:

:
:
:

)(2
5

 ) 20(


.1

.2

.3

.4

.5

.6

.7

.8

.9

.10

) 2(
) 2(
) 2(
) 2(
) 2(
) 2(
) 2(
) 2(
) 2(
) 2(

) 20(

10) :(
.1 .2007
(
:

)4
60
180
240
20

.2 .2007
110

580
690

150

540
2007

220
130
200
550
50
600
20
580
) 3(

.3 2007 ) (1 )) .(2
3(
820

540
:
2007
280

180
:
140
:
)(40

10) :(
.1 =+ 14.25 + 84.75+ 27.50
134.70 2.90 + 5.30 2) .(
.2
)( = 14.25 + 84.75+ 27.50
126.50 2) .(

 .3 )
( = 14.25 =+ (120,000/6,000)+ 84.75+ 27.50
146.50 2) .(
.4 = +14.25+27.50+84.75) 210
75.30 = (2.90+5.30 2) .(
.5 = +14.25+27.50+84.75) 210
63.50 =(6000/120000 2) .(

) 20(

12) :(
.1 4) .(

150,00 210,00 120,000

0
0
36,000 30,000
42,000
+
) 20%
(
186,00 240,00 162,000

0
0
30,000 42,000
24,000
156,00 198,00 138,000

0
0

.2
8) .(

156,000 198,00 138,000

0

690,000

+ )(%30

297,000

990,000

780,000

234,00

252,000

207,000

780,000
8

6,240,0
00

0
297,00
0
927,000

234,000
798,000
8

6,384,0 7,416,0
00 00

8) :(
.1 = ) 4.90 = (14000 68600
= ) 1400 = 14000 (4.90 5
2) .(
.2 = ))= 5 ((101500) 14000
5000 2) .(
.3 = 10.50 + 7600 79800.
= ) 3800 = 7600 (10 10.50
) 2(
.4 = ) 1000 = 10 (7500 7600
2) .(

) 20(

10) :(
2) :(
. .1 3) :(
.2
= )5
(
:
12500
)(52500
40000
:
) (50000
2500

10) :(
.1 = 124 2) .(
.2 =

= 2) 114 = (33+15+24) 186(

.3
= 72 = 24+ 15+ 33 2) .(
.4
= 72 = 24+ 15+ 33 2) .(
.5
100

2) .(

20(

6) :(
)
(:

180,000
+
120,000

300000
.1 = 4 = 300000 12000003) .
(
.2 ) ( =
= ) .%15 = 1200000 180000
3(
10) :(
.1
5) :(

90,00 50,00
8,000 18,000
80,000
0
0
)(
)(
)

3,000

)(

9,000

2,000

6,000

2,800

3,200

61,8 85,00

00
0

99,2
00

8,100

5,400

18,000
(

)8,000
(
000

000

.3
) 5(

90,00 50,00
8,000 18,000
80,000
0
0
)(
)(
)

2,700

)(

3,430

2,450

3,920

18,000
(

1,800
)9,800
(


85,150

61,53
0

99,32
0

000

000

4) :( :

19,000

45
14,000

30

5000
= 5000 30= 166.67 2) .(
) 2(
= 19000

: )(75 166.67
12500
6500

.
75