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A. B. C. D. AC

1. 2.

20075480601020076307.520078100.2082012318.52008135156301231 1 2 3

2007.5.2007.63048010 49030{480-60*7.5 30

200781012(0.2*60) 12200782012 12

20071231-- 60608.5-45060200813515 30 480 30 35

2=-10-30+12+60-30+35=37

2075131 000 000100 00010.600.601000 1523263013 381515

15131 000 000 60 000 1 000 1 061 00052360 000 60 000

36304815300 000 300 0001 500 000 300 000 1 000 000 300 000 500 000

20711ABC1 020 00020 00020 0001 000 00024%ABC

ABC 12071520x620 000 22076301 150 000 320775 420712311 100 000 520815207 6208331ABC1 180 0001l0 000 ABC

1207.1.12207.1.520000 20 0001 000 000 20 000 20 000 1 040 000

(3)207.6.30150 000 150 000 20000 20 000

(4)207.7.5 20 000 20 0005207.l2.31 50 000 50 000 20 000 20000

6208.1.5 20 000 20 0007208.3.3110 000 l0 000

1 l70 000 l00 000 1 000 000 l00 000 l70 000 10000 10 000

(5%)

1. --- ---()2.

200720082009

1. 2. 3.

:1 2 3

= -- +/----

120X05,90,54()110. ,: 4/(1+r) + 4/(1+r) ++ 114/(1+r) =95 r=6.96%

ab=a*r cd=a+b-c20X0956.61497.6120X197.616.794100.4120X2100.416.994103.3920X3103.397.194106.5820X4106.587.424+110 0

220X0A5,100012504.7%(59)A10%

ab=a*10% cd=a+b-c20X0100010059104120X1104110459108620X2108610959113620X3113611359119020X411901191250+ 590

20X211,A,X250%,50%X4.,X2X2 1250/2*(1+10%) +625*1+10%+59*1+10%+30*1+10+ 30*1+10 =1138--X2 -1-2-1-2-3

ab=a*10% cd=a+b-c20X0100010059104120X1104110459108620X21086+52(1138)11459+62556820X3568573059520X459560625+ 300

[3] 20X012505X4

%20X06 20X1820X21020X31220X416.4

75100125150205

75*(1+r) +100*1+r+125*1+r +150*1+r+(1250+205)*1+r =1250 :r=10%-1-2-4-5-3

ab=a*10% cd=a+b-c20X0125012575130020X11300130100133020X21330133125133820X31338134150132220X413221331250+ 2050

()

A200712B2006114%15201011A1000992.7720A5% A200712201011

1.= 2.=

1200712 1000 4010004% 1012.77 27.232200715 40 40

320071231 =972.775%=48.64 = 48.64-10004%=8.64 40 8.64 48.64 420081540 40

520081231 = 972.77+48.64-40=981.41 =981.415%=49.07 =49.010004%=9.07 40 9.07 49.07620091540 40

720091231 =27.23-8.64-9.07=9.52 =40+9.52=49.52.(,)40 9.52 49.5282010111040 1000 40

20011XYZl000512504.72%59XYZ

XYZXYZ r 591+r-1+591+r-2+591+r-3+591+r-4+59+12501+r-5=1000 r=10%11

20011XYZl000512504.72%59XYZ XYZXYZ r 591+r-1+591+r-2+591+r-3+591+r-4+59+12501+r-5=1000 r=10%11

ab 10%c d=a+b-c200100010059104l201104l10459108620210861095911362031136114*5911912041191118**1309O

** XYZ

120011 1250 1000 2502200.12.31 59 41 100 59 593201.12.31. 59 45 104 59 59

4202.12.3159 50 109 59 59 5203.12.3159 55 114 59 59

6204.12.31 59 59 118-=250-41-45-50-55=59 =59+59+11859 59 1250 1250

20211XYZ625204XYZ202 2

ab 10%c d=a+b-c2021138*114**6845682035685730***595204595606550

*1138=(625+59)1+10%-1+301+10%-2+(625+30)1+10%-3 **114=113810% ***30=6254.72%XYZ120211 :-(1138-1086)52 52

22021231 59 55 114 5959 625 62532031231 30 27 57 30 :30

42041231 =250-41-45-52-55-27=30 =30+30=60 30 30 60 30 30 625 625

XYZXYZr 59+59+59+59+59+12501+r-5=1000r9.05% 33

ab 9.05%c d=a+b-c200100090.5O1090.52011090.598.6901189.192021189.19107.62O1296.812031296.81117.3601414.172041414.17130.83*1545O

*2.85 XYZ (1200111250 1000 25022001231 59 31.5 90.5

3201123159 39.69 98.6942021231 59 48.62 107.62 52031231 59 58.36 117.36

62041231 =250-31.5-39.69-48.62-58.36=71.83 =59+71.83=130.8359 71.83 130.83 1545 1250 295

20734110%1 200 000 4110 000 000 20734110%1 200 000 4110 000 000

1 200 000 1000000 200 000 (1.2*9000000) 9000000 1800000 423 11 800 000 10800000 10000001800000 1800000

123

1. --- --- ---2.

1 -+ 2 ---- ----

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1234567

ABBA ABABC ABABAB

1.2.A20076180%1000

1720 800 720 80 2900 800 100 900 **

A200781600160%1300

780130060% 600 180

.A800B100080%800 800100070%700100606040303010

700 60 30 10 800

,1.2.

:-------------- A:--- B:-------

20071120060%, 80005002007600

73008000-500-200 500 200 8000 7800200+7600 7300 200 300

20075120070%, 50006002004000

4200200+4000 600 200 200 5000 200

200741AAA200771100070%50085400200

785500+85+200 200 500 -85 400 400 =500+85+200=785

A206331B70%BAB300A1

6000960024003000240024001080015000

ABA96001200 AB ABA

153000000 12000000 96000000 27000000 42000000

A:B:

A205312 000B30%B205B4502064A15 000B30%ABBA10%A ABA

450 000 4 050 000 4500 000 150 000 000 150 000 000B=12 450-450+15 000=27 000

----------

200741100080.58000407540 500 8040

200771100A13 300 100 200

200781ABBCABC800AB1000A5000B20%.A 1000 1000

()

2063A9 0001B20%9 00015 600A600AB

A 156 000 000 90 000 000 66 000 000 6 000 000 6 000 000

ABA6000BA24000A20%A A

60 000 000 48 000 000 12 000 000

1. (,)

2. 1. 150 AB B51%AB AB B51%BC C60%,AC

+AB B51%BC, C30%AC30%ACC30%AC60%AC 250% 50%

---- 2. 20----

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123

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1.= 2.=--

---- (=--)

A200711C10%C2007522006100000C2007400000 200752

10000 C100001200851=30000010%=30000 =10000+30000=40000 =0+40000010%=40000 10000

:=400000-40000010%-10000=-1000010000 30000 C10000 40000

2C200851=45000010%=45000 =10000+45000=55000 =0+40000010%=40000 1500055000-40000100005000 =550000-40000010% -10000=50005000 45000 C5000 40000

C2007360000 =36000010%=36000 =10000+36000=46000 =0+40000010%=400003C200851

600046000-40000100004000 =460000-40000010%-10000=-40004000 36000 C4000 400004200851C2007200000

=20000010%=20000 =10000+20000=30000 =0+40000010%=40000 1000010000 =300000-40000010%-10000=-20000100001000020000 20000 C10000 30000

2051124003%9

2053 0002 7002066 0004 800

205204

1205270020481

810 000 810 000 810 000 810 0002206=2700+4800-30003%-81=54 =48003%=144 =144-54=90

l 440 000 900 000 540 000 l 440 000 l 440 000

---

1.2.

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1.-------------XX------

()A1000B30%3000 1ABA

(1)B1000 1000 ()1001000-300030% (2)B3500A(1000-3500*30%) B1000 1000 B 50 50

2. 1--------

2007 1130%500 300 10 2007 30030 50

280300208428030%

20711030%22006000 3

50070012002401600201670014080010824003803100

20760080%0

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)1110000 1110000=600-160-40-30=370 =37030%=111

2

40%,20061231400020076000

2007-----2400------1600 12000480001600800 800

3.

AC40%C2007820100

A C40 40

AB30%BB1800B9600ABB AB28 800 000 B 5 400 000 28 800 000 5 400 000

1.82.22

1.

1

2

A200711B10%500B4900AA10%

200811A1350B20%B6500BABAB10%B1000

1 2200811A1350B20% 3200811A1200B20% 4200811A1295B20%

110%500490490010%10

6500-4900160100100010%60

160 60 10 90

2200811AB1350 1350 13501300650020% (32008111200 1200 1200

12001300650020%10010%1090 90 90 (42008111295 1295 1295

12951300650020%510%105

A200711B10%500B6000AA10%

200811A1450B20%B7500BABAB10%B1000

1 2200811A1450B20% 3200811A1650B20% 4200811A1520B20%

1 10%500600600010%100 100 10 90

7500-6000150100100010%50

1 150 50 10 90 2200811AB 1450 1450

14501500750020%50 50 50

16501500750020%15010%10050 10 90 100

42008111520 1520 1520 15201500750020%2010%1008020 2 18 20

A2052Bl0%900B8400AAl0%

206410Al800B12%B12000BABABl0%B900

1206410AB l8 000 000 l8 000 0002AB27009001800

l0%900840840010%60

12 000-8 4003609090010%270 3 600 000 2 700 000 90 000 810 000

l 8001 44012 00012% 18 000 000 18 000 000

1 2 2.

AB60%6000206126AB1/33600 16000AB60%B 9000ABB5000BBA10%

20%AB40%BB 120% 2

13600 2000 1600 2 40004004000-900040%

2000500040% 2000 200 1800

AB60%9 000206126AB20%5 40024 000AB60%B13 500BB7 500BBA10%

20%AB40%BB

1 54 000 000 30 000 000 24 000 000 2 6 0006006 000-13 50040%

4 200[24 000-13 50040%]3 0007 50040% 30 000 000 3 000 000 27 000 000

1. 2.

30%2061050%48003 9009002 700

27 000 000 24 000 000 3 000 000 2 400l 950450900900

200730%20081231400300100200912210 200912

115% 210 150 50 10 2 200 150 50

AB40%2061220Al0%ABl 800480300705

(1)A 7 050 000 6 450 000 600 00(2) 750 000 750 000

200731200915 120073130%200060102007316600

22007320 320071231200 4200751012100,200731400,520,,10

5200831010062008325 72008612 82009155%39025% 1 2200915

1950 60 2010 30660030%-1950 3060 60 60 601

=410-520-4001010/12=400 12040030% 120 30 30 30 30

=612-520-40010=600 18060030% 180 =1950+30+60+120-30+180=2310 390