2008мְơмʵģ⼰ʮ

ж:
13ծȨͬծڳծ񣬵ںծȻԭծֵģծ顣
Դ
׼𰸣
⡡ֻҪծʱȷծ񳥻ͬԭЭ飬ծȨǷòڡҵ׼򡪡ծ顷ծ顣
14ծƲʱծ顢ծ˸顢ծծڡҵ׼򡪡ծ顷淶ծ鷶Χ
Դ
׼𰸣
⡡ծ˷еĿתծȯתΪȨծƲʱծ顢ծ˸顢ծ˽ծծȣծ顣
15޸ծծȨ˽ӦսӦծȨֵӦծȨģծʱӦǡáĿ
Դ
׼𰸣
⡡޸ծծȨ˽ӦսӦծȨģծʱӦڱ鲾неǼǡʵյծȨʱʵյĽӦծȨIJڲá
16ֽ𡢷ֽʲʽ峥ijծģծӦֽ֧ծֵծֵתõķֽʲֵ˰֮͵IJȷΪʱʧ
Դ
׼𰸣ȷ
⡡ֽ𡢷ֽʲʽ峥ijծģծӦֽ֧ծֵٰԷֽʲ峥ծծӦѭԭдԷֽʲ峥ijծģծӦծֵתõķֽʲֵ˰֮͵IJȷΪʱʧ
17ծIJƷֳծӦԳɱת˶Ӫҵ롣()
Դ
׼𰸣ȷ
⡡Դ峥ծģծӦծֵתծ񣬰ֵתծֵ۳ֵ˰˰ʹֵĽȷΪʧʱ
18ҵܵծԷֽʲֳծʽȡõʲյ۵ģӦծȨֵȥۣӦ֧˰ѣΪʵʳɱˡ()
Դ
׼𰸣ȷ
⡡õķֽʲΪʲģծȨӦծȨֵӦ֧˰ѣȷʲõʲǷֵտݲǣĩʲļֵһǡ漰۵ģ¹涨ȷʲ˼ֵʵʳɱ1յ۵ģծȨֵȥۣӦ֧˰ѣΪ˼ֵ2֧۵ģծȨֵ֧IJۺӦ֧˰ѣΪ˼ֵ
ġ:
19200311գA˾ijȡ8ڵĴ100ԪA˾ѣ20041231սծ飬ͬӳ20061231գʽ6ǷϢ16Ԫ80ԪһծA˾2005ӯ2006ʻָ8ӯά6Ϣ֧A˾2005ӯ100Ԫ
Ҫ
(1)ȷծա
(2)A˾ծծڳծҵĻƷ¼
(еĽλԪʾ)
׼𰸣(1)ծΪ20041231ա
(2)A˾ҵĻƷ¼
ծֵ=ֵ+Ϣ=100+16=116(Ԫ)
֧=80×(8C6)=1.6(Ԫ)
Ӧ=+Ϣ+֧=80+80×6×2+1.6=91.2(Ԫ)
20041231սծʱ
裺ڽ116
ڽծ91.2
ʱʱ24.8
20051231֧Ϣʱ
裺ڽծ(80×6)4.8
д4.8
20061231֧Ϣͱʱ
裺ڽծ(80+80×8)86.4
д86.4
⡡
20׹˾ҹ˾Ϊҵһ˰ҵ׹˾2005630ҹ˾۲ƷƷۼۿ100ԪӦֵ˰17Ԫҹ˾ŵ6¡ƱΪ6ҵжһƱƱݵڣҹ˾δڶҸ׹˾ӦƱתӦ˿ټϢ
ҹ˾ڲѣ20051231վ׹˾Э̣ծЭ飬£(1)׹˾Ҫ֧ԭƱϢ(2)ҹ˾ԲƷ35.1Ԫծ񣬸ƷijɱΪ20ԪʼֵΪ30ԪӦֵ˰5.1Ԫҹ˾ΪƷ0.5Ԫ׼ҹ˾ֵ˰ר÷Ʊ׹˾òƷΪƷ⣬ʣծһ֧
Ҫ
(1)ծʱҹ˾ծ
(2)ծʱҹ˾ӦʱĽƴ
(3)׹˾ծʱĻƴ
׼𰸣(1)ҹ˾ծ=(100+17)×(1+6×6÷12)=120.51(Ԫ)
(2)ҹ˾Ӧ=120.51C117×6%×6÷12C35.1=81.9(Ԫ)
ҹ˾ʱĽ=120.51C(20C0.5)C5.1C81.9=14.01(Ԫ)
裺Ӧ˿120.51
׼0.5
Ʒ20
Ӧ˰𡪡Ӧֵ˰(˰)5.1
Ӧ˿ծ81.9
ʱʱ14.01
(3)׹˾ծʱ
׹˾Ӧս=117×(1+6×6÷12)117×6×6÷1235.1=81.9Ԫ
裺Ʒ30
Ӧ˰𡪡Ӧֵ˰(˰)5.1
Ӧ˿81.9
Ӫҵ֧3.51
Ӧ˿120.51
ע⣺ȷ涨˵ծӦ涨ĵծˡ
⡡
21׹˾Ϊй˾2004131һƷҹɷ޹˾(¼ҹ˾)ۼۿ1000Ԫֵ˰˰Ϊ17ͬʱյҹ˾ǩжҵһΪ6¡ƱΪ4ڻϢҵжһƱƱݵڣҹ˾ʽת޷ڶҸƱݱϢ׹˾ƱݰڼֵתӦ˿ټϢ
200412ҹ˾׹˾ծ飬£
(1)ǷϢ
(2)ҹ˾һ̨豸ֳծ񣬸豸ԭΪ60Ԫۼ۾Ϊ10Ԫļֵ׼4ԪʼֵΪ46Ԫ˫ԼԹʼֳֵծд֧2Ԫ豸20041231˵ּ׹˾
(3)ծе800ԪתΪҹ˾800ͨɣÿֵм۾Ϊ1Ԫҹ˾20041231հй׼׹˾˳֤
(4)ʣծijӳ20061231գ2005113ȡϢңҹ˾2005ʵܶ200Ԫ4ȫܶ200Ԫά3ʡҹ˾2005ʵܶ220Ԫ2006ʵܶ120Ԫ
(5)ծЭ涨ҹ˾ÿĩ֧Ϣ
ٶ׹˾δԸӦ˿ȡ׼(˰)
Ҫ
(1)׹˾ծȨֵͽӦս
(2)ҹ˾Ӧ
(3)ֱƼ׹˾ҹ˾ծйصĻƷ¼(Ҫҹ˾2006곥ծϢĻƷ¼)
еĽλԪʾ
׼𰸣(1)׹˾ծȨֵ=1000×(1+17)×(1+4×612)=1193.4Ԫ
Ӧս=(1170C46C800)×(1+3×2)=343.44Ԫ
(2)ҹ˾Ӧ=(1170C46C800)×(1+4×2)=349.92Ԫ
(3)׹˾
裺ڹȨͶʡȨͶ800
̶ʲ46
Ӧ˿ծ343.44
Ӫҵ֧ծʧ3.96
Ӧ˿ҹ˾1193.4
2005ҹ˾ܶ220Ԫ׹˾Ӧ4ȡϢ
裺д12.96
Ӧ˿ծ9.72
3.24
2006ҹ˾ʵ120Ԫδʵ200Ԫ׹˾3ȡϢ
裺д333.72
Ӧ˿ծ333.72
ҹ˾
裺̶ʲ50
ۼ۾10
̶ʲ60
裺̶ʲ2
д2
裺̶ʲֵ׼4
̶ʲ4
裺Ӧ˿׹˾1193.4
Ӫҵ֧ծʧ4.52
̶ʲ48
Ӧ˿ծ349.92
ɱ800
2005Ӧ4֧Ϣ
裺Ӧ˿ծ12.96
д12.96