เฉลยอัตนัย แนวข้อสอบประมวลฯ ชุดรวม

.
( 1)
2547
400,000
1. 64,200
2. 1,000
3. 3,000
7. 40,000
8. 40,000
10. 20,000
11. 4,200
12. 157,500
14. 20,000
15.1. 8,000
15.2. 2,000 359,900
1.1 3,000
4. 5,000
5. 10,000
6. BOI 20,000
9. 7,000
13. 5 510,000 555,000

1
4 204,900
2 18,627.27
2,000
3,613.19 24,240.46
180,659.54
- 20,000x2=40,000
- 10/110x204,900=18,627.27
- 40,000-18,627.27=21,372.73
- 21,372.73/2=10,686.37
204,900-18,627.27=186,272.73
186,272.73x2/104=3,582.17 2,000
186,272.73x2/104=3,582.17
186,272.73-2,000=184,272.73
184,272.73x2/102=3,613.19 3,613.19
.....................................................................................................................................
.....................................................................................................................................
....................................................................................................................................
2
. ( 3)
2547
(600,000)
1.1 150,000
1.2 200,000
1.3 200,000
5. 200,000
7.1 - 80,000
7.2 175,000
8.1 15,000
8.2 35,000
9. 30,000 1,097,000
3. 60,000
5. BOI 60,000
6. 160,000 280,000
3 217,000
0.3% 20,000
= 82,270,000+200,000+200,000-600,000-60,000 = 82,550,000

0.3/100*82,550,000 = 247,650
2,000
2 = 2,000*10 =20,000 197,000
3
2x 10% 17,909.09
30,000*2 = 60,000 (10/110*197,000 = 17,909.09 )
179,090.91
2% 3,511.59
179,090.91*2/102 = 3,511.59
175,579.32
. ( 43)
500,000
1 . 10,000
2 . 20,000
3. , 3,271.03
5. 200,000
6. 5,000
8. 250,000 488,271.03
4. ... 50,000
7. 100,000 150,000
838,271.03
2% 16,436.69
2/102*838,271.03 = 16,436.69 20,000
821,834.34
4
. ( 44)

2,000,000
1. 1,000,000
2. 10,000
4. 500,000
5. 7,000
7. 90,000 1,607,000
3. BOI 150,000
6. 30,000
9. 5 60,000 240,000
3,367,000
0.3% 14,550
5,000,000-150,000 = 4,850,000
4,850,000*0.3% = 14,550
3,352,450
5
( 45)

2,992,500
1.2. 500,000
2. 2,000,000
3. 562,500
5. 417,600
6.1. 1,197,000
7., 500
8. () 12,000
9. 535,000
10. 50,000
12. 550,000 5,824,600
1.1. 420,000
4. . () 400,000
6.2. 44,800
11. 5 150,000 1,014,800
7,802,300
0.3% 300,000
100,000,000*0.3% = 300,000 535,000
7,502,300
6
2% 147,103.92
(7,502,300*2/102 = 147,103.92) 550,000
7,355,196.08

เฉลยอัตนัย แนวข้อสอบประมวลฯ ชุดรวม

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เฉลยอัตนัย แนวข้อสอบประมวลฯ ชุดรวม

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15.2. 2,000 359,900

13. 5 510,000 555,000

30,0002 = 60,000 (10/110197,000 = 17,909.09 )

2/102*838,271.03 = 16,436.69 20,000

12. 550,000 5,824,600

11. 5 150,000 1,014,800

100,000,000*0.3% = 300,000 535,000

(7,502,300*2/102 = 147,103.92) 550,000

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