רҵ̹ʵ()(һʦ)36

̼ۿļ

  ̼ۿļ
ݡܽ£

ͬۿķʽ	̶֣۸ͬɵ۸ͬɱӳͬ
ͬۿԭ	1  ͬñ̵ļ۸񣬰ͬеļ۸ͬۿ 2  ֻͬڱ̵ļ۸񣬿ԲƼ۸ͬۿ 3  ͬûûڱ̵ļ۸ɳаʵı۸񣬾ʦȷϺִС
йعԤĹ涨	ʵйԤģ˫ӦרԼаԤ̿ʱ󣬰ԼʱͱοۻءԤʱӦԼĿǰ7졣˲ԼԤаԼԤʱ7򷢰˷ҪԤ֪ͨӦԼӦ֮а֧ӦĴϢеΥԼΡ
ԤϿĻؿ۹ʽ	۵=а̼ۿܶ-ԤϿ/Ҫռأ
̽ȿйع涨	̷а˫ӦպͬԼڻ߰̽ȷֽ׶νй̿㡣ȷϼ14ڣӦа֧̿ȿ˳Լ֧ʱ䲻֧̿ȿа˿򷢰˷Ҫ󸶿֪ͨ˽ӵа֪ͨԲܰҪ󸶿аЭǩڸЭ飬а֧ͬЭӦȷ֧ʱʹӼ15ӦĴϢ˲ͬԼ֧̿ȿ˫δڸЭ飬ʩ޷Уа˿ֹͣʩɷ˳еΥԼΡ
йع涨	ԭκι̵Ŀ㣬ڹȫ깤ύղձԺܽУ̿ĸӦͬعйطɡ桢ߡ͸涨߹ð㣬ϽùҺͼʽϽڽʱŲʽıȡ˽ʵǣԾĸ⣻ǿͬԣݺͬԼн㣻㣬ݳ֣ȫ
ֵʽ	Pֵͬۿ򹤳ʵʽ P0ͬۿйԤȿ A0B0C0ڼ۸ָ۸ ABC̽ڵļ۸ָ۸

1A424031
1.
ijʩλijԢ¥Ͷб꣬Ϊ4326Oбǩ˺ͬͬ330죬200591տЭͬ۸Ϊ316ԪרԼ۸ĵִͨйع涨۵ִС蹤̹嵥Ƽ۹淶嵥ĹԼΪ10%
20051031ճа˽йͳʱԭ嵥©1嵥Ŀ8%ĺ12%ĸ1򹤳ʦ˱棬ʦ118ȷ˸1118򹤳ʦ˱̼ۿı棬ʦ1125ȷ˳аıۿı档
2.
1ȷͬ۸ķʽúͬһࣿ
2úͬר涨ĵͬ۸ķʽǷǡΪʲô
31031շֵ嵥©1͹嵥2ڽм۸ʱʲôۣ
4аı̼ۿı͹ʦȷϹ̼ۿ棬ʱǷЧǷЧʲô
5ʦ׼̼ۿıЧ˺ʱ֧úͬۿ

1һݿɵ۸ͬͬ۵316ԪݶۣͬרĹ涨ͨе
2 ר涨ĵͬ۸ķʽǡģΪ漰ļԹ̼ۿȷĹ涨вȷĹҲڴȷˡ
31©ĵۣɳаʦ򷢰ˣȷϺʹã嵥8%һڹ涨ķ10%ڣʵͬ۸ʱʹԭ嵥ۺϵۣ嵥12%һڹ涨ķ10%ϣʵͬ۸ʱۺϵɳаʦ򷢰ˣȷϺʹá
4аı̼ۿı棬ڹʦȷϹ̱11죬ûг14Ĺ涨ЧʦȷϹ̼ۿ棬ڳаı̼ۿı8ûг14Ĺ涨Ч
5ʦ׼̼ۿıЧΪ׷Ӻͬۿ빤֧̿ͬ

1A424032
1.
ijҵаǩijװĿܰʩͬаΧ̺ˮ硢ͨ罨豸װ̣ܼͬΪ4800ԪΪ2꣬һ2600Ԫ2Ӧ2200Ԫаͬ涨
1ҵӦа֧ͬ25%ĹԤ
2ԤӦδʩҪϼֵ൱ڹԤʱۣÿԵֳ乤̿ķʽ½ջءҪϼ豸Ѱܼ۵62.5%ǣ
3޽Ϊаܼͬ۵5%˫Э̣ҵÿ³а̵Ĺ̿а5%ıڱ󣬱޽𼰱޽Ϣ۳ָúʣಿ˻а̣
4аÿʵɵĽڼƻɽ10%ϣ10%ʱҵɰ5%ı̿ڹ̿ʱ̿˻а̣
5Ʊɿ⣬ܼͬ۲
6ҵֱṩIJϺ豸ӦڷµĹ̿пۻá
ҵĹʦǩϵijаڵ2¼ƻʵɵĽԼҵֱṩIJϡ豸ֵ1A424032
̽ݱλԪ   1A424032

·	1~6	7	8	9	10	11	12
ƻɽ֧	1100	200	200	200	190	190	120
ʵɽ֧	1100	180	210	205	195	180	120
ҵֱ 豸ļֵ	90.56	35.5	24.4	10.5	21	10.5	5.5

2.
1ԤǶ٣
2ԤӼ·ݿʼۣ
31~6¹ʦӦǩ֤Ĺ̿Ƕ٣Ӧǩƾ֤Ƕ٣
4ʱʦӦǩƾ֤Ƕ٣

1ԤΪ220025%=550Ԫ
2Ԥ۵Ϊ2200-550/62.5%=2200-880=1320Ԫ
ʼ۹ԤʱΪ8·ݣΪ8·ۼʵɵĽΪ
1100+180+210=1500Ԫ>1320Ԫ
31~6·ݣ
1~6·Ӧǩ֤Ĺ̿Ϊ11001-5%=1045Ԫ
1~6·Ӧǩƾ֤Ϊ1045-90.56=954.44Ԫ
7·ݣ
7·ݽʵֵƻֵȽϣδﵽƻֵ200-180/200=10%
7·Ӧǩ֤Ĺ̿Ϊ180-1805%+5%=180-18=162Ԫ
7·Ӧǩƾ֤Ϊ162-35.5=126.5Ԫ
8·ݣ
8·Ӧǩ֤Ĺ̿Ϊ2101-5%=199.50Ԫ
8·Ӧ۹ԤΪ1500-132062.5%=112.5Ԫ
8·Ӧǩƾ֤Ϊ199.50-112.5-24.4=62.6Ԫ
9·ݣ
9·Ӧǩ֤Ĺ̿Ϊ2051-5%=194.75Ԫ
9·Ӧ۹ԤΪ20562.5%=128.125Ԫ
9·Ӧǩƾ֤Ϊ194.75-128.125-10.5=56.125Ԫ
10·ݣ
10·Ӧǩ֤Ĺ̿Ϊ1951-5%=185.25Ԫ
10·Ӧ۹ԤΪ19562.5%=121.875Ԫ
10·Ӧǩƾ֤Ϊ185.25-121.875-21=42.375Ԫ
11·ݣ
11·ݽʵֵƻֵȽϣδﵽƻֵ
190-180/190=5.26%<10%̿ۡ
11·Ӧǩ֤Ĺ̿Ϊ1801-5%=171Ԫ
11·Ӧ۹ԤΪ18062.5%=112.5Ԫ
11·Ӧǩƾ֤Ϊ171-112.5-10.5=48Ԫ
12·ݣ
12·Ӧǩ֤Ĺ̿Ϊ1201-5%=114Ԫ
12·Ӧ۹ԤΪ12062.5%=75Ԫ
12·Ӧǩƾ֤Ϊ114-75-5.5=33.5Ԫ
4ʱʦӦǩƾ֤Ϊ1805%=9Ԫ

1A424033
1.
ijа̳аijʹĿʩҵǩʩͬҪ󣺹̺ͬ2000Ԫ̼ۿõֵʽ㣻ù̵˹ѿɵռ̼ۿ35%Ϸֿɵ1ռ20%2ռ15%3ռ15%۸ָ1A424033
۸ָ1A424033

	ڴ	ڼ۸ָ		ڼ۸ָ
˹	A0	124	A	133
1	B0	125	B	128
2	C0	126	C	146
3	D0	118	D	136

2.
1ͨ̿ǰʲôԭʲô
2ù̵Ŀձ630ձϿɣͬʾıҪ󣬷Ӧںʱ֮ǰ㣿
3緢˰ڲ㣬˴ӺʱӦ֧Ƿ̿Ϣ㣬а˺ʱ֮ǰ̽ˣ
4õֵʽн㣬ù̵֮ʵʽۡ

1̿ǰdzа̰պͬ涨ȫаḶ́ϺͬҪ󣬾ϸ
ԭǣ깤պ㣻㣻ʵǽ㣻ݺͬ㣻Ҫ֡
2ù̵Ŀձ630ձϿɣʩͬʾıҪ󣬷Ӧ56Ժ󣬼825֮ǰ㡣56ǣύ28죬28졣
3緢˲ڽ㣬826𣬰аͬд֧Ƿ̿Ϣ㣬аӦ14ڼ98ǰ̽ˡ
4õֵʽн㣬£
p=P0a0+a1A/A0+a2B/B0+a3C/C0+a4D/D0
 =20000.15+0.35A/A0+0.20B/B0+0.15C/C0+0.15D/D0
 =2000(0.15+0.35133/124+0.20128/125+0.15146/126+0.15136/118)
 =2000(0.15+0.375+0.205+0.174+0.173)=20001.077=2154Ԫ
ֵΪ2154Ԫ154Ԫ

  ɱƷӦ
ݡ˴֪ʶӦصյĿ㣬ܽ£

ɱƷ	̷ֵ	üǻۺͨ֯ĻضԲƷйܷʹ֮Խϵ͵ܳɱɿʵֲƷҪĹܣӶ߲Ʒֵһ׿ѧļ÷
		̵ֵĹʽV=F/C߼ֵ;5 1  ߣɱ䣻 2  ܲ䣬ɱͣ 3  ߣɱͣ 4  ͸ܣȽͳɱ 5  ܴ ɱߡѰҽͳɱ;ʱӦѡֵϵ͡ͳɱDZĹΪ̵ֵĶ
	ֵ	ֵͨĿĿʵʩĿĿ֮IJ죬ӶжĿʵʩķáȼЧһֵַҪֵзǷֱɹԤBCWPƻɹԤãBCWSɹʵʷãACWP
		ƫ=깤Ԥ-깤ʵʷ ۣƫΪֵʱʾĿн֧ƫΪֵʱʾĿгԤ
		ƫ=깤Ԥ-ƻԤ ۣƫΪֵʱʾǰƫΪֵʱʾĿͺ
		üЧָ=깤Ԥ/깤ʵʷ üЧָ1ʱʾĿн֧üЧָС1ʱʾĿгԤ
		ȼЧָ=깤Ԥ/깤ʵʷ ȼЧָ1ʱʾĿǰȼЧָС1ʱʾĿͺ

1A421033
1.

ͼ1A421033-1ijĿĸֽʩƻУABD֧ģ̣CEGǸֽ̣FHIǽ̡֮dzʱ䣨ܣ֮Ԥã˱1A421033Сƻ12ܡ̽е9ʱD2ܣE1ܣFѾɣHδʼ
           ƻĹʱԤ      1A421033

	A	B	C	D	E	F	G	H	I	ϼ
ʱ䣨ܣ	3	3	2	3	2	1	2	1	1
ۣԪ	12	10	25	12	22	9	24	8	9	131

2.
1Ʊʵʽǰߡ
29ܽʱۼ۶٣ֵƫǶ٣
3ƻУԷʵʽԼƻڲʲôӰ죿
4»Ƶ9깤ʱƻ

1Ƶ9ܵʵʽǰ
ݵ9ܵĽȼƵʵʽǰ߼ͼ1A421033-2ֶԻ˵£
 ΪʵʽǰߣȽͼ1A421033-1㵽ʱϣȷ9Ϊ㣻Dֻ2ܣڸüϣ3ܣ2/38ĩ㣻E2ܣ1ܣ1/2㣻FѾɣHδʼH㣻϶°Ѽʹγͼ1A421033-2ʵʽǰߡ

 
2ݵ9ܼͱ1A421033֣ɹԤǣ
A+B+2/3D+1/2E+C+F=12+10+2/312+1/222+25+9=75Ԫ
9ӦɵԤۿɴͼ1A421033-2зӦABDECFH,ʣ
A+B+D+E+C+F+H=12+10+12+22+25+9+8=98Ԫ
ݾֵ㹫ʽƫΪSV=BCWP-BCWS=75-98=-23Ԫ23Ԫ
ȼЧָΪSPI=BCWP/BCWS=75/98=0.765=76.5%,ɼƻ76.5%
3ͼ1A421033-2пԿDEδɼƻDһܣһڹؼ·ϣʽʹĿӳһܡEڹؼ·ϣ˶ܣùһʱҲᵼ¹һܡHһܣжʱԹûӰ졣DEƽйܵʱһܡ

 4ػĵ9ĩյʱƻͼ1A421041-3ƻȣһܣHʱ2ܼٵ1ܡ

2006⡿

ijĿѶȽϴ󣬼ϸ,йͶܲ׼б귽ʽбꡣҵ2001120ҪABCҳа̷Ͷ飬ABCҳа̾бļҪύͶļȷBаб꣬2001430Bа̷б֪ͨ顣֮ڹڽҵͷָBа׼ǩ̳аͬBа̰ҵҪʩƽһϵ׼ҵٳٲͬǩ̳аͬ200161գҵ
溯Bа̣˫δǩͬȷ˳еĿʩBаܾ̾ҵľ󾭹˫Э̣2001930ʽǩ˹̳аܼͬͬΪ6240Ԫ12£20021030գаͬ涨
(1)ԤΪܼͬ۵25%
2ԤδʩҪϼֵ൱ڹԤʱۣÿԵֳ乤̿ķʽ½ջءҪϼذ60%
3)Ʊɿ⣬ܼͬ۲
4Ϻ豸Bа̸ɹ
5̱޽Ϊܼͬ۵5ڹ̽ʱһο̱Ϊʹ£̷ͱޡ
ҵʦǩϵBаʵɵĽ1һ12£±

ʩ·	1---7	8	9	10	11	12
ʵɽ	3000	420	510	770	750	790
ʵɽۼ	3000	3420	3930	4700	5450	6240

   ̰ͬԼڿղʹáʹ£2006330գʹõλֲ©ˮҪάޣBаΪʱ̿սʹѳ3ܾ꣬˷ޡҵרҵʩλΪ5Ԫ
⣺
1ָСͶЩļҪԼ롢ҪԼͳŵ
2ҵٳٲBаǩͬǷϡбͶ귨Ĺ涨˵ɡ
3ҵδǩͬΪȷ˳еĿʩʱBа̿ɲȡЩϷȨĴʩ
4ԤǶԪԤӦĸ¿ʼۣl~7·ݺϼԼ8910£ҵʦӦǩĹ̿ǶԪг̣
5BаǷӦԸ©ˮеΣ˵ɡ©ˮ        Ӧ˭е
𰸣
1ҪԼ룺ҵͶ飬ҪԼͶļŵб֪ͨ顣
2Ϲ涨Ͷ귨ǩͬӦб֪ͨ鷢30ڡ
3˴ӵӦ7ڰͼֽʵȷϹ˴յ깤7δмӵ8𣬳а˱пеĹΪȷϡ
4ԤΪ624025%=1560Ԫ
۵=6240-1560/60%=3640Ԫӵ9ʼ
1¡7·ݣ3000Ԫ
8£420Ԫ
9£510-3930-364060%=336Ԫ
10£770-77060%=308Ԫ
5аӦе©ˮΣΪδڣ5ꡣаɳа˳е

2004⡿
ϡ
ijijĿչ10ܺ󣬶ǰ9ܵĹͳƼ飬йͳ±
  ǰ9ܳɱͳ

	ƻԤɱBCWSԪ	ɹ%	ʵʷɱACWPԪ	ɹԤɱBCWPԪ
A	420000	100	425200
B	308000	80	246800
C	230880	100	254034
D	280000	100	280000
9ĩϼ	1238880		1206034

⡿
1ǰ9ÿBCWP
29ĩķƫCVƫSV˵
39ĩķüЧָCPIȼЧָSPI˵
𰸣1ABCDBCWP
ABCWP=420000100%=420000Ԫ
BBCWP=30800080%=246400Ԫ
CBCWP=230880100%=230880Ԫ
DBCWP=280000100%=280000Ԫ
9ĩϼBCWP=420000+246400+230880+280000=1177280Ԫ
29ĩƫ 
CV=BCWP-ACWP=1177280-1206034=-28754Ԫ<0ʾĿʵʷóԤã˵ʵʷó֧
9ĩƫ
SV=BCWP-BCWS=1177280-1238880=-61600Ԫ<0ʾĿʵʽڼƻȣ˵ʵʽ
39ĩüЧָCPI
CPI=BCWP/ACWP=1177280/1206034=0976<1ʾĿʵʷóԤã˵깤Ԥʵʷõ976%
9ĩȼЧָSPI
SPI=BCWP/BCWS=1177280/1238880=0950<1ʾĿʵʽȱȼƻϺ˵깤ԤǼƻõ95%

Ͱ
ijа2003аijʹĿʩҵǩijаͬIJУ
ٹ̺ͬ2000Ԫ̼ۿõֵʽ㡣ù̵˹ռ̼ۿ35%Ϸռ50%ֵռ15%ĵֵʽΪ
PP00.15+0.35A/A0+0.23B/B0+0.12C/C0+0.08D/D0+0.07E/E0
ڿǰҵа֧ͬ20%ĹԤ̽ȿﵽͬ۵60%ʱʼӳֵĹ̽а60%ֿ۹Ԥǰȫ塣
۹̽ȿ½㣬ÿԤ֧¹̿
ҵԵһ𣬴ӳа˹̼ۿа5%ı޽𡣹̱Ϊһꡣ
úͬԭʼΪ200331ա·ݵĹʡϼ۸ָ2528
ʡϼ۸ָ2528

	A0	B0	C0	D0	E0
3ָ	100	153.4	154.4	160.3	144.4
	A	B	C	D	E
5ָ	110	156.2	154.4	162.2	160.2
6ָ	108	158.2	156.2	162.2	162.2
7ָ	108	158.4	158.4	162.2	164.2
8ָ	110	160.2	158.4	164.2	162.4
9ָ	110	160.2	160.2	164.2	162.8

δֵǰɵĹΪ
5·ɹ200ԪҵծȨ˹ϲֲϷΪ5Ԫ
6·ɹ300Ԫ
7·ɹ400ԪҵƱ¹ֲ̾ɲϷʧ1500Ԫ˹ʧ1000Ԫʩ˹ϵȷúϼ1.5Ԫ
8·ɹ600Ԫʩвõģʽ붨ͬģӷ3000Ԫ
9·ɹ500Ԫ׼Ĺ1Ԫ
⣺
1.ԤǶ٣
2.ȷÿҵӦ֧Ĺ̿
3.ڿʹ·©ˮҵӦδ£
𰸣
1.ԤΪ200020%400Ԫ
2.Ԥ۵Ϊ2000601200Ԫ
ÿҵӦ֧Ĺֱ̿Ϊ
5·ݣ2000.15+0.35110/100+0.23156.2/153.4+0.12154.4/154.4+0.08162.2/160.3+0.07160.2/144.41-5%-5-20050%94.08Ԫ
6·ݣ3000.15+0.35108/100+0.23158.2/153.4+0.12156.2/154.4+0.08162.2/160.3+0.07162.2/144.41-5%-30050%148.16Ԫ
7·ݣ4000.15+0.35108/100+0.23158.4/153.4+0.12158.4/154.4+0.08162.2/160.3+0.07164.2/144.4+0.15+0.1+1.5ݡ1-5%-40050%200.34Ԫ
8·ݣ6000.15+0.35110/100+0.23160.2/153.4+0.12160.2/154.4+0.08164.2/160.3+0.07162.4/144.4(1-5%)-60050%-30060%=123.62Ԫ
9·ݣ5000.15+0.35110/100+0.23160.23/153.4+0.12160.2/154.4+0.08164.2/160.3+0.07162.8/144.4+1ݡ1-5%-50050%-400-30060%34.74Ԫ
3.ڿʹ÷©ˮڱڣҵӦ֪ͨԭа̽άޣôӱ޽֧ԭа̲ԼʱάޣҵҲί˽ôӱ޽֧