銆€銆€浜屻€佺櫦(f膩)鍑哄瓨璨ㄧ殑瑷�(j矛)鍍�(ji脿)鏂规硶

銆€銆€銆婁紒妤�(y猫)鏈�(hu矛)瑷�(j矛)婧�(zh菙n)鍓囩1铏�(h脿o)鈥曞瓨璨ㄣ€嬭(gu墨)瀹�锛屼紒妤�(y猫)鎳�(y墨ng)鐣�(d膩ng)閲囩敤鍏堥€�(j矛n)鍏堝嚭娉�銆佸姞娆�(qu谩n)骞冲潎娉�(鍖呮嫭绉诲嫊(d貌ng)骞冲潎娉曞拰鏈堟湯涓€娆″姞娆�(qu谩n)骞冲潎娉�)鎴栧€�(g猫)鍒ヨ▓(j矛)鍍�(ji脿)娉曠⒑瀹氱櫦(f膩)鍑哄瓨璨ㄧ殑瀵�(sh铆)闅涙垚鏈€�

銆€銆€銆�娉�1銆戝皪(du矛)浜庢€ц唱(zh矛)鍜岀敤閫旂浉浼肩殑瀛樿波锛屾噳(y墨ng)鐣�(d膩ng)閲囩敤鐩稿悓鐨勬垚鏈▓(j矛)绠楁柟娉曠⒑瀹氱櫦(f膩)鍑哄瓨璨ㄧ殑鎴愭湰銆�

銆€銆€銆�娉�2銆戝皪(du矛)浜庝笉鑳芥浛浠ｄ娇鐢ㄧ殑瀛樿波銆佺偤鐗瑰畾闋�(xi脿ng)鐩皥闁€璩�(g貌u)鍏ユ垨鍒堕€犵殑瀛樿波浠ュ強鎻愪緵鍕炲嫏(w霉)鐨勬垚鏈�锛岄€氬父閲囩敤鍊�(g猫)鍒ヨ▓(j矛)鍍�(ji脿)娉曠⒑瀹氬瓨璨ㄧ殑鎴愭湰銆�

銆€銆€(涓€)銆佸厛閫�(j矛n)鍏堝嚭娉�

銆€銆€1銆佸惈缇╋細鍏堥€�(j矛n)鍏堝嚭娉曟槸鍋囧畾鍏堟敹鍒扮殑瀛樿波鍏堢櫦(f膩)鍑�锛屼互姝よ▓(j矛)绠楃櫦(f膩)鍑哄瓨璨ㄦ垚鏈拰鏈熸湯绲�(ji茅)瀛樺瓨璨ㄦ垚鏈殑鏂规硶銆�

銆€銆€2銆佽▓(j矛)绠楋細

銆€銆€[渚嬮7锛氭暀鏉愪緥椤�12-1]鍋囪ō(sh猫)鏌愪紒妤�(y猫)2010骞�7鏈堜唤鐢叉潗鏂欑殑鍏ュ韩銆佺櫦(f膩)鍑哄拰绲�(ji茅)瀛樿硣鏂欏琛�12-1鎵€绀猴細

銆€銆€鏉愭枡鏄庣窗(x矛)璩�

銆€銆€琛�12-1

銆€銆€鏉愭枡椤炲垾锛氶粦鑹查噾灞� 鏈€楂樺劜(ch菙)鍌欓噺锛�15000 瑷�(j矛)閲忓柈浣嶏細鍏枻

銆€銆€鏉愭枡绶ㄨ櫉(h脿o)锛�10521 鏈€浣庡劜(ch菙)鍌欓噺锛�3000 瀛樻斁鍦伴粸(di菐n)锛氱2铏�(h脿o)搴�

銆€銆€鍚嶇ū鍙婅(gu墨)鏍硷細鐢叉潗鏂�

銆€銆€鏉愭枡鐧�(f膩)鍑虹殑瑷�(j矛)鍍�(ji脿)鑻ラ噰鐢ㄥ厛閫�(j矛n)鍏堝嚭娉�锛岃▓(j矛)绠楃殑鏈夐棞(gu膩n)鎴愭湰绲�(ji茅)鏋滃涓嬭〃12-2

銆€銆€鏉愭枡鏄庣窗(x矛)璩�

銆€銆€琛�12-2

銆€銆€鏉愭枡椤炲垾锛氶粦鑹查噾灞� 鏈€楂樺劜(ch菙)鍌欓噺锛�15000 瑷�(j矛)閲忓柈浣嶏細鍏枻

銆€銆€鏉愭枡绶ㄨ櫉(h脿o)锛�10521 鏈€浣庡劜(ch菙)鍌欓噺锛�3000 瀛樻斁鍦伴粸(di菐n)锛氱2铏�(h脿o)搴�

銆€銆€鍚嶇ū鍙婅(gu墨)鏍硷細鐢叉潗鏂�

銆€銆€3銆佸劒(y艒u)榛�(di菐n)锛氬彲浠ラ毃鏅�(sh铆)绲�(ji茅)鍑哄瓨璨ㄧ櫦(f膩)鍑烘垚鏈拰绲�(ji茅)瀛樺瓨璨ㄦ垚鏈�锛岃€屼笖鏈熸湯瀛樿波鎴愭湰鎺ヨ繎甯傚児(ji脿)銆�

銆€銆€4銆佺己榛�(di菐n)锛� (1)濡傛灉瀛樿波鏀剁櫦(f膩)妤�(y猫)鍕�(w霉)杓冨銆佷笖瀛樿波鍠児(ji脿)涓嶇┅(w臎n)瀹氭檪(sh铆)锛岃▓(j矛)绠楀伐浣滈噺杓冨ぇ銆�

銆€銆€(2)鍦ㄧ墿鍍�(ji脿)鎸佺簩(x霉)涓婃疾鐨勬儏娉佷笅锛岀櫦(f膩)鍑哄瓨璨ㄦ垚鏈亸浣庯紝鍒╂饯(r霉n)鍋忛珮銆�

銆€銆€銆愪緥椤�8銆戠櫦(f膩)鍑哄瓨璨ㄦ寜鐓у厛閫�(j矛n)鍏堝嚭娉曡▓(j矛)鍍�(ji脿)锛屽叾鐗归粸(di菐n)鏄�( )

銆€銆€A鐧�(f膩)鍑哄瓨璨ㄧ殑鎴愭湰姣斿児(ji脿)鎺ヨ繎浜庨噸缃垚鏈�

銆€銆€B鐗╁児(ji脿)涓婃疾鏅�(sh铆)锛岄伩鍏嶈櫅澧炲埄娼�(r霉n)

銆€銆€C鐧�(f膩)鍑哄瓨璨ㄧ殑鎴愭湰鑸囬噸缃垚鏈樊椤嶈純澶�

銆€銆€D鏈熸湯绲�(ji茅)瀛樻暩(sh霉)椤嶆瘮杓冩帴杩戝(sh铆)闅�

銆€銆€绛旀锛欳D

銆€銆€銆愪緥椤�9 銆戞煇浼佹キ(y猫)閲囩敤鍏堥€�(j矛n)鍏堝嚭娉曡▓(j矛)绠楃櫦(f膩)鍑烘潗鏂欑殑鎴愭湰銆�2010骞�3鏈�1鏃ョ祼(ji茅)瀛楢鏉愭枡200鍣�锛� 姣忓櫢瀵�(sh铆)闅涙垚鏈偤200鍏�;3鏈�4鏃ュ拰3鏈�17鏃ュ垎鍒ヨ臣(g貌u)閫�(j矛n)A鏉愭枡300鍣稿拰400鍣革紝姣忓櫢瀵�(sh铆)闅涙垚鏈垎鍒ョ偤180鍏冨拰220鍏�;3鏈�10鏃ュ拰3鏈�27鍒嗗垾鐧�(f膩)鍑篈鏉愭枡400鍣稿拰350鍣�銆侫鏉愭枡鏈堟湯璩潰浣欓鐐�( )鍏�銆�

銆€銆€A.30000 B.30333 C.32040 D.33000

銆€銆€绛旀锛欴

銆€銆€瑙ｆ瀽锛氬厛璩�(g貌u)鍏ョ殑瀛樿波鎳�(y墨ng)鍏堢櫦(f膩)鍑猴紝鎵€浠ユ湡鏈墿涓嬬殑瀛樿波鎳�(y墨ng)鏄渶鍚庤臣(g貌u)鍏ョ殑锛屾湰椤屾湡鍒濆強鏈湡璩�(g貌u)鍏ョ殑瀛樿波鍏辫▓(j矛)900鍣革紝鐧�(f膩)鍑�750鍣�锛屾墍浠ュ墿涓嬩締鐨�150鍣告噳(y墨ng)瑭叉槸3鏈�17鏃ヨ臣(g貌u)閫�(j矛n)锛屾墍浠ユ湀鏈超闈綑椤�=150脳220=33000鍏�

銆€銆€(浜�)銆佹湀鏈竴娆″姞娆�(qu谩n)骞冲潎娉�

銆€銆€1銆佸惈缇╋細鍔犳瑠(qu谩n)骞冲潎娉曚篃绋卞叏鏈堜竴娆″姞娆�(qu谩n)骞冲潎娉曟垨鏈堟湯鍔犳瑠(qu谩n)骞冲潎娉曪紝鏄寚浠ユ湀鍒濈祼(ji茅)瀛樺瓨璨ㄥ拰鏈湀鏀跺叆瀛樿波鐨勬暩(sh霉)閲忕偤娆�(qu谩n)鏁�(sh霉)锛屼簬鏈堟湯涓€娆¤▓(j矛)绠楀瓨璨ㄥ钩鍧囧柈鍍�(ji脿)锛屾摎(j霉)浠ヨ▓(j矛)绠楃暥(d膩ng)鏈堢櫦(f膩)鍑哄瓨璨ㄦ垚鏈拰鏈堟湯绲�(ji茅)瀛樺瓨璨ㄦ垚鏈殑涓€绋柟娉�銆�

銆€銆€2銆佽▓(j矛)绠楋細

銆€銆€(1)骞虫檪(sh铆)鏀跺叆鏅�(sh铆)鎸夌収鏁�(sh霉)閲�銆佸柈鍍�(ji脿)銆侀噾椤嶇櫥瑷�锛屼絾姣忔涓嶇⒑瀹氬叾绲�(ji茅)瀛樺柈鍍�(ji脿)锛岃€屾槸鏈堟湯涓€娆¤▓(j矛)绠楁湰鏈熺殑鍔犳瑠(qu谩n)骞冲潎鍠児(ji脿)銆�

銆€銆€(2)鏈湡鑰楃敤鎴栧嚭鍞殑瀛樿波锛屽钩鏅�(sh铆)鍙櫥瑷樻暩(sh霉)閲�锛屼笉鐧昏鍠児(ji脿)鍜岄噾椤�锛屽埌鏈堟湯鏅�(sh铆)锛屽啀鎸夋鍔犳瑠(qu谩n)骞冲潎鍠児(ji脿)纰哄畾鍏堕噾椤�銆�

銆€銆€瑷�(j矛)绠楀叕寮忓涓嬶細

銆€銆€鍔犳瑠(qu谩n)骞冲潎鍠児(ji脿)

銆€銆€鏈堟湯绲�(ji茅)瀛樺瓨璨ㄥ(sh铆)闅涙垚鏈�=鏈堟湯绲�(ji茅)瀛樺瓨璨ㄦ暩(sh霉)閲徝楀姞娆�(qu谩n)骞冲潎鍠児(ji脿)

銆€銆€鏈湀鐧�(f膩)鍑哄瓨璨ㄥ(sh铆)闅涙垚鏈�=鏈湀鐧�(f膩)鍑哄瓨璨ㄦ暩(sh霉)閲徝楀姞娆�(qu谩n)骞冲潎鍠児(ji脿)

銆€銆€鎴栬€咃細

銆€銆€鏈堟湯绲�(ji茅)瀛樺瓨璨ㄥ(sh铆)闅涙垚鏈�

銆€銆€=鏈堝垵绲�(ji茅)瀛樺瓨璨ㄥ(sh铆)闅涙垚鏈�+鏈湀鏀跺叆瀛樿波瀵�(sh铆)闅涙垚鏈�-鏈湀鐧�(f膩)鍑哄瓨璨ㄥ(sh铆)闅涙垚鏈�

銆€銆€銆愪緥椤�10銆戦噰鐢ㄥ叏鏈堜竴娆″姞娆�(qu谩n)骞冲潎娉�锛屾湀鏈竴娆″姞娆�(qu谩n)骞冲潎鍠児(ji脿)瑷�(j矛)绠楀叕寮忎腑鐨勫垎瀛愭槸( )

銆€銆€A鏈堝垵绲�(ji茅)瀛樿┎绋瓨璨ㄧ殑瀵�(sh铆)闅涙垚鏈�+鏈湀璩�(g貌u)鍏ヨ┎绋瓨璨ㄧ殑瀵�(sh铆)闅涙垚鏈�

銆€銆€B鏈堝垵绲�(ji茅)瀛樿┎绋瓨璨ㄧ殑瑷�(j矛)鍔冩垚鏈�+鏈湀璩�(g貌u)鍏ヨ┎绋瓨璨ㄧ殑瑷�(j矛)鍔冩垚鏈�

銆€銆€C鍘熺祼(ji茅)瀛樺瓨璨ㄧ殑瀵�(sh铆)闅涙垚鏈�+鏈壒璩�(g貌u)鍏ュ瓨璨ㄧ殑瀵�(sh铆)闅涙垚鏈�

銆€銆€D鍘熺祼(ji茅)瀛樺瓨璨ㄧ殑瑷�(j矛)鍔冩垚鏈�+鏈壒璩�(g貌u)鍏ュ瓨璨ㄧ殑瑷�(j矛)鍔冩垚鏈�

銆€銆€绛旀锛欰

銆€銆€瑙ｆ瀽锛氬姞娆�(qu谩n)骞冲潎鍠児(ji脿)=(鏈堝垵绲�(ji茅)瀛樺瓨璨ㄥ(sh铆)闅涙垚鏈�+鏈湀鏀跺叆瀛樿波瀵�(sh铆)闅涙垚鏈�)/鏈堝垵绲�(ji茅)瀛樺瓨璨ㄦ暩(sh霉)閲�+鏈湀鏀跺叆瀛樿波鏁�(sh霉)閲�

銆€銆€銆愪緥椤�11 銆戞煇浼佹キ(y猫)閲囩敤鏈堟湯涓€娆″姞娆�(qu谩n)骞冲潎瑷�(j矛)绠楃櫦(f膩)鍑哄師鏉愭枡鐨勬垚鏈€�2010骞�2鏈�1鏃�锛岀敳鏉愭枡绲�(ji茅)瀛�200鍏枻锛屾瘡鍏枻瀵�(sh铆)闅涙垚鏈偤100鍏�;2鏈�10鏃ヨ臣(g貌u)鍏ョ敳鏉愭枡300鍏枻锛屾瘡鍏枻瀵�(sh铆)闅涙垚鏈偤110鍏�;2鏈�25鏃ョ櫦(f膩)鍑虹敳鏉愭枡400鍏枻銆�2鏈堟湯锛岀敳鏉愭枡鐨勫韩瀛樹綑椤嶇偤(銆€)鍏�銆�

銆€銆€A.10000 B.10500 C.10600 D.11000

銆€銆€绛旀锛欳

銆€銆€瑙ｆ瀽锛氬厛瑷�(j矛)绠楀叏鏈堜竴娆″姞娆�(qu谩n)骞冲潎鍠児(ji脿)=[200脳100+300脳110]/[200+300]=106锛屽啀瑷�(j矛)绠楁湀鏈韩瀛樻潗鏂欑殑鏁�(sh霉)閲�200+300-400=100鍏枻锛岀敳鏉愭枡鐨勫韩瀛樹綑椤�=100脳106=10600(鍏�)銆�

銆€銆€銆愪緥椤�12锛氭暀鏉愪緥12-2銆戜互琛�12-1璩囨枡锛岄亱(y霉n)鐢ㄦ湀鏈竴娆″姞娆�(qu谩n)骞冲潎娉曡▓(j矛)绠楃櫦(f膩)鍑烘潗鏂欐垚鏈€傜祼(ji茅)鏋滃琛�12-3銆�

銆€銆€鐢叉潗鏂欑殑骞冲潎鍠児(ji脿)=(8000+25600)/(4000+12000)=2.1

銆€銆€鐧�(f膩)鍑烘潗鏂欑殑瀵�(sh铆)闅涙垚鏈�=12000*2.1=25200鍏�

銆€銆€鏈熸湯绲�(ji茅)瀛樻潗鏂欏(sh铆)闅涙垚鏈�=4000*2.1=8400

銆€銆€鏉愭枡鏄庣窗(x矛)璩�

銆€銆€琛�12-3

銆€銆€鏉愭枡椤炲垾锛氶粦鑹查噾灞� 鏈€楂樺劜(ch菙)鍌欓噺锛�15000 瑷�(j矛)閲忓柈浣嶏細鍏枻

銆€銆€鏉愭枡绶ㄨ櫉(h脿o)锛�10521 鏈€浣庡劜(ch菙)鍌欓噺锛�3000 瀛樻斁鍦伴粸(di菐n)锛氱2铏�(h脿o)搴�

銆€銆€鍚嶇ū鍙婅(gu墨)鏍硷細鐢叉潗鏂�

銆€銆€绛旀锛欳

銆€銆€瑙ｆ瀽锛氬厛瑷�(j矛)绠楀叏鏈堜竴娆″姞娆�(qu谩n)骞冲潎鍠児(ji脿)=[200脳100+300脳110]/[200+300]=106锛屽啀瑷�(j矛)绠楁湀鏈韩瀛樻潗鏂欑殑鏁�(sh霉)閲�200+300-400=100鍏枻锛岀敳鏉愭枡鐨勫韩瀛樹綑椤�=100脳106=10600(鍏�)銆�

銆€銆€銆愪緥椤�12锛氭暀鏉愪緥12-2銆戜互琛�12-1璩囨枡锛岄亱(y霉n)鐢ㄦ湀鏈竴娆″姞娆�(qu谩n)骞冲潎娉曡▓(j矛)绠楃櫦(f膩)鍑烘潗鏂欐垚鏈�銆傜祼(ji茅)鏋滃琛�12-3銆�

銆€銆€鐢叉潗鏂欑殑骞冲潎鍠児(ji脿)=(8000+25600)/(4000+12000)=2.1

銆€銆€鐧�(f膩)鍑烘潗鏂欑殑瀵�(sh铆)闅涙垚鏈�=12000*2.1=25200鍏�

銆€銆€鏈熸湯绲�(ji茅)瀛樻潗鏂欏(sh铆)闅涙垚鏈�=4000*2.1=8400

銆€銆€鏉愭枡鏄庣窗(x矛)璩�

銆€銆€琛�12-3

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銆€銆€鏉愭枡绶ㄨ櫉(h脿o)锛�10521 鏈€浣庡劜(ch菙)鍌欓噺锛�3000 瀛樻斁鍦伴粸(di菐n)锛氱2铏�(h脿o)搴�

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銆€銆€(涓�)绉诲嫊(d貌ng)骞冲潎娉�

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銆€銆€绉诲嫊(d貌ng)鍔犳瑠(qu谩n)骞冲潎鍠児(ji脿)

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銆€銆€銆愪緥椤�13锛氭暀鏉愪緥12-3銆戜粛浠ヨ〃12-1璩囨枡锛岄亱(y霉n)鐢ㄧЩ鍕�(d貌ng)骞冲潎娉曡▓(j矛)绠楃櫦(f膩)鍑烘潗鏂欐垚鏈�锛岀祼(ji茅)鏋滃12-4琛�銆�

銆€銆€鏉愭枡鏄庣窗(x矛)璩�

銆€銆€琛�12-4

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