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" " )"(ACPA

: )(2

5:

ASCA/Paper 4/2012
] 20 ) 2 ([ : :

10

] 20[ :

] 12[ :
] 8[ .1

] 0.5[ 6000
] 0.5[ 25000 +
] 0.5[ 31000
] 0.5[ )(4000 -
] 0.5[ 27000
] 0.5[ 20000
:
] 0.5[ 9000
] 0.5[ 5000
5000
] 0.5[ 8000
] 0.5[ 6000
] 0.5[ 2000

ASCA/Paper 4/2012
] 0.5[ 30000
] 0.5[ 77000
] 0.5[ 7000 +
] 0.5[ )(8000 -
] 0.5[ 76000

] 2[ .2
= +
20000 + 27000 =
= 47000

] 3[ .3 2011/12/31


= 20000 - 90000
= ) 70000 (

= +

- 760000 + = 10000 70000
= 16000 ) (

] 7[ :
.1 4] :[
] 2[ 30000 = 90000 X 50000 =
150000

] 2[ 60000 = 90000 X 100000 =


150000

ASCA/Paper 4/2012
.2 = 60000 = 100000 1600000
46000

] 3[ )( 14000.

] 20[ :

] 10[ :
.1 :301
16000
10000
8000 ) (10000 * %80
] 4[ 34000

] 4[ .2 :302
:
18000
12000
9600 ) (12000* %80
) ( 39600
= 8000 / 39600
) ( = 4.95/
= 6000 * 4.95
) ( = 29700

] 2[ .3
=
8000 9600 + 301 12000 + 302 303
= 29600
= 30000
= 400

ASCA/Paper 4/2012
] 10[ :
] 4[ .1 :

6000
4000
15 *) ( 500 /10000 300
20 * ) (1000/ 15000 300
500 * ) ( 8000 / 24000 1500
1000 * ) ( 20000 / 85000 4250
16350

] 2[ .2 :
= 500 / 16350
= 32.7 /

] 4[ .3 :

6000
4000
1000 * ) ( 20000 / 134000 6700

) 2( 16700
) 2( 16700 500 / = 33.4 /

ASCA/Paper 4/2012
] 20[ :

] 8[ :
] 4[ .1 3 4

4 3
1400 1500
1500
180 140 +
140 150 -
1430 ) 2( 1490 ) 2(

] 4[ .2 3 4
1490 = 3 2 x 6 x
) 2( = 17880

1430 = 4 2 x 6 x
) 2( = 17160

] 8[ :
.1 = ) - (
) 2(
1350 = = )5400 (4 -4.25
) 2(

.2 = ) (
) 2(
= ) 1600 = 4 ( 5000 -5400
) 2(

ASCA/Paper 4/2012
] 4[ :


15000 15000 1
27000 12000 2
37000 10000 3
43000 6000 4
48000 5000 5

= 3 6000/3000 +
= 3.5

] 20[ :
] 8[ :
] 4[ .1 )( )(


20 12
15 8
5 4
4 / 2 /
1.25 / 2 /
) 2( ) 2(

] 4[ .2
) 2( 8000 )(
) 2( 1000 )(

ASCA/Paper 4/2012
] 8[ :
] 4[ .1
30000 =
)(14-20
= 5000
= 5000 20 x
= 100000

] 4[ .2
= ( 0,25 -1)/18000 + 30000
6
= 9000

] 4[ :

= 4000 1000/ = 4 /
1600

- -

ASCA/Paper 4/2012