1.

1.1

?
_______________________________________________________________
_______________________________________________________________
:
,
,
.
(): 1
1 :

1.2

:
______________________________________________________________
:
, ,
(): 1
1 :

1.3

.
________________________________________________________
________________________________________________________
:
, ,
.
(): 1
1 :

1.4

, ___________.
:
, .
(): 1
1 :

1.5

___________,
, , __________ .
:
,
, , .
(): 1
1 :

1.16

355-6743-87 ,
, . 875/05
, 165-5643-23, 345.000 .
221.
.

()

. 1

()
-

()

. 3

:
-
...

.875/05

221

RSD
= 345.000,00
-
355-67543-87
()

1.17

.. , . 43, (
. 330-567332-12).
8.000 26. 12. 2007. .
166.

1. .

()

. 2

()

. 1

2. ?
____________________________________________________________________

...
. 43

RS
166
= 8.000,00
D

330-567332-12
()

1.19

... ( . 160234887-56) . 27. 11. 2007.

( 180-11780101000-89) 450.000
. 132/07.
.
-

221

.132/07
-

27.11.2007.

RSD
= 450.000,00
-
180-11780101000-89
()
-
165-234887-56
()
132/07

. 3

1. .
______________________________________________________________________
2. .

()
-

()

. 3

:
1. .
2.
-


.132/07

221

RSD
= 450.000,00
-
165-234887-56
()

1.20

,
. 29. 85050-622-3-57890.
5/21 .. ,
11, 58500-226-3-98760 107.623,56 ,
05/58-135-0009991. 310.

1. .
_____________________________________________________________________
2. ?
_____________________________________________________________________
3. .
-

()
-

()

. 3

()

. 1

:
1. , .
2. .
3.
-

2.1

.
_______________________________________________________
_______________________________________________________
:

,
.
(): 1
1 : :
- , - .

2.2

.
_________________________________________________________________
_________________________________________________________________
:
-
-
-
-
(): 2
1 :
2 : ;
,

2.3

?
.
.
:
,
.
(): 2
2 :

2.4

31. 12. 2007.

600.000

500.000

300.000

250.000

200.000

100.000

1.250.000

300.000

250.000
1.250.000

31. 12. 2007. .

___.
:
:
=
( + + ) / ( +
)
300.000 + 250.000 + 100.000 = 650.000
200.000 + 250.000 = 450.000
650.000 / 450.000 = 1.44

1.44 .
(): 2
2 : ;

2.5

60 .
1. .

____ .
2. .
___________________________________________________________________
___________________________________________________________________
:
1.

360 / 60 = 6
6 .
2. .
(): 2
1 :
; 365 ,
1 : 6
2.6

900.000 . 120.000 ,
80.000 .
.
.

_____ .

= (120.000 + 80.000) : 2 = 100.000

= :
= 900.000 : 100.000 = 9
360 : 9 = 40

2.11

( )
50 .
(
) 40 .
(
) 45 .

1. . .

2. ?
__________________________________________________________
__________________________________________________________
:

(50 + 40) 45 = 45 .
2

:
-
-
-

(): 4
2 :
2 :

2.12

'''' .
'''' 2007. .

12.000.000
30.000.000
28.000.000
120.000.000

10.000.000
36.000.000
34.000.000
130.000.000

190.000.000

210.000.000

15.000.000
15.000.000
60.000.000
60.000.000
40.000.000

20.000.000
15.000.000
65.000.000
60.000.000
50.000.000

190.000.000

210.000.000

1. .
.

2. ?
_______________________________________________________________
:
1.
= /
: 70.000.000/30.000.000 = 2,33
:
80.000.000/35.000.000 = 2,29

.
(): 4
2 : ;

2 :

2.13

-
. 8.260.000
., 7.150.000 . 10%
.
15%.
.
1. .
.

2. ?
________________________________________________________________
:

= 8.260.000 / 7.150.000 x 100 = 115
115 - 100 = 15%
10% ( 15% - 10% )
5%
15% ,
10%.
(): 5
2 :

3 :

2.14

.
2007. .
30 .
180.000.000 .

12.000.000
30.000.000
28.000.000
120.000.000

10.000.000
36.000.000
34.000.000
130.000.000

190.000.000

210.000.000

15.000.000
15.000.000
60.000.000
60.000.000
40.000.000

20.000.000
15.000.000
65.000.000
60.000.000
50.000.000

190.000.000

210.000.000

1. . .

2.

.
.

3.

____________________________________________________________________
____________________________________________________________________
:

= ( 30.000.000 +36.000.000 ) / 2 = 33.000.000
=
/ =
180.000.000 / 33.000.000 = 5,45

=
360 / =
360 / 5,45 = 66
30 ,
66 ,
,
.
(): 7
2 : ;

2 : ;

3 :

2.15

-
. :

3.9

1.000 , 10%,
2 .

1. .

____ .

2. .

____ .
:
1.
1000 x 10 % = 100

100 .
2.
2 x 100 = 200
200 .
(): 2
1 :
1 :

4.1

?
_________________________________________
:
(IBRD).
(): 1
1 :

4.2

.
1. e
2.
3.
4.
:
1. e
2.
3.
4.
(): 1
1 :

4.3

1. (IFC)
2.
3. (IMF)
4. (IDA)
:
1. (IFC)
2.
3. (IMF)
4. (IDA)
(): 1
1 :
4.4

.
_____________________________________________________
:
, , .
(): 1
1 :

4.5

. .

1. ,
, , .

2. ,
, , .
:

4.14

"-" , -
, ""
.
.
:
1. ""

-
-
- 1%

2. ""

-
-

- 1,5%

3. ""

-
-

-
- 2%

1. ?
___________________________________________________________
2. ?
___________________________________________________________
3. .
__________________________________________________________
__________________________________________________________
__________________________________________________________
:

1. , ( ).
2. ( ) .
3.
-
- ,
- ,
(): 4
1 : : ,
1 : : ()
2 : (
)

5.1

.
___________________________________________________
:
.
(): 1
1 :

5.2

.
_______________________________________________________
:
, , , .
(): 1
1 :

5.3

:
1.
2.
3.
4.
5.
6.
7.

:
1.
2.
3.
4.
5.
6.
7.
(): 1
1 :
5.4

:
1.
2.
3.
4.
5.
6.
:
1.
2.
3.
4.
5.
6.

(): 1
1 :

2.

6.1

.

, ,

(): 1
1

6.2

, . 5, ,
. .
2007. .
.
, .
, .
- .
:




:
:
:
:
:
(): 2
2 :

6.3

:
1. _______________________________________________
2. _______________________________________________
:
1.
2.
(): 2

.
.
2 :

6.4

.
, .
.
60%.

1. ?
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
2. , , ?
__________________________________________________________________
__________________________________________________________________
3. .

_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
:

1. ( )
( )
( )
( )
( )

2. , (
, ) .

3. ,
.

. .
.
, ,
.

(): 2
2 :
2 : ,
2 :

7.1

.
?
1.
2.
3.
4.
:
1.
2.
3.
4.
(): 1
1

7.2

.
_________________________________________________________________________
_________________________________________________________________________
:

, .
(): 1
. :
,

1. : (
),

7.3

:
1.
2.
3.
4.
5.
6.
7.
:
1.
2.
3.
4.
5.
6.
7.
(): 1
1 :

7.4

.
?
1.
2. ,
3.

7.7

.
1
2
3
4

:
1
4
2
3
4
1

(): 2
2 :
7.8

100 . 10.000 ,
14.500 .

1. ?
_______________________________________________________________________

2. ?
?
_______________________________________________________________________
_______________________________________________________________________
:
1. .
2.

.
.

(): 2
1 :
1 :

7.9

?
2
____________________________________________________________________
:

.
(): 2
. :

2 :

7.10

2006.

7.13

.
1.295.000 ,
7 .
1.

_____________________________________________________________________
_____________________________________________________________________
2.

.
.

_____________________________________________________________________
3. 5 ?
.

_______________________________________________________________
_______________________________________________________________
:
().
= / = 1.295.000 / 7 = 185.000
185.000 5 = 925.000
1.295.0 - 925.000 = 370.000
(): 3
1 :
1 :
1 :

7.14

-
. 200.000 .
15.000 , 30.000 . 8
.

1. . .

: ____________________________

2. . .

: ___________________________

3. . .

: ________________________________
:
1.

=
=
=
=

200.000
15.000
30.000
245.000

: 245.000 .
2.
= 100 : = 100 : 8 = 12,5%
: 12,5%.
(): 3
1 :
1 :
1 :

7.15

... 2002.
135.000.000 .
5.000.000 .
2007.
. 40.000.000 .
1. .

: ____________________________________________________
: ___________________________________________________
2. 2007.?
________________________________________________________________________
________________________________________________________________________
:
1.
( = + )
= 135.000.000 + 5.000.000 = 140.000.000
= -
= 140.000.000 - 40.000.000 = 100.000.000
: 140.000.000.
: 100.000.000.
( ) 100.000.000 .
(): 4
2 :
2 :

7.16

. 2006.
10.000.000 .
2006. 2.000.000 .
1. ?

_____________________________________________________________________
2.

_____________________________________________________________________
_____________________________________________________________________
_____________________________________________________________________
3.

2006. .
.

:
1. ,
2. ,
().
3.
= Vp / Vobs
= 10.000.000 / 2.000.000 = 5
5 2006. .
(): 5
1 :
2 :
2 :

7.17

.
:
- 9.000
- 1.000
- 10
- 3
= 9.000
.

1. . .

2. ?

____________________________________________________________________
____________________________________________________________________
:
1.
9.000

1.000
10.000
()= /
= 10.000/10 = 1.000
= 3
= 10.000-3 x 1.000 = 7.000
7.000
2. ( ).
(): 6
3 :
3 :

7.18

.
15.000.000 . 5
,
750.000 km. 450.000 km.

375.000 . ,
, 10.000 .
.
= 15.000.000:750.000=20
15.000.000 (450.000 x 20) = 15.000.000-9.000.000 = 6.000.000
6.000.000 + 375.000 = 6.375.000
6.375.000 : 450.000 = 14,17
10.000 x 14,17 = 141.700
.
1. ?

_____________________________________________________________________
_____________________________________________________________________
2. ?

____________________________________________________________________
3. . .
:

4. ?

____________________________________________________________________
:
1. .
2. .
3.
= 15.000.000 : 750.000 = 20
15.000.000 (450.000 x 20) = 15.000.000 - 9.000.000 = 6.000.000
6.000.000 + 375.000 = 6.375.000
6.375.000 : 300.000 = 21,25
10.000 x 21,25 = 212.500
4. .
(): 6
1 :
1 :
3 :
2 :

8.1

.
:
1.
2.
3.
4.
5.
6.
:
1.
2.
3.
4.
5.
6.
(): 1
1 :

8.2

.
_________________________________________________________________________
:
, , .
(): 1
1 :
.

8.3

.
?
:______________________________
:
: ()
(): 1
1 :

8.4

.
:
1.
2.
3.
:
1.
2.
3.
(): 1
1 :

8.5

.
:
1.

8.13

"" 4 , ,
, .

500
1000
2000
3000

50.000
100.000
150.000
300.000

900.000 .

1. .

: _________________________
2. .

500
1000
2000
3000

50.000
100.000
150.000
300.000

:
1.
900.000 / 600.000 = 1,5
: 1,5.

1,5
1,5
1,5
1,5

75.000
150.000
225.000
450.000
900.000

125.000
250.000
375.000
750.000
1.500.000

50.000
100.000
150.000
300.000
600.000

500
1000
2000
3000

2.

250
250
187,5
250

(): 5
2 :
3 :
8.14

a.
150 t ,
:

13 t 56.000 .
14,5 t 42.000 .
12,1 t 39.000 .

9.1

?
.
___________________________________________________________________
___________________________________________________________________
:
.
(
).
(): 1

.

, .
.
.
1 :

9.2

. .
___________________________________________________________________
:
.
(): 1
1 :

9.3

?
.

(): 2
2 :
9.4

.
.
_________________________________________________________________
_________________________________________________________________
:

.
( .)

9.8

: , .
:
- 50
- 30
- 20
2007. :
- 49
- 26
- 19
:
- 1.000 /
- 2.000 /
- 3.000 /
1. . .

_____________
_____________
2. .
_____________________________________________________________________
_____________________________________________________________________
:
1.

50 x 1000 /. = 50.000
30 x 2000 / = 60.000
20 x 3000 / = 60.000

= 170.000

49 . x 1000 / = 49.000
26 x 2000 / = 52.000
19 x 3000 / = 57.000

= 158.000

170.000 .
158.000 .

2. 12.000 .
(): 3
1 :
1 :
1 :

9.9

.
:

500.000 480.000
300.000 450.000
800.000 850.000

50
20
40

40
30
50

1.

?
_____________________________________________________________________

2.
.

500.000
300.000
800.000

480.000
450.000
850.000

50
20
40

40
30
50

1. .
2.

500.000
300.000
800.000

480.000
450.000
850.000

50
20
40

40
30
50

10.000
15.000
20.000

12.000
15.000
17.000

.
2.000
0
- 3.000

(): 3
1 :
2 a:
9.10

200.000 .
52 .
:
25.000 kg 130 /kg
28.000 150 .
1.200.000 .
2.200.000 .

1. . .

: ________________________________________

10.1

.

:
1.
2.
3.
:
1.
2.
3.
(): 1
1

10.2

.
:
1.

2.

3.

:
1.

2.

3.

(): 1
1

10.3

(P ) 80 12.000 (Q).
1000 (Q1) 8 .
1.

:
1. P > P1
2. P = P1
3. P < P1

2.
. .

________________________________________________________________________
:
1. P > P1
2. P = P1
3. P < P1
2.

1.

: ,

11.1.

:
1.
2.
3.
4.

:
1.
2.
3.
4.
(): 1
1
11.2.

:
________________,
____________________________________.
:

, .
(): 1
1

11.3.

.
:

1.
2.
3.
4.
5.
6.
:
1.
2.
3.
4.
5.
6.
(): 1
1 : ;

11.4

.
:
1.
2.
3.
:

11.7

, :
?

1.
2.
3.
4.

12.000 .____________
50.000 .__________
13.000 .________________
5.000 .___________

:
1. 12.000 .
2. 50.000 .
3. 13.000 .
4. 5.000 .
(): 2
2 : 4
11.8

"" 01. 01. 2009.

:

50.000

40.000
.
130.000

2.000.000

82.000

70.000
. . .
320.000

15.000

500.000

700.000

170.000

2.927.000

.
..

"" 01. 01. 2009.

..

:
..
1.
2.
3.
4.
5.

"" 01. 01. 2009.

..

82.000 1.

50.000 2.
.

170.000 3.
.

500.000 4.

. .
130.000

6.

..

2.000.000

40.000
15.000
70.000
2.927.000

12.4

- ... -
. 1.250, ,
:

1.250
1.250
1.250

1.250

243
469

.
:

1.250
1.250
1.250

1.250

469
674

.
1.

?
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
______________________________________________________________________

2.

?
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________

3.

:
1.

+ .
2.
.
3.

1.250

469

12.7

- ... -
.
198.000. 18.000.
:

180.000
18.000

4392

562
198.000
198.000

198.000

241

.
1.

__________________________________________________________________
2.

:
1. .
2.

198.000

4392

18.000

216.000

562
198.000

241

18.000

43925

216.000

(): 5
2 :
3 : ,
12.8

-
.
3.000 .
:

1.200
1.000

1.
?

13.14

" , -,
- . . 8
94.400 - 18%, .
.
94.400.

1. ?
___________________________________________________________

2. "?
_______________________________________________________________

3.
, .

1.
.
2. .

101
80.000

14.400

433
94.400

270

94.400

439
94.400

(): 4
1 : .
1 :
2 :

13.15

- ... -
. , 30.540, .
:

30.540

585
30.540
30.540

30.540

202

1.

?
__________________________________________________________________________
__________________________________________________________________________

2.

1.

202 -
209 -
, .

2.

30.540

585
30.540

30.540

209

30.540

(): 4
2 : 209
2 : , ,
;

13.16

- ... -
.
. 105
250.000.
. :

250.000
250.000
250.000

250.000

202
433

1.

___________________________________________________________________
___________________________________________________________________
2.

?

___________________________________________________________________
3.
.

:
1. .
2.
.
3.

250.000

433
250.000

250.000
500.000

241
241

250.000
500.000

202

(): 4
1 :
1 :
2 : , ,
;

13.17

Full home .. -
. -. 150 -
70.000 . 272 12.600 .
. 7 165.200
. - .
:

140.000
25.200
165.200

165.200
165.200

131
270
433

165.200 .
.
1.

___________________________________________________________________
2.

___________________________________________________________________
3.

___________________________________________________________________
:

1.

,
.

2.

( ).
3. 82.600 .

(): 4
1 :
1 :
2 :

13.18

-
-" . . 5. Mistery"
... . 10
354.000 ( - ), 5% -.
-.
1.

-?
_________________________________________________________________

2.

.10
. .

1. ,
.
2.
354.000 5% = 17.700 .
354.000 17.700 = 336.300 .
17.700 15,2542 % = 2.700 .
17.700 2.700 = 15.000 .

()

336.300

241

15.000

579 (569)
354.000
2.700

351.300

202
470

351.300

(): 5
1 :
2 : -
2 : , ,

13.19

- " .
" . 10 25.000 .
1.500 . . 10.
-. . 10 .
1. ?

___________________________________________________________________
2. ?

___________________________________________________________________
3. ?

___________________________________________________________________
4. . 10 .

..

:
1. .
2. .
3. .
4.

..
1

.
433
679

433
241

1.500
1.500
23.500
23.500

(): 5
1 :
1 :
1 :
1 : ,

1 : ,

13.20

, - .
.
1.
2.
3.
4.
5.
6.

__________________________________________
__________________________________________
__________________________________________
__________________________________________
__________________________________________
__________________________________________

:
1.
2.
3.
4.
5.
6.

(, , )




( )

(): 6
6 : 1 ;
13.21

, - .
, -.
2009. :
- 5% 250.000 .
- 2% .
01. 2009. . ( 2009. .
200.000), , 60.000 ,
.
1. ?
____________________________________________________________
2. ?
.

____________ .
3. 58 2. 2009. . .

..

4. .
__________________________________________________________________
:

1. .
2.

- 5%

- 2%

60.000
3.000
57.000
1.140
55.860

14.8

,
?
___________________________________________________________________
:
.
(): 1
1 :

14.9

,
?
____________________________________________________________________
:
.
(): 1
1 :

14.10

1.
2.
3.
4.

_______________
_________________
_______________
_______________

:
1.
2.

3.

4.

(): 2
2 : 4
14.11

20.000 ., 75%. :

1.
2.
.

1. a _________________
2. _________________
:

= 20.000 x 100 / 25 = 80.000
= 80.000 20.000 = 60.000

1. a 80.000.

14.19

- ... . .
,
360.000 , 90%. .15 18.000
. - ( ).
. .

..

: 360.000 (100%)
: 324.000 ( 90%)
: 36.000 ( 10%)
: 18.000 + 3.240 () = 21.240 ( . 15)
:
18.000

..

.
0238
202
570
023
470

324.000
21.240

. 15

18.000

360.000
3.240

(): 4
2 :
2 : ,

14.20

. 45 236.000 - .
800.000, 550.000.

1. . .
2. .

..

= 236.000 x 18 / 118 = 36.000

800.000 550.000 = 250.000
250.000 200.000 = 50.000 . .

..

202

236.000

0238

550.000

570

. .
023
470

- .45

50.000
800.000
36.000

(): 4
2 : -
2 : ,
14.21

150.000 .
20 .
1. ?
2. .
3. .
.

14.22

-" -
. .
1. .
2. .

1

1.
2.
2

1.
2. .
3.

'

3.200.000
2.600.000

12%
10%

1.850.000
940.000
380.000

20%
18%
25%

..

:

x % / 12 =
: 644.000 /12 = 53.667
: 634.200 /12 = 52.850
: 53667+52850=106.517

14.23

Full home .. -
. 027 - 1.000.000 .
2.360.000 - .
:

2.000.000
027

360.000
270

2.360.000
433

2.360.000
2.360.000
.

1.

027 - ?
_______________________________________________________________________
_______________________________________________________________________

2.

?
_______________________________________________________________________
_______________________________________________________________________

3.

:
1. 027 - ,
.
2. .
3.

1.000.000

027

180.000

270
1.180.000
1.180.000

1.180.000

433

(): 4
1 : ;
, '' ''
1 : -
2 : , ,
;
14.24

.. .
142.000 . 117.500 .
. 5
22.000 - ( je ).
:

14.28

.

. 300.000 ,
80.000 . -.
1.

- ?

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
2.
-?

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
3. . .

4.

:
1. -
.
2. -
+ .
3

80000 x 18 % = 14.400
80.000 + 14.400 = 94.400
4.

. . . .

94.400
220.000
314.400

579
0238
300.000
14.400
314.400

023
470

(): 6
1 :
1 : (, )

2 :
2 : , ,
;

3
/

15.3

?
.
?

(): 2
1 :
1 : ( 6)
15.4

,
?
__________________________________________________________________________
:
.
(): 2
2 : .

15.5

,
.
101
15.000

1019
15.000

3.000

511
15.000

.
1. 3.000 .
2. 3.000 .
3.
15.000 .
4.
12.000 .
5.
.

:
1. 3.000. .
2. 3.000 .
3. 15.000 .
4. 12.000 .
5. .
(): 2
2 :

15.11

:
101/
1000 kg x 10 = 10.000
2000 kg x 11 = 22.000
2000 kg x 14 = 28.000
. 7 4 000 kg .
:
1.
2.
.

___________.
___________ .
:

= 60.000 / 5.000 = 12 .
4000 kg x 12 = 48.000
= 1000 x 10 = 10.000
2000 kg x 11 = 22.000
1000 kg x 14 = 14.000
----------------------------------------- =
46.000
48.000 .
46.000
(): 4
2 :
2 :

15.12

- ... . 101
.

120 260 /m

400 286 /m

. 270 .
:

1.560

1019
1.560
1.560

1.560

101

1.

? .

_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
2.

.
5

:
1.

120 x 10 = 1.200
400 x 16 = 6.400
= 6.400 1.200 = 5.200

.

2.
5

5.200

1019

15.14

..,
(31.12.) :
1010/1 28.000
1019/1

2.400 ()

1010/2 22.000
1019/2 3.500 ()

1. ?
______________________

2. ?
.

3. ?
.

____________________________________
:
1. .
2.
= 28.000 2.400 = 25.600 .
= 22.000 + 3.500 = 25.500 .
25.600 25.500 = 100 .
3.
= 25.600 + 25.500 = 51.100 . ()
51 500

(): 5
1 :
2 :
2 :
15.15

- "rayal"
. . 10
"" 170.000 .
2.500 . .
. 13 8.000 . .
168.000 .

16.2

.
?

1.
2.
3.
4.

.
-.
-.
, .

1.
2.
3.
4.

.
-.
-.
, .

(): 1
1
16.3

674?
_____________________________________________
:
.
(): 1
1

16.4

.
602 :

1.
2.
3.
4.

-

-
-

1.
2.
3.
4.

-

-
-

(): 1
1
16.5

.
:
1. +
2. + +
3. + + +
4. +
5000
5. +

16.18

, 2.400
-. 20%.
1. ? .
2. .

1. ________ .

..

:

. = 2400 x 20 / 120 = 400
= 2400 400 = 2000
2.000 .

..

.
132

1329
674

. .
.

2.400
400
2.000

(): 4
2 :
2 : ,

16.19

270 25.200 ,
a 470 26.700 .
1. ?
__________________

2. ()
.

___________.

3.
.

..

:
1. .
2.
1.500 .

..

.
470

270
479

479

26.700

.

.

.

241

25.200
1.500

1.500
1.500

(): 4
1 : 18%
1 :
2 : ,

16.20

: 494
7.000
1329 12.000
7.434
- .
1. (
1329)?
________________________________________________________________________
2. .

..

:

( 1329).

..

.
494
270

433

1329

7.000
1.134
7.434
700

(): 4
2 :
2 :

16.21

-
. . 1
5.900 . , 20%. ,
.
:

4.000

221
134

5.900

- 1.900

1.000

1349

5.900

1344

- 1.900

1.

?
_______________________________________________________________________
________________________________________________________________________

2.

:
1.

.
2.

4.720
5.90

221

16.24

- ime ,
-. . 40 1.000.000 .
- ( ), 2% .
.120 .121.
. 120

1.156.400
202

980.000
602

176.400
470

1.156.400
1.156.400
. 121

980.000

501

980.000
980.000

980.000

132

.
1. ? .
_______________________________________________________________________
_______________________________________________________________________
________________________________________________________________________
2. .
.____

1.

121.
, .
2.
. 121

1.000.000

501
1.000.000

1.000.000

132

1.000.000

(): 4
2 : ;
(.
)
2 : , ,
;
16.25

.15 1 000 400 /. (

-). 2%. 18%.
1. ? .

16.30

e -,
- . .15.
59.000 . - ,
. 9.000 .
. 1 - 20%.
1. ?
_______________________________________________________________
2. .
. .

..

:
1. .

16.31

- .
, . 2
177.000 - . .
1. ?
_______________________________________________________________________
________________________________________________________________________

2. . 2?
_______________________________________________________________________
________________________________________________________________________

3. .

..

:
1. -.
2. -.
3.

..

.
243

602
476
501
134

177.000

150.000
27.000

177.000

177.000

(): 5
1 : -
1 : -
3 : ,
16.32

" ... -,
- . . 6 100
188.800 .( - ).
. 7 3.540 . ( ). 20%.
.
1. -.

. .

100

16.33

istery -
. -.
- :
1.000 + , 180 ..
1.180 ( 1 = 80 ).
.
.
1.
?

_____________________________________________________________________
_____________________________________________________________________
2.

_____________________________________________________________________
3.

70.000, 132 .

:
1.

(
-, ).

2.

, 1.000 .
3.

1.000 .
1.180 ( 1 = 80 ).

80.000

203
80.000

70.000

501
70.000

150.000

603

132

150.000

(): 5
2 : -
1 : -

2 : , ,
; .
16.34

- , FA Style ...
, .
5 . 4.400 . .

17.5

5.000 (1 = 80 ).
10%.
?
.

:___________________________________________________________________
:

: 5000 x 80 = 400.000
5000 x 88 = 440.000 40.000

:
40.000.
(): 2
1 :
1 :

17.6

- ...
, -. - :
. . 10 37.760 .

. 11

6.962 .

. 12

21.240 .

. 13
.

..

8.024 .

..

513

32.000

270

5.760

1.
433
551

.10

37.760
6.962

17.7

- Full home
. 2008.
:

2.

. 7 123.546 ( -
)
3. . 5 120.000 ( ,
-)
4. . 18 23.600 ( -
)
5.
. 47 6.844 ( - )
6. . 2008. ,
2 000 W 8,50 .

1. ?
_______________________________________________________________________
_______________________________________________________________________
_______________________________________________________________________
2. .

1.

() .
2.

-
-
-
- .
:

10.000 (120.000 : 12)
20.000
5.800
17.000 (2.000 x 8,50)
52.800

(): 4
2 :
2 :

17.8

" -
. , 24.560 45,
90 .
. 45.
1. ?
_________________________________________________________________________
2. ?
________________________________________________________________________
3. .

..

:
1. .
2.
().
3.

..

.
585

209

24.560
24.560

(): 4
1 :
1 :
2 : ,

17.9

" - .
O 750.000 . 12%,
17,9%. 95.000 .
1.
. .

2.

..

:
1.

= (750.000 - 95.000) x 12% = 78.600
= 750.000 x 17,9% = 134.250
= 750.000 x 17,9% = 134.250
= 750.000 (78.600 + 134.250) = 537.150
2.
..
1

.
520
450
451
452

521
453

.

. . .
-.

750.000

537.150
78.600
134.250

134.250
134.250

(): 5
1 :
1 :
1 :
2 : ,

17.10

-
, -. 2008.
- :

.

.

5.900 .
23.600 .
14.160 .
3.540 .
21.240 .

17.12

- Fa style ... .
.
, 720.000 . 20%,
1.800.000
, 54.000 .
:

1.800

540

1.800
1.800

0238

1.800

.

?

___________________________________________________________________
___________________________________________________________________
?

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
. .

4. .

:
1.

.

2.

.
3.
= (720.000 x 100) : 80 = 900.000
900.000 : 1.800.000 = 0,5 /

17.13

01. 07. 2007. . 10 42.480 ( -

) 01. 07. 2007. . 30. 06. 2008. .
. 10 . .
1. 2007.
-? .
2. ,
.

1. 2007. ___________ .

..

:
1.
2007. 18.000 .
(36.000 : 12 = 3.000 6 = 18.000 )
= 36.000 18% = 6.480

2007. 18.000 .

18.2

150.000 . ()
130.000 .
.

..

150.000

..

.
241
0360
672

130.000
20.000

(): 2
2 : ,
18.3

. 10 -
7.080 . .

..

..

.
202
470
650

- . .10

7.080
1.080
6.000

(): 2
2 : ,
18.4

15.000 (1 = 80 .)
5%.
?
.