銆€銆€(2) 涓佺敘(ch菐n)鍝佹姇鐢�(ch菐n)鍚庣殑鐩堣櫑鑷ㄧ晫榛�(di菐n)閵峰敭閲忕偤()浠�銆�

銆€銆€A. 12500

銆€銆€B. 18750

銆€銆€C. 22500

銆€銆€D. 31250

銆€銆€銆愮瓟妗堛€慏

銆€銆€銆愯В鏋愩€戠泩铏ц嚚鐣岄粸(di菐n)閵峰敭椤�=鍥哄畾鎴愭湰绺介/閭婇殯璨㈢嵒(xi脿n)鐜�=125/40%=312.5钀�(w脿n)鍏�锛屽柈浣嶉姺鍞児(ji脿)鏍�=鍠綅璁婂嫊(d貌ng)鎴愭湰/(1-閭婇殯璨㈢嵒(xi脿n)鐜�)=60/(1-40%)=100鍏冿紝鐩堣櫑鑷ㄧ晫榛�(di菐n)閵峰敭閲�=鐩堣櫑鑷ㄧ晫榛�(di菐n)閵峰敭椤�/鍠綅閵峰敭鍍�(ji脿)鏍�=312.5/100=3.125钀�(w脿n)浠�

銆€銆€(3) 鑻ヨ硣閲戞垚鏈偤10%锛屽墖闄�(y谩ng)鍏夊叕鍙歌臣(g貌u)缃甒鍨嬭ō(sh猫)鍌欓€欎竴鎶曡硣闋�(xi脿ng)鐩殑鍑堢従(xi脿n)鍊肩偤()钀�(w脿n)鍏�

銆€銆€A.32.8035

銆€銆€B.37.5585

銆€銆€C.85.1125

銆€銆€D.85.8635

銆€銆€銆愮瓟妗堛€慉

銆€銆€銆愯В鏋愩€戞瘡骞寸殑鎭墠绋呭悗鍒╂饯(r霉n)=(43750×100×40%/10000-125)×(1-33%)=33.5钀�(w脿n)鍏�锛岃ō(sh猫)鍌欏勾鎶樿垔=350×(1-2%)/4=85.75钀�(w脿n)鍏冿紝闋�(xi脿ng)鐩殑鍑堢従(xi脿n)鍊�=(33.5+85.75)× 銆�

銆€銆€(4) 鑻ラ櫧(y谩ng)鍏夊叕鍙歌姹備竵鐢�(ch菐n)鍝佹姇鐢�(ch菐n)鍚庣殑绗簩骞村叾瀵�(sh铆)鐝�(xi脿n)鐨勭▍鍓嶅埄娼�(r霉n)绺介姣旂涓€骞村闀�(zh菐ng)17.5%锛屽湪鍏朵粬姊濅欢淇濇寔涓嶈畩鐨勬儏娉佷笅锛屾噳(y墨ng)灏囦竵鐢�(ch菐n)鍝佺殑鍠綅璁婂嫊(d貌ng)鎴愭湰涓嬮檷鐐�()鍏�銆�

銆€銆€A. 56

銆€銆€B. 57

銆€銆€C. 58

銆€銆€D. 59

銆€銆€銆愮瓟妗堛€慏

銆€銆€銆愯В鏋愩€戝洜?y脿n)姗勨拲鎯借楹�?r霉n)=43750×100×40%/10000-125=50钀�(w脿n)鍏�锛屽皬浜庢瘡鑲℃敹鐩婄劇(w煤)宸垾榛�(di菐n)129钀�(w脿n)鍏冿紝鎵€浠ユ噳(y墨ng)瑭查噰鐢ㄧ櫦(f膩)琛岃偂绁ㄧ殑鏂瑰紡绫岄泦璩囬噾銆傜涓€骞寸殑绋呭墠鍒╂饯(r霉n)=鎭▍鍓嶅埄娼�(r霉n)-鍒╂伅=50-300×8%=26钀�(w脿n)鍏�锛屽洜?y脿n)姒堣瘷顠嬬攽浜╂兘琚勯骇?r霉n)姣旂涓€骞村闀�(zh菐ng)17.5%锛屽亣瑷�(sh猫)绗簩骞寸殑鍠綅璁婂嫊(d貌ng)鎴愭湰鐐篨鍏�锛屽墖26×(1+17.5%)=43750×(100-X)/10000-125-300×8%锛岃В寰梄=59鍏�銆�

銆€銆€銆愪緥椤�16銆�

銆€銆€(2005骞�)榛冩渤鍏徃鍘熸湁鏅€氳偂10000钀�(w脿n)鍏�銆佽硣閲戞垚鏈�10%锛岄暦(zh菐ng)鏈熷偟鍒�2000钀�(w脿n)鍏�銆佽硣閲戞垚鏈�8%?锛孎(xi脿n)鍚戦妧琛屽€熸600钀�(w脿n)鍏冿紝鍊熸骞村埄鐜囩偤6%锛屾瘡骞村京(f霉)鍒╀竴娆★紝鏈熼檺鐐�5骞�锛岀睂璩囪不(f猫i)鐢ㄧ巼鐐洪浂銆傝┎鍊熸鎿敤浜庢姇璩囪臣(g貌u)璨蜂竴鍍�(ji脿)鍊肩偤600钀�(w脿n)鍏冪殑澶у瀷鐢熺敘(ch菐n)瑷�(sh猫)鍌�(鐒�(w煤)鍏朵粬鐩搁棞(gu膩n)绋呰不(f猫i))锛岃臣(g貌u)鍏ュ悗鍗虫姇鍏ヤ娇鐢�锛屾瘡骞村彲鐐哄叕鍙稿鍔犲埄娼�(r霉n)绺介120钀�(w脿n)鍏�銆傝┎瑷�(sh猫)鍌欏彲浣跨敤5骞�锛屾寜骞冲潎骞撮檺娉曡▓(j矛)鎻愭姌鑸�锛屾湡婊跨劇(w煤)娈樺€笺€傝┎鍏徃瑭︾敤浼佹キ(y猫)鎵€寰楃▍绋呯巼鐐�33%銆傚悜閵€琛屽€熸澧炲姞浜嗗叕鍙歌病(c谩i)鍕�(w霉)棰�(f膿ng)闅�(xi菐n)锛屾櫘閫氳偂甯傚児(ji脿)鐢�16鍏冭穼鑷�14鍏�锛屾瘡鑲¤偂鍒╃敱2.7鍏冩彁楂樺埌2.8鍏�锛屽皪(du矛)鍌靛埜鐨勫競鍍�(ji脿)鍜屽埄鐜囩劇(w煤)褰遍熆銆傞爯(y霉)瑷�(j矛)鏅€氳偂鑲″埄浠ュ悗姣忓勾澧為暦(zh菐ng)1%銆�

銆€銆€鏍规摎(j霉)涓婅堪璩囨枡锛屽洖绛斾笅鍒楀晱(w猫n)椤岋細

銆€銆€(1) 鑻ヨ┎鎶曡硣闋�(xi脿ng)鐩殑缍�(j墨ng)鐕�(y铆ng)鏀剁泭鏈熸湜鍊肩偤16%锛屾(bi膩o)婧�(zh菙n)宸偤8%锛岀稉(j墨ng)灏堟キ(y猫)姗�(j墨)妲�(g貌u)瑭�(p铆ng)浼扮殑棰�(f膿ng)闅�(xi菐n)鍫�(b脿o)閰郴鏁�(sh霉)鐐�0.2锛屽墖瑭叉姇璩囬爡(xi脿ng)鐩殑棰�(f膿ng)闅�(xi菐n)鍫�(b脿o)閰巼鐐�()%銆�

銆€銆€A.1.6

銆€銆€B.3.2

銆€銆€C.10.0

銆€銆€D.20.0

銆€銆€銆愮瓟妗堛€慍

銆€銆€銆愯В鏋愩€戞(bi膩o)婧�(zh菙n)闆㈠樊鐜�=8%/16%=0.5

銆€銆€棰�(f膿ng)闅�(xi菐n)鍫�(b脿o)閰巼=棰�(f膿ng)闅�(xi菐n)鍫�(b脿o)閰郴鏁�(sh霉)×妯�(bi膩o)婧�(zh菙n)闆㈠樊鐜�=0.2×0.5=10%

銆€銆€(2) 榛冩渤鍏徃鏂板閵€琛屽€熸鍚庣殑缍滃悎璩囬噾鎴愭湰鐐�()%銆�

銆€銆€A.9.40

銆€銆€B.9.49

銆€銆€C.18.13

銆€銆€D.18.30

銆€銆€銆愮瓟妗堛€慍

銆€銆€銆愯В鏋愩€戝悜閵€琛屽€熸鍚�锛岄妧琛屽€熸璩囬噾鎴愭湰=6%×(1-33%)=4.02%,鏅€氳偂璩囬噾鎴愭湰=2.8/14+1%=21%锛屾墍浠ョ稖鍚堣硣閲戞垚鏈�=21%×10000/12600+8%×2000/12600+4.02%×600/12600=18.13%

    2011娉ㄥ唺(c猫)绋呭嫏(w霉)甯恫(w菐ng)绲�(lu貌)杓斿皫(d菐o)鎷涚敓绨�(ji菐n)绔�

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