鑰冪敓 鍏嶈不(f猫i)闋�(y霉)绱勭煭淇℃彁閱�,鍙互鐛插緱2021骞翠竴绱�(j铆)閫犲児(ji脿)宸ョ▼甯�鍫�(b脿o)鍚嶆檪(sh铆)闁�銆佽硣鏍煎鏍�绛夌浉闂�(gu膩n)鏅�(sh铆)闁撶瘈(ji茅)榛�(di菐n)鐨勭煭淇℃彁閱�銆傞粸(di菐n)鎿婃煡鐪�>>2021骞翠竴绱�(j铆)閫犲児(ji脿)宸ョ▼甯€婃渚嬪垎鏋愩€嬮瀼鍥虹繏(x铆)椤屽尟绺�(浜�)

鏌愭壙鍖呬汉鍙冭垏涓€闋�(xi脿ng)宸ョ▼鐨勬姇妯�(bi膩o)锛屽湪鍏舵姇妯�(bi膩o)鏂囦欢涓�锛屽熀绀�(ch菙)宸ョ▼鐨勫伐鏈熺偤4鍊�(g猫)鏈�锛屽牨(b脿o)鍍�(ji脿)鐐�1200钀厓;涓婚珨绲�(ji茅)妲�(g貌u)宸ョ▼鐨勫伐鏈熺偤12鍊�(g猫)鏈�锛屽牨(b脿o)鍍�(ji脿)鐐�3960钀厓銆傝┎鎵垮寘浜轰腑妯�(bi膩o)骞惰垏鐧�(f膩)鍖呬汉绨借▊浜嗘柦宸ュ悎鍚�銆傚悎鍚屼腑瑕�(gu墨)瀹�锛岀劇宸ョ▼闋�(y霉)浠樻锛屾瘡鏈堝伐绋嬫鍧囦簬涓嬫湀鏈敮浠�锛屾彁鍓嶇宸ョ崕(ji菐ng)鐐�30钀厓/鏈堬紝鍦ㄦ渶鍚�1鍊�(g猫)鏈堢祼(ji茅)绠楁檪(sh铆)鏀粯銆�

绨借▊鏂藉伐鍚堝悓鍚�锛岃┎鎵垮寘浜烘摤瀹氫簡浠ヤ笅鍏╃ó鍔犲揩鏂藉伐閫�(j矛n)搴︾殑鎺柦锛�

(1)闁嬪伐鍓嶅锛岄噰鍙栦竴娆℃€ф妧琛�(sh霉)鎺柦锛屽彲浣垮熀绀�(ch菙)宸ョ▼鐨勫伐鏈熺府鐭�1鍊�(g猫)鏈�锛岄渶鎶€琛�(sh霉)鎺柦璨�(f猫i)鐢�60钀厓;

(2)涓婚珨绲�(ji茅)妲�(g貌u)宸ョ▼鏂藉伐鐨勫墠6鍊�(g猫)鏈�锛屾瘡鏈堥噰鍙栫稉(j墨ng)甯告€ф妧琛�(sh霉)鎺柦锛屽彲浣夸富楂旂祼(ji茅)妲�(g貌u)宸ョ▼鐨勫伐鏈熺府鐭�1鍊�(g猫)鏈堬紝姣忔湀鏈渶鎶€琛�(sh霉)鎺柦璨�(f猫i)鐢�8钀厓銆�

鍋囧畾璨告鏈堝埄鐜囩偤1%锛屽悇鍒嗛儴宸ョ▼姣忔湀瀹屾垚鐨勫伐浣滈噺鐩稿悓涓旇兘鎸夊悎鍚岃(gu墨)瀹氭敹鍒板伐绋嬫(鐝�(xi脿n)鍊肩郴鏁�(sh霉)瑕嬭〃3-1)銆�

鍟忛锛�

1.鑻ユ寜鍘熷悎鍚屽伐鏈熸柦宸ワ紝瑭叉壙鍖呬汉鍩虹(ch菙)宸ョ▼娆惧拰涓婚珨绲�(ji茅)妲�(g貌u)宸ョ▼娆剧殑鐝�(xi脿n)鍊煎垎鍒ョ偤澶氬皯?

2.瑭叉壙鍖呬汉鎳�(y墨ng)閲囧彇鍝ó鍔犲揩鏂藉伐閫�(j矛n)搴︾殑鎶€琛�(sh霉)鎺柦鏂规浣垮叾鐛插緱鏈€澶ф敹鐩�?

3.鐣嚭鍦ㄥ熀绀�(ch菙)宸ョ▼鍜屼富楂旂祼(ji茅)妲�(g貌u)宸ョ▼鍧囬噰鍙栧姞蹇柦宸ラ€�(j矛n)搴︽妧琛�(sh霉)鎺柦鎯呮硜涓嬬殑瑭叉壙鍖呬汉鐨勭従(xi脿n)閲戞祦閲忓湒銆�

(瑷�(j矛)绠楃祼(ji茅)鏋滃潎淇濈暀鍏╀綅灏忔暩(sh霉))

銆愬弮鑰冪瓟妗堢炕闋佹煡鐪嬨€�

鍟忛1锛�

(1)鍩虹(ch菙)宸ョ▼姣忔湀宸ョ▼娆続(y霉)1=1200/4=300钀厓

鍩虹(ch菙)宸ョ▼姣忔湀宸ョ▼娆剧殑鐝�(xi脿n)鍊肩偤锛�

PV1=A1(P/A,1%,4)(P/F,1%,1)=300×3.902×0.990=1158.89钀厓

(2)涓婚珨绲�(ji茅)妲�(g貌u)宸ョ▼姣忔湀宸ョ▼娆続(y霉)2=3960/12=330钀厓

涓婚珨绲�(ji茅)妲�(g貌u)宸ョ▼娆剧殑鐝�(xi脿n)鍊肩偤锛�

PV2=A2(P/A,1%,12)(P/F,1%,5)=330×11.255×0.951=3532.16

鍟忛2锛�

瑭叉壙鍖呭晢鍙噰鐢ㄤ互涓嬩笁绋姞蹇柦宸ラ€�(j矛n)搴︾殑鎶€琛�(sh霉)鎺柦鏂规銆�

(1)鍍呭姞蹇熀绀�(ch菙)宸ョ▼鐨勬柦宸ラ€�(j矛n)搴︼紝鍓�

PV鍩虹(ch菙)=400(P/A,1%,3)(P/F,1%,1)+330(P/A,1%,12)(P/F,1%,4)+30(P/F,1%,16)-60=400×2.941×0.990+330×11.255×0.961+30×0.853-60=4699.52钀厓

(2)鍍呭姞蹇富楂旂祼(ji茅)妲�(g貌u)宸ョ▼鐨勬柦宸ラ€�(j矛n)搴�锛屽墖

PV绲�(ji茅)=300(P/A,1%,4)(P/F,1%,1)+360(P/A,1%,11)(P/F,1%,5)+30(P/F,1%,16)-8(P/A,1%,6)(P/F,1%,4)=300×3.902×0.990+360×10.368×0.951+30×0.853-8×5.795×0.961=4689.52钀厓

(3)鏃㈠姞蹇熀绀�(ch菙)宸ョ▼鐨勬柦宸ラ€�(j矛n)搴︼紝鍙堝姞蹇富楂旂祼(ji茅)妲�(g貌u)宸ョ▼鐨勬柦宸ラ€�(j矛n)搴�锛屽墖锛�

PV=400(P/A,1%,3)(P/F,1%,1)+360(P/A,1%,11)(P/F,1%,4)+60(P/F,1%,15)-60-8(P/A,1%,6)(P/F,1%,3)=400×2.941×0.990+360×10.368×0.961+60×0.861-60-8×5.795×0.971=4698.19钀厓

鐢辫▓(j矛)绠楃祼(ji茅)鏋滅湅鍑猴紝鍍呭姞蹇熀绀�(ch菙)宸ョ▼鏂藉伐閫�(j矛n)搴︾殑鎶€琛�(sh霉)鎺柦鏂规鑳界嵅寰楄純澶ф敹鐩�銆�

鍟忛3锛�

鍩虹(ch菙)宸ョ▼鍜屼富楂旂祼(ji茅)妲�(g貌u)宸ョ▼鍧囬噰鍙栧姞蹇柦宸ラ€�(j矛n)搴︽妧琛�(sh霉)鎺柦鎯呮硜涓嬬殑鐝�(xi脿n)閲戞祦閲忓鍦�3-1鎵€绀�銆�

浠ヤ笂灏辨槸灏忕法鏁寸悊鐨�“2021骞翠竴绱�(j铆)閫犲児(ji脿)宸ョ▼甯€婃渚嬪垎鏋愩€嬮瀼鍥虹繏(x铆)椤�(11)”渚涘唬澶ц€冪敓鍙冭€冿紝鑰冪敓榛�(di菐n)鎿婁笅鏂规寜閳曞彲鍏嶈不(f猫i)涓嬭級涓€绱�(j铆)閫犲児(ji脿)宸ョ▼甯�2021鑰冭│澶х侗銆佹骞寸湡椤屻€佹瘡鏃ヤ竴绶�绛夎硣鏂�锛屾洿澶氫竴绱�(j铆)閫犲児(ji脿)甯€冭│璩囨枡鎸佺簩(x霉)鏇存柊涓�!