PDF

2015
Dr. Md. Shahnewaz

Hossain George
Easy Publications
[PROFIT-LOSS]
Simple, Comprehensive, Live Presentation
Easy cv_wgK mnKvix wkK wbqvM mnvwqKv

2
qg~j (Cost Price msc C.P) : wRwbmc Kbvi mgq ev
Zwi Kivi mgq h eq nq, ZvK qg~j ej|
cvwUMwYZ
weqg~j 80 UvKv nj qg~j 100 UvKv
weqg~j (Selling Price msc S.P) : wRwbmc weq Kij

`vg cvIqv hvq, ZvK weqg~j ej|
Zzjbv Kivi Rb jvf ev wZ kZKiv nvi cKvk Kiv nq| jvf-wZi

kZKiv wnmve memgq qg~ji Dci Kiv nq|
CP =
1.
Ges
100 + x
SP =
4.
60
100
5.
cqmv
120
100 60
120
cqmv
wRwbmwUi qg~j =
2.
7.
SP 100
100 + x
60 100
100 + 20
cqmv = 50 cqmv
100
UvKv
80
100 560
80
UvKv
GKwU wRwbm 24 UvKvq weq Kij 20% jvf nq| wRwbmwUi

qg~j KZ? [cv_wgK we`vjq cavb wkK : 01]
K. 15 UvKv
L. 16 UvKv
M. 18 UvKv
N. 20 UvKv
Easy Solution:
Di: N
GKwU Nwo 560 UvKvq weq Kivq 20% wZ nj NwowUi

qg~j KZ? [cvK-cv_wgK mnKvix wkK (Mvgv) : 14 / cv_wgK we`vjq mnKvix wkK (PMvg wefvM)
: 05 / cv_wgK we`vjq mnKvix wkK (XvKv wefvM) : 02]
8.
K. 500 UvKv
L. 600 UvKv
M. 700 UvKv
N. 800 UvKv
mgvavb : qg~j 100 UvKv nj 20% wZZ weqg~j
= (100 - 20) UvKv = 80 UvKv
24 100
100 + 20
UvKv = 20 UvKv
Di: N
GKRb `vKvb`vi 8% jvf GKwU wRwbm 54 UvKvq wew

Kib| wRwbmwUi qg~j KZ? [cv_wgK we`vjq mnKvix wkK (KiZvqv) : 12]
K. 48 UvKv
L. 50 UvKv
M. 52 UvKv
N. 46 UvKv
Easy Solution:
54 100
UvKv = 50 UvKv
100 + 8
Di: L

Kib| wRwbmwUi qg~j KZ? [cv_wgK we`vjq mnKvix wkK (myigv) : 12]
K. 42 UvKv
L. 45 UvKv
M. 48 UvKv
N. 50 UvKv
Easy Solution:
wRwbmwUi qg~j =
55 100
100 + 10
UvKv = 50 UvKv
Di: N

Kib| wRwbmwUi qg~j KZ? [cv_wgK we`vjq mnKvix wkK (KYdzjx) : 12]
K. 46 UvKv
L. 48 UvKv
M. 50 UvKv
N. 52 UvKv
Easy Solution:
wRwbmwUi qg~j =
ev 50 cqmv|
Easy Solution: CP =
560
wRwbmwUi qg~j =
wewfb cv_wgK wkK wbqvM cixvi cki mgvavb

GKwU wRwbm 60 cqmvq weq Kivq 20% jvf nq| Gi
qg~j KZ? [cv_wgK we`vjq mnKvix wkK (BQvgwZ) : 10 / cv_wgK we`vjq cavb wkK : 94]
K. 72 cqmv
L. 80 cqmv
M. 40 cqmv
N. 50 cqmv
mgvavb : qg~j 100 cqmv nj 20% jvf weqg~j
6.
= (100 + 20) cqmv = 120 cqmv
weqg~j 120 cqmv nj qg~j 100 cqmv
wRwbmwUi qg~j =
CP (100 + x)
100
100 + (- 20)
3.
Easy Formula
qg~j = CP,
weqg~j = SP, jvf ev wZ = x%
jvf nj x Gi gvb abvZK (+) Ges wZ nj x Gi gvb FYvZK
(-) aiZ ne|
SP 100
ev 700 UvKv|
Easy Solution:
560 100
NwowUi qg~j =
UvKv = 700 UvKv Di: M
jvf ev gybvdv : weqg~j qg~j Acv ewk nj jvf nq| q

g~j Acv weqg~j h cwigvY ewk nq, m cwigvYK jvf ejv
nq|
jvf = weqg~j - qg~j
wZ/ jvKmvb (Loss) t weqg~j qg~j Acv Kg nj wZ
nq| weq g~j Acv qg~j h cwigvY ewk nq, m cwigvYK
wZ ev jvKmvb ejv nq|
jvKmvb = qg~j - weqg~j
56 100
100 + 12
UvKv = 50 UvKv
Di: M
GKwU wRwbm 60.00 UvKvq weq Kivq 20% jvf njv, Gi

qg~j KZ? [iwRvW cv_wgK we`vjq mnKvix wkK (Rev) : 11]
K. 40 UvKv
L. 50 UvKv
M. 72 UvKv
N. 80 UvKv
Easy Solution:
wRwbmwUi qg~j =
60 100
100 + 20
UvKv = 50 UvKv
Di: L
GKRb weZv GKwU wRwbm 65 UvKvq wew Ki 30% jvf

Kib| wRwbmwUi qg~j KZ? [cv_wgK we`vjq cavb wkK (kvcjv) : 09]
K. 50 UvKv
L. 52 UvKv
M. 54 UvKv
N. 55 UvKv
Easy Solution:
wRwbmwUi qg~j =
65 100
100 + 30
UvKv = 50 UvKv

Di: K

3
9.
GKwU Kjg 190 UvKvq wew KivZ 5% wZ nq| KjgwUi
qg~j KZ? [cvK-cv_wgK mnKvix wkK (kxZjv) : 13]
16.
K. 195 UvKv
L. 200 UvKv
M. 210 UvKv
N. 220 UvKv
Easy Solution:
KjgwUi qg~j =
10.
12.
100 - 5
270 100
100 - 10
Di: L
100 + 10
540 100
100 + 8
UvKv = 500 UvKv
Di: M
GKwU wRwbm 560 UvKvq weq Kivq 12% jvf njv|

wRwbmwUi qg~j KZ? [iwRvW cv_wgK we`vjq mnKvix wkK (kvcjv) : 11]
K. 500 UvKv
L. 512 UvKv
M. 520 UvKv
N. 525 UvKv
Easy Solution:
560 100
100 + 12
UvKv = 500 UvKv Di: K
GKwU Nvov 1229.60 UvKvq weq Kij 6% jvf nq| NvovwUi q

g~j KZ? [cv_wgK we`vjq mnKvix wkK (PMvg wefvM) : 03]
K. 1050 UvKv
L. 1150 UvKv
M. 1160 UvKv
N. 1300 UvKv
Easy Solution:
NvovwUi qg~j =
15.
UvKv = 300 UvKv
GKRb `vKvb`vi 8% jvf GKwU

wRwbm 540 UvKvq wew Kij
wRwbmwUi q g~j ne- [cv_wgK we`vjq mnKvix wkK : 00]
K. 400 UvKv
L. 450 UvKv
M. 500 UvKv
N. 550 UvKv
Easy Solution:
wRwbmwUi qg~j =
14.
Di: L
GKwU è 330 UvKvq weq Kij 10% jvf nq| èwUi qg~j
KZ? [cv_wgK we`vjq mnKvix wkK : 90]
K. 280 UvKv
L. 300 UvKv
M. 320 UvKv
N. 310 UvKv
Easy Solution:
18.
330 100
èwUi qg~j =
UvKv = 300 UvKv
Di: L
wRwbmwUi qg~j =
13.
UvKv = 200 UvKv
GKwU Kjg 270 UvKvq wew KivZ 10% wZ nq, KjgwUi

qg~j KZ? [cvK-cv_wgK mnKvix wkK (myigv) : 13]
K. 250 UvKv
L. 300 UvKv
M. 315 UvKv
N. 325 UvKv
17.
Easy Solution:
KjgwUi qg~j =
11.
190 100
1229.60 100
100 + 6
1 wU
220 100
100 + 10
200
= 50 UvKv
eBwUi cKZ g~j =
64 100
100 - 20
UvKv = 80 UvKv
GKwU Mi 450 UvKvq weq Kivq Zvi qg~ji
Di: M
1
8
Ask jvf
nj| MiwUi qgyj KZ? [cv_wgK we`vjq cavb wkK (WvdvwWj) : 12]
K. 500 UvKv
L. 600 UvKv
M. 300 UvKv
N. 400 UvKv
1
Easy Solution: jvf = =

MiwUi qg~j =
8
450 100
100+ 12.5
100
8
% = 12.5%
UvKv = 400 UvKv
Di: N
150 UvKv w`q GKwU wRwbm q Ki KZ UvKvq weq Kij

30% jvf ne? [cv_wgK we`vjq mnKvix wkK (gNbv) : 12 / cv_wgK we`vjq mnKvix wkK
(KiZvqv) : 10]
K. 195 UvKv
L. 180 UvKv
M. 90 UvKv
N. 45 UvKv
mgvavb : 30% jvf,
qg~j 100 UvKv nj weqg~j (100 + 30) UvKv ev 130 UvKv
150
130
UvKv
100
130 150
100
CP (100 + x)
ev 195 UvKv
100
150 (100 + 30)
19.
UvKv = 1160UvKv
UvKv ev 200 UvKv
100 wU
=
= 400 UvKv Di: N
50
GKwU MwYZi eB cKZ g~ji kZKiv 80 fvM g~j 64
UvKvq weq Kiv njv| eBwUi cKZ g~j KZ? [cv_wgK we`vjq mnKvix
wkK (em) : 10]
K. 72 UvKv
L. 76 UvKv
M. 80 UvKv
N. 85 UvKv
Easy Solution: GLvb, wZ = (100 - 80)% = 20%
Easy Solution: SP =
Di: M
20.
50 wU Kjv 220 UvKvq weq Kivq 10% jvf njv| 100wU
Kjvi qg~j KZ? [iwRvW cv_wgK we`vjq mnKvix wkK (nvmbvnbv) : 11]
K. 250 UvKv
L. 275 UvKv
M. 325 UvKv
N. 400 UvKv
Easy Solution:
50wU Kjvi qg~j =
cvwUMwYZ
200 100
wRwbmwUi weqg~j =
UvKv
100
= 195 UvKv
Di: K
GKwU è 400 UvKvq q Ki 20% wZZ weq Kiv nj|
èwUi weq g~j KZ? [cvK-cv_wgK mnKvix wkK (Avjdv) : 14]
K. 320 UvKv
L. 350 UvKv
M. 280 UvKv
N. 240 UvKv
Easy Solution:
èwUi weqg~j =
400 (100 - 20)

100
UvKv
= 320UvKv
Di: K
560 UvKvq GKwU Pqvi wKb KZ UvKvq weq Kij 25%
jvf ne? [cv_wgK we`vjq cavb wkK (Wvwjqv) : 12]
K. 800 UvKv
L. 750 UvKv
M. 700 UvKv
N. 600 UvKv
Easy Solution:
PqviwUii weqg~j =
560 (100 + 25)

100
= 700 UvKv
UvKv
Di: M

4
21. GKwU Uwjwfkbi qg~j 6,000 UvKv| UwjwfkbwU KZ g~j weq 24.
Kij weZvi 60% jvf ne? [cv_wgK we`vjq mnKvix wkK : 97]
K. 8,000 UvKv
L. 9,000 UvKv
M. 9,600 UvKv
N. 10,000 UvKv
Easy Solution:
Uwjwfkbi weqg~j =
22.
6000 (100 + 60)

100
UvKv
= 9600 UvKv
Di: M
GKwU è 500 UvKvq q Ki 10% jvf weq Kiv njv| 25.
èwUi qg~j 10% Kg nj KZ jvf nZv? [cv_wgK we`vjq cavb
wkK (bvMwjg) : 12 / cv_wgK we`vjq cavb wkK (evMvbwejvm) : 12/ iwRvW cv_wgK we`vjq
mnKvix wkK (Rev) : 11]
K. 100 UvKv
L. 105 UvKv
M. 110 UvKv
N. 120 UvKv
Easy Solution:
500 (100 + 10)
10% jvf èwUi weqg~j =

100
= 550UvKv
10% Kg èwUi qg~j = 500 UvKvi 90%
26.
= (500 ) UvKv
100
= 450 UvKv
wbYq jvf = (550 - 450) UvKv = 100 UvKv
Di: K
------------------------------------------------------------------ Easy Formula
GKwU è x1% jvf (ev wZ) Z weq Kiv njv| èwUi weqg~j
MSP (More selling Price) ewk nj x2% jvf (ev wZ) nZv|
27.
èwUi qg~j (CP) KZ?
CP =
MSP 100


(-) aiZ ne|
23. GKwU QvMj 10% wZZ weq Kiv njv| weqg~j 450
UvKv ewk nj 5% jvf nZv| QvMjwUi qg~j KZ? [cvKcv_wgK mnKvix wkK (`vRjv) : 13]
K. 2900 UvKv
L. 3000 UvKv
M. 3200 UvKv
N. 3500 UvKv
mgvavb: 10% wZZ weqg~j = (100-10)UvKv = 90 UvKv
5% jvf weqg~j = (100 + 5) UvKv = 105 UvKv
`yB weq g~ji cv_K = (105 - 90) UvKv = 15 UvKv
weqg~j 15 UvKv ewk nj qg~j 100 UvKv
450
100
UvKv
15
450 100
15
8 - (- 8)
GKRb weZv 12.5% wZZ GKwU wRwbm wew Kib| h

g~j wZwb wRwbmwU wew Kijb, Zvi Pq 30 UvKv ewk
g~j wew Kij qg~ji Dci Zuvi 25% jvf nZv|
wRwbmwUi qg~j KZ? [cv_wgK we`vjq mnKvix wkK (wZv) : 10]
K. 75 UvKv
L. 80 UvKv
M. 85 UvKv
N. 90 UvKv
Easy Solution:
wRwbmwUi qg~j =
UvKv
90
cvwUMwYZ
GKwU QvMj 8% wZZ weq Kiv njv| QvMjwU AviI 800
UvKv ewk g~j weq Kij 8% jvf nZv| QvMjwUi qg~j
KZ? [cvK-cv_wgK mnKvix wkK (nvqvsnv) : 13]
K. 4500 UvKv
L. 5000 UvKv
M. 5500 UvKv
N. 6000 UvKv
Easy Solution:
800 100
QvMjwUi qg~j =
UvKv = 5000UvKv Di: L
UvKv = 80UvKv
10 (- 20)
1
GKRb `vKvb`vi 7 % wZZ GKwU è weq Kij| hw`

2
èwUi qg~j 10% Kg nZ Ges weqg~j 31 UvKv ewk

nZ, Zvnj Zvi 20% jvf nZv| èwUi qg~j KZ? [16Zg
wewmGm]
K. 100 UvKv
L. 200 UvKv
M. 300 UvKv
N. 400 UvKv
mgvavb: 20% jvf weqg~j = (100+20) UvKv = 120UvKv
10% Kg qg~j = (100 - 10) UvKv = 90 UvKv
20% jvf,
qg~j 100 UvKv nj weqg~j 120 UvKv
90
120
UvKv
100
120 90
100
1
MSP 100

450 100
UvKv = 3000 UvKv Di: L
QvMjwUi qg~j =
5 - (- 10)
ev 108 UvKv
7 % wZZ, weqg~j= (100 - 7 ) UvKv =

2
`yB weqg~ji ga cv_K= (108 UvKv
Di: L
wbw` `vg GKwU è weq KivZ 20% wZ nj| GwU

60.00 UvKv ewk g~j weq KiZ cvij 10% jvf nZv|
èwUi qg~j KZ? [cv_wgK we`vjq mnKvix wkK (cv) : 12 / cv_wgK we`vjq
cavb wkK (Rev) : 09]
K. 200 UvKv
L. 300 UvKv
M. 260 UvKv
N. 220 UvKv
Easy Solution:
60 100
èwUi qg~j =
Di: K
= 200 UvKv
weqg~j
ev, 3000 UvKv|

Easy Solution: CP =
30 100
25 - (- 12.5)
31
2
2
185
2
185
UvKv
2
31
) UvKv =
UvKv
UvKv ewk nj qg~j 100 UvKv

100 2
31
31
ev 200 UvKv
31
100 2 31
Di: L

5
31.
Easy Formula
GKwU è SP1 UvKvq weq Kivq x1% jvf (ev wZ) njv|
weqg~j (SP2) KZ nj x2% jvf (ev wZ) ne?
SP2 =
(100 +
100 +
7200 (100 + 12)

UvKv
100 +( - 10)

(-) aiZ ne|
28. GK ew GKwU è 1200 UvKvq wKb 15% jvf weq
Kij| Zv H è ZZxq GK ewi KvQ 5% wZZ weq
Kij| kl weq g~j KZ wQj? [cvK-cv_wgK mnKvix wkK (`vwbqye) : 13]
K. 1280 UvKv
L. 1281 UvKv
M. 1310 UvKv
N. 1311 UvKv
mgvavb: 15% jvf,
100 UvKvi èi weqg~j = 115 UvKv
1
115
UvKv
100
115 1200
1200
=
100
5% wZZ,
100 UvKvi èi weqg~j = 95 UvKv
1
1380
= 8960 UvKv
jvfi nvi (%) =
wZi nvi (%) =
100
95 1380
(100 +
UvKv
100 + ( -20)
UvKv = 70 UvKv
34.
Di: M
GKRb `vKvb`vi wKQz Wvj 2375 UvKvq weq Kivq Zvi

5% wZ njv| H Wvj KZ UvKvq weq Kij, Zvi 6% jvf
nZv? [cvK-cv_wgK mnKvix wkK (wSjvg) : 13]
K. 2500 UvKv
L. 2550 UvKv
36.
M. 2600 UvKv
N. 2650 UvKv
Easy Solution:
2375 (100 + 6)
UvKv
100 + ( - 5)
wbYq weqg~j =
= 2650 UvKv
Di: N
Ges
qg~j
jvf 100
qg~j
0.050 100
= 1.25 = 4
Di: N
GKwU è 25 UvKv w`q q Ki 30 UvKvq weq Kij
kZKiv KZ jvf ne? [cv_wgK we`vjq mnKvix wkK (BQvgwZ) : 10]
K. 20%
L. 15%
M. 10%
N. 5%
Easy Solution: jvf = (30 - 25) UvKv = 5 UvKv
jvfi nvi (%) =
Kvbv eB 40 UvKvq wew Kij 20% wZ nq| KZ UvKvq

weq Kij 40% jvf ne? [cv_wgK we`vjq mnKvix wkK (hgybv) : 12 /
iwRvW cv_wgK we`vjq mnKvix wkK (Mvjvc) : 11 / cv_wgK we`vjq mnKvix wkK (KcvZv) : 10]
K. 50 UvKv
L. 44 UvKv
M. 70 UvKv
N. 65 UvKv
Easy Solution:
35.
weqg~j =
qg~j
wZ 100

32. GKwU cbwmj 1.25 UvKvq wKb 1.30 UvKvq weq Kij,
kZKiv KZ jvf ne? [cvK-cv_wgK mnKvix wkK (ivBb) : 13]
K. 10%
L. 8%
M. 5%
N. 4%
Easy Solution: jvf = (1.30 - 1.25) UvKv = 0.05UvKv
33.
100 + 15
1200 105
= 115
UvKv = 1311 UvKv Di: N
40 (100 + 40)
jvf 100
jvfi nvi (%) =
UvKv
Di: L
Easy Formula
100 +
1200 (100 + 5)
wbYq weqg~j =
30.
wbYq weqg~j =
=
UvKv
100
= 1311 UvKv
Easy Solution: SP2 =
29.
95
= 1380 UvKv
cvwUMwYZ
GKwU mvBKj 7200 UvKvq weq Kivq 10% wZ nq| KZ
UvKv weq Kij 12% jvf ne? [cvK-cv_wgK mnKvix wkK (weUv) : 14]
K. 7000
L. 8960
M. 6500
N. 8000
Easy Solution:
5 100
25
= 20
Di: K
GKwU wRwbm 28 UvKvq q Ki 35 UvKvq wew Kij jvf

ne[cv_wgK we`vjq cavb wkK : 05]
K. 20%
L. 22%
M. 24%
N. 25%
jvfi nvi (%) =
7 100
28
= 25
Di: N
GKwU wRwbm 50 UvKvq wKb 60 UvKvq weq Kij kZKiv

KZ jvf ne? [iwRvW cv_wgK we`vjq mnKvix wkK (wkDwj) : 11]
K. 15%
L. 20%
M. 22%
N. 25%
jvfi nvi (%) =
10 100
50
= 20
Di: L
GKwU wRwbm 250 UvKvq q Ki 280 UvKvq wew Kij

kZKiv KZ jvf ne? [iwRvW cv_wgK we`vjq mnKvix wkK (kvcjv) : 11]
K. 10%
L. 12%
M. 15%
N. 20%
jvfi nvi (%) =
30 100
250
= 12
Di: L

6
37. GKwU wRwbm 400 UvKvq q Ki 440 UvKvq wew Kij
kZKiv jvf KZ? [cv_wgK we`vjq mnKvix wkK (em) : 10]
K. 10%
L. 12%
M. 14%
N. 15%
44.
40 100
38.
jvfi nvi (%) =

= 10
Di: K
400
GKwU Lvwm 1,500 UvKvq q Ki 1,800 UvKvq wew Kij
kZKiv jvf KZ? [iwRvW cv_wgK we`vjq mnKvix wkK (wkDwj) : 11]
K. 16%
L. 18%
M. 20%
N. 25%
Easy Solution: jvf = (1800 - 1500) UvKv = 300UvKv
300 100
39.
jvfi nvi (%) =

= 20
Di: M
1500
GKRb Kjv weZv 1 nvwj Kjv 20 UvKvq q Ki 18 UvKvq
weq Kijb| GZ Zuvi kZKiv KZ wZ ne? [cvK-cv_wgK mnKvix
wkK (wSjvg) : 13]
K. 10%
L. 12%
M. 13%
N. 15%
Easy Solution: wZ = (20 - 18) UvKv = 2 UvKv
wZi nvi (%) =
40.
41.
20
= 10
15 100
75
= 20
qg~j =
69 100
100 - 8
UvKv = 75 UvKv
78UvKv weq jvf nq

= (78 -75) UvKv = 3 UvKv
3 100
jvfi nvi (%) =
75
=4
Di: M
------------------------------------------------------------------ Easy Formula

GKwU wbw` cwigvY UvKvq (hgbt 1 UvKvq) c wU e q Ki GKB
cwigvY UvKvq (hgbt 1 UvKvq) s wU e weq Kij kZKiv KZ
jvf ev wZ nq?
A_ev,
s wU ei weqg~j c wU ei qg~ji mgvb| jvf ev wZi nvi
wbYq Kib|
Di: M
GKwU è 380 UvKvq weq Kivq 20 UvKv wZ nj, kZKiv

wZ KZ? [cvK-cv_wgK mnKvix wkK (fjMv) : 13 / iwRvW cv_wgK we`vjq mnKvix
wkK (nvmbvnbv) : 11 / cv_wgK we`vjq cavb wkK (ejx) : 09]
K. 4%
L. 5%
M. 6%
N. 8%
Easy Solution:
èwUi qg~j = (380 + 20) UvKv = 400 UvKv
20 100
43.
Di: K
20 100
= 25
jvfi nvi (%) =
Di: N
80
GKwU wRwbm 69 UvKvq wew Kij 8% wZ nq| 78 UvKvq wew
Kij kZKiv KZ jvf ev wZ ne? [cv_wgK we`vjq mnKvix wkK : 99]
K. 3% jvf
L. 3% wZ
M. 4% jvf
N. 4% wZ
Easy Solution:
100
GKRb `vKvb`vi 1 WRb ejcb 60 UvKvq q Ki 72
)
UvKvq weq Kij Zvi kZKiv KZ jvf ne? [cvK-cv_wgK mnKvix K) c > s nj jvf nq Ges jvfi nvi (%) = s (c - s
100
wkK (nvqvsnv) : 13]
L) s > c nj wZ nq Ges wZi nvi (%) =
(s - c)
s
K. 16%
L. 18%
M. 20%
N. 22%
45. UvKvq 3wU Ki Avg q Ki UvKvq 2wU Ki weq Kij
12 100
jvfi nvi (%) =
= 20
Di: M
kZKiv KZ jvf ne? [cvK-cv_wgK mnKvix wkK (wgwmwmwc) : 13 / cv_wgK we`vjq
60
mnKv
ix wkK : 92]
75 UvKvq 15wU ejcb wKb 90 UvKvq weq Kij kZKiv
K.
50%
L. 25%
KZ jvf ne? [cvK-cv_wgK mnKvix wkK (wSjvg) : 13]
M.
15%
N. 10%
K. 16%
L. 18%
M. 20%
N. 21%
1
mgvavb: 1 wU Avgi q g~j UvKv
jvfi nvi (%) =

42.
2 100
cvwUMwYZ
Easy Solution: evRvi ì 100 UvKv nj qg~j ne 80
UvKv| m jvf ne (100 - 80) UvKv ev 20UvKv
wZi nvi (%) =

=5
Di: L
400
Kvbv GKwU èi qg~j evRviìi 80%, GZ KZ
kZvsk jvf ev wZ ne? [cvK-cv_wgK mnKvix wkK (gNbv) : 13 / iwRvW
cv_wgK we`vjq mnKvix wkK (Mvjvc) : 11]
K. 8% jvf
L. 8% wZ
M. 25% wZ
N. 25% jvf
1 wU Avgi weq g~j UvKv

2
1
3
UvKvq jvf nq ( ) UvKv ev

100
2 3
13
6
100 3
6
3 - 2
6
UvKv ev
1
6
UvKv
ev 50 UvKv
Easy Solution:
jvfi nvi (%) =
=
100
s
100
2
(c - s)
(3 - 2) = 50
Di: K

7
46. GKRb `vKvb`vi 5wU jey h g~j q Ki 4wU jey mB
g~j weq Ki| Zvi kZKiv KZ jvf ne? [cv_wgK we`vjq mnKvix wkK
(wmjU wefvM) : 06/cv_wgK we`vjq mnKvix wkK (ivRkvnx wefvM) : 03/ cv_wgK we`vjq mnKvix wkK (PMvg wefvM) : 02]
53.
K. 20%
L. 25%
M. 30%
N. 40%
Easy Solution:
100
47.
(5 - 4) = 25
jvfi nvi (%) =
Di: L
4
8wU cvUi weqg~j 10wU cvUi qg~ji mgvb nj
kZKiv jvf KZ? [cv_wgK we`vjq cavb wkK (wmvbw_gvg) : 12]
K. 15%
L. 20%
M. 25%
N. 30%
Easy Solution:
cvwUMwYZ
Easy Solution:
wZi nvi (%) =
48.
100
49.
(12 - 8) = 50
jvfi nvi (%) =
Di: L
8
25 KwR Pvj h ì Kbv hvq, 20 KwR Pvj m ì wew
Kij kZKiv KZ jvf nq? [cvK-cv_wgK mnKvix wkK (myigv) : 13 / cv_wgK
we`vjq mnKvix wkK (ewikvj wefvM) : 07 / cv_wgK we`vjq mnKvix wkK (wmjU wefvM) : 07]
K. 25%
L. 20%
M. 22%
N. 30%
Easy Solution:
jvfi nvi (%) =
50.
100
20
(25 - 20) = 20
Di: L
UvKvq 4wU Ki wjPz wKb 5 Uv Ki weq Kij kZKiv KZ

wZ ne? [iwRvW cv_wgK we`vjq mnKvix wkK (UMi) : 11]
55.
K. 20%
L. 15%
M. 30%
N. 25 %
Easy Solution:
100
51.
(5 - 4) = 20
wZi nvi (%) =
Di: K
5
UvKvq 5Uv jey wKb WRb cwZ 3 UvKvq weq Kij jvf
kZKiv KZ? [cv_wgK we`vjq mnKvix wkK (KcvZv) : 10]
K. 10%
L. 15%
M. 25%
N. 30%
Easy Solution:
3 UvKvq weq Ki 12 wU jey
1
jvfi nvi (%) =
52.
12
100
(5 - 4) = 25
wU ev 4 wU jey
Di: M
GK ew Pvj weq Ki `Lj h, 25 KwR Pvji weq

g~j 20 KwR Pvji qg~ji mgvb| Zvi kZKiv KZ wZ
nj? [cv_wgK we`vjq mnKvix wkK (hgybv) : 12]
K. 15%
L. 20%
M. 25%
N. 30%
25
(25 - 20) = 20
Di: L
GKRb `vKvb`vi cwZ nvwj wWg 25 UvKv ì q Ki cwZ

2 nvwj 56 UvKv ì weq Kij Zvi kZKiv KZ jvf ne?
[cvK-cv_wgK mnKvix wkK (nvqvsnv) : 13]
K. jvf 12%
L. jvf 14 %
1
M. jvf 16%
N. jvf 16 %
2
mgvavb : 1 nvwj wWgi qg~j 25 UvKv

2

(25 2) UvKv ev 50 UvKv
Avevi, 50 UvKvq jvf nq (56 - 50) UvKv ev 6 UvKv
100
(10 - 8) = 25
jvfi nvi (%) =
Di: M
8
12wU cbwmji qg~j 8wU cbwmji weq g~ji mgvb|
jvfi nvi KZ? [cv_wgK we`vjq cavb wkK (Mvjvc) : 09]
54.
K. 60%
L. 50%
M. 40%
N. 35%
Easy Solution:
100
100
UvKv
50
6 100
UvKv ev 12 UvKv
Di: K
4 UvKvq 5wU Ki wKb 5 UvKvq 4wU Ki weq Kij kZKiv
KZ jvf ne? [27Zg wewmGm]
K. 45%
L. 48.50%
M. 52.75%
N. 56.25%
50
mgvavb: 1 wUi qg~j UvKv

5
1 wUi weqg~j UvKv

4
5
UvKvq jvf nq ( ) UvKv ev
100
4 5
9 5
UvKv
20
20 4
9 5 100
20 4
ev
225
4
ev 56.25 UvKv |
Di: N
GK Kzwo Kgjv 50 UvKvq q Ki GK WRb Kgjv 36 UvKvq
weq Kiv njv| kZKiv KZ jvf njv? [cv_wgK we`vjq cavb wkK
(Wvwjqv) : 12 / cv_wgK we`vjq mnKvix wkK (kir) : 10]
K. 10%
L. 15%
M. 18%
N. 20%
mgvavb: 1 wUi Kgjvi qg~j
50
20
36
1 wUi Kgjvi weq g~j

5
2
UvKv ev UvKv
12
1
2
12
UvKv ev 3 UvKv
UvKvq jvf nq (3 - ) UvKv ev UvKv
100
2 5
100 2
2 5
ev 20 UvKv |
Di: N

8
61.
Easy Formula
n1 wU èi CP UvKvq q Ki n2 wU èi SP UvKvq weq Kivq
x% jvf ev wZ nj
SP =
n2 =
(100 + x)
CP
100
SP 100
Easy Solution: n2 =
CP (100+x)
wbYq Kgjv msLv =
62.
56. GK WRb Kjv 24 UvKvq q Ki Kzwo KZ UvKvq weq
Kij 25% jvf ne? [cv_wgK we`vjq cavb wkK (ejx) : 09]
K. 40 UvKv
L. 45 UvKv
M. 50 UvKv
N. 55 UvKv
Easy Solution: SP =
57.
(100 + x)
CP
100

63.
CP (100 + x)
24 1 100
4 (100 + 20)
= 5wU
Di: N
1 5 100
1 (100 + 25)
= 4wU
Di: M
GK Kzwo Kjvi weqg~j KZ ne? [cvK-cv_wgK mnKvix wkK (KiZvqv) :

13 / iwRvW cv_wgK we`vjq mnKvix wkK (UMi) : 11]
wbYq jeyi msLv =
Di: M
36 UvKv WRb ì Kjv q Ki 20% jvf weq Kiv njv|
L. 62 UvKv
N. 75 UvKv
UvKv = 72 UvKv Di: M

weqg~j =
100 12
GK WRb Avg 36 UvKvq q Ki nvwj KZ UvKvq weq
Kij 25% wZ ne? [cv_wgK we`vjq mnKvix wkK (kir) : 10]
K. 5 UvKvq
L. 6 UvKvq
M. 8 UvKvq
N. 9 UvKvq
Easy Solution:
weqg~j =
36 4 (100 - 25)
100 12
UvKv = 9 UvKv
Di: N
GK WRb Avg 60 UvKvq q Ki nvwj KZ UvKvq weq

Kij 10% jvf ne? [cvK-cv_wgK mnKvix wkK (cv) : 13 / cv_wgK we`vjq cavb
wkK (Kvgwjqv) : 12]
K. 22 UvKv
L. 25 UvKv
M. 15 UvKv
N. 12 UvKv
Easy Solution:
weqg~j =
60.
100
UvKvq 6Uv q Ki UvKvq KqUv weq Kij 20% jvf ne?

[cv_wgK we`vjq mnKvix wkK (KiZvqv) : 10 / cv_wgK we`vjq cavb wkK (Rev) : 09]
K. 7wU
L. 5wU
M. 4wU
N. 3wU
Easy Solution:
36 20(100 + 20)
59.
SP
UvKvq 5wU ì jey q Ki UvKvq KqwU ì weq Kij

25% jvf ne? [cvK-cv_wgK mnKvix wkK (wgwmwmwc) : 13 / cv_wgK we`vjq cavb
wkK : 93]
K. 2wU
L. 3wU
M. 4wU
N. 5wU
Easy Solution:
wbYq jeyi msLv =
24 20(100 + 25)
weqg~j =
UvKv
100 12
24 20 125
= 100 12 UvKv = 50 UvKv
K. 60 UvKv
M. 72 UvKv
Easy Solution:
58.
cvwUMwYZ
4 UvKvq 1wU Ki Kgjv wKb 24 UvKvq KqwU Kgjv weq
Kij 20% jvf ne? [cvK-cv_wgK mnKvix wkK (weUv) : 14]
K. 6 wU
L. 3 wU
M. 4 wU
N. 5 wU
60 4 (100 + 10)
100 12
UvKv = 22 UvKv
Di: K
8wU è 5 UvKvq q Ki 16 wU è KZ UvKvq weq Kij

10% jvf ne? [cvK-cv_wgK mnKvix wkK (hgybv) : 13]
K. 12 UvKv
L. 9 UvKv
M. 10 UvKv
N. 11UvKv
Easy Solution:
weqg~j =
5 16 (100 + 10)
100 8
UvKv = 11 UvKv
Di: N
1 6 100
1 (100 + 20)
= 5wU
Di: L

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2015

Dr. Md. Shahnewaz

Easy cv_wgK mnKvix wkK wbqvM mnvwqKv

weqg~j (Selling Price msc S.P) : wRwbmc weq Kij

Zzjbv Kivi Rb jvf ev wZ kZKiv nvi cKvk Kiv nq| jvf-wZi

GKwU wRwbm 24 UvKvq weq Kij 20% jvf nq| wRwbmwUi

GKwU Nwo 560 UvKvq weq Kivq 20% wZ nj NwowUi

GKRb `vKvb`vi 8% jvf GKwU wRwbm 54 UvKvq wew

GKRb `vKvb`vi 10% jvf GKwU wRwbm 55 UvKvq wew

GKRb `vKvb`vi 12% jvf GKwU wRwbm 56 UvKvq wew

wewfb cv_wgK wkK wbqvM cixvi cki mgvavb

jvf ev gybvdv : weqg~j qg~j Acv ewk nj jvf nq| q

GKwU wRwbm 60.00 UvKvq weq Kivq 20% jvf njv, Gi

GKRb weZv GKwU wRwbm 65 UvKvq wew Ki 30% jvf

Easy cv_wgK mnKvix wkK wbqvM mnvwqKv

UvKv = 500 UvKv

GKwU wRwbm 560 UvKvq weq Kivq 12% jvf njv|

UvKv = 500 UvKv Di: K

GKwU Nvov 1229.60 UvKvq weq Kij 6% jvf nq| NvovwUi q

UvKv = 300 UvKv

GKRb `vKvb`vi 8% jvf GKwU

UvKv = 200 UvKv

GKwU Kjg 270 UvKvq wew KivZ 10% wZ nq, KjgwUi

eBwUi cKZ g~j =

GKwU Mi 450 UvKvq weq Kivq Zvi qg~ji

Easy Solution: jvf = =

UvKv = 400 UvKv

150 UvKv w`q GKwU wRwbm q Ki KZ UvKvq weq Kij

UvKv ev 200 UvKv

400 (100 - 20)

560 (100 + 25)

Easy cv_wgK mnKvix wkK wbqvM mnvwqKv

6000 (100 + 60)

10% jvf `ewUi weqg~j =

jvf nj x Gi gvb abvZK (+) Ges wZ nj x Gi gvb FYvZK

GKRb weZv 12.5% wZZ GKwU wRwbm wew Kib| h

GKRb `vKvb`vi 7 % wZZ GKwU `e weq Kij| hw`

`ewUi qg~j 10% Kg nZ Ges weqg~j 31 UvKv ewk

7 % wZZ, weqg~j= (100 - 7 ) UvKv =

`yB weqg~ji ga cv_K= (108 UvKv

wbw` `vg GKwU `e weq KivZ 20% wZ nj| GwU

ev, 3000 UvKv|

UvKv ewk nj qg~j 100 UvKv

Easy cv_wgK mnKvix wkK wbqvM mnvwqKv

7200 (100 + 12)

jvf nj x Gi gvb abvZK (+) Ges wZ nj x Gi gvb FYvZK

GKRb `vKvb`vi wKQz Wvj 2375 UvKvq weq Kivq Zvi

Kvbv eB 40 UvKvq wew Kij 20% wZ nq| KZ UvKvq

wewfb cv_wgK wkK wbqvM cixvi cki mgvavb

jvfi nvi (%) =

Easy Solution: SP2 =

GKwU wRwbm 28 UvKvq q Ki 35 UvKvq wew Kij jvf

GKwU wRwbm 50 UvKvq wKb 60 UvKvq weq Kij kZKiv

GKwU wRwbm 250 UvKvq q Ki 280 UvKvq wew Kij

Easy cv_wgK mnKvix wkK wbqvM mnvwqKv

jvfi nvi (%) =

jvfi nvi (%) =

78UvKv weq jvf nq

jvfi nvi (%) =

------------------------------------------------------------------ Easy Formula

GKwU `e 380 UvKvq weq Kivq 20 UvKv wZ nj, kZKiv

jvfi nvi (%) =

wZi nvi (%) =