1、JISUANLIXIDEGONGSHI

（YI）LILV

CHUXUCUNKUANLILVYOUGUOJIATONGYIGUIDING，RENMINYINXINGGUAPAIGONGGAO。LILVYECHENGWEILIXILV，SHIZAIYIDINGRIQINEILIXIYUBENJINDEBILV，YIBANFENWEINIANLILV、YUELILV、RILILVSANZHONG。NIANLILVYIBAIFENBIBIAOSHI，YUELILVYIQIANFENBIBIAOSHI，RILILVYIWANFENBIBIAOSHI。RUNIANXIJIULIXIEWEI 9%，JIMEIBAIYUANCUNKUANDINGQIYINIANLIXI9YUAN，YUEXILIULIXIEWEI6‰，JIMEIQIANYUANCUNKUANYIYUELIXI6YUAN，RIXIYILIWUHAOXIEWEI 1.5%00，JIMEIWANYUANCUNKUANMEIRILIXIlYUAN5JIAO，MUQIANWOGUOCHUXUCUNKUANYONGYUELILVGUAPAI。WEILEJIXIFANGBIAN，SANZHONGLILVZHIJIANKEYIHUANSUAN，QIHUANSUANGONGSHIWEI：NIANLILV÷12＝YUELILV YUELILV÷30=RILILV

NIANLILV÷360＝RILILV

（ER）JIXIQIDIAN

CHUXUCUNKUANLIXIJISUANSHI，BENJINYI“YUAN”WEIQIXIDIAN，YUANYIXIADEJIAO、FENBUJIXI，LIXIDEJINESUANZHIFENWEI，FENWEIYIXIASISHEWURU。FENDUANJIXISUANZHILIWEI，HEJILIXIHOUFENYIXIASISHEWURU。

（SAN）CUNQIJISUANGUIDING

1、SUANTOUBUSUANWEI，JISUANLIXISHI，CUNKUANTIANSHUYILVSUANTOUBUSUANWEI，JICONGCUNRURIQISUANZHIQUKUANQIANYITIANZHI；

2、BULUNRUNNIAN、PINGNIAN，BUFENYUEDA、YUEXIAO，QUANNIANAN360TIAN，MEIYUEJUNAN30TIANJISUAN；

3、DUINIAN、DUIYUE、DUIRIJISUAN，GEZHONGDINGQICUNKUANDEDAOQIRIJUNYIDUINIAN、DUIYUE、DUIRIWEIZHUN。JIZICUNRURIZHICINIANTONGYUETONGRIWEIYIDUINIAN，CUNRURIZHIXIAYUETONGYIRIWEIDUIYUE；

4、DINGQICHUXUDAOQIRI，RUYULIJIABUBANGONG，KEYITIQIANYIRIZHIQU，SHITONGDAOQIJISUANLIXI，SHOUXUTONGTIQIANZHIQUBANLI。

ER、JISUANLIXIJIBENFANGFA

YOUYUCUNKUANZHONGLEIBUTONG，JUTIJIXIFANGFAYEGEYOUBUTONG，DANJIXIDEJIBENGONGSHIBUBIAN，JILIXISHIBENJIN、CUNQI、LILVSANYAOSUDECHENGJI，GONGSHIWEI：LIXI=BENJIN*LILV*SHIJIAN.RUYONGRILILVJISUAN，LIXI=BENJIN×RILILV×CUNKUANTIANSHU

RUYONGYUELILVJISUAN，LIXI=BENJIN×YUELILV×YUESHU

（YI）JISUANGUOQITIANSHUDEFANGFA

GUOQITIANSHU=(ZHIQUNIAN-DAOQINIAN)×360+ZHIQUYUE、RISHU-DAOQIYUE、RISHU

（ER）JISUANLIXIDEFANGFA

1、BAIYUANJISHUJIXIFA。SHIYONGYUDINGQIZHENGCUNZHENGQU、HUOQICUNDANSHICHUXUZHONGLEIDELIXIJISUAN。

2、JISHUJIXIFA。SHIYONGYULINGCUNZHENGQUCHUXULIXIDEJISUAN，YEKEYONGYUJISUANHUOQICUNZHEDELIXI。

3、LIYUJIXIFA。SHIYONGYUHUOQICUNZHECHUXULIXIDEJISUAN。

SAN、GECHUXUZHONGLEIDELIXIJISUAN

（YI）HUOQICHUXU

1、HUOQICHUXUCUNKUANZAIBANLICUNQUYEWUSHI，YINGZHUBIZAIZHANGYESHANGJIECHULIXIYUE，SICHUHUQINGHUSHIYICIJIFULIXI。

2、HUOQICHUXU(CUNZHE)CUNKUANMEINIANJIEXIYICI(MEINIANLIUYUESANSHIRIWEIJIEXIRI)。JIEXISHIKEBA“YUAN”YISHANGLIXIBINGRUBENJIN，“YUAN”YIXIAJIAOFENBUFENZHUANRUXIANIANLIXIYUENEI。

3、HUOQICHUXUCUNKUANZAICUNRUQIJIANYUYOULILVDIAOZHENG，ANJIEXIRIGUAPAIGONGGAODEHUOQICHUXUCUNKUANLILVJISUANLIXI。QUANBUZHIQUHUOQICHUXUCUNKUAN，ANQINGHURIGUAPAIGONGGAODEHUOQICHUXUCUNKUANLILVJIFULIXI。

4、HUOQICHUXUDELIXIJISUANGONGSHI。

HUOQICHUXUDEBENJINHECUNQIJINGCHANGBIANDONG，YINER，HUOQICHUXULIXIDEJISUANBIJIAOFUZA。DANZHIYAOZHANGWOYIDINGFANGFA，SUOYOUDEJISUANWENTIYEJIUYINGRENERJIELE。

2、GUDINGZICHANZHEJIUDEJISUANFANGFA：

.QIYEYIBANYONGNIANXIANPINGJUNFAJITIZHEJIU，TASHIGENJUGUDINGZICHANDEYUANZHIJIANQUCANZHIHOUDEYUE，（GUDINGZICHANCANZHIYIBANANGUDINGZICHANDEYUANZHIDE5%YUJI，（YEKEGENJUSHIJISHIYONGNIANXIANYUJICANZHI）YIBANJIANZHULEISHIYONG20NIAN，SHEBEILEISHIYONG15NIAN。）。

GONGSHIRUXIA：              

      GUDINGZICHANNIANZHEJIUE=GUDINGZICHANYUANZHI-JINGCANZHI/GUDINGZICHANYUJISHIYONGNIANXIAN

       NIANZHEJIUECHUYI12=YUEZHEJIUE

3、DANGQIYINGTIQUDEHUAIZHANGZHUNBEIYINGANYIXIAGONGSHIJITI:

DANGQIYINGTIQUDEHUAIZHANGZHUNBEI=DANGQIANYINGSHOUZHANGKUANXIANGJISUANYINGJITIHUAIZHANGZHUNBEIJINEJIAN(HUOZHEJIA)BENKEMUDEDAIFANGYUE(HUOJIEFANGYUE).

DANGQIANYINGSHOUZHANGKUANJISUANYINGTIQUDEHUAIZHANGZHUNBEIJINEDAYUKEMUDEDAIFANGYUE,YINGANQICHAETIQUHUAIZHANGZHUNBEIDEJINEXIAOYUBENKEMUDEDAIFANGYUE,YINGANQICHAECHONGJIANYIJITIDEHUAIZHANGZHUNBEI,RUGUODANGQIANYINGSHOUZHANGKUANJISUANYINGTIDEHUAIZHANGZHUNBEIDEJINEWEI0,YINGJIANGBENKEMUDEYUEQUANBUCHONGHUI.

4、ZENGZHISHUIJISUANGUOCHENG：

ZENGZHISHUIJIUSHIZHIWOGUOJINGNEIXIAOSHOUHUOWU、JINKOUHUOWUTIGONGJIAGONG、XIULIXIUPEILAOWUDEZENGZHISHUIZHENGSHOUDEYIZHONGLIUZHUANSHUI。

YIBANNASHUIRENQIYEZENGZHISHUIDEHESUANFANGFA：

DANGQIXIAOSHOUXIAOXIANGSHUIE-DANGQIGOUHUOJINXIANGSHUIE（JIASHANGQILIUDISHUIE）=BENYUESHIJIYAOJIAONADEZENGZHISHUI。

{FUZHU：1.SHUIWUBUMENDEGUIDING、DIAOJINXIANGSHUIZHUANCHU、ZIYINGHUOWUCHUKOUMIANDITUIYISHANGSANLEIGENJUGENJUSHIJIQINGKUANGHESUAN。2.GENJUDANGDISHUIWUJIGUANZHENGSHOUQINGKUANGKONGZHISHUIFULV。}

SHUIFULVDEHESUAN：SHIJISHIXIANDEZENGZHISHUIECHUYIXIAOSHOUSHOURU（BUHANSHUI）=SHUIFULV%。FUZHU：YOUYUQIYENEIXIAOYEWUDUO，ZIYINGCHUKOUSHAO，DEBUDAOTUISHUIZHIZUOMIANDI，HESUANSHUIFULVYAOBAMIANDIEYUSHIJISHIXIANDEZENGZHISHUIEHEJI。）

XIAOXIANGSHUIEDEHESUAN：YONGJIASHUIHEJIXIAOSHOUSHOURUCHUYI1.17CHENGYI1.17。（GENJUSHUXUEGONGSHIKEZHENGSUANDAOSUAN。）ZENGZHISHUIDEZHENGSHOULVYIBANWEI17%。

5.CHUKOUHUOWU"MIAN、DI、TUI"SHUIJISUAN

SHENGCHANQIYEHUOWUCHUKOUHOU，BIXUZAIKOUANDIANZIZHIFAXITONGCHUKOUTUISHUIZIXITONGCHAXUNDAOBAOGUANDANCHUKOUXINXIHOU，FANGNENGJISUANCHUKOUHUOWUMIANDITUISHUI。SHENGCHANQIYECHUKOUHUOWU"MIAN、DI、TUISHUIE"YINGGENJUCHUKOUHUOWULIANJIA、CHUKOUHUOWUTUISHUILVJISUAN。

YI、MIANDITUISHUIEDEJISUAN

MIANDITUISHUIE＝CHUKOUHUOWULIANJIA×WAIHUIRENMINBIPAIJIA×CHUKOUHUOWUTUISHUILV－MIANDITUISHUIEDIJIANE

MIANDITUISHUIEDIJIANE＝MIANSHUIGOUJINYUANCAILIAOJIAGE×CHUKOUHUOWUTUISHUILV

MIANSHUIGOUJINYUANCAILIAOBAOKUOGUONEIGOUJINMIANSHUIYUANCAILIAOHEJINLIAOJIAGONGMIANSHUIJINKOULIAOJIAN，QIZHONGJINLIAOJIAGONGMIANSHUIJINKOULIAOJIANDEJIAGEWEIZUCHENGJISHUIJIAGE。GUONEIGOUJINYUANCAILIAOSHIZHIKAIJUJINLIAOJIAGONGMIANSHUIZHENGMINGYEWUSUOSHEJIFUHEGUOJIAZHENGCEGUIDINGDEGUONEIGOUJINMIANSHUIYUANCAILIAO。

JINLIAOJIAGONGMIANSHUIJINKOULIAOJIANDEZUCHENGJISHUIJIAGE=HUOWUDAOANJIAGE+HAIGUANSHIZHENGGUANSHUI+HAIGUANSHIZHENGXIAOFEISHUI

ER、DANGQIYINGTUISHUIEHEDANGQIMIANDISHUIEDEJISUAN

1DANGQIQIMOLIUDISHUIE≤DANGQIMIANDITUISHUIESHI，

DANGQIYINGTUISHUIE＝DANGQIQIMOLIUDISHUIE

DANGQIMIANDISHUIE＝DANGQIMIANDITUISHUIE－DANGQIYINGTUISHUIE

2DANGQIQIMOLIUDISHUIE>DANGQIMIANDITUISHUIESHI，

DANGQIYINGTUISHUIE＝DANGQIMIANDITUISHUIE

DANGQIMIANDISHUIE＝0

"DANGQIQIMOLIUDISHUIE"WEIDANGQI《ZENGZHISHUINASHUISHENBAOBIAO》DE"QIMOLIUDISHUIE"。

3、DANGQIYOUYINGNASHUIESHI，DANGQIMIANDISHUIE=DANGQIMIANDITUISHUIE

SAN、MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIEDEJISUAN

MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIE＝DANGQICHUKOUHUOWULIANJIA×WAIHUIRENMINBIPAIJIA×（CHUKOUHUOWUZHENGSHUISHUILV－CHUKOUHUOWUTUISHUILV）－MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIEDIJIANE

MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIEDIJIANE＝MIANSHUIGOUJINYUANCAILIAOJIAGE×（CHUKOUHUOWUZHENGSHUISHUILV－CHUKOUHUOWUTUISHUILV）。

SI、XINFASHENGCHUKOUYEWUDESHENGCHANQIYEZIFASHENGSHOUBICHUKOUYEWUZHIRIQI12GEYUENEIDECHUKOUYEWU，BUJISUANDANGQIYINGTUISHUIE，DANGQIMIANDISHUIEDENGYUDANGQIMIANDITUISHUIE；WEIDIDINGWANDEJINXIANGSHUIE，JIEZHUANXIAQIJIXUDIKOU，CONGDI13GEYUEKAISHIANMIANDITUISHUIJISUANGONGSHIJISUANDANGQIYINGTUISHUIE。

6、XIANJINLIULIANGBIAODEBIANZHI

XIANJINLIULIANGBIAOSHIFANYINGQIYEYIDINGHUIJIQIJIANNEIYOUGUANXIANJINHEXIANJINDENGJIAWUDELIURUHELIUCHUXINXIDEHUIJIBAOBIAO。DAZHIKEFENWEI：1.JINGYINGHUODONGCHANSHENGDEXIANJINLIULIANG2.TOUZIHUODONGCHANSHENGDEXIANJINLIULIANG3.CHOUZIHUODONGCHANSHENGDEXIANJINLIULIANG。ZHUMING：XIANJINLIULIANGBIAOPINGCHANGBAOSHUIWUJUBUYONG，YINXINGDAIKUANYONG，SUOYIBIANZHIXIANJINLIULIANGBIXUGENJUBENYUEDEZICHANFUZHAIBIAOHESUNYIBIAOBIANZHI。

DILIU：XIANJINLIULIANGBIAODEBIANZHIFANGFA：

GENJUDANGYUEZICHANFUZHAIBIAOHESUNYIBIAOBIANZHI。XIAMIANSUOYAOJIESHAODEXIANJINLIULIANGBIAOSHICAIZHENGBUTONGYISHEZHIDEXIANJINLIULIANGBIAO。

DIYIBU：XIANQUEDING45LANDESHUZI，YONGBENYUEDEZICHANFUZHAIBIAO（HUOBIZIJIN）NIANMOSHU-ZICHANFUZHAIBIAO（HUOBIZIJIN）NIANCHUSHU。

DIERBU：QUEDING36LANSHUZI，YONGZICHANFUZHAIBIAO（DUANQIJIEKUAN）NIANMOSHU-NIANCHUSHU（DUANQIJIEKUAN）RUGUOGUIHAI36LANTIANGUIHAISHU，RUGUOZENGJIA33LANTIANZENGJIA。

DISANBU：QUEDING39LANDESHUZI，GENJUDANGYUESUNYIBIAOCAIWUFEIYONGLEIJISHU。

DISIBU：QUEDING43LANSHUZI，YONG36LAN+39LAN。

DIWU：QUEDING44LANSHUZI，YINWEIBENYUEWEISHOUDAOJIEKUAN，ZHISHISHOUDAOXIANJIN，SUOYIJIU43LANDEFUSHUWEIZHUN，RUGUOSHOUDAOQIAQIAXIANGFAN。

DILIUBU：24LAN，YONGZICHANFUZHAIBIAODEGUDINGZICHANNIANMOSHU-NIANCHUSHU，SHIFOUFASHENGBIANHUA，RUGUOZENGJIAYONGZENGJIADESHUWEIZHUN。

DIQIBU：28LANYU24LANDESHUJUXIANGTONG。

DIBABU：29LANDESHUJUYU28LANDEFUSHUWEIZHUN。

DIJIUBU：2LANDESHUJUYONGBENYUESUNYIBIAODESHOURULEIJISHU（YOUYULEIJISHUSHIBUHANSHUIDESHU，HUANSUANCHENGHANSHUIDE，SHOURUCHUYI0.17）。

DISHIBU：16LANYONG45LAN+44LAN。

7、LIUDONGBILV=LIUDONGZICHAN/LIUDONGFUZHAI

8、SUDONGBILV=（LIUDONGZICHAN-CUNHUO）/LIUDONGFUZHAI

9、BAOSHOUSUDONGBILV＝（XIANJIN＋DUANQIZHENGQUAN+YINGSHOUPIAOJU＋YINGSHOUZHANGKUANJINGE）/LIUDONGFUZHAI

10、YINGYEZHOUQI=CUNHUOZHOUZHUANTIANSHU+YINGSHOUZHANGKUANZHOUZHUANTIANSHU

11、CUNHUOZHOUZHUANLV（CISHU）=XIAOSHOUCHENGBEN/PINGJUNCUNHUO QIZHONG：PINGJUNCUNHUO=（CUNHUONIANCHUSHU+CUNHUONIANMOSHU）/2

CUNHUOZHOUZHUANTIANSHU=360/CUNHUOZHOUZHUANLV=（PINGJUNCUNHUO*360）/XIAOSHOUCHENGBEN

12、YINGSHOUZHANGKUANZHOUZHUANLV（CI）=XIAOSHOUSHOURU/PINGJUNYINGSHOUZHANGKUAN

QIZHONG：XIAOSHOUSHOURUWEIKOUCHUZHEKOUYUZHERANGHOUDEJINGE；YINGSHOUZHANGKUANSHIWEIKOUCHUHUAIZHANGZHUNBEIDEJINE

YINGSHOUZHANGKUANZHOUZHUANTIANSHU=360/YINGSHOUZHANGKUANZHOUZHUANLV=（PINGJUNYINGSHOUZHANGKUAN*360）/ZHUYINGYEWUSHOURUJINGE

13、LIUDONGZICHANZHOUZHUANLV（CISHU）=XIAOSHOUSHOURU/PINGJUNLIUDONGZICHAN

14、ZONGZICHANZHOUZHUANLV=XIAOSHOUSHOURU/PINGJUNZICHANZONGE

15、ZICHANFUZHAILV=FUZHAIZONGE/ZICHANZONGE

16、CHANQUANBILV=FUZHAIZONGE/SUOYOUZHEQUANYI

17、YOUXINGJINGZHIZHAIWULV=FUZHAIZONGE/(GUDONGQUANYI-WUXINGZICHANJINGZHI)

18、YIHUOLIXIBEISHU=XISHUIQIANLIRUN/LIXIFEIYONG

19、XIAOSHOUJINGLILV=JINGLIRUN/XIAOSHOUSHOURU*100%

20、XIAOSHOUMAOLILV=(XIAOSHOUSHOURU-XIAOSHOUCHENGBEN)/XIAOSHOUSHOURU*100%

21、ZICHANJINGLILV=JINGLIRUN/PINGJUNZICHANZONGE

22、JINGZICHANSHOUYILV=JINGLIRUN/PINGJUNJINGZICHAN(HUONIANMOJINGZICHAN)*100% HUOXIAOSHOUJINGLILV*ZICHANZHOUZHUANLV*QUANYICHENGSHUHUOZICHANJINGLILV*QUANYICHENGSHU

23、XIANJINDAOQIZHAIWUBI=JINGYINGXIANJINJINGLIURU/BENQIDAOQIDEZHAIWU=JINGYINGXIANJINJINGLIURU/（DAOQIZHANGQIZHAIWU+YINGFUPIAOJU）

24、XIANJINLIUDONGFUZHAIBI=JINGYINGXIANJINLIULIANG/LIUDONGFUZHAI

25、XIANJINZHAIWUZONGEBI=JINGYINGXIANJINLIURU/ZHAIWUZONGE

26、XIAOSHOUXIANJINBILV=JINGYINGXIANJINLIULIANG/XIAOSHOUE

27、LILV=CHUNLILV+FUJIALV+FENGXIANFUJIALV

28、QUANBUZICHANXIANJINHUISHOULV=JINGYINGXIANJINJINGLIULIANG/QUANBUZICHAN*100%

29、GUDINGPINGJUNNIANCHENGBEN=(YUANZHI+YUNXINGCHENGBEN-CANZHI)/SHIYONGNIANXIAN HUO=(YUANZHI+YUNXINGCHENGBENXIANZHIZHIHE-CANZHIXIANZHI)/NIANJINXIANZHIXISHU

30、YINGYEXIANJINLIULIANG=YINGYESHOURU-FUXIANCHENGBEN-SUODESHUI=SHUIHOUJINGLIRUN+ZHEJIU=SHOURU(1-SUODESHUI)-FUXIANCHENGBEN(1-SUODESHUI)+ZHEJIU*SHUILV

31、DIAOZHENGXIANJINLIULIANGFA：DIAOHOUJINGXIANZHI=∑][a*XIANJINLIULIANGQIWANGZHI/(1+WUFENGXIANBAOCHOULV)^t] a－KENDINGDANGLIANG

32、FENGXIANDIAOZHENGZHEXIANLVFA：DIAOHOUJINGXIANZHI=∑[YUQIXIANJINLIULIANG/(1+FENGXIANDIAOZHENGZHEXIANLV)^t]

TOUZIZHEYAOQIUDESHOUYILV=WUFENGXIANBAOCHOULV+B *(SHICHANGPINGJUNBAOCHOULV-WUFENGXIANBAOCHOULV)

XIANGMUYAOQIUDESHOUYILV=WUFENGXIANBAOCHOULV+XIANGMUDEB *(SHICHANGPINGJUNBAOCHOULV-WUFENGXIANBAOCHOULV)

33、JINGXIANZHI=SHITIXIANJINLIULIANG/SHITIJIAQUANPINGJUNCHENGBEN-YUANSHITOUZI =GUDONGXIANJINLIULIANG/GUDONGYAOQIUDEPINGJUNLV-GUDONGTOUZI

34、BQUANYI=BZICHAN*(1+FUZHAI/QUANYI) BZICHAN=BQUANYI/(1+FUZHAI/QUANYI)

35、XIANJINFANHUIXIANR= SHANGXIAN=3*XIANJINFANHUIXIAN-2*XIAXIAN

36、SHOUYIZENGJIA=XIAOLIANGZENGJIA*DANWEIBIANJIGONGXIAN

37、YINGSHOUZHANGKUANYINGJILIXI=RIXIAOSHOUE*PINGJUNSHOUXIANQI*BIANDONGCHENGBENLV*ZIBENCHENGBEN

PINGJUNYUE=RIXIAOSHOUE*PINGJUNSHOUXIANQI ZHANYONGZIJIN=PINGJUNYUE*BIANDONGCHENGBENLV

38、ZHEKOUCHENGBENZENGJIA=XINXIAOSHOUSHUIPING*XINZHEKOULV*XIANGSHOUZHEKOUBILI-JIUXIAOSHOUSHUIPING*JIUZHEKOULV*XIANGSHOUZHEKOUDEGUKEBILI

39、CAILIAOFENPEILV=CAILIAOSHIJIZONGXIAOHAOLIANGHUOSHIJICHENGBEN/CHANPINCAILIAODINGEXIAOLIANGHUODINGECHENGBENZHIHE

RENGONG(ZHIZAOFEIYONG)FENPEILV=SHENGCHANGONGRENGONGZI(ZHIZAOFEIYONG)ZONGE/GECHANPINSHIYONG(DINGE、JIQI)GONGSHIZHIHEFUZHUSHENGCHANDANWEICHENGBEN=FUZHUFEIYONGZONGE/CHANPINHUOLAOWUZONGLIANG(BUHANDUIFUZHUGECHEJIANTIGONGDECHANPINHUOLAOWU)

GESHOUYICHEJIAN、CHANPIN、BUMENYINGFENPEIDEFEIYONG=FUZHUSHENGCHANDEDANWEICHENGBEN*HAOYONGLIANG

40、ZAICHANPINYUEDANGCHANLIANG=ZAICHANPINSHULIANG*WANGONGCHENGDU CHANCHENGPINCHENGBEN=DANWEICHENGBEN*CHANCHENGPINCHANLIANG

DANWEICHENGBEN=YUECHUZAICHANPINCHENGBEN+BENYUESHENGCHANFEIYONG/(CHANCHENGPINCHANLIANG+YUEMOZAICHANPINYUEDANGCHANLIANG)

YUEMOZAICHANPINCHENGBEN=DANWEICHENGBEN*YUEDANGCHANLIANG

41、YUEMOZAICHANPINCHENGBEN=ZAICHANPINSHULIANG*ZAICHANPINDINGEDANWEICHENGBEN

CHANCHENGPINZONGCHENGBEN=(YUECHUZAICHANPINCHENGBEN+BENYUEFEIYONG)-YUEMOZAICHANPINCHENGBEN CHANCHENGPINDANWEICHENGBEN=CHANCHENGPINZONGCHENGBEN/CHANCHENGPINCHANLIANG

42、CAILIAOFENPEILV=(YUECHUZAICHANPINSHIJICHENGBEN+BENYUETOURUDESHIJICHENGBEN)/(WANGONGCHANPINDINGECAILIAOCHENGBEN+YUEMOZAICHANPINDINGECHENGBEN)

GONGZIFENPEILV=(YUECHUZAICHANPINSHIJIGONGZI+BENYUETOURUDESHIJIGONGZI)/(WANGONGCHANPINDINGEGONGSHI+YUEMOZAICHANPINDINGEGONGSHI)

ZAICHANPINYINGFENPEIDECAILIAO(GONGZI)CHENGBEN=ZAICHANPINDINGECAILIAO(GONGZI)CHENGBEN*CAILIAO(GONGZI)FENPEILV

WANGONGCHANPINYINGFENPEIDECAILIAO(GONGZI)CHENGBEN=WANGONGCHANPINDINGECAILIAO(GONGZI)CHENGBEN*CAILIAO(GONGZI)FENPEILV

43、LIANCHANPINCHENGBENSHOUJIAFA：MOUCHANPINCHENGBEN=MOUCHANPINXIAOSHOUJIAGE/XIAOSHOUJIAGEZONGE

SHIWUSHULIANGFA：DANWEISHULIANG(ZHONGLIANG)CHENGBEN=LIANHECHENGBEN/GELIANCHANPINDEZONGSHULIANG(ZONGZHONGLIANG)

44、LIRUN=DANJIA*XIAOLIANG-DANWEIBIANDONGCHENGBEN*XIAOLIANG-GUDINGCHENGBENHUO=ANQUANBIANJILV*BIANJIGONGXIANLV

45、CAILIAOJIACHA=SHIJISHULIANG*(SHIJIJIAGE-BIAOZHUNJIAGE) CAILIAOSHUCHA=(SHIJISHULIANG-BIAOZHUNSHULIANG)*BIAOZHUNJIAGE

46GONGZILVCHA=SHIJIGONGSHI*(SHIJIGONGZILV-BIAOZHUNGONGZILV) RENGONGXIAOLVCHA=(SHIJIGONGSHI-BIAOZHUNGONGSHI)*BIAOZHUNGONGZILV

47、ZHIZAOFEIYONGBIAOZHUNFENPEILV=ZHIZAOFEIYONGYUSUANZONGE/ZHIJIERENGONGBIAOZHUNZONGGONGSHI FEIYONGBIAOZHUNCHENGBEN=ZHIJIERENGONGBIAOZHUNGONGSHI*BIAOZHUNFENPEILV

BIANDONGZHIZAOFEIYONGHAOFEICHA=SHIJIGONGSHI*(SHIJIFENPEILV-BIAOZHUNFENPEILV) XIAOLVCHA=(SHIJIGONGSHI-BIAOZHUNGONGSHI)*BIAOZHUNFENPEILV

48、GUDINGZHIZAOFEIYONGHAOFEICHA=GUDINGZHIZAOFEIYONGSHIJISHU-YUSUANSHU

NENGLIANGCHA=YUSUANSHU-BIAOZHUNCHENGBEN=(SHENGCHANNENGLIANG-SHIJICHANLIANGBIAOZHUNGONGSHI)*BIAOZHUNFENPEILV

XIANZHINENGLIANGCHA=(SHENGCHANNENGLIANG-SHIJIGONGSHI)*BIAOZHUNFENPEILV LVCHA=(SHIJIGONGSHI-SHIJICHANLIANGBIAOZHUNGONGSHI)*BIAOZHUNFENPEILV

49、TOUZIBAOCHOULV=BUMENBIANJIGONGXIAN/ZICHANE SHENGYUSHOUYI=BUMENBIANJIGONGXIAN-BUMENZICHAN*ZIBENCHENGBEN

50、YINGYEXIANJINLIULIANG=NIANXIANJINSHOURU-ZHICHU XIANJINHUISHOULV=YINGYEXIANJINLIULIANG/PINGJUNZONGZICHAN SHENGYUXIANJINLIULIANG=JINGYINGXIANJINLIURU-BUMENZICHAN*ZIBENCHENGBEN