ʮ塢˰۳գ
1˰۳ԭҹҵԾڡ˰,ͿֶܳͬһҶ˰˰۳DZʼͬһظ˰һҪʩܱ֤ͬһֻһ˰Ϊظ˰ҹͨõǵⷨ
ҹ˰ʵ۳˰Դйãھѽɵ˰˰ڻ˰ʱӦ˰п۳Dzó侳й˰33%涨Ӧ˰IJֲܿ۳IJ־ʵ۳֡
Ͷü˰Ĵ취
١˰й˫˰ЭĹңڹ˰涨涨õ˰˰˰ṩй֤˰˺ͬѾ˰е⡣
Eg.ձȡ10˰ǰձѽ2˰1ļ⡣ձֻ1
ձйǵԼͬձ2й1033%3.3ֻ1.3(3.32)
ǷǵԼҪ2.3(3.31)
ڡ۳ļ
۳ڡܶ*33Ӧ˰á¾ڡܶ
Ҫ㣺
A۳ֶ밴˰33㣻
B۳ֶýʹã
Cڼʱֹע⣺ָֹֻӸùüȫľڵΪ㣬ȫľüȫľ㡣
DӦעԭΪ˰ǰ
˰Դھھʵʽɵ˰۳ģ䳬ֲڱȵӦ˰п۳ҲΪ֧Ժ˰۳ۣó5ꡣ
2Ӫҵȡ˰Ĵ
١Ͷʷҵ˰˰ʵӪҵ˻Ѿɵ˰Ͷʷҵ˰˰ʸӪҵͶʷֻص˰Ӧԭܶ㲹˰
ԭӦ˰öӪҵֻ£1Ӫҵ˰˰ʣ
ע⣺Ӫҵ˰ָʵʵ˰ʡ籾15%ŻݺΪ7.5%ôʱ7.5%ԭ
˰Ӧ˰öͶҵ˰ʡӪҵ˰˰ʣ
ע⣺ʽ˰Ϊҵõ˰15%ΪŻݵIJͬѽ˰
ڡڵ˰ʲʱӦ˰
ۡڵص˰ʲڹŻݣ綨ڼڵĵ˰ʣչ˰18%27%¼ҵ15%ضĿŻݣڵأȡõòò˰˰ԭò˰
ʮ˰˰걨
1һԹ涨
١˰ָһһʮʮһգӪڲһʵʾӪΪһ˰ȡ˰˷ģڼΪһ˰ȡ
ڡҵ˰㣬»߷ּԤɡ·ݻ˺15Ԥɣ˺4ڻ(5£3)ٲ
ۡ˰Ԥ˰ʱӦ˰ʵԤɡʵԤѵģһӦ˰ö1/121/4߾˰ϿɵԤ˰Ԥɷһȷı䡣
ܡ˰Ӧ·ݻ˺15ڣڵ˰رͻƱԤ˰걨˺45գڵ˰رͻƾ㱨˰걨(ѡ)
2˰ص㣺
ڵ˰ؽɣڵָʵʾӪأ
١ʵ粿234ҳһ£ӡˡ
ڡҵŷֱԺҵԱҵΪ˰ˣ͵ؽ˰
ۡڡλԶҵΪ˰ˡ
ܡӪҵӪãһȾ͵ؽ˰Ȼٽз䡣
4ܽҵ˰ĹϸҪ
١Ҫͳһ㡢ּ͵Ԥɡ
ڡԱҵԤ˰ΪӦ˰ö60Ϻֶ15Ԥɡ
ۡݲʵСͳһ㡢ּ͵Ԥɡ㡱취ҵҵ261ҳ5ϸ3飬ԺͲٹˡ
ʮߡ걨
ֱ۵ģԼһյġ