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第(77)题答案 (1)采用甲方案:年金1元为期12月每月利息6‰的现值: α126‰=1/1(1-1/((1+i)~n))=1/0.006(1-1/((1+0.006)~12)=0.069268/0.006=11.5447元, 分期收款折合现值:200+85×11.5447=1181.30元。分期收款销售损失:1,220-1,181.30=38.70元。 (2)采用乙方案: 削价销售损失:(1,220-1,200)+8.09=28.09元。查乙方案比甲方案的损失少:38.70-28.09=10.61元。 (3)采用丙方案:销价=1,220元,则进价=1,220×(1-9％)=1,110.20元按进价每月负担单利6‰,则1,110.20元每月负担利息为1,110.20×6‰=6.6612元。不同月数的利息如下表。(单位:元)
Answer to Question (77) (1) Adopting the A plan: The current value of the monthly interest rate of 1 per annum for 1 month and 6 months per month: α126‰=1/1 (1-1/((1+i)~n))= 1/0.006 (1-1/((1+0.006)~12)=0.069268/0.006=11.5447 yuan, the current value in installments is equivalent to 200+85*11.5447=1181.30 yuan, sales loss in installments: 1,220-1,181.30 = $38.70 (2) Adoption of the plan B: Selling price reduction: (1,220-1,200) + 8.09 = 28.09 yuan, the loss of the B scheme is less than that of the scheme A: 38.70-28.09 = 10.61 yuan. If the sales price is 1,220 yuan, then the purchase price is 1,220 x (1-9%) = 1,110.20 yuan, and if the purchase price is borne by 6 yuan per month, then the 1,110.20 yuan monthly interest is 1,110.20 x 6 yuan = 6.6612 yuan. The number of interest is shown in the table below (Unit: RMB)