2021鍜ㄨ宸ョ▼甯€冭│銆婃柟娉曞(sh铆)鍕�(w霉)銆嬪倷鑰冮锛�4锛�


1銆佹煇鍏徃寰炲湅澶栭€�(j矛n)鍙d竴濂楄ō(sh猫)鍌�锛岃ō(sh猫)鍌欑殑闆㈠哺鍍�(ji脿)鐐�500钀編鍏冿紝鍦嬪娴烽亱(y霉n)璨�(f猫i)鐜�5%锛屾捣涓婇亱(y霉n)杓镐繚闅�(xi菐n)璨�(f猫i)璨�(f猫i)鐜囩偤0.2%锛岄妧琛岃病(c谩i)鍕�(w霉)璨�(f猫i)璨�(f猫i)鐜囩偤0.14%锛岄棞(gu膩n)绋呯▍鐜囩偤10%銆傝▓(j矛)绠楄┎瑷�(sh猫)鍌欑殑閫�(j矛n)鍙i棞(gu膩n)绋�銆�(1缇庡厓=7鍏冧汉姘戝梗)
2銆佹煇寤鸿ō(sh猫)闋�(xi脿ng)鐩�锛岄渶瑕佸緛鐢ㄨ€曞湴200鐣濓紝瑭茶€曞湴琚緛鐢ㄥ墠3骞村钩鍧囨瘡鐣濆勾鐢�(ch菐n)鍊煎垎鍒ョ偤3000鍏�銆�2900鍏冨拰2800鍏�锛屽湡鍦拌(b菙)鍎熻不(f猫i)妯�(bi膩o)婧�(zh菙n)鐐哄墠3骞村钩鍧囧勾鐢�(ch菐n)鍊肩殑10鍊�锛屽墖鍦熷湴瑁�(b菙)鍎熻不(f猫i)鐐哄灏�?
3銆佹煇鐢熸厠(t脿i)杈�(n贸ng)妤�(y猫)闋�(xi脿ng)鐩渶寰佸湴500鐣濄€傚缓瑷�(sh猫)鎶曡硣妲�(g貌u)鎴愪腑锛屽缓绛戝伐绋嬭不(f猫i)500钀厓锛岃ō(sh猫)鍌欒臣缃不(f猫i)2800钀厓锛屽畨瑁濆伐绋嬭不(f猫i)300钀厓锛屽伐绋嬪缓瑷�(sh猫)鍏朵粬璨�(f猫i)鐢�1600钀厓銆傞爡(xi脿ng)鐩缓瑷�(sh猫)鏈�2骞�锛屽熀鏈爯(y霉)鍌欒不(f猫i)鐜囩偤10%銆傝┎闋�(xi脿ng)鐩殑鍩烘湰闋�(y霉)鍌欒不(f猫i)鎳�(y墨ng)鐐哄灏�?
4銆佹煇闋�(xi脿ng)鐩姇璩囧缓瑷�(sh猫)鏈熺偤3骞�锛岀涓€骞存姇璩囩偤2000钀厓锛屼笖姣忓勾浠�18%鐨勯€熷害澧為暦锛岄爯(y霉)瑷�(j矛)瑭查爡(xi脿ng)鐩勾鍧囨姇璩囧児(ji脿)鏍间笂婕茬巼鐐�7%锛屾眰寤鸿ō(sh猫)闋�(xi脿ng)鐩缓瑷�(sh猫)鏈熼枔婕插児(ji脿)闋�(y霉)鍌欒不(f猫i)銆�
5銆佸缓绛戝伐绋嬭不(f猫i)浼扮畻鏂规硶鏈夊摢浜�?
6銆佹煇鏂板缓闋�(xi脿ng)鐩缓瑷�(sh猫)鏈熺偤3骞达紝绗�1骞村勾鍒濆€熸500钀厓锛岀2骞村勾鍒濆€熸300钀厓锛岀3骞村勾鍒濆€熸200钀厓锛屽€熸骞村埄鐜囩偤10%锛屾瘡骞磋▓(j矛)鎭竴娆�锛屽缓瑷�(sh猫)鏈熷収(n猫i)涓嶆敮浠樺埄鎭�锛岃▓(j矛)绠楄┎闋�(xi脿ng)鐩殑寤鸿ō(sh猫)鏈熷埄鎭�銆�
7銆佹煇寤鸿ō(sh猫)闋�(xi脿ng)鐩�锛屽缓瑷�(sh猫)鏈熺偤鍏╁勾锛屽叾鍚戦妧琛岃哺娆�1000钀厓锛岃哺娆炬檪(sh铆)闁撳拰椤嶅害鐐虹涓€骞�400钀厓锛岀浜屽勾600钀厓锛屽悇骞村€熸鍧囧湪骞村収(n猫i)鍧囪 鐧�(f膩)鐢�锛岃哺娆惧勾鍒╃巼6%锛屾瘡骞磋▓(j矛)鎭竴娆�銆傚墖绶ㄥ埗瑭查爡(xi脿ng)鐩姇璩囦及绠楁檪(sh铆)锛屽缓瑷�(sh猫)鏈熷埄鎭噳(y墨ng)鐐哄灏戣惉鍏�?
8銆佹煇闋�(xi脿ng)鐩湪閬�(y霉n)鐕熸湡鐨勭3骞撮仈(d谩)鐢�(ch菐n)锛屽悇闋�(xi脿ng)缍�(j墨ng)鐕熸垚鏈殑鏁�(sh霉)鎿�(j霉)濡備笅锛氳┎骞寸殑澶栬臣鍘熸潗鏂欒不(f猫i)600钀厓锛屽璩肩噧鏂欒不(f猫i)100钀厓锛屽璩煎嫊鍔涜不(f猫i)150钀厓锛屽伐璩囧強绂忓埄璨�(f猫i)260钀厓锛屼慨鐞嗚不(f猫i)290钀厓锛屽叾浠栧埗閫犺不(f猫i)鐢�100钀厓锛屽叾浠栫嚐妤�(y猫)璨�(f猫i)鐢�3000钀厓锛屽叾浠栫鐞嗚不(f猫i)鐢�200钀厓锛屽湪鐢�(ch菐n)鍝佹渶浣庡懆杞�(zhu菐n)澶╂暩(sh霉)鐐�6澶�锛屽墖瑭插勾鍦ㄧ敘(ch菐n)鍝佹噳(y墨ng)鐐哄灏戙€�
9銆佹祦鍕曡硣閲戜及绠楁噳(y墨ng)娉ㄦ剰鍝簺鍟忛?
10銆佹祦鍕曡硣閲戜及绠楃殑鍏╃ó鏂规硶鏄粈涔�?
11銆侀爡(xi脿ng)鐩附鎶曡硣浼扮畻琛ㄤ腑寤鸿ō(sh猫)鎶曡硣鍖呭惈鍝簺鍏�(n猫i)瀹�?
12銆侀爡(xi脿ng)鐩附鎶曡硣浼扮畻琛ㄧ法鍒舵檪(sh铆)锛屽湪浠€涔堟儏娉佷笅绶ㄥ埗鍒嗗勾鎶曡硣瑷�(j矛)鍔冭〃?
13銆佹煇鎶€琛�(sh霉)鏂规鐨勬湡鍒濇姇璩囩偤1200钀厓锛屽缓瑷�(sh猫)鏈�1骞�锛岄亱(y霉n)鐕熸湡姣忓勾鐛插緱鍑堢従(xi脿n)閲戞祦鍏�300钀厓銆傝嫢闋�(xi脿ng)鐩殑瑷�(j矛)绠楁湡鐐�6骞�锛屽熀婧�(zh菙n)鏀剁泭鐜囩偤10%锛屽墖鍏惰病(c谩i)鍕�(w霉)鍑堢従(xi脿n)鍊兼槸澶氬皯钀厓銆�
鍙冭€冪瓟妗�
1銆併€愭纰虹瓟妗堛€� 閫�(j矛n)鍙hō(sh猫)鍌欓洟宀稿児(ji脿)=500×7=3500(钀厓)銆傚湅澶栭亱(y霉n)璨�(f猫i)=3500×5%=175(钀厓)銆傚湅澶栭亱(y霉n)杓镐繚闅�(xi菐n)璨�(f猫i)=(3500+175)×0.2%=7.35(钀厓)銆傞€�(j矛n)鍙i棞(gu膩n)绋�=(3500+175+7.35)×10%=368.24(钀厓)銆�
2銆併€愭纰虹瓟妗堛€� 鍦熷湴瑁�(b菙)鍎熻不(f猫i)=[(3000+2900+2800)/3]×200×10÷10000=580(钀厓)銆�
3銆併€愭纰虹瓟妗堛€� 鍩烘湰闋�(y霉)鍌欒不(f猫i)=(宸ョ▼璨�(f猫i)鐢�+宸ョ▼寤鸿ō(sh猫)鍏朵粬璨�(f猫i)鐢�)×鍩烘湰闋�(y霉)鍌欒不(f猫i)鐢�=(500+2800+300+1600)×10%=520(钀厓)銆�
4銆併€愭纰虹瓟妗堛€� 棣栧厛瑷�(j矛)绠楀嚭鍚勫勾鎶曡硣椤嶏細
I1=2000(钀厓)
I2=2000×(1+18%)=2360(钀厓)
I3=2000×(1+18%)2=2784.8(钀厓)
瑷�(j矛)绠楀悇骞寸殑婕插児(ji脿)闋�(y霉)鍌欒不(f猫i)锛�
绗竴骞存疾鍍�(ji脿)闋�(y霉)鍌欒不(f猫i)鐐猴細PF1=I1[(1+f)-1]=2000×0.07=140(钀厓)
绗簩骞存疾鍍�(ji脿)闋�(y霉)鍌欒不(f猫i)鐐猴細PF2=I2[(1+f)2-1]=2360×(1.072-1)=341.96(钀厓)
绗笁骞存疾鍍�(ji脿)闋�(y霉)鍌欒不(f猫i)鐐猴細PF3=I3[(1+f)3-1]=2784.8×(1.073-1)=626.70(钀厓)
寤鸿ō(sh猫)鏈熺殑婕插児(ji脿)闋�(y霉)鍌欒不(f猫i)鐐猴細PF=140+341.96+626.70=1108.66(钀厓)
5銆併€愭纰虹瓟妗堛€� 寤虹瓚宸ョ▼璨�(f猫i)鐨勪及绠楁柟娉曟湁鍠綅寤虹瓚宸ョ▼鎶曡硣浼扮畻娉�銆佸柈浣嶅(sh铆)鐗╁伐绋嬮噺鎶曡硣浼扮畻娉曞拰姒傜畻鎸囨(bi膩o)鎶曡硣浼扮畻娉�銆�
6銆併€愭纰虹瓟妗堛€� Q1=(P1-1+A1)×i=500×10%=50(钀厓);
Q2=(P2-1+A2)×i=(550+300)×10%=85(钀厓);
Q3=(P3-1+A3)×i=(550+385+200)×10%=113.5(钀厓);
Q=Q1+Q2+Q3=50+85+113.5=248.5(钀厓)銆�
7銆併€愭纰虹瓟妗堛€� 绗竴骞存噳(y墨ng)瑷�(j矛)鍒╂伅=400×6%/2=12(钀厓);
绗簩骞存噳(y墨ng)瑷�(j矛)鍒╂伅=(400+12)×6%+600×6%/2=42.72(钀厓);
寤鸿ō(sh猫)鏈熸噳(y墨ng)瑷�(j矛)鍒╂伅=12+42.72=54.72(钀厓)銆�
8銆併€愭纰虹瓟妗堛€� 鍦ㄧ敘(ch菐n)鍝佸勾鍛ㄨ綁(zhu菐n)娆℃暩(sh霉)=360/6=60娆�;鍦ㄧ敘(ch菐n)鍝�=(骞村璩兼潗鏂�銆佺噧鏂�銆佸嫊鍔涜不(f猫i)+骞村伐璩囩鍒╄不(f猫i)+骞翠慨鐞嗚不(f猫i)+骞村叾浠栧埗閫犺不(f猫i)鐢�)/鍦ㄧ敘(ch菐n)鍝佸勾鍛ㄨ綁(zhu菐n)娆℃暩(sh霉)=(600+100+150+260+290+100)/60=25(钀厓)銆�
9銆併€愭纰虹瓟妗堛€� 娴佸嫊璩囬噾浼扮畻鎳�(y墨ng)娉ㄦ剰鐨勫晱椤岋細1.鎶曞叆鍜岀敘(ch菐n)鍑虹墿閲囩敤涓嶅惈澧炲€肩▍閵烽爡(xi脿ng)绋呴鍜岄€�(j矛n)闋�(xi脿ng)绋呴鐨勫児(ji脿)鏍兼檪(sh铆)锛屾祦鍕曡硣閲戜及绠椾腑鎳�(y墨ng)娉ㄦ剰灏囬姺闋�(xi脿ng)绋呴鍜岄€�(j矛n)闋�(xi脿ng)绋呴鍒嗗垾鍖呭惈鍦ㄧ浉鎳�(y墨ng)鐨勬敹鍏ュ拰鎴愭湰鏀嚭涓�銆�
2.鎶€琛�(sh霉)鏀归€犻爡(xi脿ng)鐩噰鐢ㄦ湁鐒″皪姣旀硶閫�(j矛n)琛岃病(c谩i)鍕�(w霉)鍒嗘瀽鎴栫稉(j墨ng)婵�(j矛)鍒嗘瀽鏅�(sh铆)锛屽叾澧為噺娴佸嫊璩囬噾鍙兘鍑虹従(xi脿n)璨�(f霉)鍊肩殑鎯呮硜銆�
3.闋�(xi脿ng)鐩姇鐢�(ch菐n)鍒濇湡鎵€闇€娴佸嫊璩囬噾鍦ㄥ(sh铆)闅涘伐浣滀腑鎳�(y墨ng)鍦ㄩ爡(xi脿ng)鐩姇鐢�(ch菐n)鍓嶇睂鎺�銆�
10銆併€愭纰虹瓟妗堛€� 娴佸嫊璩囬噾浼扮畻鐨勫叐绋柟娉曟槸鎿�(ku貌)澶ф寚妯�(bi膩o)浼扮畻娉�銆佸垎闋�(xi脿ng)瑭崇窗(x矛)浼扮畻娉曘€�
11銆併€愭纰虹瓟妗堛€� 闋�(xi脿ng)鐩附鎶曡硣浼扮畻琛ㄤ腑寤鸿ō(sh猫)鎶曡硣鍖呭惈宸ョ▼璨�(f猫i)鐢ㄣ€佸伐绋嬪缓瑷�(sh猫)鍏朵粬璨�(f猫i)鐢�銆侀爯(y霉)鍌欒不(f猫i)銆�
12銆併€愭纰虹瓟妗堛€� 浼扮畻鍑洪爡(xi脿ng)鐩缓瑷�(sh猫)鎶曡硣銆佸缓瑷�(sh猫)鏈熷埄鎭拰娴佸嫊璩囬噾鍚�锛屾噳(y墨ng)鏍规摎(j霉)闋�(xi脿ng)鐩▓(j矛)鍔冮€�(j矛n)搴︾殑瀹夋帓锛岀法鍒跺垎骞存姇璩囪▓(j矛)鍔冭〃銆�
13銆併€愭纰虹瓟妗堛€� 瑭叉柟妗堢殑閬�(y霉n)鐕熸湡鎳�(y墨ng)鐣�(d膩ng)鐐�5骞�锛屽嵆绗�2骞磋嚦绗�6骞�;鏍规摎(j霉)璨�(c谩i)鍕�(w霉)鍑堢従(xi脿n)鍊肩殑鍚京鍙婂叾瑷�(j矛)绠楀叕寮�锛岃┎鏂规鐨勮病(c谩i)鍕�(w霉)鍑堢従(xi脿n)鍊糉NPV=-1200+300×(P/A锛�10%锛�5)×(P/F锛�10%锛�1)=-166.15(钀厓)銆�
鍦ㄦ偍鍌欒€冮亷绋嬩腑锛屽鏋滄兂瑕佹洿澶氱反缈�(x铆)椤�锛屽彲榛�(di菐n)鎿婁笅鏂规寜閳曞厤璨�(f猫i)涓嬭級鍖呮嫭妯℃摤椤屽湪鍏�(n猫i)鐨勫倷鑰冭硣鏂�锛屾洿澶氱簿鑿硣鏂欐寔绾�(x霉)鏇存柊涓�……
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