мԻƿĿǰѵི51

12-9
2003510գҵһƷҵۿ2600000Ԫֵ˰ͬ涨Ӧ20031210ǰ壬ҵֽ㣬ܳӦ20031210ǰ֧Ӧ˿Э̣2004310սծ飬ҵͬҵծ100000Ԫһ壻ծӳڼ䣬ҵ2%ϢϢծ񱾽һ֧ٶҵΪӦծȨĻ׼Ϊ260000Ԫ
ϣסҵӦծ
ɱ1220011Ըʡ
1.ҵ
1ծ
ծȨֵ =2600000-260000=2340000Ԫ
δӦս =2500000×(1+2%)=2550000Ԫ
ߵIJΪ 210000ԪδӦսӦծȨֵСӦծȨ߲50000ԪѼĻ׼
裺Ӧ˿ --ծ顡2550000
׼ 50000
Ӧ˿ 2600000
2պһĩҵյϢ
裺д 2550000
Ӧ˿ --ծ顡2550000
2.ҵ
1ծ
ծֵ뽫Ӧ֮IJ
ծֵ =2600000Ԫ
Ӧ =(2600000-100000)×(1+2%)=2550000Ԫ
ӦʱĽ =2600000-2550000=50000Ԫ
裺Ӧ˿ 2600000
Ӧ˿ --ծ顡2550000
ʱ --ʱ50000
2һ곥ӦϢ
裺Ӧ˿ --ծ顡2550000
д 2550000
ծ
1.ծ˵Ļƴ
޸ĺծ漰֧ģծӦ֧ڽӦС֧ʵʷʱӦծֵծʱ֧δδĻ֧һӦתʱǣծʱծ˷ծʧ鵱Ӫҵ֧ģδ֧Ļ֧ΪӵӪҵ루ԭӪҵ֧ծʧΪޣಿתʱ
2.ծȨ˵Ļƴ
޸ĺծ漰ģծȨ˲ӦڽӦսУյʱڲãҵֱӼϢ룩
P32012-101997630գҵijȡ10%ڵĴ1000000Ԫҵѣ20001231սծ飬ͬӳ20031231գʽ7%ǷϢ350000Ԫ800000ԪϢ֧һծҵ2002ӯʻָ10%ӯά7%ʡҵijе£
ɱ1220012Ըʡ
1.ҵ
1ʱĽ
ծֵ =+Ϣ
=1000000×(1+10%×3.5)=1350000Ԫ
Ӧ =+ӦϢ+֧
=800000×(1+7%×3)+800000×(10%-7%)×2
=1016000Ԫ
ڽ 1350000
Ӧ 1016000
У 800000
ӦϢ (800000×7%×3)168000
֧ [800000×(10%-7%)×2]48000
2Ʒ¼
20001231ծʱ
裺ڽ 1350000
ڽDDծ顡 1016000
ʱDDʱ 334000
20011231֧Ϣʱ
裺ڽ --ծ顡56000
д (800000×7%)56000
ۼҵ2002ӯ2002123120031231֧ϢʱҵӦ10%֧Ϣ2002Ҫ֧Ϣ80000(800000×10%)Ԫк֧24000Ԫ
裺ڽDDծ顡 80000
д 80000
20031231֧һϢ80000Ԫͱ800000Ԫʱ
裺ڽDDծ顡 880000
д 880000
ܼҵ 2002ûӯ20021231֧Ϣʱ
裺ڽ --ծ顡56000
д 56000
20031231֧һϢ56000Ԫͱ800000ԪʱҪԭծĻ֧48000Ԫתʱ֧ծʱһת
裺ڽ --ծ顡904000
д 856000
ʱ --ʱ48000