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cpa鏈冭▓(j矛)缍滃悎椤岀湡椤�-2023骞寸瘈(ji茅)閬�

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(5)鏍规摎(j霉)璩囨枡(5)锛岃鏄庣敳鍏徃鍦ㄨ垏涓欏叕鍙哥殑浜ゆ槗涓彲鑳芥悕澶辩殑鍚堝悓鍍规鎳�(y墨ng)濡備綍铏曠悊

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鐢插叕鍙稿垽鏂蜂箼鍏徃鑳介仈(d谩)鍒版彁璨ㄧ洰妯�(bi膩o)骞惰浣胯┎閬告搰娆�(qu谩n)锛屽洜姝ゆ噳(y墨ng)灏囬儴鍒嗕氦鏄撳児娆惧垎閰嶈嚦鍏嶈不(f猫i)璐堥€佺殑琛ｆ煖锛屽緟瀵�(sh铆)闅涗氦浠樼浉闂�(gu膩n)璐堝搧鏅傚啀纰鸿獚(r猫n)鐩告噳(y墨ng)閮ㄥ垎鐨勬敹鍏ャ€�

鐢插叕鍙镐及瑷�(j矛)鐨勫悎鍚岀附鍍圭偤1200钀厓锛屼笉鍚磮鍝佺殑瀹跺叿鍠崹(d煤)鍞児鍚堣▓(j矛)鐐�1200钀厓锛岃磮閫佺殑琛ｆ煖鐨勫柈鐛�(d煤)鍞児鍚堣▓(j矛)鐐�100钀厓銆備笂杩伴噸澶у鎴堕伕鎿囨瑠(qu谩n)鎳�(y墨ng)鍒�?j菒n)鍋熸毊璐ょ憿顩╮姣斾緥鐐�7.69%[100÷(100+1200)]銆�

绗竴鎵瑰鍏峰嚭鍞殑绺藉児鐐�360钀厓锛屾噳(y墨ng)鍒嗛厤鑷宠磮鍝侀儴鍒嗙殑鍍规鐐�27.68钀厓銆�

鍊燂細鎳�(y墨ng)鏀惰超娆�(360×1.13)406.80

璨革細涓荤嚐妤�(y猫)鍕�(w霉)鏀跺叆(360-360×7.69%)332.32

鎳�(y墨ng)浜ょ▍璨�(f猫i)——鎳�(y墨ng)浜ゅ鍊肩▍(閵烽爡(xi脿ng)绋呴)(332.32×13%)43.20

鍚堝悓璨�(f霉)鍌�(360×7.69%)27.68

鎳�(y墨ng)浜ょ▍璨�(f猫i)——鎳�(y墨ng)浜ゅ鍊肩▍(寰呰綁(zhu菐n)閵烽爡(xi脿ng)绋呴)(27.68×13%)3.60

鍊燂細涓荤嚐妤�(y猫)鍕�(w霉)鎴愭湰280

璨革細搴瓨鍟嗗搧(鎴栧瓨璨�)280

(2)鏍规摎(j霉)璩囨枡(3)锛岃鏄庣敳鍏徃宓屽叆寮忚。甯介枔鐨勫伐绋嬮爡(xi脿ng)鐩悎鍚屾噳(y墨ng)鍦ㄤ竴娈垫檪闁撳収(n猫i)纰鸿獚(r猫n)鏀跺叆鐨勭悊鐢�銆傚祵鍏ュ紡琛ｅ附闁撴槸鎸夌収瀹㈡埗鐨勮ō(sh猫)瑷�(j矛)瑕佹眰锛屽湪瀹㈡埗鐝�(xi脿n)鍫磋鍓畨瑁濆祵鍏ユ埧灞嬪⒒楂旓紝宸插畨瑁濈殑閮ㄥ垎濡傝鎷嗛櫎锛屾湪鏉愬皣鍤�(y谩n)閲�?f霉)p姣€锛岀鍚堝鎴惰兘澶犳帶鍒跺饱绱勯亷绋嬩腑鍦ㄥ缓鐨勫晢鍝佺殑姊濅欢銆�

(3)鏍规摎(j霉)璩囨枡(1)鍜�(3)锛岃▓(j矛)绠楃敳鍏徃鐢ㄤ簬灞ヨ鑸囦笝鍏徃鍚堝悓鐩搁棞(gu膩n)鐨勫師鏉愭枡鎴愭湰;瑷�(j矛)绠楃敳鍏徃鎴嚦2x21骞�12鏈�31鏃ュ饱琛岃┎鍚堝悓鐨勫畬宸ラ€�(j矛n)搴�;绶ㄥ埗2x21骞村害鑸囪┎鍚堝悓鐩搁棞(gu膩n)鐨勬渻瑷�(j矛)鍒嗛寗銆�

2x21骞�3鏈堝拰9鏈堝叡闋�(l菒ng)鐢ㄦ湪鏉�2000绔嬫柟绫�锛屽柈浣嶆垚鏈�=(125+600)÷(500+2000)=0.29(钀厓/绔嬫柟绫�)

绲�(ji茅)浣欐潗鏂欙細500绔嬫柟绫筹紝璩潰鎴愭湰145钀厓(125+600-0.29×2000)

鐐轰笝鍏徃鍚堝悓闋�(l菒ng)鐢ㄥ師鏂欑殑鎴愭湰=500×(145+420)÷(500+1500)=141.25(钀厓)

鎴�500×[125+600-(125+600)÷(500+2000)×2000+420]÷(500+2000-2000+1500)=141.25(钀厓)

瀹屽伐閫�(j矛n)搴︼細(141.25+60)÷380=52.96%

鍊燂細鎳�(y墨ng)鏀惰超娆�(150×1.13)169.5

鍚堝悓璩囩敘(ch菐n)[(264.8-150)×1.13]129.72

璨革細涓荤嚐妤�(y猫)鍕�(w霉)鏀跺叆(500×52.96%)264.80

鎳�(y墨ng)浜ょ▍璨�(f猫i)——鎳�(y墨ng)浜ゅ鍊肩▍(閵烽爡(xi脿ng)绋呴)(264.8×13%)34.42

鍊燂細鍚堝悓灞ョ磩鎴愭湰201.25

璨革細鍘熸潗鏂�(鎴栧瓨璨�)141.25

閵€琛屽瓨娆�60

鍊燂細涓荤嚐妤�(y猫)鍕�(w霉)鎴愭湰201.25

璨革細鍚堝悓灞ョ磩鎴愭湰201.25

(4)鏍规摎(j霉)涓婅堪璩囨枡锛岃▓(j矛)绠楁埅鑷�2x21骞�12鏈�31鏃ョ敳鍏徃搴瓨鍘熸潗鏂欐湪鏉愮殑鍙畩鐝�(xi脿n)鍑堝€�;濡傞渶瑷�(j矛)鎻愬瓨璨ㄨ穼鍍规簴(zh菙n)鍌欑殑锛岃▓(j矛)绠楁噳(y墨ng)瑷�(j矛)鎻愮殑瀛樿波璺屽児婧�(zh菙n)鍌欑殑閲戦锛屽苟绶ㄥ埗鐩搁棞(gu膩n)鏈冭▓(j矛)鍒嗛寗銆�

鏈熸湯鍘熸潗鏂欑殑搴瓨鏁�(sh霉)閲忥細1500绔嬫柟绫�锛屽韩瀛樻垚鏈細423.75钀厓

鍙畩鐝�(xi脿n)鍑堝€�=0.8×700-150=410(钀厓)

鎳�(y墨ng)瑷�(j矛)鎻愬瓨璨ㄨ穼鍍规簴(zh菙n)鍌�=423.75-410=13.75(钀厓)

鍊燂細璩囩敘(ch菐n)娓涘€兼悕澶�13.75

璨革細瀛樿波璺屽児婧�(zh菙n)鍌�13.75

(5)鏍规摎(j霉)璩囨枡(5)锛岃鏄庣敳鍏徃鍦ㄨ垏涓欏叕鍙哥殑浜ゆ槗涓彲鑳芥悕澶辩殑鍚堝悓鍍规鎳�(y墨ng)濡備綍铏曠悊銆�

鐢插叕鍙歌獚(r猫n)鐐哄叾宸叉寜绱勫畾瀹屾垚鍚堝悓锛屽悜涓欏叕鍙稿偓鏀跺叏娆�锛屽彲瑕嬬敳鍏徃娌掓湁鎰忓湒绲︿簣涓欏叕鍙稿児鏍艰畵姝�銆�

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