2016年经科版CPA辅导练习题--税法

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ᫀ௃AB9.ᑡ⚗¨GdᔠfJḄ©ᙢªḄᨵ(*஺A.ᡲ
Ḅ«¬ᵫ>ᡲ#ᔣ᪀ᡠᙠᙢᡈὅ±²ᙢḄP³´ᐵµB¶B.·¸ᵫ·¸¹ᡈὅ@ᳮ¹ᔣºᐵᙢ»ᐵᵭº©C.©¹ᡲ᜜¾@├¿8Ḅ├1Àᔣ᪀ᡠᙠᙢᡈὅ±²ᙢP³´ᐵᵭº©D.©¹ᑮ᜜¾├1¿8Ḅ├1Àᔣ᪀ᡠᙠᙢᡈὅ±²ᙢP³´ᐵᵭº©ூ
ᫀ௃BCD10.ᑡ⚗¨GdᔠᱯªḄᨵ(*஺A.Kᐹᨵ⌱ÄឋB.KÆ⁚ᐹᨵᓫ«ឋC.Éᙳ᳛ËÉ̤ÍXÎÏᜧD.Kᦈ#fᐹᨵᮣÒឋூ
ᫀ௃ABCD11.ᑡ⚗¨GdᔠfJÓ|78|Ḅᨵ(*஺A.Ô᜜[Ḅ8i8Õ᜜├1ḄB.Ô᜜[Ḅ<8i8Õ᜜├1ḄC.Ô᜜[ḄÖ᳛8i¤᳛8Õ᜜├1ḄD.Ô᜜[Ḅ¤᳛8iÖ᳛8Õ᜜├1Ḅூ
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21×ஹØÙᑖ᪆⚪1.ÜᔁÞᔆ|àá«â©¹2016ã1ᨴᨵᐵ78å⃩çè᝞ê(1*ëÜÞìᔆ[·íÞì200ᔴïᔴ2ðᓫñ2òᐗóôÞìᔆõᐹḄàáöᵨ÷ἠ(ùúû*üýþ¶400
ᐗஹ68
ᐗᦈᐭ஺2ᔣὅᦈ30ᔴᦈ!"#$%ᦈ&'42
ᐗ$%)᜜⊡,5
ᐗ./$%012ᵨ3
ᐗ4501678ᐹḄ&ᱥ01<ᵨ=ἠ?.ὅᢥABCDE஺ᦈᐭFGHᐸ0JᔆLMᡂ45ᔆ8ᐹḄ<ᵨ=ἠ?"#$%LM28
ᐗஹ1.36
ᐗᔁᔆᦈRSᔆTUᦈUCV2஺3ᔁᔆ⚞ᵨ᜜X150ᔴᔁ20000᪗Z[\[50000$\ᩩ200$\ᩩ^_)ᙠ70ᐗb!cᨴ├fgᔁ<ᓬᖪ18000[,45kl├fm36000
ᐗ஺nop᳛r20%.V2᳛30%.ᔁV2tu᳛56%,Bm᳛150ᐗ/[⌕xp1yzᔁᔆ᜜{LMḄ|⚗m஺2yzᔁᔆ᜜~ᡷḄ|⚗m஺3yzᔁᔆcḄ├⚗m஺4yzᔁᔆcCDḄ஺5yzᔁᔆc⊡CḄV2஺6yzᔁᔆc├fᔁḄV2஺7yzᔁᔆc~ᡷḄV2஺8yzᔁᔆc▭CDḄV2஺ூᫀ᪆௃⌕"Ḅyz.ABḄ⊡,tu▭Ḅ⊡,mk.Ḅyzp1yzᔁᔆ᜜{LMḄ|⚗m஺᜜{LMḄ|⚗m=68+1.36=69.36
ᐗ2yzᔁᔆ᜜~ᡷḄ|⚗m஺ᦈm=ᦈ)'X1+10%=42X1+10%=46.2
ᐗDm=ᦈmX᳛20%=46.2X20%=9.24
ᐗZᡷḄ|⚗m=ᦈm+DmXᡷ◀᳛=46.2+9.24X13%=55.44X13%^7.21
ᐗ$%02ᐕᡷḄ|⚗m=3X11%=0.33
ᐗ3yzᔁᔆcḄ├⚗m஺├fᔁḄ├⚗m=36000X17%=6120
ᐗ4yzᔁᔆcCDḄ஺D=6120—69.36-7.21-0.33=6043.1
ᐗV2Ḅyzpஹ⌕"ᡲ¡TUᦈUCV2ᵫᔁᔆ⊡CV2஺£ஹ⌕¤¥¦ᡲLMSḄ§ᡂy)¨6©஺|Ḅᩞᧇ)'{02᝞®l

22)'¯|°ᣚz஺5yzᔁᔆc⊡CḄV2஺ᔆTUᦈUCV2¯ᵫᔁᔆ⊡CV2p[55.44X1-13%+3+8]4-1-30%X30%%48.23+11+70%X30%n25.39
ᐗ6yzᔁᔆc├fᔁḄV2஺├fᔁḄV2=36000X56%+18000X0.015=20160+270=20430
ᐗ7yzᔁᔆc~ᡷḄV2஺⚞ᵨ᜜X~ᡷḄV2=150X2X30%=90
ᐗ8yzᔁᔆc▭CDḄV2஺▭CDV2=25.39+20430-90=20365.39
ᐗ2.µ✌⛲ᔆ¸D¹º⌕ᔜ¼½✌⛲╨¿✌⛲஺2016À1ᨴÁ=bÂÃp1├fÄ✌⛲45kl├fm30
ᐗ├f½╨¿✌⛲45kl├fm12
ᐗ஺2├fÅÆ⛲Ç45klᦈᐭ20
ᐗÈÇ├fḄᒹÊᱥᡠf&ᱥᑖÍ᪶z45kl├fm1
ᐗ஺3HÏÐ⚗Ñ5ᩩÒrÓÇÔ〈Ö᜜×ᩭÙÚḄÛᡝ\ᩩᡂÝ0.2
ᐗÞßÇf)ᡂÝᑭá᳛r6Q4ãäåæ|᳝Æᢇ45<ᵨ=ἠ?!"#)'18
ᐗÝᨴHᐸ60%ᵨéêëLM᳝Æ⛲Çì├fHᐸ30%ᵨéêëLM½╨¿✌⛲íᨵ10%ïðᵨ஺ñÞï5|᪗ZÐᢇ45<ᵨ=ἠ?!"#)¨28
ᐗ4.76
ᐗ$%01æ0120.5
ᐗ45&ᱥ01<ᵨ=ἠ஺⌕xp1yz¯æcᨴDV2஺½✌⛲V2᳛r5%,ᐸò✌⛲V2᳛r10%2yz¯æcᨴD஺ூᫀ᪆௃1yz¯æcᨴDV2pজ½½╨¿✌⛲ᙠôfõ⁚÷V2├fk÷V2.ঝÒrÓÇÔ〈Ḅ½✌⛲ùôfÞf)◤⌕ᢥ§ᡂy)¨y.DV2=0.2X5X1+6%4-1-5%X5%=0.06
ᐗঞ᳝Æ⛲Çᙠõ⁚÷V2ᒹÊᱥüᯠᑖÍ᪶zþ®ÿ
᜜ᦈ஺=20+14-1.17X10%=2.09ᐗট᜜ஹ᳝#$%&'#⛲)Ḅ+,ᢥ./⚞ᵨᦪ3ᡷ◀஺$%&'67✌⛲9ᢥ:;9<ᵨ᜜Ḅ᳝#./Ḅᦋᙠ?@A⁚CᦈḄ67✌⛲9ᙠDEFGHIᡷ◀᜜᳝#Ḅ+J஺ᐕLᡷ◀ḄJ=18X60%X10%=1.08ᐗঠᔠDQRSTᨴ=0.06+2.09-1.08=1.07ᐗ2DVQRSTᨴWXYজ├⚗]=30+12+20+14-1.17X17%+0.2X5X1+6%Q1-5%X17%=10.69+0.19=10.88ᐗ

23ঝb⚗]=18X17%+4.76+0,5X11%=3.06+4.76+0.055=7.875ᐗঞTᨴWX=10.88-7.875=3.005ᐗ3.ᵬᔁgᢇiRS2016j2ᨴi.klSmY(1)pᔁgᔆbAᔁg10s᪗uv9wIxyᐹḄWX{ᵨiἠ}ᡷὶ9☢Ḅ
J25ᐗ஺(2)pbBᔁg5s᪗uv9s᪗uvḄ
3.75ᐗ<9+ᐵ%஺(3)ᵬᢇiRSᑁḄᔁgḄ40ᾠ@ᔁgᢇiRS9wI├@ᦈᐭ15ᐗ஺bᔁgḄ80%├@g₝{ᓬ9wI<20ᐗ஺(4)ᵬᢇiRSᑁᔁgḄ¡᜜60%(ᑤᣵY¤bḄg¥F¦)├@§g₝{ᓬ9ᐳDwIH©├@]30ᐗ஺(5)ᵬᔁgᢇiRSbᔁgḄᒕ«¬ᑖḄ50%ᵨ®¯°〈ᐵ²ᓫ´950%µ¶'·ᑭi¹஺(+ºbᔁgḄᐵ᳛80%)⌕½Y¾¿klÀ⚪Y(1)AᔁgÂBᔁgÃᵬÄᔁgÅÆÄᔁgÇ(2)ᵬᔁgᢇiRSᔁgᢇiஹஹ§Q〉ᵨÉÊ᪵ḄÌÍ஺(3)DVᵬᔁgᢇiRSḄ஺(4)DVᵬᔁgᢇiRSḄWX஺ூ
ᫀ௃(1)Aᔁgs᪗uᩩ
=250000+10:250=100(ᐗ)9ÃᵬÄᔁg஺Bᔁgs᪗uᩩH©Ḅ
=37500X(1+80%)4-250=270(ᐗ)9ÃᵬÄᔁg஺(2)ᵬᔁgᢇiRSᔁgᢇiᔁgᢇiRS9Ã<ÐÑ├@ᔁg9HCᦈᢇiA⁚ḄÒᵬᔁgᢇiRSᔁgᢇi§9ᙠDCḄÓẠ9Õᢥᔁgᢇi├@]Ḅ11%DCp
9250ᐗ/᪗uvDCp3஺(3)ᵬRSᔣg₝{ᓬ├@ᔁgØḄYÙ
=[3.75X5X(1+80%)+5X0.015]4-(1-56%)=76.875(ᐗ)ØḄ=(76.875X56%+5X0.015)X80%+204-(1+17%)X11%+5X80%X0.025=36.48(ᐗ)ᵬRSᔣ§g₝{ᓬ├@ᔁgØḄ=30X56%+10X60%X0.015+30X11%+10X60%X0.025=20.34(ᐗ)ᵬRSᐳØ=36.48+20.34=56.82(ᐗ)(4)ᵬᔁgᢇiRSḄWXḄDVYTÜ├⚗]=[15+20+(1+17%)+30+204-4X50%]X17%=10.98(ᐗ)TÜᐕL}ᡷḄb⚗]=25X17%+{[3.75X(1+80%)+0.015]X5}4-(1-56%)X(80%+20%X50%)X17%=11.76(ᐗ)TÜWX=10.98-11.76=0.78(ᐗ)4..ß᜜àRSáᨴp᜜b80â᥅ᡲå9ᐵ
200ᐗ9Tᨴ@

24æᐸè70â9â@
4ᐗ(H©)஺épᑁF./ᔆêb᥅ᡲå100â9wIᔆêyᐹḄWX{ᵨiἠ9âëì6]1.755(©WX)9áᨴᐰ¬᜜├9æîï
205ᐗ஺⌕½Y(1)DVQ᜜àRSTᨴb᥅ᡲåஹWX(2)DVQ᜜àRSTᨴ├@᥅ᡲåஹWX(3)DVQ᜜àRSTᨴæ᥅ᡲå⌨ஹWX(ñ᥅ᡲåbᐵ᳛20%,᳛10%,WXæ⌨᳛13%)oூ
ᫀ௃(1)᜜àRSb᥅ᡲå=[200X(1+20%)]4-(1-10%)X10%=26.6667(ᐗ)(2)᜜àRSb᥅ᡲåWX=200X(1+20%)4-(1-10%)X17%=45.33(ᐗ)(3)᜜àRS®ó├@b᥅ᡲå9ÅÆ├@pᑁḄ᥅ᡲå9ᙳHÕõ஺(4)᜜àRS├@᥅ᡲåWX=4X70X17M45.33=2.27(ᐗ)(5)᜜àRSæ᥅ᡲå⌨=1.7554-(1+17%)X100X10%=15(ᐗ)(6)᜜àRSæ᥅ᡲå⌨WX=1.7554-(1+17%)X100X13%=19.5(ᐗ)÷ஹøᔠ⚪1.ßùúᔆ./æûüᯚþ92013jÿ
“ஹஹ⌨”஺20161ᨴ(1)⃩Ḅ!ᯚ#$ᢇ&ᐸ()*+5000-ᐗ/012(2)├456᜜8!ᯚ#$ᢇ&9ᐹḄ;<=>ᵨἠABCḄ├4D3000-ᐗ/01&=F510-ᐗ/012(3)GHIJKᩞᧇ$ᢇ&NOᡷḄJ⚗=D980-ᐗ&TUᵨḄVᵯXYZ;<=>ᵨἠABCḄ=F0.6-ᐗ&TU!ᯚ#]ᵨ^C_Ḅ`aXYZ;<=>ᵨἠABCḄ=F0.1-ᐗ&TUbcdeḄ├fcᚽ8-ᐗ(ᨵfᱥcj;<=>ᵨἠ)஺AHkᡷlḄJ⚗=D20-ᐗ஺mnoApḄ᜜8ᦈI!ᯚ#r&ᐸs60%᜜├&()*+2500-ᐗ/01&ᐸuḄ!ᯚ#ᑁ├&ᦈᐭ1500-ᐗ(x᜜8ᐸyfᱥᓫ{|}~├4&;<=Ḅ⌨=᳛9%)஺᪷ApḄᧇᔆ᜜8Hᔜ⌨Ḅ=஺ூ
ᫀ௃(1)ᔆᡈ⌨;<=ᡈX=Ḅ<1)Ḅ!ᯚ#X=;<=2<2)⌨;<=ḄHOᡷᡈ⌨=Ḅ=D=5000X(17%—9%)=400(-ᐗ)H=D=510—(980+0.6+0.l+8Xll%-400)-20=-91.58(-ᐗ)ᔆfᱥḄ├4DᓰHᐰd├4DḄ¡ᙠ50%A&ᡠ

25¤ᳮ⌨=஺5000X9%=450¦-ᐗ§450>91.58,ᡠ⌨;<=D91.58-ᐗ஺<3§├45᜜8deḄ!ªX=X==D=3000X15%=450¦-ᐗ§¦2§᜜8ᡈ⌨Ḅ;<=ᡈX=<1§⌨;<==3000X60%X9%=162¦-ᐗ§<2§⌨X==3000X60%X15%=270¦-ᐗ§<3§;<==1500X17%—3000X40%X17%=51¦-ᐗ§2.6«ᜧᖪ8¯°;<=$±=/&²⃩ᖪ³`aஹᢇஹ´4J&20162ᨴµᐵ·⃩᝞¦1§Jᓄᝢ³$ᢇ&TU»᜜Ḅ¼*220-ᐗஹ»᜜Ḅ½I¾ᳮ/¿F6-ᐗஹ»᜜Ḅ·ÀX4-ᐗ2TUcᡃ»ÂᐵÃḄcjXᵨ20-ᐗஹÄᔂXᵨÆ◅X11-ᐗ&TUÂᐵᙢÉcÊᖪ8¯°ḄcjXᵨ8-ᐗஹÄᔂXᵨ3-ᐗ¦ᑖÌYZᔠÎἠ§஺¦2§Ïᡲ`aᓄᝢ³$ᢇ&ÑᡲÒÓÔḄKᩞᧇÕ=FD86-ᐗ&`aÖ×ᔣÑᡲÒ9ᐹÙÚἠᦈY`aXÛ`ÜÝᩞᧇḄÕ=FDᐳ46.8-ᐗ&xᓄᝢ³ᖪ8¯°ᙢßàᳫâ*+஺¦3§ᦈI=ã³$ᢇ&TUᦈI*70-ᐗ&cjXᵨ10-ᐗ¦YZfᱥcj;<=>ᵨἠ§&ᨴäᦈI=ã³Ḅ30%ᵨ寰æçd2¦4§IJᐸèᖪ³&YZ;<=>ᵨἠ&TU*200-ᐗ஺;<=34-ᐗ,TUcjᓫécjXᵨ20-ᐗ¦ᨵfᱥcj;<=>ᵨἠ§&êfᱥëᦈᐭ~ìíîïᖪ³FD10-ᐗ¦ᓰTUFDḄ5%§,·ðñᵫcjᓫéóô.¦2'äJᓄᝢ³Ḅ¡ö`aᑴøᡂᝅÄᓄᝢ³&ᨴ├45ᐸèᖪâû9ᐹ;<=>ᵨἠ&YZÕ=├4D650-ᐗ2üý├45Xὅÿ
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26ঝ~ᓄᝢ-VW=261+52.24-1-30%X30%^134.23ᐗঞ~ᓄᝢ-$%=261+52.24-1-30%X17%p76.06ᐗ2yz{|}\⁚-ᡷḄVWஹᦟW▬;জ\⁚-ᡷḄVW=86+46.84-1.17+1-30%X30%=54ᐗঝ-ᡷ=547%=3.78ᐗঞ-ᡷᦟW▬=54X3%=1.62ᐗ3yz{|}-ḄVW650+70.24-1.17X30%-134.23=213-134.23=78.77ᐗ4yz{|}GḄ├⚗46.84-1.17+650+70.24-1.17+300+14.044-1.17=40+650+60+300+12=1062ᐗ1062X17%=180.545yz{|}ᡷḄ~⚗76.06+8X11%+70X13%+10Xll%X1-30%+34+20X11%X1-5%=76.06+0.88+7.14+34.39=118.47ᐗ6yz{|}-$%஺-$%=180.54—118.47=62.07ᐗ¤¥¦⃩¨c©ஹᓫ⚗⌱¬⚪1.pᑡᔜ⚗J®¯◅¨hḄ⃩¨y±`
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37(2)gJhijᵨḄ4500000lmḄnᜓdp᛻᜜rᳮ>B᛻tuᔣbᐵwx>WXy᛻᜜Ḅrᳮ150000ᐗஹᧇ{1100000ᐗ>|?ᙠbᐵ~Ḅ▲ᑁᦈKnᜓ஺(ᐵ᳛ᙳ:20%,STU01᳛:9%)⌕(1)STUḄᐵஹ01ஹ34஺(2)dp᛻᜜rᳮnᜓḄᐵஹ34஺ூᫀ᪆௃(1)STUḄᐵஹ01ஹ34஺ᐵ=(400000+30000+40000+20000)X20%=98000(ᐗ)01=(400000+30000+40000+20000+98000)4-(1-9%)X9%=5880004-(1-9%)X9%=58153.85(ᐗ)34=588000+(1-9%)X17%=109846.15(ᐗ)(2)dp᛻᜜rᳮnᜓḄᐵஹ34஺ᐵ=(50000+100000)X20%=30000(ᐗ)34=(50000+100000+30000)X17%=30600(ᐗ)3.2016F4ᨴᡃQᵬ89Pᱥ>ᱥᙠᡃQ᛻᜜᛻Ḅᡂ>ᐸ:120)ᐗ=Z[஺ᢇᱥ>ᵫᵬ89├pᑁᙢ>├ᦈᐭ210.6)ᐗ=Z[(¡)>|WX├ᱥḄd112)ᐗ(ᨵᱥd¢N34£ᵨIἠ)஺¥᜜>ᵬ89¦§¨ḄS©U1V>bᐵªḄ:15)ᐗ=Z[஺u«ᱥḄᐵ᳛:20%,S©UḄᐵ᳛:10%„ᱥḄ34᳛:17S©UḄ01᳛:5®⌕(1)ᱥḄ¯ᐵ஺(2)ᱥḄ34஺(3)S©UḄᐵஹ01ஹ34஺(4)ᵬ894ᨴ°᛻ᑁḄ34஺±ᫀ²(1)ᱥḄ¯ᐵ஺ᱥḄ=120X(1+1%)=121.2()ᐗ)ᐵ=121.2X20%=24.24()ᐗ)(2)ᱥḄ34஺34=(121.2+24.24)X17%=24.72()ᐗ)(3)S©UḄᐵஹ01ஹ34஺ᐵ=15X10%=1.5()ᐗ)01=(15+1.5)+(1-5%)X5%=17.37X5%=0.87()ᐗ)34=17.37X17%=2.95()ᐗ)(4)ᵬ894ᨴ°᛻ᑁḄ34஺34=210.6+(1+17%)X17%-24.72-2.95-12X11%=30.6—24.72—2.95-1.32=1.61()ᐗ)³´µ¶·¸¯¹ᙢ34¸

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ᫀ௃(1)EF23Ḅ?@+ᵨGHIஹKLḄ,-MN23஺ᵨGOPQRḄᜩᯠ1SGTU├WḄX6஺,-EF23=0.35X400000X6%=8400(ᐗ)ᜩᯠ1EF23=(0.28X8000+0.28X2000)X6%=2800X6%=168(ᐗ)(2)EFḄ?@+├⚗d=0.35X400000X17%+2800X13%=23800+364=24164(ᐗ)⚗d=12*17%+2X1g=2.04+0.22=2.26(ᐗ)EF=24164—2.26=24161.74(ᐗ)2.ij᜜ᔠ2mᙢopqr2016sQtu&v:

44x1y1ᨴz{|}~ᜐᙢḄᵨᩗᙢ6000ᐗFᐵ!240ᐗx2ytᙢpz᪗ஹᡠxὅ+ᵨG⃩ᑭឋqᐳ&y.ᑏᔜ¢ᓰᙢ☢¥ᔜ61/3x3ypᡂ¨3000ᐗᑖªᑮᑭ¬300ᐗᒹ®¯{°±▲Ḅᑭ¬40ᐗx4yᑏpᡂ¨4000ᐗ³´µ¶·¸᪀<ᑭ¬ᐹ»ᦪdx5y½¾ᝅḄᡠpᡂ¨480ᐗ³´Àᑖªᑭ¬᪷ÂᐵÃÄᡠoᩗSGᐰ»&Æᡠᨵx6y9ᨴÈᐰÉÊPËᦈÍqrÎÏᦈᐭ15000ᐗÎᑏ9000ᐗ½ÑÒὶ⃩pᖪÕᦈÖÄᦈᐭ×ØÙÚ⃩Û◅Csᦈᑮ250ᐗ஺ᐸÑᐵ2ᧇ+AmᙢoqrᡠᙠḕÃÄᢥᙢᨚXᩩäÃÄḄå▲?@ᡷ◀mᙢop!ᵨ஺⌕>+᪷Â2ᧇᢥuᑡéêëìí⚪í?@ᔠ?ᦪ+xᑤð⃩&yx1y?@qrEFḄmox2y?@qrFᙢñEᡷḄᙢᵨᩗḄdx3y?@qrFᙢñEᡷḄpᡂ¨Ḅdx4y?@qrFᙢñEᡷḄp!ᵨ.ᐸÑᡷ◀⚗òx5y?@qrFᙢñEᡷ◀Ḅx6y?@qrEFḄᙢ஺ூ
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ᫀ௃ABCD

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§஺A.310ᐗB.354.5ᐗC.394.84ᐗD.349.84ᐗூᫀ௃B11.ᑡᐵ!"#ឋ%&ᡠ()ᜐᳮḄ⊤./0123Ḅ4஺A.!ᙠ%&6789Ḅ%&ᦈᐭ<%&=>0?@ᨚ1ᐭB6CD)ᡠ(E0FᙠGᡂ%&ḄIJ0K%&ᦈᐭ<=>LMNOPQB.!Ḅ%&ᦈᐭᡷ◀%&=>ḄTE!Ḅ%&ᡠ(C.!Cᙠ%&GᡂḄIJU0U%&ᡠ(ᐭBIJCD)ᡠ(EQD)D.%&VWXY
Z[ᓫ]^ᡈ1]^`?@abcᵨḄ0ᙠeXYfgᢗXcᵨV01(abiᢚkᡈl├ᵨூᫀ௃D

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)ᐵç?Ḅᐸé½⚜¡ூ
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ᫀ௃AB2.ᑡ⚗î/0ýᔠᦈᐭ3ç̵Ḅᨵ஺A.pûஹþᑭᩗÿឋᢗᦈ◀ᨵ᜜ᢥ᯿ᢗᑭᑖḄᦈᐭB.ᑭᦈᐭᢥ᯿ᔠ"#Ḅ$%&'(ᑭḄᦈᐭC.*+,-ᑖᡂ/+0ᦈᐭḄᢥ᯿12ᑖ0,-ḄᦈᐭD.4ᑖᦈ5/├78ᱥḄᢥ᯿ᔠ"#Ḅᦈ5ᦈᐭூ
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55B.12ᡠᑴ{ḄstuᑴAᔠm2ᙢC.12r▭ḄstuDm|ᡷV&ᡠ0C%D.ᨵᐵstuḄ᣸R4ᡈ⌫C5~?Ḅூ
ᫀ௃ABCD5.<ᑡᡷ◀⚗?@4⌴ᡷ◀Ḅ⚗?ᨵFG஺A.stuB.sᦟ¡¢C.2%£¤¡D.¥¦¡ூ
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ᫀ௃ABCD7.<ᑡ⚗?@ᢥ᯿ᔠ"#ḄᦈᐭḄᨵFG஺A.ᑭᦈᐭB.ÅuᦈᐭC.ᱯÇᩗÉᵨ¡ᦈᐭD.\]ᣎdᦈᐭூ
ᫀ௃ABC8.<ᑡ⚗?@Aᔠ12ËÌLMÍÎ▲7Pᡠ0CᜐᳮḄᨵFG஺A.12ËÌV&ᢝᨵ▲7P+0ḄᦈᐭRÑÒ~12Ḅ'CᦈᐭB.᝞ÔARÕᑣÖᦈᐭ'ÖᐰØÒ~ËÌᡠ0C.᝞ÔBRÕ▲7PËÌᦈᐭḄÙØË(Ú▭ᡠᨵ&ÛRÜÝCD.D▾ᑨ12àᐸᢝḄV&▲7P¸\áâᑮ▭ᡠᨵ&ä<ḄRå"ËÌ▲7Pூ
ᫀ௃CD9.<ᑡ⚗?@Aᔠ12ᡠ0CᦈᐭḄᨵFG஺A.*+¢(çè¡/éᡲ├Ḅᙠᦈᑮ├ëᓫÛᦈᐭìᦈᑮ├ëᓫ85Ḅ~├8ᱥí180ᜩḄïᜩB.ul✌⛲4òᣚô'ïᢥ᯿├7ul✌⛲▭+0ḄᦈᐭᦈᐭC.$ᩗ&r$%&õöḄ$%ᡷ◀uᢚᡷD.├7ᢚÌ'ïᙠkïøï├7ᖪ-ᦈᐭூ
ᫀ௃CD10.<ᑡ⚗?@'ï¬ᐭ12ïúᦈᐭûØḄᨵFG஺A.12ᦈ+ḄRüCᦈᐭḄýuஹᦈ¡B.þÿᢗὅᦈḄᢗC.ᐭ⚜ᳮḄᓫᦈᑮᵫ!"ᐭḄ⊡$ᦈᐭD.&'ᑭ)ᦈᐭூ
ᫀ௃ACD

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ᫀ௃ACD12.᪷mᡠ67oḄpq2-ᑡ⚗0ᐕsᙠᡠ678ᐰTmᡷ◀ḄᨵBC஺A.ᵯwᔣyz]cdḄ?@B.{◅ᢥpq}Ḅ{◅{~@C.ᔠᳮḄ{cD.{◅cdḄ;<=>?@cூ
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ᫀ௃ABCD×ஹWᑖ᪆⚪Ü1.Ý2016§ßàÄ᪶aᑭáâT840äᐗ2æyὺèḄéWêOᡠëW2¼aᨵᐵìí᝞-ÜB1Cᙠᡂ=ᵨ1▭ᑡcîÉï@400äᐗ2▭ᑡcîðÌḄÈÉÉéy=10äᐗஹÈÉñᑭ=60äᐗஹÈÉᦟóy=25äᐗ2µ6îôÉéy="}¸¹ᵨᦈmõ஺B2C4ᨴ1÷`y⃩ùúKbùᐭ¤ᜓû2ùúüÇ2§2ýឋcdù@40äᐗ2Wᐭî¦üḄᳮ=ᵨÿ35ᨴ10ᔠᩩḄᢈᡠ650ᐗ஺ᡠᢥ!"#$ᜐᳮ4()*ᔠᑭᵨ-./0ᔠ12#$Ḅ034├67├6ᦈᐭ120ᐗ஺ᦈᐭᢥ!"#$ᜐᳮ5;᛻᜜>?@ᑖB!CᑭD35ᐗEFᐭᑭDGHI>?@ᡠᙠ1〉ᵨḄᡠ!!᳛30%o⌕PQ1FRS⚗UVWX᦮ḄᡠHI

572FR[\]ᜓḄ[_WX᦮ḄᡠHI3FRᢈᡠWX᦮ḄᡠHI4FR*ᔠᑭᵨ-.WX᦮ḄᡠHI5FR()`RabḄᡠ!H஺ூdᫀfg᪆௃1FRS⚗UVWX᦮ḄᡠHIᐕk!lᡷ◀ḄopUV=400X2%=8ᐗWXtᡠH=10—8=2ᐗᐕk!lᡷ◀ḄvowᑭV=400X14%=56ᐗWXtᡠH=60—56=4ᐗᐕk!lᡷ◀ḄvoᦟyUV=400X2.5%=10ᐗWXtᡠH=25—10=15ᐗS⚗UVᐳFWX᦮ḄᡠH=2+4+15==21ᐗ2FR[\]ᜓḄ[_WX᦮ḄᡠHI᪷~!!"#$Wᢥ᯿[\▲ᙳᒴᡷ◀஺[_WXtḄᡠH=40-40X50%X9/12=25ᐗ3FRᢈᡠWX᦮ḄᡠHWXᡠH=500+150+2=575ᐗ4FR*ᔠᑭᵨ-.WX᦮ḄᡠHWXᡠH=120X1—90%=12ᐗ5FR()`RabḄᡠ!H஺᛻ᑁ᜜W!ᡠH=840+21+25—575—12+35+1-30%=299+50=349ᐗᡷ◀▲H=349X25%X504-349=12.5ᐗ᛻᜜▭bᡠ!=50X30%=15ᐗ()`Rabᡠ!=349X25%—12.5=74.75ᐗ2.Uᱯ/0ឋ᜜ᖪᢗ-t!!2009)1ᨴ,U⃩15)஺2009)2015)ḄW!ᡠH᝞QᓫQᐗ)¡2009201020112012201320142015W!ᡠH50150-3202004305204802016)ᨵᐵ/0ஹU⃩-ᧇ᝞:1703├6ᦈᐭ2300ᐗஹ§ἠ©ª«ᦈᐭ150ᐗஹ¬1®ᑶᑭ°ᦈᐭ50ᐗஹ;ᙠ᛻᜜ᢗ-Ḅ?@ᑖB!CᑭD180ᐗ±ᢗ-²〉ᵨᡠ!!᳛20%஺2©/03├6ᡂ´1100ᐗI©/├6Vᵨ380ᐗI©/03├6!_f▬¶50ᐗI3©/·¸Vᵨ220ᐗᐸºQ1ᨴ1»¼-²½¾¼/0ឋ-_300ᐗ▲1)¿Àᑭ°Vᵨ30ᐗÁÂÃÄ)ᑭ᳛6%I4©/ÅᳮVᵨ260ᐗᐸºÆ¸ÇÈV130ᐗI5“⃩᜜¿Ê”ÌᡝÎÏ_H44ᐗ஺ᐸºQÆᔠÁÐÑ_4ᐗIÒÓÔÕoÖ×ÔÕØÙᣎÛÜ003ᢇÌ☢ᡂ´40ᐗ(ÁßàᱥâÆ!├6«ã56ᐗ஺

5862016)©/äå$-0Ḅᜧçᳮ¿Ê50ᐗ()è~ᡷ◀ᢥ᯿!"#$ᜧçᳮ¿Êᔠ!"#$Ḅᩩèéå$-0Eêëᵨ)▲5)஺⌕PQ᪷~ìí-ᧇᢥᑡïðBdñ⚪óñFRÊᔠFᦪQ1FR2009)2015)ᐳFWbḄᡠ!I2FR2016)W!ᦈᐭGHI3FR2016)ᡠ!lõöᡷ◀Ḅ·¸VᵨI4FR2016)ᡠ!lõöᡷ◀ḄÅᳮVᵨI5FR2016)ᡠ!lõöᡷ◀Ḅ⃩᜜¿ÊI6FR2016)Ḅå$-0ᜧçᳮ¿ÊWX᦮ḄᡠHI7FR2016)ᡠ!lõöᡷ◀⚗÷_HᔠFI8FR2016)᛻᜜ᢗ-ᑖB!CᑭDᙠᡃ1Ḅᡷ◀▲HI9FR2016)WbḄᡠ!஺ூ
ᫀ௃1FR2009)2015)ᐳFWbḄᡠ!Iᵫúûü“ýþSÿ”Ḅ20092010ᡠ2011320ᐗᡠ2012⊡2011Ḅ!ᯠ120ᐗᡠ2013⊡2011Ḅᨵᡠ310ᐗ$%&ᦈᡠ(Ḅᡠ=310X25%X50%=38.751ᐗ22014456%(Ḅᡠ=520725%=1301ᐗ22015456%(Ḅᡠ=480X25%=1201ᐗ2ᔠ9(Ḅᡠ=38.75+130+120=288.751ᐗ21229;2016(ᦈᐭ>?(ᦈᐭ>?=2300+561ᣎA2=23561ᐗ21329;2016ᡠBCDᡷ◀ḄGHIᵨKLᐕNBᡷ◀ḄᑭPQR=3001ᐗ2CDᡷ◀ḄGHIᵨ=220—130-182=2081ᐗ21429;2016ᡠBCDᡷ◀ḄUᳮIᵨ├XᦈᐭḄ5%O=2356X5%°=11.781ᐗ2HYZIḄ60%=130X60%=781ᐗ2CDᡷ◀ḄUᳮIᵨ=260—1130-11.782=141.781ᐗ21529;2016ᡠBCDᡷ◀Ḅ⃩᜜QRᣎA]^^_Ḅ“⃩᜜QR”=40+56X17%=40+9.52=49.521ᐗ2ᔠabcd4ᐗᐕNᙠBᡷ◀஺g9ᑭh=2300+180—1100—380—220—260—50—49.52-4=416.481ᐗ2ijᣎAᐕNBᡷ◀Ḅd?=416.48X12%=49.981ᐗ2ᡠkCDᡷ◀Ḅ⃩᜜QR=4+49.52=53.521ᐗ2l%ᡠ=53.52—44=9.521ᐗ2

591629;2016ḄmnL^ᜧpᳮQR(l᦮Ḅᡠ?$ᐕNBᡷ◀ḄᜧpᳮQR=50+5=101ᐗ2(rl᦮stᡠ?=50—10=401ᐗ21729;2016ᡠBCDᡷ◀⚗vd?ᔠ9CDᡷ◀⚗vd?ᔠ9=2081GHIᵨ2+141.781UᳮIᵨ2+3801├XIᵨ2+53.521⃩᜜QR2+11001├Xᡂx2+501⃩dy▬t2=1933.31ᐗ21829;2016(Ḅᡠ஺(ᡠ?=2356—1933.3=422.71ᐗ2(Ḅᡠ=422.7X25M180+11-20%2X125%-20%2=116.9251ᐗ2|ஹ~ᔠ⚪1.ᢈk^_Ḅஹ^ஹ├X⌕H஺2016ᐸᨵᐵḄ^⃩᝞112]Ḅ^_├Xᦈᐭ3000ᐗ12஺122ᓬᦈj5ᐗᑭPᦈᐭ1.2ᐗ஺132ᵬi¢Ḅ£ἠRXᦈᐭ240ᐗ1£ἠḄ¥180ᐗ2¦⚗ᢈ§¨©ᡠ600ᐗ஺142$^_Ḅ├Xᡂx1800ᐗ஺152^_Ḅ├XIᵨ350ᐗᐸªH«¬I25ᐗ஺162$ḄUᳮIᵨ250ᐗᐸª^_ḄẆ®Iᵨ100ᐗ1^_Iᵨ50ᐗ¯ᡂ°Ḅ±¯L^²├³▲102HYZI50ᐗᐸµIᵨឋI100ᐗ஺172᛻᜜ᢗLḄᑖi¢ᑖºᑭh70ᐗ1᛻᜜ᑖi¢ᡠᙠ〉ᵨḄᡠ᳛30%o182r$¾⚜ᡠ120ᐗÀÁᨵ10ᐗ1ÂÃ⊡³▲2஺⌕Ä1129;$᛻ᑁḄ(ᦈᐭ஺1ᢈ¨©ᡠ21229;$᛻ᑁḄᢗL¨©ᡠ(Ḅᡠ஺1329;ᐕNBᡷ◀ḄH«¬I஺1429;ᐕNBᡷ◀ḄẆ®IᵨIᵨ஺1529;ᐕNBᡷ◀ḄHYZI஺1629;᛻᜜ᡠḄ(?Æ▲?஺1729;$Ḅ(ᡠ?(ᡠ?஺ூÈᫀyÊ᪆௃112;;$᛻ᑁḄ(ᦈᐭ஺1ᢈ¨©ᡠ2ḄᑭPᦈᐭ1.2ᐗᡠ஺(ᦈᐭ=3000+5=30051ᐗ21229;$᛻ᑁḄᢗL¨©ᡠ(Ḅᡠ஺᪷ÎÏn¦ÐᑁÑÒ¨©ᢈᡠᨵᩗᡠÔÃ500ᐗḄÕᑖᡠÔÃ500ᐗḄÕᑖ%&ᦈᡠ஺ᡠk

60ᢗL¨©ᡠ500ᐗᡠÔÃḄ100ᐗ(஺(=100X25%X50%=12.51ᐗ21329;ᐕNBᡷ◀ḄH«¬I஺᪷ÎÏnÖ¦Ḅ×ᔠᩩḄÙÚIH«¬I◀H▾GஹHUÕÜÝᨵÏn᜜ÔÃ$├X1⃩2ᦈᐭ15%ḄÕᑖCDᡷ◀ÔÃÕᑖCDᙠkÞ¨ᡷ◀஺ᡠkᐕNBᡷ◀ḄH«¬I▲?=3000X15%=4501ᐗ2Ḅ25ᐗH«¬IßᙠBᡷ◀஺1429;ᐕNBᡷ◀ḄẆ®IᵨIᵨ஺᪷ÎÏn^_ḄẆ®Iᵨßt9ᡷ◀¯ᡂ±¯L^9ᐭ$³jḄᙠᢥ᯿ÏnÎâᡷ◀ḄãẠÀᢥ᯿Ẇ®IᵨḄ50%t9ᡷ◀¯ᡂ±¯L^Ḅᢥ᯿±¯L^ᡂxḄ150%²├஺ᡠkᐕNBᡷ◀ḄẆ®Iᵨ=100X150%=1501ᐗ2ᐕNBᡷ◀Ḅ±¯L^Ḅ²├Iᵨ=50+10X150%=7.51ᐗ2(l%ᡠ?=50+7.5=57.51ᐗ21529;ᐕNBᡷ◀ḄHYZI஺᪷ÎÏnḄå^⃩æçᨵᐵḄHYZIᢥ᯿?Ḅ60%ᡷ◀èᨬÔÃ$├X1⃩2ᦈᐭḄ5%஺஺ᡠk50X60%=301ᐗ23000X5%o=151ᐗ2஺ᐕNBᡷ◀ḄHYZI▲?=151ᐗ2(lsᡠ?=50—15=351ᐗ21629;$᛻ᑁḄ(ᡠ??஺ᐕN⊡10ᐗ஺(ᡠ?=3005—1800—350—250—57.5+35-10=572.51ᐗ2ᢈ〉ᵨ15%Ḅ᳛஺(?=572.5X15%=85.8751ᐗ21729;᛻᜜ᡠḄ(?Æ▲?஺ᩭëì᛻᜜Ḅᡠ?=70+11-30%2=1001ᐗ2᛻᜜ᡠḄ(?=100X25%=251ᐗ2Æ▲?=ª᛻ᑁஹ᛻᜜ᡠí᯿ᡠî9;Ḅ(>?Xᩭëì1ᙢð2Ḅ(ᡠ?♦ª᛻ᑁஹ᛻᜜(ᡠ>?=185.875+252X11004-672.52=110.875X14.87%^16.491ᐗ21829;$Ḅ(ᡠ?஺ò16.49V25,ᡠk(?=110.875—16.49õ94.391ᐗ22.᜜ö2016^⃩᝞112$^_Ḅ├Xᦈᐭ2000ᐗ1¾÷Æ├Xᡂx2122$Ḅ├Xᡂx1200ᐗRø⌨¥1úI210ᐗ;132$Ḅ├XIᵨ120ᐗᐸªᒹýÙÚIQR80ᐗஹþdQR20ᐗ1åªÿ᪀ḄḄᦈᐭ200ᐗ4Ḅᳮᵨ200ᐗ!ᐸ#$%50ᐗ5Ḅ'ᵨ100ᐗ6*#+ᑖ-.ឋ01!2301ᦈᐭ500ᐗ!01ᜐ567Ḅ

61ᦈᐭ30ᐗ!01:;16ᐗ!<ᡂ01>?஺⌕BC᪷EFGHᧇᢥKᑡMNOPQRS⚪C1OPU*#ḄVOᑭX2OPU*#ᐕZ[\ᡷ◀Ḅ_`:;ab:;3OPU*#ᐕZ[\ᡷ◀Ḅ#$%:;4OPU*#-.ឋ01ᡠ3஺5OPU*#deḄ*#ᡠ3[஺fRᫀhDU*#ḄVOᑭX=2000+500+30-1200-10-120-200-100-16=884ᐗ2OPᐕZ[\ᡷ◀Ḅ_`ab:;2000+30X15%=304.5ᐗ!80ᐗḄ_`:;ᐕZEqᡷ◀஺200X5%=10ᐗ!ᐕZ[\ᡷ◀Ḅb10ᐗ!dUrsᡠ3107ᓃ03OPᐕZ[\ᡷ◀Ḅ#$%:;50X60%=30ᐗ!2030X5%°=10.15ᐗ!ᐕZ[\ᡷ◀Ḅ#$%10.15ᐗ!rsᡠ3=50—10.15=39.85ᐗ4-.ឋ01ᡠ3=500—16=484ᐗ5de*#ᡠ3[ḄOPde[ᡠ3=884+10+39.85+484=1417.85ᐗde*#ᡠ3[=1417.85X25%-354.46ᐗyᓝ{|}~ᡠ3[{ஹᓫ⚗⌱⚪C1.Kᑡ}~ᡠ3[ᦈ!ᔠ}~ᡠ3[ᑴḄ஺A.ᔠᦈᑴB.ᑖᦈᑴC.ᔠᦈᑴD.ᡷᑴூRᫀ௃B2.Kᑡ⚗!ᔠ'ᡠ3[\ᡷ◀[ḄM஺A.1'eḄ[2ᔣ;¢:£Ḅ3ᵫe[~¥¦Ḅ'q▭¨:Ḅ©ªᵨ4[«¬Ḅᵨᡷ◀᪗®஺B.1'eḄ[2ᔣ;¢:£Ḅ3[«¬Ḅᵨᡷ◀᪗®4ᵫe[~¥¦Ḅ'q▭¨:Ḅ©ªᵨ஺C.1'eḄ[2ᵫe[~¥¦Ḅ'q▭¨:Ḅ©ªᵨ3ᔣ;¢:£Ḅ4[«¬Ḅᵨᡷ◀᪗®஺D.1'eḄ[2[«¬Ḅᵨᡷ◀᪗®3ᔣ;¢:£Ḅ4ᵫe[~¥¦Ḅ'q▭¨:Ḅ©ªᵨ஺ூRᫀ௃A3.Kᑡ⚗!ᔠ¯°±²e[Ḅ«¬஺A.e[~¯°±²dUeḄ[ᨵ⃩#[ஹµ¶·¸¹º[ஹᦟ¼▬¾ஹ¿ᙢsÁ[ஹᓺÃ[஺

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ᫀ௃A4.}~23}~ÄἠÆᩗᡠ3Ḅ!dUᢥ᯿>HÉᡠ3[Ḅ஺A.ᕒ>ËÌᨵÄᩗÍÎÏ*#[ÐᑭXᑖÑ23Ḅᡠ3B.ᕒ>ÒᩗÐḄÄἠÓ¯°ÔÕ3ḄÖ×ØÙÚÛܶÝÞḄßC.ᕒ>ᩗÔ!ᐸà*#23ÄἠḄq▭ØÙÞá×ØÙÚÛܶÝÞḄßD.ᕒ>âãqäÄἠÆᩗOᑜ*#ᣴçḄÄἠÆᩗூ
ᫀ௃C5.Kᑡ⚗!è×e[~ᙠêq▭>?ᜩᦪḄ஺A.Úí~ᵬ20161ᨴ1Úᩭê>?!4ᨴ30Úñ◀òó᛻!ᐸ>?ᜩᦪ120ᜩB.õö~÷20162ᨴ1Úᩭê>?!4ᨴ30Úñ◀òó᛻!ᐸ>?ᜩᦪ88ᜩC.øö~ù20163ᨴ1Úᩭê>?!4ᨴ30Úñ◀òó᛻!ᐸ>?ᜩᦪ61ᜩD.úö~û20164ᨴ1Úᩭê>?!4ᨴ30Úñ◀òó᛻!ᐸ>?ᜩᦪ30ᜩூ
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ἠ├2016ᐳἠ├ᦈᐭ400000ᐗἠ᪀ᐸ├"#$30000ᐗ஺2016'()*ᡠ,-./஺A.2250ᐗB.6000ᐗC.2085ᐗD.5670ᐗூ
ᫀ௃C7.920163ᨴ;ᐸ5<ᵯᾯ?@ABᵨᢥ᯿ᔠGHI?J-1)ᨴ?K$-1200ᐗ஺LᨴMᵯᾯNᳮ$200ᐗ.9/ᑣ93ᨴQ'()*ᡠ,-./oA.240ᐗB.26.56ᐗC.66.56ᐗD.40ᐗூ
ᫀ௃B8.A20163ᨴ1STᳮUVW⌨YḄ"#ᐸ[\]⌨Y^_10)ᨴ஺ᓫaᐸbcឋ⊡f150000ᐗ஺gᐸhcឋ⊡f'(Ḅ)*ᡠ,-./஺A.52420ᐗB.1870ᐗC.18700ᐗ

63D.0ᐗூ
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ᫀ௃C10.201610ᨴ;ᐸḄ1ᝅ@9Ḅᐕ-200ᐗMḄ,ᔠᳮ$ᵨᔠ-12ᐗ@9ᦈᐭ350ᐗMḄ,ᔠᳮ$ᵨᔠ-16ᐗ஺ᑣᑁ)*ᡠ,./஺A.24.4ᐗB.26.8ᐗC.64.4ᐗD.66.8ᐗூ
ᫀ௃C11.920165ᨴTᳮUVW⌨YḄ"#ᐸ[\]⌨Y^ᨵ7)ᨴ஺⌨Yᓫa@ᐸhcឋ⊡fᦈᐭ35000ᐗ஺ᑣ9Ḅhcឋ⊡fᦈᐭ'()*ᡠ,./஺A.7745ᐗB.945ᐗC.315ᐗD.445ᐗூ
ᫀ௃C12.◅Ḅ⃩├ᕒ20165ᨴᦈᐭ9000ᐗᐸnᡂ-4000ᐗ஺¡¢ᦈᦟ$▬¥¦ᙢ¨ᦟ▬¥ᑣ©ᦈᐭ'()*ᡠᒹ-./஺A.1440ᐗB.800ᐗC.815.62ᐗD.1019.52ᐗூ
ᫀ௃Cbஹ¬⚗⌱¯⚪±1.²ᑡ⚗´nµᔠ¶·ᡠ)*ᙠnj᛻ᑁ¸·ᜩᦪ¦~▭tuᜩᦪHIḄᨵ./OA.)*ᐭ᛻ḄLSᢥ1ᜩgᐸᙠº~▭⌹ᶇᜩᦪB.)*[᛻ḄLSᢥ½ᜩgᐸᙠº~▭⌹ᶇᜩᦪC.)*ᐭ᛻ḄLSᢥ1ᜩgᐸᙠº~▭tuᜩᦪᜩᦪD.)*[᛻ḄLSᢥ½ᜩgᐸᙠº~▭tuᜩᦪᜩᦪூ
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ᫀ௃ACD6.20151ᨴ1Ḅἠ1000"#2ᐗ஺2ᨴ1ᓬ'ἠ200"()ᑭ50ᐗ+5ᨴ1ᓬ'ᒕ-Ḅἠ300"()ᑭ120ᐗ+20161ᨴ/ᒕ-Ḅἠᐰ1ᓬ'"()ᑭ800ᐗ஺ᑣ4ᑡ⊤789:Ḅᨵ<=஺A.>?@ᓬ'ἠḄ()ᑭABᐰCDᐭAEFᡠCB.>I@ᓬ'ἠḄ()ᑭABᢥ50%DᐭAEFᡠCC.>L@ᓬ'ἠḄ()ᑭABᢥ25%DᐭAEFᡠCD.>?@ᓬ'ἠḄ()ᑭABᢥ75%DᐭAEFᡠCூ
ᫀ௃ABCLஹDOᑖ᪆⚪S1.2014U4ᔜ⚗ᦈᐭS<1=XYᒹ?ᓺᑵᔆ"Yᒹ^_1஺ᢥ`abc"ᐰAdᒹᓫf20000ᐗ஺gᓺᑵᔆhij⃩ᑭl80000ᐗ"#ᨴḄmnᦈᐭ_1000ᐗ஺o᜜#ᨴqrbcstduḄ“L◅”_500ᐗ஺<2=5ᨴy'᱐?{℉}"~12000ᐗ"'᱐ᡷᡠF+6ᨴy'᱐ᓺᦪ5000"~8000ᐗ஺<3=_᪥j⃩ᳮ☢Ḅ஺10ᨴyᐳ4@"#@1500ᐗ஺ᐸ/Ḅ?rᦟ¡ᣎ£¤¥᩟§¨ᦟ஺<4=©ª§«_¬®¯°Ḅᝄ²10000ᐗ஺

65
5}_³ᯠµ"ᙠ?⚗n·d᧕8¹ºᔣᐸ¼uḄ?½¾¿ÀÁ⚗12000ᐗ஺⌕ÃSᑖÄDOAEḄᡠF஺ூÆᫀÈÉ᪆௃
1YᒹᓺᑵᔆAEᡠFḄDOSAEFᡠC=80000—20000—3500X12+
1000+500X12=80000-20000-42000+18000=36000
ᐗAEᡠF=36000X20%-3750=3450<ᐗ=
2~AEᡠFḄDOS'᱐ᡷᡠF=12000X
1-20%X20%X
1-30%=1344<ᐗ=ᓺᦪ⊡dᡠF=
12000+8000X
1-20%X20%X
1X30%-1344=896<ᐗ=
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5¾¿ÀÁ⚗AEᡠF=12000X20%=2400<ᐗ=¾¿ÀÁ⚗ᢥ“Ꮤᯠᡠ”EᡠF஺2.Ï_Ð⃩ÑÒḄÓm"#ᨴᨴÔ3500ᐗ"o᜜©m}◤⌕#ᨴ¨ᵨ×ஹØ⊡Ùᦈᐭ1000ᐗ஺20163ᨴ"BÐ⃩ÑÒᦋᑴ"ᵫÑÒÓm'n/ÑÒn·ºÝ"Þ/ÑÒn·UßᨵᡠᨵᩗḄáâᓄᑮ'n஺3ᨴyå"ᡠᨵÑÒḄ⚞çèÓm¾éêmn"ëᑖᑮḄâᓄn·ᢥᨴìᑖ)஺Ï'n10íᐗßᨵᡠᨵᩗḄÑÒâᓄn·îï30íᐗ"3ᨴ5ᨴ#ᨴᑖ)ᑭ2000ᐗ஺6ᨴy"Ï©ញ◤ñᵨn²"/ᐸßᨵᡠᨵᩗḄÑÒâᓄn·U25íᐗḄîò
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õᵨ_5000ᐗ஺öᨴ"ÏèÑÒÉ◀øùᔠö"_ú"ÑÒ¤ûḄ?@ឋ⊡ýᦈᐭ23000ᐗ஺ÏÉ◀øùᔠöþÿ
ᐵᢇ᪶ᦈᡠ᪶〉ᵨḄ#ᡠ᳛%10'7ᨴ1)*+,-ஹ⃩012᪶34Ꮙᐰ789:ᐸᦈᐭ=>஺ᐵ@9A',-⃩*+B2012CCDᐳF,ḄᡂHIᵨJK%90Lᐗ஺”ᙢPḄQIᵨᡷ◀᪗%500ᐗUᙢVCWXCYᙳX%8000ᐗ஺[⌕]^_⌲⚗232016CbcḄᔜ⚗ᡠ#eḄᡠ>஺ூgᫀij᪆௃
112ᨴbc#mᨴno⊡qᦈᐭᔠᢥXஹnt23ᡠuvwᡷxQIᵨᡷ◀᪗500ᐗ[yX#ᡠ=[
3500+1000—3500—500X3%-0]X2=30
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235ᨴbcḄzᓄ-4ᡠmᑖᑮḄ~ᑭᢥஹᑭஹ~ᑭᡠ23y~ᑭ#ᡠ=2000X20%X3=1200uᐗ[y

66
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250000-100000-5000X20%=29000uᐗ[
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1-10%X10%X10000X30%-9750=20250uᐗ[3.Qc᜜ᖪᢗḄᕒ2014Cᦈᐭ᝞^
1112ᨴᨴᵫᓫ¡J¢ḄX15000ᐗy
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ᫀ௃ABCD7.$ᑡ⚗&'(bc+,-àáâã'ḄÝ1âãᨵ஺A.ᙢäâãB.âãᩗḄåæC.ᢣ1âãD.æ〈âãூ
ᫀ௃BCD8.$ᑡ⚗&'(bc+,-§¨ᱯëḄᨵ஺A.+,-§¨x`\Tì+,ᐵíᐸî\ᕒÈÉḄ+,ᐹÕ-ËB.+,-§¨ï`\Ḅᵭ®ð஺C.+,-§¨ᫀ_Ḅñᳮòóᵫ2ᜐᳮ+,ᐵḄôõö+,ᐵ÷D.+,-§¨
+,-àáḄ7Ëø=>ூ
ᫀ௃AB9.$ᑡ⚗&'(bc+,-§¨KÎúÐÎFḄᨵ஺A.-ᜐ/B.1ò+ᡠU᳛C.-ØÙD.-ᝄ×ூ
ᫀ௃ABCD10.$ᑡ⊤ü'()ᔠ+,-àáúᐸ~-àáýþḄᨵo

76A.»½78
+,ᐵB.0ÿ
ᣴᩗḄᳮᩗḄC.ḄᙠᳮD.!"#⚪Ḅ%&'(ᙠᔣ(*▾,-.%/01.2ூ4ᫀ௃ABCD11.ᵭ;(<=ᐵḄᐹ@ABCḄ%ᜐᳮᢥ
Fᵭ;1᜜%ᨵIJKᵭ;(LMNᔣᐹ@AᙢḄPQᙢR(*S,T1ᵭ;%ᵫVWᵭ;ḄPQᙢR(*SXY〈஺\IJKᨵ]^஺A.<_ᑜᓫᑡcdḄᐹ@ABCḄ%B.

77D.<ÚkÛÜÝÒzÜÝÞßàḄáâÜÝᩗÖூ
ᫀ௃ABCD2.ᑡ⚗%ã'äåyᳮ·&æçḄᨵ]^□A.⌱⚞Ïᔠ〉Ḅäå⊤B.ëìíᑏïäå⊤ðC.ᜓòäåᡠ◤ḄôᐵõᧇD.⌱äåᙢ÷ூ
ᫀ௃ABCD3.ᑡ⚗%yᳮæ├äåḄø⌕ᑁùᨵ]^஺A.yᳮæ├äåᵭ;B.yᳮíïæ├äåᵭ;ᢇ⊤ðC.yᳮ⚞ÏᨵᐵᢇûD.üïäåÒðTýø=ᐵþ᪶├ூ
ᫀ௃ABCD4.
ᑡ⚗ᳮᑴḄᨵ஺A.ᡝB.ᨵ⃩ᡠḄ!⃩"#ᡝC.%&ᒹ⃩Ḅ(#D.*+,-+!⃩"#ᡝூ
ᫀ௃BCD5./0123ᑜ5ᐵὶ(#89:;012Ḅ<=>?
ᑡ⚗ᑭᵨᐵὶ(#89:;012Ḅ<=ᨵoA.ᑭᵨᖪDE᧕:;3ᑜB.ᑭᵨGᩞᧇJKLMN├:;3ᑜC.ᑭᵨᐵὶ(#89PQRSTU:;3ᑜD.ᑭᵨVWXY2Z[\]:;3ᑜூ
ᫀ௃ABCD^_ᔜaὃcdeLᑖᑡgḄhi⚪k⌕mn⊡p᱐2016vwxyz{ᐰ}~ὃiᢣᓭ5ᔜhi⚪Ḅᡠὃck⌕miiᢣᓭḄᔜhi⚪⌕+Ḅhi⚪m5ὃḄ⚪஺ḄLᑖiᢣᓭeᨵm+ὃciḄᐰ☢஺ὃcᑭὃ஺