2012骞存敞鏈冦€婃渻瑷堛€嬭│椤岀簿閬革細绗簩绔犲挤(qi谩ng)鍖栫反缈�(x铆)绛旀瑙f瀽
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銆€銆€寮�(qi谩ng)鍖栫反缈�(x铆)椤岀瓟妗堝強瑙f瀽
銆€銆€涓€銆佸柈閬搁
銆€銆€1. C
銆€銆€銆愯В鏋愩€�2010骞�12鏈�31鏃ヨ超闈㈠児鍊�=1088.98脳(1+3.51%)2=1166.77(钀厓)
銆€銆€2. A
銆€銆€銆愯В鏋愩€戦噾铻嶈硣鐢�(ch菐n)鍒濆鍒嗛鐐烘寔鏈夎嚦鍒版湡鎶曡硣鍚�锛屽鏋滃洜鎰忓湒鏀硅畩鎴栬檿缃儴鍒嗛噾椤嶉噸澶х殑锛屾寔鏈夎嚦鍒版湡鎶曡硣鎳�(y墨ng)閲嶅垎椤炵偤鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)锛屾晠閬搁爡A鐨勮娉曟槸閷鐨�;鍏朵綑閬搁爡瑾硶鍧囨纰�銆�
銆€銆€3. A
銆€銆€銆愯В鏋愩€�2010骞�12鏈�31鏃ユ闋呭彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)鐨勮超闈㈠児鍊�=100钀偂脳26=2600钀厓銆傞伕闋匒姝g⒑銆�
銆€銆€4. A
銆€銆€銆愯В鏋愩€戦伕闋匓锛屽彲渚涘嚭鍞噾椤嶈硣鐢�(ch菐n)鏈熸湯閲囩敤鍏厑鍍瑰€艰▓閲�;閬搁爡C锛屽彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)鎸佹湁鏈熼枔鍙栧緱鐨勫埄鎭敹鍏ユ噳(y墨ng)纰鸿獚(r猫n)鐐烘姇璩囨敹鐩婏紝閬搁爡D锛屽凡纰鸿獚(r猫n)鐨勫彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)娓涘€兼悕澶卞湪鍏跺児鍊兼仮寰�(f霉)鏅傚彲浠ヨ綁(zhu菐n)鍥�锛屼絾鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鐐烘瑠(qu谩n)鐩婂伐鍏风殑锛屽叾宸茬⒑瑾�(r猫n)鐨勬笡鍊兼悕澶变笉寰楅€氶亷鎼嶇泭杞�(zhu菐n)鍥�锛屾噳(y墨ng)瑭查€氶亷娆�(qu谩n)鐩婅綁(zhu菐n)鍥炪€�
銆€銆€5.B
銆€銆€銆愯В鏋愩€戜箼鍏徃鑲$エ鎶曡硣鎳�(y墨ng)纰鸿獚(r猫n)鐨勬姇璩囨敹鐩�=(9.18脳20-0.18-0.36)+(175.52-4)=11.54钀厓銆�
銆€銆€鏈冭▓铏曠悊锛�
銆€銆€2010骞�3鏈�25鏃�
銆€銆€鍊燂細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鈥曗€曟垚鏈� 171
銆€銆€鎳�(y墨ng)鏀惰偂鍒� 4
銆€銆€鎶曡硣鏀剁泭 0.52
銆€銆€璨革細閵€琛屽瓨娆� 175.52
銆€銆€2010骞�4鏈�10鏃�
銆€銆€鍊燂細閵€琛屽瓨娆� 4
銆€銆€璨革細鎳�(y墨ng)鏀惰偂鍒� 4
銆€銆€2010骞�6鏈�30鏃�
銆€銆€鍊燂細鍏厑鍍瑰€艰畩鍕曟悕鐩� 46(171-6.25脳20)
銆€銆€璨革細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鈥曗€曞叕鍏佸児鍊艰畩鍕� 46
銆€銆€2010骞�11鏈�10鏃�
銆€銆€鍊燂細閵€琛屽瓨娆� 183.06(9.18脳20-0.54)
銆€銆€浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鈥曗€曞叕鍏佸児鍊艰畩鍕� 46
銆€銆€璨革細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鈥曗€曟垚鏈� 171
銆€銆€鎶曡硣鏀剁泭 58.06
銆€銆€鍊燂細鎶曡硣鏀剁泭 46
銆€銆€璨革細鍏厑鍍瑰€艰畩鍕曟悕鐩� 46
銆€銆€6.B
銆€銆€銆愯В鏋愩€� 閫氶亷灏嶆墍杞�(zhu菐n)绉婚噾铻嶈硣鐢�(ch菐n)鎻愪緵鎿�(d膩n)淇濇柟寮忕辜绾�(x霉)娑夊叆鐨�,鎳�(y墨ng)鐣�(d膩ng)鍦ㄨ綁(zhu菐n)绉绘棩鎸夌収閲戣瀺璩囩敘(ch菐n)鐨勮超闈㈠児鍊煎拰璨″嫏(w霉)鎿�(d膩n)淇濋噾椤嶅叐鑰呰純浣庤€�,纰鸿獚(r猫n)绻肩簩(x霉)娑夊叆璩囩敘(ch菐n)锛屽悓鏅傛寜鐓ц病鍕�(w霉)鎿�(d膩n)淇濋噾椤嶅拰璨″嫏(w霉)鎿�(d膩n)淇濆悎鍚岀殑鍏厑鍍瑰€间箣鍜岀⒑瑾�(r猫n)绻肩簩(x霉)娑夊叆褰㈡垚鐨勮矤(f霉)鍌�銆�
銆€銆€7.B
銆€銆€銆愯В鏋愩€� 鑲$エ鎶曡硣灏嶇暥(d膩ng)鏈熸悕鐩婄殑褰遍熆=鎶曡硣鎼嶇泭+鍏厑鍍瑰€艰畩鍕曟悕鐩�=[16脳18-(14.8脳20+13脳10)脳18/30]-(1.2+0.6+1)+[17脳12-(14.8脳20+13脳10)脳12/30]=63.2(钀厓)?锛涜毈鍠勮摉椤縔灏嶇暥(d膩ng)鏈熸悕鐩婄殑褰遍熆=18脳16+12脳17-20脳14.8-13脳10-(0.6+1.2+1)= 63.2(钀厓)銆�
銆€銆€8. B
銆€銆€銆愯В鏋愩€� 2009骞存孩鍍规敜閵烽=19800脳5.38%-20000脳5%=65.24(钀厓)锛�2009骞�12鏈�31鏃ヨ超闈㈠児鍊�=19800+65.24=19865.24(钀厓);2010骞�12鏈�31鏃ユ噳(y墨ng)纰鸿獚(r猫n)鐨勬姇璩囨敹鐩�=19865.24脳5.38%=1068.75(钀厓)銆�
銆€銆€9.C
銆€銆€銆愯В鏋愩€�2010骞存孩鍍规敜閵烽=4000脳5%-4177.96脳4%=32.88(钀厓)锛�2010骞�12鏈�31鏃ヨ超闈㈠児鍊�=4177.96-32.88=4145.08(钀厓)銆�
銆€銆€10.D
銆€銆€銆愯В鏋愩€戦伕闋匘锛岃▓鍏ヨ硣鏈叕绌�锛屼笉褰遍熆鐣�(d膩ng)鏈熸悕鐩�銆�
銆€銆€11.C
銆€銆€銆愯В鏋愩€戠敳鍏徃2010骞村害鍒╂饯琛ㄥ洜涔欏叕鍙歌偂绁ㄥ競鍫村児鏍间笅璺屾噳(y墨ng)鐣�(d膩ng)纰鸿獚(r猫n)鐨勬笡鍊兼悕澶�=120脳9-(120脳9-963)-120脳5=363(钀厓)銆�
銆€銆€12.D
銆€銆€銆愯В鏋愩€戝彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)涓昏鏄寚浼佹キ(y猫)娌掓湁鍔冨垎鐐轰互鍏厑鍍瑰€艰▓閲忎笖鍏惰畩鍕曡▓鍏ョ暥(d膩ng)鏈熸悕鐩婄殑閲戣瀺璩囩敘(ch菐n)銆佹寔鏈夎嚦鍒版湡鎶曡硣銆佽哺娆惧拰鎳�(y墨ng)鏀舵闋呯殑閲戣瀺璩囩敘(ch菐n)銆備紒妤�(y猫)璩煎叆鐨勫湪娲昏簫甯傚牬涓婃湁鍫卞児鐨勮偂绁�銆佸偟鍒稿拰鍩洪噾绛�锛屾矑鏈夊妰鍒嗙偤浠ュ叕鍏佸児鍊艰▓閲忎笖鍏惰畩鍕曡▓鍏ョ暥(d膩ng)鏈熸悕鐩婄殑閲戣瀺璩囩敘(ch菐n)銆佹寔鏈夎嚦鍒版湡鎶曡硣绛夐噾铻嶈硣鐢�(ch菐n)鐨勶紝鍙互姝哥偤姝ら銆傜浉灏嶄簬浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鑰岃█锛屽彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)鐨勬寔鏈夋剰鍦栦笉鏄庣⒑銆�
銆€銆€13.C
銆€銆€銆愯В鏋愩€戞噳(y墨ng)纰鸿獚(r猫n)鐨勭嚐妤�(y猫)澶栨敮鍑洪噾椤�=(100-3)-(10+1.7)-80=5.3钀厓銆�
銆€銆€14.D
銆€銆€銆愯В鏋愩€戞寔鏈夎嚦鍒版湡鎶曡硣鍜屽彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)鐧�(f膩)鐢熺殑浜ゆ槗璨�(f猫i)鐢�锛屾噳(y墨ng)瑷堝叆鍒濆鎴愭湰;璨告鐧�(f膩)鐢熺殑浜ゆ槗璨�(f猫i)鐢ㄦ噳(y墨ng)瑷堝叆璨告鐨勫垵濮嬬⒑瑾�(r猫n)閲戦;鍙湁浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鐧�(f膩)鐢熺殑浜ゆ槗璨�(f猫i)鐢ㄦ墠鑳借▓鍏ョ暥(d膩ng)鏈熸悕鐩�銆�
銆€銆€15.C
銆€銆€銆愯В鏋愩€戝彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)娓涘€兼悕澶辩殑杞�(zhu菐n)鍥炶鍗€(q奴)鍒嗕笁绋儏娉侊細(1)鍙緵鍑哄敭鍌靛嫏(w霉)宸ュ叿鎶曡硣娓涘€兼悕澶遍€氶亷鎼嶇泭杞�(zhu菐n)鍥�;(2)鍙緵鍑哄敭娆�(qu谩n)鐩婂伐鍏锋笡鍊兼悕澶变笉寰楅€氶亷鎼嶇泭杞�(zhu菐n)鍥�锛屼絾鍙互閫氶亷璩囨湰鍏⿳杞�(zhu菐n)鍥�;(3)鍦ㄦ椿韬嶅競鍫翠腑娌掓湁鍫卞児涓斿叾鍏厑鍍瑰€间笉鑳藉彲闈犺▓閲忕殑娆�(qu谩n)鐩婂伐鍏锋姇璩�锛屾垨鑸囪┎娆�(qu谩n)鐩婂伐鍏锋帥閴ゅ苟闋堥€氶亷浜や粯瑭叉瑠(qu谩n)鐩婂伐鍏风祼(ji茅)绠楃殑琛嶇敓閲戣瀺璩囩敘(ch菐n)鐧�(f膩)鐢熺殑娓涘€兼悕澶卞(sh铆)璩�(zh矛)灞簬闀锋湡鑲℃瑠(qu谩n)鎶曡硣锛屽叾鐧�(f膩)鐢熺殑娓涘€间笉鑳借綁(zhu菐n)鍥�銆�
銆€銆€16.B
銆€銆€銆愯В鏋愩€戜氦鏄撴€ч噾铻嶈硣鐢�(ch菐n)鍏厑鍍瑰€间綆浜庡叾璩潰鍍瑰€肩殑宸锛屾噳(y墨ng)鐣�(d膩ng)纰鸿獚(r猫n)鐐哄叕鍏佸児鍊艰畩鍕曟悕鐩娿€�
銆€銆€17.B
銆€銆€銆愯В鏋愩€戠敳鍏徃铏曠疆瑭查爡浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)瀵�(sh铆)鐝�(xi脿n)鐨勬姇璩囨敹鐩�=铏曠疆鍙栧緱鍍规(920-5)-鍒濆鍙栧緱鎴愭湰(830-30)=915-800=115(钀厓)銆傝臣鍏ユ檪鍙﹀鏀粯鐨勬墜绾�(x霉)璨�(f猫i)鎳�(y墨ng)瑷堝叆鐣�(d膩ng)鏈熸悕鐩婏紝涓嶄綔鐐烘垚鏈�銆�
銆€銆€18. D
銆€銆€銆愯В鏋愩€戣檿缃寔鏈夎嚦鍒版湡鎶曡硣鏅�锛屾噳(y墨ng)灏囨墍鍙栧緱鍍规鑸囪┎鎶曡硣璩潰鍍瑰€间箣闁撶殑宸瑷堝叆鎶曡硣鏀剁泭锛�2 100-(2 000+2 000脳3%脳2.5-12-25)=-13(钀厓)銆�
銆€銆€鏈冭▓鍒嗛寗鐐猴細
銆€銆€鍊燂細閵€琛屽瓨娆俱€€銆€銆€銆€ 銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€2 100
銆€銆€鎸佹湁鑷冲埌鏈熸姇璩囨笡鍊兼簴(zh菙n)鍌欍€€銆€銆€銆€銆€銆€銆€銆€銆€銆€25
銆€銆€鎸佹湁鑷冲埌鏈熸姇璩団€曗€曞埄鎭(di脿o)鏁淬€€銆€銆€銆€銆€銆€銆€銆€12
銆€銆€鎶曡硣鏀剁泭銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€13(鍊掓摖)
銆€銆€璨革細鎸佹湁鑷冲埌鏈熸姇璩団€曗€曟垚鏈€€銆€銆€ 銆€銆€銆€銆€銆€2 000
銆€銆€鈥曗€曟噳(y墨ng)瑷堝埄鎭€€銆€銆€銆€銆€銆€銆€ 150(2 000脳3%脳2.5)
銆€銆€浜�銆佸闋呴伕鎿囬
銆€銆€1.BCDE
銆€銆€銆愯В鏋愩€戝彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)鍏厑鍍瑰€艰畩鍕曞舰鎴愮殑鍒╁緱鎴栨悕澶�锛岄櫎娓涘€兼悕澶卞拰澶栧梗璨ㄥ梗鎬ч噾铻嶈硣鐢�(ch菐n)褰㈡垚鐨勫尟鍏屽樊椤嶅锛屾噳(y墨ng)鐣�(d膩ng)鐩存帴瑷堝叆鎵€鏈夎€呮瑠(qu谩n)鐩婏紝鍦ㄨ┎閲戣瀺璩囩敘(ch菐n)绲傛纰鸿獚(r猫n)鏅傝綁(zhu菐n)鍑�锛岃▓鍏ョ暥(d膩ng)鏈熸悕鐩�;鍙緵鍑哄敭娆�(qu谩n)鐩婂伐鍏锋姇璩囩殑鍏厑鍍瑰€肩櫦(f膩)鐢熷毚(y谩n)閲嶆垨闈炴毇鏅傛€т笅璺屾噳(y墨ng)瑭茬⒑瑾�(r猫n)娓涘€兼悕澶�锛岃▓鍏ョ暥(d膩ng)鏈熸悕鐩娿€�
銆€銆€2.ABDE
銆€銆€銆愯В鏋愩€戝偟鍒告姇璩囩暥(d膩ng)鏈熷埄鎭敹鍏ユ敹鍒扮殑鏅傞枔鑸囩⒑瀹氭敜浣欐垚鏈劇闂�(gu膩n)锛岄伕闋匔涓嶅皪銆�
銆€銆€3. BCDE
銆€銆€銆愯В鏋愩€戝彲渚涘嚭鍞偟鍒告姇璩囨噳(y墨ng)鐣�(d膩ng)鍦ㄥ彇寰楁檪鐧�(f膩)鐢熺殑鐩搁棞(gu膩n)浜ゆ槗璨�(f猫i)鐢ㄦ噳(y墨ng)瑷堝叆鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鍒濆纰鸿獚(r猫n)閲戦锛岄伕闋匒閷;鍏朵綑閬搁爡鍧囨纰�銆�
銆€銆€4. ACD
銆€銆€銆愯В鏋愩€戝彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)鎳�(y墨ng)鐣�(d膩ng)鎸夌収鍙栧緱鏅傜殑鍏厑鍍瑰€间綔鐐哄垵濮嬬⒑瑾�(r猫n)閲戦锛岀浉闂�(gu膩n)鐨勪氦鏄撹不(f猫i)鐢ㄥ湪鐧�(f膩)鐢熸檪瑷堝叆璩囩敘(ch菐n)鎴愭湰锛屾晠閬搁爡B閷;浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鍦ㄦ湡鏈噳(y墨ng)鐣�(d膩ng)鎸夌収鍏跺叕鍏佸児鍊艰▓閲�锛屾晠閬搁爡E閷銆傞伕闋匒CD鐐烘纰虹瓟妗�銆�
銆€銆€5.AC
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銆€銆€6.ABC
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銆€銆€7.ABCD
銆€銆€銆愯В鏋愩€戦噾铻嶈硣鐢�(ch菐n)鐨勬敜浣欐垚鏈�锛屾槸鎸囪┎閲戣瀺璩囩敘(ch菐n)鐨勫垵濮嬬⒑瑾�(r猫n)閲戦缍�(j墨ng)涓嬪垪瑾�(di脿o)鏁村悗鐨勭祼(ji茅)鏋滐細(1)鎵i櫎宸叉敹鍥炵殑鏈噾;(2)鍔犱笂鎴栨笡鍘婚噰鐢ㄥ(sh铆)闅涘埄鐜囨硶灏囪┎鍒濆纰鸿獚(r猫n)閲戦鑸囧埌鏈熸棩閲戦涔嬮枔鐨勫樊椤嶉€�(j矛n)琛屾敜閵峰舰鎴愮殑绱▓鏀ら姺椤�;(3)鎵i櫎宸茬櫦(f膩)鐢熺殑娓涘€兼悕澶便€�
銆€銆€8.BE
銆€銆€銆愯В鏋愩€戞寔鏈夎嚦鍒版湡鎶曡硣鍜岃哺娆惧拰鎳�(y墨ng)鏀舵闋呮噳(y墨ng)鐣�(d膩ng)浠ユ敜浣欐垚鏈€�(j矛n)琛屽悗绾�(x霉)瑷堥噺銆�
銆€銆€9.ACD
銆€銆€銆愯В鏋愩€戜互鍏厑鍍瑰€艰▓閲忎笖鍏惰畩鍕曡▓鍏ョ暥(d膩ng)鏈熸悕鐩婄殑閲戣瀺璩囩敘(ch菐n)鍜屽彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)锛屾噳(y墨ng)鐣�(d膩ng)浠ュ叕鍏佸児鍊奸€�(j矛n)琛屽悗绾�(x霉)瑷堥噺銆�
銆€銆€10.AD
銆€銆€銆愯В鏋愩€戝彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)锛屾槸鎸囧垵濮嬬⒑瑾�(r猫n)鏅傚嵆琚寚瀹氱偤鍙緵鍑哄敭鐨勯潪琛嶇敓閲戣瀺璩囩敘(ch菐n)锛屼互鍙婇櫎涓嬪垪鍚勯璩囩敘(ch菐n)浠ュ鐨勯噾铻嶈硣鐢�(ch菐n)锛�(1)璨告鍜屾噳(y墨ng)鏀舵闋�;(2)鎸佹湁鑷冲埌鏈熸姇璩�;(3)浠ュ叕鍏佸児鍊艰▓閲忎笖鍏惰畩鍕曡▓鍏ョ暥(d膩ng)鏈熸悕鐩婄殑閲戣瀺璩囩敘(ch菐n)銆備紒妤�(y猫)鍦ㄨ偂娆�(qu谩n)鍒嗙疆鏀归潻閬庣▼涓寔鏈夊皪琚姇璩囧柈浣嶅湪閲嶅ぇ褰遍熆浠ヤ笂鐨勮偂娆�(qu谩n)锛屾噳(y墨ng)鐣�(d膩ng)浣滅偤闀锋湡鑲℃瑠(qu谩n)鎶曡硣锛岃灏嶈鎶曡硣鍠綅鐨勫奖闊跨▼搴﹀垎鍒ラ噰鐢ㄦ垚鏈硶鎴栨瑠(qu谩n)鐩婃硶鏍哥畻;浼佹キ(y猫)鍦ㄨ偂娆�(qu谩n)鍒嗙疆鏀归潻涓寔鏈夊皪琚姇璩囧柈浣嶄笉鍏锋湁鎺у埗銆佸叡鍚屾帶鍒舵垨閲嶅ぇ褰遍熆鐨勮偂娆�(qu谩n)锛屾噳(y墨ng)鐣�(d膩ng)鍔冨垎鐐哄彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)銆備紒妤�(y猫)鎸佹湁涓婂競鍏徃闄愬敭鑲℃瑠(qu谩n)(涓嶅寘鎷偂娆�(qu谩n)鍒嗙疆鏀归潻涓寔鏈夌殑闄愬敭鑲℃瑠(qu谩n))涓斿皪涓婂競鍏徃涓嶅叿鏈夋帶鍒躲€佸叡鍚屾帶鍒舵垨閲嶅ぇ褰遍熆鐨�锛屾噳(y墨ng)鐣�(d膩ng)鍔冨垎鐐哄彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)鎴栬€呬互鍏厑鍍瑰€艰▓閲忎笖璁婂嫊瑷堝叆鐣�(d膩ng)鏈熸悕鐩婄殑閲戣瀺璩囩敘(ch菐n)銆�
銆€銆€11. BE
銆€銆€銆愯В鏋愩€戦伕闋匒瑷堢畻鐨勬槸鎳�(y墨ng)鏀跺埄鎭�;閬搁爡C灞簬褰遍熆鎶曡硣鏀剁泭鐨勪竴鍊嬪洜绱�;閬搁爡D鎳�(y墨ng)娌栨笡璩囩敘(ch菐n)娓涘€兼悕澶�銆傚彧鏈夐伕闋匓E灞簬鎸佹湁鑷冲埌鏈熸姇璩囩敘(ch菐n)鐢熺殑鎶曡硣鏀剁泭銆�
銆€銆€涓�銆佽▓绠楀垎鏋愰
銆€銆€1.銆愮瓟妗堛€�
銆€銆€(1)B
銆€銆€銆愯В鏋愩€戦伕闋匓锛屾寔鏈夎嚦鍒版湡鎶曡硣鍦ㄥ垵濮嬬⒑瑾�(r猫n)鐨勬檪鍊�锛岀浉闂�(gu膩n)浜ゆ槗璨�(f猫i)鐢ㄦ槸瑷堝叆鍒濆纰鸿獚(r猫n)閲戦鐨�銆�
銆€銆€(2)C
銆€銆€銆愯В鏋愩€戜紒妤�(y猫)鍙栧緱鐨勬寔鏈夎嚦鍒版湡鎶曡硣锛屾噳(y墨ng)鎸夎┎鍌靛埜鐨勯潰鍊硷紝鍊熻鈥滄寔鏈夎嚦鍒版湡鎶曡硣鈥曗€曟垚鏈€濈鐩�锛屾寜鏀粯鐨勫児娆句腑鍖呭惈鐨勫凡鍒颁粯鎭湡浣嗗皻鏈牁(l菒ng)鍙栫殑鍒╂伅锛屽€熻鈥滄噳(y墨ng)鏀跺埄鎭€濈鐩�锛屾寜瀵�(sh铆)闅涙敮浠樼殑閲戦锛岃哺瑷樷€滈妧琛屽瓨娆锯€濈鐩�锛屾寜鍏跺樊椤嶏紝鍊熻鎴栬哺瑷樷€滄寔鏈夎嚦鍒版湡鎶曡硣鈥曗€曞埄鎭(di脿o)鏁粹€濈鐩�銆傛寔鏈夎嚦鍒版湡鎶曡硣鐨勫垵濮嬬⒑瑾�(r猫n)閲戦鏄€滄垚鏈€濆拰鈥滃埄鎭(di脿o)鏁粹€濈殑鍚堣▓銆�
銆€銆€(3)D
銆€銆€銆愯В鏋愩€戝偟鍒哥殑璩潰鍍瑰€�=3000+169.59-(150-3169.59脳3%)=3114.68钀厓銆�
銆€銆€(4)B
銆€銆€銆愯В鏋愩€戜紒妤�(y猫)灏囨寔鏈夎嚦鍒版湡鎶曡硣閮ㄥ垎鍑哄敭鎴栭噸鍒嗛鐨勯噾椤嶈純澶т笖涓嶅爆浜庝緥澶栨儏娉�锛屼娇瑭叉姇璩囩殑鍓╀綑閮ㄥ垎涓嶅啀閬╁悎鍔冨垎鐐烘寔鏈夎嚦鍒版湡鎶曡硣鐨�锛屼紒妤�(y猫)鎳�(y墨ng)鐣�(d膩ng)灏囪┎鎶曡硣鐨勫墿浣欓儴鍒嗛噸鍒嗛鐐哄彲渚涘嚭鍞噾椤嶈硣鐢�(ch菐n)锛屽苟浠ュ叕鍏佸児鍊奸€�(j矛n)琛屽悗绾�(x霉)瑷堥噺銆傞噸鍒嗛鏃�锛屾噳(y墨ng)鎸夊叾鍏厑鍍瑰€艰▓鍏ュ彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)锛屽叾鍏厑鍍瑰€艰垏璩潰鍍瑰€间箣闁撶殑宸瑷樺叆鈥滆硣鏈叕绌嶁€曗€曞叾浠栬硣鏈叕绌嶁€濈鐩�銆�
銆€銆€(5)B
銆€銆€銆愯В鏋愩€�
銆€銆€2011骞村嚭鍞甕鍏徃鍌靛埜鎳�(y墨ng)纰鸿獚(r猫n)鐨勬姇璩囨敹鐩�=61.25+(30.63-10)=81.88钀厓銆�
銆€銆€鏈冭▓铏曠悊濡備笅锛�
銆€銆€2011骞�1鏈�5鏃ュ嚭鍞儴鍒哬鍏徃鍌靛埜鏅�
銆€銆€鍊燂細閵€琛屽瓨娆� 2100
銆€銆€璨革細鎸佹湁鑷冲埌鏈熸姇璩団€曗€曟湰閲� 2000
銆€銆€鎸佹湁鑷冲埌鏈熸姇璩団€曗€曞埄鎭(di脿o)鏁� 38.75(58.12脳2/3)
銆€銆€鎶曡硣鏀剁泭 61.25
銆€銆€閲嶅垎椤炴檪锛�
銆€銆€鍊燂細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鈥曗€曟垚鏈� 1000
銆€銆€鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鈥曗€曞埄鎭(di脿o)鏁� 50
銆€銆€璨革細鎸佹湁鑷冲埌鏈熸姇璩団€曗€曟湰閲� 1000
銆€銆€鎸佹湁鑷冲埌鏈熸姇璩団€曗€曞埄鎭(di脿o)鏁� 19.37
銆€銆€璩囨湰鍏⿳鈥曗€曞叾浠栬硣鏈叕绌� 30.63
銆€銆€2011骞�1鏈�25鏃ュ嚭鍞彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)鏅�
銆€銆€鍊燂細閵€琛屽瓨娆� 1040
銆€銆€鎶曡硣鏀剁泭 10
銆€銆€璨革細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鈥曗€曟垚鏈� 1000
銆€銆€鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鈥曗€曞埄鎭(di脿o)鏁� 50
銆€銆€鍊燂細璩囨湰鍏⿳鈥曗€曞叾浠栬硣鏈叕绌� 30.63
銆€銆€璨革細鎶曡硣鏀剁泭 30.63
銆€銆€2. 銆愮瓟妗堛€�
銆€銆€(1) ABCD
銆€銆€銆愯В鏋愩€戜紒妤�(y猫)鏃㈡矑鏈夎綁(zhu菐n)绉讳篃娌掓湁淇濈暀閲戣瀺璩囩敘(ch菐n)鎵€鏈夋瑠(qu谩n)涓婂咕涔庢墍鏈夌殑棰�(f膿ng)闅拰鍫遍叕锛屼笖鏈斁妫勫皪瑭查噾铻嶈硣鐢�(ch菐n)鎺у埗鐨�锛屾噳(y墨ng)鐣�(d膩ng)鏍规摎(j霉)鍏剁辜绾�(x霉)娑夊叆鎵€杞�(zhu菐n)绉婚噾铻嶈硣鐢�(ch菐n)鐨勭▼搴︾⒑瑾�(r猫n)鏈夐棞(gu膩n)閲戣瀺璩囩敘(ch菐n)鍜岄噾铻嶈矤(f霉)鍌点€�
銆€銆€(2)ABDE
銆€銆€銆愯В鏋愩€戠敳閵€琛岃┎闋呴噾铻嶈硣鐢�(ch菐n)杞�(zhu菐n)绉诲舰鎴愮殑鍒╁緱=5050脳90%-5000脳90%=45(钀厓)锛岄伕闋匒姝g⒑;鍦ㄩ噾椤嶈硣鐢�(ch菐n)杞�(zhu菐n)绉绘棩鎳�(y墨ng)纰鸿獚(r猫n)鐨勭辜绾�(x霉)娑夊叆璩囩敘(ch菐n)=5000脳10%+20=520(钀厓)锛岄伕闋匓姝g⒑;鍦ㄩ噾椤嶈硣鐢�(ch菐n)杞�(zhu菐n)绉绘棩鎳�(y墨ng)纰鸿獚(r猫n)鐨勭辜绾�(x霉)娑夊叆璨�(f霉)鍌�=520+(4560-5050脳90%)=535(钀厓)锛岄伕闋匔閷锛岄伕闋匘姝g⒑;鐢查妧琛屾噳(y墨ng)绲傛纰鸿獚(r猫n)璨告閮ㄥ垎鐨勮超闈㈠児鍊�4500钀厓锛屼繚鐣欒哺娆鹃儴鍒嗙殑璩潰鍍瑰€肩偤500钀厓锛岄伕闋匛姝g⒑銆�
銆€銆€3.銆愮瓟妗堛€�
銆€銆€(1)鍊燂細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鈥曗€曟垚鏈� 10 000 000
銆€銆€鎶曡硣鏀剁泭 100 000
銆€銆€鎳�(y墨ng)鏀惰偂鍒� 500 000
銆€銆€璨革細閵€琛屽瓨娆� 10 060 000
銆€銆€(2)2009骞�1鏈�6鏃ワ紝鏀跺埌鏈€鍒濇敮浠樺児娆句腑鎵€鍚偂鎭�50钀厓銆�
銆€銆€鍊燂細閵€琛屽瓨娆� 500 000
銆€銆€璨革細鎳�(y墨ng)鏀惰偂鍒� 500 000
銆€銆€(3)2009骞�12鏈�31鏃ワ紝鑲$エ鍏厑鍍瑰€肩偤1 120钀厓
銆€銆€鍊燂細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鈥曗€曞叕鍏佸児鍊艰畩鍕� 1 200 000
銆€銆€璨革細鍏厑鍍瑰€艰畩鍕曟悕鐩� 1 200 000
銆€銆€鍊燂細鎳�(y墨ng)鏀跺埄鎭� 300 000
銆€銆€璨革細鎶曡硣鏀剁泭 300 000
銆€銆€(4)2010骞�1鏈�6鏃�锛屾敹鍒�2009骞磋偂鎭�30钀厓
銆€銆€鍊燂細閵€琛屽瓨娆� 300 000
銆€銆€璨革細鎳�(y墨ng)鏀跺埄鎭� 300 000
銆€銆€(5)2010骞�6鏈�6鏃�锛屽皣瑭茶偂绁ㄨ檿缃紝鍞児1200钀厓
銆€銆€鍊燂細閵€琛屽瓨娆� 12 000 000
銆€銆€鍏厑鍍瑰€艰畩鍕曟悕鐩� 1 200 000
銆€銆€璨革細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鈥曗€曟垚鏈� 10 000 000
銆€銆€鈥曗€曞叕鍏佸児鍊艰畩鍕� 1 200 000
銆€銆€鎶曡硣鏀剁泭 (1200-1000)2 000 000
銆€銆€4.銆愮瓟妗堛€�
銆€銆€(1)2010骞�1鏈�1鏃ョ敳鍏徃璩煎叆瑭插偟鍒哥殑鏈冭▓鍒嗛寗锛�
銆€銆€鍊燂細鎸佹湁鑷冲埌鏈熸姇璩団€曗€曟垚鏈€€銆€銆€1 000
銆€銆€鈥曗€曞埄鎭(di脿o)鏁淬€€銆€100
銆€銆€璨革細閵€琛屽瓨娆俱€€銆€銆€銆€銆€銆€銆€銆€銆€銆€1 100
銆€銆€(2)瑷堢畻2010骞�12鏈�31鏃ョ敳鍏徃瑭插偟鍒告姇璩囨敹鐩�銆佹噳(y墨ng)瑷堝埄鎭拰鍒╂伅瑾�(di脿o)鏁存敜閵烽锛�
銆€銆€鎶曡硣鏀剁泭=1 100脳6.4%=70.4(钀厓)
銆€銆€鎳�(y墨ng)瑷堝埄鎭�=1 000脳10%=100(钀厓)
銆€銆€鍒╂伅瑾�(di脿o)鏁存敜閵烽=100-70.4=29.6(钀厓)
銆€銆€鏈冭▓鍒嗛寗
銆€銆€鍊燂細鎸佹湁鑷冲埌鏈熸姇璩団€曗€曟噳(y墨ng)瑷堝埄鎭€€銆€100
銆€銆€璨革細鎶曡硣鏀剁泭銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€70.4
銆€銆€鎸佹湁鑷冲埌鏈熸姇璩団€曗€曞埄鎭(di脿o)鏁淬€€銆€29.6
銆€銆€(3)鍞嚭鍌靛埜鐨勭殑鍑堟敹鐩�=955-[1 000+100+(100-29.6)]脳80%=18.68(钀厓)
銆€銆€鏈冭▓鍒嗛寗
銆€銆€鍊燂細閵€琛屽瓨娆俱€€銆€銆€銆€銆€銆€銆€銆€銆€銆€955
銆€銆€璨革細鎸佹湁鑷冲埌鏈熸姇璩団€曗€曟垚鏈€€銆€銆€800
銆€銆€鈥曗€曞埄鎭(di脿o)鏁淬€€ 56.32
銆€銆€鈥曗€曟噳(y墨ng)瑷堝埄鎭€€80
銆€銆€鎶曡硣鏀剁泭銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€ 18.68
銆€銆€(4)鍓╀綑鍌靛埜璩潰鍍瑰€�=[1 000+100+(100-29.6)]脳20%=234.08(钀厓)鑸囧墿浣欏偟鍒稿競鍍圭偤1 200钀厓脳20%=240(钀厓)锛屽樊椤�5.92钀厓锛岃▓鍏ュ叾浠栬硣鏈叕绌�銆�
銆€銆€鏈冭▓鍒嗛寗濡備笅锛�
銆€銆€鍊燂細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鈥曗€曟垚鏈€€銆€銆€銆€200
銆€銆€鈥曗€曟噳(y墨ng)瑷堝埄鎭€€銆€ 20
銆€銆€鈥曗€曞埄鎭(di脿o)鏁淬€€銆€ 14.08
銆€銆€鈥曗€曞叕鍏佸児鍊艰畩鍕曘€€5.92
銆€銆€璨革細鎸佹湁鑷冲埌鏈熸姇璩団€曗€曟垚鏈€€銆€銆€銆€銆€200(1 000脳20%)
銆€銆€鈥曗€曟噳(y墨ng)瑷堝埄鎭€€銆€銆€ 20(100脳20%)
銆€銆€鈥曗€曞埄鎭(di脿o)鏁淬€€銆€銆€ 14.08[(100-29.6)脳20%]
銆€銆€璩囨湰鍏⿳鈥曗€曞叾浠栬硣鏈叕绌嶃€€銆€銆€銆€銆€5.92
銆€銆€5.銆愮瓟妗堛€�
銆€銆€(1)2010骞�3鏈�1鏃ュ彇寰楄┎鑲$エ
銆€銆€鍊燂細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n) ??鎴愭湰 (10 000脳11)110 000
銆€銆€璨革細閵€琛屽瓨娆� 110 000
銆€銆€(2)4鏈�7鏃ユ敹鍒扮従(xi脿n)閲戣偂鍒�
銆€銆€鍊燂細閵€琛屽瓨娆� (10000脳2) 20 000
銆€銆€璨革細鎶曡硣鏀剁泭 20 000
銆€銆€(3)6鏈�30鏃ヨ偂鍍逛笅璺�
銆€銆€鍊燂細鍏厑鍍瑰€艰畩鍕曟悕鐩� [10 000脳(11-10)] 10 000
銆€銆€璨革細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鈥曗€曞叕鍏佸児鍊艰畩鍕� 10 000
銆€銆€(4)9鏈�8鏃ュ嚭鍞偂绁�
銆€銆€鍊燂細閵€琛屽瓨娆� (10 000脳12) 120 000
銆€銆€浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鈥曗€曞叕鍏佸児鍊艰畩鍕� 10 000
銆€銆€璨革細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鈥曗€曟垚鏈� 110 000
銆€銆€鎶曡硣鏀剁泭 20 000
銆€銆€鍊燂細鎶曡硣鏀剁泭 10 000
銆€銆€璨革細鍏厑鍍瑰€艰畩鍕曟悕鐩� 10 000
銆€銆€6.銆愮瓟妗堛€�
銆€銆€鈶犲叕鍏佸児鍊艰畩鍕曟悕鐩�=(150 000+85 000+120 000+500 000+350 000)
銆€銆€-(145 800+84 500+121 000+495 000+350 500)
銆€銆€=8 200鍏�
銆€?銆佽癄顐戣暃r鍊间綆浜庤超闈㈠児鍊兼檪锛�
銆€銆€鍊燂細鍏厑鍍瑰€艰畩鍕曟悕鐩� 8 200
銆€銆€璨革細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)鈥曗€曞叕鍏佸児鍊艰畩鍕� 8 200
銆€?銆侀劉閸箙願诡嚡鍑稿杽鐫峳锛�
銆€銆€鎳�(y墨ng)纰鸿獚(r猫n)鐨勬姇璩囨敹鐩�=(260 000+149 000)-[(150 000+500 000/2)-(4 200+2 500)]
銆€銆€=409 000-400 000+6 700
銆€銆€=15 700(鍏�)
銆€銆€鎳�(y墨ng)绶ㄥ埗鐨勬渻瑷堝垎閷勭偤锛�
銆€銆€鍊燂細閵€琛屽瓨娆� 409 000
銆€銆€浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)??鍏厑鍍瑰€艰畩鍕� 6 700
銆€銆€璨革細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)??鎴愭湰 400 000
銆€銆€鎶曡硣鏀剁泭 15 700
銆€銆€鍊燂細鎶曡硣鏀剁泭 6 700
銆€銆€璨革細鍏厑鍍瑰€艰畩鍕曟悕鐩� 6 700
銆€銆€鈶h偂绁ㄥ叆璩児鍊�=175 000-50 000脳0.1=170 000(鍏�)
銆€銆€鎳�(y墨ng)绶ㄥ埗鐨勬渻瑷堝垎閷勭偤锛�
銆€銆€鍊燂細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)??鎴愭湰 170 000
銆€銆€鎳�(y墨ng)鏀惰偂鍒� 5 000
銆€銆€璨革細閵€琛屽瓨娆� 175 000
銆€銆€7.銆愮瓟妗堛€�
銆€?銆�?鏈�1鏃ュ嚭鍞檪
銆€銆€鍊燂細閵€琛屽瓨娆� 2 400 000
銆€銆€璨革細鎸佹湁鑷冲埌鏈熸姇璩団€曗€曟垚鏈� 2 000 000
銆€銆€鎶曡硣鏀剁泭 400 000
銆€銆€鈶″叾浣欑殑杞�(zhu菐n)鐐哄彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)
銆€銆€杞�(zhu菐n)鐐哄彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)鍏厑鍍瑰€�=2 400 000梅10%脳90%=21 600 000
銆€銆€鍊燂細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鈥曗€曟垚鏈� 21 600 000
銆€銆€璨革細鎸佹湁鑷冲埌鏈熸姇璩団€曗€曟垚鏈� 18 000 000
銆€銆€璩囨湰鍏⿳涓€鈥曞叾浠栬硣鏈叕绌� 3 600 000
銆€?銆�?鏈�3鏃ヨ超鍕�(w霉)铏曠悊
銆€銆€鍊燂細閵€琛屽瓨娆� 31 000 000
銆€銆€璨革細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鈥曗€曟垚鏈� 21 600 000
銆€銆€鎶曡硣鏀剁泭 9 400 000
銆€銆€鍊燂細璩囨湰鍏⿳鈥曗€曞叾浠栬硣鏈叕绌� 3 600 000
銆€銆€璨革細鎶曡硣鏀剁泭 3 600 000
銆€銆€8. 銆愮瓟妗堛€�
銆€?銆�?009骞�9鏈�15鏃�锛岃臣鍏ヨ偂绁�
銆€銆€鍊燂細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鈥曗€曟垚鏈� 1 020 000
銆€銆€璨革細閵€琛屽瓨娆� 1 020 000
銆€銆€鈶�2009骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鑲$エ鍍规牸璁婂嫊
銆€銆€鍊燂細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鈥曗€曞叕鍏佸児鍊艰畩鍕� 180 000
銆€銆€璨革細璩囨湰鍏⿳鈥曗€曞叾浠栬硣鏈叕绌� 180 000
銆€?銆�?010骞�4鏈�1鏃ワ紝鍑哄敭鑲$エ
銆€銆€鍊燂細閵€琛屽瓨娆� 1 470 000
銆€銆€璩囨湰鍏⿳鈥曗€曞叾浠栬硣鏈叕绌� 180 000
銆€銆€璨革細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)鈥曗€曟垚鏈� 1 020 000
銆€銆€鈥曗€曞叕鍏佸児鍊艰畩鍕� 180 000
銆€銆€鎶曡硣鏀剁泭 450 000
銆€銆€9.銆愮瓟妗堛€�
銆€銆€(1)20脳9骞�1鏈�1鏃�锛岀敳鍏徃鐨勬湁闂�(gu膩n)璩嫏(w霉)铏曠悊濡備笅锛�
銆€銆€鍊燂細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)--A鍏徃鍌靛埜--鎴愭湰銆€銆€1 250 000
銆€銆€璨革細閵€琛屽瓨娆俱€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€1 000 000
銆€銆€鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)--A鍏徃鍌靛埜--鍒╂伅瑾�(di脿o)鏁淬€€ 250 000
銆€銆€(2)20脳9骞�12鏈�31鏃ュ叕鍏佸児鍊肩偤900 000钀厓锛屼粛鍙敹鍒扮暥(d膩ng)骞寸殑鍒╂伅銆�
銆€銆€鍊燂細鎳�(y墨ng)鏀跺埄鎭€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€ 59 000
銆€銆€鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)--A鍏徃鍌靛埜--鍒╂伅瑾�(di脿o)鏁淬€€銆€41 000
銆€銆€璨革細鎶曡硣鏀剁泭銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€100 000(1 000 000脳10%)
銆€銆€鍊燂細閵€琛屽瓨娆俱€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€59 000
銆€銆€璨革細鎳�(y墨ng)鏀跺埄鎭€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€59 000
銆€銆€鍏厑鍍瑰€艰畩鍕�=900 000-1 041 000=-141 000(钀厓)
銆€銆€鍊燂細璩囨湰鍏⿳--鍏朵粬璩囨湰鍏⿳銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€141 000
銆€銆€璨革細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)--A鍏徃鍌靛埜--鍏厑鍍瑰€艰畩鍕曘€€銆€141 000
銆€銆€(3)2脳10骞�锛岀敱浜庣敘(ch菐n)鍝佺己涔忕鐖姏绛夌瓑锛屼絾浠嶅彲鏀粯鐣�(d膩ng)骞村埄鎭�銆�2010骞�12鏈�31鏃�锛屽叕鍏佸児鍊肩偤750 000钀厓銆� 鐢插叕鍙搁爯(y霉)瑷堝鏋淎鍏徃涓嶉噰鍙栨湁鏁堟帾鏂�锛孉鍏徃鍏厑鍍瑰€兼渻鎸佺簩(x霉)涓嬭穼銆�
銆€銆€鍊燂細鎳�(y墨ng)鏀跺埄鎭€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€ 59 000
銆€銆€鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)--A鍏徃鍌靛埜--鍒╂伅瑾�(di脿o)鏁淬€€銆€45 100
銆€銆€璨革細鎶曡硣鏀剁泭銆€銆€銆€銆€銆€104 100銆�(1 000 000+41 000)脳10%銆�
銆€銆€鍊燂細閵€琛屽瓨娆俱€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€59 000
銆€銆€璨革細鎳�(y墨ng)鏀跺埄鎭€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€59 000
銆€銆€鍏厑鍍瑰€艰畩鍕�=750 000-(900 000+45 100)=-195 100(钀厓)
銆€銆€纰鸿獚(r猫n)璩囩敘(ch菐n)娓涘€兼悕澶�=141 000+195 100=336 100(钀厓)
銆€銆€鍊燂細璩囩敘(ch菐n)娓涘€兼悕澶便€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€336 100
銆€銆€璨革細璩囨湰鍏⿳--鍏朵粬璩囨湰鍏⿳銆€銆€銆€銆€銆€銆€銆€銆€銆€ 141 000
銆€銆€鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)??A鍏徃鍌靛埜??娓涘€兼簴(zh菙n)鍌欍€€195 100
銆€銆€(4)2脳11骞�12鏈�31鏃ワ紝纰鸿獚(r猫n)A鍏徃鍌靛埜瀵�(sh铆)闅涘埄鎭敹鍏�銆佽硣鐢�(ch菐n)娓涘€兼悕澶�锛屾敹鍒板偟鍒稿埄鎭�
銆€銆€鍊燂細鎳�(y墨ng)鏀跺埄鎭€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€ 59 000
銆€銆€鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)??A鍏徃鍌靛埜??鍒╂伅瑾�(di脿o)鏁淬€€銆€銆€銆€銆€銆€16 000
銆€銆€璨革細鎶曡硣鏀剁泭銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€75 000
銆€銆€鍊燂細閵€琛屽瓨娆俱€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€59 000
銆€銆€璨革細鎳�(y墨ng)鏀跺埄鎭€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€59 000
銆€銆€纰鸿獚(r猫n)娓涘€兼悕澶�=76.6-70=6.6(钀厓)
銆€銆€鍊燂細璩囩敘(ch菐n)娓涘€兼悕澶便€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€66 000
銆€銆€璨革細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)??A鍏徃鍌靛埜??娓涘€兼簴(zh菙n)鍌欍€€66 000
銆€銆€(5)2脳12骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)A鍏徃鍌靛埜瀵�(sh铆)闅涘埄鎭敹鍏�銆佹笡鍊兼悕澶辫綁(zhu菐n)鍥�銆佸叕鍏佸児鍊艰畩鍕曪紝鏀跺埌鍌靛埜鍒╂伅
銆€銆€鍊燂細鎳�(y墨ng)鏀跺埄鎭€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€ 59 000
銆€銆€鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)??A鍏徃鍌靛埜??鍒╂伅瑾�(di脿o)鏁淬€€11 000
銆€銆€璨革細鎶曡硣鏀剁泭銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€70 000
銆€銆€鍊燂細閵€琛屽瓨娆俱€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€59 000
銆€銆€璨革細鎳�(y墨ng)鏀跺埄鎭€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€59 000
銆€銆€鍏厑鍍瑰€艰畩鍕�=120-(70+1.1)=48.9(钀厓)
銆€銆€鍏朵腑锛氬師娓涘€艰綁(zhu菐n)鍥�=(3)33.61钀厓+(4)6.6钀厓=40.21(钀厓)
銆€銆€鍓╀綑鐐哄叕鍏佸児鍊艰畩鍕�8.69钀厓瑷堝叆鈥滆硣鏈叕绌�??鍏朵粬璩囨湰鍏⿳鈥�
銆€銆€鍊燂細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)??A鍏徃鍌靛埜??鍏厑鍍瑰€艰畩鍕曘€€ 141 000
銆€銆€??娓涘€兼簴(zh菙n)鍌欍€€銆€銆€261 100
銆€銆€璨革細璩囩敘(ch菐n)娓涘€兼悕澶便€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€402 100
銆€銆€鍊燂細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)??A鍏徃鍌靛埜??鍏厑鍍瑰€艰畩鍕� 銆€86 900
銆€銆€璨革細璩囨湰鍏⿳??鍏朵粬璩囨湰鍏⿳銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€86 900
銆€銆€(6)2脳13骞�1鏈�20鏃�锛岀⒑瑾�(r猫n)鍑哄敭A鍏徃鍌靛埜瀵�(sh铆)鐝�(xi脿n)鐨勬悕鐩�
銆€銆€鎴愭湰=(1)1 250 000(钀厓)
銆€銆€鍒╂伅瑾�(di脿o)鏁�=-(1)250 000+(2)41 000+(3)45 100+(4)16 000+(5)11 000=-136 900(钀厓)
銆€銆€鍏厑鍍瑰€艰畩鍕�=-(2)141 000+(5)141 000+(5)86 900=86 900(钀厓)
銆€銆€璩囨湰鍏⿳=-(2)141 000+(3)141 000+(5)86 900=86 900(钀厓)
銆€銆€娓涘€兼簴(zh菙n)鍌�=-(3)195 100-(4)66 000+(5)261 100=0
銆€銆€鍊燂細閵€琛屽瓨娆俱€€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€ 1 260 000
銆€銆€鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)??A鍏徃鍌靛埜??鍒╂伅瑾�(di脿o)鏁淬€€銆€136 900
銆€銆€璨革細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)??A鍏徃鍌靛埜??鎴愭湰銆€銆€銆€1 250 000
銆€銆€??鍏厑鍍瑰€艰畩鍕曘€€銆€銆€銆€銆€銆€ 86 900
銆€銆€鎶曡硣鏀剁泭銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€60 000
銆€銆€鍚屾檪
銆€銆€鍊燂細璩囨湰鍏⿳??鍏朵粬璩囨湰鍏⿳銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€86 900
銆€銆€璨革細鎶曡硣鏀剁泭銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€銆€86 900
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