銆€銆€涓�.闋�(y霉)娓�(c猫)鐩(bi膩o)鍒╂饯(r霉n)

銆€銆€鐩(bi膩o)鍒╂饯(r霉n)褰遍熆鍥犵礌

銆€銆€鍒╂饯(r霉n)=Q脳P-Q脳V-F

銆€銆€褰遍熆鍥犵礌锛�

銆€銆€1.澧炲姞閵�(xi膩o)鍞暩(sh霉)閲�

銆€銆€2.鎻愰珮閵�(xi膩o)鍞児(ji脿)鏍�

銆€銆€3.闄嶄綆鍥哄畾鎴愭湰绺介

銆€銆€4.闄嶄綆鍠綅璁婂嫊(d貌ng)鎴愭湰

銆€銆€銆愪緥椤�7銆�

銆€銆€(2005骞�)鏌愪紒妤�(y猫)鍙敓鐢�(ch菐n)鍜岄姺(xi膩o)鍞敳鐢�(ch菐n)鍝�锛�2004骞村害鐢茬敘(ch菐n)鍝佺殑閵�(xi膩o)鍞暩(sh霉)閲忕偤1000浠�锛屽柈浣嶅敭鍍�(ji脿)鐐�18000鍏�锛屽柈浣嶈畩鍕�(d貌ng)鎴愭湰鐐�12000鍏�锛屽浐瀹氭垚鏈附椤嶇偤5000000鍏�銆傚鏋�2005骞村害绋呭墠鐩(bi膩o)鍒╂饯(r霉n)姣�2004骞村害澧為暦(zh菐ng)12%锛屽墖鍦ㄥ叾浠栨浠朵笉璁婃檪(sh铆)锛岃┎浼佹キ(y猫)鐨勫柈浣嶈畩鍕�(d貌ng)鎴愭湰鎳�(y墨ng)闄嶄綆()%

銆€銆€A.0.67

銆€銆€B.1.0

銆€銆€C.2.00

銆€銆€D.2.40

銆€銆€銆愮瓟妗堛€態

銆€銆€銆愯В鏋愩€�2004骞寸殑鍒╂饯(r霉n)=1000脳(1.8-1.2)-500=100钀�(w脿n)鍏�锛�2005骞寸殑鍒╂饯(r霉n)=100脳(1+12%)=112钀�(w脿n)鍏冿紝112=1000脳(1.8-2005骞寸殑鍠綅璁婂嫊(d貌ng)鎴愭湰)-500锛�2005骞寸殑鍠綅璁婂嫊(d貌ng)鎴愭湰=1.188钀�(w脿n)鍏冿紝鍠綅璁婂嫊(d貌ng)鎴愭湰闄嶄綆鐜�=(1.2-1.188)/1.2=1%銆�

銆€銆€銆愪緥椤�8銆�

銆€銆€(2006骞�)闀�(zh菐ng)姹熻偂浠芥湁闄愬叕鍙�(浠ヤ笅绨�(ji菐n)绋�(ch膿ng)鈥滈暦(zh菐ng)姹熷叕鍙糕€�)鍙敓鐢�(ch菐n)鍜岄姺(xi膩o)鍞敳鐢�(ch菐n)鍝佷竴绋敘(ch菐n)鍝�(鍠綅锛氫欢)锛�2005骞村害鐢茬敘(ch菐n)鍝佸柈浣嶈畩鍕�(d貌ng)鎴愭湰(鍖呮嫭閵�(xi膩o)鍞▍閲�)鐐�54鍏冿紝閭婇殯璨㈢嵒(xi脿n)鐜囩偤40%锛屽浐瀹氭垚鏈附椤嶇偤1125012鍏�锛屽叏骞村(sh铆)鐝�(xi脿n)鍑堝埄娼�(r霉n)鐐�402000鍏�銆傝┎鍏徃閬╃敤鐨勬墍寰楃▍绋呯巼鐐�33%锛�2005骞村害鐨勮偂鍒╂敮浠樼巼鐐�20%銆�2006骞村害鐨勮偂鍒╂敮浠樼巼灏囨彁楂樺埌50%銆傞暦(zh菐ng)姹熷叕鍙�2006骞村害璩囬噾闇€瑕侀噺闋�(y霉)娓�(c猫)閲囩敤閵�(xi膩o)鍞櫨鍒嗘瘮娉�銆傝┎鍏徃2005骞存湯绨�(ji菐n)瑕佽硣鐢�(ch菐n)璨�(f霉)鍌佃〃濡備笅锛�

銆€銆€鍋囪ō(sh猫)闀�(zh菐ng)姹熷叕鍙�2005骞村害鍜�2006骞村害鍧囩劇(w煤)绱嶇▍瑾�(di脿o)鏁翠簨闋�(xi脿ng)銆�

銆€銆€鏍规摎(j霉)涓婅堪璩囨枡锛屽洖绛斾笅鍒楀悇椤岋細

銆€銆€(1) 闀�(zh菐ng)姹熷叕鍙�2005骞村害鐨勭泩铏ц嚚鐣岄粸(di菐n)閵�(xi膩o)鍞噺鐐�()浠�銆�

銆€銆€A. 12500

銆€銆€B. 18750

銆€銆€C. 22500

銆€銆€D. 31251

銆€銆€銆愮瓟妗堛€慏

    2010骞存敞鍐�(c猫)绋呭嫏(w霉)甯€冨墠缍�(w菐ng)涓婅紨灏�(d菐o)鎷涚敓绨�(ji菐n)绔�

    娉ㄥ唺(c猫)绋呭嫏(w霉)甯牷閬�   娉ㄥ唺(c猫)绋呭嫏(w霉)甯珫澹�   娉ㄥ唺(c猫)绋呭嫏(w霉)甯紨灏�(d菐o)瑭﹁伣(t墨ng)

銆€銆€銆愯В鏋愩€戣畩鍕�(d貌ng)鎴愭湰鐜�=鍠綅璁婂嫊(d貌ng)鎴愭湰/鍠児(ji脿)锛岃畩鍕�(d貌ng)鎴愭湰鐜�+绶ㄨ集璨㈢嵒(xi脿n)鐜�=1锛屾墍浠ュ柈鍍�(ji脿)=鍠綅璁婂嫊(d貌ng)鎴愭湰/璁婂嫊(d貌ng)鎴愭湰鐜�=54/(1-4-%)=90鍏�锛屽柈浣嶉倞闅涜并鐛�(xi脿n)=鍠児(ji脿)-鍠綅璁婂嫊(d貌ng)鎴愭湰=90-54=36鍏�;鐩堣櫑鑷ㄧ晫榛�(di菐n)閵�(xi膩o)鍞噺=鍥哄畾鎴愭湰/鍠綅閭婇殯璨㈢嵒(xi脿n)=1125012/36=31250.33浠躲€傞伕闋�(xi脿ng)D鏈€鐐烘帴杩�锛屾噳(y墨ng)閬告搰D銆�

銆€銆€(2) 濡傛灉闀�(zh菐ng)姹熷叕鍙�2006骞村害瀵�(sh铆)鐝�(xi脿n)绋呭墠鍒╂饯(r霉n)绺介姣�2005骞村害澧為暦(zh菐ng)10%锛屽湪鍏朵粬姊濅欢涓嶈畩鐨勬儏娉佷笅锛�2006骞村害鎳�(y墨ng)瀵�(sh铆)鐝�(xi脿n)閵�(xi膩o)鍞敹鍏ュ皣姣�2005骞村害澧炲姞()鍏冦€�

銆€銆€A. 100000

銆€銆€B. 120000

銆€銆€C. 150000

銆€銆€D. 450000

銆€銆€銆愮瓟妗堛€慍

銆€銆€銆愯В鏋愩€戦倞闅涜并鐛�(xi脿n)=鍒╂饯(r霉n)绺介+鍥哄畾鎴愭湰锛屽噲鍒╂饯(r霉n)=鍒╂饯(r霉n)绺介脳(1-鎵€寰楃▍绋呯巼)锛�2006骞寸殑閭婇殯璨㈢嵒(xi脿n)=2006骞寸殑鍒╂饯(r霉n)绺介+鍥哄畾鎴愭湰=402000/(1-33%)脳(1+10%)+1125012=1785012鍏�銆傞倞闅涜并鐛�(xi脿n)鐜�=閭婇殯璨㈢嵒(xi脿n)/閵�(xi膩o)鍞敹鍏�锛�2006骞寸殑閵�(xi膩o)鍞敹鍏�=2006骞寸殑閭婇殯璨㈢嵒(xi脿n)/閭婇殯璨㈢嵒(xi脿n)鐜�=1785012/40%=4462530鍏�;锛�2005骞寸殑閵�(xi膩o)鍞敹鍏�=2005骞寸殑閭婇殯璨㈢嵒(xi脿n)/閭婇殯璨㈢嵒(xi脿n)鐜�=(2005骞寸殑鍒╂饯(r霉n)+鍥哄畾鎴愭湰)/绶ㄨ集璨㈢嵒(xi脿n)鐜�=[402000/(1-33%)+1125012]/40%=4312530鍏�;2006骞撮姺(xi膩o)鍞敹鍏ュ鍔犻=4462530-4312530=150000鍏�銆�

銆€銆€(3) 濡傛灉闀�(zh菐ng)姹熷叕鍙哥偤浜嗕繚璀�2006骞村害瀵�(sh铆)鐝�(xi脿n)鍑堝埄娼�(r霉n)姣�2005骞村害澧為暦(zh菐ng)10%锛屽湪鍏朵粬姊濅欢涓嶈畩鐨勬儏娉佷笅锛岀敳鐢�(ch菐n)鍝佸柈浣嶈畩鍕�(d貌ng)鎴愭湰鎳�(y墨ng)闄嶄綆鐐�()鍏�銆�

銆€銆€A.45.25

銆€銆€B.48.55

銆€銆€C.51.36

銆€銆€D.52.75

銆€銆€銆愮瓟妗堛€慏

銆€銆€銆愯В鏋愩€�2005骞寸殑閵�(xi膩o)鍞噺=閭婇殯璨㈢嵒(xi脿n)/鍠綅閭婇殯璨㈢嵒(xi脿n)=(鍒╂饯(r霉n)绺介+鍥哄畾鎴愭湰)/鍠綅閭婇殯璨㈢嵒(xi脿n)=[402000/(1-33%)+1125012]/36=47917浠�銆傚柈浣嶉倞闅涜并鐛�(xi脿n)=鍠児(ji脿)-鍠綅璁婂嫊(d貌ng)鎴愭湰锛�2006骞寸敳鐢�(ch菐n)鍝佸柈浣嶈畩鍕�(d貌ng)鎴愭湰=鍠児(ji脿)-鍠綅閭婇殯璨㈢嵒(xi脿n)=90-[402000/(1-33%)脳(1+10%)+1125012]/47917=52.75鍏�銆�

銆€銆€(4) 濡傛灉闀�(zh菐ng)姹熷叕鍙�2006骞寸殑閵�(xi膩o)鍞敹鍏ュ拰鍑堝埄娼�(r霉n)鍧囨瘮2005骞村害澧炲姞10%锛屽苟涓�2005骞村害閭勬湁鍓╀綑鐢熺敘(ch菐n)鑳藉姏锛屽嵆澧炲姞鏀跺叆涓嶉渶澧炲姞鍥哄畾璩囩敘(ch菐n)鎶曡硣锛屽墖瑭插叕鍙�2006骞村害鐨勮拷鍔犺硣閲戦渶瑕侀噺鐐�()鍏冦€�

銆€銆€A. 89322.40

銆€銆€B. 127500

銆€銆€C. 150368.42

銆€銆€D. 260400

銆€銆€銆愮瓟妗堛€態

銆€銆€銆愯В鏋愩€戦倞闅涜并鐛�(xi脿n)鐜�=閭婇殯璨㈢嵒(xi脿n)/閵�(xi膩o)鍞敹鍏�锛�2005骞寸殑閵�(xi膩o)鍞敹鍏�=閭婇殯璨㈢嵒(xi脿n)/閭婇殯璨㈢嵒(xi脿n)鐜�=[402000/(1-33%)+1125012]/40%=4312530鍏�

銆€銆€杩藉姞璩囬噾闇€瑕侀噺=闋�(y霉)瑷�(j矛)骞村害閵�(xi膩o)鍞鍔犻脳鍩烘湡鏁忔劅璩囩敘(ch菐n)绺介/鍩烘湡閵�(xi膩o)鍞-闋�(y霉)瑷�(j矛)骞村害閵�(xi膩o)鍞鍔犻脳鍩烘湡鏁忔劅璨�(f霉)鍌电附椤�/鍩烘湡閵�(xi膩o)鍞-闋�(y霉)瑷�(j矛)骞村害鐣欏瓨鏀剁泭鐨勫鍔犻=闋�(y霉)瑷�(j矛)骞村害閵�(xi膩o)鍞鍔犻脳(鍩烘湡鏁忔劅璩囩敘(ch菐n)绺介/鍩烘湡閵�(xi膩o)鍞-鍩烘湡鏁忔劅璨�(f霉)鍌佃矤(f霉)鍌电附椤�/鍩烘湡閵�(xi膩o)鍞)-闋�(y霉)瑷�(j矛)骞村害鐣欏瓨鏀剁泭鐨勫鍔犻

銆€銆€2006骞撮渶瑕佽拷鍔犺硣閲戦渶瑕侀噺=4312530脳10%脳(3736000/4312530-250000/4312530)-402000脳(1+10%)脳(1-50%)=127500鍏�

    2010骞存敞鍐�(c猫)绋呭嫏(w霉)甯€冨墠缍�(w菐ng)涓婅紨灏�(d菐o)鎷涚敓绨�(ji菐n)绔�

    娉ㄥ唺(c猫)绋呭嫏(w霉)甯牷閬�   娉ㄥ唺(c猫)绋呭嫏(w霉)甯珫澹�   娉ㄥ唺(c猫)绋呭嫏(w霉)甯紨灏�(d菐o)瑭﹁伣(t墨ng)