? 2006 CIP 2006. 9 ISBN 7-81084 - 926-3 /. Ⅰ. Ⅱ. Ⅲ. - - Ⅳ. F812. 424 CIP 2006 085590 217 116025 041184710523 041184710711 http www. dufep. cn

? 2006 CIP 2006. 9 ISBN 7-81084 - 926-3 /. Ⅰ. Ⅱ. Ⅲ. - - Ⅳ. F812. 424 CIP 2006 085590 217 116025 041184710523 041184710711 http www. dufep. cn dufep @ dufe. edu. cn 148mm 210mm 171 14 000 6 3 /8 2006 9 1 2006 9 1 20. 00

1967 7 1985 1996 1993 1999 MPAcc

2

2005 452

2006 5 2 2005 199958

1 1 1. 1 1 1. 2 2 1. 3 8 1. 4 15 1. 5 23 1. 6 29 2 38 2. 1 2001 832 38 2. 2 2001 157 41 2. 3 2002629 43 2. 4

2 200298 45 2. 5 2002123 46 2. 6 2003 612 48 2. 7 2003123 49 2. 8 2003 158 53 2. 9 2004 11 55 2. 10 200429 56 2. 11 200497 58 2. 12 2004 81 60 2. 13

3 2005148 62 2. 14 2005182 65 2. 15 2005 102 70 2. 16 2005 94 71 2. 17 2005 482 72 2. 18 200535 74 2. 19 2005382 78 2. 20 2005364 80 2. 21 2005318 80 2. 22 20059 85

4 2. 23 2005130 88 2. 24 2005319 89 2. 25 2 0 0 5 1 0 2 7 91 2. 26 452 91 2. 27 2005 183 95 2. 28 2005 207 97 2. 29 2005 120 98 2. 30 2005205 113 3 120 3. 1 120

5 3. 2 122 3. 3 123 3. 4 124 3. 5 125 3. 6 126 3. 7 130 3. 8 131 3. 9 132 3. 10 132 3. 11 133 3. 12 133 3. 13 134 3. 14 136 3. 15 139 3. 16 142 3. 17 143 3. 18 145 3. 19 146 3. 20 146 3. 21 147

6 3. 22 148 3. 23 149 3. 24 151 3. 25 153 3. 26 156 3. 27 159 4 160 4. 1 160 4. 2 171 4. 3 175 4. 4 183 4. 5 188

1 1. 1 1980 1980 9 10 12 14 1986 9

2 1993 10 31 1994 1 1 1994 1 28 142 1999 8 30 2000 9 2001 1 1 2002 1 1 2005 7 26 2005 8 23 1 600 1. 2 1. 2. 1

1 3 1 1 1 1 12 31 365 30 90

4 1. 2. 2 1 2

1 5 1994148 3 11 11 90 183 90 183 1 15 5 1 2 5 1995

6 98 5 5 5 1 5 6 1 1 6 90 1 5 5 1991 1 1 3 90 90 90 90 1988 90 19885 1 1 12 31 90 90 198859 90 90 198414 90 198859 90

1 7 1 90 90 2 4 200497 1995125 4 12 12 = - 90 183 = 90 183 1 -

8 15 = - 1-1 1. 3 11 1. 3. 1 1. 3. 2 1

1 9 2 3 4 200091 5% ~ 35% 1994 20

10 200184 1. 3. 3 1994179 5%~ 45% 5% ~ 35% 2000395

1 11 1. 3. 4 199489 199489 1. 3. 5

12 1997385 2002146 1. 3. 6 200252 1997385

1 13 1. 3. 7 1. 3. 8 2000540

14 1 600 20% 1 600 20% 1. 3. 9 1. 3. 10

1 15 10 000 10 000 20% 1. 3. 11 1. 4 1. 4. 1 1 000 5% 6 950 7 1 200 6 1 000 7 10 1 200-1 000 5% 60 1 200 5%

16 1 2006 1 1 1 600 3 200 1 2 3 4 2 3 4 000 800 4 000 20% 4 1. 4. 2

1 17 1 2 20% 3 20 000 20% 20 000 50 000 30% 50 000 40% 1. 4. 3 1 2 12

18 3 199489 1996602 28 5 2 000 3 000 1 600 4 1 000 5 20 000 4 000 5 1 600 5 1981185 5

1 19 5 3 000 5 000 1 600 1 000 20% 4 199489 5 10 000 12 000 10 000 12 000

20 6 7 13 13 1. - 1 600 1 600 3 200 4 800 - - 2. - 1 3. - - 2 1 600 120% 2 4. 20 000 1 4 000-1 600 20% 2 >4 000 1-20% 20% 3 > 20 000 1-20% -

1 21 1 4 000-1 600 20% 1-30% 20% 5. 2 >4 000 30% 1 1-4 000 20% 20% 1 1 600-30% 2 4 000 1 4 000 20% - 1 600 6. 20% 20% 2 >4 000 1-20% 20% - - 1 4 000 1 1 600 20% 7. 2-800 20% 2 >4 000 10% 31 600 20% - - 1 600 1-20% 20% 8. - - 20% 9. 20% 10. 11. 20% 20% 20%

22 1. 4. 4 11 2005 A 6 000 10 000 A 3 100 1. 6 000-4 000 10% - 25 12 = 2 100

1 23 10 000 1-20% 20% 1-30% = 1 120 2 100 + 1 120 = 3 220 2. A 3 100 120 3 500 2005 3 220 280 5 A A 1. 5 1. 5. 1 1 1995 4 6 199565

24 1996602 10 3 3 199444 1998126

1 25 7 2% 2 1995077 12

26 1. 5. 2 1 2 000 2 000 5 000 2 2 000 2 000 1 3 5 50% 5 4 50% 5

5 50% 3 6 1 1996602 1. 2. 3. 4. 27 1

28 1994112 2 50% 5 50% 5 10% 1

1. 6 1. 6. 1 1 2 29 1 1 2 281 2003 296 2003

30 1 800 750 650 400 1 600 1 800 10 1. 6. 2

3 000 4 1 31 1

2 3 4 1. 6. 3 32

1 33 1980 9 800 20 70 80 1981 1985 1986 1982

34 2005183 1. 6. 4 3 ~ 545%

1 35 35% 1. 6. 5 50% 3 1. 6. 6

1 2005120 2 50% 3 3 4 36

1 37 2005120

2 2. 1 2001832 2001411 1. 63 35%

2 39 200060 200060 200060 200060 1

40 2. 24 2 200060 1997198

2 41 2. 2 2001157 3

42 1999178 2001 10 1 1 3 12 12 7 2

2 43 3 2. 3 2002629 200235 800 800

44 1 13 20059 13 13 800 1 600 2

2 45 3. 14 3 2005129 2. 4 200298 199813 25% 2002 8 1

46 = - 1-25% - 1 600 20% 2. 5 2002123 199712 199712 2003 3 200091

2 47 25% 2000149 2000149 30% 2000149 2000 1 1 2000149 2002123

48 25% 800 960 2. 6 2003612 199489

2 49 1999179 1999180 2. 7 2003123 200311 1 1

50 1999278 1999278 2003123 1999278 1 1 1 1999278

2 51 1 1 1

52 5 2 200589 2005 6 1 2 2005 6 1 2 2 2005 6 1 2 2 2 2

2 53 2006 2 5 2. 8 2003158

54 200157 1 2 1 2. 20 5 2 1

2 55 1 000 200 3 1 1 2. 9 200411

56 2. 10 200429

2 57 94 020 199754 94 020 199754 2004 1 1 94 020 199754

58 2. 11 200497 1995125 1994148

2 59 1994148 = - 1994148 1994148 = - 1994148 1995125 = - 1-1994148 1994148 1994148 2004 7 1

60 1 1994148 148 148 90 183 148 90 183 1 148 1 148 2. 12 200481 200091

2 61 5 5 5 5 5 1. 5 2. 3.

62 2. 13 2005148 272

2 63 4 4 2 2 2

64 1 50% 3 2005 10 1 No. 00000000

2 65 2. 14 2005182 2005148

1999 2000 2000102 66

2 67 2005 12 1 2005 12 1 2005 12 1 2005 12 1 2005 12 1 4 4 2

68 50 2 2 2

2 69

70 1 50% 3 2. 15 2005102

2 71 50% 2. 1 2. 16 200594 200552 1

72 50% 2 2. 17 2005482 AB 200510 19989

2 73 1999241 1 2 3 5 10 6 4

74 19989 19989 6 200535 2. 18 200535

2 75 = -

76 2000190 = - 12 12 1994089

2 77 2005 7 1 19989

19989 78 21 5 5 2 11 = 11-5 20 000 =120 000 5 1 12 12 20% = 120 000 12 20% - 375 12 = 19 500 2. 19 2005 382 200534

2 79 1994089 1997385 1994 89 2005382 199489 199577

80 2. 20 2005364 200519 2003158 2. 8 2. 21 2005318

2 81 200519 199844 4% 200042 4% 1996 1 3 60 2004 20 1 1 20054

82 200345 1 1 EET

2 83 199133 19956 199726 1 2

84 2 2004 11 10 2030 2040

2 85 2. 22 20059 1 12 1. = - 2.

86 = - - 1 1996183 2005 1 1 1996206 1996107 1 12 1 5% 10%

2 87 1 22 2006 1 800 2006 12 12 000 12 1 000 10% 25 = 12 000 10% - 25 = 1 175 2006 1 200 2006 12 12 000 = 12 000-1 600-1 200 10% - 25 = 1 135 2 23 2006 1 800 2006 12 6 000 6 001 12 500 5% 0 12 500. 083 10% 25 = 6 000 5% - 0 = 300 = 6 001 10% - 25 = 575. 1 1 275. 1 12 1 12 500. 083 10% - 25 12 = 300. 10 2005715

88 2005278 1994089 12 A A = - A 1 - A 12 B B = B - B 2. 23 2005130 2004 126

2 89 2. 24 2005319 200537

90 2000118 800 1 000 200 1 000 200 800 1 000 200545

2 91 2. 25 2005 10 27 2. 26 452

92 1 600 1 600 12 12 3 2006 1 1

2 93 452 11 20 80 800 1 600 12 3 12 1 12

94 2006 2 3 3 10 000 1 8 000 4 4 3 1 600 10 000 1-20% 20% 1 280 8 000 1-20% 20% 1 1 1 1 3 1 5 200 30 000 1-20% 30% - 2 000 400 5 200 + 1 280-1 600 3+ 1 280 12

2 95 1997144 2006 3 3 000 25% 15% 750 450 2 550 950 3 000-450 - 1 600 200 3 000-450 - 750-1 600 950 3 000 + 750-750 - 450-1 600 2. 27 2005183

96 2006 1 1 1 600 / 3 2006 1 1 1 600 /

2 97 2. 28 2005207 2005 2005 12 2006 1 1 12 3 12 2006 1 1

2. 29 2005120 98

2 99

100

101 2

102

103 2

104

7 1 Excel 1 105 2

2 3 3 3 106

3% 107 2

108 1. 2. 3. 4. 5. 6. 1. 2. 3.

4. 5. 6. 7. 8. 109 2

2005 10 1 3 110

2 111 1995 4 1 100 20

112

2 113 2. 30 2005205

114

1 2 115 2

116

3 2006 1 1 117 2

118 1. 2.

2 119

3 3. 1 199958 1

3 121 2 3 1 2 3 31 300 100 362 405 397 62 105 97 32 31 1 500 200 2002116

200345 3. 2 199489 199582 199489 199577 122

3 123 199754 3. 3 199489 1994 1

124 2 100 3 250 4 2 4 199754 3. 4 199489 2004 1 1 400 20031692 2003 9 1 200 400

3 125 2006 3. 5 1998155 1. 2. 3. 14% 2%

126 2000 2000678 2% 3. 6 3. 6. 1 1997144 199420 1998

3 127 2003330 1. 2. 3. 5 50 45

128 199420 199420 200139 60 4 3

3 129 200345 3. 6. 2 1994165

130 1997144 3. 7 1999549 10

198821 3. 8 1996 399 131 3

132 3. 9 1997144 3. 10

3 133 3. 11 3. 12

134 3. 13 5% 5% 4 000 800 4 000 20% 1997103

3 135

136 2005205 10 4 000 20% 20% - 20% 3. 14

3 137 57 2000 3. 13 3%~ 10% 2004215

138 1995115 2003158 2005364 2. 8 2. 20

3 139 3. 15 1996199 1994 89 199489 = - - 1 - = -

% 140 l 500 475 5 0 2 500 2 000 475 1 825 10 25 3 2 000 5 000 1 825 4 375 15 125 4 5 000 20 000 4 375 16 375 20 375 5 20 000 40 000 16 375 31 375 25 1 375 6 40 000 60 000 31 375 45 375 30 3 375 7 60 000 80 000 45 375 58 375 35 6 375 8 80 000 100 000 58 375 70 375 40 10 375 9 100 000 70 375 45 15 375 1. 2. 1996199 = + - 199489

3 141 = - - 1 - = - 1994089 33 A 2006 2 8 000 = 8 000-1 600-375 1-20% = 7 531. 25 = 7 531. 25 20% - 375 = 1 131. 25 34 2005 6 20 000 50% = 20 000-4 000-375 50% 1-20% 50% = 17 569. 44 = 17 569. 44 20% - 375 = 3 138. 39

142 2. 21 3. 16 1996161 3 360 4 000 = - 800 1-3 360 4 000 = - 1-20% 1-1 - 20% = - 2000192 21 000 20% 0 21 000 49 500 30% 2 000 49 500 40% 7 000

3 143 1996161 35 4 000 = 4 000-0 1-20% 1-20% 1-20% = 3 809. 52 = 3 809. 52 1-20% 20% = 609. 52 3. 13 3. 17 2006 1 1

144 36 5 3 000 3 000 5 2 000 25% 500 3 000 500 2 500 1 600 900 500 400 20 1 500 500 2 2 500 2 500 3 500 500 4 500 500 1 000 5 2 500 2 480 20

3 145 20 20 1 500 2 500 3. 18 37 300 1. 300 300 2. 300 300 2 000 2 000 300 3. 17

200345 146 3. 19 3. 20

3 147 1 199754 2001336 2 3. 21 199565

3. 22 1998546 199958 148

3 149 3. 23 1996127

1997 524 1996127 150

3 151 3. 24 1996127

1 1 200 152

3 153 16 2003 1. 2. 3. 3. 25 1996148 3. 25. 1 1 2 3

4 3. 25. 2 154

3 155 3. 25. 3 3. 25. 4

156 3. 26 1995 11 18 1995171 3. 26. 1 3. 26. 2

3 157 OK 3. 26. 3

158 3. 26. 4 3. 26. 5

3 159 3. 27 2000257 200037 1996148

4 4. 1 3 3 4. 1. 1 1 2

3 4 5 2 4. 1. 2 161 4

162 40%

4 163 A B B B B B B B A 4. 1. 3

164 1

4 165 3 000 200084 5%

166 1

4 167 20059 12 2 20% 3

168 2 3 20059 1 600 2006 1 1

4 169

170 20% 2005102 50% 100 8 108 8 8 100 8 20% 7. 2 3

4 171 4. 2 41 33% 20% 46. 4% 33% + 20% 67% 35% 6 750 10 27% 18% 20%

172 20 50% 50% 6. 6 20 33% 2. 68 20-6. 6 20% 92 800 107 200 2. 825 10 35% - 6 750 56 500 143 500 36 300 42 A B 6 4A B 2005 12 31

4 173 A B A B 60 5 100 50 110 40 70 80 20 35 30 10 80 50 20 10 100 100 100 50 20 40 80-60 420 180 420 180 A 20% A 100 B A A A AB A B A 200

174 A A 65 150 150 150 55 40 130 20 10 200 150 20 40 20 600 600 A B 60 20 A 8 20 + 20 20% B A A B 100 A A 100 A 100 20 B A 2000 119

4 175 20% = B A 120 36 120 180 600 4. 3 4. 3. 1

176 43 30 1 300 000 1-20% 40% - 7 000 = 89 000 20 000 10 000 3 000 4 000 15 000 2 000 20 000 20 000 25 25 24 000 226 000 226 000 1-20% 40% - 7 000 = 65 320 20 000 1-20% 20% = 3 200 68 520 89 000-68 520 = 20 680

4 177 4. 3. 2 44 12 10 20 2

178 120 000 12 20% - 375 12 = 19 500 100 500 100 000 12 20% - 375 12 = 15 500 100 000-15 500+ 20 000 = 104 500 4. 3. 3 45 2004 36 36 3 000 1 800 ~ 2 200

4 179 2 000 1997 54 3 400 24 500 30 000-4 000 25% - 1 375 12 = 61 500 360 000-3 000 12-61 500 = 262 500 24 500-4 000 25% - 1 375 12 = 45 000 24 500 12-45 000 + 2 000 12 = 273 000 25% 4. 3. 4

180 1 600 46 2005 1 100 2 100 200 4 3 4 1 100 + 2 100-200 - 1 600 10% - 25 = 115 700 1 800 1 600 3 2 100 3 2 100

4 181 4. 3. 5 47 80% 20% 20% 60% 20% 200 30 50 56 16 56-200 20% 32 000 50 10 20 000 10 10 46 6

182 40 48 1999627 1 10 000 10% 10 000 30 000 20% 30 000 50 000 30% 50 000 35% 3 25 000 25 000 5 000 4 000 1 000 3 10 000 30 000

4 183 4 000 5 000 4. 4 4. 4. 1 49 80 000 80 000 1-20% 40% - 7 000 = 18 600 5 12 000 6 20 000 12 000 1-20% 20% 5 + 20 000 1-20% 20% = 12 800 5 800 40%

184 4. 4. 2 20059 12 5% 10% 410 67 200 20059 4 600 3 000 15% 1 000 12 000 10% 1 000 12 000 12 1 000 15% 2 600 36 000 3 600 24 000

4 185 200535

186 20059 12 = - 12 12 1994089 12 411 5 3 50 000 15 50 000 15-3 12 30% - 3 375 12 = 139 500 5 60

4 187 12 5 60 3 12 5 2 39 500 50 000 2-139 500 5 3. 8 2 8 6 1. 8 20%

188 1 4. 5 20% 5% 20% 5% 1 2005-06 - 272

4 189 10% 25% 412 2005 1 800 20 000 12 10% 900 1 800-800 10% - 25 12 4 000 20 000 20% 4 900 10% 15% 2 800 8 000 2 100 2 800-800 10% - 25 12 1 600 8 000 20% 3 700 1 200 12 000 900 1 800-800 10% - 25 12 20059 900 12 000 12 10% - 25 12 1 600 8 000 20% 3 400

190 5 000 / 100 12 000 98. 8 960 12 000 98. 8 100 1 413 2 000 2 000-1 600-200 5% =10 2 000-800 20% = 240 24 32% 640 1 2005-04 - 182

4 191 1 360