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pºâ¤è¦¡:
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½Õ¾ãª÷ÃB) - ´Á¥½¦s³f
©ó·|p¦s³fºÞ²z¤W¬OÄÝ©ó“©w´Á½L¦s¨î”¤SºÙ“¹ê¦a½L¦s¨î”
¤]´N¬O ¶i¾P¦sªº³f«~´Á¥½¦s³f³øªí(¤ë¥§¡¦¨¥»)©Î(¦~¥§¡¦¨¥»)。 |
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1、©Ò¿×“¥ÃÄò½L¦s¨î”
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-------------------------------------------------
¾P³f®É¡G É¡G1123À³¦¬±b´Ú
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´N¦p¶i¾P¦s ¥§¡¦¨¥»¤§²¾°Ê¥§¡ ªºpºâ¤è¦¡
³f«~´Á¥½¦s³f©ú²Óªí(²¾°Ê¥§¡)
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¼Æ¶q |
³æ»ù
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³æ¦ì¦¨¥» |
µ²¾l¼Æ¶q |
µ²¾lª÷ÃB |
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«e´Áµ²¦s |
|
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1,200.0000 |
2.00 |
2,400.00 |
|
94/08/01 |
¶i³f9408010001 |
20.00 |
1,000.00 |
1,018.1818 |
22.00
|
22,400.00 |
|
94/08/02 |
¾P³f9408020001 |
-2.00 |
2,000.00 |
1,018.1818 |
20.00 |
20,363.64 |
|
94/08/03 |
¶i³f9408030001 |
10.00 |
1,500.00 |
1,178.7879 |
30.00 |
35,363.64 |
|
94/08/03 |
½Õ¾ã9408030001 |
-5.00 |
1,500.00 |
1,114.5455 |
25.00 |
27,863.64 |
|
94/08/04 |
¾P³f9408040001 |
-3.00 |
2,000.00 |
1,114.5455 |
22.00 |
24,520.00 |
|
94/08/05 |
¶i³f9408050001 |
10.00 |
1,700.00 |
1,297.5000 |
32.00 |
41,520.00 |
|
94/08/06 |
¶i³f9408060001 |
6.00 |
1,800.00 |
1,376.8421 |
38.00 |
52,320.00 |
|
94/08/07 |
½Õ¾ã9408070001 |
-2.00 |
1,388.16 |
1,376.2133 |
36.00 |
49,543.68 |
|
94/08/09 |
¾P³f9408090001 |
-5.00 |
2,000.00 |
1,376.2133 |
31.00 |
42,662.61 |
|
94/08/11 |
¾P³f9408110001 |
-1.00 |
2,100.00 |
1,376.2133 |
30.00 |
41,286.40 |
|
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¨Ò¦p:¤W±¤§³f«~´Á¥½¦s³f©ú²Óªí(²¾°Ê¥§¡)
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94/08/01
¶i³f³æ9408010001
¼Æ¶q20
³æ»ù1,000
«e´Áµ²¾lª÷ÃB2,400
¦]¦¹:(«eµ§µ²¦s¤§µ²¾lª÷ÃB2,400
+ ¥»¦¸¶i³fª÷ÃB
(¼Æ¶q20
* ³æ»ù1,000=20,000))=22,400
/ ¥»¦¸ªºµ²¾l¼Æ¶q22
= ¥»¦¸ªº³æ¦ì¦¨¥»
1,018.1818
==========
³f³æ¤é´Á
94/08/03
¶i³f³æ9408030001
¼Æ¶q10
³æ»ù1,500
«e´Áµ²¾lª÷ÃB20,363.64
¦]¦¹:(«eµ§µ²¦s¤§µ²¾lª÷ÃB20,363.64
+ ¥»¦¸¶i³fª÷ÃB
(¼Æ¶q10
* ³æ»ù1,500=15,000))=35,362.64
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¥»¦¸ªºµ²¾l¼Æ¶q30
= ¥»¦¸ªº³æ¦ì¦¨¥»
1,178.7879
©Ò¥H¦p¤U¶i¾P¦s ³f«~¾P°h§Q¼í©ú²Óªí(²¾°Ê¥§¡)
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¤pp |
³æ¦ì¦¨¥» |
¾P³f¦¨¥» |
|
94/08/02 |
¾P³f9408020001 |
2.00 |
2,000.00 |
4,000.00 |
1,018.1800 |
2,036.3636 |
|
94/08/04 |
¾P³f9408040001 |
3.00 |
2,000.00 |
6,000.00 |
1,114.5500 |
3,343.6365 |
|
94/08/09 |
¾P³f9408090001 |
5.00 |
2,000.00 |
10,000.00 |
1,376.2100 |
6,881.0665 |
|
94/08/11 |
¾P³f9408110001 |
1.00 |
2,100.00 |
2,100.00 |
1,376.2100 |
1,376.2133 |
|
¤pp |
|
|
|
22,100.00 |
|
13,637.2799 |
¦Ó¦b·|p¶Ç²¼¤À¿ý
94/08/02 É¡G1123À³¦¬±b´Ú 4,000
¶U¡G4101¾P³f¦¬¤J 4,000
É¡G5105¾P³f¦¨¥»(¦Û¦æ³]©w·|p¬ì¥Ø) 2,036
¶U¡G1130¦s³f 2,036
-------------------------------------------------------
94/08/04 É¡G1123À³¦¬±b´Ú 6,000
¶U¡G4101¾P³f¦¬¤J 6,000
É¡G5105¾P³f¦¨¥»(¦Û¦æ³]©w·|p¬ì¥Ø) 3,344
¶U¡G1130¦s³f 3,344
-------------------------------------------------------
94/08/09 É¡G1123À³¦¬±b´Ú 10,000
¶U¡G4101¾P³f¦¬¤J 10,000
É¡G5105¾P³f¦¨¥»(¦Û¦æ³]©w·|p¬ì¥Ø) 6,881
¶U¡G1130¦s³f 6,881
-------------------------------------------------------
94/08/11 É¡G1123À³¦¬±b´Ú 2,100
¶U¡G4101¾P³f¦¬¤J 2,100
É¡G5105¾P³f¦¨¥»(¦Û¦æ³]©w·|p¬ì¥Ø) 1,376
¶U¡G1130¦s³f 1,376
-------------------------------------------------------
¦]¦¹³oӤ몺 ¾P³f¦¨¥» = 2,036 + 3,344 + 6,881 + 1,376 = 13,637
|
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2,400.00 |
62,800.00 |
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-7.00 |
41,286.40 |
13,637.2799 |
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§Y¥®É¦b¥æ©ö¹Lµ{ªº³B²z¤W¡A¨Ã¤£pºâ¨Cµ§¥æ©öªº ¾P³f¦¨¥»¡A¦]¦¹¦b±b±¤WµLªkÀH®ÉÅã¥Ü¥X¥Ø«e ¦s³f ¤Î ¾P³f¦¨¥» ªº¯u¥¿ª¬ªp。
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¶U¡G2122À³¥I±b´Ú
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¾P³f®É¡G É¡G1123À³¦¬±b´Ú
¶U¡G4101¾P³f¦¬¤J
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´N¦p¶i¾P¦s ¥§¡¦¨¥»¤§(¤ë¥§¡¦¨¥»)©Î(¦~¥§¡¦¨¥»)ªºpºâ¤è¦¡
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¶i³f¼Æ¶q |
¶i³fª÷ÃB |
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µ²¾lª÷ÃB |
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2.00 |
1,200.00 |
2,400 |
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¶i³f9408010001 |
20.00 |
20,000 |
|
|
22.00 |
1,339.6020 |
29,471 |
|
|
¾P³f9408020001 |
|
|
|
|
20.00 |
1,339.6020 |
26,792 |
2,679 |
|
¶i³f9408030001 |
10.00 |
15,000 |
|
|
30.00 |
1,339.6020 |
40,188 |
|
|
½Õ¾ã9408030001 |
|
|
-5.00 |
-7,500 |
25.00 |
1,339.6020 |
33,490 |
|
|
¾P³f9408040001 |
|
|
|
|
22.00 |
1,339.6020 |
29,471 |
4,019 |
|
¶i³f9408050001 |
10.00 |
17,000 |
|
|
32.00 |
1,339.6020 |
42,867 |
|
|
¶i³f9408060001 |
6.00 |
10,800 |
|
|
38.00 |
1,339.6020 |
50,905 |
|
|
½Õ¾ã9408070001 |
|
|
-2.00 |
-2,776 |
36.00 |
1,339.6020 |
48,226 |
|
|
¾P³f9408090001 |
|
|
|
|
31.00 |
1,339.6020 |
41,528 |
6,698 |
|
¾P³f9408110001 |
|
|
|
|
30.00 |
1,339.6020 |
40,188 |
1,340 |
|
¤pp |
46.00 |
62,800 |
-7.00 |
-10,276 |
|
|
|
14,736 |
|
|
| |
¨Ò¦p:¤W±¤§³f«~´Á¥½¦s³f©ú²Óªí(¤ë¥§¡¦¨¥»)
¬O¥H («e´Áµ²¦s¤§µ²¾lª÷ÃB + ¥»¤ë¶i³fª÷ÃB¤pp +©Î- ½Õ¾ãª÷ÃB¤pp) /
(«e´Áµ²¦s¤§µ²¾l¼Æ¶q + ¥»¤ë¶i³f¼Æ¶q¤pp +©Î- ½Õ¾ã¼Æ¶q¤pp) = ¥»¤ë³æ¦ì¦¨¥»
¦]¦¹³oӤ몺¨Cµ§¤À¿ý¤§ ³æ¦ì¦¨¥» §¡¦P
¦p¤W:(«e´Áµ²¦s¤§µ²¾lª÷ÃB2,400 + ¥»¤ë¶i³fª÷ÃB¤pp62,800 +©Î-
½Õ¾ãª÷ÃB¤pp-10,276)=54924 /
(«e´Áµ²¦s¤§µ²¾l¼Æ¶q2 + ¥»¤ë¶i³f¼Æ¶q¤pp46 +©Î- ½Õ¾ã¼Æ¶q¤pp-7)=41
= ¥»¤ë³æ¦ì¦¨¥» 1339.609 »P¤W±¤§³f«~´Á¥½¦s³f©ú²Óªí(¤ë¥§¡¦¨¥»)³æ¦ì¦¨¥»1,339.602
1339.609 »P 1,339.602 ¬Û®t 0.007 ¦]¥|±Ë¤¤Jpºâ¤§®tÈ
¦]¦¹³oӤ몺¨Cµ§¤À¿ý¤§ ³æ¦ì¦¨¥» §¡¬O 1,339.602
©Ò¥H¦p¤U¶i¾P¦s ³f«~¾P°h§Q¼í©ú²Óªí
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¤pp |
³æ¦ì¦¨¥» |
¾P³f¦¨¥» |
|
94/08/02 |
¾P³f9408020001 |
2.00 |
2,000.00 |
4,000.00 |
1,339.6000 |
2,679.2040 |
|
94/08/04 |
¾P³f9408040001 |
3.00 |
2,000.00 |
6,000.00 |
1,339.6000 |
4,018.8060 |
|
94/08/09 |
¾P³f9408090001 |
5.00 |
2,000.00 |
10,000.00 |
1,339.6000 |
6,698.0100 |
|
94/08/11 |
¾P³f9408110001 |
1.00 |
2,100.00 |
2,100.00 |
1,339.6000 |
1,339.6020 |
|
¤pp |
|
|
|
22,100.00 |
|
14,735.6220 |
¦Ó¦b·|p¶Ç²¼¤À¿ý
94/08/02 É¡G1123À³¦¬±b´Ú 4,000
¶U¡G4101¾P³f¦¬¤J 4,000
-----------------------------------------
94/08/04 É¡G1123À³¦¬±b´Ú 6,000
¶U¡G4101¾P³f¦¬¤J 6,000
-----------------------------------------
94/08/09 É¡G1123À³¦¬±b´Ú 10,000
¶U¡G4101¾P³f¦¬¤J 10,000
-----------------------------------------
94/08/11 É¡G1123À³¦¬±b´Ú 2,100
¶U¡G4101¾P³f¦¬¤J 2,100
-----------------------------------------
´Á¥½ ¦s³f½Õ¾ã¶Ç²¼¤À¿ý¦p¤U¡G
É¡G5100´Áªì¦s 2,400
¶U¡G1130¦s³f 2,400
É¡G1130¦s³f 40,188
¶U¡G5104´Á¥½¦s³f 40,188
É¡G1130¦s³f 10,276
¶U¡G5104´Á¥½¦s³f(½Õ¾ã) 10,276
------------------------------------------------
©Ò¥H¦p¤U¶i¾P¦s ³f«~´Á¥½¦s³f²Îpªí(¤ë¥§¡¦¨¥»)
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¶i³fª÷ÃB |
½Õ¾ãª÷ÃB |
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µ²¾lª÷ÃB |
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|
2,400.00 |
62,800.00 |
-10,276.00 |
1,339.6020 |
40,188.00 |
14,736.0000 |
“©w´Á½L¦s¨î”pºâ¤è¦¡:
(¤ë¥§¡)
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14,736 = 2,400 + ( 62,800 - 0 - 0 -10,276) - 40,188
¦]¦¹³oӤ몺 ¾P³f¦¨¥» = 14,736
¦Ó“¥ÃÄò½L¦s¨î”(²¾°Ê¥§¡)
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©Ò¥H “¥ÃÄò½L¦s¨î”(²¾°Ê¥§¡) »P “©w´Á½L¦s¨î”(¤ë¥§¡)
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½Õ¾ã、¥[¤u¥X¤J®w、É¥X、ÁÙ¤J¦b·|p¤]À³°µ¾A·íªº½Õ¾ã。
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