Professional Documents
Culture Documents
,
.
5 .
1. = + /-/
2. = /-/
, , , ,
.
:
.
.
. .
1.
2. .
3. .
4. , ,
.
, ,
2 .
1. - .
. . .
.
.
1.
2.
3.
4.
5.
6.
7.
-I
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
/ / .
2.
. ,
, ,
.
.
. .
1. .
,
.
,
2. . ,
.
Good wills / /
.
, .
+ + = ,
.
.
.
-I
.: -
.
3
- - 4 .
I.
A+a1-a1=
A- -
1
-1
-
II. A=+a2-a2
.
III. A+a3=+a3
,
IV. A-a4=-a4
,
. /+ -/
-I
+
-
- .
1. .
2.
3.
4.
5.
6.
7.
8.
9.
.
1.
III
2.
III
3.
4.
5.
6.
IV
7.
IV
8.
III
9.
III
279,000
171,000
108,000
187,500
112,500
75,000
615,000
330,000
285,000
-I
= +
- 9
.
1.
2.
3.
4.
5.
6.
7.
8.
9.
.
.
.
.
. / /
, .
:
:
1. ,
2.
3.
.
.
,
.
-I
: - ,
.
: .
, .
/ /
.
1
+1
+
2
-
-
-
.
, .
,
, .
-
-
-
1-
2-
3-
....
= +-
= 1+2+.- ,
+
+11
+
+11
-2=
=11+
+
2
-I
2
1
1
-2
+2 +1
-2
- +
1 2
2=
+ 2- 2
1
+1 - 1
2=1+-
3
1
-3
-3
- 3
2=1- 3
- 3
2=1- 3
4
1
0
0
0 0
2=1
2=1
-I
2=1+-
2=1+-
2=2
.
1.
2.
3.
4.
5.
-
1 1 ,
.
- .
= .
-I
200000-.
200000
: =
=
: =
2008.09.03- 200000 .
200000
15000
21000
36000
,
.
. .
...
:
1. 1
. .
2.
.
-I
3. .
.
, .
200000
200000
250000
250000
15000
21000
.
9
36000
. 2
.
.
. ,
, .
1. .
2. .
3. , .
-I
IX/01
200000
200000
200000
IX/03
.
, -
.
:
1.
. , .
2. .
3. .
.
, , .
.
. -
. 2 .
. - .
-I
2 .
:
. 4 .
1. .
2.
3. 2
4. 2
1.
.
-
. ,
: 11,01- 300000 .
. . 300000 12%- .
300000, 300000- .
3 12%- 3 300000
1 3000,
3000 .
180000 . 1
. 180000 180000
. .
2.
-
.
,
. .
.
.
3. - - 1
.
.
. : 1
600000 .
600000,
-I
600000 . 1- .
50000, 50000 .
:
-7200
- 7200
4. 2
. .
.
: 18000 .
-18000
18000 .
1- -1500
-1500
6- .
.
.
.
- .
-I
. , 0
. .
: 360, 7100,
144, 150 .
10640.
.
.
,
.
. .
.
- .
--
- .
.
.
,
. ,
-I
.
.
.
.
. .
.
.
.
.
.
.
:
1.
.
2. .
. .
- . .
.
.
.
1.
. 1
.
.
: 17 , 2
5 .
= ( - )/5
= (17000000-2000000)/5=3000000
-I
1/5*15000000
3000000
3000000
14000000
1/5*15000000
3000000
6000000
11000000
1/5*15000000
3000000
9000000
8000000
1/5*15000000
3000000
12000000
5000000
1/5*15000000
3000000
15000000
2000000
2.
.
( - )/
: .
(17000000-2000000)/200000=75
3.
.
. 20%- 1
. 40% .
1 17000000*40%=6800000
2 (17000000-6800000)*40%=4080000
3 (10200000-4080000)*40%=2448000
4 (6120000-2448000)*40%=1468800
5 (3672000-1468800)*40%=883880
4.
. ,
5= (1+2+3+4+5)=15== 1/15, 2/15, 3/15, 4/15, 5/15
5/15* (17000000-2000000)=5000000
4/15* (17000000-2000000)=4000000
3/15* (17000000-2000000)=3000000
2/15* (17000000-2000000)=2000000
1/15* (17000000-2000000)=1000000
/,
/,
-I
-I
1. 2003/01/01 4 .
- 1200*3750
- 40000 1- 1500-
2. 2003.01.02 36000000- .
3. 2003.01.03 21000000 ,
15000000- 10%- .
4. 2003.01.04 300000-
.
5. 2003.01.05 600000-
.
6. 2003.01.06 500000- .
7. 2003.01.16 200*6000- .
2
, .
-I
-
-
-
-
-
4 .
- .
-
.
.
.
1. = /
2. = ( )/
3. = -
,
.
.
.
1. , = /
,
.
2. / =
3. = /
4. = /
5. = /
= /
.
-I
.
1. = , /
2. = /
.
1. = / =
/
2. = , /
= /
3. = / =
/
4. = /
5. = /
6. = /
-I
2.
.
3.
.
4.
,
.
4 -
.
,
.
:
-I
1.
2.
3.
4. ,
.
.
.
4 .
1. :
.
, ,
.
2. :
.
.
.
. //
3. :
.
.
.
.
4. :
.
a.
b.
c.
d.
e. .
-
.
2 -
.
.
. - ,
-I
2 , , 2
. .
.
.
2:
:
-
-
- .
:
- //
- =
.
: :
- , =
.
,
.
-I
.
.
3 :
1.
2.
3.
.
.
.
1.
2.
3.
4.
,
,
5. ,