01-2010-7125

010-62782989 13701121933
(CIP)
/ . 2011.11
ISBN 978-7-302-26779-9
. . . . F270-49
CIP (2011) 186159

100084

http://www.tup.com.cn
010-62770175

010-62786544

010-62776969c-service@tup.tsinghua.edu.cn
010-62772015zhiliang@tup.tsinghua.edu.cn

142204
4 85

2011 11 1
2011 11 1

26.00

040245-01

II

III

1-1 .................................2
1-2 .....................................5

1-3 .........................................8
1-4 ................................................11

1-5 ...............................14
1-6 10%....................................17

1-7 ......................................22
1-8 ......................................25

1-9 ...............................32
1-10 ..................................................35

2-1 ......................................42
2-2 ..............................45
2-3 ......................................47
2-4 ......................50
2-5 ......................53
2-6 ......................................56
2-7 ..........................59
2-8 ..........................62

2-9 ..........................65

3-1 ..........................................72
3-2 100........................................78
3-3 200....................................81
3-4 ..............................................84
3-5 ......................................87
3-6 ..............................................90
3-7 ......................................93
3-8 ..........................................98
3-9 ................101
3-10 ..........................106

VI

20

VII

1-1

88
3
3
5

100

218
3

8()-3()=5()

5()

8() 100%
=62.5%()

9
4
52
3

1-2

1NT$50 000

1NT$65 000

2.NT$65 000
(1-2)NT$35 000

2.NT$65 000
(1-2)NT$15 000

2.NT$65 000
(1-2)0

1. NT$100 000

1-3

2 300 000

3 4 5 (3-4)

40%

920 000

120 000

38%

874 000

74 000
800 000

36%

828 000

35%

805 000

5 000

34%

782 000

18 000

34%

100

28 000

1 2

1 2

2 300 000

3 4 5 (3-4)

40%

920 000

38%

874 000

36%

828 000

35%

805 000

120 000
74 000
800 000

28 000
5 000

800 000
100 35
2 300 000

35%

10

1-4

1.

2.

NT$300

NT$200

NT$300

NT$100

NT$100

NT$160

NT$200

NT$100

NT$140

66.7

50

46.7

11

NT$500 000NT$300 0003

300100
66.7%
(NT$500 000NT$300 000)66.7%
NT$800 00066.7%
NT$1 199 400

12

50%

200100

(NT$500 000NT$300 000)50%

NT$1 600 000

1 600 000-1 199 400=400 600

NT$300 000NT$400

600

300
16046.7%
(NT$500 000NT$300 000)46.7%
NT$800 00046.7%
NT$1 713 062
1 713 0621 199 400513 662

NT$300 000NT$513

662

NT$800 00050%

13

1-5

14

(12)

(34)

150

80

70

500

35 000

800

450

350

230

80 500

(56)

50 000

65 500

20063NT$65 500

NT$800550

NT$800

NT$50
NT$750

20063

15

1
2
3
4
5
6

(12)
(34)

50

80

-30

550

-16 500

750

450

300

550

165 000

NT$800

50 000

(56)
98 500

1
2
3
4
5
6

(12)
(34)

80

-80

550

-44 000

800

450

350

550

192 500

50 000

(56)
98 500

NT$98 500

16

20061

590

200

390

66.1%

1 560 000

680 000

20061

10%

1-6

(NT$1 560 000 66.1%)NT$680 000NT$351 160

17


( )

()

590

200

390

66.1%

1 560 000

680 000

20061
(NT$1 560 000 66.1%)NT$680 000NT$351 160

Q
18

10%

[(1)]

NT$1 134 276NT$680 000

NT$454 276

NT$454 276NT$351 160NT$103 116

10%

590

200

390

66.1%

1 560 000

680 000

[NT$1 560 000(110%)]66.1%NT$680 000

20061
(NT$1 560 00066.1%)NT$680 000NT$351 160

19

10%

=
{[(1)]
}]

[NT$1 560 000(110%)]66.1%NT$680 000

NT$928 044NT$680 000
NT$248 044

NT$351 160NT$248 044NT$103 116

10%

20

NT$1 028 744

(1 ) 100%

NT$1 028 744

(1 ) 100%
NT$1 560 000
(10.659)100%
34.1%

NT$680 000

66.1%

34.1%

21

1-7

()
/

25 000

16 000

9 000

64%

NT$800 000

Q
22

1NT$800 000

NT$16,000

NT$1 250 000

50

80

80

215%

1 ()

NT$800 000 1(36%15%)

NT$25 000
NT$800 000 49%

NT$25 000

64%

NT$800,000

NT$800 000

66

23

8015%

NT$9 000NT$25 000

36%

24