2008мְơмʵģ⼰ʮ

ж:
13ڹƱͶʺӦչڷǻʲ()
Դ
׼𰸣
⡡ҵĻʽ𣨰ֽдʽ𣩡׼ڵծȯͶʡӦƱݡӦϢӦ˿ӦղӦտҵĻʲƱͶʲҵĻʲ
14жijǷΪǻԽףͨݽǷ漰ۣ漰ۣڷǻԽס()
Դ
׼𰸣
⡡ǻԽףָ˫ԷǻʲеĽֽ漰ֻ漰Ļʲۣ
15ծȯͶʺͶһڷǻʲ()
Դ
׼𰸣
⡡׼ڵծȯͶڻʲ
16ڷǻԽУʲʼֵڻʲֵʱӦȷϽ档()
Դ
׼𰸣
⡡ڷǻԽУֻеʲʼֵ뻻ʲʼֵȣ漰۵ģյһҪӦȷϵ棻ݹ涨ļ㹫ʽĽΪΪӦȷϵ档
17ڷǻԽУʲĹʼֵСֵȽԭùʼֵΪʲ˼ֵĻ ()
Դ
׼𰸣
⡡ûв·ķǻԽףԭԻʲֵӦ֧˰ѣΪʲ˼ֵȷϷǻԽ档֧۵ҵʲֵ֧IJۺӦ֧˰ѣΪʲ˼ֵյ۵ҵʲֵȥۣӦȷϵӦ֧˰ѣΪʲ˼ֵ
18漰ʲķǻԽףӦȼ㻻ʲܵ˼ֵȻٰʲĹʼֵռʲʼֵܺ͵ıطֱȷʲ˼ֵ()
Դ
׼𰸣ȷ
⡡ʲĹʼֵ뻻ʲʼֵܶıԻʲֵܶӦ֧˰֮ͽз䣬ȷʲ˼ֵ
ġ:
19׹˾ҹ˾Ϊֵ˰һ˰ҵõֵ˰Ϊ17%200355գ׹˾һAϺһҹ˾ĹƱƷBཻ
׹˾ڽijԭֵΪ300Ԫ۾60Ԫδֵ׼乫ʼֵΪ320ԪϵΪ80Ԫֵ׼6Ԫʼֵ(ڼ˰۸)Ϊ70ԪԭֵΪ40Ԫ۾30ԪʼֵΪ5Ԫ
ҹ˾ڽĶڹƱͶʵɱΪ150ԪչƱֵΪ268ԪƷΪ110Ԫδֵ׼ʼֵΪ127Ԫڽδֵ˰˰ѡ׹˾ԻĹƱΪͶʡʲѰ˲ƲѾɡ
Ҫ
1Լ׹˾ǻԽҵƴ
2ҹ˾ǻԽҵƴ
׼𰸣1Լ׹˾ǻԽҵƴ
裺̶ʲ250
ۼ۾(60+30)90
̶ʲ(300+40)340
裺ڹȨͶʣ314.31×268/(268+127)213.25
Ʒ(314.31-213.25)101.06
Ӧ˰𡪡Ӧֵ˰(˰) (127×17%)21.59
׼6
̶ʲ250
ԭ80
Ӧ˰𡪡Ӧֵ˰(˰)(70×17%)11.9
˵ڹȨͶʺͿƷ˼ֵܶΪ314.31Ԫ(250+80+11.9-6-21.59)Ӧ乫ʼֵ268Ԫ127Ԫıз䡣
2ҹ˾ǻԽҵƴ
裺̶ʲ269.69×320/(320+5+70)218.48
̶ʲ269.69×5/(320+5+70)3.41
ԭ(269.69-218.48-3.41)47.8
Ӧ˰𡪡Ӧֵ˰(˰)(70×17%)11.9
ͶʡƱͶ150
Ʒ110
Ӧ˰𡪡Ӧֵ˰(˰)(127×17%)21.59
˵̶ʲԼԭϵ˼ֵܶΪ269.69Ԫ
(150+110+21.59-11.9)Ӧ乫ʼֵ320Ԫ5Ԫ70Ԫıз䡣
⡡
20˾ʹеĻһ̨ͿƷ()붡˾һɹƱ(˾ΪͶʣ˾ΪͶ)֪˾ԭֵΪ125000Ԫۼ۾Ϊ35000Ԫ乫ʼֵΪ110000ԪӵɱΪ50000Ԫ׼10000Ԫ乫ʼֵΪ30000Ԫֵ˰Ϊ17˾ԭֵΪ200000Ԫۼ۾Ϊ100000ԪʼֵΪ95000ԪƱֵΪ18000ԪʼֵΪ25000Ԫ˾֧˾2ԪIJۡڽδֵ˰˰ѡ
Ҫ
(1)Ʊ˾йطǻԽ׵ĻƷ¼
(2)ƶ˾йطǻԽ׵ĻƷ¼
׼𰸣(1)Ʊ˾йطǻԽ׵ĻƷ¼
Ӧȷϵ=ۡ/ʲʼֵ×ʲֵ/ʲʼֵ×Ӧ˰𼰽Ѹӣ=20000-20000/(110000+30000) ×1300000= 1428.57Ԫ
͹ƱͶ˼ֵܶ=90000+5000010000+5100+1428.5720000=116528.57Ԫ
˼ֵ=116528.57×[95000/(95000+25000)= 92251.78Ԫ
ƱͶʵ˼ֵ=116528.57×[25000/(95000+25000)]= 24276.79Ԫ
裺̶ʲ92251.78
ڹȨͶһƱͶ24276.79
д20000
׼10000
̶ʲ90000
Ʒһ50000
Ӧ˰һӦֵ˰(˰)5100
Ӫҵ1428.57
(2)ƶ˾йطǻԽ׵ĻƷ¼
ͱ˼ֵܶ=100000+18000+200005100=132900Ԫ
˼ֵ=132900×[110000/(110000+30000)]=104421.43Ԫ
ӵ˼ֵ= 132900×[30000/(110000+30000)]=28478.57Ԫ
裺̶ʲ100000
ۼ۾100000
̶ʲ200000
裺̶ʲ104421.43
Ʒ28478.57
Ӧ˰һӦֵ˰(˰) 5100
̶ʲ100000
ͶʡƱͶ18000
д20000