銆€銆€绗笁绡€(ji茅) 鍌靛埜鍙婂叾瑭曞児

銆€銆€鏈瘈(ji茅)澶х侗瑕佹眰

銆€銆€鎺屾彙鍌靛埜鏀剁泭鐜囩殑瑷堢畻锛屽偟鍒哥殑浼板児妯″瀷

銆€銆€鏈瘈(ji茅)涓昏鍏�(n猫i)瀹癸細

銆€銆€涓€銆佸偟鍒哥殑鍩烘湰瑕佺礌

銆€銆€鍌靛埜锛屾槸鍌靛嫏(w霉)浜轰緷鐓ф硶瀹氱▼搴忕櫦(f膩)琛�锛屾壙璜炬寜绱勫畾鐨勫埄鐜囧拰鏃ユ湡鏀粯鍒╂伅锛屽苟鍦ㄧ壒瀹氭棩鏈熷劅閭勬湰閲戠殑鏇搁潰?zh猫n)槎�?w霉)鎲戣瓑銆�

銆€銆€涓€鑸€岃█锛屽偟鍒稿寘鎷潰鍊�銆佹湡闄愩€佸埄鐜囧拰鍍规牸绛夊熀鏈绱�銆�

銆€銆€浜屻€佸偟鍒哥殑瑭曞児

銆€銆€(涓€)鍌靛埜鐨勪及鍍规ā鍨�

銆€銆€鍌靛埜鐨勪及鍍规槸灏嶅偟鍒稿湪鏌愪竴鏅傞粸鐨勫児鍊奸噺鐨勪及绠�锛屾槸鍌靛埜瑭曞児鐨勪竴闋呴噸瑕佸収(n猫i)瀹广€�

銆€銆€灏嶄簬鏂扮櫦(f膩)琛岀殑鍌靛埜鑰岃█锛屼及鍍规ā鍨嬬殑瑷堢畻绲�(ji茅)鏋滃弽鏄犱簡鍌靛埜鐨勭櫦(f膩)琛屽児鏍�銆�

銆€銆€1.鍌靛埜浼板児鐨勫熀鏈ā鍨�

銆€銆€鍌靛埜浼板児鐨勫熀鏈ā鍨�锛屾槸鎸囧皪鍏稿瀷鍌靛埜鎵€浣跨敤鐨勪及鍍规ā鍨�锛屽吀鍨嬪偟鍒告槸绁ㄩ潰鍒╃巼鍥哄畾锛屾瘡骞村勾鏈▓绠楀苟鏀粯鐣�(d膩ng)骞村埄鎭�銆佸埌鏈熷劅閭勬湰閲戠殑鍌靛埜銆傞€欑ó鎯呮硜涓嬶紝鏂扮櫦(f膩)琛屽偟鍒哥殑鍍瑰€煎彲閲囩敤濡備笅妯″瀷閫�(j矛n)琛岃⿻瀹氾細

銆€銆€=鍌靛埜鍒╂伅脳(P/A,K,n)+鍌靛埜闈㈠€济�(P/F,K,n)

銆€銆€寮忎腑锛�

銆€銆€P鏄偟鍒稿児鍊�;

銆€銆€It鏄t骞村埄鎭�;

銆€銆€K鏄姌鐝�(xi脿n)鐜� (鍙互鐢ㄧ暥(d膩ng)鏅傜殑甯傚牬鍒╃巼鎴栬€呮姇璩囪€呰姹傜殑蹇呰鍫遍叕鐜囨浛浠�);M鏄偟鍒搁潰鍊�; i鏄エ闈㈠埄鐜�;

銆€銆€n鏄偟鍒告湡闄� (鍎熼倓骞存暩(sh霉))銆�

銆€銆€鍌靛埜鐧�(f膩)琛屾檪锛�

銆€銆€鑻>K鍓嘝>M,鍌靛埜婧㈠児鐧�(f膩)琛�;

銆€銆€鑻

銆€銆€鑻=K鍓嘝=M鍌靛埜鎸夐潰鍊肩櫦(f膩)琛�銆�

銆€銆€褰遍熆鍌靛埜瀹氬児鐨勫洜绱犳湁蹇呰鍫遍叕鐜�銆佸埄鎭巼銆佽▓鎭湡鍜屽埌鏈熸檪闁�

銆€銆€銆愪緥3-33銆戝畯鐧�(f膩)鍏徃鎿簬2000骞�2鏈�1鏃ョ櫦(f膩)琛岄潰椤嶇偤1000鍏冪殑鍌靛埜锛屽叾绁ㄩ潰鍒╃巼鐐�8%锛屾瘡骞�2鏈�1鏃ヨ▓绠楀苟鏀粯涓€娆″埄鎭�锛屽苟浜�5骞村悗鐨�1鏈�31鏃ュ埌鏈�銆傚悓绛夐ⅷ(f膿ng)闅姇璩囩殑蹇呰鍫遍叕鐜囩偤10%銆傝姹傝▓绠楀偟鍒哥殑鍍瑰€笺€�

銆€銆€瑙ｇ瓟锛�

銆€銆€姣忓勾鎸夊偟鍒搁潰鍊艰▓绠楃殑鍒╂伅

銆€銆€=1000脳8%=80鍏�锛屼簬姣忓勾骞存湯鏀粯锛屽叡鏀粯5娆�锛岀鍚堟櫘閫氬勾閲戠殑姒傚康;

銆€銆€鍌靛埜鍍瑰€�=80脳(P/A,10%,5)+1000脳(P/F,10%,5)

銆€銆€=80*3.791+1000*0.621=924.28鍏�

    2012骞存渻瑷堣伔绋辫紨灏�(d菐o)鎷涚敓绨＄珷

    鐝�(xi脿n)鍫卞悕杓斿皫(d菐o)濂楅鍙韩鍏姌鍎�(y艒u)鎯�

    2012骞存渻瑷堣伔绋辫€冭│鍫卞悕闋�(y霉)浼�

    2011骞存渻瑷堣伔绋辫€冭│鐪熼鍖附