鍚嶈瘝瑙ｉ噴
1.
鍐嶄繚闄?/p>
锛氫篃绉板垎淇濓紝鏄繚闄╀汉灏嗗叾鎵�鎵夸繚鐨勯闄╄矗浠诲悜鍏朵粬鐨勪繚闄╀汉杩涜淇?/p>
闄╃殑琛屼负锛屽嵆涓衡�滀繚闄╃殑淇濋櫓鈥?/p>
銆?/p>
2.
閲嶅淇濋櫓
锛氳淇濋櫓浜哄皢鍚屼竴淇濋櫓鏍囩殑銆佸悓涓�淇濋櫓鍒╃泭銆佸悓涓�淇濋櫓浜嬫晠锛屽湪鍚?/p>
涓�鏃堕棿鍐咃紝鍚戜袱涓垨涓や釜浠ヤ笂淇濋櫓浜烘姇淇濆悓涓�椋庨櫓锛屼笖鍏朵繚闄╅噾棰濈殑鎬诲拰瓒?/p>
杩囦繚闄╂爣鐨勭殑淇濋櫓浠峰�硷紝灏辨瀯鎴愪簡閲嶅淇濋櫓銆?/p>
3.
閲嶅淇濋櫓鐨勫垎鎽婂師鍒?/p>
锛氭槸鍦ㄨ淇濋櫓浜洪噸澶嶄繚闄╃殑鎯呭喌涓嬩骇鐢熺殑琛ュ伩鍘熷垯鐨勪竴
涓淳鐢熷師鍒欍�傚湪閲嶅淇濋櫓鐨勬儏鍐典笅锛屼繚闄╀簨鏁呭彂鐢熸椂锛岃淇濋櫓浜烘墍鑳藉緱鍒扮殑
璧斿伩閲戠敱鍚勪繚闄╀汉閲囩敤閫傚綋鐨勬柟娉曡繘琛屽垎鎽婏紝浠庤�屼娇鍏舵墍寰楀埌鐨勬�昏禂鍋块噾棰?/p>
涓嶈秴杩囧疄闄呮崯澶遍銆傝繖鏍凤紝浣胯淇濋櫓浜烘棦鑳藉緱鍒板厖鍒嗚ˉ鍋匡紝鍙堜笉浼氬緱鍒拌秴杩?/p>
鍏舵崯澶辩殑棰濆鍒╃泭銆?/p>
4.
閲嶅淇濋櫓鍒嗘憡鏂规硶
锛氭瘮渚嬭矗浠诲埗銆侀檺棰濊矗浠诲埗銆侀『搴忚矗浠诲埗銆?/p>
P92
5.
(
鐧惧害鐧剧
)
绗竴鍗遍櫓璧斿伩鏂瑰紡
锛氬嵆鍦ㄥ彂鐢熶繚闄╄矗浠昏寖鍥村唴鐨勬崯澶辨椂锛屼笉璁烘槸
鍚﹁冻棰濅繚闄╋紝淇濋櫓浜烘寜瀹為檯鎹熷け璧斿伩锛岃�屼笉鏄寜璐ｄ换姣斾緥鍒嗘憡鎹熷け锛屼絾鏈�楂?/p>
璧斿伩閲戦涓嶅緱瓒呰繃淇濋櫓閲戦銆?/p>
6.
浠ｄ綅鍘熷垯
锛氭槸淇濋櫓浜轰緷鐓ф硶寰嬫垨淇濋櫓鍚堝悓绾﹀畾锛屽琚繚闄╀汉鍥犱繚闄╀簨鏁呭彂鐢?/p>
鎵�閬彈鐨勬崯澶辫繘琛岃禂鍋垮悗锛屼緷娉曞彇寰楀悜瀵规鎹熷け璐熸湁璐ｄ换鐨勭涓夎�呰繘琛屾眰鍋?/p>
鐨勬潈鍒╂垨鍙栧緱琚繚闄╀汉瀵瑰彈鎹熺殑淇濋櫓鏍囩殑鐨勬墍鏈夋潈銆?/p>
P87
7.
淇濋櫓鍒╃泭锛?/p>
淇濋櫓鍒╃泭鏄寚鎶曚繚浜哄鎶曚繚鏍囩殑鎵�鍏锋湁鐨勬硶寰嬩笂鎵胯鐨勫埄鐩娿�傚畠
浣撶幇浜嗘姇淇濅汉鎴栬淇濋櫓浜哄淇濋櫓鏍囩殑涔嬮棿瀛樺湪鐨勫埄瀹冲叧绯汇�?/p>
P66
8.
椋庨櫓绠＄悊
:
涓�涓粍缁囨垨鑰呬釜浜虹敤浠ラ檷浣庨闄╃殑娑堟瀬缁撴灉鐨勫喅绛栬繃绋嬶紝鍗抽�氳繃
椋庨櫓璇嗗埆銆侀闄╄瘎浼般�侀闄╄瘎浠凤紝骞跺湪姝ゅ熀纭�涓婁紭鍖栫粍鍚堝悇绉嶉闄╃鐞嗘妧鏈?/p>
,
瀵归闄╁疄鏂芥湁鏁堟帶鍒剁洅濡ュ杽澶勭悊椋庨櫓鎵�鑷存崯澶辩殑鍚庢灉锛屼粠鑰屼互鏈�灏忕殑鎴愭湰鑾?/p>
寰楁渶澶х殑瀹夊叏淇濋殰鈭?/p>
9.
杩戝洜鍘熷垯
锛氭槸鍒ゆ槑淇濋櫓浜嬫晠涓庝繚闄╂爣鐨勬崯澶变箣闂寸殑鍥犳灉鍏崇郴锛屼互纭畾淇濋櫓璐?/p>
浠荤殑涓�椤逛粖鏈師鍒?/p>
10.
淇濋櫓閲戦
锛氫繚闄╀汉鎵挎媴璧斿伩鎴栬�呯粰浠樹繚闄╅噾璐ｄ换鐨勬渶楂橀檺棰?/p>
11.
闈炴瘮渚嬪啀淇濋櫓
锛氬張绉拌秴杩囨崯澶卞啀淇濋櫓锛屾槸涓�璧旀鎴栨崯澶辩‘瀹氬啀淇濋櫓鍙屾柟褰撲簨
浜虹殑璐ｄ换鐨勫啀淇濋櫓鏂瑰紡锛屽嵆浠ヨ禂娆句负鍩虹瑙勫畾涓�涓垎鍑哄叕鍙歌嚜宸辫礋鎷呯殑璧旀
棰濆害锛屽瓒呰繃杩欎竴棰濆害鐨勮禂娆剧敱鍒嗗叕鍙告壙鎷呰禂鍋胯矗浠汇�?/p>
P305
绠�绛旈
1.
鏌愯溅涓昏喘涔颁竴杈嗚繘鍙ｅ皬杞胯溅瀹跺涵鑷敤锛屽叾璐疆浠蜂负
24
涓囧厓锛屽亣瀹氬熀纭�淇濊垂
涓?/p>
600
鍏冿紝璐圭巼涓?/p>
1.2%
锛屽鏋滀笉鑰冭檻鍏朵粬鍥犵礌锛岃鍒楀嚭璁＄畻鍏紡骞惰绠楄
杞︾殑淇濋櫓璐广�?/p>
绛旓細淇濋櫓璐?/p>
=600+240000x1.2%=3480
鍏?/p>
2.
涓浗淇濈洃浼氭槸鎴戝浗鍟嗕笟淇濋櫓鐨勪富绠￠儴闂紝绠�绛斾繚闄╃洃绠＄殑姒傚康鍜屾柟寮?/p>
绛旓細鈭氫繚闄╃洃绠℃槸鎸囦竴涓浗瀹舵斂搴滅殑淇濋櫓鐩戠潱绠＄悊閮ㄩ棬涓轰簡缁存姢淇濋櫓甯傚満绉?
搴忥紝
淇濇姢琚繚闄╀汉鍙婄ぞ浼氬叕浼楃殑鍒╃泭锛?/p>
渚濇硶瀵规湰鍥戒繚闄╀笟鐨勭洃鐫ｅ拰绠＄悊銆?/p>