мԻƿĿǰѵི52

1214200341գҵһƷҵۻܶΪ300Ԫֵ˰ҵͬյҵжҵһƱΪ300ԪΪ6¡ƱΪ8%ҵƱסҵ¼ҵƱϢ2003101գҵδܶҸƱݣҵӦƱݱϢתӦ˿ټϢ2003125գס˫Э̽ծ飬ǩծЭ£
1ҵеһӵȫȨķֳ60Ԫծ񡣸÷ҵԭΪ100ԪѼ۾30ԪѼֵ׼5Ԫ
2ҵͬҵծ񱾽40Ԫ2003412003930ѼȫϢ
3ʣծijӳ20041231ածӳڼ䣬ʣծ5%ȡϢϢһγ
4Э20031231ִС
ծ֮ǰҵծȨδỵ׼Ȩծйط 20031231ɡҵȡõķΪ̶ʲк͹
ҵ 20041231հЭ涨Ƿծ
ϣҵҵӦծ
ɱ1230004Ըʡ
1.ҵ
ҵ 20031231ոծȨ
ҵӦծȨ =300×(1+8%÷2)=312Ԫ
ҵδӦս =(312-60-40-12)×(1+5%)=210Ԫ
ҵӦȷϵʧ =312-60-210=42Ԫ
裺̶ʲ 600000
Ӧ˿ծ顡 2100000
Ӫҵ֧ 420000
Ӧ˿ 3120000
2.ҵ
δӦ =200×(1+5%)=210Ԫ
ӦʱĽ =312-65-210=37Ԫ
裺̶ʲ 650000
ۼ۾ɡ 300000
̶ʲֵ׼ 50000
̶ʲ 1000000
裺Ӧ˿ 3120000
̶ʲ 650000
Ӧ˿ծ顡 2100000
ʱ 370000
3.ҵҵ20041231ծȨծʵ峥ʱĻƴ
1ҵĻƷ¼
裺д 2100000
Ӧ˿ 2100000
2ҵĻƷ¼
裺Ӧ˿ 2100000
д 2100000
10 ׹˾ 200341ճһƷҹ˾ۿ200Ԫ˫Ϊһ˰ˣֵ˰17%ҹ˾д֧34ԪһŴϢҵжһƱ6£6%ҵƱʱҹ˾жң2004320գҹ˾ѣ׹˾Э飺
1ҹ˾200441һֳ120Ԫծ񣬷ԭ100Ԫ۾20Ԫֵ׼4Ԫ
2׹˾20ԪԭҵƱȫϢ200441Ч
32005331պ630ƽ֧ٶϢÿ630պ1231ռᡣ
Ҫ
1Ƽסҹ˾ǰĻƷ¼
2׹˾ծȨֵȷծա
3Ƽסҹ˾ծƷ¼
4Ƽסҹ˾ʵ峥ծĻƷ¼
λԪʾ
ɱ1230005Ըʡ
𰸡
1Ƽסҹ˾ǰĻƷ¼
׹˾
Ʒ
裺д 34
ӦƱݡ 200
Ӫҵ 200
Ӧ˰ Ӧֵ˰˰ 34
630ռϢ
裺ӦƱ 3
3
۵ڶԷи
裺Ӧ˿ 206
ӦƱ 203
3
ҹ˾
ٹƷ
裺Ʒ 200
Ӧ˰ Ӧֵ˰˰ 34
д 34
ӦƱ 200
630ռϢ
裺á3
ӦƱݡ3
۵֧
裺ӦƱݡ203
3
Ӧ˿206
2׹˾ծȨֵ=206Ԫ
ծգ 200441
3סҹ˾ծĻƷ¼
׹˾ծȨˣ
裺Ӧ˿ ծ 60
̶ʲ 120
Ӫҵ֧ 26
Ӧ˿ 206
ҹ˾
裺̶ʲ 80
ۼ۾ 20
̶ʲ 100
裺̶ʲֵ׼ 4
̶ʲ 4
裺Ӧ˿ 206
̶ʲ 76
Ӧ˿ ծ 60
ʱ ʱ 70
42005331
׹˾
裺д 30
Ӧ˿ 30
ҹ˾
裺Ӧ˿ 30
д 30
2005630շ¼ͬ