2008мְơмʵģ⼰ʮһ

ġ:
25׹ɷ޹˾(¼Ƽ׹˾)ϵֵ˰һ˰ˣֵ˰˰Ϊ17%õ˰˰Ϊ33%۵۳Ϊ˰۸⣬Ϊֵ˰ļ۸񡣼׹˾׼׹˾200512·ҵ񣺪
(1)122գҵAƷ10Ϊ2000Ԫλ۳ɱΪ1000ԪԼĸΪ2/10N/20
(2)128գҵյAƷ󣬷дƷ˫Э̣׹˾ͬ5%ҹ˾128ո塣ٶֽۿʱֵ˰
(3)˾ӪԾɻҵ129˾AƷ2Ϊ2340Ԫ(˰۸)λ۳ɱΪ1000Ԫͬʱյ2ͬƷÿռ100Ԫ(ֵ˰)ʵֽ4480ԪС
(4)1210գԷտ۷ʽҵBƷ10Ϊ4000Ԫλ۳ɱΪ3000ԪݷտۺܼͬۿĴƽȡÿտһΡһӦȡļۿڵմС
(5)1215գҵ۲һۿΪ20000ԪòϷɱΪ16000ԪȡֵΪ23400ԪгжһƱһš
(6)1218գҵҪ˻ر1120չ10AƷòƷ۵Ϊ2000Ԫλ۳ɱΪ1000Ԫ20000Ԫȷˣۿδȡ˻ԭϵͬҵ˻˻Ϳߺֵ˰ר÷Ʊ׹˾յ˻صĻ
(7)1220գյⵥλñ˾칫÷һ100000ԪմС
(8)ίкҵAƷ100ЭΪÿ2000ԪòƷÿɱΪ1000Ԫ׹˾յҵĴ嵥嵥עҵAƷ20׹˾δյ
(9)ѩɽ˾ίУEƷ1000ۼ۵10%ȡѡEƷ˫ЭΪÿ200Ԫ׹˾ѽеEƷÿ200Ԫȫ۳ͬʱյѩɽ˾嵥յѩɽ˾ߵֵ˰ר÷Ʊ׹˾۳Ѻʣ黹ѩɽ˾
Ҫ󣺱ҵĻƷ¼
׼𰸣(1)122գҵAƷ
裺Ӧ˿23400
Ӫҵ20000
Ӧ˰𡪡Ӧֵ˰(˰)3400
裺Ӫҵɱ10000
Ʒ10000
(2)128գҵյAƷ󣬷дƷ
裺Ӫҵ1000
Ӧ˰𡪡Ӧֵ˰(˰)170
Ӧ˿1170
裺д21850
380
Ӧ˿22230
(3)Ծɻҵ
裺д4480
Ʒ200
Ӫҵ4000
Ӧ˰𡪡Ӧֵ˰(˰)680
裺Ӫҵɱ2000
Ʒ2000
(4)1210գԷտ۷ʽҵBƷ
Ʒʱ
裺տƷ30000
Ʒ30000
һȡۿʱ
裺д11700
Ӫҵ10000
Ӧ˰𡪡Ӧֵ˰(˰)1700
裺Ӫҵɱ7500
տƷ7500
(5)215գҵ۲һ
裺ӦƱ23400
ҵ20000
Ӧ˰𡪡Ӧֵ˰(˰)3400
裺ҵ֧16000
ԭ16000
(6)1218գҵҪ˻ر1120չ10AƷ
裺Ӫҵ20000
Ӧ˰𡪡Ӧֵ˰(˰)3400
Ӧ˿23400
裺Ʒ10000
Ӫҵɱ10000
(7)1220գյⵥλñ˾칫÷һ
裺д100000
Ԥ˿100000
(8)ίкҵAƷ
Ʒʱ
裺ίдƷ100000
Ʒ100000
յ嵥ʱ
裺Ӧ˿46800
Ӫҵ40000
Ӧ˰𡪡Ӧֵ˰(˰)6800
תɱʱ
裺Ӫҵɱ20000
ίдƷ20000
(9)ѩɽ˾ίдƷ
յEƷ
裺дƷ200000
Ʒ200000
ʵEƷ
裺д234000
Ӧ˿ѩɽ˾200000
Ӧ˰𡪡Ӧֵ˰(˰)34000
յѩɽ˾ֵ˰ר÷Ʊ
裺Ӧ˰𡪡Ӧֵ˰(˰)34000
Ӧ˿ѩɽ˾34000
裺Ʒ200000
дƷ200000
黹ѩɽ˾ѣ
裺Ӧ˿ѩɽ˾234000
д214000
Ӫҵ(ҵ)20000
26Դ˾ijҵǩһܽΪ1000ԪĹ̶ۺͬ2003꿪Ԥ2005깤ù˾ۼʵʷĺͬɱռͬԤܳɱıȷ깤ȣԤܳɱΪ800Ԫ2004۸ؽԤܳɱΪ850Ԫ2005ͻҪ֧ͬͬ30Ԫϼ±
Ŀ200320042005
ĿǰΪֹѷɱ300680820
ɺͬ跢ɱ5001700
ѽ㹤̼ۿ380450200
ʵյ̿350420260
Ҫ󣺼Դ˾ĺͬã2005йػƷ¼еĽλԪʾ
׼𰸣12003
깤̶=300÷300+500=37.5%
Ӧȷϵĺͬ=1000×37.5%=375(Ԫ)
Ӧȷϵë=(1000-300-500)×37.5%=75(Ԫ)
Ӧȷϵĺͬ=375-75=300(Ԫ)
22004
깤̶=680÷680+170=80%
Ӧȷϵĺͬ=1000×80%-375=425Ԫ
Ӧȷϵë=1000-680-170×80%-75=45Ԫ
Ӧȷϵĺͬ=425-45=380Ԫ
32005йؼ㼰Ʒ¼
ٷɱ
裺ʩ140
ԭϡӦʵ140
ѽ㹤̼ۿ
裺Ӧ˿200
̽200
ʵյ̿
裺д260
Ӧ˿260
4ȷϼ
Ӧȷϵĺͬ=1000+30-375-425=230Ԫ
Ӧȷϵë=1000+30-820-75-45=90Ԫ
Ӧȷϵĺͬ=230-90=140Ԫ
ܽ裺ʩë90
Ӫҵɱ140
Ӫҵ230
2005깤
裺̽1030
ʩ820
ʩë210