עʦི壨

ĩɱ=ڳɱ+ڹɱ-۳ɱ
3ۼ۷
1ۼ۷ָóɱռۼ۵İٷֱȼĩɱһַ
2㹫ʽ
ٳɱ=ڳɱ+ڹɱ£ڳۼ+ڹۼۣ100%
ĩɱ=ĩۼܶɱʪ
۱۳ɱ=ڳɱ+ڹɱ-ĩɱ

ġ飨⣩
1ӯͨƲ硪ʲ硱Ŀ㣬׼ٳá
2̿ͨƲ硪ʲ硱Ŀ㣬׼ٸ̿ͻԭд(1)ļã(2)շ͹Ƶʧã(3)Ȼֺ¹ʵȾʧӪҵ֧

塿׼ĺ㣨գ
1׼ĸ涨ĩӦճɱɱ־ֵͼɱָʷɱɱ־ֵָӪУԴĹۼۼȥ깤ƽҪijɱƵ۷Լ˰Ľ
2ɱ־ֵļ
1㹫ʽ
ɱ־ֵ=Ĺۼۡ깤ƽҪijɱƵ۷ü˰
ͬĴĩ׼ʱʽDzͬģ
ΪƷڡ깤ƽҪijɱ
[1]20031231գAƷɱΪ100ԪۼΪ80ԪƵ۷ü˰Ϊ2Ԫĩ׼£
AƷɱ־ֵ=AƷĹۼۡƵ۷ü˰=80-2=78Ԫ
Ӧ׼22Ԫ
裺22
׼22
Ϊڳ۵ԭϣֻ轫ԭϵijɱݲϱĹۼȷĿɱ־ֵȼ׼Ҳڡ깤ƽҪijɱ
[2]20031231գBԭϵɱΪ100ԪƷṹ޷ʹBԭϣ׼ۣBϵۼΪ110ԪƵ۷ü˰Ϊ3Ԫĩ׼£
BϿɱ־ֵ=BϵĹۼۡƵ۷ü˰=110-3=107Ԫ
ϵĿɱ־ֵڲϳɱӦ׼
ΪԭϣӦԭIJƷĩֵϵԭIJƷĿɱ־ֵԤƸڲƷijɱԭӦԭϳɱҲڡ깤ƽҪijɱ
[3]20031231գCԭϵɱΪ100ԪCԭϵĹۼΪ90ԪCԭƷCԭ100ԪɼƷijɱΪ140ԪƷĹۼΪ160ԪƵļƷ۷ü˰Ϊ8Ԫĩ׼£
Ʒɱ־ֵ=ƷĹۼۡƵ۷ü˰=160-8=152Ԫ
ƷĿɱ־ֵ152ԪڼƷijɱ140ԪCԭϰ䱾ijɱ׼
ΪԭϣӦԭIJƷĩֵϵԭIJƷĿɱ־ֵԤƵڲƷijɱԭӦԭϵĿɱ־ֵʱڡ깤ƽҪijɱ
[4]20031231գDԭϵɱΪ100ԪDԭϵĹۼΪ80ԪDԭƷDԭ100ԪƷijɱΪ140Ԫ깤ƽҪijɱΪ40ԪƷĹۼ۽Ϊ135ԪƷ۷ü˰Ϊ7Ԫĩ׼£
Ʒɱ־ֵ=ƷĹۼۡƵƷ۷ü˰=135-7=128Ԫ
ƷĿɱ־ֵ128ԪƷijɱ140ԪDԭӦԭϵĿɱ־ֵ
DԭϿɱ־ֵ=ƷĹۼۡDԭϼӹƷƽҪijɱƵƷ۷ü˰=135-40-7=88Ԫ
DԭϵijɱΪ100Ԫɱ־ֵΪ88Ԫ׼12Ԫ
裺12
׼12
2һΪ޺ͬĩɱ־ֵļͬʱӦֱȷǷ׼û
[4]ijҵ滯ԭƷַ࣬ĩð׼ķԴƼۣA100ԪԭרΪijͻӹƷ200Ԫԭûרźͬ±λΪԪԸ໯ԭҪֱԺͬۺгΪԤۼ۵Ļɱ־ֵ