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渚嬮锛�

A鍏徃2019骞村勾鏈櫦(f膩)琛屽湪澶栨櫘閫氳偂鑲℃暩(sh霉)鐐�10000钀偂锛岀劇鍎�(y艒u)鍏堣偂銆�2020骞�3鏈�1鏃�锛岀稉(j墨ng)2019骞村害鑲℃澅澶ф渻(hu矛)姹鸿锛屼互鎴嚦2019骞村勾鏈叕鍙哥附鑲℃暩(sh霉)鐐哄熀绀�(ch菙)鍚戝叏楂旇偂鏉辩櫦(f膩)鏀捐偂绁ㄨ偂鍒�锛屾瘡10鑲￠€�1鑲°€�2020骞�6鏈�1鏃ュ鐧�(f膩)鏅€氳偂4500钀偂锛�12鏈�1鏃ュ洖璩�1500钀偂锛�2020骞村(sh铆)鐝�(xi脿n)鍑堝埄娼�5000钀厓銆傚叕鍙稿湪2018骞寸櫦(f膩)琛�10000钀唤瑾�(r猫n)鑲℃瑠(qu谩n)璀�锛屽厑瑷辫獚(r猫n)鑲℃瑠(qu谩n)璀夋寔鏈変汉5骞村悗姣忎唤娆�(qu谩n)璀夊彲浠ユ寜鐓�10鍏冭獚(r猫n)璩�1鑲¤偂绁�銆�2020骞村勾鏈殑鑲℃澅娆�(qu谩n)鐩婄附椤嶇偤225000钀厓銆�2020骞寸殑闈炵稉(j墨ng)鐕熷噲鏀剁泭鐐�500钀厓锛�2020骞存姌鑸婅垏鏀ら姺鐐�300钀厓锛岀稉(j墨ng)鐕熸椿鍕�(d貌ng)鐝�(xi脿n)閲戞祦閲忓噲椤嶇偤4560钀厓锛屾瘡鑲″競鍍�(ji脿)鐐�20鍏冦€�

瑕佹眰锛�

(1)瑷�(j矛)绠�2020骞寸殑鍑堟敹鐩婄嚐閬�(y霉n)鎸囨暩(sh霉)鍜岀従(xi脿n)閲戠嚐閬�(y霉n)鎸囨暩(sh霉);

鍑堟敹鐩婄嚐閬�(y霉n)鎸囨暩(sh霉)=(5000-500)/5000=0.9

鐝�(xi脿n)閲戠嚐閬�(y霉n)鎸囨暩(sh霉)=4560/(5000-500+300)=0.95

(2)瑷�(j矛)绠�2020骞村熀鏈瘡鑲℃敹鐩婂拰绋€閲嬫瘡鑲℃敹鐩�;

鐧�(f膩)琛屽湪澶栨櫘閫氳偂鍔犳瑠(qu谩n)骞冲潎鏁�(sh霉)=10000+10000×10%+4500×7÷12-1500÷12=13500(钀偂)

鍩烘湰姣忚偂鏀剁泭=5000/13500=0.37(鍏�)

绋€閲嬫瘡鑲℃敹鐩�=5000/[13500+(10000-10000×10/20)]=0.27(鍏�)

(3)瑷�(j矛)绠�2020骞村勾鏈殑姣忚偂鍑堣硣鐢�(ch菐n);

2020骞村勾鏈櫘閫氳偂鑲℃暩(sh霉)=10000+10000×10%+4500-1500=14000(钀偂)

姣忚偂鍑堣硣鐢�(ch菐n)=225000/14000=16.07(鍏�)

(4)瑷�(j矛)绠�2020骞寸殑甯傜泩鐜囧拰甯傚噲鐜�銆�

甯傜泩鐜�=20/0.37=54.05(鍊�)

甯傚噲鐜�=20/16.07=1.24(鍊�)銆�

鍒嗘瀽锛�

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