2010мְƿмʵ񣺿½ۺ3

һڡ̶ʲ+ʱ+ծ顱ϰ⣺

Ϻɷ޹˾¼ơϺ˾Ϊ˽һߣ200711רŴй8000ԪΪ2룬Ϊ6%Ϣÿĩһ֧豸ṩ̼Ͷ˾죬˫ԼϸƷΪձ׼Ϻ˾׹˾ǩ߽ܼͬۿΪ16000Ԫ

12007귢߽йص£

11գʽ˽д׹˾֧̽ȿ3000Ԫ21գд׹˾֧̽ȿ3000Ԫ41գ׹˾豸з¹ʣ޷ʱ̱ͣ71գ¿81գд׹˾֧̽ȿ6000Ԫ1120գ߽ɣֲƷȱݣƷϸΪ20%.׹˾ԣ1231մﵽҪϸƷ깤ͶʹáϺ˾1231֧ۿ4000ԪϺ˾ûñʴϢԲơ

2ٶ20082009귢ߺծйص£

2008131գ߹̿㣬ܳɱΪ16473.39ԪϺ˾Թ̶ʲֱ߷۾ɣԤʹ10꣬ԤƾֵΪ473.39Ԫ

20081231գڹҶԸIJƷڰȫȼ˱׼ʹƷܵϴƣҵӪزӰ죬ù̶ʲֵּļ󡣾ƣջؽΪ14000Ԫ

200911գ߷ֵԭԤƵʹ޺ԤƵľֵ䡣

20096ĩйеĸñʴڣϺ˾״ѣ71գϺ˾øñʴߵֳծпǵߺԴãͬߵֳծ񣻵ҵĿǰʵ״ͬһȻͬʱ500Ԫڼ䲻ϢϺ˾ͬйĻʾʽ𣬱֤ծ鷽ʵʩ

20096ĩʱñʴ8000ԪϢѰ黹

200995գϺ˾Ϊάʽ𣬽Եͼתø̶ʹ˾ȡüۿ12710Ԫ920հйʲۿմСٶתе˰ѡ

9ĩծЭ涨Ϻ˾黹йеĴϢ

Ҫ

1ȷйصĽʱڼ䣬˵ɡ

2ȼΪӦʱϢ

3Ϻ˾2008ĩǷʲֵ׼ᣬӦʲֵ׼Ľ

4200971ծʱϺ˾ծõĽծ

5Ϻ˾תø߷棬

𰸽

1ȷйصĽʱڼ䣬˵

ʱΪ200711գʱյΪ20071231գУ41-630յڼӦͣʱ

ǣ200711ͬʱϢʱʲ֧ѾѾΪʹʲﵽԤʹ״̬ҪĹѾʼ20071231չ̶ʲﵽԤʹ״̬Ӧֹͣʱ41-630ͣʱжϣж3£ϡ

2ΪӦʱϢʱڼΪ200711-1231գ41-630ͣʱϢʱ

һȣ

Ϣ=8000×6%÷12×3=120ԪʱڼרŽϢȫʱ

裺ڽ 120

д 120

ڶȣ

Ϣ=8000×6%÷12×3=120ԪڶϢȫû

裺 120

д 120

ȣ

Ϣ=8000×6%÷12×3=120ԪʱڼרŽϢȫʱ

裺ڽ 120

д 120

ļȣ

Ϣ=8000×6%÷12×3=120ԪʱڼרŽϢȫʱ

裺ڽ 120

д 120

3Ϻ˾2008ĩǷֵ׼ᣬӦʲֵ׼Ľ

ڹ̶ʲֵּļҪԿջؽвԣջؽСڹ̶ʲֵҪʲֵ׼

2007ĩߴﵽԤʹ״̬ù̶ʲ˼ֵΪ16474.39Ԫ2008۾ɶ=16473.39-473.39/10=1600Ԫʲֵ׼ǰߵĹ̶ʲֵΪ14873.3916473.39-1600Ԫ̶ʲջؽΪ14000ԪˣջؽСֵӦʲֵ׼

ۼʲֵ׼Ľ=14873.39-14000=873.39Ԫ

裺ʲֵʧĹ̶ʲֵ׼ 873.39

̶ʲֵ׼ 873.39

4200971ծʱϺ˾ծõĽծ

Ϻ˾Ӧ= 8000-500=7500Ԫ

ծ=ʱծ-Ӧ=8000-7500=500Ԫ

裺ڽ 8000

ڽ 7500

Ӫҵ롪ծ 500

5Ϻ˾תø߷棬

ټתǰߵֵ

20091-9Ӧ۾ɶ=14000-473.39/9×9/12=1127.22Ԫ

2009930תǰ澻=ԭ16473.39-ۼ۾2727.221600+1127.22-ʲֵ׼873.39=12872.78Ԫ

ת߷Ŀ=澻-תüۿ=12872.78-12710=162.78Ԫ

裺̶ʲ 12872.78

ۼ۾ 2727.22

̶ʲֵ׼ 873.39

̶ʲ 16473.39

裺д 12710

Ӫҵ֧ 162.78

̶ʲ 12872.78

Թ̶ʲΪߣʱծ֪ʶϵ̶ʲУרŽרŽϢӦҪʱ̶ʲɺӦ۾ɣмֵԣ緢ֵӦֵ׼̶ʲֵӦ¼۾ɶ޷黹רŽʱǩծЭ飬ڻôù̶ʲüۿ黹̻ۣڶ֪ʶл