1.

=
()/()3
2.

3
3.

3
4.

3
5.

1.A 2.C 3.A 4.C 5.A 6.B 7.C 8.B 9.B 10.A
11.A 12.D 13.D 14.D 15.D 16.A 17.D 18.A 19.B 20.D

1. 2. 3. 4. 5. 6. 7. 8. 9. 10.

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


2
2.

2
1

3 4
1
51

1
7
1
8

1
3.

1. CIF=CFR/1-
2
CIF =150/1-120%0.5%=150.9
2
CIF 150.9
1
2.
=-=160-1603%=155.2(/)
1
==1603%=4.8/
1
=/1-1
CFRC5%=155.2/1-5%=163.4/
2
CFRC5% 163.4
1

1.12
2 3

6
2.1

3
2 7
5

2
2
2
2
2

3 3