銆€銆€瑷�(j矛)绠楀垎鏋愰

銆€銆€1.ABC鍏徃闋�(y霉)娓�(c猫)2012骞村害璩掗姺(xi膩o)鏀跺叆鐐�1440000鍏�锛屼俊鐢ㄦ浠舵槸(1.5/10锛�1/15锛孨/30)锛屽叾璁婂嫊(d貌ng)鎴愭湰鐜囩偤60%锛屼紒妤�(y猫)鐨勮硣鏈垚鏈巼鐐�12%銆傞爯(y霉)瑷�(j矛)鍗犺硳閵�(xi膩o)椤�50%鐨勫鎴舵渻(hu矛)鍒╃敤1.5%鐨勭従(xi脿n)閲戞姌鎵ｏ紝鍗犺硳閵�(xi膩o)椤�30%鐨勫鎴舵渻(hu矛)鍒╃敤1%鐨勭従(xi脿n)閲戞姌鎵�锛屽叾浣欑殑鍦ㄤ俊鐢ㄦ湡浠樻銆�(涓€骞存寜360澶╄▓(j矛)绠�)

銆€銆€瑕佹眰锛�

銆€銆€(1)瑷�(j矛)绠�2012骞村害鏈夐棞(gu膩n)鎳�(y墨ng)鏀惰超娆剧殑涓嬪垪鎸囨(bi膩o)锛�

銆€?銆佸€ㄩ獎願诲畢F(xi脿n)鏈�;

銆€銆€鈶″钩鍧囦綑椤�;

銆€?銆佽工C(j墨)鏈�(hu矛)鎴愭湰銆�

銆€銆€(2)瑷�(j矛)绠�2012骞村害鐝�(xi脿n)閲戞姌鎵ｆ垚鏈�銆�

銆€銆€銆愭纰虹瓟妗堛€�

銆€銆€(1)鈶犳噳(y墨ng)鏀惰超娆剧殑骞冲潎鏀剁従(xi脿n)鏈�=50%脳10+30%脳15+20%脳30=15.5(澶�)銆�

銆€?銆佽豆?y墨ng)鏀惰超娆剧殑骞冲潎浣欓=鏃ヨ硳閵�(xi膩o)椤嵜楀钩鍧囨敹鐝�(xi脿n)鏈�=1440000/360脳15.5=62000(鍏�)銆�

銆€?銆佽箿?y墨ng)鏀惰超娆剧殑姗�(j墨)鏈�(hu矛)鎴愭湰=鎳�(y墨ng)鏀惰超娆剧殑骞冲潎浣欓脳璁婂嫊(d貌ng)鎴愭湰鐜嚸楄硣鏈垚鏈巼=62000脳60%脳12%=4464(鍏�)銆�

銆€銆€(2)鐝�(xi脿n)閲戞姌鎵ｆ垚鏈�=1440000脳50%脳1.5%+1440000脳30%脳1%=15120(鍏�)銆�

銆€銆€2.F鍏徃鏄竴瀹跺皬瀹堕浕鍒堕€犲晢锛�2011骞�8鏈堜唤鐨勯姺(xi膩o)鍞鐐�100钀�(w脿n)鍏�锛�9鏈堜唤閵�(xi膩o)鍞鐐�90钀�(w脿n)鍏�銆傛牴鎿�(j霉)鍏徃甯傚牬(ch菐ng)閮ㄧ殑閵�(xi膩o)鍞爯(y霉)娓�(c猫)锛岄爯(y霉)瑷�(j矛)2011骞寸鍥涘搴�10锝�12鏈堜唤鐨勬湀閵�(xi膩o)鍞鍒嗗垾鐐�112钀�(w脿n)鍏�銆�120钀�(w脿n)鍏冨拰110钀�(w脿n)鍏�銆傛牴鎿�(j霉)鍏徃璨�(c谩i)鍕�(w霉)閮ㄤ竴璨煼(zh铆)琛岀殑鏀舵鏀跨瓥锛岄姺(xi膩o)鍞鐨勬敹娆鹃€�(j矛n)搴︾偤閵�(xi膩o)鍞暥(d膩ng)鏈堟敹娆�60%锛屾鏈堟敹娆�30%锛岀涓夊€�(g猫)鏈堟敹娆�10%銆�

銆€銆€鍏徃闋�(y霉)瑷�(j矛)2011骞村勾鏈湁45钀�(w脿n)鍏冪殑璩囬噾缂哄彛锛岀偤浜嗙睂鎺墍闇€璩囬噾锛屽叕鍙告焙瀹氬皣12鏈堜唤鍏ㄩ儴鎳�(y墨ng)鏀惰超娆鹃€�(j矛n)琛屼繚鐞�锛屼繚鐞嗚硣閲戝洖鏀舵瘮鐜囩偤85%銆�

銆€銆€瑕佹眰锛�

銆€銆€(1)瑷�(j矛)绠�2011骞�11鏈堜唤鐨勭従(xi脿n)閲戞敹鍏ュ悎瑷�(j矛)銆�

銆€銆€(2)瑷�(j矛)绠�2011骞�12鏈堜唤鎳�(y墨ng)鏀惰超娆句繚鐞嗚硣閲戝洖鏀堕銆�

銆€銆€(3)鍒ゆ柗2011骞�12鏈堜唤鎳�(y墨ng)鏀惰超娆句繚鐞嗘敹鍒扮殑璩囬噾鑳藉惁婊胯冻鐣�(d膩ng)鏈堣硣閲戦渶姹�銆�

銆€銆€銆愭纰虹瓟妗堛€�

銆€銆€(1)11鏈堜唤鐝�(xi脿n)閲戞敹鍏ュ悎瑷�(j矛)=90脳10%+112脳30%+120脳60%=114.6(钀�(w脿n)鍏�)銆�

銆€銆€(2)12鏈堜唤鎳�(y墨ng)鏀惰超娆�=120脳10%+110脳40%=56(钀�(w脿n)鍏�)

銆€銆€12鏈堜唤鎳�(y墨ng)鏀惰超娆句繚鐞嗚硣閲戝洖鏀堕=56脳85%=47.6(钀�(w脿n)鍏�)銆�

銆€銆€(3)12鏈堜唤鎳�(y墨ng)鏀惰超娆句繚鐞嗚硣閲戝洖鏀堕47.6钀�(w脿n)鍏�>骞存湯鍏徃鐨勮硣閲戠己鍙�45钀�(w脿n)鍏�锛屾墍浠�12鏈堜唤鎳�(y墨ng)鏀惰超娆句繚鐞嗘敹鍒扮殑璩囬噾鑳藉婊胯冻骞存湯璩囬噾闇€姹傘€�

銆€銆€3.ABC鍏徃鎿噰璩�(g貌u)涓€鎵硅紨鍔╃敓鐢�(ch菐n)瑷�(sh猫)鍌�锛屽児(ji脿)鍊�25钀�(w脿n)鍏冿紝渚涙噳(y墨ng)鍟嗚(gu墨)瀹氱殑浠樻姊濅欢濡備笅锛�

銆€銆€绔嬪嵆浠樻锛屼粯243750鍏�;

銆€銆€绗�20澶╀粯娆�锛屼粯245000鍏�;

銆€銆€绗�50澶╀粯娆撅紝浠�247500鍏�;

銆€銆€绗�80澶╀粯娆撅紝浠樺叏椤�銆�

銆€銆€(涓€骞存寜360澶╄▓(j矛)绠�)

銆€銆€瑕佹眰锛�

銆€銆€(1)鍋囪ō(sh猫)閵€琛岀煭鏈熻哺娆惧埄鐜囩偤10%锛�

銆€?銆佸剢?j矛)绠楁斁妫勭従(xi脿n)閲戞姌鎵ｇ殑淇＄敤鎴愭湰鐜�;

銆€?銆佽盁?j矛)绠楀悇鍊�(g猫)鏅�(sh铆)榛�(di菐n)浠樻鐨勫噲鏀剁泭;

銆€?銆侀劘娌婚緝_瀹氬皪(du矛)瑭插叕鍙告渶鏈夊埄鐨勪粯娆炬棩鏈熴€�

銆€銆€(2)鍋囪ō(sh猫)鐩墠鏈変竴鐭湡鎶曡硣鍫�(b脿o)閰巼鐐�20%锛岀⒑瀹氬皪(du矛)瑭插叕鍙告渶鏈夊埄鐨勪粯娆炬棩鏈�銆�

銆€銆€銆愭纰虹瓟妗堛€�

銆€銆€(1)鈶犵珛鍗充粯娆撅細鎶樻墸鐜�=(250000-243750)/250000=2.5%

銆€銆€绗�20澶╀粯娆�锛屾姌鎵ｇ巼=(250000-245000)/250000=2%

銆€銆€绗�50澶╀粯娆�锛屾姌鎵ｇ巼=(250000-247500)/250000=1%

銆€銆€鍥犳锛屼粯娆炬浠跺彲浠ュ(xi臎)鐐�(2.5/0锛�2/20锛�1/50锛孨/80)銆�

銆€銆€鏀炬(绔嬪嵆浠樻)鎶樻墸鐨勮硣閲戞垚鏈�=[2.5%/(1-2.5%)]脳[360/(80-0)]=11.54%

銆€銆€鏀炬(绗�20澶╀粯娆�)鎶樻墸鐨勮硣閲戞垚鏈�=[2%/(1-2%)]脳[360/(80-20)]=12.24%

銆€銆€鏀炬(绗�50澶╀粯娆�)鎶樻墸鐨勮硣閲戞垚鏈�=[1%/(1-1%)]脳[360/(80-50)]=12.12%

銆€?銆佽鈷撻敜鐘婇缇版壘?(250000-243750)-243750脳80脳10%/360=833.33(鍏�)

銆€銆€绗�20澶╀粯娆惧噲鏀剁泭=(250000-245000)-245000脳60脳10%/360=916.67(鍏�)

銆€銆€绗�50澶╀粯娆惧噲鏀剁泭=(250000-247500)-247500脳30脳10%/360=437.5(鍏�)

銆€?銆佽箿?y墨ng)閬告搰20澶╀粯娆�銆傚洜?y脿n)姒夎墳澹靛姯閯ｉY閲戞垚鏈潎澶т簬閵€琛岀煭鏈熻哺娆惧埄鐜�10%锛屾墍浠ユ噳(y墨ng)閬告搰浜彈鎶樻墸锛屼絾閫欐槸涓€鍊�(g猫)澶氶噸鎶樻墸鐨勯锛屾墍浠ユ噳(y墨ng)閬告搰浜彈鎶樻墸鍑堟敹鐩婃渶澶х殑鏂规锛�20澶╀粯娆句韩鍙楁姌鎵ｅ噲鏀剁泭鏈€澶�銆�

銆€銆€(2)鍥�?y脿n)妲庡攼璋曢】Y鏀剁泭鐜�20%姣旀斁妫勫悇鎶樻墸鐨勪唬鍍�(ji脿)鍧囬珮锛屾墍浠ユ噳(y墨ng)鏀炬鎶樻墸鍘昏拷姹傛洿楂樼殑鏀剁泭锛屽嵆鎳�(y墨ng)閬告搰绗�80澶╀粯娆�銆�

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