2020骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€婃渻(hu矛)瑷�(j矛)銆嬬煡璀�(sh铆)榛�(di菐n)鍙婅│椤岋細浠ユ敜浣欐垚鏈▓(j矛)閲忕殑閲戣瀺璩囩敘(ch菐n)(鍌靛嫏(w霉)宸ュ叿)


浠ユ敜浣欐垚鏈▓(j矛)閲忕殑閲戣瀺璩囩敘(ch菐n)(鍌靛嫏(w霉)宸ュ叿)
1.鍒濆纰鸿獚(r猫n)鏅�(sh铆)锛屽鏋滆硣鏂欎腑娌掓湁绲﹀(sh铆)闅涘埄鐜�锛屾噳(y墨ng)鐣�(d膩ng)瑷�(j矛)绠楀叾瀵�(sh铆)闅涘埄鐜囷細
鍊燂細鍌垫瑠(qu谩n)鎶曡硣涓€鎴愭湰(闈㈠€�)
鎳�(y墨ng)鏀跺埄鎭�
璨革細閵€琛屽瓨娆�
鍌垫瑠(qu谩n)鎶曡硣涓€鍒╂伅瑾�(di脿o)鏁�(鍊掓摖)
2.璩囩敘(ch菐n)璨�(f霉)鍌佃〃鏃ワ細浠ユ敜浣欐垚鏈▓(j矛)閲忎笖涓嶅爆浜庝换浣曞鏈熼棞(gu膩n)绯荤殑涓€閮ㄥ垎鐨勯噾铻嶈硣鐢�(ch菐n)鎵€鐢�(ch菐n)鐢熺殑鍒╁緱鎴栨悕澶憋紝鎳�(y墨ng)鐣�(d膩ng)鍦ㄧ祩姝㈢⒑瑾�(r猫n)銆侀噸鍒嗛銆佹寜鐓у(sh铆)闅涘埄鐜囨硶鏀ら姺鎴栫⒑瑾�(r猫n)娓涘€兼檪(sh铆)锛岃▓(j矛)鍏ョ暥(d膩ng)鏈熸悕鐩娿€傚偟鍕�(w霉)宸ュ叿濡傛灉鍒颁簡浠樻伅鏈熻瑷�(j矛)閲忓埄鎭�銆�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�(闈㈠€�×绁ㄩ潰鍒╃巼)鎴栵細鍌垫瑠(qu谩n)鎶曡硣涓€鎳�(y墨ng)瑷�(j矛)鍒╂伅鍌垫瑠(qu谩n)鎶曡硣涓€鍒╂伅瑾�(di脿o)鏁�(鍊掓摖)
璨革細鎶曡硣鏀剁泭(鏈熷垵鏀や綑鎴愭湰×瀵�(sh铆)闅涘埄鐜�)
3.娓涘€硷細
鍊燂細璩囩敘(ch菐n)娓涘€兼悕澶�(璩潰鍍�(ji脿)鍊间竴鏈締鐝�(xi脿n)閲戞祦閲忕従(xi脿n)鍊�)
璨革細鍌垫瑠(qu谩n)鎶曡硣娓涘€兼簴(zh菙n)鍌�
浠ュ悗娓涘€艰綁(zhu菐n)鍥炴檪(sh铆)鍋氱浉鍙嶅垎閷勩€�
4.閲嶅垎椤烇細
(1)閲嶅垎椤炵偤绗�3椤炵殑锛屾噳(y墨ng)鐣�(d膩ng)鎸夌収瑭茶硣鐢�(ch菐n)鍦ㄩ噸鍒嗛鏃ョ殑鍏厑鍍�(ji脿)鍊奸€�(j矛n)琛岃▓(j矛)閲�銆傚師璩潰鍍�(ji脿)鍊艰垏鍏厑鍍�(ji脿)鍊间箣闁撶殑宸瑷�(j矛)鍏ョ暥(d膩ng)鏈熸悕鐩娿€�
鍊燂細浜ゆ槗鎬ч噾铻嶈硣鐢�(ch菐n)涓€鎴愭湰(閲嶅垎椤炴棩鍏厑鍍�(ji脿)鍊�)
鍌垫瑠(qu谩n)鎶曡硣娓涘€兼簴(zh菙n)鍌�(杞�(zhu菐n)閵蜂綑椤�)
璨革細鍌垫瑠(qu谩n)鎶曡硣(杞�(zhu菐n)閵蜂綑椤�)
鍏厑鍍�(ji脿)鍊艰畩鍕�(d貌ng)鎼嶇泭(鍊掓摖)
(2)閲嶅垎椤炵偤绗�2椤炵殑锛屾噳(y墨ng)鐣�(d膩ng)鎸夌収瑭查噾铻嶈硣鐢�(ch菐n)鍦ㄩ噸鍒嗛鏃ョ殑鍏厑鍍�(ji脿)鍊奸€�(j矛n)琛岃▓(j矛)閲�銆傚師璩潰鍍�(ji脿)鍊艰垏鍏厑鍍�(ji脿)鍊间箣闁撶殑宸瑷�(j矛)鍏ュ叾浠栫稖鍚堟敹鐩�锛屼簬娓涘€兼垨铏曠疆鏅�(sh铆)杞�(zhu菐n)鍏ョ暥(d膩ng)鏈熸悕鐩�銆傝┎閲戣瀺璩囩敘(ch菐n)閲嶅垎椤炰笉褰遍熆鍏跺(sh铆)闅涘埄鐜囧拰闋�(y霉)鏈熶俊鐢ㄦ悕澶辩殑瑷�(j矛)閲�銆�
鍊燂細鍏朵粬鍌垫瑠(qu谩n)鎶曡硣(閲嶅垎椤炴棩鍏厑鍍�(ji脿)鍊�)
鍌垫瑠(qu谩n)鎶曡硣娓涘€兼簴(zh菙n)鍌�(杞�(zhu菐n)閵蜂綑椤�)
璨革細鍌垫瑠(qu谩n)鎶曡硣(杞�(zhu菐n)閵蜂綑椤�)
鍏朵粬缍滃悎鏀剁泭(鍊掓摖)
5.绲傛纰鸿獚(r猫n)锛�
鍊燂細閵€琛屽瓨娆�
鍌垫瑠(qu谩n)鎶曡硣娓涘€兼簴(zh菙n)鍌�(鎸夋瘮渚嬭綁(zhu菐n)閵蜂綑椤�)
璨革細鍌垫瑠(qu谩n)鎶曡硣涓€鎴愭湰(鎸夋瘮渚嬭綁(zhu菐n)閵蜂綑椤�)
涓€鍒╂伅瑾�(di脿o)鏁�(鎸夋瘮渚嬭綁(zhu菐n)閵蜂綑椤�)
鎳�(y墨ng)鏀跺埄鎭�(鎸夋瘮渚嬭綁(zhu菐n)閵蜂綑椤�)
鎶曡硣鏀剁泭(鍊掓摖)
銆愪緥椤屻€戠敳鍏徃20×1骞�1鏈�1鏃ユ敮浠樺児(ji脿)娆�990 000鍏冨緸涓婃捣璀夊埜浜ゆ槗鎵€璩糀鍏徃鍚屾棩鐧�(f膩)琛岀殑5骞存湡鍏徃鍌靛埜12500浠�锛屽偟鍒哥エ闈㈠児(ji脿)鍊肩附椤嶇偤1 250 000鍏�锛岀エ闈㈠勾鍒╃巼鐐�4.72%锛屼簬骞存湯鏀粯鏈勾搴﹀偟鍒稿埄鎭紝鏈噾鍦ㄥ偟鍒稿埌鏈熸檪(sh铆)涓€娆℃€у劅閭�銆傚彟澶栨敮浠樹氦鏄撹不(f猫i)鐢�10 000鍏冦€傜敳鍏徃鍔冨垎鐐轰互鏀や綑鎴愭湰瑷�(j矛)閲忕殑閲戣瀺璩囩敘(ch菐n)銆傚亣瀹氫笉鑰冩叜鍏朵粬鍥犵礌銆�
瑕佹眰锛氬垎鍒ュ洖绛斾笅鍒椾簰涓嶇浉骞茬殑骞惧€�(g猫)鍟忛銆�
1.鎸夊勾绶ㄥ埗鐢插叕鍙�20×1骞翠竴涓€20×5骞存湁闂�(gu膩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗銆�
銆愮瓟妗堛€�
瑷�(j矛)绠楄┎鍌靛埜鐨勫(sh铆)闅涘埄鐜囬噰鐢ㄦ彃鍊兼硶锛岃▓(j矛)绠楀緱鍑簉=10%銆�
(1)20×1骞�1鏈�1鏃�锛岃臣鍏ュ偟鍒革細
鍊燂細鍌垫瑠(qu谩n)鎶曡硣——鎴愭湰1 250 000(闈㈠€�)
璨革細閵€琛屽瓨娆�1 000 000
鍌垫瑠(qu谩n)鎶曡硣——鍒╂伅瑾�(di脿o)鏁�250 000(鍊掓摖)
20×1骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆銆佹敹鍒板偟鍒稿埄鎭細
鍊燂細鎳�(y墨ng)鏀跺埄鎭�59 000(闈㈠€�×绁ㄩ潰鍒╃巼)
鍌垫瑠(qu谩n)鎶曡硣——鍒╂伅瑾�(di脿o)鏁�41 000(鍊掓摖)
璨革細鎶曡硣鏀剁泭100 000(璩潰浣欓1000000×10%)
鍊燂細閵€琛屽瓨娆�59 000
璨革細鎳�(y墨ng)鏀跺埄鎭�59 000
鏈熸湯璩潰浣欓=1000000+41000=1041000鍏�銆�
(2)20×2骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆銆佹敹鍒板偟鍒稿埄鎭�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�59 000
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�45 100(鍊掓摖)
璨革細鎶曡硣鏀剁泭104 100(鏈熷垵璩潰浣欓1041000×10%)
鍊燂細閵€琛屽瓨娆�59 000
璨革細鎳�(y墨ng)鏀跺埄鎭�59 000
鏈熸湯璩潰浣欓=1041000+45100=1086100鍏�銆�
(3)20×3骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆銆佹敹鍒板偟鍒稿埄鎭細
鍊燂細鎳�(y墨ng)鏀跺埄鎭�59 000
鍌垫瑠(qu谩n)鎶曡硣——鍒╂伅瑾�(di脿o)鏁�49 610(鍊掓摖)
璨革細鎶曡硣鏀剁泭108 610(鏈熷垵璩潰浣欓1086100×10%)
鍊燂細閵€琛屽瓨娆�59 000
璨革細鎳�(y墨ng)鏀跺埄鎭�59 000
鏈熸湯璩潰浣欓=1086100+49610=1135710鍏冦€�
(4)20×4骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆銆佹敹鍒板偟鍒稿埄鎭細
鍊燂細鎳�(y墨ng)鏀跺埄鎭�59 000
鍌垫瑠(qu谩n)鎶曡硣——鍒╂伅瑾�(di脿o)鏁�54 571(鍊掓摖)
璨革細鎶曡硣鏀剁泭113 571(鏈熷垵璩潰浣欓1135710×10%)
鍊燂細閵€琛屽瓨娆�59 000
璨革細鎳�(y墨ng)鏀跺埄鎭�59 000
(5)20×5骞�12鏈�31鏃ワ紝纰鸿獚(r猫n)鍒╂伅鏀跺叆銆佹敹鍒板偟鍒稿埄鎭拰鏈噾锛�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�59 000
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�59 719(250000-41000-45100-49610-54571)
璨革細鎶曡硣鏀剁泭118 719(鍊掓摖)
鍊燂細閵€琛屽瓨娆�1 309 000
璨革細鎳�(y墨ng)鏀跺埄鎭�59 000(杞�(zhu菐n)閵蜂綑椤�)
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鎴愭湰1 250 000(杞�(zhu菐n)閵蜂綑椤�)
銆愭彁绀恒€戠疮瑷�(j矛)鐨勬悕鐩�=100000+104100+108610+113571+118719=鐝�(xi脿n)閲戞祦鍏�59000×5+1250000—鐝�(xi脿n)閲戞祦鍑�1000000=545000鍏冦€�
2.鍋囧畾鐢插叕鍙歌臣璨风殑A鍏徃鍌靛埜涓嶆槸鍒嗘浠樻伅锛岃€屾槸鍒版湡涓€娆¢倓鏈粯鎭�锛屼笖鍒╂伅涓嶆槸浠ュ京(f霉)鍒╄▓(j矛)绠�锛屽叾浠栨浠朵笉璁娿€傛寜骞寸法鍒剁敳鍏徃20×1骞翠竴涓€20×5骞存湁闂�(gu膩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗銆�
銆愮瓟妗堛€戠敳鍏徃鐨勫(sh铆)闅涘埄鐜噐瑷�(j矛)绠楀涓嬶細
(59 000+59 000+59 000+59 000+59 000+1 250 000)×(1+r)=1 000 000锛岃▓(j矛)绠楀緱鍑簉≈9.05%銆�
(1)20×1骞�1鏈�1鏃ワ紝璩煎叆鍌靛埜锛�
鍊燂細鍌垫瑠(qu谩n)鎶曡硣涓€涓€鎴愭湰1 250 000(闈㈠€�)
璨革細閵€琛屽瓨娆�1 000 000
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�250 000(鍊掓摖)
20×1骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆锛�
鍊燂細鍌垫瑠(qu谩n)鎶曡硣—鎳�(y墨ng)瑷�(j矛)鍒╂伅59 000(闈㈠€�×绁ㄩ潰鍒╃巼)
涓€鍒╂伅瑾�(di脿o)鏁�31 500(鍊掓摖)
璨革細鎶曡硣鏀剁泭90 500(鏈熷垵璩潰浣欓1000000×9.05%)
鏈熸湯鏀や綑鎴愭湰=1000000+59000+31500=1090500鍏�銆�
(2)20×2骞�12鏈�31鏃ワ紝纰鸿獚(r猫n)鍒╂伅鏀跺叆锛�
鍊燂細鍌垫瑠(qu谩n)鎶曡硣涓€涓€鎳�(y墨ng)瑷�(j矛)鍒╂伅59 000
涓€涓€鍒╂伅瑾�(di脿o)鏁�39 690.25(鍊掓摖)
璨革細鎶曡硣鏀剁泭98 690.25(鏈熷垵璩潰浣欓1090500×9.05%)
鏈熸湯璩潰浣欓=1090500+59000+39690.25=1189190.25鍏�銆�
(3)20×3骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆锛�
鍊燂細鍌垫瑠(qu谩n)鎶曡硣——鎳�(y墨ng)瑷�(j矛)鍒╂伅59 000
——鍒╂伅瑾�(di脿o)鏁�48 621.72(鍊掓摖)
璨革細鎶曡硣鏀剁泭107 621.72(鏈熷垵璩潰浣欓1189190.25×9.05%)
鏈熸湯璩潰浣欓=1189190.25+59000+48 621.72=1296811.97鍏�銆�
(4)20×4骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆锛�
鍊燂細鍌垫瑠(qu谩n)鎶曡硣涓€涓€鎳�(y墨ng)瑷�(j矛)鍒╂伅59 000
——鍒╂伅瑾�(di脿o)鏁�58 361.48(鍊掓摖)
璨革細鎶曡硣鏀剁泭117 361.48(鏈熷垵璩潰浣欓1296811.97×9.05%)
(5)20×5骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆銆佹敹鍥炲偟鍒告湰閲戝拰绁ㄩ潰鍒╂伅锛�
鍊燂細鍌垫瑠(qu谩n)鎶曡硣涓€涓€鎳�(y墨ng)瑷�(j矛)鍒╂伅59 000
——鍒╂伅瑾�(di脿o)鏁�71 826.55(250000--31500-39690.25—48621.72-58361.48)
璨革細鎶曡硣鏀剁泭130 826.55(鍊掓摖)
鍊燂細閵€琛屽瓨娆�1 545 000
璨革細鍌垫瑠(qu谩n)鎶曡硣——鎴愭湰1 250 000(杞�(zhu菐n)閵蜂綑椤�)
——鎳�(y墨ng)瑷�(j矛)鍒╂伅295 000(杞�(zhu菐n)閵蜂綑椤�)
銆愭彁绀恒€戠疮瑷�(j矛)鐨勬悕鐩�=90500+98690.25+107621.72+117361.48+130826.55=鐝�(xi脿n)閲戞祦鍏�1545000涓€鐝�(xi脿n)閲戞祦鍑�1000000=545000鍏�銆�
銆愭彁绀恒€戜笉绠℃槸鍒嗘湡浠樻伅閭勬槸涓€娆′粯鎭�锛岀疮瑷�(j矛)鐨勬悕鐩婃槸鐩哥瓑鐨�銆�
3.鍋囧畾鍦�20×3骞�1鏈�1鏃�锛岀敳鍏徃闋�(y霉)瑷�(j矛)骞存湯灏囨敹鍒版湰閲戠殑涓€鍗�锛屽叾浣欑殑鏈噾灏囧湪鍌靛埜鍒版湡鏅�(sh铆)鏀跺洖锛屽叾浠栨浠朵笉璁娿€傛寜骞寸法鍒剁敳鍏徃20×3骞翠竴20×5骞存湁闂�(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)绗�1鍟忓彲鐭ュ(sh铆)闅涘埄鐜噐=10%锛�20×3骞�1鏈�1鏃ラ噸鏂拌▓(j矛)绠楄超闈綑椤嶏細
鏂扮殑璩潰浣欓=1137933.88鍏冩牴鎿�(j霉)绗�1鍟忓彲鐭�锛�20×3骞�1鏈�1鏃ュ師璩潰浣欓锛�1086100鍏�锛岃(di脿o)鏁磋超闈綑椤嶏細
鍊燂細鍌垫瑠(qu谩n)鎶曡硣——鍒╂伅瑾�(di脿o)鏁�51833.88(1137933.88—1086100)
璨革細鎶曡硣鏀剁泭51 833.88
20×3骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆銆佹敹鍒板偟鍒稿埄鎭細
鍊燂細鎳�(y墨ng)鏀跺埄鎭�59 000
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�54 793.39(鍊掓摖)
璨革細鎶曡硣鏀剁泭113 793.39(鏈熷垵璩潰浣欓1137933.88×10%)
鍊燂細閵€琛屽瓨娆�684 000
璨革細鎳�(y墨ng)鏀跺埄鎭�59 000
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鎴愭湰625 000
鏈熸湯璩潰浣欓锛�1137933.88+54793.39-625000=567727.27鍏冦€�
(2)20×4骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆銆佹敹鍒板偟鍒稿埄鎭細
鍊燂細鎳�(y墨ng)鏀跺埄鎭�29 500(625000×4.72%)
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�27 272.73(鍊掓摖)
璨革細鎶曡硣鏀剁泭56 772.73(鏈熷垵璩潰浣欓567727.27×10%)
鍊燂細閵€琛屽瓨娆�29500
璨革細鎳�(y墨ng)鏀跺埄鎭�29 500(625000×4.72%)
(3)20×5骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆銆佹敹鍒板偟鍒稿埄鎭拰鏈噾锛�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�29 500
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�30 000
(250000-41000-45100-51833.88-54793.39-27272.73)
璨革細鎶曡硣鏀剁泭59 500(鍊掓摖)
鍊燂細閵€琛屽瓨娆�654 500
璨革細鎳�(y墨ng)鏀跺埄鎭�29 500(杞�(zhu菐n)閵蜂綑椤�)
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鎴愭湰625 000(杞�(zhu菐n)閵蜂綑椤�)
銆愭彁绀恒€戠疮瑷�(j矛)鐨勬悕鐩�=100000+104100+51833.88+113793.39+56772.73+59500=鐝�(xi脿n)閲戞祦鍏�59000×2+684000+29500+654500-鐝�(xi脿n)閲戞祦鍑�1000000=486000鍏�銆�
銆愭彁绀恒€戞彁鍓嶆敹鍥炴檪(sh铆)锛岀疮瑷�(j矛)鐨勬悕鐩婂皬浜庢甯告敹鍥炴檪(sh铆)鐨勬悕鐩�锛屽洜?y脿n)妯樺磫绗嗘爤姘愯皨绐橀p澶变簡涓€閮ㄥ垎鍒╂伅鏀跺叆銆�
4.20×2骞�12鏈�31鏃�锛岀敳鍏徃闋�(y霉)瑷�(j矛)灏�(du矛)A鍏徃鐨勫偟鍒告姇璩囦俊鐢ㄩⅷ(f膿ng)闅�(xi菐n)鑷垵濮嬬⒑瑾�(r猫n)鍚庨’钁椾笂鍗囷紝闋�(y霉)瑷�(j矛)20×3骞�12鏈�31鏃ュ皣鏀跺埌鍒╂伅59 000鍏�锛�20×4骞�12鏈�31鏃ュ皣鏀跺埌鍒╂伅59 000鍏�锛屼絾20×5骞�12鏈�31鏃ュ皣鍍呮敹鍒版湰閲�800 000鍏�銆�20×3骞�12鏈�31鏃ュ(sh铆)闅涙敹鍒癆鍏徃鏀粯鐨勫偟鍒稿埄鎭�59 000鍏�銆�20×4骞�12鏈�31鏃ュ(sh铆)闅涙敹鍒癆鍏徃鏀粯鐨勫埄鎭�59 000鍏�锛屽悓鏅�(sh铆)闋�(y霉)瑷�(j矛)A鍏徃鐨勪俊鐢ㄩⅷ(f膿ng)闅�(xi菐n)鑷垵濮嬬⒑瑾�(r猫n)鍚庨’钁楄純浣庯紝浼拌▓(j矛)20×5骞�12鏈�31鏃ュ皣鏀跺埌鍒╂伅59 000鍏�锛屾湰閲�1 000 000鍏�銆�20×5骞�12鏈�31鏃ュ(sh铆)闅涙敹鍒癆鍏徃鏀粯鐨勫偟鍒稿埄鎭�59 000鍏冨拰鍎熼倓鐨勬湰閲�1 000 000鍏�銆傚叾浠栨浠朵笉璁�銆傛寜骞寸法鍒剁敳鍏徃20×2骞�——20×5骞存湁闂�(gu膩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗銆�
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(1)鏍规摎(j霉)绗�1鍟忓彲鐭ュ(sh铆)闅涘埄鐜噐=10%閲嶆柊瑷�(j矛)绠楁敜浣欐垚鏈細
鏂扮殑鏀や綑鎴愭湰=703 448.53(鍏�)
20×2骞�12鏈�31鏃ユ湭纰鸿獚(r猫n)娓涘€兼悕澶卞墠锛屽偟鍒告姇璩囩殑璩潰浣欓鐐�1 086 100鍏�銆�
鍊燂細璩囩敘(ch菐n)娓涘€兼悕澶�382 651.47(1 086 100-703 448.53)
璨革細鍌垫瑠(qu谩n)鎶曡硣娓涘€兼簴(zh菙n)鍌�382 651.47
(2)20×3骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍌靛埜鍒╂伅鏀跺叆锛�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�59 000
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�11 344.85(鍊掓摖)
璨革細鎶曡硣鏀剁泭70 344.85(鏂扮殑鏈熷垵鏀や綑鎴愭湰703 448.53×瀵�(sh铆)闅涘埄鐜�10%)
鍊燂細閵€琛屽瓨娆�59 000
璨革細鎳�(y墨ng)鏀跺埄鎭�59 000
鏈熸湯鏀や綑鎴愭湰=703 448.53+11 344.85=714793.38鍏冦€�
(3)20×4骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆锛�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�59 000
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�12 479.34(鍊掓摖)
璨革細鎶曡硣鏀剁泭71 479.34(鏀や綑鎴愭湰714793.38×10%)
鍊燂細閵€琛屽瓨娆�59 000
璨革細鎳�(y墨ng)鏀跺埄鎭�59 000
鏈熸湯鏀や綑鎴愭湰=714 793.38+12 479.34=727 272.72鍏�銆�
20×4骞存湯閲嶆柊瑷�(j矛)绠楃殑鏀や綑鎴愭湰=(1 000 000+59 000)/(1+10%)=962 727.27(鍏�)
鍊燂細鍌垫瑠(qu谩n)鎶曡硣娓涘€兼簴(zh菙n)鍌�235 454.55(962 727.27-727 272.72)
璨革細璩囩敘(ch菐n)娓涘€兼悕澶�235 454.55
(4)20×5骞�12鏈�31鏃�锛岀⒑瑾�(r猫n)鍒╂伅鏀跺叆銆佹敹鍒板偟鍒稿埄鎭拰鏈噾銆�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�59 000
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�37 272.73(鍊掓摖)
璨革細鎶曡硣鏀剁泭96 272.73(鏈熷垵鏀や綑鎴愭湰962 727.27×10%)
鍊燂細閵€琛屽瓨娆�1 059 000
鍌垫瑠(qu谩n)鎶曡硣娓涘€兼簴(zh菙n)鍌�147 196.92(杞�(zhu菐n)閵蜂綑椤�)(382 651.47-235 454.55)
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�102 803.08(杞�(zhu菐n)閵蜂綑椤�)(250000-41000-45100—11344.85-12479.34-37272.73)
璨革細鍌垫瑠(qu谩n)鎶曡硣涓€涓€鎴愭湰1 250 000(杞�(zhu菐n)閵蜂綑椤�)
鎳�(y墨ng)鏀跺埄鎭�59 000(杞�(zhu菐n)閵蜂綑椤�)
銆愭彁绀恒€戠疮瑷�(j矛)鐨勬悕鐩�=100000+104100-382651.47+70344.85+71479.34+
235 454.55+96272.73=鐝�(xi脿n)閲戞祦鍏�59000×5+1000000涓€鐝�(xi脿n)閲戞祦鍑�1000000=295000鍏�銆�
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銆愪緥椤�·鍠伕椤屻€�(2009)20×7骞�1鏈�1鏃ワ紝鐢插叕鍙稿緸浜岀礆(j铆)甯傚牬(ch菐ng)璩煎叆涔欏叕鍙稿垎鏈熶粯鎭�銆佸埌鏈熼倓鏈殑鍌靛埜12钀嫉锛屼互閵€琛屽瓨娆炬敮浠樺児(ji脿)娆�1 050钀厓锛屽彟鏀粯鐩搁棞(gu膩n)浜ゆ槗璨�(f猫i)鐢�12钀厓銆傝┎鍌靛埜绯讳箼鍏徃浜�20×6骞�1鏈�1鏃ョ櫦(f膩)琛�锛屾瘡寮靛偟鍒搁潰鍊肩偤100鍏�锛屾湡闄愮偤3骞�锛岀エ闈㈠勾鍒╃巼鐐�5%锛屾瘡骞村勾鏈敮浠樼暥(d膩ng)骞村害鍒╂伅銆傜敳鍏徃鍔冨垎鐐轰互鏀や綑鎴愭湰瑷�(j矛)閲忕殑閲戣瀺璩囩敘(ch菐n)銆傜敳鍏徃鎸佹湁涔欏叕鍙稿偟鍒歌嚦鍒版湡绱▓(j矛)鎳�(y墨ng)纰鸿獚(r猫n)鐨勬姇璩囨敹鐩婃槸( )钀厓銆�
A.120
B.258
C.270
D.318
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銆愯В鏋愩€戠疮瑷�(j矛)鎳�(y墨ng)纰鸿獚(r猫n)鐨勬姇璩囨敹鐩�=绱▓(j矛)鏀跺埌鐨勫児(ji脿)娆�100×12×(1+5%×2)—鎶曡硣浠樺嚭鐨勫児(ji脿)娆�(1 050+12)=258(钀厓)銆�
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A.1 035
B.1 037
C.1 065
D.1 067
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銆愯В鏋愩€戞湡鏈敜浣欐垚鏈�=鏈熷垵鏀や綑鎴愭湰1 052+鎶曡硣鏀剁泭35-鎳�(y墨ng)鏀跺埄鎭�1 000×5%=1 037(钀厓)銆�
銆愪緥椤屻€�2018骞�1鏈�1鏃ョ敳鍏徃浠�1050钀厓璩煎叆涔欏叕鍙哥暥(d膩ng)鏃ョ櫦(f膩)琛岀殑闈㈠€肩偤1000钀厓3骞存湡鐨勫偟鍒�锛岀エ闈㈠埄鐜�6%锛屾瘡骞�1鏈�1鏃ユ敮浠樹笂—骞村害鐨勫埄鎭紝2021骞�1鏈�1 鏃ユ敮浠樻湰閲戝拰鏈€鍚庝竴骞寸殑鍒╂伅銆傜敳鍏徃鍔冨垎鐐轰互鏀や綑鎴愭湰瑷�(j矛)閲忕殑閲戣瀺璩囩敘(ch菐n)銆傜浜屽勾骞村垵涔欏叕鍙告敮浠樺畬涓婂勾搴﹀埄鎭悗閬囧埌璨�(c谩i)鍕�(w霉)鍗辨(j墨)锛屼簬鏄洐鏂瑰崝(xi茅)鍟嗕慨鏀瑰悎鍚�锛岀敳鍏徃鍚屾剰绁ㄩ潰鍒╃巼淇敼鐐�3%锛屼箼鍏徃绻肩簩(x霉)鎸夌収鍌靛埜闈㈠€兼敮浠樺埄鎭�锛屽埌鏈熷悗鏈噾姝搁倓900钀厓锛屽叾浠栨娆句笉璁�銆傜敳鍏徃鐐轰簡淇▊鍚堝悓锛屾敮浠樺緥甯不(f猫i)銆佸樊鏃呰不(f猫i)绛�2钀厓銆備箼鍏徃鎸夌収淇敼鍚庣殑鍚堝悓瀵�(sh铆)闅涙敮浠樹簡鍒╂伅鍜屾湰閲�銆�(P/A,5%锛�3)=2.723锛�(P/A,4%锛�3)=2.775锛�(P/F,5%锛�3)=0.8638锛�(P/F锛�4%锛�3)=0.889銆�
瑕佹眰锛氱法鍒剁敳鍏徃鍦ㄥ偟鍒告暣鍊�(g猫)瀛樼簩(x霉)鏈熷収(n猫i)鐩搁棞(gu膩n)鐨勬渻(hu矛)瑷�(j矛)鍒嗛寗銆�
銆愮瓟妗堛€�
(1)瑷�(j矛)绠楀(sh铆)闅涘埄鐜�=1050=1000×6%×(P/A锛宨锛�3)+1000×(P/F,i锛�3)锛岄噰鐢ㄦ彃鍊兼硶锛宨=4.19%锛�
2018骞�1鏈�1鏃ュ彇寰楀偟鍒告檪(sh铆)锛�
鍊燂細鍌垫瑠(qu谩n)鎶曡硣——闈㈠€�1000
——鍒╂伅瑾�(di脿o)鏁�50(鍊掓摖)
璨革細閵€琛屽瓨娆�1050
2018骞�12鏈�31鏃ョ⒑瑾�(r猫n)鍒╂伅鏀跺叆锛�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�60(1000×6%)
璨革細鎶曡硣鏀剁泭44(1050×4.19%)
鍌垫瑠(qu谩n)鎶曡硣——鍒╂伅瑾�(di脿o)鏁�16(鍊掓摖)
2019骞�1鏈�1鏃ユ敹鍒板埄鎭細
鍊燂細閵€琛屽瓨娆�60
璨革細鎳�(y墨ng)鏀跺埄鎭�60
淇▊鍚堝悓锛�
鍊燂細鍌垫瑠(qu谩n)鎶曡硣——鍒╂伅瑾�(di脿o)鏁�2
璨革細閵€琛屽瓨娆�2
姝ゆ檪(sh铆)锛屽偟娆�(qu谩n)鎶曡硣璩潰浣欓=1050-16+2=1036钀厓锛岀敱浜庝箼鍏徃鐧�(f膩)鐢熻病(c谩i)鍕�(w霉)鍥伴洠锛岄洐鏂逛慨瑷傚悎鍚岄€�(j矛n)琛屽偟鍕�(w霉)閲嶇祫锛岃▓(j矛)绠楁柊鐨勮超闈綑椤�=1000×3%×(P/A锛�4.19%锛�2)+900×(P/F锛�4.19%锛�3)=885.5钀厓锛�
宸1036-885.5=150.5钀厓鍦ㄦ湭渚嗗叐骞村収(n猫i)鏀ら姺;
鍊燂細鎶曡硣鏀剁泭150.5
璨革細鍌垫瑠(qu谩n)鎶曡硣——鍒╂伅瑾�(di脿o)鏁�150.5
2019骞�12鏈�31鏃ョ⒑瑾�(r猫n)鍒╂伅鏀跺叆锛�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�30(1000×3%)
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�7.1(鍊掓摖)
璨革細鎶曡硣鏀剁泭37.1(885.5×4.19%)
姝ゆ檪(sh铆)锛屽偟娆�(qu谩n)鎶曡硣璩潰浣欓=885.5+7.1=892.6钀厓锛�
2020骞�1鏈�1鏃ユ敹鍒板埄鎭細
鍊燂細閵€琛屽瓨娆�30
璨革細鎳�(y墨ng)鏀跺埄鎭�30
2020骞�12鏈�31鏃ョ⒑瑾�(r猫n)鍒╂伅鏀跺叆锛�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�30(1000×3%)
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�7.4(鍊掓摖)
璨革細鎶曡硣鏀剁泭37.4(892.6×4.19%)
2021骞�1鏈�1鏃ユ敹鍒板埄鎭細
鍊燂細閵€琛屽瓨娆�30
璨革細鎳�(y墨ng)鏀跺埄鎭�30
鏀跺洖鏈噾锛�
鍊燂細閵€琛屽瓨娆�900
鍌垫瑠(qu谩n)鎶曡硣涓€—鍒╂伅瑾�(di脿o)鏁�100(杞�(zhu菐n)閵蜂綑椤�)
璨革細鍌垫瑠(qu谩n)鎶曡硣——闈㈠€�1000(杞�(zhu菐n)閵蜂綑椤�)
銆愭彁绀恒€戝埄鎭(di脿o)鏁翠綑椤�=50-16+2-150.5+7.1+7.4=-100钀厓銆�
銆愪緥椤屻€戠敳璩囩敘(ch菐n)绠$悊鍏徃2018骞�1鏈�2鏃ユ敮浠�10556.44钀厓璩煎叆宸ュ晢閵€琛岀殑涓€鎵�3骞存湡鐨勮哺娆�锛�2021骞�1鏈�2鏃ュ埌鏈燂紝瑭叉壒璨告鐨勮超闈綑椤嶇偤2鍎勫厓锛屽勾鍒╃巼鐐�6%锛屾瘡骞�1鏈�2鏃ユ敮浠樹笂涓€骞村害鍒╂伅銆傜暥(d膩ng)鏃�锛岀敳鍏徃浼拌▓(j矛)鏈締3骞存瘡骞磋兘鏀跺洖鍒╂伅400钀厓锛�3骞村悗鍒版湡鏅�(sh铆)鑳芥敹鍥炴湰閲�12000钀厓銆�2018骞�12鏈�31鏃ョ敳鍏徃闋�(y霉)瑷�(j矛)瑭叉壒璨告鐨勪俊鐢ㄩⅷ(f膿ng)闅�(xi菐n)鏈夋墍鏀瑰杽锛岄爯(y霉)鏈熸敹鍥炵殑鐝�(xi脿n)閲戞祦閲忕殑鐝�(xi脿n)鍊煎鍔�3000钀厓銆傜敳鍏徃鍒嗛鐐轰互鏀や綑鎴愭湰瑷�(j矛)閲忕殑閲戣瀺璩囩敘(ch菐n)锛屾瘡骞村(sh铆)闅涙敹鍥炵殑鍒╂伅鍜屽埌鏈熸敹鍥炵殑鏈噾鍜岀敳鍏徃闋�(y霉)瑷�(j矛)鐨勪竴鑷�銆�
瑕佹眰锛氬仛鍑虹敳鍏徃鑸囪┎璨告鏈夐棞(gu膩n)鐨勬渻(hu矛)瑷�(j矛)铏曠悊锛屽苟瑷�(j矛)绠楃疮瑷�(j矛)瀵�(sh铆)鐝�(xi脿n)鐨勬悕鐩�銆�
銆愮瓟妗堛€�
(1)璩潰浣欓2鍎勭殑璨告鎸夌収10556.44钀厓璨峰洖渚�锛岃卜鐨勬檪(sh铆)鍊欏氨鎵撲簡浜旀姌锛岃鏄庤┎璩囩敘(ch菐n)宸茬稉(j墨ng)鐧�(f膩)鐢熶俊鐢ㄦ笡鍊�锛岄偅涔堝垵濮嬬⒑瑾�(r猫n)鏅�(sh铆)瑷�(j矛)绠楀(sh铆)闅涘埄鐜�锛屽氨涓嶈兘鎸夌収鍚堝悓璩潰浣欓2鍎勫拰骞村埄鐜�6%渚嗕及瑷�(j矛)浜�锛屾噳(y墨ng)鐣�(d膩ng)鎸夌収鐢插叕鍙歌嚜宸变及瑷�(j矛)鐨勬湭渚嗗彲鑳芥敹鍥炵殑鍒╂伅鍜屾湰閲戜締瑷�(j矛)绠楄(di脿o)鏁寸殑瀵�(sh铆)闅涘埄鐜�锛屽氨鍙稉(j墨ng)淇$敤瑾�(di脿o)鏁寸殑瀵�(sh铆)闅涘埄鐜�銆�
400×(P/A锛宨,3)+12000×(P/F锛宨锛�3)=10556.44锛氶噰鐢ㄦ彃鍊兼硶锛宨=8%锛�
(2)2018骞�1鏈�2鏃ュ垵濮嬬⒑瑾�(r猫n)鏅�(sh铆)锛�
鍊燂細鍌垫瑠(qu谩n)鎶曡硣涓€涓€闈㈠€�20000
璨革細鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�9443.56(鍊掓摖)
閵€琛屽瓨娆�10556.44
(3)2018骞�12鏈�31鏃ヨ硣鐢�(ch菐n)璨�(f霉)鍌佃〃鏃ョ⒑瑾�(r猫n)鍒╂伅鏀跺叆锛�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�400
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�444.52(鍊掓摖)
璨革細鎶曡硣鏀剁泭844.52(10556.44×8%)
鍊燂細鍌垫瑠(qu谩n)鎶曡硣——鍒╂伅瑾�(di脿o)鏁�3000
璨革細鎶曡硣鏀剁泭3000
鏀や綑鎴愭湰=10556.44+444.52+3000=14000.96钀厓
(4)2019骞�1鏈�2鏃ユ敹鍒板埄鎭細
鍊燂細閵€琛屽瓨娆�400
璨革細鎳�(y墨ng)鏀跺埄鎭�400
2019骞�12鏈�31鏃ョ⒑瑾�(r猫n)鍒╂伅鏀跺叆锛�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�400
鍌垫瑠(qu谩n)鎶曡硣涓€涓€鍒╂伅瑾�(di脿o)鏁�720.08(鍊掓摖)
璨革細鎶曡硣鏀剁泭1120.08(14000.96×8%)
鏀や綑鎴愭湰=14000.96+720.08=14721.04钀厓
(5)2020骞�1鏈�2鏃ユ敹鍒板埄鎭細
鍊燂細閵€琛屽瓨娆�400
璨革細鎳�(y墨ng)鏀跺埄鎭�400
2020骞�12鏈�31鏃ョ⒑瑾�(r猫n)鍒╂伅鏀跺叆锛�
鍊燂細鎳�(y墨ng)鏀跺埄鎭�400
鍌垫瑠(qu谩n)鎶曡硣——鍒╂伅瑾�(di脿o)鏁�777.68(鍊掓摖)
璨革細鎶曡硣鏀剁泭1177.68
(6)2021骞�1鏈�2鏃ユ敹鍒板埄鎭細
鍊燂細閵€琛屽瓨娆�400
璨革細鎳�(y墨ng)鏀跺埄鎭�400
2021骞�1鏈�2鏃ユ敹鍒版湰閲戯細
鍊燂細閵€琛屽瓨娆�12000
鍌垫瑠(qu谩n)鎶曡硣——鍒╂伅瑾�(di脿o)鏁�4501.28(杞�(zhu菐n)閵蜂綑椤�)
鎶曡硣鏀剁泭3498.72(鍊掓摖)
璨革細鍌垫瑠(qu谩n)鎶曡硣涓€涓€闈㈠€�20000
(7)绱▓(j矛)瀵�(sh铆)鐝�(xi脿n)鐨勬悕鐩�=844.52+3000+1120.08+1177.68-3498.72=鐝�(xi脿n)閲戞祦鍏�12000+400×3—鐝�(xi脿n)閲戞祦鍑�10556.44=2643.56钀厓銆�
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浠ヤ笂鍏�(n猫i)瀹规槸2020骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€婃渻(hu矛)瑷�(j矛)銆嬬煡璀�(sh铆)榛�(di菐n)鍙婅│椤岋細浠ユ敜浣欐垚鏈▓(j矛)閲忕殑閲戣瀺璩囩敘(ch菐n)(鍌靛嫏(w霉)宸ュ叿)锛屽皬绶ㄧ偤寤eぇ鑰冪敓涓婂偝2020骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€婃渻(hu矛)瑷�(j矛)銆嬬煡璀�(sh铆)榛�(di菐n)锛岃珛(q菒ng)榛�(di菐n)鎿�“鍏嶈不(f猫i)涓嬭級”鎸夐垥鍚庡嵆鍙牁(l菒ng)鍙�!
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