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单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,技术经济习题解答(第,5,章),练习题,P112,3,、,4,、,5,、,6,3.,解题,平均年限法,双倍余额递减法,第一年折旧额,5020,10,(万元),第二年折旧额(,50-10,),20,8,(万元),第三年折旧额(,40-8,),20,6.4,(万元),第四年折旧额(,32-6.4,),20,5.12,(万元),第五年折旧额(,25.6-5.12,),20,4.10,(万元),第六年折旧额(,20.48-4.10,),20,3.28,(万元),第七年折旧额(,16.38-3.28,),20,2.62,(万元),第八年折旧额(,13.1-2.62,),20,2.1,(万元),第九、十年折旧额(,8.38-505,),2,2.94,年数总和法,年折旧总额,50-,(,1-5,),47.5,(万元),4.,解题,(,1,)年末还本金,同时偿还到期利息,1,2,3,4,5,年初所欠余额,1000,800,600,400,200,年利息额,60,48,36,24,12,年终所欠余额,1060,848,636,424,212,偿还本金,200,200,200,200,200,年终付款总额,260,248,236,224,212,(,2,)每年年末只付所欠利息,第五年末偿还本金,1,2,3,4,5,年初所欠余额,1000,800,600,400,200,年利息额,60,60,60,60,60,年终所欠余额,1060,1060,1060,1060,1060,偿还本金,0,0,0,0,1000,年终付款总额,60,60,60,60,1060,(,3,),5,年中等额偿还本金加利息,P,A,(,P,A,,,6,,,5,)解得:,A,237.42,(万元),1,2,3,4,5,年初所欠余额,1000,822.58,634.51,435.16,223.85,年利息额,60,49.35,38.07,26.11,13.43,年终所欠余额,1060,871.93,672.58,461.27,237.28,偿还本金,177.42,188.08,199.35,211.31,223.99,年终付款总额,237.42,237.42,237.42,237.42,237.42,(,4,)第五年末一次偿还全部本金和利息,F,1000,(,1+6,),10001.338,1338,(万元),5,
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