1

!

2

3

4

5

20%()

50%()

0% 100%20%

50%

50%

20%()

()

6

01/1/1 $25

20,000$1,50030%

01/4/17 @$0.510%01/12/31$80,000@$2602/4/15 @$0.5@$202/12/31$30,000@$2403/2/8 $20

$3,000

7

$2520,000$1,50030%

~

=

=

+

25*20000+1500=501500

=

501,500

501,500

8

~

9

~

xxx

xxx

xxx

xxx

10

01/4/17 @$0.5

~

10,000

10,000

20,000*$0.5=$10,000

11

~

xxx

xxx

??? xxx

??? xxx

12

02/4/15 10%@$0.5

~

10,000

10,00020,000*$0.5=$10,000

1.2.

=20,000*(1+10%)

=22,000

501,500 10,000

491,500

=491,500/22,000=22.34

13

~

14

01/12/31$80,000@$26

~

=

=

*

80,000*30%=24,000

24,000

24,000

15

02/4/15 @$0.5@$2

02/12/31$30000@$24

11,000 11,000(22000*0.5)

1.2.

=22,000*(1+20%)=26400

491,50024,000

11,000

504,500=504,500/26,400=19.11

9,000

9,000

16

~

(-)

()

17

~03/2/8$20$3,000

$20*26,400-3,000=525,000

- 504,500

20,500

525,000

504,500

20,500