虐系一指紙
什=/平權(quán)
指姆臃母同時(shí)平什:
什=×平什/平權(quán)×平什
=/平什×平什/平權(quán)媯?BR>=什×權(quán)
什=/平什
指姆臃母同時(shí)營(yíng)業(yè)刖?
什=/平什
=×營(yíng)業(yè)刖?平什×營(yíng)業(yè)刖?BR>=/營(yíng)業(yè)刖活）×營(yíng)業(yè)刖?平什
=營(yíng)業(yè)×什轉(zhuǎn)
虐系暮墓式:
什=營(yíng)業(yè)×什轉(zhuǎn)×權(quán)
庸式鋅什矢叩偷:營(yíng)業(yè)剩盈什轉(zhuǎn)屎權(quán)紙之螅�繄@丫什一酆指攴�浠�原寤�只一酆謼U碘。
權(quán)暮恪?
蛹愎�式钥债越撸逝摦燥湪越撸权胴�(fù)債同潿?BR>P530 12-25 虐系
荼12-2捅12-3約前械募俁ABC司2003鵲木什式蟹
什=營(yíng)業(yè)×什轉(zhuǎn)×權(quán)
2002指:13.33×0.92×1.41=17.29 (1)
一:12.60×0.92×1.41=16.34 (2)
(2)-(1)=16.34-17.29=-0.95營(yíng)業(yè)陸影
詼:12.60×0.93×1.41=16.52 (3)
(3)-(2)=16.52-16.34=0.18什轉(zhuǎn)影
:12.60×0.93×1.38=16.17 (4)
(4)-(3)=16.17-16.52=-0.35權(quán)陸影
指之墓系:
1.什一酆強(qiáng)牟剩嵌虐系暮摹
指母叩取營(yíng)業(yè)剩什轉(zhuǎn)權(quán)
2.營(yíng)業(yè)史映業(yè)營(yíng)業(yè)墓系
3.什轉(zhuǎn)式示業(yè)什芏實(shí)營(yíng)業(yè)酆
4.權(quán)映權(quán)什墓系權(quán)越說(shuō)業(yè)債潭越擼芨業(yè)洗牟芨媯�同蕩挪溯^茨癡��?BR>12-4知某司2001票泄: 2002輳?BR>畹ノ?元

什債目		末
什	8000	10000
債	4500	6000
權(quán)	3500	4000
目
營(yíng)業(yè)刖?/DIV>	裕	20000
	裕	500

要:1虐系械指輳ㄖ告及什債目蕕模平悖?
倬什剩
:什=500÷[(3500+4000)÷2]×100% =13.33%
什剩位小
:什剩位小=500÷[(8000+10000)÷2]×100%=5.556%
營(yíng)業(yè)剩
:營(yíng)業(yè)=500÷20000×100% =2.5%
什轉(zhuǎn)剩位小
:什轉(zhuǎn)剩位小= 20000[(8000+10000)÷2] =2.222危
權(quán)
:權(quán)=1÷{1-[(6000+4500)÷2]÷[(10000+8000)÷2]} =2.4
權(quán)=[(10000+8000)÷2]÷[(4000+3500)÷2]=2.4