P27811-21
ij촬ҵһͻǩһܽΪ5800000ԪĹ̶ۺͬнһҴ19982¿Ԥ20008깤ԤƹܳɱΪ5500000Ԫ1999ףڸֲļ۸ǵصԤܳɱԤƹܳɱѴﵽ6000000Ԫ촬ҵ20006ǰ˺ͬͻ֧ͬ200000Ԫôйϼ199819992000
ĿǰΪֹѷijɱ154000048000005950000
ɺͬ跢ijɱ39600001200000
ѽͬۿ174000029600001300000
ʵյۿ170000029000001400000
ɱ1140009Ըʡ
1.촬ҵ1998ԱͬΪԻӳй˰ҵԣ
1ǼǷĺͬɱ
裺ʩ--ͬɱ1540000
ԭϡӦʡۼ۾ɵȡ1540000
2Ǽѽĺͬۿ
裺Ӧ˿1740000
̽㡡1740000
3Ǽʵյĺͬۿ
裺д1700000
Ӧ˿1700000
4ȷϺͼͷãǼ
1998깤=1540000÷1540000+3960000×100%=28%
1998Ӧȷϵĺͬ=5800000×28%=1624000Ԫ
1998Ӧȷϵë=5800000-1540000-3960000×28%
=84000Ԫ
1998Ӧȷϵĺͬ=1624000-84000=1540000Ԫ
裺ʩ--ͬë84000
Ӫҵɱ1540000
Ӫҵ롡1624000
2.1999
1ǼǷĺͬɱ
裺ʩ--ͬɱ3260000
ԭϡӦʡۼ۾ɵȡ3260000
2Ǽѽĺͬۿ
裺Ӧ˿2960000
̽㡡2960000
3Ǽʵյĺͬۿ
裺д2900000
Ӧ˿2900000
4ȷϺͼĺͬͷãǼ
1999깤=4800000÷4800000+1200000×100%=80%
1999ȷϵĺͬ=5800000×80%-1624000=3016000Ԫ
1999ȷϵë=5800000-4800000-1200000×80%84000
=-244000Ԫ
1999ȷϵĺͬ=3016000--244000=3260000Ԫ
1999ȷϵĺͬԤʧ=4800000+1200000-5800000×1-80%
=40000Ԫ
1999ףڸúͬԤܳɱ6000000Ԫںͬ루5800000ԪԤƷʧܶΪ200000Ԫ"ʩ--ͬë"зӳ-160000Ԫ84000-244000ĿˣӦʣġΪɹ̽Ԥʧ40000ԪȷΪʧ
裺Ӫҵɱ3260000
Ӫҵ롡3016000
ʩ--ͬë244000
ͬʱ
裺--ͬԤʧ40000
--ͬԤʧ40000
3.2000
1ǼǷĺͬɱ
裺ʩ--ͬɱ1150000
ԭϡӦʡۼ۾ɵȡ1150000
2Ǽѽĺͬۿ
裺Ӧ˿1300000
̽㡡1300000
3Ǽʵյĺͬ
裺д1400000
Ӧ˿1400000
4ȷϵĺͬͷãǼ
2000ȷϵĺͬ=ͬܽ-Ŀǰֹۼȷϵ
=5800000+200000-1624000+3016000
=1360000Ԫ
2000ȷϵë=[5800000+200000-5950000]-84000-244000
=210000Ԫ
2000ȷϵĺͬ=ȷϵĺͬ-ȷϵë-
ǰԤʧ
=1360000-210000-40000=1110000Ԫ
裺Ӫҵɱ1110000
--ͬԤʧ40000
ʩ--ͬë210000
Ӫҵ롡1360000
"̽"ĿԳ
裺̽㡡6000000
ʩ--ͬɱ5950000
--ͬë50000
18200471գij˾ͻǩһ̶۽ͬнһ칫¥Ԥ20051231깤ͬܽΪ12000ԪԤܳɱΪ10000Ԫֹ20041231գý˾ʵʷͬɱ3000ԪٶýͬĽܹɿعƣ2004ȶԸͬȷϵΪԪ2005꿼⣩
A.3000
B.3200
C.3500
D.3600
ɱ1140010Ըʡ
𰸡D
2004ȶԸͬȷϵ=12000×3000/10000=3600Ԫ