2010мְƿмʵ񣺿½ۺ4

һڡڹȨͶȨ淨+ǻʲϰ⣺

A˾B˾гڹȨͶʣй£

1A˾200711óͶB˾ȡB˾30%ĹȨB˾Ӫ߾شӰ졣ͶԭΪ3000Ԫ۾500Ԫδʲֵ׼óͶյĹʼֵΪ3200ԪͶʸԼͶʲĹʼֵΪ˼ֵʵʱעʱ10000Ԫ30%ˡ

2B˾20075·2006󣬶Ͷ߷󹲼400Ԫ

3B˾2007ʵ־Ϊ2000Ԫʵ־10%ȡӯ๫

420086·2007500Ԫ

52008B˾1500Ԫ2008B˾ڿɹ۽ʲҵʱ200Ԫ

Ҫ

1A˾20072008ͶйҵĻƷ¼ٶڹȨͶδֵ

2A˾20081231ճڹȨͶ˻

3B˾ͶʵĻƷ¼

𰸽

1A˾йҵĻƷ¼

Ͷʱ

裺̶ʲ 2500
ۼ۾ 500
̶ʲ 3000

裺ڹȨͶʡB˾Ͷʳɱ 3200
̶ʲ 2500
Ӫҵ롪ʲת棨3200-2500700

20075·

裺Ӧչ 400×30% 120
ڹȨͶʡB˾Ͷʳɱ 120

裺д 120
Ӧչ 120

2007B˾ʵ־A˾ȷͶ棺

裺ڹȨͶʡB˾600
Ͷ棨2000×30% 600

20086B˾淢Ź

裺Ӧչ 500×30% 150
ڹȨͶʡB˾ 150

裺д 150
Ӧչ 150

2008B˾1500ԪA˾ȷͶʧ

裺Ͷ 1500×30% 450
ڹȨͶʡB˾ 450

B˾ʱ䶯

裺ڹȨͶʡB˾Ȩ䶯 200×30%60
ʱʱ 60

2A˾20081231ճڹȨͶ˻=Ͷʳɱϸ˽3080Ԫ+0Ԫ+Ȩ䶯60Ԫ=3140Ԫ

3 B˾ͶʵĻƷ¼

裺̶ʲ 3200
ʵʱ 10000×30%3000
ʱʱ 200