2008мƴڲ(4)

(2)ٶ20082009귢ߺծйص£
2008131գ߹̿㣬ܳɱΪ16473.39ԪϺ˾Թ̶ʲֱ߷۾ɣԤʹ10꣬ԤƾֵΪ473.39Ԫ 20081231գڹҶԸIJƷڰȫȼ˱׼ʹƷܵϴƣҵӪزӰ죬ù̶ʲֵּļ󡣾ƣջؽΪ14000Ԫ
200911գ߷ֵԭԤƵʹ޺ԤƵľֵ䡣
20096ĩйеĸñʴڣϺ˾״ѣ71գϺ˾øñʴߵֳծпǵߺԴãͬߵֳծ񣻵ҵĿǰʵ״ͬһȻͬʱ500Ԫڼ䲻ϢϺ˾ͬйĻʾʽ𣬱֤ծ鷽ʵʩ
20096ĩʱñʴ8000ԪϢѰ黹
200995գϺ˾Ϊάʽ𣬽Եͼתø̶ʹ˾ȡüۿ12710Ԫ920հйʲۿմСٶתе˰ѡ
9ĩծЭ涨Ϻ˾黹йеĴϢ
Ҫ
(1)ȷйصĽʱڼ䣬˵ɡ
2ȼΪӦʱϢ
3Ϻ˾2008ĩǷֵ׼ᣬӦļֵ׼Ľ
4200971ծʱϺ˾ծõĽծ
5Ϻ˾תø߷棬
𰸼
(1)ȷйصĽʱڼ䣬˵
ʱΪ200711գʱյΪ20071231գУ41ա630յڼӦͣʱ
ǣ200711ͬʱϢʱʲ֧ѾѾΪʹʲﵽԤʹ״̬ҪĹѾʼ20071231չ̶ʲﵽԤʹ״̬Ӧֹͣʱ41ա630ͣʱжϣж3£ϡ
2ΪӦʱϢ
ʱڼΪ200711ա1231գ41ա630ͣʱϢʱ
һȣ
Ϣ=8000×6%÷12×3120ԪʱڼרŽϢȫʱ
裺ڽ 120
д 120
ڶȣ
Ϣ=8000×6%÷12×3120ԪڶϢȫû
裺 120
д 120
ȣ
Ϣ=8000×6%÷12×3120ԪʱڼרŽϢȫʱ
裺ڽ 120
д 120
ļȣ
Ϣ=8000×6%÷12×3120ԪʱڼרŽϢȫʱ
裺ڽ 120
д 120
3Ϻ˾2008ĩǷֵ׼ᣬӦļֵ׼Ľ
ڹ̶ʲֵּļҪԿջؽвԣջؽСڹ̶ʲֵҪֵ׼
2007ĩߴﵽԤʹ״̬ù̶ʲ˼ֵΪ16474.39Ԫ2008۾ɶ=16473.39473.39/10=1600ԪֵǰߵĹ̶ʲֵΪ14873.3916473.391600Ԫ̶ʲջؽΪ14000ԪˣջؽСֵӦֵ׼
ۼֵ׼Ľ=14873.3914000=873.39Ԫ
裺ʲֵʧ 873.39
̶ʲֵ׼ 873.39
4200971ծʱϺ˾ծõĽծ
Ϻ˾Ӧ= 8000500=7500(Ԫ)
ծ=ʱծӦ=80007500=500Ԫ
裺ڽ 8000
ڽ 7500
Ӫҵ롪ծ 500
5Ϻ˾תø߷棬
ټתǰߵֵ
20091-9Ӧ۾ɶ=14000-473.39/9×9/12=1127.22Ԫ
2009930תǰ澻=ԭ16473.39ۼ۾2727.22(1600+1127.22)ֵ׼873.39=12872.78Ԫ
ת߷Ŀ=澻תüۿ=12872.7812710=162.78Ԫ
裺̶ʲ 12872.78
ۼ۾ 2727.22
̶ʲֵ׼ 873.39
̶ʲ 16473.39
裺д 12710
Ӫҵ֧ 162.78
̶ʲ 12872.78

6.˰רӦ˰˰ʲծ˰õļΪҪԽǶȣ˰ʸıʱָı䶯ҲҪص⡣
⡿ͨ﹤ó20071ʲծծ񷨺˰ãõ˰˰Ϊ33%ù˾2007ܶΪ6000Ԫ귢Ľ׻Уƹ涨˰涨ڲĿ£
120071231գͨ﹤ó˾Ӧ˿Ϊ5000ԪԸӦ˿500Ԫ׼˰涨ҵӦ˿ĩ5˻׼˰ǰ۳˰ǰ۳Ļ׼⣬Ӧտʵʧʱ˰ǰ۳
2ۺͬ涨ͨ﹤ó˾ŵ۵XƷṩ3ۺͨ﹤ó˾2007۵XƷԤۺڼ佫ķΪ400ԪѼ뵱档˰涨Ʒۺص֧ʵʷʱ˰ǰ۳ͨ﹤ó˾2007ûзۺ֧
3ͨ﹤ó˾20074000ԪȡһڻϢĹծͶʣΪͶʺ㣬ͶʵƱСͨ﹤ó˾ƱʼȷϢ룬ȷϹծϢ200ԪͶֵùծͶڳڼδֵ˰涨ծϢ˰
420071231գͨ﹤ó˾YƷΪ2600ԪгYƷ׼400Ԫ뵱档˰涨ʲڷʵʧʱ˰ǰ۳
520074£ͨ﹤ó˾ԹгΪԽʲ㣬ȡóɱΪ2000Ԫ20071231ոûĹʼֵΪ4100Ԫʼֵֵı䶯Ѽ뵱棬ڼδз䣬˰涨ʲڳڼ乫ʼֵ䶯Ӧ˰öʱһӦӦ˰öĽ
62007ͨ﹤ó˾Ͷijרз200771գרﵽʹ״̬㣬о200Ԫ600Ԫ»׼涨þʱٶδעúʦѵ˰ѣ˰涨ҵоӦ뷢ڵ档϶ԴרȨ6ֱ̯ٶڲֵ
7200765ͨ﹫˾Υ澭Ӫ̲Ŵ20Ԫķ71ս
ϣ
1ٶԤδڼͨ﹤ó˾õ˰˰ʲ仯
2ͨ﹤ó˾Ԥδڼܹ㹻Ӧ˰öԵֿۿɵֿʱԲ졣
Ҫ
1ȷͨ﹤ó˾׻ʲծ20071231յļ˰ͬʱȽֵ˰Ӧ˰ʱԲɵֿʱԲĽ
2ͨ﹤ó˾2007Ӧ˰öӦ˰˰˰á
3ͨ﹤ó˾2007ȷ˰õĻƷ¼еĽλԪʾ
𰸼

Ŀ	ھ			ĩھ
	ֵ	˰		ֵ	˰
Ӧ˿	0	0	0	4500	4975	475
ԤƸծ	0	0	0	400	0	400
Ʒ	0	0	0	2200	2600	400
Խʲ	0	0	0	4100	2000	2100
ʲ	0	0	0	550	0	550

	䶯
ɵֿʱԲ	475
ɵֿʱԲ	400
ɵֿʱԲ	400
Ӧ˰ʱԲ	2100
Ӧ˰ʱԲ	550