| | | | 2023 12 12 | | | | | | | | | | | | | 12 | 2023 1 1 2027 12 31 | | 200 | | | | | | | | | | 2023 1 1 2027 12 | 31 | | 100 | 200 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 【 1】 | A B | 80 | 150 | | | 200 | | | | ＝ | 200 | － | × | 200 ÷ | × 50 % | | 【 2】 | C 80000 | 10 % | 1500 | 2000 | ＝ [ 80000 × 10 | %－1500 －2000 ] × 50 % ＝ 2250 | 【 3】 | D | 2400000 35 % | 65500 | 6000 | = [ | 2000000 × 35%－65500 －6000 × 2000000 ÷ 2400000 ] × 50 | %＝ 314750 | | | | | | | | | | | | | 12 | | | | | 12 | | | |