ʽɱʽṹ
һڡʽɱ
һʽɱĺ
1.壺ʽɱָҵΪＯʹʽĴۡ
2.ݣʽɱʷúʷ
ʷָҵʹʽ֧ĴۣծʽϢȨʽĹֺȣصʽʹʱ䳤йء
ʷָҵڳʽΪʽ֧ĴۣծȯƱķзãнѵȣصdzʿʼʱһ֧
3.ʽɱıʾ
ʽɱþʾҲʾΪڲͬʽģıȽϣڲһʾ
4.ʽɱ
㷺Ӧҵʾߣ
1ӰҵܶҪ
2ҵѡʽԴĻ
3ҵѡóʷʽIJο
4ȷʽṹҪ
ҵͶʹӦҲ϶ࣺ
1Ϊ㾻ֵָ
2ڲָоʱʽɱΪ
ʽɱļ
ʽɱʽɱȨʽɱͱʽɱ
һʽɱļ
ʽɱͨģʽ
ʽɱ=ʵʸʷ/ܶ-ʷã
=ʵʸʷ/[ܶ×1-ʷʣ]
1ABҹ˾±ʾλԪ
һʽɱĺ
1.壺ʽɱָҵΪＯʹʽĴۡ
2.ݣʽɱʷúʷ
ʷָҵʹʽ֧ĴۣծʽϢȨʽĹֺȣصʽʹʱ䳤йء
ʷָҵڳʽΪʽ֧ĴۣծȯƱķзãнѵȣصdzʿʼʱһ֧
3.ʽɱıʾ
ʽɱþʾҲʾΪڲͬʽģıȽϣڲһʾ
4.ʽɱ
㷺Ӧҵʾߣ
1ӰҵܶҪ
2ҵѡʽԴĻ
3ҵѡóʷʽIJο
4ȷʽṹҪ
ҵͶʹӦҲ϶ࣺ
1Ϊ㾻ֵָ
2ڲָоʱʽɱΪ
ʽɱļ
ʽɱʽɱȨʽɱͱʽɱ
һʽɱļ
ʽɱͨģʽ
ʽɱ=ʵʸʷ/ܶ-ʷã
=ʵʸʷ/[ܶ×1-ʷʣ]
1ABҹ˾±ʾλԪ
|
Ŀ |
A˾ |
B˾ |
|
ҵʽģ |
1000 |
1000 |
|
ծʽϢʣ10% |
0 |
500 |
|
Ȩʽ |
1000 |
500 |
|
ʽ |
20% |
20% |
|
Ϣ˰ǰ |
200 |
200 |
|
Ϣ |
0 |
50 |
|
˰ǰ |
200 |
150 |
|
˰˰30% |
60 |
45 |
|
˰ |
140 |
105 |
ҵľϢ
=Ϣ-Ϣ×T=Ϣ×1-T=50×1-30%=35Ԫ
1.ծʽɱļ㡡
̲P127[4-2]нɱļ
ABC˾ȡһʳڽ1000Ԫ0.1%5%3꣬ÿϢһΣһλ˾˰33%ñнʽɱΪ
нɱ=[1000×5%×1-33%]/[1000×1-0.1%]×100%=3.35%
ծȯʶ=ծȯķм۸
Ϣ=ֵ×Ʊ
̲P127[4-1]ծȯɱļ
ijҵһΪ10ծȯծȯֵΪ1000ԪƱΪ12%ÿ긶һϢзΪ3%˰Ϊ33%ծȯֵȼ۷СñծȯijɱΪ
ծȯɱ=[1000×12%×1-33%]/[1000×1-3%]×100%=8.29%
[2]ij˾ƻй˾ծȯֵΪ1000Ԫ10ڣƱ10%ÿ긶ϢһΡԤƷʱгΪ15%зΪж0.5%õ˰Ϊ30%ȷù˾ծȯʽɱΪ١
֪P/A15%10=5.0188P/F15%10=0.2472
м۸=1000×10%×P/A15%10+1000×P/F15%10=749.08Ԫ
2.Ȩʽɱļ
1ȹɵʽɱ
עϢ˰֧ģּܵ˰
̲P127[4-3]ȹɳɱļ
ijҵֵ100ԪȹɣʷΪ4%ÿ֧12%ĹȹɵijɱΪ
ȹɳɱ=100×12%/[100×1-4%]×100%=12.5%
ȹɹɶķմծȯ˵ķգȹɹʴծȯϢʣȹɹ˰֧ģٹ˾˰ȹɳɱͨծȯɱ
2ͨɵʽɱ
ٹģ
ͨʽɱĹ̾KĹ̡
ʱʲģ
ԭƱʽɱ=ƱͶҪıҪ=+
ࣺxiaona
Ķ
