ij˾2003й£ 
1˰Ϣǰ800Ԫ 
2˰˰40% 
3ܸծ2000ԪΪծȯƽϢΪ10% 
4ͨɵʽɱΪ15% 
5ͨɹ600000ɣÿֵ1Ԫȹɣ 
6ȨΪ11/6 
ù˾Ʒг൱ȶԤھȫڷŹٶƱ۸ڼֵȡ 
Ҫ 
1ù˾ÿ桢ÿɼ۸ 
2üȨƽʽɱ 
3ù˾400ԪĸծʹծܶΪ2400ԪԱм۸¹عƱعƱȡٶٴ뽫ʹծƽϢ12%ͨʽɱ15%ߵ16%˰Ϣǰֲ䡣ʸù˾ӦıʱṹʾԹƱ۸ߵб? 
4ù˾ʱṹıǰѻϢ 
ȷ𰸣 
1Ϣ˰ǰ800 
Ϣ2000×10%200 
˰ǰ600 
˰40%240 
˰360Ԫ 
ÿ=360/60=6Ԫ 
ڸù˾Ʒг൱ȶԤھȫڷŹԣÿ=ÿɹڹ̶Ʊ 
ÿɼ۸=ÿɼֵ=6/0.15=40Ԫ 
2Ȩ=ծ/Ȩ=ծ/Ȩ-1=2400Ԫ 
Ȩƽʽɱ=10%×2000/2400+2000×1-40%+15%×2400/2400+2000=10.9% 
3Ϣ˰ǰ800 
Ϣ2400×12%288 
˰ǰ512 
˰307.2Ԫ 
ع=4000000/40=100000ɣ 
·ɷ=600000-100000=500000ɣ 
µÿ=3072000/500000=6.14Ԫ 
µĹƱ۸=6.14/0.16=38.38Ԫ 
ˣù˾Ӧıʱṹ 
4ԭѻϢ=800/200=4 
ѻϢ800/2400×12%=2.78 
֪ʶ㣺