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2صڹȨͶʳɱȨ淨ĺ㡣

3¸ϰӦͶʱڼ䡢ʱиϰڳڹȨͶʵĺ㱳ù󣬽ծ顢ǻʲشպϲƵȿϸϰ

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ӦעǣԭͶʣijΪԽʲԭծȨͶʸijΪͶʡ

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ɱָͶʰɱƼ۵ķ£ҵӦóɱ㳤ڹȨͶʣ
1ͶҵܹԱͶʵλʵʩƵijڹȨͶʣӹ˾Ͷʲóɱ㡣Ӧעһش仯
ӹ˾óɱԭ򣬰չʻ׼ĽǣȨ淨ΪʹṩһЩϢͨϲõϢ»ע⵽ЩϢѷӳͶߵľ񱨱вҲҪ䵥񱨱ʹṩڵ˵صӦͶʲҵӳϡ»ĽǣóɱƵĶ񱨱ԡڹʻ׼ӹ˾Ͷʲȡɱ㣬׼ȡʻ׼һµ
2ͶҵԱͶʵλйͬƻشӰ죬ڻԾгûбۡʼֵܿɿijڹȨͶʡӦرעǣ֤ȯг׼ڳеĹƱûشӰ죬ԭƶΪڹȨͶʣ׼УΪڹȨͶʣΪɹ۵ĽʲˣĹƱʼֵܹɿĩӦչʼֵʻ鵽ɹ۽ʲ
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ڹȨͶȡʱӦʼͶʳɱˡڹȨͶʵijʼͶʳɱӦֱҵϲͷҵϲȷֱ˵
1ҵϲγɵijڹȨͶʵijʼ
1ҵϲ
ҵϲָϵҵϲγһĽ׻ҵϲ·ࣺ
ԺϲʽΪҵϲɷΪպϲϲͿعɺϲֻпعɺϲŻγɳڹȨͶʡ
Ƿͬһ½ҵϲΪҵϲɷΪͬһµҵϲͷͬһµҵϲ
ӦעǣͬһµҵϲΪйʼֵ˲áֵˣڷͬһ£ӦáʼֵˡȷڹȨͶʳʼɱ˼·
2ҵϲγɵijڹȨͶʣӦй涨ȷʼͶʳɱ
1ͬһµҵϲϲֽ֧ת÷ֽʲеծʽΪϲԼ۵ģӦںϲհȡñϲȨֵķݶΪڹȨͶʵijʼͶʳɱڹȨͶʳʼͶʳɱֽ֧תõķֽʲԼеծֵ֮IJӦʱʱ(ʱۻɱ)ģ档
1200711ռ׹˾ֽ֧100Ԫ˾ñ˾еҹ˾60%ĹȨ׺ͱͬA˾ƣùȨʱҹ˾ȨֵΪ200Ԫ׹˾£
裺ڹȨͶʡҹ˾20060% 120ݶ
д 100
ʱʱ 20
ϲԷȨ֤ȯΪϲԼ۵ģӦںϲհȡñϲȨֵķݶΪڹȨͶʵijʼͶʳɱշйɷݵֵܶΪɱڹȨͶʳʼͶʳɱйɷֵ֮ܶIJӦʱʱ(ʱۻɱ)ģ档
2ͬһµҵϲڹӦȷϲɱ,ΪڹȨͶʵijʼͶʳɱ
һνʵֵҵϲϲɱΪڹΪȡöԱ򷽵ĿȨʲеĸծԼеȨ֤ȯĹʼֵ
2ҵ200711֧1000Ԫȡҵ60%ĹȨסҹ˾ڹϵڷͬһµҵϲ׹˾Ͷʱǣ
裺ڹȨͶʡҵ 1000
д 1000
3˾A˾A˾ԭͶΪ˾ڲͬҵţ֮䲻ڹϵ20071231գ˾1000ɹƱÿֵ1ԪΪԼȡA˾ȫȨA˾ʸ񣩣ùƱĹʼֵΪ4000ԪգA˾йʲծ£λԪȨû

ϲڷͬһµҵϲڿعɺϲʱ˾£
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4׹˾20071֧300ԪȡB˾10ĹɷݣB˾ӪûشӰ죨߲ڹϵB˾ɱϾʲʼֵΪ2000Ԫ
20081£׹˾1500Ԫļ۸һB˾60ĹɷݣB˾ɱϾʲĹʼֵΪ2500Ԫ
ϲڷͬһµĿعɺϲν˸úϲ׹˾йش£
20071Ͷʱ
裺ڹȨͶʡB˾ 300
д 300
20081Ͷ
裺ڹȨͶʡB˾ 1500
д 1500
18003001500
۹ΪҵϲĸֱطҲӦҵϲɱֱطòΪҵϲеծȯеծ֧ѡӶȣҲҵϲзȨ֤ȯѡӶȷá
ںϲͬЭжԿӰϲɱδԼģδܷܿҶԺϲɱӰܹɿģӦϲɱ
ͬһµҵϲǷͬһµҵϲγɵijڹȨͶʣʵ֧ļۿԼа浫δŵֽӦΪӦĿӦչӦϢ
2ҵϲγɵijڹȨͶʵijʼ
ҵϲγɵijڹȨͶ⣬ʽȡõijڹȨͶʣӦй涨ȷʼͶʳɱ
1ֽ֧ȡõijڹȨͶʣӦʵ֧ĹۿΪʼͶʳɱʼͶʳɱȡóڹȨͶֱصķá˰Ҫ֧ҵȡóڹȨͶʣʵ֧ļۿԼа浫δŵֽӦΪӦĿǣ
裺ڹȨͶ
д
2ԷȨ֤ȯȡõijڹȨͶʣӦշȨ֤ȯĹʼֵΪʼͶʳɱ
3ͶͶijڹȨͶʣӦͶʺͬЭԼļֵΪʼͶʳɱͬЭԼֵʵij⡣