2019骞存敞鍐婃渻瑷堝斧銆婅病鍕�(w霉)鎴愭湰绠$悊銆嬪悓姝ョ反缈�(x铆)椤岋細浼佹キ(y猫)鍍瑰€艰⿻浼�
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銆愬吀鍨�·瑷堢畻椤屻€慍鍏徃鏄�2015骞�1鏈�1鏃ユ垚绔嬬殑楂樻柊鎶€琛�(sh霉)浼佹キ(y猫)銆傜偤浜嗛€�(j矛n)琛屼互鍍瑰€肩偤鍩虹(ch菙)鐨勭鐞嗭紝瑭插叕鍙搁噰鐢ㄨ偂娆�(qu谩n)鐝�(xi脿n)閲戞祦閲忔ā鍨嬪皪鑲℃瑠(qu谩n)鍍瑰€奸€�(j矛n)琛岃⿻浼�銆傝⿻浼版墍闇€鐨勭浉闂�(gu膩n)鏁�(sh霉)鎿�(j霉)濡備笅锛�
(1)C鍏徃2015骞寸殑閵峰敭鏀跺叆鐐�1000钀厓銆傛牴鎿�(j霉)鐩墠甯傚牬琛屾儏闋�(y霉)娓�锛屽叾2016骞�銆�2017骞寸殑澧為暦鐜囧垎鍒ョ偤10%銆�8%;2018骞村強浠ュ悗骞村害閫�(j矛n)鍏ユ案绾�(x霉)澧為暦闅庢锛屽闀风巼鐐�5%銆�
(2)C鍏徃2015骞寸殑缍�(j墨ng)鐕熸€х嚐閬嬭硣鏈懆杞�(zhu菐n)鐜囩偤4锛屽噲缍�(j墨ng)鐕熸€ч暦鏈熻硣鐢�(ch菐n)鍛ㄨ綁(zhu菐n)鐜囩偤2,鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鍑堝埄鐜囩偤20%,鍑堣矤(f霉)鍌�/鑲℃澅娆�(qu谩n)鐩�=1/1銆傚叕鍙哥▍鍚庡噲璨�(f霉)鍌垫垚鏈偤6%锛岃偂娆�(qu谩n)璩囨湰鎴愭湰鐐�12%銆傝⿻浼版檪鍋囪ō(sh猫)浠ュ悗骞村害涓婅堪鎸囨(bi膩o)鍧囦繚鎸佷笉璁�銆�
(3)鍏徃鏈締涓嶆墦绠楀鐧�(f膩)鎴栧洖璩艰偂绁�銆傜偤淇濇寔鐣�(d膩ng)鍓嶈硣鏈祼(ji茅)妲�(g貌u)锛屽叕鍙搁噰鐢ㄥ墿浣欒偂鍒╂斂绛栧垎閰嶈偂鍒�銆�
瑕佹眰锛�
(1)瑷堢畻C鍏徃2016骞磋嚦2018骞寸殑鑲℃瑠(qu谩n)鐝�(xi脿n)閲戞祦閲�銆�
(2)瑷堢畻C鍏徃2015骞�12鏈�31鏃ョ殑鑲℃瑠(qu谩n)鍍瑰€笺€�
銆愮瓟妗堝強瑙f瀽銆�
(1)缍�(j墨ng)鐕熸€х嚐閬嬭硣鏈姺鍞櫨鍒嗘瘮=1/4=25%
鍑堢稉(j墨ng)鐕熸€ч暦鏈熻硣鐢�(ch菐n)閵峰敭鐧惧垎姣�=1/2=50%
鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)閵峰敭鐧惧垎姣�=25%+50%=75%
2015骞村噲缍�(j墨ng)鐕熻硣鐢�(ch菐n)=1000×75%=750(钀厓)
2015骞村噲璨�(f霉)鍌�=750×1/2=375(钀厓)
2015骞磋偂鏉辨瑠(qu谩n)鐩�=750×1/2=375(钀厓)
2015骞寸▍鍚庣稉(j墨ng)鐕熷埄娼�=750×20%=150(钀厓)
2015骞寸▍鍚庡埄鎭不鐢�=375×6%=22.5(钀厓)
2015骞村噲鍒╂饯=150-22.5=127.5(钀厓)
鍦ㄥ墿浣欒偂鍒╂斂绛栦笅锛岃嫢涓嶅鐧�(f膩)鎴栧洖璩艰偂绁紝鍓囷細鑲℃瑠(qu谩n)鐝�(xi脿n)閲戞祦閲�=鑲″埄=鍑堝埄娼�-鑲℃澅娆�(qu谩n)鐩婂鍔犻(鐣欏瓨鏀剁泭)銆�
闋呫€€鐩� | 2015 | 2016 | 2017 | 2018 |
鍑堝埄娼わ紙1锛� | 127.5 | 140.25 | 151.47 | 159.04 |
鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)锛�2锛� | 750 | 825 | 891 | 935.55 |
鍑堟姇璩囷紙3锛� | 銆€ | 75 | 66 | 44.55 |
鑲℃瑠(qu谩n)鍑堟姇璩囷紙3锛�×50% | 銆€ | 37.5 | 33 | 22.28 |
鑲℃瑠(qu谩n)鐝�(xi脿n)閲戞祦閲忥紙1锛夛紞锛�3锛� | 銆€ | 102.75 | 118.47 | 136.76 |
銆愯▓绠楅亷绋嬨€�
2016骞磋偂娆�(qu谩n)鐝�(xi脿n)閲戞祦閲�=127.5×(1+10%)-375×10%=140.25-37.5=102.75(钀厓)
2017骞磋偂娆�(qu谩n)鐝�(xi脿n)閲戞祦閲�=140.25×(1+8%)-375×(1+10%)×8%=151.47-33=118.47(钀厓)
2018骞磋偂娆�(qu谩n)鐝�(xi脿n)閲戞祦閲�=151.47×(1+5%)-(375+37.5+33)×5%=136.77(钀厓)
(2)C鍏徃2017骞存湯鑲℃瑠(qu谩n)鍍瑰€�(鍚庣簩(x霉)鏈熺祩鍊�)=136.77/(12%-5%)=1953.86(钀厓)
C鍏徃2015骞存湯鑲℃瑠(qu谩n)鍍瑰€�=102.75/(1+12%)+(118.47+1953.86)/(1+12%)2=1743.79(钀厓)
銆愬吀鍨�·缍滃悎椤屻€慒鍏徃鏄竴瀹跺晢妤�(y猫)浼佹キ(y猫)锛屼富瑕佸緸浜嬪晢鍝佹壒鐧�(f膩)妤�(y猫)鍕�(w霉)锛岃┎鍏徃2017骞村闅涘拰2018骞撮爯(y霉)瑷堢殑涓昏璨″嫏(w霉)鏁�(sh霉)鎿�(j霉)濡備笅(鍠綅锛氬剟鍏�)锛�
骞淬€€浠� | 2017骞村闅涳紙鍩烘湡锛� | 2018骞撮爯(y霉)瑷� |
鍒╂饯琛ㄩ爡鐩細 | 銆€ | 銆€ |
涓€銆侀姺鍞敹鍏� | 500 | 530 |
娓涳細鐕熸キ(y猫)鎴愭湰鍜岃不鐢紙涓嶅惈鎶樿垔锛� | 380 | 400 |
鎶樿垔 | 25 | 30 |
浜屻€佹伅绋呭墠鍒╂饯 | 95 | 100 |
娓涳細璨″嫏(w霉)璨荤敤 | 21 | 23 |
涓�銆佺▍鍓嶅埄娼� | 74 | 77 |
娓涳細鎵€寰楃▍璨荤敤 | 14.8 | 15.4 |
鍥�銆佸噲鍒╂饯 | 59.2 | 61.6 |
璩囩敘(ch菐n)璨�(f霉)鍌佃〃闋呯洰锛� | 銆€ | 銆€ |
娴佸嫊璩囩敘(ch菐n) | 267 | 293 |
鍥哄畾璩囩敘(ch菐n)鍑堝€� | 265 | 281 |
璩囩敘(ch菐n)绺借▓ | 532 | 574 |
娴佸嫊璨�(f霉)鍌� | 210 | 222 |
闀锋湡鍊熸 | 164 | 173 |
鍌靛嫏(w霉)鍚堣▓ | 374 | 395 |
鑲℃湰 | 100 | 100 |
鏈熸湯鏈垎閰嶅埄娼� | 58 | 79 |
鑲℃澅娆�(qu谩n)鐩婂悎瑷� | 158 | 179 |
璨�(f霉)鍌靛強鑲℃澅娆�(qu谩n)鐩婄附瑷� | 532 | 574 |
(1)F鍏徃鐨勫叏閮ㄨ硣鐢�(ch菐n)鍧囩偤缍�(j墨ng)鐕熸€ц硣鐢�(ch菐n)锛屾祦鍕曡矤(f霉)鍌靛潎鐐虹稉(j墨ng)鐕熸€ц矤(f霉)鍌�锛岄暦鏈熻矤(f霉)鍌靛潎鐐洪噾铻嶆€ц矤(f霉)鍌�锛岃病鍕�(w霉)璨荤敤鍏ㄩ儴鐐哄埄鎭不鐢ㄣ€備及瑷堝偟鍕�(w霉)鍍瑰€兼檪閲囩敤璩潰鍍瑰€兼硶銆�
(2)F鍏徃闋�(y霉)瑷堝緸2019骞撮枊濮嬪楂旂従(xi脿n)閲戞祦閲忔渻浠�6%鐨勫勾澧為暦鐜囩┅(w臎n)瀹氬闀�銆�
(3)鍔犳瑠(qu谩n)骞冲潎璩囨湰鎴愭湰鐐�12%銆�
(4)F鍏徃閬╃敤鐨勪紒妤�(y猫)鎵€寰楃▍鐜囩偤20%銆�
瑕佹眰锛�
(1)瑷堢畻F鍏徃2018骞寸殑鐕熸キ(y猫)鐝�(xi脿n)閲戝噲娴侀噺銆佽臣缃浐瀹氳硣鐢�(ch菐n)鏀嚭鍜屽楂旂従(xi脿n)閲戞祦閲�銆�
(2)浣跨敤鐝�(xi脿n)閲戞祦閲忔姌鐝�(xi脿n)娉曚及瑷團鍏徃2017骞村簳鐨勫叕鍙稿楂斿児鍊煎拰鑲℃瑠(qu谩n)鍍瑰€�銆�
(3)鍋囪ō(sh猫)鍏朵粬鍥犵礌涓嶈畩锛岀偤浣�2017骞村簳鐨勮偂娆�(qu谩n)鍍瑰€兼彁楂樺埌700鍎勫厓锛孎(xi脿n)鍏徃2018骞寸殑瀵﹂珨鐝�(xi脿n)閲戞祦閲忔噳(y墨ng)鏄灏�?
銆愮瓟妗堛€�
(1)鐕熸キ(y猫)鐝�(xi脿n)閲戝噲娴侀噺=61.6+23×(1-20%)+30-[(293-222)-(267-210)]=96(鍎勫厓)
璩肩疆鍥哄畾璩囩敘(ch菐n)鏀嚭=(281-265)+30=46(鍎勫厓)
瀵﹂珨鐝�(xi脿n)閲戞祦閲�=鐕熸キ(y猫)鐝�(xi脿n)閲戝噲娴侀噺-璩肩疆鍥哄畾璩囩敘(ch菐n)鏀嚭=96-46=50(鍎勫厓)
(2)瀵﹂珨鍍瑰€�=50/(12%-6%)=833.33(鍎勫厓)
鑲℃瑠(qu谩n)鍍瑰€�=833.33-164=669.33(鍎勫厓)
(3)瀵﹂珨鍍瑰€�=700+164=864(鍎勫厓)
864=瀵﹂珨鐝�(xi脿n)閲戞祦閲�/(12%-6%)
瀵﹂珨鐝�(xi脿n)閲戞祦閲�=51.84(鍎勫厓)
銆愬吀鍨�·瑷堢畻椤屻€戠敳鍏徃鏄竴瀹跺緸浜嬬敓鐗╁埗钘ョ殑涓婂競鍏徃锛�2016骞�12鏈�31鏃ョ殑鑲$エ鍍规牸鐐烘瘡鑲�60鍏冿紝鐐轰簡灏嶇暥(d膩ng)鍓嶈偂鍍规槸鍚﹀亸闆㈠児鍊奸€�(j矛n)琛屽垽鏂�锛屽叕鍙告摤閲囩敤鑲℃瑠(qu谩n)鐝�(xi脿n)閲戞祦閲忔硶瑭曚及姣忚偂鑲℃瑠(qu谩n)鍍瑰€硷紝鐩搁棞(gu膩n)璩囨枡濡備笅锛�
(1)2016骞存瘡鑲″噲缍�(j墨ng)鐕熻硣鐢�(ch菐n)30鍏�锛屾瘡鑲$▍鍚庣稉(j墨ng)鐕熷噲鍒╂饯6鍏冿紝闋�(y霉)瑷堟湭渚嗕繚鎸佷笉璁�銆�
(2)鍏徃鐣�(d膩ng)鍓嶇殑璩囨湰绲�(ji茅)妲�(g貌u)(鍑堣矤(f霉)鍌�/鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n))鐐�60%锛岀偤闄嶄綆璨″嫏(w霉)棰�(f膿ng)闅�锛屽叕鍙告摤瑾�(di脿o)鏁磋硣鏈祼(ji茅)妲�(g貌u)骞跺凡鍋氬嚭鍏憡锛岀洰妯�(bi膩o)璩囨湰绲�(ji茅)妲�(g貌u)鐐�50%锛岃硣鏈祼(ji茅)妲�(g貌u)楂樹簬50%涓嶅垎閰嶈偂鍒�锛屽浣欑従(xi脿n)閲戦鍏堢敤浜庢閭勫€熸锛屼紒妤�(y猫)閲囩敤鍓╀綑鑲″埄鏀跨瓥鍒嗛厤鑲″埄锛屾湭渚嗕笉鎵撶畻澧炵櫦(f膩)鎴栧洖璩艰偂绁�銆�
(3)鍑堣矤(f霉)鍌电殑绋呭墠璩囨湰鎴愭湰鐐�6%锛屾湭渚嗕繚鎸佷笉璁�锛岃病鍕�(w霉)璨荤敤鎸夋湡鍒濆噲璨�(f霉)鍌佃▓绠椼€�
(4)鑲℃瑠(qu谩n)璩囨湰鎴愭湰2017骞寸偤12%锛�2018骞村強浠ュ悗骞村害鐐�10%銆�
(5)鍏徃閬╃敤鐨勪紒妤�(y猫)鎵€寰楃▍绋呯巼鐐�25%銆�
瑕佹眰锛�(1)瑷堢畻2017骞存瘡鑲″楂旂従(xi脿n)閲戞祦閲�銆佹瘡鑲″偟鍕�(w霉)鐝�(xi脿n)閲戞祦閲�銆佹瘡鑲¤偂娆�(qu谩n)鐝�(xi脿n)閲戞祦閲�銆�
(2)瑷堢畻2018骞存瘡鑲″楂旂従(xi脿n)閲戞祦閲忋€佹瘡鑲″偟鍕�(w霉)鐝�(xi脿n)閲戞祦閲�銆佹瘡鑲¤偂娆�(qu谩n)鐝�(xi脿n)閲戞祦閲�銆�
(3)瑷堢畻2016骞�12鏈�31鏃ユ瘡鑲¤偂娆�(qu谩n)鍍瑰€硷紝鍒ゆ柗鐢插叕鍙哥殑鑲″児鏄楂樹及閭勬槸浣庝及銆�
銆愮瓟妗堛€�
(1)2016骞存瘡鑲″噲璨�(f霉)鍌�=30×60%=18(鍏�)
2016骞存瘡鑲¤偂鏉辨瑠(qu谩n)鐩�=30-18=12(鍏�)
姣忚偂瀵﹂珨鐝�(xi脿n)閲戞祦閲�=姣忚偂绋呭悗缍�(j墨ng)鐕熷噲鍒╂饯-姣忚偂鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)澧炲姞=6-0=6(鍏�)
鎸夌収鐩(bi膩o)璩囨湰绲�(ji茅)妲�(g貌u)锛�2013骞存瘡鑲″噲璨�(f霉)鍌�=30×50%=15(鍏�)
2017骞存瘡鑲¤偂鏉辨瑠(qu谩n)鐩�=30-15=15(鍏�)
姣忚偂鍌靛嫏(w霉)鐝�(xi脿n)閲戞祦閲�=姣忚偂绋呭悗鍒╂伅-姣忚偂鍑堣矤(f霉)鍌电殑澧炲姞=18×6%×(1-25%)-(15-18)=3.81(鍏�)
姣忚偂鑲℃瑠(qu谩n)鐝�(xi脿n)閲戞祦閲�=6-3.81=2.19(鍏�)
(2)鐢变簬姣忚偂鍑堢稉(j墨ng)鐕熻硣鐢�(ch菐n)鍜屾瘡鑲$▍鍚庣稉(j墨ng)鐕熷噲鍒╂饯鏈締鍧囦繚鎸佷笉璁婏紝鎵€浠ユ湭渚嗘瘡鑲″楂旂従(xi脿n)閲戞祦閲忎篃涓嶈畩銆�
2018骞存瘡鑲″楂旂従(xi脿n)閲戞祦閲�=6(鍏�)
2018骞存瘡鑲″偟鍕�(w霉)鐝�(xi脿n)閲戞祦閲�=姣忚偂绋呭悗鍒╂伅-姣忚偂鍑堣矤(f霉)鍌靛鍔�=15×6%×(1-25%)-0=0.68(鍏�)
2018骞存瘡鑲¤偂娆�(qu谩n)鐝�(xi脿n)閲戞祦閲�=6-0.68=5.32(鍏�)
(3)姣忚偂鑲℃瑠(qu谩n)鍍瑰€�=2.19×(P/F锛�12%锛�1)+(5.32/10%)×(P/F,12%锛�1)=(2.19+53.2)×0.8929=49.46(鍏�)
姣忚偂鑲℃瑠(qu谩n)鍍瑰€煎皬浜庤偂绁ㄥ児鏍�60鍏�锛屾墍浠ョ敳鍏徃鐨勮偂鍍硅楂樹及銆�
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