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銆€銆€1.鎵垮寘鏂规槸鍚﹀彲浠ュ垎鍒ュ氨浜嬩欢1锝�4鎻愬嚭宸ユ湡鍜岃不(f猫i)鐢ㄧ储璩�?瑾�(shu艒)鏄庣悊鐢�銆�

銆€銆€2.浜嬩欢1锝�4鐧�(f膩)鐢熷悗锛屾壙鍖呮柟鍙緱鍒扮殑鍚堢悊宸ユ湡瑁�(b菙)鍎熺偤澶氬皯澶�?瑭查爡(xi脿ng)鐩殑瀵�(sh铆)闅涘伐鏈熸槸澶氬皯澶�?

銆€銆€3.浜嬩欢1锝�4鐧�(f膩)鐢熷悗锛屾壙鍖呮柟鍙緱鍒扮附鐨勮不(f猫i)鐢ㄨ拷鍔犻鏄灏�?(瑷�(j矛)绠楅亷(gu貌)绋嬪拰绲�(ji茅)鏋滃潎浠ュ厓鐐哄柈浣嶏紝绲�(ji茅)鏋滃彇鏁�)姝ｇ⒑绛旀:

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銆€銆€绛旓細(1)“浜嬩欢1”鍙互鎻愬嚭宸ユ湡鍜岃不(f猫i)鐢ㄧ储璩�銆傜悊鐢憋細瑷�(sh猫)瑷�(j矛)鏂规瑾�(di脿o)鏁存槸妤�(y猫)涓绘柟鎳�(y墨ng)鎵挎摂(d膩n)鐨勮铂(z茅)浠伙紝涓擟宸ヤ綔鐨凾F=7澶�锛屽欢瑾�10澶╄秴鍑哄叾绺芥檪(sh铆)宸紝鏈夊伐鏈熷拰璨�(f猫i)鐢ㄦ悕澶�銆�

銆€銆€(2)“浜嬩欢2”涓嶅彲浠ユ彁鍑哄伐鏈熷拰璨�(f猫i)鐢ㄧ储璩�銆傜悊鐢憋細瓒曞伐鏄偤浜嗙嵅寰楀伐鏈熸彁鍓嶇崕(ji菐ng)鍕�(l矛)锛屾槸鎵垮寘鏂硅嚜韬殑璨�(z茅)浠�銆�

銆€銆€(3)“浜嬩欢3”涓嶅彲浠ユ彁鍑哄伐鏈熷拰璨�(f猫i)鐢ㄧ储璩�銆傜悊鐢憋細鍕炲嫊(d貌ng)鍔涗緵鎳�(y墨ng)涓嶈冻鏄壙鍖呮柟鎳�(y墨ng)鎵挎摂(d膩n)鐨勫競鍫�(ch菐ng)棰�(f膿ng)闅�(xi菐n)璨�(z茅)浠�銆�

銆€銆€(4)“浜嬩欢4”鍙互鎻愬嚭璨�(f猫i)鐢ㄧ储璩�锛屼笉鍙互鎻愬嚭宸ユ湡绱㈣碃銆傜悊鐢憋細鎷涙(bi膩o)鏂囦欢鑸囧湒妯ｄ笉绗︽槸妤�(y猫)涓绘柟鎳�(y墨ng)鎵挎摂(d膩n)鐨勮铂(z茅)浠�;涓擟宸ヤ綔寤惰10澶╁悗锛孏宸ヤ綔鐨凾F=3澶�锛孏宸ヤ綔澧炲姞宸ョ▼閲忓皪(du矛)鎳�(y墨ng)闇€瑕佸鍔犵殑宸ユ湡鐐猴細(1900-1750)/(1750/35)=3澶╋紝鏈秴閬�(gu貌)鍏剁附鏅�(sh铆)宸�锛屾湁璨�(f猫i)鐢ㄦ悕澶变絾娌�(m茅i)宸ユ湡鎼嶅け銆�

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銆€銆€(1)“浜嬩欢1”鎵垮寘鍟嗗彲寰楀埌鐨勫悎鐞嗗伐鏈熻(b菙)鍎熺偤3澶�锛屽洜?y脿n)妤ｃ伔榘挎槸闈為棞(gu膩n)閸靛伐浣�锛屼笖TFr=7澶�锛�10-7=3(澶�)銆�

銆€銆€(2)“浜嬩欢2”鎵垮寘鍟嗗彲寰楀埌鐨勫悎鐞嗗伐鏈熻(b菙)鍎燂細0澶┿€�

銆€銆€(3)“浜嬩欢3”鎵垮寘鍟嗗彲寰楀埌鐨勫悎鐞嗗伐鏈熻(b菙)鍎燂細0澶�銆�

銆€銆€(4)“浜嬩欢4”鎵垮寘鍟嗗彲寰楀埌鐨勫悎鐞嗗伐鏈熻(b菙)鍎燂細0澶�銆�

銆€銆€鎵垮寘鍟嗗彲寰楀埌鐨勫悎鐞嗗伐鏈熻(b菙)鍎熺偤锛�3+0+0+0=3澶╋紝瑭查爡(xi脿ng)鐩殑瀵�(sh铆)闅涘伐鏈熸槸110+3-2=111(澶�)銆�

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銆€銆€(1)“浜嬩欢1”涓壙鍖呭晢鍙緱鍒扮殑璨�(f猫i)鐢ㄧ偤锛氬伐浣淐鐨勪汉鍝＄宸ヨ不(f猫i)锛�(50×50)×(1+3.55%)×(1+3.41%)=2677(鍏�);

銆€銆€宸ヤ綔1鐨勬(j墨)姊伴枒缃(b菙)鍎熻不(f猫i)锛�(1000×50%×10)×(1+3.55%)×(1+3.41%)=5354(鍏�);

銆€銆€绺借(b菙)鍎熻不(f猫i)鐢ㄧ偤锛�2677+5354=8031(鍏�)銆�

銆€銆€(2)“浜嬩欢2”鎵垮寘鍟嗗彲寰楀埌鐨勮不(f猫i)鐢ㄧ偤锛�0鍏冦€�

銆€銆€(3)“浜嬩欢3”鎵垮寘鍟嗗彲寰楀埌鐨勮不(f猫i)鐢ㄧ偤锛�0鍏�銆�

銆€銆€(4)“浜嬩欢4”鎵垮寘鍟嗗彲寰楀埌鐨勮不(f猫i)鐢ㄧ偤锛�

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銆€銆€宸ヤ綔G澧炲姞宸ョ▼閲忥細1900-1750=150(m3)锛屽叾涓�1750/35=50m3(宸ユ湡涓€澶�)鐒�(w煤)闋堣稌宸�锛�100m3闇€瑕佽稌宸ワ紝鎵€浠ュ伐浣淕鐨勮不(f猫i)鐢ㄧ储璩犻鐐猴細(150×300+100×60)×(1+3.55%)×(1+3.41%)=54611(鍏�);

銆€銆€宸ユ湡鎻愬墠鐛�(ji菐ng)鐐猴細3000×2=6000(鍏�)銆�

銆€銆€(5)鎵垮寘鍟嗗彲寰楀埌绺界殑璨�(f猫i)鐢ㄨ拷鍔犻鏄細8031+54611+6000=68642(鍏�)銆�

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銆€銆€宸ヤ綔B鍜孖闇€瑕佷娇鐢ㄥ悓涓€鑷�(t谩i)鏂藉伐姗�(j墨)姊�锛屽彧鑳介爢搴忔柦宸�锛屽(sh铆)闅涢渶瑕佸湪鍒濇閫�(j矛n)搴﹁▓(j矛)鍔冧腑澧炲姞绱勬潫姊濅欢锛屽嵆闇€瑕佸緸B宸ヤ綔鐨勭祼(ji茅)鏉熺瘈(ji茅)榛�(di菐n)鎷変竴姊濊櫅绠窔鎸囧悜I宸ヤ綔鐨勮捣榛�(di菐n)绡€(ji茅)榛�(di菐n)褰㈡垚瀵�(sh铆)闅涚殑缍�(w菐ng)绲�(lu貌)瑷�(j矛)鍔�锛岀劧鍚庡啀瑷�(j矛)绠楄▓(j矛)鍔冨伐鏈熷拰鐩搁棞(gu膩n)鏅�(sh铆)闁撳弮鏁�(sh霉)锛屽苟鍒嗘瀽姗�(j墨)姊扮宸ヨ不(f猫i)銆�

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銆€銆€绱㈣碃鐨勮▓(j矛)绠椾竴鑸毐钘忚憲姗�(j墨)姊扮宸�锛屾湰椤屼腑鐨処宸ヤ綔鐨勬(j墨)姊扮宸ユ槸鍥�?y脿n)闀冨伐浣滃欢瑾よ€岄€犳垚鐨�锛屽鏄撴紡绠�锛岄渶瑕佺壒鍒ユ敞鎰�銆�

銆€銆€銆愭憳瑕併€戞渚嬪垎鏋愭槸閫犲児(ji脿)宸ョ▼甯€冭│绉戠洰鐣�(d膩ng)涓瘮杓冨京(f霉)闆滅殑涓€鍊�(g猫)锛屽ぇ瀹朵竴瀹氳澶氫笅鍔熷か锛屼絾鏄渚嬪垎鏋愪腑鐨勫収(n猫i)瀹瑰張鏄垏鍏朵粬绉戠洰鐩歌紨鐩告垚鐨�锛屾墍浠ヤ篃涓嶈兘椤ф澶卞郊銆傛渚嬪垎鏋愮殑绶寸繏(x铆)椤屾瘮杓冮洠鎵撅紝灏忕法绲﹀ぇ瀹舵暣鐞嗕簡涓€浜�锛屽笇鏈涜兘鐐哄ぇ瀹剁瘈(ji茅)鐪佹檪(sh铆)闁�锛屾洿澶氬倷鑰冭硣鏂欒珛(q菒ng)鎸佺簩(x霉)闂�(gu膩n)娉ㄧ挵(hu谩n)鐞冪恫(w菐ng)鏍￠€犲児(ji脿)宸ョ▼甯€冭│闋婚亾銆�

銆€銆€[鍟�(w猫n)绛旈]鏌愭柦宸ュ柈浣嶆焙瀹氬弮鑸囨煇宸ョ▼鐨勬姇妯�(bi膩o)銆傚湪鍩烘湰纰哄畾鎶€琛�(sh霉)鏂规鍚�锛岀偤鎻愰珮绔�(j矛ng)鐖�(zh膿ng)鑳藉姏锛屽皪(du矛)鍏朵腑鏌愰棞(gu膩n)閸垫妧琛�(sh霉)鎺柦鎿▊浜嗕笁鍊�(g猫)鏂规閫�(j矛n)琛屾瘮閬�銆傝嫢浠琛ㄧず璨�(f猫i)鐢�(璨�(f猫i)鐢ㄥ柈浣嶇偤钀�(w脿n)鍏�)锛孴琛ㄧず宸ユ湡(鏅�(sh铆)鍟�(w猫n)鍠綅鐐哄懆)锛屽墖鏂规涓€鐨勮不(f猫i)鐢ㄧ偤C1=100+4T;鏂规浜岀殑璨�(f猫i)鐢ㄧ偤C2=150+3T;鏂规涓夌殑璨�(f猫i)鐢ㄧ偤C3=250+2T銆�

銆€銆€缍�(j墨ng)鍒嗘瀽锛岄€欑ó鎶€琛�(sh霉)鎺柦鐨勪笁鍊�(g猫)姣旈伕鏂规灏�(du矛)鏂藉伐缍�(w菐ng)绲�(lu貌)瑷�(j矛)鍔冪殑闂�(gu膩n)閸电窔璺潎娌�(m茅i)鏈夊奖闊�銆傚悇闂�(gu膩n)閸靛伐浣滃彲澹撶府鐨勬檪(sh铆)闁撳強鐩告噳(y墨ng)澧炲姞鐨勮不(f猫i)鐢ㄨ(ji脿n)琛�6涓€鈪犱竴1銆�

銆€銆€鍦ㄥ晱(w猫n)椤�2鍜屽晱(w猫n)椤�3鐨勫垎鏋愪腑锛屽亣瀹氭墍鏈夐棞(gu膩n)閸靛伐浣滃绺悗涓嶆敼璁婇棞(gu膩n)閸电窔璺�銆�

銆€銆€琛�6涓€鈪犱竴1鍚勯棞(gu膩n)閸靛伐浣滃彲澹撶府鏅�(sh铆)闁撳強鐩告噳(y墨ng)澧炲姞鐨勮不(f猫i)鐢ㄨ〃

銆€銆€鍟�(w猫n)椤岋細

銆€銆€1.鑻ュ儏鑰冩叜璨�(f猫i)鐢ㄥ拰宸ユ湡鍥犵礌锛岃珛(q菒ng)鍒嗘瀽閫欎笁绋柟妗堢殑閬╃敤鎯呮硜銆�

銆€銆€2.鑻ヨ┎宸ョ▼鐨勫悎鐞嗗伐鏈熺偤60鍛�锛岃┎鏂藉伐鍠綅鐩告噳(y墨ng)鐨勪及鍍�(ji脿)鐐�1 653钀�(w脿n)鍏�銆傜偤浜嗙埈(zh膿ng)鍙栦腑妯�(bi膩o)锛岃┎鏂藉伐鍠綅鎶曟(bi膩o)鎳�(y墨ng)鍫�(b脿o)宸ユ湡鍜屽牨(b脿o)鍍�(ji脿)鍚勭偤澶氬皯?

銆€銆€3.鑻ユ嫑妯�(bi膩o)鏂囦欢瑕�(gu墨)瀹氾紝瑭�(p铆ng)妯�(bi膩o)閲囩敤“缍�(j墨ng)瑭�(p铆ng)瀵╃殑鏈€浣庢姇妯�(bi膩o)鍍�(ji脿)娉�”锛屼笖瑕�(gu墨)瀹�锛屾柦宸ュ柈浣嶈嚜鍫�(b脿o)宸ユ湡灏忎簬60鍛ㄦ檪(sh铆)锛屽伐鏈熸瘡鎻愬墠1鍛紝鍏剁附鍫�(b脿o)鍍�(ji脿)闄嶄綆2钀�(w脿n)鍏冧綔鐐虹稉(j墨ng)瑭�(p铆ng)瀵╃殑鍫�(b脿o)鍍�(ji脿)锛屽墖鏂藉伐鍠綅鐨勮嚜鍫�(b脿o)宸ユ湡鎳�(y墨ng)鐐哄灏�?鐩告噳(y墨ng)鐨勭稉(j墨ng)瑭�(p铆ng)瀵╃殑鍫�(b脿o)鍍�(ji脿)鐐哄灏�?鑻ヨ┎鏂藉伐鍠綅涓(bi膩o)锛屽墖鍚堝悓鍍�(ji脿)鐐哄灏�?

銆€銆€4.濡傛灉瑭插伐绋嬬殑鏂藉伐缍�(w菐ng)绲�(lu貌)瑷�(j矛)鍔冨鍦�6涓€鈪犱竴1鎵€绀猴紝鍦ㄤ笉鏀硅畩?c猫)鎽糤(w菐ng)绲�(lu貌)瑷�(j矛)鍔冧腑鍚勫伐浣滈倧杓棞(gu膩n)绯荤殑姊濅欢涓�锛屽绺摢浜涢棞(gu膩n)閸靛伐浣滃彲鑳芥敼璁婇棞(gu膩n)閸电窔璺�?澹撶府鍝簺闂�(gu膩n)閸靛伐浣滀笉鏈�(hu矛)鏀硅畩闂�(gu膩n)閸电窔璺�?

銆€銆€鐐轰粈涔�?

銆€銆€姝ｇ⒑绛旀:

銆€銆€1.浠1=C2锛屽嵆100+4T=150+3T锛岃В寰桾=50鍛�銆�

銆€銆€鍥犳锛岀暥(d膩ng)宸ユ湡灏忎簬绛変簬50鍛ㄦ檪(sh铆)锛屾噳(y墨ng)閲囩敤鏂规涓€;鐣�(d膩ng)宸ユ湡澶т簬绛変簬50鍛ㄦ檪(sh铆)锛屾噳(y墨ng)閲囩敤鏂规浜屻€�

銆€銆€鍐嶄护C2=C3锛屽嵆150+3T=250+2T锛岃В寰桾=100鍛�銆�

銆€銆€鍥犳锛岀暥(d膩ng)宸ユ湡灏忎簬绛変簬100鍛ㄦ檪(sh铆)锛屾噳(y墨ng)閲囩敤鏂规浜�;鐣�(d膩ng)宸ユ湡澶т簬绛変簬100鍛ㄦ檪(sh铆)锛屾噳(y墨ng)閲囩敤鏂规涓�銆�

銆€銆€缍滀笂鎵€杩�锛岀暥(d膩ng)宸ユ湡灏忎簬绛変簬50鍛ㄦ檪(sh铆)锛屾噳(y墨ng)閲囩敤鏂规涓€;鐣�(d膩ng)宸ユ湡澶т簬绛変簬50鍛ㄤ笖灏忎簬绛変簬100鍛ㄦ檪(sh铆)锛屾噳(y墨ng)閲囩敤鏂规浜�;鐣�(d膩ng)宸ユ湡澶т簬绛変簬100鍛ㄦ檪(sh铆)锛屾噳(y墨ng)閲囩敤鏂规涓�銆�

銆€銆€2.鐢变簬宸ユ湡鐐�60鍛ㄦ檪(sh铆)鎳�(y墨ng)閲囩敤鏂规浜�锛岀浉鎳�(y墨ng)鐨勮不(f猫i)鐢ㄥ嚱鏁�(sh霉)鐐篊2=150+3T锛屾墍浠�锛屽皪(du矛)姣忓绺�1鍛ㄦ檪(sh铆)闁撴墍澧炲姞鐨勮不(f猫i)鐢ㄥ皬浜�3钀�(w脿n)鍏冪殑闂�(gu膩n)閸靛伐浣滃潎鍙互澹撶府锛屽嵆鎳�(y墨ng)灏�(du矛)闂�(gu膩n)閸靛伐浣渃鍜孧閫�(j矛n)琛屽绺�銆�

銆€銆€鍓囪嚜鍫�(b脿o)宸ユ湡鎳�(y墨ng)鐐猴細60-2-2=56鍛�

銆€銆€鐩告噳(y墨ng)鐨勫牨(b脿o)鍍�(ji脿)鐐猴細1653-(60-56)×3+2.5×2+2.0×2=1650钀�(w脿n)鍏�

銆€銆€3.鐢变簬宸ユ湡姣忔彁鍓�1鍛�锛屽彲闄嶄綆缍�(j墨ng)瑭�(p铆ng)瀵╃殑鍫�(b脿o)鍍�(ji脿)鐐�2钀�(w脿n)鍏冿紝鎵€浠ュ皪(du矛)姣忓绺�1鍛ㄦ檪(sh铆)闁撴墍澧炲姞鐨勮不(f猫i)鐢ㄥ皬浜�5钀�(w脿n)鍏冪殑闂�(gu膩n)閸靛伐浣滃潎鍙绺�锛屽嵆鎳�(y墨ng)灏�(du矛)闂�(gu膩n)閸靛伐浣淎銆丆銆丒銆丮閫�(j矛n)琛屽绺�銆�

銆€銆€鍓囪嚜鍫�(b脿o)宸ユ湡鎳�(y墨ng)鐐猴細60-1-2-1-2=54鍛ㄧ浉鎳�(y墨ng)鐨勭稉(j墨ng)瑭�(p铆ng)瀵╃殑鍫�(b脿o)鍍�(ji脿)鐐猴細1653-(60-54)×(3+2)+3.5+2.5×2+4.5+2.0×2=1640钀�(w脿n)鍏�?ji菐ng)t鍚堝悓鍍�(ji脿)鐐猴細1640+(60-54)×2=1652钀�(w脿n)鍏�

銆€銆€4.澹撶府闂�(gu膩n)閸靛伐浣淐銆丒銆丠鍙兘鏀硅畩闂�(gu膩n)閸电窔璺�锛屽洜?y脿n)妲跨换顜孈涓夐爡(xi脿ng)闂�(gu膩n)閸靛伐浣滅殑澹撶府鏅�(sh铆)闁撹秴閬�(gu貌)闈為棞(gu膩n)閸电窔璺殑绺芥檪(sh铆)宸�锛屽氨鏈�(hu矛)鏀硅畩闂�(gu膩n)閸电窔璺�銆�

銆€銆€澹撶府闂�(gu膩n)閸靛伐浣淎銆丮涓嶆渻(hu矛)鏀硅畩闂�(gu膩n)閸电窔璺�锛屽洜?y脿n)妤ｃ伔榘姐€丮鏄墍鏈夌窔璺�(鍖呮嫭闂�(gu膩n)閸电窔璺拰闈為棞(gu膩n)閸电窔璺�)鐨勫叡鏈夊伐浣�锛屽叾鎸佺簩(x霉)鏅�(sh铆)闁撶府鐭墖鎵€鏈夌窔璺殑鎸佺簩(x霉)鏅�(sh铆)闁撻兘鐩告噳(y墨ng)绺煭锛屼笉鏀硅畩?c猫)顒伴》P(gu膩n)閸电窔璺殑鏅�(sh铆)宸�銆�

銆€銆€銆愭憳瑕併€戞渚嬪垎鏋愭槸閫犲児(ji脿)宸ョ▼甯€冭│绉戠洰鐣�(d膩ng)涓瘮杓冨京(f霉)闆滅殑涓€鍊�(g猫)锛屽ぇ瀹朵竴瀹氳澶氫笅鍔熷か锛屼絾鏄渚嬪垎鏋愪腑鐨勫収(n猫i)瀹瑰張鏄垏鍏朵粬绉戠洰鐩歌紨鐩告垚鐨�锛屾墍浠ヤ篃涓嶈兘椤ф澶卞郊銆傛渚嬪垎鏋愮殑绶寸繏(x铆)椤屾瘮杓冮洠鎵撅紝灏忕法绲﹀ぇ瀹舵暣鐞嗕簡涓€浜�锛屽笇鏈涜兘鐐哄ぇ瀹剁瘈(ji茅)鐪佹檪(sh铆)闁�锛屾洿澶氬倷鑰冭硣鏂欒珛(q菒ng)鎸佺簩(x霉)闂�(gu膩n)娉ㄧ挵(hu谩n)鐞冪恫(w菐ng)鏍￠€犲児(ji脿)宸ョ▼甯€冭│闋婚亾銆�

銆€銆€[鍟�(w猫n)绛旈]鏌愬缓瑷�(sh猫)闋�(xi脿ng)鐩�锛屽湡寤鸿垏瀹夎宸ョ▼鍒嗗垾閫�(j矛n)琛屾嫑妯�(bi膩o)锛屽叾涓畨瑁濆伐绋嬫嫑妯�(bi膩o)閬�(gu貌)绋嬩腑鐧�(f膩)鐢熶簡濡備笅浜嬩欢锛�

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銆€銆€3.鐩存帴宸ョ▼璨�(f猫i)鈶�=4 000.00(钀�(w脿n)鍏�)

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銆€銆€鍒╂饯(r霉n)鈶�=(鈶�+鈶�×8%=(4 480+448)×8%=394.24(钀�(w脿n)鍏�)

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銆€銆€鎶曟(bi膩o)鍫�(b脿o)鍍�(ji脿)鈶�=鈶�+鈶�+鈶�+鈶�=4 480+448+394.24+186.28=5 508.52(钀�(w脿n)鍏�)

銆€銆€4.(1)ACA=[10 000+5 500(P/A锛�15%锛�3)+6 500(P/A锛�15%锛�3)(P/F锛�15%锛�3)-3 500(P/F锛�15%锛�6)](A/P锛�15%锛�6)=(10 000+12 557.74+9 758.17-1513.15)×0.264=8 131.93(钀�(w脿n)鍏�)

銆€銆€ACB=[12 000+5 000(P/A锛�15%锛�3)+6 000(P/A锛�15%锛�3)(P/F锛�15%锛�3)-4 500(P/F锛�15%锛�6)](A/P锛�15%锛�6)=(12 000+11 416.13+9 007.55-1 945.47)×0.264=8 046.25(钀�(w脿n)鍏�)缍�(j墨ng)姣旇純寰楃煡.B鏂规杓冨劒(y艒u)銆�

銆€銆€(2)鍙栬ō(sh猫)鍌橝銆丅鏈€灏忓＝鍛芥湡6骞翠綔鐐哄叡鍚岀爺绌舵湡锛�

銆€銆€PCA=10 000+5 500(P/A锛�15%锛�3)+6 500(P/A锛�15%锛�3)(P/F锛�15%锛�3)-3 500(P/F锛�15%锛�6)=10 000+12 557.74+9 758.17-1 513.15=30 802.76(钀�(w脿n)鍏�)

銆€銆€鑰冩叜8瑷�(sh猫)鍌欐湭浣跨敤鍍�(ji脿)鍊硷紝灏嘊瑷�(sh猫)鍌欐姇璩囧拰娈樺€煎垎?j菒n)鍌囪皠?骞村＝鍛芥湡鍏�(n猫i)锛屽啀鍙�6骞寸偤鐮旂┒鏈熼€�(j矛n)琛屾瘮閬革細

銆€銆€PCB=[12 000+5 000(P/A锛�15%锛�3)+6 000(P/A锛�15%锛�3)(P/F锛�15%锛�3)+7 000(P/A锛�15%锛�3)(P/F锛�15%锛�6)-2 000(P/F锛�15%锛�9)](P/A锛�15%锛�6)/(P/A锛�15%锛�9)

銆€銆€=(12 000+11 416.13+9 007.55+6 903.79-568)×3.784/4.772=30 734.67(钀�(w脿n)鍏�)缍�(j墨ng)姣旇純寰楃煡锛孊鏂规杓冨劒(y艒u)銆�