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��ȫ��	26 000	24 000
�ڳ��ڲ�Ʒ	��1��	3 000
��ĩ�ڲ�Ʒ	��2��	500
�ڳ��Ʒ	5 500	7 000
��ĩ��Ʒ	7 000	��4��
Ӫҵ��	29 500	��5��
Ӫҵ�ɱ�	��3��	27 000
Ӫҵ˰�𼰸��	1 500	1 450
Ӫҵ��	5 000	-450

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��1��= 1 500

��2��= 3 000

��3��= 23 000

��4��= 6 500

��5��= 28 000

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��1��= 3 000 +��7 000 + 23 000 - 5 500��- 26 000 = 1 500��Ԫ��

��2��= 10�·��ڳ��ڲ�Ʒ = 3 000��Ԫ��

��3��= 29 500 - 1 500 - 5 000 = 23 000��Ԫ��

��4��= 7 000 +��3 000 + 24 000 – 500�� - 27 000 = 6 500��Ԫ��

��5��= 27 000 + 1 450 – 450 = 28 000��Ԫ��

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��һ��10�·ݵ��ڳ��ڲ�Ʒ��õ��2��9�·��ĩ�ڲ�Ʒ�Ľ��3 000��Ԫ��

��ڶ��Ӫҵ�� = Ӫҵ�� - Ӫҵ�ɱ� - Ӫҵ˰�𼰸��ʽ��õ��3��Ӫҵ�ɱ��Ľ��Ϊ23 000��Ԫ��

��ݣ�1��ڳ��ڲ�Ʒ + �ڳ��Ʒ5 500 + ��ȫ��26 000 - ��ĩ�ڲ�Ʒ3 000 = ��ĩ��Ʒ7 000 + ��Ʒ�ɱ�23 000��Եõ��1��ڳ��ڲ�Ʒ = 3 000 +��7 000 + 23 000 - 5 500�� - 26 000 = 1 500��Ԫ��

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��۳�ȥ�Ŀ��Ʒ = Ӫҵ�ɱ� = 23 000��Ԫ��Ʒ�ڳ��+��깤-��=��ĩ���ɴ˿ɼ��깤�Ŀ��Ʒ=7 000 + 23 000 – 5 500

��=24 500��Ԫ��

��ڳ��ڲ�Ʒ + �� - ��ڽ�ת�깤��Ʒ�ɱ� = ��ĩ�ڲ�Ʒ��ɴ˿ɼ��ڳ��ڲ�Ʒ=3 000 + 24500 - 26 000 = 1500��

��Ĳ��ĩ��Ʒ��ڳ��Ʒ+�ڳ��ڲ�Ʒ+��ȫ��ã��ĩ�ڲ�Ʒ��Ʒ�ɱ��Եõ��4��ĩ��Ʒ = 7 000 +��3 000 + 24 000 – 500�� - 27 000 = 6 500��Ԫ��

��岽��Ӫҵ�� = Ӫҵ�� - Ӫҵ�ɱ� - Ӫҵ˰�𼰸��ʽ��5��Ӫҵ�� = 27 000 + 1 450 – 450 = 28 000��Ԫ��

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