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7933.ÅÆÇÈḄÉÊËÌ⌕ᒹdᨵ&(0A.`ᨵÎDKÈḄÏ78ÅÆÐB.■Ò³hᵨÅÐC.ÓÔᵨḄÐÅÆD.ÕÖᶇØᕒÇÚ§ÛᵨÖcÜÝÅ34.ᢥ᯿á!ÅÆÇÈḄâDᑡãäå]Ḅ&(஺A.ÓÔᵨḄÐÅÆæÅÆÇÈB.ÇÚÛᵨḄÅÆḄçUè"éêë├@ὅḄᐰ³UVpU᜜0ᵨ&ìíbV(C.îᝄÔᵨḄÅÆy᪶DḄᨬñçUè"çòóD.ôõöᓬFG½øÛᵨḄÜÝÅùÅÆÇÈú⚗⌱ü⚪þᫀ1ABC2ABD3CD4AC5ABC6AB7AC8AB9ABD10ABC11BCD12ABDE13AB14ABC15ABC16AC17AD18ABD19ABD20BCD21AB22ABC23ABC24ABC25CD26BCD27AC28AB29AC30ACD31ABC32ABC33ABD34CDஹᑖ᪆⚪1.ᔆ!"#$%⌕'()*ஹ)+,-*ஹ)./ஹ)+,-./0ᓺ2/஺20004ᨴ6᜜8⚗:᝞<Ꮇ>᜜8?ᱥᙳBC

80ᦈᐭF)஺(1)᜜82ᧇIJ30000ᐗLMᵨOἠQRST"U5100ᐗ஺(2)᜜8VT᧕ὑYIJ15000ᐗLST"MᵨOἠQR"U2550(3)Z[├])^_`8a)bᢇLST"MᵨOἠQR"U27200ᐗ஺(4)Zde'(ὅgh8a)bIJ40000ᐗLia⚗"U஺(5)Z஻klm!"#“oe8apᳮᵨrs6000ᐗLOἠtQR"U஺(6)8a᯼v100ᔴLIJ9000ᐗLST"MᵨOἠQR"U1170JUo(7)'(ᵨ᜜8ᵯyz{ᓟ}~LST"MᵨOἠQR"U5270ᐗ஺L(8)'(ᵨ᜜8z{ᔴLST"MᵨOἠQR"U715ᐗ஺(9)8*LIJ50000ᐗLST"MᵨOἠQR"U85007Goᔆᨴ6├?ᱥ᝞<(◀QR᜜├ᦈ#")(1)├)./120000L├ᦈᐭ240000ᐗ஺(2)├)+,-/100000L├ᦈᐭ310000ᐗ஺(3)├ᓺ2/90000Lᐸh├“!"#”80000L├ᦈ1280000ᐗL├஻klm!"#”10000LI"ᔠᦈ40000JLo(4)├ᔜ)*஻!"#஻LIJ220000ᐗL├ᔜ)*

81஻klm!"#஻LI"ᔠᦈL60000ᐗ஺᪷ᧇ•Lᔆᨴ6!ST"ூ1⚪ὃᫀ௃£ᔆST"Ḅ¥ᑖ¦§¨ᑖa©L✌ᐜ├⚗"ULᐸ¬a⚗"ULᯠ®¯᪷├⚗"U0a⚗"U!"U஺L├⚗"UḄ├"U~L◀I"ᦈḄ°᜜Lᐸ±├⚗:ᵨ├ᦈᐭU²³ST""᳛ᓽ¥¶஺1
├஻!"#஻Ḅ?ᱥᦈᐭ)./240000ᐗL)+,-/310000ᐗLᓺ2/280000ᐗLᔜ)*220000ᐗ஺├⚗"UḄ"·¦"·=240000+310000+280000+220000=1050000ᐗ$├⚗"U¦├⚗"U1050000X17%=178500ᐗ$2
├஻klm!"#஻Ḅ?ᱥL¸I"ᔠᦈḄL◤⌕ᐜᑖº├UL»>├UḄ_¼¦├U"├ᦈᐭ/1+ST""᳛$Lᯠ®¯!"U஺ᨴ├஻klm!"#஻Ḅ?ᱥᦈᐭᓺ2/40000ᐗLᔜ)*60000ᐗL100000ᐗ஺├U=100000+1+17
=85470.09ᐗ$├⚗"U=85470.09X17%=14529.91ᐗ$3
ᔆᨴ├⚗"Uᔠ¦├⚗"Uᔠ=178500+14529.91=193029.91ᐗ$

82¾La⚗"UḄ(1)8a?ḄMᵨOἠQRḄST""U᜜82ᧇ•L100ᐗL᜜8VT᧕ὑY2550ᐗL᜜8)b27200ᐗL᜜8᯼v1170ᐗL᜜8ᵯy5270ᐗ.᜜8715ᐗL42005ᐗ஺(2)8ade(Yᢥ10%Ḅ"᳛aᳮ"U஺ᔆᨴZde'(ὅgh8a)b.ᢥIJ40000ᐗÁᡷḄa⚗"U¦a⚗"U-40000Ä10%=4000(ᐗ)(3)ᔆᨴZ஻klm!"#஻oeh8aḄrsÆÇᨵ¶ST"MᵨOἠLᐸa⚗"U¶Áᡷ஺(4)ᔆᨴ8aḄ*LÉᯠ¶ÊST"MᵨOἠLËÌÍ8ᐭḄÎ>(Lᡠ³aÐ"UѶÁᡷ஺(5)ᔆᨴa⚗"Uᔠ¦aÒ"-ᔠ-42005+4000=46005(ᐗ)L!"UḄoe!ST""UL¸ᵨÔÕ├⚗"UḄÖ×ÔÕaÐ"UḄLᐸ_¼¦!"UÔÕ├⚗"U-ÔÕa⚗"Uᔆᨴ!"U¦!"U=193029.91-46005=14702491(ᐗ)2.ØÙÚÛᔆ(!"#)%⌕'(☢ÝஹÞ^Ùஹb'Ùஹß

83àÙஹᢞ☢ஹâã☢äØÙ0ØåæᑴY஺ᔆ19974ᨴ6᜜8⚗:᝞<(Ꮇ>᜜8?ᱥᙳBCᦈᐭF)(1)ZØèᡠ8akéLêëIJ140000ᐗLST"MᵨOἠQR"U18200ᐗ஺(2)Zdìghᦈ8kéLêëIJ70000ᐗLia⚗"U஺(3)ZØÙ_`8aÞ^LIJ20000ᐗLST"MᵨOἠQR"J2600ᐗ஺(4)Z᜜ᙢØå¨î8ab'LIJ18000ᐗLST"MᵨOἠQR"U2340ᐗ஺(5)᜜8VT᧕ὑY4000ᐗLST"MᵨOἠQR"U680ᐗ஺(6)'(ᵨ᜜82092.30ᐗLST"MᵨOἠQR"U272ᐗ஺(7)êë'(ᵨᵯï3000ᐗLST"MᵨOἠQR"U510ᐗ஺ᔆᨴ├?ᱥḄᦈᐭ⚗:᝞<(◀QR᜜L├ᦈᐭ")(1)├☢Ý஻!"#஻L├ᦈᐭ152000ᐗ஺(2)├☢Ý஻klm!"#஻LI"ᔠᦈ18000ᐗ஺(3)├ᢞ☢஻!"#஻L├ᦈᐭ5000ᐗ஺(4)├ᢞ☢ðïὅLI"ᔠᦈ1000ᐗ஺(1)├âã☢஻klm!"#"LI"ᔠᦈ3000ᐗ஺(2)├ᔜòåᵨóᱥÙ''!"#஻L├ᦈᐭ400000ᐗ஺(3)├ké“!"#஻LIJ6000ᐗ஺᪷ᧇ•Loe!ST"஺

84ூ2⚪ὃᫀ௃L├⚗"UḄõoe├⚗"UḄ¥ᑖ¦¨ᑖL¸├஻!"#”Ḅ〉ᵨ17%"᳛Ḅ?ᱥḄ=¸├“!"#஻Ḅ〉ᵨ13%"᳛Ḅ?ᱥḄ¸£I"ᔠᦈ├⚗"UḄ஺1$├“!"#“〉ᵨST"⅙"᳛?ᱥḄ╎ᦈ#¦ᢞ☢ᦈᐭ5000ᐗ஺├⚗"U=5000X17%=850ᐗ$2$├஻!"#஻〉ᵨST"V"᳛?ᱥḄ├ᦈᐭ¦☢Ýᦈᐭ152000ᐗ.ᔜòåᵨóᱥÙᦈᐭ400000ᐗLkéᦈᐭ6000ᐗL558000ᐗ஺├⚗"U=558000X13%=72540ᐗ$3$I"ᔠᦈ〉ᵨû"᳛?ᱥḄᦈᐭ¦ᢞ☢ᦈᐭ1000ᐗLâã☢ᦈᐭ3000ᐗL4000ᐗ஺├U:40004-C1+17%$=581.80ᐗ$4$I"ᔠᦈ〉ᵨV"᳛?ᱥḄ├ᦈᐭ¦☢Ýᦈᐭ18000ᐗ஺├U18000+1ᓝ13%ஹ$=15929.20ᐗ$├⚗"U=15929.20X13%=2070.80ᐗ$5$ᔆᨴ├⚗"ᔠ¦├⚗"Uᔠ=850+72540+581.20+20700.80=76042ᐗ$¾.a⚗"UḄoeḄaÒ"Uᑖ¨ᑖL¸8aþ"?ᱥa⚗"UḄ=¸8aV"᳛?ᱥa⚗"UḄ¸8aû"᳛?ᱥa⚗"

85UḄ஺£Z஻klm!"#஻oe8aḄ?ᱥLᐸa⚗"Uÿ
ᡷ஺1
ᱥḄᦈḄ70000ᐗ஺⚗=70000X10%=7000ᐗ2
᳛ᱥ⚗Ḅ⚗18200ᐗ2600ᐗ,!2340ᐗ!"ᵨ᜜%272ᐗ&23412ᐗ஺3
'(᳛ᱥḄ⚗᳛)*᧕ὑ-680ᐗ!"ᵨᵯ510ᐗ&1190ᐗ஺4
(ᨴ╋12⚗ᔠ&)⚗ᔠ&=7000+23412ᓝ1190=31602ᐗ56789*Ḅ&:);ᔆ(ᨴ=789*)789*(ᨴ=├⚗ᔠ&-(ᨴ=@ᔠ&=76042-31602=44440ᐗ3.AᖪCDEF8G1994HAᨴ᜜ᱥḄ9*IᵨJἠLMN3000000ᐗDᎷPQᦻ(ᨴᱥ├STU᝞W)1
ᢇJIYᢇJᦈᐭ1500000ᐗᐸ\ᢇJ]஻EF8G”Ḅᱥ1200000ᐗD`aᢇJ]஻bc8G஻Ḅᱥ3000000ᐗdᔠᦈe஺ফgSIYgSᦈᐭ4500000ᐗdᔠᦈe஺

86᪷jklmᧇ&:;ᖪC(ᨴ789*Po᳛஺ூ53⚪rὃtᫀ௃;ᖪCwx2yḄᱯ{|dᔠᦈe஺ᢥ᯿9*bP8G├Sᱥ9*|dᔠᦈeḄ7ᢥWᑡP├S├S=`├S+1+9*᳛;ᖪC(ᨴdᔠᦈeḄᦈᐭ)ᢇJ]bc8GḄᱥN300000ᐗgS4500000ᐗᔠ&4800000ᐗ஺├S=4800000+1+17%
=4102564.10ᐗ(ᨴ&├S)12000000+4102564.10=5302564.10ᐗ(ᨴ├⚗=5302564.10X1796=901435.90ᐗ(ᨴ789*:901435.90-300000=601435.90ᐗ4.AᱥmNDEF8G⌕2NᩞᧇḄ72y஺1997HAᨴᔜNᩞᧇḄ├Sᦈᐭ987500ᐗD`஺(ᨴ᜜ᱥTU᝞WDᎷP᜜ᱥQ)1
᜜120ᔴᓫᔴ4300ᐗ516000ᐗ9*IᵨJἠLM87720ᐗ஺2
᜜╄100ᔴᓫᔴ4900ᐗ490000ᐗ9*IᵨJἠLM83300ᐗ஺3
᜜¡E¢42000ᐗ9*IᵨJἠLM7140

87ᐗ£¤¥¦ᵨ஺(4)§(ᨴḄ20ᔴ¨(ᓫ©'(ª«¦ᵨ86000JUo(5)ᵫ¤¥®ᳮᗐ.(ᨴḄ╄²³´ᜫ10ᔴ49000ᐗ஺᪷jklmᧇ&:;(ᨴ789*஺ூ54⚪rὃtᫀ௃;(ᨴḄw⃩2y◀ᱥḄ¸¹├᜜,ºᨵ6¼ᱯ{)5EE¢¡½ᵨᢥ᯿bP¾¿Pm"ᜐᳮᐸ⚗Á¾ᱥᡷ஺5=,§Ḅᵨ(ᓫ©'(ª«ᢥ᯿bPᐸ⚗Áᡷ஺56╄²Â´ᜫᢥ᯿bPø¹Äᜫᐸ⚗ÅÁᡷ஺ÆÇ(ᨴÁᡷḄᱥḄ⚗)(1)¿Pm"⚗7140ᐗ஺(2)ᱥ(20ᔴ)ᵨ(ᓫ©'(ª«)⚗=86000X17%=14620(ᐗ)(3)ᱥ(╄10ᔴ)²Â´ᜫ)⚗=49000X17%=8330(ᐗ)(ᨴ7ᡷḄ⚗)(87720-14620)+(83300-8330)=148070(ᐗ)(ᨴ├⚗=987500X17%=167875(ᐗ)(ᨴ789*=167875-148070=19805Dᐗ

885.1998H9ᨴAᵯÊËᔆ!"ÌᨬÎÏÐḄÑ⁐ᵯÊËÓ`├Sᓫ5000ᐗ஺ÔᨴJ!᝞Wwx2y)(1)9ᨴ5ÕᔣᔜᜧᖪC├SÌᵯÊË2000ÓØÙÚᜧᖪCᙠÔᨴ20ᜩᑁÞ2000ÓᵯÊË]ßà5%Ḅ├Sᢚᡷ஺(2)9ᨴ8ÕJ]᜜ḕᑖË᪀200Óᵨ├SåJæçèçᵨ1000ᐗᐸ\eÁæéᓫ©êᐹḄἠkLMḄæç600ᐗª«'N100ᐗìᔂç100ᐗî◅ç100ᐗî®ç100ᐗ஺(3)9ᨴ10Õ.eðñᣚÎóôçὅ¼Gö\ᦈñÏÐᵯÊË├SÎÏÐᵯÊË100ÓËñÏÐᵯÊËᢚ500ᐗ஺(4)9ᨴ15÷!"ᵯÊËᵨøᩞᧇEᢇ.eÁ9*IᵨJἠkLMḄ200ùᐗ9*34ùᐗᩞᧇQwúᦈᐭ¥஺(5)9ᨴ20Õᔣᐰü5ýþÿ
〈ᵯ20஺9ᨴ23᜜ᵯᜓḄᐵᐹḄ!"#$%Ḅ&'()18*ᐗ஺,-./09ᨴ123&'஺ூ55⚪7ὃ9ᫀ௃51<=>0?Ḅ├⚗()B2000X5000X17%=170(*ᐗ)DE◤⌕ᱯI$JḄK├L2000ᵯMN5%Ḅ├LᢚᡷQ2RS├L(T├⚗(U2V)W?Xᵨᜐᳮᓽ/0ᙠ^_Ḅ`abQ2cdeᱨgh)ij஺

8952<=>0?blmM᜜ḕᑖp᪀Ḅ200ᵯᵨr├L2s├L,-├⚗(200~5000X17%=17*ᐗtsuᡠpwḄ
Xᐕy,-⚗(z{ᡷ|◤ᱯI$JḄKDEᐕy,-⚗({ᡷḄ⚗}~K
X600ᐗT100ᐗᐸXᵨQy,-zᡷ◀{ᡷ᳛)7%஺)19987ᨴB1
X⚗(Ḅ{ᡷ᳛ᵫ10%)7%஺.<0?ᐕy{ᡷḄ⚗()600+100
X7%=49ᐗt஺53<=>0?Ḅ├⚗()B100X5000X17%=85000ᐗtDE◤⌕ᱯI$JḄKdᣚ├Lmᱥ2dmᱥḄs├Lj├L(,-├⚗(QᡷRmᱥḄᦈj஺su2$JᦈḄᵯQ,-⚗(z{ᡷᙠrBKᵯKXὅb¡¢ᦈḄQ£&'¤ᵨlἠ¦=K¨©ª«ᱥ_ᦈḄ&'¬3Ḅ«ᱥ_®£ᢥ10%°±,-⚗({ᡷ஺54<=>0?Ḅ⚗()34*ᐗ)ᡠᩞᧇ´=µᦈᐭ·,ᐕyᙠcᐰº{ᡷ஺55<=>0?Ḅ├⚗()B20X5000X17%=17000ᐗt)〈Ḅ20ᵯ2s├LᢥLj,-├⚗(஺56<=>0?»ᯠᐵᐹḄ½&'"%|ᵫrḄK¾_¿½Ḅᜓ´3½À⁚&'Qcᨴ├⚗(b{ᡷ஺Â#ᡠÃ./09ᨴ123&')B

901700000+170000+85000+17000-49-34000=1631951ᐗt஺6.Ð
ÑÒÓ19985ᨴ1Ô
ᦈᐭ50000ᐗᐸbÕ1%஺஺Ḅ×◅Xᵨ¦m
ᦈᐭ58000ᐗᐸbpwMᐸὶ⃩
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X2Ndᡷ◀஺´ãᐸ᳛)3%஺23⃩0(50000+58000-18000tX3%=2700ᐗt7.Ðæç
ÑÒÓ19953ᨴ
Ñᦈᐭ500000ᐗ.sᨴ.ÒÓèéê«ë·Ḅìíîᵨᩗ├Lᦈᐭ2000000ᐗèé⚗ð¤ᑭᢈóᦈᐭ900000ᐗô.æç
ÑÒÓ.ᨴ3⃩0)õSöூ57⚪7ὃ9ᫀ௃.ÒÓ3ᨴ1Ḅ÷⚗ᦈᐭb
Ñᦈᐭ〉ᵨ⃩0᳛3%஺èé«ë·ìíîᵨᩗ2)├LQ¿〉ᵨ᳛5%,èéð¤ᑭᢈó〉ᵨ᳛5%஺ᢥ⃩0ᨚzᩩ±à.÷⚗2ᦈ2ᑖI᪶-,-ü3⃩0஺
Ñᦈᐭ23⃩0B500000X3%=15000ᐗt

91èé«ë·ìíîᵨᩗ23⃩0B2000000X5%=100000ᐗtèéð¤ᑭᢈó23⃩0B900000X5%=45000ᐗt23⃩0ᔠ,B15000+100000+45000-160000ᐗt8.Ð×◅ÒÓÐᨴW¿×Xᦈᐭ50*ᐗᐸbþÿᝄ2ᐗᦈᐭᐳ80ᐗᑖᦈᐭ30ᐗ◅ᨴ!⃩#$஺ூ'8⚪)ὃ+ᫀ௃ᢥ#/Ḅᨵᐵ3456ᝄ789◅Ḅ⃩$:ᡷ◀஺ᑖ=>⌕@ᐰBᦈᐭCDᑖḄEḄF$G⃩$GHᓄJKL8ᦈᐭᐰ$G⃩$஺MᑖᦈḄ7NOᦈ⃩#஺PQ◅〉ᵨ⃩##᳛G6%஺HᓄOᦈUV!⃩#=50W6%+80W6%=3+4.8=7.8ᐗX9.YZ[1995\5ᨴ]^ᦈᐭ3000000ᐗ⚶ᔉᦈᐭ1000000ᐗabᔉcἠᦈᐭ50000ᐗefᧇஹiஹ⏀ᦈᐭ10000ᐗᦈka150000ᐗ஺ᑣ!⃩#$Gmnoூ'9⚪)ὃ+ᫀ௃]^ᦈᐭஹ⚶ᔉᦈᐭpq5%Ḅ#᳛O

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X5%=200000ᐗXabᔉᦈᐭ!⃩#$=50000ᓝ10000+150000
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171