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Express Accounting Co.,Ltd.

1.
2.
3.

1.8 .

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E-Mail : xpress_ac@yahoo.com Tel.: 02 916 4281 - 3

1. ( 39)

ALLRIGHTS RESERVED 2005


1.
2.
3.

4.

5.
( 47)

2.
1.

(A
8 )

( KAL
)

1.2.

(B )

1.3.


(C

1.4.

(D
)

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74/435 . 180 10510

ALLRIGHTS RESERVED 2005

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ALLRIGHTS RESERVED 2005

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1.1.

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2.

3. ( 42, 126)

4.

2.


2.1


2.2



2.3


2.4


2.5

4.1

.
4.2.

30,000
4.3. 1
55

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74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

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3. ( 42, 126)

10






200,000

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3. ( 42, 126)

8.


9.

11

3. ( 42, 126)
10.
10.1
10.2 , ,

10.3 ,

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74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

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3.

1.1. (.144-240 , 3,100 )


(
0.90 /.)
1.2.

(
)
)
(

( KAL
)

(

)

7.

1.

2.
2.1. 180
2.2.

5.
6.

3. ( 42, 126)

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12

3. ( 42, 126)

13

3. ( 42, 126)

14




10,000
14.
Slide # 27 )
90,000 (

11.


14.1.
20 %
14.2.
10,000
14.3.

11.1 (
)

11.2
( 50 )

)
( 41

12.

13.





15.
15,000


16.

3. ( 42, 126)



17.
10,000
90,000


17.1.

1
17.2.



17.3.
17.3.1. 1
17.3.2. 5

74/435 . 180 10510

74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

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3. ( 42, 126)

16

18.

19.



20.

500,000

21.

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3. ( 42, 126)

17



22.

(Provident Fund PF)
10,000

15 %
490,000 ( 5
55 )

3. ( 42, 126)

23.1.
1
1
3 %
5
23.2.
5



55

23.3.

74/435 . 180 10510

74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

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18

23.

15 %
(Retirement Mutual Fund RMF)
500,000

ALLRIGHTS RESERVED 2005

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15

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

3. ( 42, 126)


24.

(Long Term Equity Fund


15 %

LTF)
500,000 (
5 )
RMF , LTF


25.

19

3. ( 42, 126)

20


26.


27.
(
10

3. ( 42, 126)

28. 190,000

65
29. 190,000
65

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74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

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21

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23

24

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25

1 2

26

1 2

2.
40
60,000

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74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

()

()

()

28

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

29

()

()

()

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74/435 . 180 10510

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ALLRIGHTS RESERVED 2005

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30

()


4








( 48(3))

ALLRIGHTS RESERVED 2005

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27

3
60,000
40

ALLRIGHTS RESERVED 2005

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1. 40 60,000

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31

32

- 20 , 15
- 10

20
2.
20
3.

60
30

74/435 . 180 10510

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74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

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7
70

34

35



1 7
8



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ALLRIGHTS RESERVED 2005

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33


1.

- , , , 30

ALLRIGHTS RESERVED 2005

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37



11
1. 30,000 (
60,000 )

2. 30,000

11

38

11
6.

3.
15,000

25

3.1. ,

3.2.

15,000
3.3.

7.



10,000 ( Slide # 12 )

10,000

4. 10,000

8.
9.


30,000

10.


60,000

30,000 )
( 60

( Slide # 10 )

74/435 . 180 10510

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74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

11

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40

11. 10

11.1.

)
( .0802/16731

11.2.

)
( .0802()/295

)
( .0802/01990

(.7700/2548
)

(.0802/1793

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

41

1.
( 12)
2.

( 12 )
( 35 )
3.
( 36)
4. ,
( 37)

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74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

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42

5.





( 49)

ALLRIGHTS RESERVED 2005

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39

( Slide # 11 )

5.
2,000 ()
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43

3,000,000 A

1 - 100,000

100,000

5,000

100,001 - 150,000

50,000

10

5,000

150,001 - 500,000

350,000

10

35,000

35,000.00

500,001 - 1,000,000

500,000

20

100,000

135,000.00

1,000,001 - 4,000,000

3,000,000

30

900,000

1,035,000.00

4,000,001 -

37


30 %

3,000,000

( 40(6))

900,000
2,100,000
30,000
60,000
2,010,000

74/435 . 180 10510

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ALLRIGHTS RESERVED 2005

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46

A+B

A+C

800,000
240,000

1,200,000
360,000

1,000,000
300,000

3,000,000
900,000

560,000
60,000

840,000
60,000

700,000
30,000
60,000

2,100,000
150,000

500,000

780,000

610,000

47


30 %

1
150,000 x 0% =
0
350,000 x 10% = 35,000
500,000 x 20% = 100,000
1,010,000 x 30% = 303,000

= 438,000
2
3,000,000 x 0.50% = 15,000

60,000
1,890,000

1
150,000 x 0 %
350,000 x 10 %

A+C

0
35,000

0
35,000

0
35,000

0
105,000

(280,000 x 20 %) (110,000 x 20 %)

56,000
91,000

22,000
57,000
5,000

1
150,000 x 0 %
350,000 x 10 %

A+C

A+B

15,000

500,000 x 20 %
0
56,000
22,000
57,000

35,000
91,000
(800,000x0.50
%)255,000
(1,200,000x0.50%)
(1,000,000x0.50%)
2
255,000

48(2)
6,000
5,000
4,000

74/435 . 180 10510

74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

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0
0
0
35,000
35,000
438,000 -=183,000
=35,000

ALLRIGHTS RESERVED 2005

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48

0
105,000

(280,000 x 20 %) (110,000 x 20 %)

78,000
183,000

(1,200,000x0.50%) (1,000,000x0.50%)

6,000

A+B

500,000 x 20 %
0

35,000
(800,000x0.50 %)
2
48(2)
4,000

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

78,000
183,000
15,000

49

A 360,000
11,100

9,000 A

105,000
10,500
30% 70,000 15% 35,000

40(4)()

30 %
15 %

70 % = 70,000
85 % = 35,000
30 % = 70,000x30/70 15 % = 35,000x15/85
= 30,000

= 6,176.47

(70,000 x 30/70)
(35,000 x 15/85)
40(4)()

( 40(1))
60,000)
.40% (
40(4)()

+

360,000
60,000

50

360,000
60,000 300,000.00
300,000.00
39,000.00
261,000.00

300,000.00
441,176.47
39,000.00
402,176.47

150,000.00 x 0 %
252,176.47 x 10 %

2
141,176.47 x 0.50 %

A
A

1.

11,100.00

2.

10,500.00
3.
36,176.47
A

00.00
25,217.65
25,217.65
705.88

74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

52



2 ..

1. 720,000


59,200
9,000

2. 250,000
15 % 37,500
480,000
5%
3.
24,000

70 %

0 %

76,620.47

53

.40(4)
76,620.47

15 %

434,182.66

76,620.47

510,803.13

25 %

1,021,606.25

340,535.42

1,362,141.67

30 %

510,803.13

218,915.63

2,043,212.51

636,071.52
636,071.52

729,718.76
2,679,284.03

10%

204,321.25
204,321.25

2,474,962.78

74/435 . 180 10510

74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

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11,100.00

5.
CAMRY HYBRID 2,200,000

5% 110,000

ALLRIGHTS RESERVED 2005

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

00.00
11,100.00
11,100.00

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

4.

(111,000x10%)

11,100.00
57,776.47 11,100.00
32,558.82
-

ALLRIGHTS RESERVED 2005

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

261,000.00

25,217.65

74/435 . 180 10510

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51

402,176.47

()
1

105,000.00
30,000.00
6,176.47
141,176.47

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

54

55

.90

1 40(1),(2)

720,000.00

40 % ( 60,000)

2 40(4)()
3 40(4)()

60,000.00

660,000.00

250,000.00

250,000.00

0%

40(4)()

15%

76,620.47

40(4)()

25%

340,535.42

40(4)()

30%

(30%)

30 %

144,000.00

336,000.00

2,200,000.00

2,200,000.00

6,125,284.02

510,803.13

1,362,141.67

30,000.00

30,000.00

30,000.00

480,000.00

1,021,606.25

(25%)

56

76,620.47

434,182.66

(15%)

4 40(5)

6 40(8) -

76,620.47

9,000.00

1-

150,000

150,000.00

0%

150,001 -

500,000

350,000.00

10%

35,000.00

500,001 - 1,000,000

500,000.00

20%

100,000.00

135,000.00

3,000,000.00

30%

900,000.00

1,035,000.00

4,000,001 -

2,026,284.02

37%

749,725.09

729,718.76

99,000.00

74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

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58

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

59

59,200.00

37,500.00

204,321.25

636,071.51

24,000.00

1,784,725.09

1,784,725.09
1,784,725.09

6,026,284.02

74/435 . 180 10510

35,000.00

1,000,001 - 4,000,000

ALLRIGHTS RESERVED 2005

510,803.13
218,915.63

57

110,000.00

1,071,092.76

713,632.32
713,632.32

1
1. 2

2
2.

3.
202,000

4.

35,000
4.1.
70,000
4.2.

74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

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60

5.

6. LTF 495,000
7.

3

480,000
1.
5% 24,000

2. 250,000
15% 37,500

3. CAMRY HYBRID 2,200,000
5% 110,000

74/435 . 180 10510

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

ALLRIGHTS RESERVED 2005

61

.90 ()

1 40(1),(2)

40 % ( 60,000)
3 40(4)()

0%

660,000.00

40(4)()

15%

434,182.66

25%

1,021,606.25

(15%)

76,620.47

40(4)()
(25%)

510,803.13

340,535.42

40(4)()

30%

(30%)

1,362,141.67

510,803.13

100,000.00

LTF (15% 500,000 )

495,000.00

100,000.00

9,000.00

3,339,284.02

150,000

150,000.00

0%

35,000.00

500,001 - 1,000,000

500,000.00 20%

100,000.00

135,000.00

1,000,001 - 4,000,000

1,425,284.02 30%

427,585.21

562,585.21

914,000.00

2,425,284.02

59,200.00

204,321.25

636,071.51

74/435 . 180 10510

1
.90 (

480,000.00

30 %

30%

144,000.00

336,000.00

60,000.00




150,000
500,000

276,000.00

150,000.00

0%

126,000.00

10%

12,600.00

12,600.00

12,600.00

24,000.00

24,000.00

74/435 . 180 10510

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ALLRIGHTS RESERVED 2005

11,400.00
11,400.00

337,007.56
337,007.56

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65

4 40(5)

899,592.76
-

ALLRIGHTS RESERVED 2005

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

562,585.21

74/435 . 180 10510

64

35,000.00

ALLRIGHTS RESERVED 2005

350,000.00 10%

74/435 . 180 10510

63

500,000

ALLRIGHTS RESERVED 2005

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

150,001 -

30,000.00

729,718.76

1-

1150,001 -

120,000.00

218,915.63

30,000.00

(30,000 x 4)

76,620.47

30,000.00

( 15,000 x 2)

76,620.47

60,000.00

720,000.00

62

.90 (

4. 40(4)()


250,000.00
-


1150,000
150,000.00
0%
150,001 500,000
40,000.00
10%
4,000.00


74/435 . 180 10510

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

ALLRIGHTS RESERVED 2005

.90 (
)

6 40(8) -

250,000.00

60,000.00
60,000.00
190,000.00

37,500.00

33,500.00
33,500.00


1-

2,200,000.00
60,000.00

2,140,000.00

150,000

150,000.00

0%

500,000

350,000.00

10%

35,000.00

35,000.00

500,001 - 1,000,000

500,000.00

20%

100,000.00

135,000.00

1,000,001 - 4,000,000

1,140,000.00

30%

342,000.00

150,001 -

4,000.00
4,000.00

2,200,000.00

477,000.00
477,000.00

110,000.00

74/435 . 180 10510

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

ALLRIGHTS RESERVED 2005

110,000.00

367,000.00
367,000.00

66

67

6,125,284.02

3,339,284.02

336,000.00

6,125,284.02

60,000.00

1,094,000.00

190,000.00 2,140,000.00

5,031,284.02

250,000.00 2,200,000.00
60,000.00

&

336,000.00

250,000.00 2,200,000.00

6,026,284.02

2,425,284.02

276,000.00

190,000.00 2,140,000.00

1,784,725.09

562,585.21

12,600.00

4,000.00

477,000.00

1,056,185.21

1,071,092.76

899,592.76

24,000.00

37,500.00

110,000.00

1,071,092.76

914,000.00

60,000.00

2,425,284.02

276,000.00

1,784,725.09

562,585.21

12,600.00

4,000.00

477,000.00

1,056,185.21

1,071,092.76

899,592.76

24,000.00

37,500.00

110,000.00

1,071,092.76

367,000.00 - 14,907.55

1
3,339,284.02

99,000.00

713,632.33 - 337,007.55 - 11,400.00 - 33,500.00

6,125,284.02

6,026,284.02

()

6,125,284.02

1,784,725.09
99,000.00
914,000.00 1,056,185.21
60,000.00 60,000.00
60,000.00
=

728,539.88
713,632.33 - 337,007.55 - 11,400.00 - 33,500.00

1,094,000.00
5,031,284.02

367,000.00 - 14,907.55

74/435 . 180 10510

74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

70


37 % ( 56)

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

71

72

0%

76,620.47

76,620.47

15%

434,182.66

76,620.47

510,803.13

25%

1,021,606.25

340,535.42

30%

510,803.13

218,915.63

2,043,212.51

636,071.51


(%) =

840,392.76

7,662.05

7,662.05

76,620.47

43,418.27

120,038.74

1,362,141.67

340,535.42

102,160.63

442,696.04

729,718.76

218,915.63

51,080.31

269,995.94

2,679,284.02

636,071.51

204,321.25

840,392.76

X 100 /

2,679,284.02 =

1.


2.
101,600 10

3. LTF 495,000
4. 45 RMF 100,000
5.

31.37

74/435 . 180 10510

74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

69

(495,000 + 70,000) = 565,000






1

ALLRIGHTS RESERVED 2005

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

&

()

68

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

73

74

.90

1 40(1),(2)

60,000.00

4 40(5)

480,000.00

30 %

144,000.00

6 40(8) -

336,000.00

2,200,000.00

2,200,000.00

150,001 -

150,000

0%

500,000

350,000.00

10%

35,000.00

35,000.00

30,000.00

500,001 - 1,000,000

500,000.00

20%

100,000.00

135,000.00

1,000,001 - 4,000,000

1,282,000.00

30%

384,600.00

519,600.00

100,000.00

4,000,001 -

RMF (15% 500,000 )

100,000.00

LTF (15% 500,000 )

495,000.00

914,000.00

37%



59,200.00

24,000.00

914,000.00

110,000.00

2,282,000.00

74/435 . 180 10510

74/435 . 180 10510

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

ALLRIGHTS RESERVED 2005

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

76

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

77


519,600.00
37,500.00
840,392.76

1,397,492.76

74/435 . 180 10510

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

78

6,125,284.02 3,196,000.00 250,000.00 2,679,284.20 636,071.51 6,125,284.20


-

6,125,284.02 3,196,000.00 250,000.00 2,679,284.20 636,071.51 6,125,284.20

99,000.00
914,000.00 1,397,492.76
1,784,725.09

6,026,284.02

2,282,000.00

250,000.00

2,679,284.20

5,211,284.20

6,026,284.02

2,282,000.00

250,000.00

2,679,284.20

5,211,284.20

1,784,725.09

519,600.00

37,500.00

840,392.76

1,397,492.76

1,784,725.09

519,600.00

37,500.00

840,392.76

1,397,492.76

1,071,092.76

193,200.00

193,200.00

1,071,092.76

193,200.00

326,400.00

387,232.33

193,200.00

713,632.33

713,632.33

326,400.00

914,000.00

914,000.00

99,000.00

()

ALLRIGHTS RESERVED 2005


1.
15%
2.
3.

193,200.00
326,400.00

74/435 . 180 10510

519,600.00

519,600.00

9,000.00

120,000.00

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

75

3,196,000.00


150,000.00


1-

30,000.00

660,000.00

30,000.00

720,000.00

40 % ( 60,000)

.
1,204,292.76

204,321.25
74/435 . 180 10510
Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

ALLRIGHTS RESERVED 2005

37,500.00

840,392.76

()

914,000.00

.
1,204,292.76

204,321.25
74/435 . 180 10510
Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

ALLRIGHTS RESERVED 2005

37,500.00

840,392.76

1 = 728,539.88

2 = 387,232.33
74/435 . 180 10510

Tel. 02 916 4281-3 E-Mail : xpress_ac@ yahoo.com

ALLRIGHTS RESERVED 2005

79