2024骞碿pa鑰冨墠瑕佸鍋氶锛岀啛鎮夎€冭│姘涘湇銆傛渻(hu矛)瑷�(j矛)绉戠洰涓寘鍚▓(j矛)绠楀垎鏋愰锛岃姹傚垪鍑鸿▓(j矛)绠楁椹�锛岃€冪敓鍙互閫氶亷鍋氭骞寸湡椤屼締(l谩i)鐔熸倝瑙ｉ鎬濊矾銆�

cpa鏈�(hu矛)瑷�(j矛)姝峰勾鐪熼鍙婄瓟妗坧df-2023瑷�(j矛)绠楀垎鏋愰

1.(鏈皬椤�9鍒�銆�)鐢插叕鍙告湁涓€鍊�(g猫)鐢熺敘(ch菐n)杌婇枔锛屽寘鎷粻鎴�銆佸叐闋�(xi脿ng)鐢熺敘(ch菐n)瑷�(sh猫)鍌�(P銆丵),浠ュ強鐢熺敘(ch菐n)闇€瑕佺殑涓€闋�(xi脿ng)灏堝埄鎶€琛�(sh霉)銆備笂杩拌硣鐢�(ch菐n)灞簬涓€鍊�(g猫)璩囩敘(ch菐n)绲勩€�2x21骞磋嚦2x22骞�锛岃┎鐢熺敘(ch菐n)杌婇枔鐧�(f膩)鐢熺殑鏈夐棞(gu膩n)浜ゆ槗鎴栦簨闋�(xi脿ng)濡備笅锛�

(1)2x21骞�锛岀敱浜庢妧琛�(sh霉)鏇磋凯鍜屽競鍫�(ch菐ng)闇€姹傝畩鍖栵紝瑭茶粖闁撶敓鐢�(ch菐n)鐨勭敘(ch菐n)鍝侀姺閲忛姵娓�锛岀浉闂�(gu膩n)璩囩敘(ch菐n)鍑虹従(xi脿n)娓涘€艰贰璞�锛屽洜姝ょ敳鍏徃閫�(j矛n)琛屼簡娓涘€兼脯(c猫)瑭�銆�

鎴嚦2x21骞�12鏈�31鏃ラ€�(j矛n)琛屾笡鍊兼脯(c猫)瑭﹀墠锛岀浉闂�(gu膩n)璩囩敘(ch菐n)鐨勮超闈㈠児(ji脿)鍊�(鏈浘瑷�(j矛)鎻愭笡鍊兼簴(zh菙n)鍌�)鍒嗗垾鐐猴細寤犳埧3000钀�(w脿n)鍏�銆佺敓鐢�(ch菐n)瑷�(sh猫)鍌橮2000钀�(w脿n)鍏�銆佺敓鐢�(ch菐n)瑷�(sh猫)鍌橯4000钀�(w脿n)鍏�銆佸皥鍒╂妧琛�(sh霉)1000钀�(w脿n)鍏�銆傝硣鐢�(ch菐n)绲勭殑鍙敹鍥為噾椤嶇偤7500钀�(w脿n)鍏�銆傚粻鎴跨殑鍏厑鍍�(ji脿)鍊兼笡鍘昏檿缃不(f猫i)鐢ㄥ悗鐨勫噲椤嶇偤2700钀�(w脿n)鍏�锛岀敓鐢�(ch菐n)瑷�(sh猫)鍌橯鐨勫叕鍏佸児(ji脿)鍊兼笡鍘昏檿缃不(f猫i)鐢ㄥ悗鐨勫噲椤嶇偤3000钀�(w脿n)鍏冿紝鐢熺敘(ch菐n)瑷�(sh猫)鍌橮鍜屽皥鍒╂妧琛�(sh霉)鐒�(w煤)娉曞柈鐛�(d煤)浼拌▓(j矛)鍏跺叕鍏佸児(ji脿)鍊兼笡鍘昏檿缃不(f猫i)鐢ㄥ悗鐨勫噲椤嶄互鍙婇爯(y霉)瑷�(j矛)鏈締(l谩i)鐝�(xi脿n)閲戞祦閲忕殑鐝�(xi脿n)鍊�銆�

(2)鐢熺敘(ch菐n)瑷�(sh猫)鍌橯鐨勮超闈㈠師鍊肩偤5000钀�(w脿n)鍏�锛屾埅鑷�2x21骞�12鏈�31鏃ュ凡瑷�(j矛)鎻愭姌鑸�1000钀�(w脿n)鍏�?锛熺搐]璩囨枡(1)涓墍杩扮殑娓涘€煎奖闊垮悗锛岄爯(y霉)瑷�(j矛)鐨勫墿浣欎娇鐢ㄥ＝鍛界偤4骞�銆傝┎瑷�(sh猫)鍌欓噰鐢ㄥ勾闄愬钩鍧囨硶瑷�(j矛)鎻愭姌鑸�锛岄爯(y霉)瑷�(j矛)鍑堟畼鍊肩偤闆�銆�

2x22骞�5鏈�31鏃�锛岃┎鐢熺敘(ch菐n)杌婇枔姝ｅ紡鍋滃伐銆傜敳鍏徃闁嬪灏�(du矛)鐢熺敘(ch菐n)瑷�(sh猫)鍌橯閫�(j矛n)琛屾妧琛�(sh霉)鏀归€�锛岃臣(g貌u)鍏ユ柊鍨嬬殑鏍稿績閮ㄤ欢锛屽皣鍘熼儴浠舵媶闄ゅ牨(b脿o)寤�銆傛柊閮ㄤ欢鐨勬垚鏈偤500钀�(w脿n)鍏冿紝閫氶亷閵€琛岃綁(zhu菐n)璩敮浠橈紝鍘熼儴浠剁殑璩潰鍍�(ji脿)鍊肩偤300钀�(w脿n)鍏�銆傛洿鎻涢儴浠跺彟鐧�(f膩)鐢熷畨瑁濊(di脿o)瑭﹁不(f猫i)10钀�(w脿n)鍏冿紝閫氶亷閵€琛岃綁(zhu菐n)璩敮浠�銆�2x22骞�7鏈�31鏃ワ紝鐢熺敘(ch菐n)瑷�(sh猫)鍌橯瀹屾垚浜嗘妧琛�(sh霉)鏀归€�銆�

(3)2x22骞�6鏈堬紝鐢插叕鍙告摤灏囩敓鐢�(ch菐n)瑷�(sh猫)鍌橯鍑哄敭绲︿箼鍏徃锛屾摤灏囬枒缃殑寤犳埧鍑哄敭绲︿笝鍏徃銆傜敳鍏徃鍜屼箼鍏�2x22骞�6鏈�15鏃ョ敖瑷傚崝(xi茅)璀�锛岀磩瀹氱敓鐢�(ch菐n)瑷�(sh猫)鍌橯瀹屾垚鎶€琛�(sh霉)鏀归€犲悗浜や粯涔欏叕鍙�銆傜敳鍏徃鑸囦笝鍏徃浜�2x22骞�6鏈�20鏃ョ敖瑷傚崝(xi茅)璀�锛屾寜鐓х敳鍏徃姝ｅ父娓呯┖寤犳埧鎵€闇€鐨勬檪(sh铆)闁�锛岀磩瀹氫簬2x22骞�8鏈�31鏃ョЩ浜ゅ粻鎴跨郸涓欏叕鍙�銆�

鏈涓嶈€冩叜鐩搁棞(gu膩n)绋呰不(f猫i)鍙婂叾浠栧洜绱�銆�

瑕佹眰锛�

(1)鏍规摎(j霉)璩囨枡(1)锛屽垎鍒ヨ▓(j矛)绠楃敳鍏徃2x21骞�12鏈�31鏃ュ悇闋�(xi脿ng)璩囩敘(ch菐n)鎳�(y墨ng)瑷�(j矛)鎻愮殑娓涘€兼簴(zh菙n)鍌�锛屼互鍙婂悇闋�(xi脿ng)璩囩敘(ch菐n)瑷�(j矛)鎻愭笡鍊煎悗鐨勮超闈㈠児(ji脿)鍊�銆�

(2)鏍规摎(j霉)璩囨枡(1)鍜�(2)锛岃▓(j矛)绠楃敳鍏徃2x22骞�5鏈�31鏃ュ仠宸ユ敼閫犲墠鐢熺敘(ch菐n)瑷�(sh猫)鍌橯鐨勮超闈㈠児(ji脿)鍊�锛屽苟绶ㄥ埗鑸囩敓鐢�(ch菐n)瑷�(sh猫)鍌橯鎶€琛�(sh霉)鏀归€犵浉闂�(gu膩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗銆�

(3)鏍规摎(j霉)璩囨枡(2)鍜�(3)锛屽垎鍒ュ垽鏂风敳鍏徃鍦ㄦ埅鑷�2x22骞�6鏈�30鏃ョ殑涓湡璨�(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄤ腑锛岀敓鐢�(ch菐n)瑷�(sh猫)鍌橯鍜岄枒缃殑寤犳埧鏄惁鎳�(y墨ng)浣滅偤鎸佹湁寰呭敭璩囩敘(ch菐n)鍒楀牨(b脿o)锛屽苟瑾槑鐞嗙敱銆�

銆愮瓟妗堛€�

(1)鏍规摎(j霉)璩囨枡(1)锛屽垎鍒ヨ▓(j矛)绠楃敳鍏徃2x21骞�12鏈�31鏃ュ悇闋�(xi脿ng)璩囩敘(ch菐n)鎳�(y墨ng)瑷�(j矛)鎻愮殑娓涘€兼簴(zh菙n)鍌�锛屼互鍙婂悇闋�(xi脿ng)璩囩敘(ch菐n)瑷�(j矛)鎻愭笡鍊煎悗鐨勮超闈㈠児(ji脿)鍊�銆�

鐢变簬(10000-7500)×30%>(3000-2700)锛屽粻鎴挎噳(y墨ng)鍒�?j菒n)鍊籶鍊�=3000-2700=300(钀�(w脿n)鍏�)

鐢变簬(10000-7500)×40%=(4000-3000)锛岀敓鐢�(ch菐n)瑷�(sh猫)鍌橯鎳�(y墨ng)鍒�?j菒n)鍊籶鍊�=4000-3000=1000(钀�(w脿n)鍏�)

鐢熺敘(ch菐n)瑷�(sh猫)鍌橮鎳�(y墨ng)鍒�?j菒n)鍊籶鍊�=(10000-7500)×20%+(750-300)×20%÷30%=800(钀�(w脿n)鍏�)

鎴栵細2000-2000÷3000×(7500-2700-3000)=800(钀�(w脿n)鍏�)

灏堝埄鎶€琛�(sh霉)鎳�(y墨ng)鍒�?j菒n)鍊籶鍊�=(10000-7500)×10%+(750-300)×10%÷30%=400(钀�(w脿n)鍏�)

鎴栵細1000-1000÷3000×(7500-2700-3000)=400(钀�(w脿n)鍏�)

瑷�(j矛)鎻愭笡鍊煎悗鍚勯爡(xi脿ng)璩囩敘(ch菐n)鐨勮超闈㈠児(ji脿)鍊煎垎鍒ョ偤锛�

寤犳埧=3000-300=2700(钀�(w脿n)鍏�)

鐢熺敘(ch菐n)瑷�(sh猫)鍌橮=2000-800=1200(钀�(w脿n)鍏�)

鐢熺敘(ch菐n)瑷�(sh猫)鍌橯=4000-1000=3000(钀�(w脿n)鍏�)

灏堝埄鎶€琛�(sh霉)=1000-400=600(钀�(w脿n)鍏�)

(2)鏍规摎(j霉)璩囨枡(1)鍜�(2)锛岃▓(j矛)绠楃敳鍏徃2x22骞�5鏈�31鏃ュ仠宸ユ敼閫犲墠鐢熺敘(ch菐n)瑷�(sh猫)鍌橯鐨勮超闈㈠児(ji脿)鍊�锛屽苟绶ㄥ埗鑸囩敓鐢�(ch菐n)瑷�(sh猫)鍌橯鎶€琛�(sh霉)鏀归€犵浉闂�(gu膩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗銆�

鐢熺敘(ch菐n)瑷�(sh猫)鍌橯鐨勮超闈㈠児(ji脿)鍊�=3000-3000÷4÷12×5=2687.5(钀�(w脿n)鍏�)

闁嬪鎶€鏀�锛岃綁(zhu菐n)鍏ュ湪寤哄伐绋嬶細

鍊燂細鍦ㄥ缓宸ョ▼2687.5

绱▓(j矛)鎶樿垔(1000+3000÷4÷12×5)1312.5

鍥哄畾璩囩敘(ch菐n)娓涘€兼簴(zh菙n)鍌�1000

璨革細鍥哄畾璩囩敘(ch菐n)5000

鐧�(f膩)鐢熸敼閫犳敮鍑猴細

鍊燂細鍦ㄥ缓宸ョ▼510

璨革細閵€琛屽瓨娆�510

鍫�(b脿o)寤㈣垔閮ㄤ欢锛�

鍊燂細鐕�(y铆ng)妤�(y猫)澶栨敮鍑�(鎴栬硣鐢�(ch菐n)铏曠疆鎼嶇泭)300

璨革細鍦ㄥ缓宸ョ▼300

瀹屽伐绲�(ji茅)杞�(zhu菐n)鍥哄畾璩囩敘(ch菐n)锛�

鍊燂細鍥哄畾璩囩敘(ch菐n)2897.5

璨革細鍦ㄥ缓宸ョ▼2897.5

(3)鏍规摎(j霉)璩囨枡(2)鍜�(3)锛屽垎鍒ュ垽鏂风敳鍏徃鍦ㄦ埅鑷�2x22骞�6鏈�30鏃ョ殑涓湡璨�(c谩i)鍕�(w霉)鍫�(b脿o)琛ㄤ腑锛岀敓鐢�(ch菐n)瑷�(sh猫)鍌橯鍜岄枒缃殑寤犳埧鏄惁鎳�(y墨ng)浣滅偤鎸佹湁寰呭敭璩囩敘(ch菐n)鍒楀牨(b脿o)锛屽苟瑾槑鐞嗙敱銆�

鐢熺敘(ch菐n)瑷�(sh猫)鍌橯涓嶆噳(y墨ng)浣滅偤鎸佹湁寰呭敭璩囩敘(ch菐n)鍒楀牨(b脿o)銆�

鐞嗙敱锛氶洊鐒剁敓鐢�(ch菐n)瑷�(sh猫)鍌橯宸茬敖瑷傚嚭鍞崝(xi茅)璀帮紝浣嗗皻鏈畬鎴愭敼閫�锛屼笉绗﹀悎浠ョ暥(d膩ng)鍓嶇媭娉佷笅鍙珛鍗冲嚭鍞殑姊濅欢锛屽洜姝ょ敓鐢�(ch菐n)瑷�(sh猫)鍌橯涓嶆噳(y墨ng)浣滅偤鎸佹湁寰呭敭璩囩敘(ch菐n)鍒楀牨(b脿o)銆�

寤犳埧鎳�(y墨ng)鐣�(d膩ng)浣滅偤鎸佹湁寰呭敭璩囩敘(ch菐n)鍒楀牨(b脿o)銆�

鐞嗙敱锛氬粻鎴垮凡绨借▊鍑哄敭鍗�(xi茅)璀�锛屽湪甯歌(gu墨)鏅�(sh铆)闁撳収(n猫i)娓呯┖寤犳埧涓嶅奖闊垮叾绗﹀悎鍙珛鍗冲嚭鍞殑鐙€鎱�(t脿i)锛屼笖闋�(y霉)鏈熻兘澶犱簬1骞村収(n猫i)瀹屾垚鍑哄敭锛屽洜姝ゅ粻鎴挎噳(y墨ng)鐣�(d膩ng)浣滅偤鎸佹湁寰呭敭璩囩敘(ch菐n)鍒楀牨(b脿o)銆�

2.(鏈皬椤�9鍒�銆�)鐢插叕鍙哥劇(w煤)瀛愬叕鍙�锛岀劇(w煤)闇€绶ㄥ埗鍚堝苟璨�(c谩i)鍕�(w霉)鍫�(b脿o)琛�銆�2x22骞磋嚦2x23骞达紝鐢插叕鍙哥櫦(f膩)鐢熺殑鏈夐棞(gu膩n)浜ゆ槗鎴栦簨闋�(xi脿ng)濡備笅锛�

(1)2x22骞�6鏈�30鏃�锛岀敳鍏徃閫氶亷閵€琛岃綁(zhu菐n)璩�5000钀�(w脿n)鍏冭臣(g貌u)璨蜂箼鍏徃25%鐨勮偂娆�(qu谩n)锛岀暥(d膩ng)鏃ヨ睛鐞嗚偂娆�(qu谩n)閬庢埗鐧昏鎵嬬簩(x霉)锛岃兘澶�?q奴)蟽澶滎倛鑷尖敇鍙堝嵁绗ョ粖鎳栤拤鎹庤劦?qu谩n)鐩婃硶鏍哥畻銆傜暥(d膩ng)鏃�锛屼箼鍏徃鍑堣硣鐢�(ch菐n)璩潰鍍�(ji脿)鍊肩偤13000钀�(w脿n)鍏�锛屽叾涓偂鏈�2000钀�(w脿n)鍏�锛屾瘡鑲�1鍏�銆傞櫎鍦熷湴浣跨敤娆�(qu谩n)澧炲€�5000钀�(w脿n)鍏冧箣澶栵紝鍏朵粬鍚勯爡(xi脿ng)鍙鲸瑾�(r猫n)璩囩敘(ch菐n)鍜岃矤(f霉)鍌电殑鍏厑鍍�(ji脿)鍊艰垏璩潰鍍�(ji脿)鍊肩浉绛�銆傝┎鍦熷湴浣跨敤娆�(qu谩n)浣滅偤鐒�(w煤)褰㈣硣鐢�(ch菐n)鏍哥畻锛岄爯(y霉)瑷�(j矛)鍓╀綑浣跨敤澹藉懡鐐�25骞�锛岄爯(y霉)瑷�(j矛)鍑堟畼鍊肩偤闆讹紝閲囩敤鐩寸窔娉曟敜閵�銆傚彟澶�锛岀敳鍏徃鐐哄彇寰楄┎闋�(xi脿ng)鎶曡硣閫氶亷閵€琛岃綁(zhu菐n)璩敮浠樹簡鐩搁棞(gu膩n)绋呰不(f猫i)200钀�(w脿n)鍏�锛屼笖鐢插叕鍙告湁娆�(qu谩n)鍙栧緱涔欏叕鍙�2x22骞�6鏈�30鏃ュ墠宸插鍛婁絾灏氭湭鐧�(f膩)鏀剧殑鐝�(xi脿n)閲戣偂鍒�400钀�(w脿n)鍏�銆�

(2)2x22骞�12鏈�31鏃�锛屼箼鍏徃寮曞叆鏂扮殑鎶曡硣鑰呬笝鍏徃銆備笝鍏徃閫氶亷閵€琛岃綁(zhu菐n)璩敮浠�2200钀�(w脿n)鍏冭獚(r猫n)璩�(g貌u)涔欏叕鍙告柊鐧�(f膩)琛岀殑鑲′唤200钀�(w脿n)鑲�銆備笝鍏徃澧炶硣鍚庯紝鐢插叕鍙镐粛鑳藉?q奴)蟽澶滎倛鑷尖敇鍙堝嵁绗ョ粖鎲�?/p>

涔欏叕鍙稿湪2x22骞�7鏈堣嚦12鏈堝(sh铆)鐝�(xi脿n)鍑堝埄娼�(r霉n)500钀�(w脿n)鍏�銆�

(3)2x23骞�6鏈�20鏃�锛屼箼鍏徃浠ユ瘡鑷�(t谩i)5钀�(w脿n)鍏冪殑鍍�(ji脿)鏍煎悜鐢插叕鍙搁姺鍞簡5鑷�(t谩i)鑷敘(ch菐n)鐨勫晢鍕�(w霉)鎵撳嵃姗�(j墨)锛岃┎鎵撳嵃姗�(j墨)鍦ㄤ箼鍏徃鐨勮超闈㈡垚鏈偤姣忚嚭(t谩i)3钀�(w脿n)鍏冦€傜敳鍏徃灏囨墦鍗版(j墨)浣滅偤杈﹀叕鐢ㄥ浐瀹氳硣鐢�(ch菐n)锛岄爯(y霉)瑷�(j矛)浣跨敤澹藉懡鐐�5骞达紝闋�(y霉)瑷�(j矛)鍑堟畼鍊肩偤闆�锛岄噰鐢ㄥ勾闄愬钩鍧囨硶瑷�(j矛)鎻愭姌鑸娿€�

(4)2x23骞�6鏈�30鏃�锛屼箼鍏徃灏囧叾浣滅偤瀛樿波鐨勬埧鍦扮敘(ch菐n)杞�(zhu菐n)鎻涚偤鎶曡硣鎬ф埧鍦扮敘(ch菐n)锛屽苟浠ュ叕鍏佸児(ji脿)鍊兼ā寮忛€�(j矛n)琛屽悗绾�(x霉)瑷�(j矛)閲�锛岃綁(zhu菐n)鎻涙棩鍏厑鍍�(ji脿)鍊煎ぇ浜庤超闈㈠児(ji脿)鍊�500钀�(w脿n)鍏冦€�

涔欏叕鍙稿湪2x23骞�1鏈堣嚦6鏈堝(sh铆)鐝�(xi脿n)鍑堝埄娼�(r霉n)600钀�(w脿n)鍏�銆�

鏈涓嶈€冩叜鐩搁棞(gu膩n)绋呰不(f猫i)鍙婂叾浠栧洜绱犮€�

瑕佹眰锛�

(1)鏍规摎(j霉)璩囨枡(1)锛岃▓(j矛)绠楃敳鍏徃鍙栧緱涔欏叕鍙告姇璩囩殑鍒濆鎶曡硣鎴愭湰锛屼互鍙婃姇璩囨垚鏈垏鎳�(y墨ng)浜湁鐨勪箼鍏徃鍙鲸瑾�(r猫n)鍑堣硣鐢�(ch菐n)鍏厑鍍�(ji脿)鍊间唤椤嶄箣闁撶殑宸;绶ㄥ埗鐢插叕鍙�2x22骞�6鏈�30鏃ョ殑鐩搁棞(gu膩n)鏈�(hu矛)瑷�(j矛)鍒嗛寗銆�

(2)鏍规摎(j霉)璩囨枡(1)鍜�(2)锛岃▓(j矛)绠楃敳鍏徃2x22骞村害鎳�(y墨ng)纰鸿獚(r猫n)鐨勬姇璩囨敹鐩�锛屼互鍙婂洜琚嫊(d貌ng)绋€閲嬪奖闊跨敳鍏徃灏�(du矛)涔欏叕鍙搁暦(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣璩潰鍍�(ji脿)鍊肩殑閲戦锛屽苟绶ㄥ埗鐩搁棞(gu膩n)鏈�(hu矛)瑷�(j矛)鍒嗛寗銆�

(3)鏍规摎(j霉)涓婅堪璩囨枡锛岃▓(j矛)绠楃敳鍏徃2x23骞�1鏈堣嚦6鏈堟噳(y墨ng)纰鸿獚(r猫n)鐨勬姇璩囨敹鐩�锛屽苟绶ㄥ埗瑭叉湡闁撹垏娆�(qu谩n)鐩婃硶鏍哥畻鐩搁棞(gu膩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗銆�

銆愮瓟妗堛€�

(1)鏍规摎(j霉)璩囨枡(1)锛岃▓(j矛)绠楃敳鍏徃鍙栧緱涔欏叕鍙告姇璩囩殑鍒濆鎶曡硣鎴愭湰锛屼互鍙婃姇璩囨垚鏈垏鎳�(y墨ng)浜湁鐨勪箼鍏徃鍙鲸瑾�(r猫n)鍑堣硣鐢�(ch菐n)鍏厑鍍�(ji脿)鍊间唤椤嶄箣闁撶殑宸;绶ㄥ埗鐢插叕鍙�2x22骞�6鏈�30鏃ョ殑鐩搁棞(gu膩n)鏈�(hu矛)瑷�(j矛)鍒嗛寗銆�

鍒濆鎶曡硣鎴愭湰=5000+200-400=4800(钀�(w脿n)鍏�)

鎶曡硣鎴愭湰鑸囦箼鍏徃鍙鲸瑾�(r猫n)鍑堣硣鐢�(ch菐n)鍏厑鍍�(ji脿)鍊间唤椤嶄箣闁撶殑宸=4800-(13000+5000)×25%=300(钀�(w脿n)鍏�)

鍊燂細闀�(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣——鎶曡硣鎴愭湰4800

鎳�(y墨ng)鏀惰偂鍒�400

璨革細閵€琛屽瓨娆�5200

(2)鏍规摎(j霉)璩囨枡(1)鍜�(2)锛岃▓(j矛)绠楃敳鍏徃2x22骞村害鎳�(y墨ng)纰鸿獚(r猫n)鐨勬姇璩囨敹鐩�锛屼互鍙婂洜琚嫊(d貌ng)绋€閲嬪奖闊跨敳鍏徃灏�(du矛)涔欏叕鍙搁暦(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣璩潰鍍�(ji脿)鍊肩殑閲戦锛屽苟绶ㄥ埗鐩搁棞(gu膩n)鏈�(hu矛)瑷�(j矛)鍒嗛寗銆�

2x22骞寸⒑瑾�(r猫n)鐨勬姇璩囨敹鐩�=(500-5000÷25÷2)×25%=100(钀�(w脿n)鍏�)

鍊燂細闀�(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣——鎼嶇泭瑾�(di脿o)鏁�100

璨革細鎶曡硣鏀剁泭100

琚嫊(d貌ng)绋€閲嬬殑褰遍熆閲戦=2200×(2000×25%÷2200)-4900×[25%-(2000×25%÷2200)]÷25%=500.06-444.92=55.14(钀�(w脿n)鍏�)

鍊燂細闀�(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣——鎶曡硣鎴愭湰(55.14+9.08)64.22

璨革細闀�(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣——鎼嶇泭瑾�(di脿o)鏁�(100-400×22.73%)9.08

璩囨湰鍏⿳55.14

(3)鏍规摎(j霉)涓婅堪璩囨枡锛岃▓(j矛)绠楃敳鍏徃2x23骞�1鏈堣嚦6鏈堟噳(y墨ng)纰鸿獚(r猫n)鐨勬姇璩囨敹鐩�锛屽苟绶ㄥ埗瑭叉湡闁撹垏娆�(qu谩n)鐩婃硶鏍哥畻鐩搁棞(gu膩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗銆�

鎶曡硣鏀剁泭=[600-5000÷25÷2-(5-3)×5]×22.73%=111.38(钀�(w脿n)鍏�)

鍊燂細闀�(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣——鎼嶇泭瑾�(di脿o)鏁�111.38

璨革細鎶曡硣鏀剁泭111.38

鍊燂細闀�(zh菐ng)鏈熻偂娆�(qu谩n)鎶曡硣——鍏朵粬缍滃悎鏀剁泭113.65

璨革細鍏朵粬缍滃悎鏀剁泭(500×22.73%)113.65

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