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銆€銆€1銆丄鑲′唤鏈夐檺鍏徃(鏈涓嬬ū鈥淎鍏徃鈥�)鐐轰笂甯傚叕鍙�锛屽爆浜庝竴鑸磵绋呬汉锛岄仼鐢ㄧ殑澧炲€肩▍绋呯巼鐐�17%锛屾寜鐓у噲鍒╂饯(r霉n)鐨�10%瑷�(j矛)鎻愭硶瀹氱泩浣欏叕绌�銆�2010骞村害鏈夐棞(gu膩n)妤�(y猫)鍕�(w霉)璩囨枡濡備笅锛�

銆€銆€(1)2010骞�1鏈�1鏃�锛孉鍏徃浠ラ妧琛屽瓨娆�9000钀�(w脿n)鍏冭嚜B鍏徃璩�(g貌u)鍏鍏徃90%鐨勮偂浠�銆侰鍏徃2010骞�1鏈�1鏃ヨ偂鏉辨瑠(qu谩n)鐩婄附椤嶇偤10 000钀�(w脿n)鍏�锛屽叾涓偂鏈偤7 000钀�(w脿n)鍏冦€佽硣鏈叕绌嶇偤2 000钀�(w脿n)鍏�銆佺泩浣欏叕绌嶇偤100钀�(w脿n)鍏�銆佹湭鍒嗛厤鍒╂饯(r霉n)鐐�900钀�(w脿n)鍏�銆侰鍏徃2010骞�1鏈�1鏃ュ彲杈ㄨ獚(r猫n)鍑堣硣鐢�(ch菐n)鐨勫叕鍏佸児(ji脿)鍊艰垏璩潰鍍�(ji脿)鍊肩浉绛�銆�

銆€銆€(2)C鍏徃2010骞村(sh铆)鐝�(xi脿n)鍑堝埄娼�(r霉n)2 135钀�(w脿n)鍏�锛屾彁鍙栫泩浣欏叕绌�213.5钀�(w脿n)鍏�銆傜暥(d膩ng)骞磋臣(g貌u)鍏ョ殑鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鍥犲叕鍏佸児(ji脿)鍊间笂鍗囩⒑瑾�(r猫n)璩囨湰鍏⿳100钀�(w脿n)鍏�銆�

銆€銆€(3)A鍏徃2010骞�5鏈�15鏃ュ緸C鍏徃璩�(g貌u)閫�(j矛n)闇€瀹夎瑷�(sh猫)鍌欎竴鑷�(t谩i)锛岀敤浜庡叕鍙歌鏀跨鐞�锛岃ō(sh猫)鍌欏惈绋呭児(ji脿)娆�877.50钀�(w脿n)鍏�锛屼互閵€琛屽瓨娆炬敮浠橈紝鍙︿粯閬�(y霉n)璨�(f猫i)鍜屽畨瑁濊不(f猫i)75钀�(w脿n)鍏�锛�6鏈�18鏃ラ仈(d谩)鍒伴爯(y霉)瀹氬彲浣跨敤鐙€鎱�(t脿i)銆傝┎瑷�(sh猫)鍌欑郴C鍏徃绠＄悊閮ㄩ杸浣跨敤鐨勫浐瀹氳硣鐢�(ch菐n)锛屽叾鎴愭湰鐐�600钀�(w脿n)鍏�銆侫鍏徃灏�(du矛)瑭茶ō(sh猫)鍌欓噰鐢ㄧ洿绶氭硶瑷�(j矛)鎻愭姌鑸�锛岄爯(y霉)瑷�(j矛)浣跨敤骞撮檺鐐�5骞达紝闋�(y霉)瑷�(j矛)鍑堟畼鍊肩偤闆�銆�

銆€銆€(4)2010骞�1鏈�1鏃�锛孉鍏徃缍�(j墨ng)鎵规簴(zh菙n)鎸夐潰鍊肩櫦(f膩)琛�5骞存湡涓€娆￠倓鏈€佸垎鏈熶粯鎭殑鍏徃鍌靛埜2 000钀�(w脿n)鍏�锛屽偟鍒稿埄鎭湪娆″勾1鏈�3鏃ユ敮浠�锛屽勾绁ㄩ潰鍒╃巼鐐�6%銆�2010骞�1鏈�10鏃鍏徃寰炶瓑鍒稿競鍫�(ch菐ng)璩�(g貌u)鍏鍏徃鐧�(f膩)琛屽偟鍒哥殑50%锛岃臣(g貌u)鍏ュ悗浣滅偤鎸佹湁鑷冲埌鏈熸姇璩囨牳绠�銆傚亣瀹欳鍏徃璩�(g貌u)璨峰偟鍒告檪(sh铆)鐨勫勾甯傚牬(ch菐ng)鍒╃巼鐐�5%锛孋鍏徃瀵�(sh铆)闅涙敮浠樺児(ji脿)鏍肩偤1 043.27钀�(w脿n)鍏�銆�

銆€銆€(5)鍏朵粬鐩搁棞(gu膩n)璩囨枡

銆€?銆佸儹璇栭叆顔炵檰鍏徃鍜孊鍏徃鐒′换浣曢棞(gu膩n)鑱�(li谩n)鏂归棞(gu膩n)绯�銆�

銆€?銆佽磸鍏徃鍜孊鍏徃鐨勬渻(hu矛)瑷�(j矛)骞村害鍜岄噰鐢ㄧ殑鏈�(hu矛)瑷�(j矛)鏀跨瓥鐩稿悓銆�

銆€?銆侀剟璞㈢搐]闄ゅ鍊肩▍浠ュ鐨勫叾浠栫浉闂�(gu膩n)绋呰不(f猫i)銆�

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銆€銆€(1)绶ㄥ埗A鍏徃璩�(g貌u)鍏鍏徃90%鑲℃瑠(qu谩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗;

銆€銆€(2)绶ㄥ埗A鍏徃2010骞村害鍚堝苟璨�(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄧ殑鐩搁棞(gu膩n)瑾�(di脿o)鏁�銆佹姷閵峰垎閷�銆�

銆€銆€[姝ｇ⒑绛旀]

銆€銆€(1)绶ㄥ埗A鍏徃璩�(g貌u)鍏鍏徃90%鑲℃瑠(qu谩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗

銆€銆€鍊燂細闀�(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣 9 000(10 000脳90%)

銆€銆€璨革細閵€琛屽瓨娆� 9 000

銆€銆€(2)绶ㄥ埗A鍏徃2010骞村害鍚堝苟璨�(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄦ檪(sh铆)鐨勭浉闂�(gu膩n)瑾�(di脿o)鏁淬€佹姷閵峰垎閷�

銆€?銆佸€构?010骞存湯鍏�(n猫i)閮ㄥ浐瀹氳硣鐢�(ch菐n)妤�(y猫)鍕�(w霉)鐨勬姷閵峰垎閷�

銆€銆€鍊燂細鐕�(y铆ng)妤�(y猫)澶栨敹鍏�150

銆€銆€璨革細鍥哄畾璩囩敘(ch菐n)鈥曗€曞師鍍�(ji脿) 150

銆€銆€鍊燂細鍥哄畾璩囩敘(ch菐n)鈥曗€曠疮瑷�(j矛)鎶樿垔 15(150梅5脳6/12)

銆€銆€璨革細绠＄悊璨�(f猫i)鐢� 15

銆€銆€鈶＄法鍒�2010骞存湯鍏�(n猫i)閮ㄥ偟鍒告姇璩囨キ(y猫)鍕�(w霉)鎶甸姺鍒嗛寗

銆€銆€鍊燂細鎳�(y墨ng)浠樺偟鍒� 1 000

銆€銆€鎶曡硣鏀剁泭 35.43

銆€銆€璨革細鎸佹湁鑷冲埌鏈熸姇璩� 1 035.43

銆€銆€鍊燂細鎶曡硣鏀剁泭 52.16

銆€銆€璨革細璨�(c谩i)鍕�(w霉)璨�(f猫i)鐢� 52.16

銆€銆€鍊燂細鎳�(y墨ng)浠樺埄鎭� 60

銆€銆€璨革細鎳�(y墨ng)鏀跺埄鎭� 60

銆€銆€娉細A鍏徃灏�(du矛)涓婅堪鍌靛埜鐨勮檿鐞嗗涓嬶細

銆€銆€鍒╂伅璨�(f猫i)鐢�(璨�(c谩i)鍕�(w霉)璨�(f猫i)鐢�)=1 000脳6%=60(钀�(w脿n)鍏�)

銆€銆€鎳�(y墨ng)浠樺埄鎭�=1 000脳6%=60(钀�(w脿n)鍏�)

銆€銆€C鍏徃灏�(du矛)涓婅堪鍌靛埜鐨勮檿鐞嗗涓嬶細

銆€銆€鍒╂伅鏀剁泭(鎶曡硣鏀剁泭)=1 043.27脳5%=52.16(钀�(w脿n)鍏�)

銆€銆€鎳�(y墨ng)鏀跺埄鎭�=1 000脳6%=60(钀�(w脿n)鍏�)

銆€銆€鎳�(y墨ng)鏀ら姺鐨勫埄鎭(di脿o)鏁�=60-52.16=7.84(钀�(w脿n)鍏�)

銆€銆€鎸佹湁鑷冲埌鏈熸姇璩囪超闈綑椤�=1 043.27-7.84=1 035.43(钀�(w脿n)鍏�)

銆€?銆侀儻绀�?qu谩n)鐩婃硶瑾�(di脿o)鏁撮暦(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣

銆€銆€缍�(j墨ng)瑾�(di脿o)鏁�锛孋鍏徃2010骞村害鐨勫噲鍒╂饯(r霉n)=2 135-150+15=2 000(钀�(w脿n)鍏�)

銆€銆€鍊燂細闀�(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣銆€ [(2 000+100)脳90%]1 890

銆€銆€璨革細鎶曡硣鏀剁泭 1 800

銆€銆€璩囨湰鍏⿳ 90

銆€銆€瑾�(di脿o)鏁村悗鐨勯暦(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣

銆€銆€=10 000脳90%+1 890=10 890(钀�(w脿n)鍏�)

銆€?銆佽壙鍜扤姣嶅叕鍙搁暦(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣鍜屽瓙鍏徃鎵€鏈夎€呮瑠(qu谩n)鐩婏細

銆€銆€鍊燂細鑲℃湰 7 000

銆€銆€璩囨湰鍏⿳ 2 100(2 000+100)

銆€銆€鐩堜綑鍏⿳ 313.5(100+213.5)

銆€銆€鏈垎閰嶅埄娼�(r霉n)鈥曗€曞勾鏈� 2 686.5(900+2 000-213.5)

銆€銆€璨革細闀�(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣 10 890

銆€銆€灏戞暩(sh霉)鑲℃澅娆�(qu谩n)鐩� 1 210(12 100脳10%)

銆€?銆佽幐鍜扤姣嶅叕鍙告姇璩囨敹鐩婂拰瀛愬叕鍙稿埄娼�(r霉n)鍒嗛厤闋�(xi脿ng)鐩細

銆€銆€鍊燂細鎶曡硣鏀剁泭 1 800(2 000脳90%)

銆€銆€灏戞暩(sh霉)鑲℃澅鎼嶇泭 200

銆€銆€鏈垎閰嶅埄娼�(r霉n)鈥曗€曞勾鍒� 900

銆€銆€璨革細鎻愬彇鐩堜綑鍏⿳ 213.5

銆€銆€鏈垎閰嶅埄娼�(r霉n)鈥曗€曞勾鏈� 2 686.5