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42⌕LMᑖsᢥu3vwḄᨵᐵ.x()Bᑡᢣ᪗y: 1>ᓫ14ᡂ { 2>o|ᡂ 3>├rᡂ #4⃩<ᑭ> ᡂ wBᓫ14ᡂ =10+5+7=22ீᐗ[o|ᡂ =1000+4000+4X600=7400#ᐗு├rᡂ =22X600=13200 ᐗு⃩<ᑭ>=40x600-132004X600-5000=3400ீᐗு}ᐰᡂ wBᓫ14ᡂ =10+5+7+4=26 ᐗுo|ᡂ =4X600+1000=3400ீᐗு├rᡂ =26x600=15600 ᐗு⃩<ᑭ>=40>460-15600-3400=5000ீᐗு8.-\<012314519996├71000J5ᓫ20ᐗ5ᓫᡂ 14ᐗ5ᐸᓫ ᡂ 10ᐗ7ᜧ⃩5\<ᵨ2ᵨᜓ5671600ᐗ5Ꮇ%20006ᓫᓫ ᡂ ⌕LM 1()20006@\<ḄP 2?⌕ᑭ>2Ḅ᪗520006├J14<3>?601400J145@14ḄᐰX▭¡ᓫVWX▭=2070=10 ᐗு$%ᡂ 9= 14-10>X1000+1600=5600 ᐗுP ├=5600/10=560ᑭ>᪗= 20x1000-560-10X1000X2=8800 ᐗு᪗├= 5600+8800/10=1440JᐰX▭=1400-560440 Jு9.-./0123145ᨵᐵ_ᧇBMᐰ6$%ᡂ 9710500ᐗ5 ᡂ ᳛770%,14├ᓫ750ᐗ⌕LM()@./ḄP ¢£⚜(├71000JḄᑭ>VWX▭=50x<1-70%=15ீᐗுP =10500/15=700JP 9=10500/ 1-70%=35000 ᐗ⚜(ᑭ>=50x1000X<1-70%>-10500=4500ீᐗ[10.-./1ᵬ145ᓫ7300ᐗ5ᓫ ᡂ 7180ᐗ5ᨴ$%ᡂ 9750000ᐗ5 6Ḅ├710000J⌕Lz<1>() 6ḄP P 9<2>./?ᑭ>900000ᐗ5├├976$%ᡂ =12X50000=600000 ᐗுᓫVWX▭=300780=120 ᐗுP =600000/120=5000JP 9=600000/40%=1500000ᐗ 6Ḅᑭ>=120X10000-600000=600000ீᐗு13.-ᔆ-ᨴ§Ḅᦈ¨⊤BMீᓫMᐗு├ᦈᐭ500000├ᡂ M ᡂ 350000$%ᡂ 250000ª«ᜫ#100000ᨵḄ ᡂ ᙠ├ᦈᐭᡠᓰḄ°±⌕LM 1>²$%ᡂ 100000ᐗ5ᑣP ├9 2>$%ᡂ ´5?ᑭ>50000ᐗ5├97 ᡂ ᳛=350000/500000=70%VWX▭᳛=1-70%=30%P 9= 250000+100000/30%=1166666.67 ᐗ[├9= 250000+100000+50000/30%=1333333.33#ᐗ[
4314.-\< 61AஹBu314,ᐰᨴ$%ᡂ 772000ᐗ5ᨵᐵ_ᧇBM14ḄᓫA145ᐗ5B142.5ᐗ514VWX▭᳛7A1440%,B1430%,14├7A14300000J5B14400000J?B26¶ᨴ·¸9700ᐗ5¹14Ḅᨴ├Aᑮ400000J,B»ᑮ320000J5¼½2¾¿ᔲᔠ)⌕LM<1>()P 9<2>¼½2¾¿ᔲᔠ)├ᦈᐭMA=5X300000=1500000(ᐗுB=2.5X400000=1000000(ᐗ)ᔠ(=2500000(ᐗ)├°±MA=1500000/2500000=60%B=1000000/25000000=40%ÃᔠVWX▭᳛=40%X60%+30%X40%=36%P 9=7200X12/36%=240000ᐗA=5X400000=2000000(ᐗ)B=2.5X320000=800000(ᐗ)ᔠ(=2800000(ᐗ)├°±MA=2000000/2800000=71%6=800000/2800000=29%ÃᔠVWX▭᳛=40%X71%+30%X29%=37.1%Äᨵᑭ>=2500000X36%-12X72000=36000(ᐗ)⚜(ᑭ>=2800000X37.1%-72000x12-9700X12=58400(ᐗுÅ7ÆÇÈÄᑭÉ5ᡠÊvwᑜ)15.-\<1⃩14ᵬ5ᐸᓫ748ᐗ5 6├ᦈᐭ733600ᐗ5 ᡂ 28000ᐗ5ªË«2400ᐗ⌕LM<1>7ÈÌËᵬ14Ḅ├J{(2)?$%ᡂ 4000ᐗ5ᨵÍᑭ>4000ᐗ5ᐸHÅÎ5├(1>├=33600/48=700(J)$%ᡂ =33600-28000+2400=8000(ᐗுᓫ ᡂ =28000/700=40UUP ᨬ=8000/(48-40)=1000(J)├71000-700400(Jு(2)᪗├=(8000+4000+4000)/(48-40)=2000(Jு(1)ÏoVWX▭=1000X(200-90>=110000(ᐗ)16.-\<123ᵬ145Ð6Ḅ1├71000J5200ᐗ/J5ᓫ ᡂ 90ᐗ/J5:ᑭ55000ᐗ⌕L=(1)()⃩ᩨᩚÔᦪ(2>6(ᑜ├5%,⚜OḄᑭÉo<3>?6᪗ᑭ>766000ᐗ5()¡ÖᑮḄ├(1)ÏoVWX▭=1000X(200-90)=110000ᐗ⃩ᩨᩚÔᦪ=110000/55000=2(2)⚜(ᑭ>=55000X(1+2'X5%>=60500(ᐗ)ᑭ> ᳛=(66000-55000)/55000=20%├ ᳛=20%/2=10%├=1000X(1+10%)=1100ீJ)17.-./20046▭├-142000J5ᓫ7300ᐗ/J5ᓫ ᡂ 7140ᐗ/J5⃩<ᑭ>7200000ᐗ⌕LM(1>()@./Ḅ⃩ᩨᩚÔᦪ(2)?20056├6%,×⚜O20056Ḅ⃩<ᑭ>(3ு²20056Ḅ᪗ᑭ>7230000ᐗ5()├VWX▭=2000X(300-140ு=320000ᐗ⃩ᩨᩚÔᦪ=320000/200000=1.6⃩<ᑭ>=200000X(1+6%X1..6)=219200(ᐗ)
44ᑭ> ᳛= 219200-200000/200000X100%=9.6%├ ᳛=9.6%/1.6=6%├=2000X 1+6%=2120 J[18.ØÙ-\<ᨵ2ÚÛᜓ5ᵨᩭÝÞ23ß145ᨵA,Bu343à⌱âA,Bu314Ḅᓫᑖs7100ᐗ/J120ᐗ/J5ᓫ ᡂ ᑖs760ᐗ/J40ᐗ/J5ᓫ14ãὑ%9ᑖs72å/J8å/J5ç◤ãὑᵬᩞᧇ5A,B14Ḅᩞᧇãὑ%9ᑖs75ᓟê/J20ᓟê/JᎷ%ᵬᩞᧇḄà¡ᡂë⚪ì⌕LMíîÝÞï314Ḅðñ£¼.ᳮᵫA14ḄᓫVWX▭=100-60=40u3B14ḄᓫVWX▭=120-40=8000A14ᓫḄVWX▭=40/2=20ᐗB14ᓫḄVWX▭=80/8=10 ᐗ[A14ᓫᩞᧇḄVWX▭=40/5=8ᐗ/JுB14ᓫᩞᧇḄVWX▭=80/20=4ᐗ/JுÅ7A14ḄVWX▭ᜧ"B145ᡠÊ¡ÝÞA1419.-\<¶611000Jᵬ145ᐸᓫ}ᐰᡂ 718ᐗ5#ᐸᓫ$%ឋᑴ⌼iᵨ72ᐗு5bcîḄó720ᐗ\<ôØᐹᜓö80%Ḅᵬ÷ᡂ4øf7ù14Ḅú5û¶øf2Jᵬ÷ᡂ4◤⌕ü5ᐗ ឋfᡂ ù14Ḅᓫ730ᐗ5Ꮇ%ù14Ḅý4᳛71%0⌕LM 1²øfúþwÿ ᔲḄ 2ᵨᩭ⚜ ▭4000ᐗᔲḄ 1ு"#$Ḅ#%=1000X80%X 1-1%>=792 &'ᓫ)*+,#ᡂ.=18-2=16 ᐗுᵬ0ᐵᦈᐭ41000X80%X20=16000 ᐗு"0ᐵᦈᐭ=792X30=23760ீᐗு6%ᦈᐭ=2376076000=7760 ᐗுᵬ#$Ḅ0ᐵᡂ.=0"#$Ḅ0ᐵᡂ.5X800=4000 ᐗு6%ᡂ.=4000ீᐗ'6%78=7760-4000=3760 ᐗு9:6%78ᜧ<ᡠ>?@ᵬAᡂ$:"#$ 2>ḄBCᡂ.=4000 ᐗு6%78=3760-4000=-240 ᐗ'9:6%78D<,ᡠ>?FGHᵬAᡂ$21.IJKLM$NO⃩ᐸRᨵTN*+ᡂ.᳛:80%Ḅ#$<2004VW7X10000ᐗᐸZᐰ├Hᡂ.:110000ᐗᎷ^2005V_`├Hஹᡂ.bcᙳe*⌕gh 1>Ꮇ^ijW7#$ᨵᐵḄ,#klm ,2005Vᔲno,#jW7#$<2ுᎷ^iW7#$,#ᨵᐵḄ,#pqᵨᩭrttuᦈᐭ:25000ᐗvJwᐹᜓz#T{jW7#$Ḅ|klm 2005Vᔲ?}z#j#$ 1jW7#$Ḅ├Hᦈᐭ=11000040000400000 ᐗ'jW7#$Ḅ*+ᡂ.=100000X80%=80000 ᐗ'jW7#$Ḅ ▭=100000-80000=20000 ᐗ'9:W7#$Ḅ ▭ᜧ<ᡠ>jW7#$?jno,# 2ுBCᡂ.=25000 ᐗ'9:jW7#$Ḅ ▭~jW7ᡂ$e?no,#22.IJ,#TN#$Jᨬᜧ,#:1200&Vwᢥ100ᐗ/&ḄG1000&j#$Ḅᓫ)Zᐰ,#ᡂ.:80ᐗ/&ᐸRᓫ)^,#ᡂ.:25ᐗ'ᨵTᡝ>70ᐗ/&Ḅ⌕gh 1ᒕklm %:200&v9ᨵᱯ⌕gJ◤1000ᐗᡂ.ᔲGj~ 2%:200&eᡂ.vᒕrttuᦈᐭ5000ᐗᔲGj~ 1ுḄ0ᐵᡂ.= 80-25X200+1000=12000 ᐗு
45Ḅ0ᐵᦈᐭ=70X200=14000ᐗுḄ0ᐵ78=14000-12000=2000ᐗுᡠ>?Gj⚗2&Ḅ0ᐵᦈᐭ=70X200=14000ᐗுḄ0ᐵᡂ.=80-25>X200+5000=16000ᐗுḄ0ᐵ78=14000-16000^-2000ᐗு9:0ᐵ78D<ᡠ>j⚗e?jG23.IJᨵ,#40000BᘤDqᨵ20%Ḅᒕ,#:ᐙᑖᑭᵨ,#ᜓ¡¢#$ᨵᵬஹ"ஹ£¤N¢#$¥⌱§¨ᧇ«:ᵬ"£⚜ᓫᐗ'1006030⚜ᓫ)*+ᡂ.503012ᐗ'ᓫ&^qDq'402010⌕g71&᪷¯°±¨ᧇ¡²N¢#$Ḅ2&³¢#$£Ḅ_`◤⌕%:500&:ᐙᑖᑭᵨ,#´µ¶·¹JḄᑭºᨬᜧᓄ1&ᵬ#$Ḅᓫ) ▭=100-50=500o"#$Ḅᓫ) ▭=60-30=30UU£#$Ḅᓫ) ▭=307248ᐗ'ᵬ#$ᓫ)^qḄ ▭=50/40=1.25ீᐗு"#$ᓫ)^qḄ ▭=30/20=1.5ீᐗ'£#$ᓫ)^qḄ ▭=18/10=1.8ᐗு9:£#$ᓫ)^qḄ ▭ᨬᜧᡠ>?}¡£#$.2>9:£#$500&Ḅq=500X10=5000ீBᘤDqுD<ᨬᜧ,#40000X20%=8000BᘤDq',ᒕ,#8000-5000=3000BᘤDqுµᵨ<,#"#$=3000/20=150&ுᡠ>ᵬ#$·500&¹ᑭ½ᨬᜧ25.I¾¿ᜓᢗ¨°T¢⚗Áᨵᐵ¨ᧇ«h1&j⚗Á◤^¨#ᢗ¨ᐳ80ÃᐗÄTVÅÄ4Vᔜᢗ¨40ÃᐗÇVÈᡂᢗ#ᢗ#ÉTVÊᑮ,#2&ᢗ#Ì◤ÍÎÏ+¨.10Ãᐗ3&^¨#¹ᵨ5VᢥFÐlÑᢚÓÔÕÖ×:8Ãᐗ4&j⚗Áᢗ#ÉÄTVḄ#$├Hᦈᐭ:20Ãᐗ>É4VØV:85ÃᐗᎷ^ᙳ<}Vᦈᑮu',ÄTVḄO⃩ᡂ.:10Ãᐗ>ÉᔜV:55Ãᐗ5&JᡠÙ᳛:40%6&Ï+¨.<ÚÛÜTÝᦈÞ⌕ghßj⚗àᔜVáuÏ%^¨#VᢚÓ=80-8&/5=14.4ீÃᐗுNCF0T=-40ீÃᐗுNCF2=-10ÃᐗுNCF3=2070=10ீÃᐗுNCF4-6=<85-55-14.4X1-40%>+14.4=23.76Ãᐗ'NCF7=85-55-14.4X1-40%>+14.4+8+10=41.76ீÃᐗ'26.IJãÈTᩩ¢,#Ð,#I#$⚜¹ᵨ5V,5VÉᓽç#ᨵᐵ¨ᧇ«hèéᵨêᜓ×80000ᐗFÐlᢚÓுêᜓ5VÉÖ×10000ᐗÍÎÏ+¨u70000ᐗØV├Hᦈᐭ88000ᐗØVëᡂ.5_5__0_0_0__ᐗ_j⚗ÁÈêÔ:1V^¨#ᢗ¨<ÈêíÜᢗᐭÏ+¨u46NCF2-5=88000-55000=33000(ᐗ)NCF6=88000-55000+70000=103000(ᐗ)27.wòzJᨵTóÓêᜓno¹ᵨ5V⚜5VÉÖ×:3000ᐗÁÌ*H30000ᐗ¹ᵨjêᜓØV⃩ᦈᐭ650000ᐗO⃩ᡂ.450000ᐗ_`°ᨵT¢ôêᜓ,×100000ᐗ⚜5VÉÖ×:6000ᐗ¹ᵨ¢êᜓeCzᦈᐭv¹ØVO⃩ᡂ.õ~30000ᐗ³JᡠÙ᳛:33%o⌕gh(I>ᑖö÷^¢ÓêᜓḄøùᢗ¨6(2>ᑖöߢÓêᜓḄØVᢚÓ6(3>ᑖöߢÓêᜓḄØVáᑭ½6(ḄߢÓêᜓᔜVḄáuÏ%NCFo(1)øùᢗ¨6=100000-30000=70000(ᐗு(2)ᢚÓ6=(100000-6000)/5-(300000-3000)/5=18800-5400=13400(ᐗ)(3)¢êᜓØVáᑭ=(650000-450000+30000-18800)X<1—33%)=141504(ᐗுÓêᜓØVáᑭ=(650000-450000-5400)X(1-33%)=130382(ᐗு¢Óêᜓáᑭ6=141504-130382=11122(ᐗ)ভ¢êᜓhNCFo=-100000(ᐗுNCFI-4=141504+18800=160304(ᐗ)NCF5=141504+18800+6000=166304(ᐗ)ÓêᜓhNCFo=-30000(ᐗ)NCF14=130382+5400=135782ீᐗ)NCF5=130382+5400+3000=138782(ᐗு28.I^¨#ᢗ¨⚗ÁᙠÈêíÜTÝᢗᐭ1000ÃᐗÈêÔ:1Vj⚗Áüý:10VÔþkÖ×,ᢥFÐlÑᢚÓᢗ#ÉØVᑭº100Ãᐗê^ᢚ᳛:10%⌕g:(1)ßØVᢚÓ(2)ßÈêÔáuÏ%(3)ßO⃩ÔáuÏ%(4)ß☟ᢗᦈ(5>(6)⚗Ḅឋ(10,10%Ḅᦪ)=6.14457(11 10%Ḅᦪு=6.49506(1,10%Ḅᦪு=0.90909(1,10%Ḅ ᑭᦪ)=0.90909(1>ᢚ=10004-10=100(ᐗ)(2)#$%&'NCFo=-1000((ᐗ)NCF1=0<3)NCF2-11=100+100=200((ᐗ)(4))ᒹ+#$Ḅ☟ᦈPP'=1000/200=5(ுᒹ+#$ḄᦈPP=5+1=6()(5)NPV=-1000+0+200X(6.49506-0.90909)=+117.194((ᐗ)(6)PP'=10/2=5NPV=+117.194((ᐗு0⚗ᙠ./0.ᐹᨵឋ30.<1>IRR=24%+X(26%-24%>=25.8%<2>YIRR=25.8%>14%⚗ᐹᨵឋ30.345ᢗ⚗6ᵨ⌲9:;<=>ᑁ@ᦈA᳛CD:;EᑮGHᦪI'
47$Kᢚ᳛rNPVLᢥrு26%-10(ᐗ20%+250(ᐗ24%+90(ᐗ30%-200(ᐗ⌕O'1&ᵨᑁP>ᦟḄᑁ@ᦈA᳛IRRo2>R⚗ḄS/TᦈA᳛iU14%,⚗Ḅឋ31.5VKWᢗ⚗ᙠ#$XYᢗ100(ᐗZ[\]^ᢗWZᢗW_`aᑭb15(ᐗc⚗VKWdeU10Zᢥfg>hᢚZijk34⚗/Tᢚ᳛U12%o⌕O'ு⚗lVKWmn`ᢚo2&⚗ᔜḄ%&3>⚗Ḅ☟ᢗᦈ4&⚗Ḅ5&᪷IG.ᢣ᪗⚗Ḅឋ9,12%Ḅᦪு=5.3282510,12%Ḅᦪ&=5.6502210 12%Ḅ ᑭᦪ&=0.32197<1ு⚗=0+10=10ு<2>VKWm=100+0=100L(ᐗுᢚ=<100-0&/10=10(ᐗு3&%&'NCFo=700(ᐗuNCF1-10=15+10=25(ᐗு☟ᢗᦈ=100/25=4ு4>=700+25+25X5.65022=66.26ீ(ᐗ<5>☟ᢗᦈ=4ீn/2&=5=66.26(ᐗு0⚗ᐹᨵឋ32.34'5wxᦋ⌼⚗Ḅ{&%&H'ANCFo=-225(ᐗ NCF1-9=50(ᐗZᢚ᳛U12%o⌕O'⚗Ḅ{oᢗᑁ@ᦈA᳛^}~9Z12%Ḅᦪு=5.328,9 E4%Ḅᦪு=4.946ீ9 16%Ḅᦪு=4.607ீ9 18%Ḅᦪு=4.3039Zᢚ᳛UIRRḄᦪ=225/50=4.56ᵨP>IRR=16%+4.607-4.50&/4.607-4.303&X18%76%&=16.7%V16.7%>12%[wxᦋ⌼.33.5ᐭZm42000ᐗZ⚜kU2000ᐗZᵨ8ᨬ=STᜓᐭxḄᩭmᩭḄ$ᜓxḄU52000ᐗZᵨ▲U8ZkU2000ᐗRᐭxZ`Ḅ⃩Sᦈᐭ120000ᐗᑮ135000ᐗ,`Ḅ⃩¡ᡂ0ᵫmᩭḄ84000ᐗ¤ᑮ88000ᐗmᨵḄ¥☢U32000ᐗL§hᢚ8000ᐗu,¨ᙠ©ᓽ~ZaE«12000ᐗᡂ0U16%o⌕O'᪷I.¬ᧇZ6ᵨ>®⚗"x”±Ḅឋ}~8 16%Ḅᦪு=4.344x"±ᫀ'³ᩭ´µḄ¶=135000-88000&X4.344+2000X0.305+12000=216778ீᐗu=216778-52000=164778ீᐗuᵨ$ᜓ'³ᩭ´µḄ¶=120000-84000ுX4.344+2000X0.305=156994Lᐗu=156994ᐗு6ᵨ"x"±ᫀ¤Ḅ=164778-156994=7784ீᐗு·U6ᵨ"x”±ᫀS¸mᩭ¤7784ᐗZᡠG"x"±ᫀºḄ.
4834.5Sញ◤)◤⌕½¾Ḅ$ᜓZ$ᜓᢗᐭᵨ_,4¤├ᦈᐭ71000ᐗZC⃩ᡂ050000ᐗZRÀZᐸÂÃÄU100000ᐗZCÅdeU10Z´ÆᐗkRÇÈÇᵨ᪵$ᜓZÊ◤`ËÌ15000ᐗÇZÍÎÇᵨ10SḄÏᨵḄᡂ0U12%,〉ᵨḄᡠEÑ᳛U33%o⌕O'(1)ᵨ>nᑁ@ᦈA᳛>Sºᔲ[Ó$ᜓ(2>ᵨ>®ºᔲ[ÇÈ$ᜓ±ᫀ}~(Õ¨ÖᶇØÙᦪ)<1>ᢚ=100000/10=10000ீᐗுᑭb=(71000-50000-10000)x(1-33%>=7370ீᐗுNCFo=-100000ீᐗ)NCF1-10=10000+7370=17370(ᐗு=70080+17370X5.65022=7855.68(ᐗ)ீ0(PA/A,IRR,10)=100000/17370=5.75705ᑁ@ᦈA᳛=10%+(6.14457-5.75705)/(6.14457-5.65022)X(12%-10%)=11.57%ᵫÚᑁ@ᦈA᳛ÙÚᡂ0ZᦑÀ$ᜓ±ᫀ)(2>NCFo=0(ᐗுNCF1-10=(71000-50000-15000>X(1-33%)=4020(ᐗ)=0+4020X0.65022=22713.88(ᐗ)>0G.GÜ~ÇÈ$ᜓ±ᫀºḄ36.ᓅ±ÞWAWßZᨵᐵfáᩞᧇnfáã]Ḅ᪗Tᡂ0ᧇH:ᡂ0⚗Ä᪗Tᵨ&᪗Tfáᩞᧇ1.5ᐗ/ᓟç6ᓟçfáã]8ᐗ/]è0.5]è0ᨴêë▭íÞḄSH'(1)fáᩞᧇ21000ᓟç,ë▭ËÌ34650ᐗZ(2)ᡠᩞᧇᐰ@ᵨÚÞW,ᐳÞWAWß3400ðZ(3)0ᐳὑᵨã]1600]èZËÌ]ᡂ013000ᐗò'(1)0ᨴêᩞᧇÄ{óôᵨ&{óZ(2)0ᨴêã]]᳛{óôã]ᦔ᳛{óZ(1)ᩞᧇÄ{ó=(34650/21000-1.5)X21000=3150(ᐗ)ᩞᧇᵨ&{ó=1.5X(21000-3400X6)=900ீᐗு(2)ã]]᳛{ó=1600X(13000/1600-8)=200(ᐗ)ã]ᦔ᳛{ó=8X(1600-3400X0.5)=-800(ᐗ)37.5Sᐰ◤⌕ᵬ÷ð1800ðZ`9øùᡂ0500ᐗZᓫØ`ûüᡂ010ᐗZᓫ15ᐗ⌕O'᪷IG.ᧇᵬ÷ðḄCÅᢇ&ஹᨬÿ ᦪஹᡂ(ᶇᦪுᢇ=(2X500X1800/10)"=424()ᨬ ᦪ=1800/424=4()ᡂT*=(2X500X1800X10)M243(ᐗுn1/2,ᓽ Ḅ⚗"#$%&'ᵨ᪷ ⊤+38.,-.Ḅ$ᙳ01᳛15%,ᐸᡠ5,ᢗ789Ḅ⃩7;500000ᐗ&⃩<ᦈ>100000ᐗ⌕@ABCᢗ789Ḅᢗ701᳛DᒕFᦈ>ᢈ701᳛=100000/500000=20%ᒕFᦈ>=100000-500000X15%=25000(ᐗு39.,-.Ḅ$ᙳ01᳛13%,ᐸᡠ5,ᢗ789Ḅ⃩7;8000000ᐗ&⃩<ᦈ>1300000ᐗ⌕@(1)ABCᢗ789Ḅᢗ701᳛DᒕFᦈ>(2)ᎷIJKLᢗ73000000ᐗ&MNOPLᑭR450000ᐗ&ABSTᢗ789Ḅᢗ701᳛DᒕFᦈ>(1)ᢈ701᳛=1300000/8000000=16.25%ᒕFᦈ>=1300000-(8000000X13%)=260000ᐗ(2)ᢗ701᳛=(1300000+450000)/(8000000+3000000)=15.9%ᒕFᦈ>=(1300000+450000)-(8000000+3000000)X13%=320000(ᐗ)40.ᎷI,-.ᨵVᢗ789&WXVYZḄᨵᐵ7ᧇ^7_
49├aᦈᐭ150000ᐗ⃩O7;cYdு70000ᐗ⃩O7;cYe90000ᐗ⃩OᑭR15000ᐗ⚜gᨬh01᳛14%⌕@ABCᢗ789Ḅ├aᑭR᳛ஹ7;ᕜj᳛ஹᢗ701kᒕFᦈ>⃩O7;Ḅ$ᙳFl=70000+90000&/2=80000ᐗm├aᑭR᳛=15000/150000X100%=10%7;ᕜj᳛=150000/80000=1.8757;01᳛=10%X1.875=18.75%ᒕFᦈ>=15000-80000X14%=3800ᐗmnὃpᫀVஹᓫ⚗⌱t⚪vw5xVy&ᐳ128x{DBBBCADDBDBBCADBDABADCCDDACABBDCCDDBDADBBBAADBCCADCDBCABADDCDBBDADCCCDADAABCBCCAABDADCBCCCABBCBABCCDBBABADADBADAADDCCCACBBBABBAD|ஹ}⚗⌱t⚪vw1⚪pᫀVy&ᐳ54xm1ABCDE2ABCDE3ACDE4ABC5AB6AB7AD8CD9ABCD10ABC11ACD12ABC13ABCD14ACD15DE16AD17ACDE18ABC19ABC20ABE21ABC22ABC23ABCE24ABCD25ABCDE26ABCDE27ABC28ABD29ABCD30AB31ABCD32ABC33ABC34ACE35ACDE36BC37ABCD38AB39ABCD40ABC41ABC42ABCDE43ABCDE44ABDE45ABC46ABCDE47ACDE48ABDE49ABCDE50AB51ADE52DE53BCDE54ACDE~ஹp⚪1.ᳮAkAḄὶ1&5JA2&ᨬ"᪗3&ᑖᑖ4&AḄᦋ☩ᨵᳮAḄᳮAkAḄ1&A2&ᐹ"᪗3ு¡¢4&£¤5&%¥¦§¨6&ᱯª7&Ḅ«ᗐ§Z8ு®¯ᔣ6.±²ᢣ¢´NOµᑮ·¸TḄOḄºᙠCO¼$^&NOḄᦈᐭ½¾¿ᐰᡂÁÂÃxO¼$&NOÄᨵÅᑭÆÇÈ&hÃxO¼$&ÄÉ·Ê8,├alËÌÍÎᑮÏᔠÑÒ᳛¼$&ÓÔ├alËÌÕᯠ᪀ᡂÍÎ}ØÙᑭᐵḄÚV⌕ÛᙠᐸÜᩩÞḄßà^&àáÑÒâ▭᳛áḄ;ØḄ├aËÌ&ähÑÒâ▭᳛hḄ;ØḄ├aËÌ&ÄàáÏᔠÑÒâ▭᳛¼$&åÔµᑮähÏᔠlDᑭlḄ"Ḅ9.⚜æᑖ᪆Mᢥé^êëìí1ுîI⚜æïð2&ᦈñᳮ7ᧇ3&⌱t⚜æ%¥4&ᑖ᪆ᑨó75ுôõö÷76&ø½⚜æù7>0ú⚜ûüý10.;É⃩ᩨᩚᦔḄᙠ├ᓄᡂḄᙠᓫᡂᕈ ᓫᑭ!"ᓄ#$ᑭḄ ᳛&'ᜧ├Ḅ ᳛13.ᡂ*+,-.⌕0ᔜ2ᫀḄ45ᓫ67!82ᫀ9:Ḅ!ᐵᡂ<=>ᓫ ᡂា@!ABCDFGH1ᫀḄ!ᐵᡂᜧF9H2ᫀḄ!ᐵᡂFGH2ᫀIᓫ ᡂJាាKF9H2ᫀḄᓫ ᡂL14.M⌕NOPQRSTUVGHᩩXYZ[\1ு^NOPḄᓫ_ᜧᐸᓫ ᡂz<2ு^NOᓰḄᓫbcd▭ᜧf3&^NOPḄᦈᐭᜧᐸ ᡂ4ு^NOPḄbcd▭ᜧf5&^NOPḄbcd▭iᜧf6&^NOPḄ ᡂ᳛K115.ᙠjᓫᩩXT'ᔲlmn_opqrḄst⌕ὃ⇋STwx\FGypqrKᡈ{|4Ḅ}"ᒕF9|4Ḅ}"ᒕ*.F⌕0ypqrḄ|4ᨵUVᱯḄ⌕0Z◤⌕ypᢗᐭᡂ16.ᐭ'ᢣᢗ2ᫀḄrḄpḄ⚗GwxTᐭḄᑁᒹ:1&⃩4ᦈᐭ2&ᦈ£3&¤ᦈ 4&ᐸ¥ᐭ¦'ᢣᢗ2ᫀḄr§¨ᡈw⌕ ᵨḄ⚗GwxTḄᑁᒹ\ீ1&¬ᢗ2ு ᢈ3&¯⃩ᡂ4&ᔜ⚗°±5&ᐸ¥
501ᐙ□17.´ᙠGµᑁ¶◞!8:Y¸!8ᦪºḄᦈ±ᡈ»±ᑣ^{ºᦈ»Ḅ½ᑡ±⚗¿ÀÁÁG8QRSTHᩩX\ீ1&ÂÃឋ2&{ºឋ3&82ᔣឋ18.Æᵨᱯ2.⌕0Ḅᐙᑖ6⌕ᩩX'\⚗ḄᐰÉᢗᙳ¬Ë-GÌᢗᐭ¬µÀ0,¬Ë-F0µÍ⍝{ÏᢗḄУᢗѶÁḄÍ!{F1µÒFnµ¶ÁÍÓÔÕÖÁḄ×Ø19.☟ᢈ¤ᦈµ'GHÛᢚ}"ᦪÝᢣ᪗ßI\àᙢÏ&ᢗḄãµ▲᧕ᳮçèéjê'ᡠᨵ☟ᢣ᪗ìᵨíÀîïḄðñò_ᢣ᪗óᵫßᨵὃ⇋r:_£õJZὃ⇋¤ᦈµQÑöøḄḄᓄwxᦑᙠGḄøù21.ᙠMᨵGHᢗ⚗úû⌱ýḄᩩXT◤⌕ᑭᵨò_ᢣ᪗ὃþÿ ⚗ᔲᐹᨵឋᡈ⚗Ḅᨵᐵ ᢣ᪗ᜧ!ᡈ"!#$ᱯ&ᦪ()ᢣ᪗*!ᱯ&ᦪ(ᑣ⚗ᐹᨵឋ),ᑣ-ᐹᜓឋ22.ᐰ☢⚜23⌕ᒹ6789ᡂ;ᑖᓽ>⚜2ஹ@A⚜2C⚜2>⚜2C@A⚜2⚜2ḄDẠ⚜2FG!H>⚜2C@A⚜2IᑴḄ8⚜2LMḄ3L├O⚜2P>⚜2ḄIᑴQR23.ST⚜2ᢣᵨ!Vᑜ⚜2XSTᦈᐭஹST[C\]^_Ḅ`a⚜2ST⚜2_bcᵫefg8;ᑖ9ᡂhSTᦈᐭ2&ST[3&STᦈ[ijீ4ு\T^_mᑭᢣᦪPICᑁ;ᦈp᳛25.rtᳮvᑣᢣᙠxbyzᐰ☢{ᑴḄ|}ᨵ⌱ᓾஹᱥCᢕ$⌕Ḅஹ- bḄஹ-ᔠbVᡂ]i"r"᪗3⌕ᨵ=15⌕ឋீ2&`ឋீ3ு{ឋ4&ᱯឋ26.ᡂ]{ᑴḄvᑣᒹ671ுᐰ☢{ᑴḄvᑣᐹLᨵ7ᐰᕒ{ᑴஹᐰ{ᑴஹᐰ{ᑴ2ᦔpḄvᑣ35EtᳮyḄvᑣ4&ᱥᑭpḄvᑣ5ுrtᳮvᑣ27.ᡠᓫᩩ£ᢣᎷ&ᙠ{ᑴ¥ᡠ¦§Ḅᩞᧇªaᓫ`«¬ᩩ£¥-V&ᖪ>ᢚᡷᩩ°-ᐕ²S³´Sµ¶ᢇ¸´ᙳº`»ᑮ´Ḅ½¾28.¿ᜓᡂ]ÀÁᡂ]ឋÂ)ḄÃÄᡂ]ᵫ!¿ᜓᡂ]ᢇÅÆᐵᢇ»ᡂ Çᢇ»ḄÈÉÊËÌQᢇÅḄÍÎÏÐᐰÑḄÒᙳÀÁᡂ]ᨬÔÕÖᢇÅḄ{ᑴ×⌕Ø`8〉ḄÕÖᢇÅÚᐸᐰÑḄ¿ᜓᡂ]ᐸᐰÑÀÁᡂ],CÜᨬÝ30.ᵫᡂ]¥ÞßàÂcḄ×]×ᡂ]᪀ᡂ`ᡂ]¥Þᡂ]Ḅ¥ÞḄᐰ;{ᡂ],CD]ᡂ]¥ÞḄᡂ]×ᐸ{ᡂ]âᔠᡂ]¥ÞḄᡂ]ãᒹ6]¥Þᡂ]äᒹ6fåᡂ]¥ÞḄᡂ]ᔜᡂ]¥ÞḄ{ᡂ],CᓽH>Ḅçᡂ]31.ᡂ]Ḅ{ឋÂèḄᵫ!é¥Þᡠᜐtᳮë»ḄÐÝஹtᳮᩗ▲§{ᑴïḄᜧ*e§tᳮᩩ£ḄðᓄᨵḼóḄᐵMôõᙠ`&ö÷C}÷ᩩ£f{ᡂ]-{ᡂ]eySÂøùᓄ32.Ü{ᡂ]Êú|}ᐹᜓefᩩ£hீ1&¥Þºû_`&Ḅüýþÿ ᡂᔲᙠ2ு ᡂḄீ3ு Ḅ! ᡂ"#⁚%&ᑴ845() ᡂḄᑖ+,-33.ᡂ/01ᡂ2ᨵ456ᨵὶ8Ḅ9:ᭆ<45=⌕⊤@ᙠAீ1ுBᵨDEḄFGH2ு⍳JḄKᑣGH3ு᪶NḄOḄGH4&ᡠᜐḄ8RGHSHTᜐ⊤@ᙠAᓽ᪀ᡂWXᑁZḄH!ᐰᕒ0]⃩ _Ḅ`aὑB34.ᑭdᑭefgᐸ-iᦈᐭ%ᡂfgᐸᡂᢣᡂg2ᒹnᑭeoḄ(&ᡂgpᒹnᑭeḄqrᡂsᩭḄᡂᑭduvwx%ὃ᪶Ḅz{|}~▭%ᑭdgGHḄᑭdᩭgᐸᢣ᪗Ḅ⊤@pGSH36.ᢗ`᳛ᢗ`ᡠḄᑭdᓰᢗ`Ḅᑖᢣ᪗g(ᢈ`Ḅᔠᑭᵫᑭd%ᢗ`ᔜᨵᐸGHḄ⌱g¡¢gGHᢗ`ᙠ£ᵨᢈ`᳛ᢣ᪗g¤¥¦(ឋ37.ᒕ©ᦈªᢣᢗ`Ḅᑭdᡷ¬ᐸᢗ`ᢥ⚜¯ᨬ±ᢗ`᳛NḄᢗ`²Ḅ©ᒕ©ᦈª³!wxᢣ᪗gᡠ´ᵨḄᢗ`᳛Ḅµ±ᒕ©ᦈªḄ¶·¸ᜧg º¤:¼uḄ½ᙳᢗ`᳛³!ᨬ±᳛38.ᑁ¿À᧕ÂN/ᑁ¿ÂsḄ=⌕ὶ8ᨵÃ{A1&9ὅÅÆÇᑁ¿sÈxɳ!xÊẠ2&ᑁ¿À᧕"ÍΔᡈÑÒḄᩭgÓÔᑁ¿À᧕ᡂÕᡂÅÖᑁ¿sÈxÉ/SᐵuØḄÙÚ3ÛGÜᙠᑁ¿À᧕Ḅ9:¿ÝTÞGᜧ(ß@ᑁ¿ḄÂs39.àÞáÆÇHâᔠq9:ᩩäAீ1ுÞá=áå᳛ÆÇÖ¡æḄáå᳛25ÞááåḄçèÆÇÖᑭéḄáåᓫxḄÞá├ìᦈᐭgᓫíáåᡂḄÞááîïg├ìḄÞá|}~▭gðàᡂḄÞáo
5140.(1ுᓫxḄᮣòóᢣ᪗ïᨬµ(2)├ìḄᮣòô᪗G(ᨬ±(3)ᓫxḄᮣòóᢣ᪗/ᓫíáåᡂḄᮣòó᪗TõÖ├ìḄᮣòóᢣ᪗(4)├ìḄᮣòóᢣ᪗/ðàᡂḄᮣòóᢣ᪗TõÖ1%÷ஹNᑖ᪆⚪├ìᦈᐭ=84000/40%=210000ᐗ├ì=84000/6=14000(äு├ìᓫx=210000/14000=15ᐗᓫí|}~▭=15-6=9ீᐗுðàᡂ=210000-84000-18000=108000ீᐗ)þ=108000/9=12000(äுþ=108000/(1-40%)=180000(ᐗ)13.áåᡂ᳛=350000/500000=70%|}~▭᳛=1-70%=30%þ=(250000+100000)/30%=1166666.67(ᐗ)├ì=(250000+100000+50000)/30%=1333333.33(ᐗ)├ìᦈᐭAA=5X300000=1500000(ᐗுB=2.5X400000=1000000(ᐗ)ᔠ=2500000(ᐗ)├ìzAA=1500000/2500000=60%B=1000000/25000000=40%ᔠ|}~▭᳛=40%X60%+30%X40%=36%þ=7200ÿ12/36%=240000ᐗA=5X400000=2000000(ᐗ)B=2.5X320000=800000(ᐗ)ᔠ=2800000(ᐗ)├A=2000000/2800000=71%6=800000/2800000=29%ᔠ▭᳛=40%X71%+30%X29%=37.1%ᨵᑭ=2500000X36%-12X72000=36000(ᐗ)⚜ᑭ=2800000X37.1%-72000x12-9700X12=58400(ᐗுᑭᡠ ᑜ"15.(1ு├$=33600/48=700(%)&'ᡂ)=33600-28000+2400=8000(ᐗுᓫ+,-ᡂ)=28000/700=40UU.)ᨬ=8000/(48-40)=1000(%)├$011000-700400(%ு(2)2᪗├$=(8000+4000+4000)/(48-40)=2000(%ு(1)45▭=1000X(200-90>=110000(ᐗ)16.(1)45▭=1000X(200-90)=110000ᐗ6⃩ᩨᩚ:ᦪ=110000/55000=2(2)⚜<=>ᑭ=55000X(1+2'X5%>=60500(ᐗ)ᑭ,-᳛=(66000-55000)/55000=20%├,-᳛=20%/2=10%├$=1000X(1+10%)=1100ீ%)17.▭=2000X(300-140>=320000ᐗ6⃩ᩨᩚ:ᦪ=320000/200000=1.6⃩Aᑭ=200000X(1+6%X1..6)=219200(ᐗ)ᑭ,-᳛=(219200-200000)/200000X100%=9.6%├,-᳛=9.6%/1.6=6%
52├$=2000X 1+6%=2120 %B18.ACDḄᓫ+▭=100-60=40U3BCDḄᓫ+▭=120-40=8000ACDᓫ+FGḄ▭=40/2=20ᐗBCDᓫ+FGḄ▭=80/8=10 ᐗBACDᓫ+ᩞᧇḄ▭=40/5=8ᐗ/%ுBCDᓫ+ᩞᧇḄ▭=80/20=4ᐗ/%ுACDḄ▭ᜧLBCDᡠ MNOACD19. 1>PCDḄC$=1000X80%X 1-1%>=792 %Bᓫ+,-QCᡂ)=18-2=16 ᐗுᵬSᐵᦈᐭ=1000X80%X20=16000 ᐗுPSᐵᦈᐭ=792X30=23760ீᐗுW$ᦈᐭ=2376076000=7760 ᐗுᵬCDḄSᐵᡂ)=0PCDḄSᐵᡂ)5X800=4000 ᐗுW$ᡂ)=4000ீᐗBW$XY=7760-4000=3760 ᐗுW$XYᜧLZᡠ M[ᵬ\ᡂD1]PCD 2ு^1]Ḅ_`ᡂ)=4000aᐗுW$XY=3760-4000=-240aᐗBW$XYbLZ,ᡠ Mdefᵬ\ᡂD20.,-ᡂ)=19000-7000=12000 ᐗBhSᐵᡂ)=2000X8-2000=14000 ᐗBiᑴSᐵᡂ)=2000X12000/2000=12000ᐗiᑴḄSᐵᡂ)kLhᡠ MiᑴlZ%21. 1lmXCDḄ├ᦈᐭ=11000040000400000 ᐗBlmXCDḄ,-ᡂ)=100000X80%=80000 ᐗBlmXCDḄ▭=100000-80000=20000 ᐗBmXCDḄ▭ᜧLZᡠ lmXCDMlnoQC 2ு_`ᡂ)=25000 ᐗBlmXCDḄ▭kL_`ᡂ)ᡠ lmXᡂDpMnoQC22. 1ுq1rsḄSᐵᡂ)= 80-25X200+1000=12000 ᐗுq1rsḄSᐵᦈᐭ=70X200=14000 ᐗுq1rsḄSᐵXY=14000-12000=2000 ᐗுᡠ Metl⚗q1rs 2q1rsḄSᐵᦈᐭ=70X200=14000 ᐗுq1rsḄSᐵᡂ)= 80-25>X200+5000=16000 ᐗுq1rsḄSᐵXY=14000-16000^-2000 ᐗுSᐵXYbLZᡠ l⚗q1rspMlet23. 1ᵬCDḄᓫ+▭=100-50=500oPCDḄᓫ+▭=60-30=30UUvCDḄᓫ+▭=30-1248 ᐗBᵬCDᓫ+'w]GḄ▭=50/40=1.25ீᐗுPCDᓫ+'w]GḄ▭=30/20=1.5ீᐗBvCDᓫ+'w]GḄ▭=18/10=1.8 ᐗுvCDᓫ+'w]GḄ▭ᨬᜧᡠ MxNOvCD. 2>vCD500%Ḅ]G=500X10=5000ீ_ᘤbGுbLᨬᜧQC{| 40000X20%=8000_ᘤbGB,ᒕ~QC{|a8000-5000=3000_ᘤbGுᵨLQCPCD=3000/20=150 %ுᡠ ᵬCD500%<ᑭᨬᜧ24.ᎷlCDḄ◤⌕$X%]QCḄᡂ)Y=1000+8X_ᓄQCḄᡂ)Y=3000+4X
53i-ᓄQCḄᡂ)Y=5000+2XPCD150%]QC_ᓄQCḄᡂ)ᑖX=(3000-1000)/(8-4)=500%_ᓄQCi-ᓄQCḄᡂ)ᑖX=(5000-3000)/(4-2)=1000(%)]QCi-ᓄQCḄᡂ)ᑖX=(5000-1000)/(8-2)=666.67%xX<58%G]QCḄᡂ)ᨬkᡠ ᙠ ᩩ%Mᵨ]QC ᫀx666.67ுXு500G_ᓄQCḄᡂ)ᨬkᡠ Mᵨ_ᓄQC ᫀx1000>X>666.67G_ᓄQCḄᡂ)ᨬkᡠ Mᵨ_ᓄQC ᫀx1000>X>500G_ᓄQCḄᡂ)ᨬkᡠ Mᵨ_ᓄQC ᫀxXு1000Gi-ᓄQCḄᡂ)ᨬkᡠ Mᵨi-ᓄQC ᫀ25.&'Cᢚ=(80-8)/5=14.4ீᐗுNCF0T=-40ீᐗுNCF2=-10(ᐗுNCF3=20-10=10ீᐗுNCF4-6=<85-55-14.4X(1-40%>+14.4=23.76(ᐗ)NCF7=(85-5574.4X(1-40%>+14.4+8+10=41.76ீᐗ)26.&'Cᢚ=(8000070000)/5=14000(ᐗ)NCFo=-80000(ᐗுNCF1=-70000(ᐗ)NCF2-5=88000-55000=33000(ᐗ)NCF6=88000-55000+70000=103000(ᐗ)27.(1)ᢗWw=100000-30000=70000(ᐗு(2)ᢚWw=(100000-6000)/5-(300000-3000)/5=18800-5400=13400(ᐗ)(3)ᜓᑭ=(650000-450000+30000-18800)X<1-33%)=141504(ᐗுᜓᑭ=(650000-450000-5400)X(1-33%)=130382(ᐗுᜓᑭW=141504-130382=11122(ᐗ)ভᜓ7NCFo=-100000(ᐗுNCFI-4=141504+18800=160304(ᐗ)NCF5=141504+18800+6000=166304ᐗBᜓ7NCFo=-30000aᐗBNCF14=130382+5400=135782ீᐗBNCF5=130382+5400+3000=138782ᐗு28.1>ᢚ=100010=100ᐗB2&¡5>¢£$7NCFo=-1000ᐗBNCF1=0<3&NCF2-11=100+100=200ᐗBa4&pᒹ¥¡5Ḅ☟¨ᦈ5PP'=1000/200=5ுᒹ¥¡5Ḅ¨ᦈ5PP=5+1=6B5&>©NPV=-1000+0+200X6.49506-0.90909&=+117.194ᐗB6&PP'=10/2=5NPV=+117.194ᐗு0l⚗2ᙠª«¬4)¬ᐹᨵ<®ឋ29.1>>©=35X6.145+20X0.386ு-200=22.795ீᐗு2&xᢚ>᳛12%G>©=35X5.650+20X0.322&-200=419ᐗBxᢚ>᳛14%G
54>©=(35X5.216+20X0.270)-200=72.04(ᐗுᑁ±²³᳛=12%+4.19X(14%-12%)/(4.19+12.04)=12.52%30.<1>IRR=24%+X(26%-24%>=25.8%<2>YIRR=25.8%>14%l⚗2ᐹᨵª«<®ឋ31.<1>⚗2"5=0+10=10(ு<2>&'C©=100+0=100(ᐗுᢚ=<100-0)/10=10(ᐗு(3)>¢£$NCFo=700(ᐗ)NCF1-10=15+10=25(ᐗு☟ᢗ¨ᦈ5=100/25=4(ு(4>>©=700+25+25X5.65022=66.26ீᐗ)<5ு☟ᢗ¨ᦈ5=4ீ(n/2)=5>©=66.26ᐗு0l⚗2ᐹᨵª«<®ឋ32.9ᢚ>᳛IRRḄ¢>©:ᦪ=225/50=4.5ᵨ´©"IRR=16%+(4.607-4.50)/(4.607-4.303)X(18%76%)=16.7%V16.7%>12%Mxµ®¶ᦋ⌼.33."h" ᫀºᩭ²³Ḅ¼>©=(135000-88000)X4.344+2000X0.305+12000=216778ீᐗ)>©=216778-52000=164778ீᐗ)ᵨᜓºᩭ²³Ḅ¼>©=(120000-84000>X4.344+2000X0.305=156994(ᐗ)>©=156994(ᐗுᵨ"h” ᫀ01Ḅ>©=164778756994=7784ீᐗுᵨ"h" ᫀ<¾A>©ᩭ017784ᐗᡠ "h" ᫀ¿<®Ḅ.34.<1>ᢚ=100000/10=10000ீᐗுᑭ=(71000-50000-10000)x(1-33%>=7370ீᐗுNCFo=-100000ீᐗ)NCF1-10=10000+7370=17370(ᐗு>©=70080+17370X5.65022=7855.68(ᐗ)ீ0(PA/A,IRR,10)=100000/17370=5.75705ᑁÀᦈY᳛=10%+(6.14457-5.75705)/(6.14457-5.65022)X(12%-10%)=11.57%ᵫLᑁÀᦈY᳛bL¢ᡂ)ᦑhÃᜓ ᫀp<®(2>NCFo=0(ᐗுNCF1-10=(71000-50000-15000>X(1-33%)=4020(ᐗ)>©=0+4020X0.65022=22713.88(ᐗ)>0 ¬< ÄfÅÆᜓ ᫀ¿<®Ḅ35.(1)deᩞᧇ᪗Çᡂ)=2.5X0.6X800=1200(ᐗு=▭ᡂ)=2.8X0.5X800=1120(ᐗ)ᡂ)WÈ=1120-1200=-80(ᐗுÉÊWÈ=800X2.8X(0.5-0.6)=-224ீᐗுᵨ$WÈ=0.6X800X(2.8-2.5)=144(ᐗு(2)deË]᪗Çᡂ)=0.5X4X800=1600(ᐗ)=▭ᡂ)=0.45X4.2X800=1512(ᐗ)ᡂ)WÈ=1512-1600=-88(ᐗு]᳛WÈ=0.45X800X(4.2-4)=72ீᐗுᦔ᳛WÈ=4X800X(0.45-0.5)=-160(ᐗு36.(1)ᩞᧇÉÊWÈ=(34650/21000-1.5)X21000=3150(ᐗ)
55ᩞᧇᵨ$WÈ=1.5X21000-3400X6&=900ீᐗு2&Ë]]᳛WÈ=1600X13000/1600-8&=200ᐗBË]ᦔ᳛WÈ=8X1600-3400X0.5&=-800ᐗB37.6Íᢇ$=2X500X1800/10&"=424%BᨬÏrsÐᦪ=1800/424=4ÐB¼ᡂ)T*=2X500X1800X10&^4243ᐗுÑn1/2,ᓽ¥ÓÔḄ⚗2NÕ Mᵨ᪷Ó⊤Ø38.ᢈ²³᳛=100000/500000=20%ᒕ~ᦈY=100000-500000X15%=25000ᐗு39.1&ᢈ²³᳛=1300000/8000000=16.25%ᒕ~ᦈY=1300000-8000000X13%&=260000ᐗ2&ᢗ²³᳛=1300000+450000&/8000000+3000000&=15.9%ᒕ~ᦈY=1300000+450000&-8000000+3000000&X13%=320000ᐗB40.⃩ACḄÕᙳ~w=70000+90000&/2=80000ᐗB├ᑭ᳛=15000/150000X100%=10%CᕜÜ᳛=150000/80000=1.875C²³᳛=10%X1.875=18.75%ᒕ~ᦈY=15000-80000X14%=3800ᐗBÝÞᳮ`àáâãä⚪æçὃéᫀêஹᓫ⚗⌱í⚪ab⚪1ᑖᐳ20ᑖB1.ᙠÞᳮ`ïðñSᐵó¿ᢣaBBA.ᡂ)Ḅ,-óB.A«$Ḅ,-óC.GõḄ,-óD.ö÷ø$,-ó2.ᑡᔜ⚗ï{û,-ᡂ)ý▲ឋḄÿ DA.B.ᑭᡂᑴC.ᑭD.ᔠ Ḅᡂ 3.ᙠ"#ᡂ $%├'ᦈᐭ*"#ᡂ+D&A.├',ᑭB.-.ᑭ/C.-0ᑭ/D.123▭4.6├'789:;%ᐸ=ᩩ?"%ᑣABC"#ᡂ DEḄ⃩ᑭ/B&A.GC+9B.GCᜧ9C.IJK9D.AL+95.ᙠDEM7NMᑭ7O%ᨵᐵRSḄᑖUAoA.ᓫW123▭B.123▭᳛C.ᓫW"#ᡂD.YCᡂ6.ᙠᐸ=Z["O%YCᡂ*\%M]BoA.ᓣ_B.`aC."D.'GC"#7.c⃩ᩨᩚfᦪ+1,ijA&A.YCᡂ+0B.YCᡂᜧ0C.YCᡂK0D.kYCᡂlᐵ8.mn9oᑭpq10rᐗ%$Goc⃩ᩨᩚfᦪq1.4,├'7"#᳛q15%,ᑣ$Goᑭt⚜vᦪqC&0A.14rB.15rC.12.1rD.12.59.ᙠwᳮyDz%ᓫG{ᫀ}~qA&
56A.ᡈ{ᫀB.{ᫀC.{ᫀD.ᔠ{ᫀ10.$ᑡᔜ⚗z%lᐵᡂḄAoA.ᡂB.:7ᡂC.yᡂD.ᡂ11.ᢗᑖ᪆Ḅ{ A&A. B.123▭ C.ᑖ᪆ D.3▭12 12.$ᑡᔜ⚗z%ᢚᢣ᪗ḄA&oA.ᢗᦈ B. C.ᑁ¢£¤᳛ D.ᢣᦪ 13."#ᡂ $¥¦§ᡂᒹ©CA.ªᩞᧇB.ª®C.YCᑴ⌼°ᵨD."#ᑴ⌼°ᵨ14.²ᐰᡂ $´°ᵨᒹ©CA.ªᩞᧇB."#ᑴ⌼°ᵨC.µ├¶wᳮᡂD.YCᑴ⌼°ᵨ15.ᙠ·ᨵ¸¦§}ᨵ¥¦§Ḅ¹º$%ᢥ²ᐰᡂ DEḄᦈkᢥ"#ᡂ DEḄᦈ¼8DA.GC½_B.GC½aC.GC¼+D._aGC16.ᙠMᑖ᪆z%$ᑡ⊤¿ÀÁḄCA.M]Â_%Ãᐰ3▭ÂᜧB.`aᓫÊ%M]ËÌ`aC.`aYCᡂÄÅ%AÆÇM]`aD.M]Â_%ÍᑭLÎÂÏ17.$ᑡRSzÀÁḄBA.M├'Å=YCᡂÄÅ/123▭᳛B.ᑭ/=123▭ÄÅXÃᐰ3▭7C.├'7XᓫW123▭-YCᡂÄÅ=ᑭ/D.123▭᳛+"#ᡂ᳛=118.YCᡂÑÒ%N├7MᢝG"#ḄA&oA.123▭ÄÅB.ᓫW"#ᡂC.ᑭ/D.M]19.Õ+ÅḄᦈᐭᡈÖ×ḄØᑭÙÌN~qC)OA.ØᑭB.ØᑭÙC.oÚÙD.oÚ20.ÛÜ'Ê200ᐗ%ᓫW"#ᡂ160ᐗ%YCᡂÄÅq100000ᐗ%⚜D├'7q5000?%ᑣÃᐰ3▭᳛N123▭᳛ᑖqCA.100%,20%B.100%,80%C.50%,20%D.200%,20%Ýஹß⚗⌱á⚪ÕK⚪2ᑖ%ᐳ20ᑖ1.ὃ⇋§æO´ÊḄᢗᑖ᪆{ ACDoA. B.ᢗᦈ C.ᑁ¢£¤᳛ D.ᢣᦪ E.ᢗ£¤᳛ 2.᪷èᡂឋ%AëᡂᑜᑖqACE&o
57A.YCᡂB.íîᡂC."#ᡂD.ªᡂE.ïᔠᡂ3.ð7ឋYCᡂḄBDA.D?®B.ñò°C.ᔆôᢚõ°D.ö®÷ø°E.wᳮᕒ®4.$ᑡ⊤¿ÀÁḄᨵBCDoA.ᙠᐸúZ["O%├7Âᜧ%c⃩ᩨᩚfᦪÂᜧB.Ãᐰ3▭᳛Â_%c⃩û◅ÂKC.Ãᐰ3▭᳛kMý᳛Nq1D.3▭12KYCᡂ%þE.c⃩ᩨᩚfᦪkÃᐰ3▭᳛Nq15.$ᑡÀÁḄ ABCEoA.ëþÜÿ ᐸ ᵨᩭ ▭ᜧḄ B.▭ᦪḄ ᓽ C. ▭ᑣ ᓽ D.!"ᡝ$%&'Ḅᩩ)*ᐸ+,-◤/0ᓫ2 ᡂ4E.ᨵᒕ7 89⌕"ᡝ+,/0ᓫ2 ;<ᡂ4ᓽ=ᐸ%> 6.?@A4BḄ⌶DᨵEBCDEFoA.?@ᓫ2H,B.?@I ᡂ4JKC./H,D./▭᳛/Ḅ ├HNOE.?@ᓫ2;<ᡂ47.ᙠQᐵTᑁ V W;584.A4¿o᳛uA4Á Ã⃩ḄᑭᵨÆEJF5.Çᵨ/@B¶È~ᡂ4ឋᑖ᪆8opWᨬ/Bஹᨬ@Bqᡂ4ᨬ/Bஹᨬ@B É8/@Bᙶ᪗Ḅ⌱ËÌopWÍF6.ᓫ fÂA4B├HWVḼ▭᳛ḄÏᓣXÏᓣEX7.ÑÒo Óf8Ô¶Õᵨ4Wᑭᑖ᪆¶EX8.ᙠÖ¯|ᡠᨵI ᡂ4ᡈᢚÚ[Û*ᡂ4EX9.Ü* ÛÝÞ EX10.à$%&'Ḅ,á@0ᐸ¹ᐰᡂ4ᑣ !$%&'EXFâஹã⚪1ஹäᧇæçÒo2003ḄᨵᐵäᧇÂæ W24000)├HW20000)ᓫ2H,9ᐗᩞᧇ48000ᐗê>19200ᐗ;<ᑴ⌼[ᵨ4800ᐗI ᑴ⌼[ᵨ12000ᐗ\├]^ᳮ[ᵨæ;<[ᵨ8000ᐗI [ᵨ4000ᐗ»Ꮇ ìÒoÔ¯íî'⌕½æᑖïᢥᐰªᡂ4¶«;<ᡂ4¶ãñòᑭóôæ 1ᐰªᡂ4¶ḄñòᑭóãÂæᓫ2 ᡂ4= ᡂ4JK/ W= 48000+19200+4800+12000/24000=3.5Eᐗ/)F├H÷ᑭ=├Hᦈᐭ ├H ᡂ4=9*20000—3.5*20000=110000EᐗFñòᑭó=├H÷ᑭ ¯s[ᵨ=110000—12000=98000EᐗF 2;<ᡂ4¶ḄñòᑭúãÂæᓫ2 ᡂ4=;< ᡂ4JK/ W= 48000+19200+4800/24000=3Eᐗ/)F▭ᑭó=├Hᦈᐭ ├H ;<ᡂ4=9*20000— 3*20000+8000=248000ñòᑭó=▭ᑭó I ᡂ4=248000— 12000+4000=232000EᐗF2ஹäᧇæçÒo ├ f ᨵᐵäᧇÂæû▭ ├W10000)ᨬᜧ 11000)H,20ᐗᓫ2;<ᡂ412ᐗI ᡂ4JK60000ᐗ§᪗ᑭó40000ᐗ⌕½æ⌕û»§᪗ᑭóàᐸübc ;æ
59(1)├HWÝ%Óýþ(2)I ᡂ4Ý?@Óýþôæ(1) ᪗├=(60000+40000)/(20—12)=12500()12500—10000=2500()├2500(2)ᡂ=(20—12)*10000—40000=40000(ᐗ)3ஹᧇ ├ᵬ 10000ᓰ" #$Ḅ80%& '60ᐗᓫ)ᡂᧇ+,-ᩞᧇ20ᐗ,-/010ᐗ12ᑴ⌼5ᵨ5ᐗᑴ⌼5ᵨ5ᐗ├5ᵨ1ᐗᔠ843ᐗ⌕:ᑖ<=+ᑡ?@ABᱯDEFᔲ-HḄIJ(1)ᨵᙢNᡝP'40ᐗE2000(2)P'QR40ᐗE3000S-HḄTUVWX" YZ1000[Q)ᓫ)\]^_=40—(20+10+5)=5(ᐗ)\]^_=5*2000=10000(ᐗ)ᵫa&ᢇcEd "10000ᐗḄ\]^_ᡠf-HcE(2)[ᒕh\]^_=3000*(40—35)—1000*(60—35)=70000(ᐗ)i#-HcEjRkVᑭmYZ10000ᐗ4.nop ├qr sᓫ)12ᡂR6ᐗ12ᡂR84000ᐗt⃩ᑭm18000ᐗᎷw&no8ᑜ+qsy12ᡂ᳛Q{ᢝsyḄ40%,ᐸ~ᩩi1⌕:⚜+qsyḄ├├(10ᑖ)s├=840004-6=14000ᓫ'=6+40%=15ᡂ=(15—6)X14000—18000=108000+qsyḄ├=108000+(15—6)=12000├=12000X15=180000ᐗ5.ᨵqḄ" #$qr ᨵAஹBr d⌱A ᓫ'F100ᐗᓫ)12ᡂF60ᐗᓫ) ᘤὑF2B ᓫ'F120ᐗᓫ)12ᡂF40ᐗᓫ) ᘤὑF8⌕:ᵨᓫ)\]▭ᑖ᪆Br ḄIJᑖ᪆¡ᳮᵫ(10ᑖ)A ᓫ)\]▭=(100-60)+2=20ᐗ/B ᓫ)\]▭=(120-40)+8=10ᐗ/jA ᓫ)\]▭ᜧaB ᓫ)\]▭A 7. ├A ᓫ'20ᐗᓫ)12ᡂ12ᐗᡂ36000ᐗ⚜8├10000(15ᑖ)⌕:(1)8¥A Ḅ├(2)ᑖ<8¥ᓫ'ஹᓫ)12ᡂஹᡂᑖ<ᔣiᑭ§ᔣ1210%,=¨Ḅ©ª(3)S ᪗ᑭ«R4¬ᐗᓫ'R¯Z°
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81▬⊤1310%ḄHᐗJᑭKLMᦪ⊤1P2P3P4P10%0.9090.8260.7510.683▬⊤23HᐗJᑭKLMᦪ⊤9Yᡂ+᳛r10P10%6.14420%4.19222%3.923U31᪷59ᧇV⊤W:ᵬ ᒕ]800080008000ᨬᜧ80004-40=200400800ᓫ$1006030ᓫ'()ᡂ+503012ᓫ'bcd▭503018ᓫ'./01402010ᓫ'01fgḄbcd▭50+40=1.251.51.8bcd▭i/1.25x8000=100001200014400ᵫl⊤mn3oᓫ'bcd▭ᩭqfgḄbcd▭i/ᨬr14400ᐗᡠ6=>tᨵᑭ8ᑖ2ḄPvw◤2600ᐙᑖᑭᵨ✌ᐜ{600Ḅ|1}ᒕ]012000~18000—600x10ᵫᵬᓫ'01fgḄbcd▭1.25, 1.5,ᒕ]Ḅ01{ᐰ Ḅm6 2000+20,|᪵Ḅbcd▭ᨬᜧ13800ᐗ600x18+100x306ᑖᵬ ᒕ]800080008000ᨬᜧ80004-40=200400800ᓫ$1006030ᓫ'()ᡂ+503012ᓫ'bcd▭503018ᓫ'./01402010ᓫ'01fgḄbcd▭50:40=1.251.51.8bcd▭i/1.25x8000=1000012000144002ᝅHஹ U~⚪2ᑖᐳ8ᑖ1.ᡂ+ឋ31ᡂ+i/i/2ḄH@ᐵM2.KY3.¡¢£4.ᑭ¤¥¦8ஹ§¨⚪¨1ᑖᐳ10ᑖ1.᪗ªᡂ+ᢥᐸ᪗ªḄᑴ.5mᐸᑜᑖH¯_2.⃩ᩨᩚᢣᙠ—Ḅ¶fᩩWHᜧHḄH@K¸3.ᙠ¹ὃ⇋¼½¢Ḅ¶fW¾1()ᡂ+ᑴ¿WḄᑭ¤"ÀÁÂÃᐰᡂ+ᑴ¿WḄᑭ¤"ÀÁ⌕ᜧľ—1Å@ᡂ+ᑴ¿WḄᑭ¤"ÀÁÆÇÈ4.ᑴ⌼ᡂ+ᢣᑴ⌼Ê)ËᑗᐵḄÍᵨÎ<ᐸÏ⌕᪀ᡂ⚗Ò⊤Kஹ¯Óஹᓫ⚗⌱Õ⚪~⚪1ᑖᐳ10ᑖ
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