
                  ந⢮
     ଠ⨢ 㬥:
     1. ᭮   ⠢ , 砥 
ᥡ⮨ த樨 (ࠡ, )  । ,
ࠧࠡ⠭  ᮮ⢥⢨  ⠭    5 
1990. N 1131,   , N 2, ﭢ 90.

      -  ...  ... ' - ' 
       ⮢
             -  த
           ⢮
           
                  20
     --------------------------------
                  |       
     ॡ   | 
             | த
     
      ⭮襭   ந⢠  ࠧ
 ᭮  .
      ᭮ ⭮ , ।⢥ 易 
ᮬ ந⢠ த樨, ࠡ, , ਬ:
     -   ਠ,
     - ࠡ⭠  ந⢥ ࠡ,
     - ᫥  . 客  ࠡ⭮ 
       ந⢥ ࠡ  .
       ⭮ 室, 易  ࠢ 
㦨 ந⢠, ਬ:
     - ࠡ⭠  ⨢-ࠢ᪮ ᮭ,
       c ᫥ﬨ  . 客,
     - 室  ᮤঠ , 饭  ..
      ᯮᮡ 祭  ᥡ⮨  த樨
     ᢥ.
     묨  ,  ।⢥ 
᭮ ࢨ 㬥⮢   ⭥ᥭ 
।  த樨,  ⮢ ன  易.
     ।⢥  ࢨ筮 ---> 뢠  ।
           㬥                     த樨
     ᢥ묨  ,     ⭥ᥭ
।⢥  ।  த樨, ..  易
  ᪮ ᥩ த樨.
      ⤥  த樨 ᢥ 室 ।
ᮮ⢥⢥ ਭ⮩  ।. ਬ,
宧⢥ 室, 易  ᮤঠ ,
ᮭ. 
     筮 :  ࠡ⭠  ந⢥ ࠡ
                    ࠡ⭠  + ...
		            ய樮쭮 ॡ ਠ
                    ய樮쭮 ꥬ ࠡ ( 㪥).
       -> ᥡ⮨,
     ᢥ ->  ⪨.
      ⥯ த ࠧ :
  - , .. த  ᢮ ᪮
    ᮤঠ, 
  - , 騥  ࠧ  ᢮ ᮤঠ
    ⮢. 
     ਬ, ਠ, ࠡ⭠   . - .
 - 宧⢥ 室, ..  
ࠧ  ᢮ ᮤঠ  - ࠡ 
ࠢ᪮ ᮭ, ⨧ , ਠ - 
宧⢥ 㦡.
      ᮮ⢥⢨   㯯஢   ந⢮

     1/  ᪨ ⠬,
     2/   樨.
      ⠬  ⢫ ஢  ᢮
 䠪᪨   楫  ᥬ த 宧.
⮬        ᫥
: 
     1/   ᭮ ਠ  ⮬  室
(,  ᭮ ᯮ    ⮨),  ⮬
᫥, 㯭 䠡ਪ  
          05
     2/ ᯮ⥫ ਠ ( 05), ਬ, ᪠,
⮢  ᭮ ਠ,  ਤ 襭
᢮ - ᫥ 䨪 -   뤥,
     3/ ⮯ ( ஭) -  ,  ந ( 06),
     4/ ࣨ    ஭ (஬諥, ⮢) 
         60 (  ⠢騪 - ᯨ뢠 ᫥ 業)
         51 (  ࣨ, .. ࢨ 㬥 -
                 ࣨ),
     5/ ⨧ ᭮ । ( 86   02),
     6/ ࠡ⭠  ᭮  ⥫쭠 ( 70),
     7/ ᫥  . 客 ( 69),
     8/ 稥  室, ਬ, ஢,
 - ⥫ - ⥫䮭  ., ७  (  
⨬) ( 51  .)
     祭 㤮 ⭮  ᥡ⮨.
     㯯஢    樨 室 
। ᥡ⮨ த樨  뢠 ࠢ
.  ⤥  ਬ ࠧ ⠭
樮 ⥩ .
      ⢥ ⨯ । ᫥ 㯯஢
   樨:
     1/   ਠ ()      20    05
     2/  室 ()  05    20
     3/ ⮯  ࣨ  孮᪨ 楫 ()
          20 ->  06 ⮯
              \->  60   51 ࣨ
     4/ ᭮ ࠡ⭠  ந⢥ ࠡ
        ()    20   70
     5/ ⥫쭠 ࠡ⭠  ந⢥ ࠡ
        (  業 ᯨ뢠  䮭  १ࢠ
        ᪭)  20   89
     6/ ᫥  . 客 ந⢥ ࠡ
          20     69
     7/ 室  ⮢  ᢮ ந⢠ (襭
         ࠢ  ᭮묨, ᮡࠥ  31 , ᫥
        ᢮ ﬨ ᯨ뢠  ᥡ⮨ ᪠
        த樨 - ⮬     襭
        業) - ᭠  31
          31      ࠧ,    ᢮
     8/ 室  ᮤঠ  ᯫ 設  㤮
        () - (᭠ )
          20     24 ()
     9/ 饯ந⢥ (客) 室 - ᭠
          20     25
     10/宧⢥ 室   20   26
        客  (ᠫ줮  )
        客  -  24  25,  ⮫쪮 
                               ᭠  26
     11/  ࠪ   
          20   28  ࠪ  ந⢥
     12/稥 ந⢥ 室 (⮬ ७  20
        ,   ࠧ ७  20 )
          26 -->  51
             |\-->  71
             |--->  60
        뢠    - ⨬  㣨   20   51.
      ࠢ,   室 ⠭
. 
         ----------------------------------------------
         ⮣: ந⢥ ᥡ⮨.
     ந⢥ 室 - ,  易  ॠ樥
த樨 (㯠, ४)
          46   43 (ந⢥ 室)
         ----------------------------------------------
         ᥣ:  ᥡ⮨ (।   46).
      ᮮ⢥⢨     ।⨩ 
"᭮묨 ﬨ  ⠢ , 祭 
ᥡ⮨ த樨"  5  90.  ᥡ⮨
த樨 ⥫쭮 祭
  - ᫥  易⥫쭮 樭᪮ 客
    (業   ⥭),    . 客;
  - ⥦  易⥫쭮 客 ⢠ ( 
    䮭 客) - ᭮ ந⢮
                        - 宧⢥ 室
  -   業⠬  ⪮ ( ) । ,
    ஬ 業⮢  祭  祭 㤠 ( 
     ਡ뫨)  㤠, 祭  ᯮ ⪠
    ᮡ⢥  । (      
    ਡ뫨). 
       뢠   20 - ᭮ ந⢮,
  ண ࠦ 䠪᪨  ⥪饣
,   । - ᥡ⮨ 饭 த樨,
믮 ࠡ, . ⮪ 襭 ந⢮.

                     20.᭮ ந⢮
     --------------------------------------------------------
        - 襭 ந⢮ |
       (.   )     |   ᯨᠭ
       ᪨  ⥪饣    |     
        (  樨):|ଠ. 
       1/ ਠ ( 05)   |
           - ᯮ    |᪠ ᥡ⮨
	  ⮬ 20                    |饭 த樨
	                136612         |(ࠡ, ) - 
       2/ ࠡ⭠  ந- | 䠪᪨ 
           ࠡ ( 70) - -| 襭 ࠡ,-
	  ᯮ  ⮬ 20    |饭 த,믮-
	                   165         | 㣨
       3/ ᫥  .客|   20   40
          ( 69)                      |        ᤠ  ᪫
	                    16.50      |        ।
       4/ ⨧ ( 86) -   |
          ᥡ⮨                |
	                172270         |
       5/ 室  ᯫ樨 - |
          㤮 ()  ( 24)     |
       6/ 饯ந⢥ 室 |
          ( 25)                      |
       7/ 宧⢥ 室    |
          ( 26)                      |
	                   178         |
       --------------------------------|-------------------------
       ᥣ  ():309241.50      |  309241.50  ࠢ
                                         ᥡ⮨ .. 
					 
      =  筮 । ஢ ਧ
襭 ந⢠ ( 樨).
      =  +  - , 
       =  +  -   (᫨  襭 ந⢠, 
                          䠪᪠ ᥡ⮨)
       ᡠ஢   
      +  =  +      20
                  |->  ஢ 直 娭権, ᫨ 
                      ஢ ਧ
     ஢ 䠪᪮ ᥡ⮨.
     襭 ࠡ - 祭 ,   祭 죨 -
᪫  ->
          20   45 (⮢ 㦥)
     ᫨ ࠧ   ॠ樨
          20   46 ( 祭 죨).
      ᨬ  ⨯ ࣠樨 ᥡ⮨  ࠧ
ᯨ뢠  46 ,  ᫥⥫쭮 (⠯):
          20   40   ᪫
	  45   40  㧨
	  46   45  죨 祭
      祭  ᮡࠥ   ?????
     
                        24. 
     --------------------------------------------------------
       騥                       |
       1/.⨧ 㤮  ࠭- |
           ।.                  |
       2/.ᯫ 㤮         |
       - ࠡ⭠  ࠡ, 㦨- |
          㤮 (稪,    |
	 ᫥  ..)                    |
       - ⮨ ਠ (ᬠ,   |
           .)                  |
       3/. 㤮 (⥪騩,     |
          ।, ⠫)             |
       4/.                          |
       5/.稥 室  㣨, ।-|
                                |
     ---------------------------------------|--------------------
              㬬  ࠢ 㬬  -->  20
        뢠 :
।塞    - ᫥   । -  㬬
   20.

                   25. 饯ந⢥ 室
     --------------------------------------------------------
       騥 室:                     |
       1/.ঠ  ࠢ   |
          祣 ᮭ  (ࠡ⭠|
	  ).                           |
       2/.⨧ , ᮮ㦥,   |
           ().                 |
       3/.ঠ , ᮮ㦥, -|
           客 (ࠡ⭠  |
	  㡮થ, ਠ).               |
       4/.室  ࠭ 㤠  孨 |
          ᭮, ᯥ毨⠭, ᯥ-  |
	  .                           |
       5/. , ᮮ㦥, - |
          .                             |
       6/.⠭, , ᫥.   |
       7/.   .            |
       8/.  ⮥,  業- |
          ⥩.                              |
       9/.稥 室  㣨, ।-|
           .                    |
       -------------------------------------|--------------------
                               㬬  ࠢ 㬬  -->  20
			           .
				
                   26. 宧⢥ 室
     --------------------------------------------------------
       騥 :                     |
       1/.ঠ  ࠢ   |
          祣 宧⢥ - |
	  .                             |
       2/.ঠ ୮, ஢-|
            ஦ ࠭.          |
       3/.⨧ ᭮ । -|
          宧⢥ ࠪ.         |
       4/.ঠ  ६ , ᮮ-|
          ,  宧⢥-|
	   ࠪ,   ७.    |
       5/.  宧⢥ -  |
          ࠪ.                          |
       6/.࠭ 㤠, 室  孨  |
          ᭮, ⠭ ⮬⮢ |
	    .                        |
       7/.室  ஢.          |
       8/.⮢ ஢ ( 祡 |
          ᪮, । ࠡ⭠ |
	   祭   -   |
	  祭   ਡ뫨).        |
       9/.ந⢥ 室 - -|
          , ⮨ (㦨),  |
	  業⥩.                        |
       10/.稥 室, ।塞 - |
          .                           |
       11/.।⠢⥫᪨ 室 ( -|
          㦨 ࠭楢  ).     |
       -------------------------------------|--------------------
                                㬬  ࠢ 㬬  ᯨ뢠
				                          20
      ⠪  ⮢ । ⠢ ⨯
    ந⢮.  ଠ -3 (.
⤥쭮 ).

            ॠ樨  䨭ᮢ १⮢
     ⮬ ந⢥ ⥫쭮 ।
  த樨, ࠡ,    ॠ.
 த ⠥ ᫥ ⮣,  죨 㯨
        । (窠
 ᤠ   १   ।⢥).
      ᨭ᪮  ॠ த樨 ਬ
 46 - ॠ.   ᠫ줮  .  ⮬ 
䠪᪨  ᮯ⠢  窮  ॠ樨 
। ਡ  ⪨,  ᯨ뢠   80.
     뢠  46.

                         46. .
     --------------------------------------------------------
       ᪠ ᥡ⮨ ॠ-| 窠 
        த樨 (᫥   | ॠ樨 த樨
       㯫 )            |   51
         20  \                    |
         40 ->(ந⢥)|  354600
         45/    309241.50       |(.  N 24  
                                     |  )
       ந⢥ 室   |
         43                       |
       ------------------------------|---------------------------
         ᥡ⮨ ॠ-| 窠  ॠ樨  
         த樨             | ᪭ 業
                     309241.50       |  354600
       ------------------------------|---------------------------
                ਡ              |      ⪨
         46                        |   46 -->  80
         80 <-----  45358.50       |

       ਡ뫨,  ࠢ, ࠧ  ॠ樨
த樨. ⠫쭠   ⭮  ॠ樮
室  室  ⮨ :
     1/ 㯫 ᯨᠭ   (ਧ)
          51           80
     2/ 祭 䮢, , ⮥
          51           80
     3/ ਡ뫨  ,   ⭮ 
          51           80
     4/ ਡ뫨  ᯫ樨 魮-㭠쭮 宧⢠
          29           80
       (஬諥
        宧⢠)
         㣨 室;
     5/ 娩 ⢨
          80           05  . (ࠧ - ࠡ⭠ ,
                                     죨  ..)
     6/ ᯨᠭ   祭 ப ᪮ 
          80           76
     7/  砬, ⠬  饭
          80           84 (   ⠭)
     8/ ⪨  㫨஢ 
          80           20 (23 ᯮ⥫ ந⢠)
     9/ ।७ ⨥ 室 (䨭ᯥ 뢠
        )
          80           51
     10/ ᮮ⢥⢨     ।⨩, 
        室  室,  易  ॠ樥 த樨,
        ⥫쭮 祭
        - 室, 砥     ,
        - 室  ᤠ ⢠  ७,
        -  (室, 業)  ,  
           業 㬠, ਭ騬 ।.
      ᨭ᪮  ਡ뫨 ਬ  80 -
ਡ뫨  ⪨.   80 ࠦ ਡ,   80 - ⪨.
줮 ⮣   䨭ᮢ १⮬ ⥫쭮
।. 
     ਡ ࠦ  ᨢ ,  ⪨  ⨢
. 
     ਡ  ॠ樨 த樨 ।   46 
७   80. ॠ 室  室
뢠 ।⢥   80.

     ⠭     14  1990. N 478 
" 襭 ࠧ஢ ᮡ  ६ 㤮ᯮᮡ
 ⥣ ࠡ  㦠".
     ⭨,  饬 童 , ᮡ 
쭨筮  믫稢    ࠧ,   童
. 
     ᨬ ࠧ ᮡ  뢭 ⠦ ࠡ
࠭ (࠭  3-  - 50%,  8-  - 100%), 
 㫨  ⮣ :
     ᥬ  ⠦  5-  - 60% ࠡ⪠,
             5-  8-  - 80% ࠡ⪠,
                  8-  - 100%.
     ⠢  ᪮    N 46,
⨯ ଠ -8, -9  ࠡ⭮ .
     稫 ਡ  : 45418.50
     60 . - 15    
     45358 --> 60
     । ਡ뫨 -  .   ⭮ 
ਮ - ।塞  ਡ.   80 - ।祭
 ਡ.
      ᪮   ⠬ = ୠ - थࠬ.
       - ⭠   ᨭ᪨ ⠬.
     ᫥ । ਡ뫨  ।  ᮮ⢥⢨
 ⥫⢮.   壠᪠ ࠡ!
    
         ਬ । ਡ뫨   1990.
        ( ⮤  1 ﭢ 1991. - ᥩ 㣠)
_________________________________________________________________
   |                               |   |ᯮ騥
   |                               |  |      
   |                               |(- |--------|--------
 N |  ⥫      |騬 ⮣,|      |  
/|                               |.. ᪫|        |
   |                               |  ⥬,|        |
   |                               | ࠭-|        |
   |                               | 砫   |        |     
   |                               |)      |        |
---|-------------------------------|-----------|--------|--------
 1.|ਡ  ॠ樨          |   45418.50|  46    |  80
 2.|  㤮       |      75.00|  81    |  68
   |(300 - ࠡ., 600 -  )     |           |        |
 3.| 業⮢  ⪮- |           |        |
   | । (ᥩ  ᥡ⮨- |     -     |  -     |   -
   | த樨)               |           |  81    |   51
   |(  䮭 - ᫨ 㤥   |           |        |
   | 㦭)                        |           |        |
 4.|⭠ ਡ              |   45343.50|        |
   |(.1 - .2 - .3)              |           |        |
 5.|᫥    - |    4534.35|  81    |   68
   | ਡ뫨 (10%)              |           |        |
 6.|᫥   ࣠- |           |        |
   | (⬥) - 15%     |    6801.52|  81    |   78
   |⭮ ਡ뫨              |           |        | (77,79)
 7.|줮 ॠ樮 ਡ-|           |        |
   |  ⪮ (室  -|           |        |
   |  80 )  ⤥- |     -     |஢  
   |  -   .   |           |    ᢮
 8.|ਡ,   ᯮ- |           |        |
   | ।  ࠢ- |           |        |   
   |  ࠧ     |   34007.63|  81    |   87
   |䮭 ࣠樨              |           |        |  (88)
   |(.1-.2-.3-.5-.6+-.7)     |           |        | ,
   | 㫠                |           |        |ਬ,
   |                               |           |        |5%  -
   |                               |           |        |ࢭ
   |                               |           |        |䮭 
   |                               |           |        |⮫쪮
   |                               |           |        |  80
---|-------------------------------|-----------|--------|--------

     ⠢ , ᠫ, ᨬ   . ᫨
ॡ 䨭ᮢ ᯥ   ࣠ ->
⤠. 
      ⮬ । - .  81,   ( ᫥. .)
       ਮ -  ⠡ ( 饬
⮣). 

                 81. ᯮ짮 ਡ뫨
     --------------------------------------------------------
         㤮          |
                 68                    |
       ᫥                 |
                 68                    |
       ᫥ 饩 ࣠樨|
                 78                    |
       ਡ                       |
                 87                    |
       ----------------------------------|---------------------
       ।塞 ਡ 45418.50 ࠢ 45418.50
                                |              |
			 ⨢        80
			 ᨢ  ਡ
        (稫 ६),  ⢥न. 
  뢠  81 ( ᮡࠫ - ७᫨   
ᯮ  ⮬  80).
     ଠ  - ⠢ 
          80   81  -  .
        室  㫥 ਡ.
     ᨬ 樨 25, 26, 27 -   .
     ⠥  ᥬ ⠬ , , 줮
         2371725        - ⮢ 
    	 2371725        - ।⮢ 
	     2371725        - 㬬.
     ᫥ ⮣         
12  1990. N 122 (  ⮣  ⭮
饩 ࣠樨  䨭࣠).

                     ।
         		  1.01.90. ( . .)

          ⨢                 |        ᨢ
--------------------------------|--------------------------------
                | .| - |                | .| -
                |   | -|                |   | -
                |       |⭮|                |       |⭮
                |       |ਮ|                |       |ਮ
----------------|-------|-------|----------------|-------|-------
I.᭮ ।-|       |       |I.筨 ᮡ-|       |
⢠   |       |       |⢥ ।|       |
  ᭮ ।-|       |       |⠢ 䮭-85|124.500|  9.217
⢠ - 01       |105.300| 89.400| ᭮  |       |
  ᯮ짮 |       |       |। - 02    | 20.700|120.083
ਡ뫨 - 81    |   -   | 45.418| .䮭     |       |
       ---------|-------|-------| () - 87     |   -   |152.128
⮣  ࠧ.I |105.300|134.818|⨧樮 |       |
                |       |       | ६ 䮭| 18.000| 78.987
II.  - |       |       |           - 86 |       |
           |       |       | ਡ - 80   |   -   | 45.418
ந⢥|       |       |        --------|-------|-------
  - 05    | 33.900|238.018|⮣  ࠧ.I |163.200|400.833
襭   |       |       |                |       |
ந⢮-20 |   -   |   -   |II.।  .|       |
       ---------|-------|-------| ।⢠|       |
⮣  ࠧ.II| 33.900|238.018|⪮   |       |
                |       |       |। - 90    |   -   |340.000
III.    |       |       |        --------|-------|-------
।⢠,|       |       |⮣  ࠧ.II|   -   |340.000
 稥 ⨢ |       |       |                |       |
  - 50     |   -   |  0.002|III.    |       |
       |       |       |稥 ᨢ  |       |
  - 51      | 26.000|381.708|  ।-|       |
   -|       |       |ࠬ:         |       |
ࠬ  稥 |       |       | ⮢  - |       |
⨢ - 70     |  0.060|   -   |㣨 - 60       |   -   |   -
       ---------|-------|-------| ⮬ - 68 |   -   |  4.609
⮣  ࠧIII| 26.060|381.710|客 - 69|   -   |  0.022
                |       |       | 㤠-70 |  2.060|  2.280
                |       |       | 稬 ।-|       |
                |       |       |ࠬ (稥  |       |
                |       |       |ᨢ) - 78   |   -   |  6.802
                |       |       |        --------|-------|-------
                |       |       |⮣  ࠧIII|  2.060| 13.713
----------------|-------|-------|----------------|-------|-------
   :      |165.260|754.546|   :      |165.260|754.546

                   㪮⥫:
                    壠:

     ஠㥬 .
         㢥稢 - ,  ࠧ.
      () ࠧ⨥ - ந⢥ ᮢ  祭
   .  !
      () - 稫  340000,  ਡ,  (?)
     ᭮ ।⢠ ਡ⥫쭮 10%, ਠ
ਡ⥫쭮 1/3 - ਠ ந⢮.
                         120083
     ᭮ ।⢠:  ------ * 100%  -  让,
                          89400           㤮 ஥.
         ᭮ ᠫ줮 (ᮢ)  ⠢
䮭. 
     I  II ࠧ () ᯥ稢 ⠢ 䮭,  
ਡ. 
     筨 ᮡ⢥  ।
     = (⠢ 䮭 +  + ਡ) - ⮣ Iࠧ.().
        9.217 + 120.083 + 45.418 = 174.718
        174.718 - 134.818 = 39.900 ⠥  IIࠧ.()
        238.018 - 39.900 = 198.118 ᯮ짮   
                                           (IIࠧ)
     㤠 340.000 - 198.118 --> 141.882
     ।   ⭮ :
              ᯮ짮 (᢮) 㤠 141.882
                                              152.128
                            ⨧樮 䮭  73.987
                                      13.713
      ᤠ  䨭࣠ - ⢥ত騩 ⠬.
     ᫥ ⢥ত  㦭 ᤥ ଠ .
     ᫥ ᠫ줮     ଠ樨 
(⮫쪮   ).
      80 (ਡ)   81 (ᯮ짮 ਡ뫨)
뢠.    稭    ᭮ 騬
ᮬ.

     ⢥   㬬
     ଠ       45418.50     80     81
                             ਡ       ᨫ
     稭   -  80,81 㫥  砫 
- ᥣ.
      1ﭢ 1991. -    । ਡ뫨.
     । ਡ뫨 -  壠᪠ ࠡ - 
ᮮ⢥⢨  "樥  浪 ᫥  㯫 
   ਡ  ⤥  室", ⢥ত
   29 1990. N 145.
        N 5, ﭢ, 1991.
      ᯥ ""   樨, ᫨ 
- ⥫ - ન. ᬮਬ ⠡, 
।⠢  ᯥ樨.

     I. ।  稭  ᫥ 室
                   㤠  1991.
-----------------------------------------------------------------
 N    |     ⥫                           |     㬬
ப|                                          |---------------
      |                                          | I. | II.
------|------------------------------------------|-------|-------
  1.  | 㬬, ᫥  䮭  㤠 |롮ઠ|롮ઠ
      |(䮭 ࠡ⭮   䮭 ਠ쭮-|  70 |  70
      | ७) ࠡ⭨ ᭮ ⥫-| 20000 | 40000
      |   ⠫ 1990.            |       |
  2.  | 믫,  砥  ᥡ⮨   |       |
      |த樨, ࠡ,  (᭮ - |롮ઠ|
      |  ⠢ ), ਬ, - | 70|
      |쭠 , ࠦ  ⮣   |  5000 | 10000
      |ࠡ   (⠫ ६ -  -|       |
      |⮨),  ⥫쭮 ।- |       |
      |⠢塞 ᪮  襭 㤮  |       |
      |⨢,     ..,    |       |
      |業    .                  |       |
      |      ࠡ⭮ ,   |       |
      |⭮-⥦  ( -  |       |
      |   70).                          |       |
  3.  | 室   㤠, 砥  -|       |
      |⮨ த樨 -  70   20  .| 15000 | 30000
      |   ப 1 - ப 2                    |       |
  4.  | ।ᯨ筠 ᫥ ࠡ⭨,  |       |
      |  ᭮ ⥫쭮  I.   |   100 |    20
      |1990. (祫.) - 룮,   - |       |
      |⠥ ,   砥.          |       |
  5.  | ।筠 ࠡ⭠ ,         |       |
      |    ப 3   1                          |       |
      |    -------- * - =                        |    50 |   500
      |    ப 4   3     ⠫   |       |
      | ⮬ ᫥ 㬬 ॢ襭 । -|       |
      |⭮  (400.    700. |       |
      |)    ⥫ -|       |
      |, ।ᬮ७ ⥫⢮   |       |
      |( ᬥ ० ࠡ, 襭  |       |
      |ࠡ⭮ , 易  ࠩ묨  |       |
      |業ࠫ묨 யﬨ  .) -  |       |
      |⮣  ॢ, ᫨ ࠧ襭  |       |
      |믫  ᢥ.                      |       |
  6.  | 室   㤠, ਭ    |       |
      |⢥  稭  ᫥  |       |
      |室   㤠  1991.        |       |
      |   ப 5 * ப 4 * 3.            | 15000 | 24000
      |       50   *   100    * 3                |       |
      |      400   *    20    * 3                |       |
------|------------------------------------------|-------|-------

     II. । 㬬 㢥祭 (㬥襭) 
                      ਡ뫨  1991.
-----------------------------------------------------------------
  N   |         ⥫                 |  | 㬬 | 㬬
ப|                                    |-|(I.)|(II)
      |                                    |   |       |
------|------------------------------------|-----|-------|-------
  1.  | ꥬ ந⢠ த樨 (ࠡ|     |       | 
      |)  業,   ᫮  |     |       |
      |1991.:                             |     |       |
      |   )  I. 1990.( ந.)| 010 |100000 |100000
      |     (䠪᪨ )           |     |       |
      |   )  I. 1991.                | 020 |120000 | 96000
      |     (䠪᪨)                   |     |       |
  2.  |  ꥬ ந⢠  - | 030 | +20%  |  -4%
      |業:    120000 - 100000          |     |       |
      |           ---------------          |     |       |
      |                100000              |     |       |
  3.  | ⠭ 樥     |     |       |
      |(᭨) 室   㤠 | 040 |  0.8  |  0.8
      | ᥡ⮨ த樨 ( |     |       |
      |樨 ⠡  )            |     |       |
      |    0.8 - ⠪                |     |       |
  4.  | ନ㥬 稭 室    |     |       |
      | 㤠  ᥡ⮨ த-| 050 | 17400 | 23232
      |樨                                 |     |       |
      |(ப 6 ⠡.I * .030 ⠡.II *|     |       |
      |* .040)/100 + .6 ⠡.I       |     |       |
      |  (15000*20*0.8)/100 + 15000 = 17400|     |       |
      |  (24000*(-4)*0.8)/100+24000 = 23232|     |       |
      |              ⮬ ꥬ       |     |       |
  5.  |  ந⢮  I.1991.|     |       |
      | ( )                     | 060 | 60000 | 52800
  6.  |  ନ㥬 稭 室 |     |       |
      |  㤠    ந-| 070 |  29   |  44
      |⢮  業                 |     |       |
      |  050                               |     |       |
      |  --- * 100 = ...                   |     |       |
      |  060                               |     |       |
      |17400              23232            |     |       |
      |----- * 100 = 29%; ----- * 100 = 44%|     |       |
      |60000              52800            |     |       |
  7.  | C⮨ ॠ த-| 080 | 56000 | 50000
      |樨                                 |     |       |
      |-     ந|     |       |
      |  ⢮  20                     |     |       |
      |-   ॠ樨  業|     |       |
      |  ॠ樨  䠪᪮ ᥡ-|     |       |
      |  .                           |     |       |
      | ᫨  襭 ந-|     |       |
      |,   㦭 뢠 (   |     |       |
      | ॠ).                   |     |       |
  8.  | ନ㥬 稭 室    |     |       |
      | 㤠  ᥡ⮨ ॠ- | 090 | 16240 | 22000
      | த樨                  |     |       |
      |  080 * 070                         |     |       |
      |  --------- = ...                   |     |       |
      |     100                            |     |       |
      | (56000 * 29)/100 = 16240;          |     |       |
      | (50000 * 44)/100 = 22000           |     |       |
  9.  | ᪨ 室   㤠| 100 | 16000 | 35000
      |   ந⢮          |     |       |
      |-     ந-  |     |       |
      |  ⢮            |     |       |
      |     70   20  . (롮ઠ)    |     |       |
 10.  |   室      |     |       |
      |ந⢮ ( 業)          | 110 |   27  |   66
      |  100                               |     |       |
      |  --- * 100 = ...                   |     |       |
      |  060                               |     |       |
      |16000              35000            |     |       |
      |----- * 100 = 27%; ----- * 100 = 66%|     |       |
      |60000              52800            |     |       |
 11.  | ᪨ 室   㤠|     |       |
      | ᥡ⮨ ॠ -  | 120 | 15120 | 33000
      |樨  (080*110)/100 = ...         |     |       |
      | (56000*27)/100=15120;              |     |       |
      | (50000*66)/100=33000               |     |       |
 12.  | 㬬 ॢ襭 (᭨) - |     |       |
      |   㤠  ⠢ ॠ-| 130 | -1120 | 11000
      | த樨  ࠢ    |     |       |
      |ନ㥬 稭               |     |       |
      |   120 - 090 = ...                  |     |       |
      |15120-16240=-1120; 33000-22000=11000|     |       |
 13.  | ਡ, ਭ  - |     |       |
      |  I. 1991.,     | 140 | -1120 | 11000
      |㢥祭 (+), 㬥襭 (-).     |     |       |
      | (塞 㬬  130)           |     |       |
-----------------------------------------------------------------

     III.      䠪᪮ ਡ뫨
-----------------------------------------------------------------
 N |      ⥫                     |I. |II.|  | 
   |                                     |      |      |    |
---|-------------------------------------|------|------|----|----
 1.|ᮢ ਡ (  80 ᠫ줮),|18000 |30000 |    |
   | ⮬ ᫥:                         |      |      |    |
   |)ਡ  ॠ樨 த樨    |16000 |28000 | 46 | 80
   |  (ࠡ, )   ਠ |      |      |    |
   |  業⥩ -   ॠ- |      |      |    |
   |  樨,                             |      |      |    |
   |)室  ॠ樮 - | 2000 | 2000 |    |
   |  権, 㬥襭  室  |      |      |    |
   |  権                           |      |      |    |
   |   -    (    |      |      |    |
   |  㦭    饩   |      |      |    |
   |  ᫥ 㯫  ਡ뫨,     |      |      |    |
   |    뢠 - ,   |      |      |    |
   |  ॢ襭 業  .).            |      |      |    |
 2.|㬬 ॢ襭 (᭨) 室 |      |      |    |
   |  㤠  ࠢ      |-1120 |11000 |    |
   |ନ㥬 稭  ⠢ ᥡ-|      |      |    |
   |⮨ ॠ த樨    |      |      |    |
   |(140 ப  .13 ⠡.II).       |      |      |    |
   |  砥  㤠 ᮢ-|      |      |    |
   |⥫  ࠡ  ࠬ    |      |      |    |
   |鸞.                             |      |      |    |
 3.|ᮢ ਡ, 㢥祭      |      |      |    |
   |(㬥襭)  㬬 ॢ襭    |16880 |41000 |    |
   |(᭨) 室   㤠  |      |      |    |
   | ࠢ   ନ㥬 -|      |      |    |
   |: ப 1 + ப 2             |      |      |    |
   |18000-1120=16880; 30000+11000=41000  |      |      |    |
 4.| ਡ뫨  ॠ樨 த樨  |      |      |    |
   | ਠ 業⥩ ᪫- |  -   |   -  |    |
   |:                                |      |      |    |
   | ७ ⥦ (த ᫮).|      |      |    |
 5.|ਡ  ॠ樨 த樨, -|      |      |    |
   |  ᫥ ७⠡쭮-|16000 |28000 |    |
   |: ப 1 - ப 4            |      |      |    |
 6.|⮨ ॠ த樨|56000 |50000 | 46 | 20
   |(ࠡ, ): ப 7 ⠡.II.    |      |      |    |(45)
 7.|⠡쭮 ॠ த- |      |      |    |
   |樨                                  |  28  |  56  |    |
   |  ப 5/ப 6 * 100 = ...      |      |      |    |
   | 16000              28000            |      |      |    |
   | ----- * 100 = 28%; ----- * 100 = 56%|      |      |    |
   | 56000              50000            |      |      |    |
 8.|C।᫥ ஢ ७⠡쭮-|  20  |  20  |    |
   |  業 (ਫ III -|      |      |    |
   |樨).                             |      |      |    |
 9.|। ஢ ७⠡쭮    |  40  |  40  |    |
   | ப 8 * 2  --> 20 * 2 = 40       |      |      |    |
   |-  ࠡ   業,    |      |      |    |
   |- ᫨ 業 ३࠭,  ७-|      |      |    |
   |  쭮  ࠭稢 ।|      |      |    |
   |   ஢ (䨪 ⮢   |      |      |    |
   |  業).                             |      |      |    |
10.|⠡쭮, ॢ ।- |  -   |  16  |    |
   | ஢ ७⠡쭮  業- |      |      |    |
   |: ப 7 - ப 9             |      |      |    |
   | 28-40= -; 56-40=16                  |      |      |    |
11.|ਡ, ॢ । - |  -   | 8000 |    |
   | ७⠡쭮 ᥣ,  ⮬ -|      |      |    |
   |:                                  |      |      |    |
   |ப 5/ப 7*ப10           |      |      |    |
   |16000             28000              |      |      |    |
   |----- * (-) = -;  ----- * 16 = 8000  |      |      |    |
   | 28                56                |      |      |    |
   |) 10 㭪⮢ ⥫쭮         |  -   | 5000 |    |
   | 8000/16 * 10 = 5000                 |      |      |    |
   |) 10 㭪⮢ ( 10%)       |  -   | 3000 |    |
   | 16 - 10 = 6; 8000/16 * 6 = 3000     |      |      |    |
12.|  ਡ뫨, ॢ饩 ।-|      |      |    |
   | ஢ ७⠡쭮           |      |      |    |
   |) 10 㭪⮢ ⥫쭮         |  -   | 4000 |    |
   | ப 11 * 80/100 (  )|      |      |    |
   |       5000 * 80/100                 |      |      |    |
   |)ᢥ 10 㭪⮢                   |  -   | 2700 |    |
   | ப 11 * 90/100                 |      |      |    |
   |        300 * 90/100                 |      |      |    |
   |       ------------------------------|      |      |    |
   |        ⮣  ப 12           |  -   | 6700 |    |
   |   ⠪   75%    |      |      |    |
   |ਡ뫨 ( 8000) - ?                |      |      |    |
13.|  ਡ, ॢ騩 ।|      |      |    |
   | ஢ ७⠡쭮, -|      |      |    |
   | (ப 12 ⮣):               |      |      |    |
   |)   - 50%(c.12⮣)|  -   | 3350 |    |
   |)  㡫 - 50%          |  -   | 3350 |    |
14.|ਡ,    |      |      |    |
   | ⠭ ⠢             | 16880| 33000|    |
   | ப 3 - ப 4 - ப 11     |      |      |    |
   |16880-0-0=16880; 41000-0-8000=33000  |      |      |    |
15.| ਡ뫨, 饩 - |      |      |    |
   |  ⠭ ⠢, ᪫- |      |      |    |
   |:                              |      |      |    |
   |), 祭  ,   |  -   |   -  |    |
   |  㣨 業 㬠,  |      |      |    |
   |ਭ騬 ।,           |      |      |    |
   |)ਡ, 祭      |  -   |   -  |    |
   |  ,                        |      |      |    |
   |)죮  ਡ뫨 ( ७   |      |      |    |
   |। 孮,     |  -   |   -  |    |
   |ਡ뫨 -   । 30%,   |      |      |    |
   |ᥫ᪮ 宧   ਡ뫨  |      |      |    |
   |(1%) . .                 |      |      |    |
16.| ਡ             | 16880| 33000|    |
   | ப 14 - ப 15               |      |      |    |
   | 16880 - 0; 33000 - 0                |      |      |    |
17.|⠢   ਡ:            |      |      |    |
   | )   - 22%            |      |      |    |
   | )   㡫 - 23% |      |      |    |
   | (   )                 |      |      |    |
18.|㬬   ਡ              |      |      |    |   
   |)   .16*.17/100|3713.6| 7260 |    |   
   |) 㡫᪨            |      |      |    |   
   |                   .16*.17/100|3882.4| 7590 |    |   
   |                  -------------------|------|----- |    |   
   |                   ᥣ             |7596  |14850 |    |   
19.|㬬 ७   ⮬ -|      |      |    |   
   |⨧樮 ᫥, ᪫砥  |      |      |    |   
   |   ਡ ( ७    |  -   |   -  |    |   
   |। - ७  -  |      |      |    |   
   |).                            |      |      |    |   
20.|㬬   ਡ  ᮬ   |      |      |    |   
   |७  [.18 - .19]:    |7596  |14850 |    |   
   |)                     |3713.6|7260  |    |   
   |)   㡫        |3882.4|7590  |    |   
21.|⥦  ਡ뫨, 뢠   |      |      |    |   
   |㬬 , 饣     |      |      |    |   
   |  㡫:           |      |      |    |   
   |)  㤮           |  -   |  -   |    |   
   |(    㤮   |      |      |    |   
   |⬥,   諠    |      |      |    |   
   |.) -  ,                 |      |      |    |   
   |),) -  ⭮,      |      |      |    |   
   |                            |      |      |    |   
22.|⠥     -  |      |      |    |   
   | ( ᠬ ) ᥣ:      | 7596 |21550 | 81 | 68
   | (. . 20)                         |      |      |    |   
   |)                     |      |      |    |   
   | ப 13 + ப 20             |3713.6|10610 | 81 |68.1
   | II.: 3350 + 7260 = 10610         |      |      |    |   
   |)   㡫        |      |      |    |   
   | .13+.20-.21              |3882.4|10940 | 81 |68.2
   | II.: 3350 + 7590 = 10940         |      |      |    |   
   |(⠥ -  襩 ନ |      |      |    |   
   |壠 - ᫥).             |      |      |    |   
23.|᫥   ਡ ( -|      |      |    |   
   | - 㯫祭) ᥣ:                |7596  |21550 | 68 | 51
   |)                     |3713.6|10610 |68.1| 51
   |)   㡫        |3882.4|10940 |68.2| 51
   |( II⠫ - ᫥,  -|      |      |    |   
   |騬 ⮣,   .24 - ࠧ - |      |      |    |   
   |.23 ->  㬬).              |      |      |    |   
24.|   ப ᥣ:            |      |      | 68 | 51
   |)                     |  -   |  -   |68.1| 51
   |)   㡫        |  -   |  -   |68.2| 51
   |( 㬬 .23 ᫥  - |      |      |    |   
   | ⮬ ⮣,  㯫祭).          |      |      |    |   
25.| 㬥襭                         |      |      |    |   
   |)                  |  -   |  -   |    |   
   |)   㡫      |  -   |  -   |    |   
   |(᫨ 뫠 ९,  㬥   |      |      |    |   
   |⥦  ᫥騩 ࠧ -  ᫥- |      |      |    |   
   |騩 ⠫).                        |      |      |    |   
   |஬諥 ।  - |      |      |    |   
   | -  ,   䠪  |      |      |    |   
   | .                         |      |      |    |   
   | ⠭ ப  ।⠢|      |      |    |   
   |:                             |      |      |    |   
   | ⠫쭮 (筮  15 ᫥-|      |      |    |   
   |                ),           |      |      |    |   
   |  ( 15  25 ﭢ).     |      |      |    |   





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