銆€銆€澧炲€肩▍閵峰敭椤嶏細澧炲€肩▍涓€鑸磵绋呬汉鐨勭暥(d膩ng)鏈熸噳(y墨ng)绱嶅鍊肩▍椤�=鐣�(d膩ng)鏈熼姺闋�(xi脿ng)绋呴-鐣�(d膩ng)鏈熼€�(j矛n)闋�(xi脿ng)绋呴锛屽叾涓姺闋�(xi脿ng)绋呴=涓嶅惈绋呴姺鍞脳绋呯巼銆�

銆€銆€(1) 涓嶅緛娑堣不(f猫i)绋呯殑璨ㄧ墿

銆€銆€绲勬垚瑷�(j矛)绋呭児(ji脿)鏍�=鎴愭湰X(1+鎴愭湰鍒╂饯鐜�)

銆€銆€(2) 寰佹敹娑堣不(f猫i)绋呯殑璨ㄧ墿

銆€銆€绲勬垚瑷�(j矛)绋呭児(ji脿)鏍�=鎴愭湰X(1+鎴愭湰鍒╂饯鐜�)/(1-娑堣不(f猫i)绋呯▍鐜�)

銆€銆€(3) 閫�(j矛n)鍙ｈ波鐗�

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銆€銆€3銆佺壒娈婃キ(y猫)鍕�(w霉)鐨勭洿鎺ヨ(gu墨)瀹氳▓(j矛)绋呬緷鎿�(j霉)銆�

銆€銆€(1)銆佸寘瑁濈墿鎶奸噾

銆€銆€鈶犵磵绋呬汉鐐洪姺鍞波鐗╄€屽嚭绉�銆佸嚭鍊熷寘瑁濈墿鏀跺彇鐨勬娂閲戯紝鍠崹(d煤)瑷樿超鏍哥畻鐨�锛屼笉骞跺叆閵峰敭椤�;

銆€?銆佽动?du矛)閫炬湡1骞翠互涓婃湭鏀跺洖鍖呰鐗╄€屼笉鍐嶉€€閭勭殑鎶奸噾锛屾噳(y墨ng)骞跺叆閵峰敭椤嶏紝骞舵寜鎵€鍖呰璨ㄧ墿鐨勯仼鐢ㄧ巼閵烽爡(xi脿ng)绋呴銆�

銆€銆€(2)鎶樻墸

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銆€?銆佽动鈷勫姯鍨瞺鍙﹂枊鐧�(f膩)绁ㄧ殑锛屼笉璜栧湪璨�(c谩i)鍕�(w霉)涓婂浣曡檿鐞嗭紝鎶樻墸椤嶅潎涓嶅緱娌栨笡閵峰敭椤�銆�

銆€銆€鑸変緥锛氱敳姹借粖鍒堕€犲粻閵峰敭姹借粖姣忚紱10钀厓(涓嶅惈绋�)锛岃常绲浼佹キ(y猫)锛岀郸浜�5%鎶樻墸鍎�(y艒u)鎯�锛屽鏋滈姺鍞鑸囨姌鎵ｄ縿鍦ㄥ悓涓€寮电櫦(f膩)绁ㄤ笂鍒嗗垾娉ㄦ槑鐨�锛屽墖澧炲€肩▍鐐�9.5X 17%锛屽鏋滄槸鍙﹂枊鐧�(f膩)绁ㄧ殑锛屽墖澧炲€肩▍鐐�10 X 17%

銆€銆€(3)銆佷互鑸婃彌鏂�(P117)

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銆€銆€銆愪緥銆戞煇鍟嗗牬(ch菐ng)鐐哄鍊肩▍涓€鑸磵绋呬汉锛�2006骞�7鏈堥噰鍙栦互鑸婃彌鏂版柟寮忛姺鍞啺绠�10鑷�(t谩i)锛屽悓鏅�(sh铆)鍥炴敹10鑷�(t谩i)鑸婂啺绠�锛屾瘡鑷�(t谩i)鏀惰臣閲戦鐐�100鍏冿紝鍙栧緱鐝�(xi脿n)閲戝噲鏀跺叆鐐�22400鍏�銆傚凡鐭ユ瘡鑷�(t谩i)鍐扮甯傚牬(ch菐ng)闆跺敭鍍�(ji脿)鏍肩偤2340鍏�銆傝▓(j矛)绠楁闋�(xi脿ng)妤�(y猫)鍕�(w霉)鐨勫鍊肩▍閵峰敭椤�銆�

銆€銆€銆愯В鏋愩€戞闋�(xi脿ng)妤�(y猫)鍕�(w霉)灞簬浠ヨ垔鎻涙柊鏂瑰紡閵峰敭璨ㄧ墿锛岄櫎绋呮硶灏�(du矛)閲戦妧棣栭＞绛夋湁鐗规畩瑕�(gu墨)瀹氬锛屽叾澧炲€肩▍閵峰敭椤嶆噳(y墨ng)鎸夌収瑭茶波鐗╃殑鍚屾湡閵峰敭鍍�(ji脿)鏍肩⒑瀹�锛屽嵆鎳�(y墨ng)鎸夐姺鍞柊璨ㄧ墿鍚屾湡閵峰敭鍍�(ji脿)鏍硷紝涔熷氨鏄柊鍐扮甯傚牬(ch菐ng)闆跺敭鍍�(ji脿)鏍�2340鍏冪偤鍩虹(ch菙)鎻涚畻澧炲€肩▍閵峰敭椤�銆�

銆€銆€鏈緥涓�锛屽皪(du矛)鏀惰臣鑸婂啺绠辨キ(y猫)鍕�(w霉)娲诲嫊(d貌ng)锛岀洝绠℃敹璩艰垔鍐扮鑸囪常鍑烘柊鍐扮鑱�(li谩n)绯诲湪涓€璧凤紝鍚屾檪(sh铆)鏀惰臣鑸婂啺绠辨キ(y猫)鍕�(w霉)涓篃鏈夎硣閲戞姷娓�锛屼絾寰炵▍鏀惰搴︿締瑾�锛屾闋�(xi脿ng)鏀惰臣妤�(y猫)鍕�(w霉)娲诲嫊(d貌ng)涓嶈兘鎶垫笡澧炲€肩▍閵峰敭椤�锛屽嵆涓嶈兘鎸夊彇寰楃殑鐝�(xi脿n)閲戝噲鏀跺叆纰哄畾鎴栨彌绠楅姺鍞銆傚彟澶�锛屽競鍫�(ch菐ng)闆跺敭鍍�(ji脿)鏍�2340鍏冩槸鍍�(ji脿)娆惧拰澧炲€肩▍鍚堝苟瀹氬児(ji脿)锛屾噳(y墨ng)鎻涚畻鎴愪笉鍚鍊肩▍鐨勫児(ji脿)鏍�銆�

銆€銆€姝ら爡(xi脿ng)妤�(y猫)鍕�(w霉)澧炲€肩▍閵峰敭椤嶇偤锛歔鍚▍閵峰敭椤嵜�(1+绋呯巼)]脳10=[2340梅(1+17%)]脳10=20 000(鍏�)鎴�(22 400+100脳10)梅(1+17%)=20 000(鍏�)

銆€銆€(4)銆佷互鐗╂槗鐗�

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銆€銆€鑸変緥锛欰銆丅鍏╀紒妤�(y猫)锛屼互100钀厓姹借粖鎻�100钀厓姹借粖閮ㄤ欢銆�4鏈�30鏃绲鐧�(f膩)閫佷簡鑷繁鐨勬苯杌�锛�5鏈�8鏃浼佹キ(y猫)鏀跺埌灏�(du矛)鏂归浂閮ㄤ欢銆傚墖4鏈堜唤閵烽爡(xi脿ng)绋呴鐐�100 X 17%

銆€銆€2009骞存渻(hu矛)瑷�(j矛)鑱风ū鑰冭│鐩搁棞(gu膩n)閺堟帴锛�

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