2010骞存敞鍐婄▍鍕�(w霉)甯€婄▍娉曚簩銆嬫噳(y墨ng)绱嶇▍椤嶇殑瑷堢畻(7)
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銆€銆€4.鍙栧緱涓嶅惈绋呭叏骞翠竴娆℃€х崕閲戞敹鍏ュ€嬩汉鎵€寰楃▍瑷堢畻杞�(zhu菐n)鑷挵(hu谩n) 鐞� 缍�(w菐ng) 鏍du24ol.com
銆€銆€(1)鎸夌収涓嶅惈绋呯殑鍏ㄥ勾涓€娆℃€х崕閲戞敹鍏ラ櫎浠�12鐨勫晢鏁�(sh霉)锛屾煡鎵剧浉鎳�(y墨ng)閬╃敤绋呯巼A鍜岄€熺畻鎵i櫎鏁�(sh霉)A;(p116)
銆€銆€(2)鍚▍鐨勫叏骞翠竴娆℃€х崕閲戞敹鍏�=(涓嶅惈绋呯殑鍏ㄥ勾涓€娆℃€х崕閲戞敹鍏�-閫熺畻鎵i櫎鏁�(sh霉)A)÷(1-閬╃敤绋呯巼A);
銆€銆€(3)鎸夊惈绋呯殑鍏ㄥ勾涓€娆℃€х崕閲戞敹鍏ラ櫎浠�12鐨勫晢鏁�(sh霉)锛岄噸鏂版煡鎵鹃仼鐢ㄧ▍鐜嘊鍜岄€熺畻鎵i櫎鏁�(sh霉)B;
銆€銆€銆愭暀鏉愪緥椤屻€戜腑鍦嬪叕姘戠帇鏌�2009骞�1鏈堬綖12鏈�锛屾瘡鏈堝伐璩囧潎鐐�2300鍏�锛�12鏈�31鏃ュ彇寰椾笉鍚▍鍏ㄥ勾涓€娆℃€х崕閲�12000鍏�銆傝珛瑷堢畻鐜嬫煇鍙栧緱鐨勪笉鍚▍鍏ㄥ勾涓€娆℃€х崕閲戞噳(y墨ng)绻崇磵鐨勫€嬩汉鎵€寰楃▍銆�
銆€銆€銆愮瓟妗堛€�(1)涓嶅惈绋呯崕閲戦仼鐢ㄧ殑绋呯巼鍜岄€熺畻鎵i櫎鏁�(sh霉)鐐猴細
銆€銆€鎸�12鍊嬫湀鍒嗘敜鍚庯紝姣忔湀鐨勭崕閲�=12000÷12=1000(鍏�)锛屾牴鎿�(j霉)宸ヨ硣銆佽柂閲戞墍寰椾笉鍚▍鏀跺叆鐨勪節绱氳秴椤嶇疮閫茬▍鐜囩殑瑕�(gu墨)瀹氾紝閬╃敤鐨勭▍鐜囧拰閫熺畻鎵i櫎鏁�(sh霉)鍒嗗垾鐐�10%銆�25鍏�銆�
銆€銆€(2)鍚▍鐨勫叏骞翠竴娆℃€х崕閲戞敹鍏�=(12000-25)÷(1-10%)=13305.56(鍏�)
銆€銆€(3)鍚▍鐛庨噾閬╃敤鐨勭▍鐜囧拰閫熺畻鎵i櫎鏁�(sh霉)鐐猴細
銆€銆€鎸夌収12鍊嬫湀鍒嗘敜鍚�锛屾瘡鏈堢崕閲�=13305.56÷12=1108.80(鍏�)锛屾牴鎿�(j霉)宸ヨ硣銆佽柂閲戞墍寰楀惈绋呮敹鍏ョ殑涔濈礆瓒呴绱€茬▍鐜囩殑瑕�(gu墨)瀹�锛岄仼鐢ㄧ▍鐜囧拰閫熺畻鎵i櫎鏁�(sh霉)浠嶇劧鍒嗗垾鐐�10%銆�25鍏�銆�
銆€銆€(4)鎳�(y墨ng)绻崇磵鐨勫€嬩汉鎵€寰楃▍=13305.56×10%-25=1305.56(鍏�)
銆€銆€(6)鏍规摎(j霉)浼佹キ(y猫)鎵€寰楃▍鍜屽€嬩汉鎵€寰楃▍鐨勭従(xi脿n)琛岃(gu墨)瀹�,浼佹キ(y猫)鎵€寰楃▍鐨勭磵绋呬汉銆佸€嬩汉鐛ㄨ硣鍜屽悎浼欎紒妤�(y猫)銆佸€嬮珨宸ュ晢鎴剁偤鍊嬩汉鏀粯鐨勫€嬩汉鎵€寰楃▍娆�锛屼笉寰楀湪鎵€寰楃▍鍓嶆墸闄�銆�
銆€銆€5.涓嶆豢涓€鍊嬫湀鐨勫伐璩�銆佽柂閲戞墍寰楁噳(y墨ng)绱嶅€嬩汉鎵€寰楃▍鐨勮▓绠�
銆€銆€鎳�(y墨ng)绱嶇▍椤�=(鐣�(d膩ng)鏈堝伐璩�銆佽柂閲戞噳(y墨ng)绱嶇▍鎵€寰楅×閬╃敤绋呯巼-閫熺畻鎵i櫎鏁�(sh霉))×鐣�(d膩ng)鏈堝闅涘湪涓湅澧冨収(n猫i)鐨勫ぉ鏁�(sh霉)÷鐣�(d膩ng)鏈堝ぉ鏁�(sh霉)杞�(zhu菐n)鑷挵(hu谩n) 鐞� 缍�(w菐ng) 鏍du24ol.com
銆€銆€銆愭暀鏉愪緥椤屻€戞棩鏈煇鍏徃娲惧叾闆囧摗澶х敯渚嗘垜鍦嬫煇浼佹キ(y猫)瀹夎銆佽(di脿o)瑭﹂浕鍣ㄧ敓鐢�(ch菐n)绶�锛屽ぇ鐢颁簬2008骞�1鏈�1鏃ヤ締鑿�锛屽伐浣滄檪闁撶偤8鍊嬫湀锛屼絾鍏朵腑8鏈堜唤鍍呭湪鎴戝湅灞呬綇20澶�銆傚叾宸ヨ硣鐢辨棩鏂逛紒妤�(y猫)鏀粯鏈堝伐璩囧悎浜烘皯骞�40000鍏�銆傝▓绠楀ぇ鐢�8鏈堜唤鍦ㄦ垜鍦嬫噳(y墨ng)绻崇磵鐨勫€嬩汉鎵€寰楃▍銆�
銆€銆€銆愮瓟妗堛€�(1)鎳�(y墨ng)绱嶇▍鎵€寰楅=40000-1600-3200=35200(鍏�)
銆€銆€(2)鎳�(y墨ng)绱嶆墍寰楃▍椤�=(35200×25%-1375)×20÷31=4790.32(鍏�)
2010骞存敞鍐婄▍鍕�(w霉)甯€冨墠缍�(w菐ng)涓婅紨灏�(d菐o)鎷涚敓绨$珷
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