һǰδ۽˰ҵɷۼƶ˰ȷֱÿһְӦ˰ڴ˻ϻܼҵӦ۽˰ϼ
ڼӦ˰ʱӦÿһְƽʶȥÿ۳IJȷְ˰ʣȻչ涨ʵӦ˰
1.ְƽʶļ㹫ʽ
ְƽʶ=ҵΪÿһְԼõĹʺϼҵʵʽõ·
ʽʺϼδҵĽ𡢽ȡ
2.ְӦ˰ļ㹫ʽ
˰ÿһְӦ˰=ҵδ۽˰ҵɷѺϼ˰ʣ۳
ʽС0˰ʵΪ5%ݴ˼Ӧ˰
3.ҵӦ۽ɸ˰ϼ㹫ʽ
ҵӦ۽˰=Ƹ˰ҵӦ۽˰
˰ҵӦ۽˰=˰ÿһְӦ˰
˵20113·ݣ˰ڼз֣ijڵҵ20101·ݽƶȣҵΪijɵδ۽˰мij2010112µҵΪõĹʺϼΪ78000ԪҵΪϼΪ3120Ԫ201112µҵΪõĹʺϼΪ20000ԪҵΪһԽɱµΪ800Ԫҵδ۽ҵɷѲָ˰ijӦɵĸ˰
ȼij2010ƽʶ7800012=65006500-2000=4500ԪӦø˰˰ʣ15%۳125ҵΪijɵ2010ҵ3120ԪӦɸ˰=312015%-125=343Ԫij2011ƽʶ200002=1000010000-2000=8000ԪӦø˰˰ʣ20%۳375ҵΪijɵ2011ҵ800ԪӦɸ˰=80020%-375=-215С0Ԫ˰Ϊ5%ݴ˼ɵ2011ҵ800ԪӦ˰=8005%=40ԪǼij20101µ20112ȡõӦ˰=343+40=383Ԫ
