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ACPA

: )(1

5:

-1-
] 20 )1 ([ : :


11 1

12 2

13 3

14 4

15 5

16 6

17 7

18 8

19 9

20 10

] 20[ :
] 6[ 0.5 :


1
2
3
4
5
6
7
8
9
10
11
12

-2-
] 8[ :
.

2012/1/31

] 0.5[ 25,000

: ] 0.5[ 4,000

: ] 0.5[ )(5,200

)( 23,800

2010/1/31

] 0.5[ 21,850

:
] 0.5[ 3,500

:
] 0.5[ )(200

] 0.5[ )(900

] 0.5[ )(450

)( 23,800

1 4 = 4 . :

-1
3,500 /
3,500 /

-2
200 /
200 /

-3
900 /
900 /

-3-
-4
450 /
450 /

] 6[ :

.1 = +

= 200,000 - 800,000 + 3,400,000


4000,000

] 2[ = 1 /

= 2011 .2
400,000 =1
] 2[ = 400,000

.3 =
375,000 1 =
] 2[ = 375,000

] 20[ :

]12[ :

] 2[ . :

.1 ( 22 200) + ( 23 1800) = 2011/3/31

= 45800

-4-
.2 ) 7400( = )(22800)+ (212400) + (202600) + (181600

] 2[ = 148800

=
= 45800 - 194600
= 148800

. :

.1 2011/3/31
(20 400) + (18 1600) = 2011

] 2[ = 36800

.2 ) 7400( = )(202200)+ (212400) + (221000) + (231800

] 2[ = 157800

=
= 36800 - 194600
= 157800

. :

=
= 9400 194600
= 20.7

.1 20.7 2000 = 2011/3/31

] 2[ = 41400

.2 ) 7400( = 20.7 7400

] 2[ = 153200

-5-
] 8[ :

0.8 5 = 4 .1


] 0.8[ 1,130,000 /
] 0.8[ / 40,000
] 0.8[ / 900,0000

] 0.8[ 1,800,000 /
] 0.8[ / 270,000

0.8 5 = 4 .2


] 0.8[ 1,17 /
1,170,000
] 0.8[ / 1,188,000

] 0.8[ 2,160 /
160,000
160,000
] 0.8[ / 40,000
] 0.8[ / 158,000
158 000

] 20[ :
] 11[ :


/2011/12/31

] 1[ 84,000
] 0.5[ :
10,000

: ) 24000
84,000
] 0.5[ + (60000

-6-
] 0.5[ : 3,000
] 0.5[ : )(32,000
] 0.5[ : 15,000
] 0.5[ : )(10,000
] 0.5[ : 20,000
174,000


] 1[ 80,000
] 1[ 70,000
] 1[ )(580,000

)(430,000


) 1] (189,000-84,000+150,000[ )(45,000
] 1[ 320,000
275,000

] 0.5[ 19,000
] 0.5[ 24,000
] 0.5[ 43,000

] 9[ :

.1 =} ){ (5,000 (80,000 - 215,000

= 26,000

26,000 /
26,000 /

-7-
.2

126,400 / ) (
1.5 1.5 / 126,400

.3

11,000 /
11,000 / ) (
1.5

] 20[ :
] 8[ :
] 3[ .1 :

] 1[ 240000
240000
%30 = = 2008

560000 + 240000
560000 240000

] 1[ 528000

= %30 %30 = - 2009


352000 + 528000

] 1[ 850000
%40 = %60 - = 2010
0 + 850000

] 3[ .2 :

2010 2009 2008


400000 300000 300000
322000 288000 240000
240000
78000 12000 60000

-8-

] 2[ .3 :2009


/ )(400000 1105000 288000

/ ) ( 12000

/ 300000

] 12[ :

.1 =

= %30 250 000


250,000
] 2[ = 75,000 = 250,000 % 30

.2 =

= (%8 30000) 29000


50000
] 2[ = 0.532 /

.3 = ) / (

] 2[ = 3 = 15000 / 45000

.4 = + ) -1 (

-9-
= (%20 -1) 5000 + 29000
)2/(180000+120000

] 2[ = %22

.5 =

= 30000 -75000
50000
] 2[ = 0.9 /

.6 =
.

= )5000 + ((%20 -1) 29000


5000
] 2[ = 8.25

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