娉ㄦ渻銆婃渻瑷堛€嬮噾铻嶈硣鐢�(ch菐n)姝峰勾鐪熼瑭宠В(涓�)
鐎忚
鏀惰棌
銆€銆€(涓�)瑷堢畻椤�
銆€銆€銆愪緥1銆戣€冩牳閲戣瀺璩囩敘(ch菐n)(瑷堢畻椤�锛�9鍒�)(2009骞�)
銆€銆€鐐烘彁楂橀枒缃硣閲戠殑浣跨敤鐜�锛岀敳鍏徃20脳8骞村害閫茶浜嗕互涓嬫姇璩囷細
銆€銆€(1)1鏈�1鏃ワ紝璩煎叆涔欏叕鍙镐簬鐣�(d膩ng)鏃ョ櫦(f膩)琛屼笖鍙笂甯備氦鏄撶殑鍌靛埜100钀嫉锛屾敮浠樺児娆�9 500钀厓锛屽彟鏀粯鎵嬬簩(x霉)璨�90.12钀厓銆傝┎鍌靛埜鏈熼檺鐐�5骞达紝姣忓嫉闈㈠€肩偤100鍏�锛岀エ闈㈠勾鍒╃巼鐐�6%锛屼簬姣忓勾12鏈�31鏃ユ敮浠樼暥(d膩ng)骞村害鍒╂伅銆傜敳鍏徃鏈夊厖瑁曠殑鐝�(xi脿n)閲�锛岀鐞嗗堡鎿寔鏈夎┎鍌靛埜鑷冲埌鏈�銆�
銆€銆€12鏈�31鏃�锛岀敳鍏徃鏀跺埌20脳8骞村害鍒╂伅600钀厓銆傛牴鎿�(j霉)涔欏叕鍙稿叕闁嬫姭闇茬殑淇℃伅锛岀敳鍏徃浼拌▓鎵€鎸佹湁涔欏叕鍙稿偟鍒哥殑鏈噾鑳藉鏀跺洖锛屾湭渚嗗勾搴︽瘡骞磋兘澶犺嚜涔欏叕鍙稿彇寰楀埄鎭敹鍏�400钀厓銆傜暥(d膩ng)鏃ュ競鍫村勾鍒╃巼鐐�5%銆�
銆€銆€(2)4鏈�10鏃�锛岃臣璨蜂笝鍏徃棣栨鐧�(f膩)琛岀殑鑲＄エ100钀偂锛屽叡鏀粯鍍规800钀厓銆傜敳鍏徃鍙栧緱涓欏叕鍙歌偂绁ㄥ悗锛屽皪涓欏叕鍙镐笉鍏锋湁鎺у埗锛屽叡鍚屾帶鍒舵垨閲嶅ぇ褰遍熆锛屼笝鍏徃鑲＄エ鐨勯檺鍞湡鐐�1骞达紝鐢插叕鍙稿彇寰椾笝鍏徃鑲＄エ鏅傛矑鏈夊皣鍏剁洿鎺ユ寚瀹氱偤浠ュ叕鍏佸児鍊艰▓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)锛屼篃娌掓湁闅ㄦ檪鍑哄敭涓欏叕鍙歌偂绁ㄧ殑瑷堝妰銆�
銆€銆€12鏈�31鏃ワ紝涓欏叕鍙歌偂绁ㄥ叕鍏佸児鍊肩偤姣忚偂12鍏�銆�
銆€銆€(3)5鏈�15鏃�锛屽緸浜岀礆甯傚牬璩煎叆涓佸叕鍙歌偂绁�200钀偂锛屽叡鏀粯鍍规920钀厓锛屽彇寰椾竵鍏徃鑲＄エ鏅�锛屼竵鍏徃宸插鍛婄櫦(f膩)鏀剧従(xi脿n)閲戣偂鍒╋紝姣�10鑲℃淳鐧�(f膩)鐝�(xi脿n)閲戣偂鍒�0.6鍏�銆傜敳鍏徃鍙栧緱涓佸叕鍙歌偂绁ㄥ悗锛屽皪涓佸叕鍙镐笉鍏锋湁鎺у埗锛屽叡鍚屾帶鍒舵垨閲嶅ぇ褰遍熆銆傜敳鍏徃绠＄悊灞ゆ摤闅ㄦ檪鍑哄敭涓佸叕鍙歌偂绁�銆�
銆€銆€12鏈�31鏃�锛屼竵鍏徃鑲＄エ鍏厑鍍瑰€肩偤姣忚偂4.2鍏冦€�
銆€銆€鐩搁棞(gu膩n)骞撮噾鐝�(xi脿n)閲戠郴鏁�(sh霉)濡備笅锛�
銆€銆€(P/A锛�5%锛�5)=4.3295;(P/A锛�6%锛�5)=4.2124;(P/A锛�7%锛�5)=4.1002;
銆€銆€(P/A锛�5%锛�4)=3.5460;(P/A锛�6%锛�4)=3.4651;(P/A锛�7%锛�4)=3.3875.
銆€銆€鐩搁棞(gu膩n)寰�(f霉)鍒╃従(xi脿n)鍊肩郴鏁�(sh霉)濡備笅锛�
銆€銆€(P/S锛�5%锛�5)=0.7835;(P/S锛�6%锛�5)=0.7473;(P/S锛�7%锛�5)=0.7130;
銆€銆€(P/S锛�5%锛�4)=0.8227;(P/S锛�6%锛�4)=0.7921;(P/S锛�7%锛�4)=0.7629.
銆€銆€瑕佹眰锛�
銆€銆€(1)鍒ゆ柗鐢插叕鍙稿彇寰椾箼鍏徃鍌靛埜鏅傛噳(y墨ng)鍔冨垎鐨勯噾铻嶈硣鐢�(ch菐n)椤炲垾锛岃鏄庣悊鐢�锛屽苟绶ㄥ埗鐢插叕鍙稿彇寰椾箼鍏徃鍌靛埜鏅傜殑鏈冭▓鍒嗛寗銆�
銆€銆€(2)瑷堢畻鐢插叕鍙�20脳8骞村害鍥犳寔鏈変箼鍏徃鍌靛埜鎳�(y墨ng)纰鸿獚鐨勬敹鐩�锛屽苟绶ㄥ埗鐩搁棞(gu膩n)鏈冭▓鍒嗛寗銆�
銆€銆€(3)鍒ゆ柗鐢插叕鍙告寔鏈変箼鍏徃鍌靛埜20脳8骞�12鏈�31鏃ユ槸鍚︽噳(y墨ng)鐣�(d膩ng)瑷堟彁娓涘€兼簴(zh菙n)鍌�锛屽苟瑾槑鐞嗙敱銆傚鏋滆▓鎻愭笡鍊兼簴(zh菙n)鍌�锛岃▓绠楁笡鍊兼簴(zh菙n)鍌欓噾椤嶅苟绶ㄥ埗鐩搁棞(gu膩n)鏈冭▓鍒嗛寗銆�
銆€銆€(4)鍒ゆ柗鐢插叕鍙稿彇寰椾笝鍏徃鑲＄エ鏅傛噳(y墨ng)鍔冨垎鐨勯噾铻嶈硣鐢�(ch菐n)椤炲垾锛岃鏄庣悊鐢�锛屽苟绶ㄥ埗鐢插叕鍙�20脳8骞�12鏈�31鏃ョ⒑瑾嶆墍鎸佹湁涓欏叕鍙歌偂绁ㄥ叕鍏佸児鍊艰畩鍕曠殑鏈冭▓鍒嗛寗銆�
銆€銆€(5)鍒ゆ柗鐢插叕鍙稿彇寰椾竵鍏徃鑲＄エ鏅傛噳(y墨ng)鍔冨垎鐨勯噾铻嶈硣鐢�(ch菐n)椤炲垾锛岃鏄庣悊鐢�锛屽苟瑷堢畻鐢插叕鍙�20脳8骞村害鍥犳寔鏈変竵鍏徃鑲＄エ纰鸿獚鐨勬悕鐩�銆�
銆€銆€銆愮瓟妗堛€�
銆€銆€(1)鐢插叕鍙稿彇寰椾箼鍏徃鍌靛埜鏅傛噳(y墨ng)瑭插妰鍒嗙偤鎸佹湁鑷冲埌鏈熸姇璩�锛屽洜鐐衡€滅鐞嗗堡鎿寔鏈夎┎鍌靛埜鑷冲埌鏈熲€�銆�
銆€銆€鐢插叕鍙稿彇寰椾箼鍏徃鍌靛埜鏅傜殑璩嫏(w霉)铏曠悊鏄細
銆€銆€鍊燂細鎸佹湁鑷冲埌鏈熸姇璩団€曗€曟垚鏈� (100脳100) 10 000
銆€銆€璨革細閵€琛屽瓨娆俱€€9 590.12
銆€銆€鎸佹湁鑷冲埌鏈熸姇璩団€曗€曞埄鎭(di脿o)鏁淬€€409.88
銆€銆€(2)鏈闇€瑕侀噸鏂拌▓绠楀闅涘埄鐜囷紝瑷堢畻閬庣▼濡備笅锛�
銆€銆€600脳(P/A,r,5)+ 10 000脳(P/S,r锛�5)=9590.12
|
鍒╃巼 |
鐝�(xi脿n)鍊� |
|
6% |
10 000.44 |
|
r |
9590.12 |
|
7% |
9590.12 |
銆€銆€鏍规摎(j霉)涓婇潰鐨勭祼(ji茅)鏋滃彲浠ョ湅鍑簉=7%
銆€銆€鐢插叕鍙�20脳8骞村害鍥犳寔鏈変箼鍏徃鍌靛埜鎳�(y墨ng)纰鸿獚鐨勬敹鐩�= 9 590.12脳7%= 671.31(钀厓)
銆€銆€鐩搁棞(gu膩n)鐨勬渻瑷堝垎閷勬噳(y墨ng)瑭叉槸锛�
銆€銆€鍊燂細鎳�(y墨ng)鏀跺埄鎭� (10 000脳6%) 600
銆€銆€鎸佹湁鑷冲埌鏈熸姇璩団€曗€曞埄鎭(di脿o)鏁� 71.31
銆€銆€璨革細鎶曡硣鏀剁泭 671.31
銆€銆€鍊燂細閵€琛屽瓨娆� 600
銆€銆€璨革細鎳�(y墨ng)鏀跺埄鎭� 600
銆€銆€(3)20脳8骞�12鏈�31鏃ユ寔鏈夎嚦鍒版湡鎶曡硣鐨勯爯(y霉)瑷堟湭渚嗙従(xi脿n)閲戞祦閲忕殑鐝�(xi脿n)鍊�=400脳(P/A,7%,4)+10 000脳(P/S,7%,4)=400脳3.3872 + 10 000脳0.7629=8 983.88(钀厓) 锛屾鏅傜殑鏀や綑鎴愭湰鏄�9 590.12+71.31=9 661.43(钀厓)
銆€銆€鍥犵偤9 661.43>8 983.88 锛屾墍浠ョ櫦(f膩)鐢熶簡娓涘€�锛岃▓鎻愮殑娓涘€兼簴(zh菙n)鍌欑殑閲戦=9 661.43-8 983.88 =677.55(钀厓)锛岃超鍕�(w霉)铏曠悊鐐猴細
銆€銆€鍊燂細璩囩敘(ch菐n)娓涘€兼悕澶� 677.55
銆€銆€璨革細鎸佹湁鑷冲埌鏈熸姇璩囨笡鍊兼簴(zh菙n)鍌� 677.55
銆€銆€(4)鐢插叕鍙稿彇寰椾笝鍏徃鑲＄エ鏅傛噳(y墨ng)瑭插妰鍒嗙偤鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)锛屽洜鐐烘寔鏈変笝鍏徃闄愬敭鑲℃瑠(qu谩n)涓斿皪涓欏叕鍙镐笉鍏锋湁鎺у埗銆佸叡鍚屾帶鍒舵垨閲嶅ぇ褰遍熆锛屾噳(y墨ng)鐣�(d膩ng)鎸夐噾铻嶅伐鍏风⒑瑾嶅拰瑷堥噺婧�(zh菙n)鍓囪(gu墨)瀹�锛屽皣瑭查檺鍞偂娆�(qu谩n)鍔冨垎鐐哄彲渚涘嚭鍞噾铻嶈硣鐢�(ch菐n)銆傜浉闂�(gu膩n)鐨勬渻瑷堝垎閷勬噳(y墨ng)瑭叉槸锛�
銆€銆€鍊燂細鍙緵鍑哄敭閲戣瀺璩囩敘(ch菐n)--鍏厑鍍瑰€艰畩鍕� 400(12脳100-800)
銆€銆€璨革細璩囨湰鍏⿳--鍏朵粬璩囨湰鍏⿳銆€ 銆€400
銆€銆€(5)鐢插叕鍙稿彇寰椾竵鍏徃鑲＄エ鏅傛噳(y墨ng)瑭插妰鍒嗙偤浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)锛屽洜鐐衡€滅鐞嗗堡鎿毃鏅傚嚭鍞竵鍏徃鑲＄エ鈥�銆�
銆€銆€鐢插叕鍙�20脳8骞村害鍥犳寔鏈変竵鍏徃鑲＄エ鎳�(y墨ng)纰鸿獚鐨勬悕澶�=(920-200脳0.6/10)- 4.2脳200= 68(钀厓)銆�
2011娉ㄥ唺鏈冭▓甯恫(w菐ng)涓婅紨灏�(d菐o)鎷涚敓绨＄珷
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