐猴細

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璁撱€�

銆€銆€鍘熷洜锛氳綁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�锛岀エ闈㈠埄鐜� 10% 锛岃卜鍏ュ児鐐� 1035 鍏�锛屽埌绗笁骞存湯浠� 1295 鍏冪殑鍍规牸杞夎畵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€鈶犲埌鏈熸敹鐩婄巼

銆€?銆佽瘮閽熻璋戞壘濯�?/P>

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)琛屽児鏍硷紝鍐嶈▓绠楁敹鐩婄巼

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�锛屽洜鐐烘姇璩囪€呯殑鎶曡硣鎴愭湰浣庝簬鍌靛埜闈㈠€笺€�

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%

銆€銆€(鑻ユ姌鎵ｇ偤 6% 锛屽墖鐩告噳鐨勮常鍑哄児鐐� 985 鍏冿紝鏀剁泭鐜囩偤锛� 15/985*365/60*100%=9.26%

銆€銆€(涓�)绲勫悎鏀剁泭鐜�

銆€銆€YP =鈭慩iYi(i=1---n)

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