ġ
1.
ڻڵֵ˰
ڵڳڻﲻֿۻ˰˰=1808.4(17%-9%)=120.96(Ԫ)
۵Ӧ˰=(70017%)-(230+0.3-120.96)-32=-22.34(Ԫ)
δֿĽ˰22.34Ԫ
ܼ㵱ڳڻ۶ռȫ۶ı
ڳڻ۶µȫ۶=1808.4(700+1808.4)100%68.35%50%
ݳڻ밶ۡƼۡ˰=1808.49%=136.08(Ԫ)δֿĵڽ˰22.34Ԫ
Ӧ˰=22.34Ԫ
2.𣺢A밴ҹ˰涨Ӧ˰(ֿ)=150000(1-20%)20%(1-30%)=16800(Ԫ)
ijAʵʽɵ˰(12000Ԫ)ڵֿˣȫֿۣҹɸ˰4800Ԫ(16800-12000)
B밴ҹ˰涨Ӧ˰(ֿ)=1000020%=2000(Ԫ)
ijBʵʽ˰(2500Ԫ)˵ֿˣֻڵֿ2000Ԫҹ˰
(3)ȡñ2000Ԫ˰
(4)ϢӦɵĸ˰=500020%=1000(Ԫ)
(5)ij1997Ӧɸ˰˰=3680+4800+0+1000=9480(Ԫ)
3.𣺢ȡʹȨ֧Ľ=2000(1-1/4)=1500(Ԫ)2000-500=1500(Ԫ)
֧ɱ=6000(Ԫ)
ۿ۳˰=180005%(1+7%+3%)=990(Ԫ)
ӦῪ=(1500+6000)10%=750(Ԫ)
ݼӼƿ۳=(1500+6000)20%=1500(Ԫ)
۳Ŀ=1500+6000+990+750+1500=10740(Ԫ)
(2)ֵ=18000-10740=7260(Ԫ)
(3)ֵռ۳Ŀı=726010740100%67.60%
(4)Ӧֵ˰
һּ취
Ӧֵ˰=726040%-17405%=2367(Ԫ)
ڶּ취
ֵδ۳Ŀ50%IJ֣30%˰ⲿֵ=1074050%=5370(Ԫ)
Ӧֵ˰=537030%=1611(Ԫ)
ֵ۳Ŀ50%δ100%IJ֣40%˰
ⲿֵ=7260-5370=1890(Ԫ)
Ӧֵ˰=189040%=756(Ԫ)
ȫӦֵ˰=1611+756=2367(Ԫ)
4.
(1)˰۸
˰۸=(FOB+˷)(1-շ)=(2000+50)(1-2%)2091.84(Ԫ)
(2)Ӧɹ˰=˰۸˰˰=2091.8410%209.18(Ԫ)
(3)Ӧɽֵ˰
ɼ˰۸=˰˰۸+˰=2091.84+209.18=2301.02(Ԫ)
Ӧ˰=ɼ˰۸˰=2301.0217%391.17(Ԫ)
(4)ɽ=Ӧ˰1=(209.18+391.17)131.8(Ԫ)
塢ۺ⪥
1.
ҵȡİװѺۺӦ(˰)
ûյ嵥ӦӦר÷Ʊ
ۿ30Ħгר÷ƱӦƱ۶˰
ܴ˷ѲӦ˰
ݲӦʹõλר÷Ʊ
۱ʹùĦгӦΪ˰۶ٲ۶м˰Ϊ6%
δԭϽ˰16.5Ԫüֿۡ
