2011骞淬€婄▍鍕�(w霉)浠g悊瀵﹀嫏(w霉)銆嬶細绗崄涓€绔犵瘈(ji茅)(7)
銆€銆€涓夈€佺磵绋呭鏍稿牨鍛� $lesson$
銆€銆€鎸夌収鏁欐潗渚嬮妯″紡浣滅瓟銆�
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銆€銆€鏌愭苯杌婂埗閫犲粻绯诲鍊肩▍涓€鑸磵绋呬汉锛屼富瑕佺稉(j墨ng)鐕熷皬姹借粖鐨勭敓鐢�(ch菐n)鍜岄姺鍞�锛�2005骞�4鏈堟敞鍐婄▍鍕�(w霉)甯彈鎵樺鏌ヨ┎浼佹キ(y猫)2005骞�3鏈堜唤鐨勭磵绋呮儏娉�锛岃┎浼佹キ(y猫)閬╃敤鐨勫鍊肩▍绋呯巼鐐�17%锛屾秷璨荤▍绋呯巼鐐�8%锛屽凡鐭ヨ┎浼佹キ(y猫)3鏈堜唤妤�(y猫)鍕�(w霉)鍙婃渻瑷堣硣鏂欏涓嬶細
銆€銆€(1)3鏈�2鏃ワ紝浼佹キ(y猫)鍚戝閵峰敭灏忔苯杌�20杓�锛屾瘡杓涗笉鍚▍鍑哄粻鍍圭偤160000鍏�锛屽児澶栨敹鍙栬閬嬭不23400锛屾闋呭凡瀛樺叆閵€琛屻€�
銆€銆€澧炲€肩▍閵烽爡绋呴=[(160000脳20)+23400梅1.17]脳17%=547400(鍏�)
銆€銆€鎳�(y墨ng)瑷堟彁娑堣不绋�=160000脳20脳8%=256000(鍏�)
銆€銆€璩嫏(w霉)铏曠悊鐐猴細
銆€銆€鍊燂細閵€琛屽瓨娆� 3767400
銆€銆€璨革細鐢�(ch菐n)鍝侀姺鍞敹鍏� 3200000
銆€銆€鍏朵粬妤�(y猫)鍕�(w霉)鏀跺叆 20000
銆€銆€鎳�(y墨ng)浜ょ▍閲戔€曗€曟噳(y墨ng)浜ゅ鍊肩▍(閵烽爡绋呴) 547400
銆€銆€鍊燂細鐢�(ch菐n)鍝侀姺鍞▍閲戝強闄勫姞 256000
銆€銆€璨革細鎳�(y墨ng)浜ょ▍閲戔€曗€曟噳(y墨ng)浜ゆ秷璨荤▍ 256000
銆€銆€(2)3鏈�3鏃ヤ紒妤�(y猫)鐢ㄨ嚜鐢�(ch菐n)灏忔苯杌�10杓涙彌鍙栦竴鎵瑰師鏉愭枡锛屼綔鍍�(涓嶅惈绋�)1600000鍏�锛岄洐鏂瑰潎灏嶉枊澧炲€肩▍灏堢敤鐧�(f膩)绁紝鍘熸潗鏂欏凡椹楁敹鍏ュ韩銆�
銆€銆€澧炲€肩▍閵�(閫�)闋呯▍椤�=1600000脳17%=272000(鍏�)
銆€銆€鍊燂細鍘熸潗鏂� 1600000
銆€銆€鎳�(y墨ng)浜ょ▍閲戔€曗€曟噳(y墨ng)浜ゅ鍊肩▍(閫查爡绋呴) 272000
銆€銆€璨革細鐢�(ch菐n)鍝侀姺鍞敹鍏� 1600000
銆€銆€鎳�(y墨ng)浜ょ▍閲戔€曗€曟噳(y墨ng)浜ゅ鍊肩▍(閵烽爡绋呴) 272000
銆€銆€(3)3鏈�10鏃�锛屼紒妤�(y猫)灏囪嚜鐢�(ch菐n)灏忔苯杌婂叐杓�锛岃綁(zhu菐n)浣滆嚜鐢ㄥ浐瀹氳硣鐢�(ch菐n)锛屾瘡杓涘皬姹借粖鐨勭敓鐢�(ch菐n)鎴愭湰鐐�100000鍏�锛屽凡绉婚€佸畬鐣�銆�
銆€銆€澧炲€肩▍閵烽爡绋呴=160000脳2脳17%=54400(鍏�)
銆€銆€瑷堟彁娑堣不绋�=100000脳2脳8%=16000(鍏�)
銆€銆€鍊燂細鍥哄畾璩囩敘(ch菐n) 270400
銆€銆€璨革細鐢�(ch菐n)鎴愬搧 200000
銆€銆€鎳�(y墨ng)浜ょ▍閲戔€曗€曟噳(y墨ng)浜ゅ鍊肩▍(閵烽爡绋呴) 54400
銆€銆€鈥曗€曟噳(y墨ng)浜ゆ秷璨荤▍ 16000
銆€銆€(4)3鏈�15鏃�锛屼紒妤�(y猫)鎺ュ彈濮旀墭鐐哄叾浠栦紒妤�(y猫)鍔犲伐涓€鎵规苯杌婅吉鑳�锛岄洐鏂瑰崝(xi茅)璀拌(gu墨)瀹�锛屽鎵樻潗鏂欐垚鏈�1000000鍏�锛屽悜濮旀墭鏂规敹鍙栧姞宸ヨ不300000鍏�锛屽鏀紨鍔╂潗鏂欒▓鍍�58500鍏�(鍚鍊肩▍)锛屼紒妤�(y猫)鐒″悓椤炴苯杌婅吉鑳庣殑閵峰敭鍍规牸锛屽鎵樻柟鎻愯波鏅傚悇绋闋呭潎宸查€佸瓨閵€琛�銆�
銆€銆€澧炲€肩▍閵烽爡绋呴=300000脳17%+58500梅1.17脳17%=59500(鍏�)
銆€銆€浠f墸娑堣不绋�=(1000000+300000)梅(1-10%)脳10%=144444.44(鍏�)
銆€銆€鍊燂細閵€琛屽瓨娆� 553944.44
銆€銆€璨革細鐢�(ch菐n)鍝侀姺鍞敹鍏� 300000
銆€銆€鍏朵粬妤�(y猫)鍕�(w霉)鏀跺叆 50000
銆€銆€鎳�(y墨ng)浜ょ▍閲戔€曗€曟噳(y墨ng)浜ゅ鍊肩▍(閵烽爡绋呴) 59500
銆€銆€鎳�(y墨ng)浜ょ▍閲戔€曗€曟噳(y墨ng)浜ゆ秷璨荤▍ 144444.44
2011娉ㄥ唺绋呭嫏(w霉)甯恫(w菐ng)绲�(lu貌)杓斿皫(d菐o)鎷涚敓绨$珷
2010骞存敞鍐婄▍鍕�(w霉)甯垚绺炬煡瑭㈠尟绺� 杞�(zhu菐n)鑷挵(hu谩n) 鐞� 缍�(w菐ng) 鏍du24ol.com
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