1 jvf-ÿwZ

jvf-ÿwZ (Profit & Loss)

c×wZ-01: mvaviY jvf ev ÿwZ
c×wZ-02: jvf ev ÿwZi kZKiv nvi †ei Kiv
c×wZ-03: jvf ev ÿwZi cwigvY †ei Kiv
c×wZ-04: µqg~j¨ ev weµqg~j¨ †ei Kiv
c×wZ-05: weµqg~j¨ wKQz †ewk n‡j µqg~j¨ †ei Kiv
c×wZ-06: fMœvsk Ges Abycv‡Zi jvf-¶wZ
GB Aa¨v‡q Avgiv wkL‡ev c×wZ-07: `vg evov‡j ev Kgv‡j weµ‡qi nvi
Kgv ev evov †evSv‡j
c×wZ-08: Kwgkb ev Qvo w`‡q wewµ
c×wZ-09: msL¨v RvZxq cÖ‡kœi jvf-ÿwZ
G Aa¨v‡qi Dci Advanced wKQz cÖkœ|
¸iæZ¡c~Y© wjwLZ cÖkœ I mgvavb
 cÖv_wgK Av‡jvPbv:
‡Kvb `ª‡e¨ 25% jvf n‡j, µqg~j¨ 100% Ges
jv‡fi 25% µqg~‡j¨i mv‡_ hy³ n‡q Zv weµqg~j¨ n‡q hvq|
G‡ÿ‡Î weµqg~j¨ 100%+25% = 125%|
Avevi, 25% ÿwZ n‡j, weµqg~j¨ 75% nq wKš‘ µqg~j¨ 100% B _v‡K|

µqg~j¨ weµqg~j¨ ÿwZ

weµqg~j¨ µqg~j¨ jvf 75%
125% 100% 100% 25%
25%

jvf-ÿwZi As‡K µqg~j¨ me mgq 100%

50 UvKvi GKwU cY¨ 60 UvKvq wewµ Ki‡j 10 UvKv jvf nq| Avevi hw` ejv nq 40 UvKvq GKwU cY¨ wewµ Kivq 10
UvKv ÿwZ n‡q‡Q Zvn‡j ejv hv‡e bv †h 40 UvKvq 10 UvKv ¶wZ n‡q‡Q †Kbbv ‡h †Kvb c‡Y¨i µqg~j¨ a‡i jvf ¶wZ †ei
Ki‡Z nq| ZvB †mB c‡Y¨i µqg~j¨ wQj 40+10= 50, Ges AsK Kivi mgq wjL‡Z n‡e 50UvKvq ¶wZ n‡q‡Q 10 UvKv|
GLvb †_‡K Avgiv m~Î evbv‡Z cvwi †h
jv‡fi †ÿ‡Î:
(1) jvf = weµqg~j¨ - µqg~j¨ (2) weµqg~j¨ = µqg~j¨ + jvf Ges (3) µqg~j¨ = weµqg~j¨ - jvf

ÿwZi †ÿ‡Î:
(1) ÿwZ = µqg~j¨ - weµqg~j¨ (2) µqg~j¨ = weµqg~j¨ + ÿwZ Ges (3) weµqg~j¨ = µqg~j¨ - ÿwZ (Dc‡iv³ m~θwj
QvovB ev¯Í‡e wPšÍv Kiæb Ges †m Abyhvqx AsK Kivi †Póv Kiæb| Zvn‡j m~Î g‡b ivLvi g‡Zv AwZwi³ Sv‡gjv Ki‡Z n‡e bv,
†Kbbv cix¶vi n‡j mg‡qi ¯^íZvi †Ubk‡b me G‡jv‡g‡jv n‡q †h‡Z cv‡i wKš‘ ev¯Íe wk¶v KL‡bvB nviv‡e bv| ZvB ev¯ÍeZv
Av‡M)
 2 jvf-ÿwZ
jvf _vK‡jB †hvM Avi ÿwZ _vK‡jB we‡qvM bv I n‡Z cv‡i| †hgb:10 UvKvq GKwU Kjg wewµ Kivq 3 UvKv jvf n‡j
µqg~j¨ KZ? m~Î a‡i Ki‡j DËi Avm‡e, 10+3 = 13 hv fzj| wKš‘ ev¯Í‡e fve‡j 10 UvKvq weµq Kivq jvf n‡q‡Q ZvB
µqg~j¨ Kg wQj| µqg~j¨ n‡e 10- 3 = 7| hv KL‡bvB fzj n‡e bv|

GRb¨ m~Î ‡LvuRvi Av‡M ev¯Í‡e fveyb|

fzj †_‡K wkLyb: GKUv mvaviY fzj hv A‡b‡KB K‡i _v‡K Zv †_‡K ¸iæZ¡c~Y© GKwU welq wk‡L wbb|
1. 100 UvKvq GKwU `ªe¨ weµq Kivq 25 UvKv ÿwZ n‡jv| kZKiv ÿwZi nvi KZ? mwVK DËi: 20%
GB AsKwU Ki‡Z wM‡q A‡b†K 100 UvKvq ÿwZ nq 25 UvKv wj‡L iv‡L hv GKwU gvivZ¡K fzj | †Kbbv GLv‡b 100 †Zv
weµqg~j¨! Avi 25 UvKv ÿwZ A_© H `ªe¨wU 100+25=125 UvKvq †Kbv n‡qwQj| ZvB wjL†Z n‡e 125 UKvq ÿwZ
n‡q†Q 25 UvKv | ÿwZi nvi = 25 100=20% | wKš‘ 100 UvKvq ¶wZ n‡q‡Q 25wjL‡j fyj n‡e|
125
GLvb †_‡K Avgiv wkLjvg †h,
memgq µqg~j¨ †_‡K jvf ev ÿwZ †ei Ki‡Z nq

2. GKwU `ªe¨ 80 UvKvq weµq Kivq 20UvKv ÿwZ n‡jv| Zvn‡j kZKiv KZ UvKv ÿwZ n‡jv? [Avbmvi wfwWwc-2018]
 mgvavb:
GLv‡b weµqg~j¨ 80 UvKv nIqvq ÿwZi 20UvKv †K ejv hv‡e bv †h 80 UvKvq ÿwZ 20 UvKv| eis 80 UvKvq wewµ
Kivq 20 UvKv ÿwZ n‡j µqg~j¨ wQj 80+20 = 100 UvKv| GLb GB 100 UvKv‡Z ÿwZ 20 UvKv DËi: 20%

 Learning points: cÖ‡kœ weµqg~j¨ †`qv _vK‡j Ges µqg~j¨ †`qv bv _vK‡j Av‡M µqg~j¨ †ei K‡i
Zvi ci wn‡me Ki‡Z n‡e| KviY µqg~‡j¨i Dci jvf ÿwZ wn‡me Ki‡Z nq|

GB welqwU LyeB ¸iæZ¡c~Y©| ‡Kbbv GB Aa¨v‡qi wewfbœ As‡K GB welqwU evi evi Avm‡e Ges A‡b‡KB fzj K‡i _v‡Kb|
ZvB GLvb †_‡K fv‡jvfv‡e ey‡S wbb|

jvf-ÿwZi wewfbœ c×wZi cÖkœ

c×wZ -01 : mvaviY jvf ev ÿwZ
3. GKRb Pv e¨emvqx GK ev· Pv cvZv ‡KwR cÖwZ 80 UvKv wnmv‡e µq K‡ib| me Pv cvZv †KwR cÖwZ 75 UvKv `‡i weµq
Kivq 500 UvKv ÿwZ nq| wZwb KZ †KwR Pv cvZv µq K‡iwQ‡jb? (cÖvK- cÖv:we:mn:wk:wb:-13)
K.50‡KwR L.60‡KwR M.70‡KwR N.100‡KwR DËi:N
 mgvavb:
80-75 = 5UvKv ÿwZ n‡j Pv wK‡bwQj = 1 †KwR| 500 UvKv ÿwZ n‡j Pv wK‡bwQj 100 †KwR|

4. GKRb LyPiv we‡µZv 1000UvKvq 15wU mv`v kvU© Ges 400 UvKvq 5wU w÷ªc kvU© Kq Ki‡jb| cÖwZwU kvU© M‡o KZ
UvKv K‡i wewµ Ki‡j cÖwZ kv‡U© Zvi 50UvKv K‡i jvf n‡e?(Agrani Bank Ltd. Offi:2010)
a.80 b.90 c.100 d.120 Ans:d
 Solution:
Total costs: 1000+400=1400Tk. Total Shirts = 15+5 = 20,
Cost price of a shirt = 1400÷20 = 70 Sell price of a shirt = 70+50 = 120. Ans: 120
 3 jvf-ÿwZ
5. GKwU c¨v›U 540 UvKvq wewµ Kiv‡Z 50 UvKv ÿwZ n‡jv| c¨v›UwU KZ UvKvq wewµ Ki‡j 80 UvKv jvf n‡Zv?
K.670UvKv L.600UvKv M.605UvKv N.590UvKv DËi:K
 mgvavb :
GLv‡b weµqg~j¨ 540Ges ÿwZ 50 UvKv µqg~j¨= weµqg~j¨+ÿwZ = 540+50=590 UvKv < Gfv‡e bv K‡i, fveyb
540 UvKvq wewµ Kivq 50 UvKv ÿwZ n‡q‡Q Zvn‡j ‡Kbvi mgq 50 UvKv †ekx `v‡g wK‡bwQj| ZvB µqg~j¨ wQj
540+50=590 UvKv| (†Kbbv m~‡Îi †_‡K ev¯ÍeZv †ekx Kvh©Kix n‡q _v‡K)
GLb 80 UvKv jvf Ki‡Z n‡j c¨v›UwU wewµ Ki‡Z n‡e 590+80= 670 UvKvq
( wKš‘ cÖ_g 540 Gi mv‡_ 80 †hvM Ki‡j fzj n‡e)
GK `v‡g wewµ Ki‡j hZ jvf/ÿwZ nq Av‡iK`v‡g wewµ Ki‡j Zvi wظY ev wZb¸Y jvf/ÿwZ nq| †hgb:
6. cÖwZ wgUvi 125 UvKv `‡i Kvco µq K‡i 150 UvKv `‡i weµq Ki‡i †`vKvb`v‡ii 2000 UvKv jvf nq| †`vKvb`vi
†gvU KZ wgUvi Kvco µq K‡iwQ‡jb? [7g †kÖYx-(Aby:2.2)]
mgvavb:
1 wgUvi Kvc‡o jvf nq = 150 - 125 = 25 UvKv
25 UvKv jvf nq = 1 wgUv‡i
1
1 Ó Ó Ó= Ó
25
1  2000
 2000 Ó Ó Ó= Ó = 80, myZivs ‡`vKvb`vi †gvU Kvco µq K‡iwQ‡jb 80 wgUvi DËi: 80wg.
25
7. GKwU Uzwc 70UvKvq weµq Kivq hZ jvf nq 30UvKvq weµq Ki‡j Zvi wZb¸Y ÿwZ nq| UzwcwUi µqg~j¨ KZ?
K.50UvKv L.60UvKv M.70UvKv N.75UvKv DËi:L
 mgvavb:
kU©KvU:
`yB weµqg~‡j¨i cv_©K¨ (GK¸‡Yi gvb †ei K‡i ÿwZ n‡j weµqg~‡j¨i mv‡_ ‡hvM Avi
GK¸‡Yi gvb = hZ¸Y + 1 jvf n‡j weµqg~j¨ †_‡K we‡qvM K‡i w`‡j µqg~j¨ †ei n‡e)

70 - 30 40
GLv‡b = = 10 n‡”Q GK¸‡Yi gvb| GLb 70UvKvq wewµ Ki‡j hZ jvf nq K_vwUi A_© n‡jv 1¸Y jvf
31 4
nq| ZvB 70 †_‡K 10 we‡qvM K‡i w`‡jB DËi 60 n‡e hv UzwcwUi µqg~j¨|
8. GKwU wRwbm 36 UvKvq weµq Kivq hZ ÿwZ nq 72 UvKvq weµq Ki‡j Zvi wظY jvf nq| wRwbmwUi µqg~j¨ KZ?
[evsjv‡`k †ijI‡q (mn: †ókb gvóvi)-2018] + [cÖwZiÿv gš¿Yvj‡qi mn: cwi: - 2018] + [36 Zg wewmGm wjwLZ]
(K) 45 UvKv (L) 44 UvKv (M) 42 UvKv (N) 48 UvKv DËi: N
wjwLZ mgvavb:
awi, weKí mgvavb: ( mivmwi µqg~j¨‡K x a‡i)
cÖ_gevi ÿwZ nq = x UvKv| Zvn‡j 2q evi jvf nq 2x awi,
cÖkœg‡Z, µqg~j¨ = x UvKv|
36+x = 72-2x (Dfqcv‡k µqg~j¨ mgvb mgvb) cÖkœg‡Z,
3x = 72-36 2(x-36) = 72-x (2ÿwZ = jvf , mgvb n‡e)
36 2x-72 = 72-x
x= = 12 UvKv| A_©vr ÿwZ nq 12 UvKv|
3  3x =144
Zvn‡j µqg~j¨ = 36+12 = 48 UvKv| 144
 x= = 48 UvKv| A_©vr µqg~j¨ = 48 UvKv
A_ev µqg~j¨ = 72-(212) = 72-24 = 48 UvKv 3
( Gfv‡eI †ei Kiv hvq|)
 4 jvf-ÿwZ
kU©KvU: gy‡L gy‡L: 10 †m‡K‡Û mgvav‡bi Rb¨|
`yB weµqg~‡j¨i cv_©K¨ (GK¸‡Yi gvb †ei K‡i ÿwZ n‡j weµqg~‡j¨i mv‡_ ‡hvM Avi
GK¸‡Yi gvb = hZ¸Y + 1 jvf n‡j weµqg~j¨ †_‡K we‡qvM K‡i w`‡j µqg~j¨ †ei n‡e)

72  36 36
GLv‡b = = 12 n‡”Q GK¸‡Yi gvb| GLb 36 UvKvq wewµ Ki‡j ÿwZ nq A_© 36 UvKvq wewµ Ki‡j
2 1 3
12 UvKv ÿwZ nq| Zvn‡j ÿwZ bv n‡j µqg~j¨ = 36+12 = 48 UvKv|
9. GKwU `ªe¨ 400 UvKvq weµq Ki‡j hZ ÿwZ nq| 480 UvKvq weµq Ki‡j , Zvi wZb¸Y jvf nq| `ªe¨wUi µqg~j¨
wbY©q Ki| [7g †kÖYx-(Aby:2.2)]
mgvavb:
awi, 400 UvKvq weµq Ki‡j x UvKv ÿwZ nq|
 `ªe¨wUi µq g~j¨ (400+x) UvKv
Avevi, 480 UvKvq weµq Ki‡j 3x UvKv jvf nq
 `ªe¨wUi weµg~j¨ (480- 3x) UvKv
cÖkœg‡Z, 400 + x = 480- 3x
 x = 20  `ªe¨wUi µq g~j¨ = (400+x) UvKv = (400+20) =420 UvKv| DËi: 420 UvKv
 wb‡R Kiæb:
10. kvgmy 60 UvKvq GKwU `ªe¨ wewµ Kivq wKQz UvKv ÿwZ nq| hw` †m `ªe¨wU 147 UvKvq wewµ K‡i Zvn‡j Zvui c~‡e©i
ÿwZi wظY jvf nq| `ªe¨wUi µqg~j¨ KZ UvKv? [Bangladesh Shipping Cor: (Upper As)-2018]
(K) 89 (L) 90 (M) 85 (N) 92 DËi: K
[Help: 1+2 = 3 ¸‡Yi gvb 147-60 = 87, 873 = 29 myZivs µqg~j¨ = 60+29 = 89 UvKv|]
11. A man sold an article for Tk. 75 and lost something. Had he(hw` †m) sold it for Tk. 96 his
gain would have been double the former(c~‡e©i) loss. The cost price of the article is-? (GK
e¨w³ 75UvKvq GKwU `ªe¨ weµq Ki‡j wKQz ¶wZ nq| hw` †m 96 UvKvq weµq Ki‡Zv Zvn‡j c~‡e©i ¶wZi wظY jvf
n‡Zv| `ªe¨wUi µqg~j¨ KZ?) [Help: 96-75 = 213 = 7 Gici 75+7 = 82]
K.20 L.40 M.82 N.120 DËi:M

c×wZ-02: jvf ev ÿwZi kZKiv nvi †ei Kiv

12. GKwU Miæ 10,000 UvKvq wK‡b 12500 UvKvq wewµ Ki†j kZKiv KZ jvf n‡e?
K.20% L.25% M.30% N.40% DËi:L
wUcm: G ai‡bi As‡K jvf-ÿwZi nvi †ei Ki‡Z n‡j cÖ_‡g ‡gvU jvf ev ÿwZ KZ Zv †ei Ki‡Z n‡e, µqg~j¨ I
weµqg~‡j¨i gva¨‡g| Zvici m~Îvbyhvqx jvf ev ÿwZi nvi †ei Ki‡Z n‡e wb‡Pi myÎ Abyhvqx:
† gvU jvf ev ÿwZ
jvf ev ÿwZi nvi =  100  kU©KvU:4 fv‡Mi 1 fvM = memgq 25% nq|
µqgyj¨
cÖ`Ë cÖ‡kœ MiæwU 12500UvKvq wewµ Kivq †gvU jvf n‡q‡Q, 12500-10000 = 2500
2500  100
GLb m~Îvbyhvqx jv‡fi kZKiv nvi †ei Ki‡Z n‡j, jv‡fi kZKiv nvi  25%
10000
(g‡b ivL‡Z n‡e †h jvf ev ÿwZi nvi †ei Kivi mgq memgq µqg~‡j¨i Dci wn‡me Ki‡Z nq, ZvB µqg~j¨wU memgq wb‡P
e‡m| weµqg~j¨ †`qv _vK‡j Av‡M µqg~j¨ ‡ei K‡i Zvici wn‡me Ki‡Z n‡e|)
 5 jvf-ÿwZ
13. 1200 UvKvq GKwU d¨vb wewµ Kivq ‡gvU 400 UvKv jvf n‡j jv‡fi nvi KZ? (Av‡M µqg~j¨ †ei Ki‡Z n‡e)
K.10% L.20% M.30% N.50% DËi:N
 mgvavb:
AsKwU‡Z 1200 UvKv weµqg~j¨| ZvB ejv hv‡e bv 1200 UvKvq jvf n‡q‡Q 400 UvKv|
eis ej‡Z n‡e µqg~j¨ (1200-400) = 800 UvKvq jvf n‡q‡Q 400 UvKv| A_©vr jvf A‡a©K| ZvB DËi: 50%
14. hw` 1000 UvKvi Dci 6 gv‡m jvf nq 65 UvKv Z‡e jv‡fi kZKiv nvi KZ? [PKB- (EO) - 2017]
K.8% L. 15% M. 13% N. 12% DËi: M
mgvavb:
6 gv‡mi jvf 65 UvKv n‡j evrmwiK jvf ev 1 eQ‡i jvf n‡e 65 Gi wظY = 130 UvKv|
130  100
GLb 1000 UvKvq 130 UvKv jvf n‡j 100 UvKvq jvf n‡e Zvi 10 fv‡Mi 1 fvM A_©vr  13%
1000
 wb‡R Kiæb:
15. GKwU Kjg 50 UvKvq µq K‡i 56 UvKvq weµq Kiv n‡jv| G‡Z kZKiv KZ jvf n‡jv? (mnKvix RR cÖv: cixÿv-11)
K.10% L.12% M.20% N.24% DËi:L
[Help:50 UvKvq 6 UvKv jvf n‡j 100 †Z KZ? bv wj‡L gy‡L ejyb]
16. GK †`vKvb`vi 1 WRb ej‡cb 60 UvKvq µq K‡i 72 UvKvq weµq Ki‡j Zvi kZKiv jvf KZ?( cÖvK- cÖv:we:mn:wk:wb:-
13) mn‡R: 12 UvKv n‡jv 60 Gi 5 fv‡Mi 1 fvM n‡j gy‡L gy‡L 20% nq| ]
K.10% L.20% M.30% N.50% DËi:L
[Help: my‡Îi wb‡P 60 Ges Dc‡i 12wj‡L 100 w`‡q ¸Y Ki‡Z n‡e]
17. GKwU †cwÝj 1.25 UvKvq wK‡b 1.30 UvKvq weµq Ki‡j, kZKiv KZ jvf n‡e? (cÖvK- cÖv:we:mn:wk:wb:-13)
K.1.2% L.1.5% M.4% N.2.5% DËi:M
[Help: jvf = 1.3 Ñ 1.25 = .05, Zvici 1.25 UvKvq jvf .05, kZKiv jvf?]
18. GKwU `ªe¨ 380 UvKvq weµq Kivq 20 UvKv ÿwZ n‡jv| kZKiv ÿwZi nvi KZ? (cÖvK- cÖv:we:mn:wk:wb:-13)
K.8% L.10% M.60% N.5% DËi:N
 mgvavb:
G ai‡bi As‡K A‡b‡KB fzj K‡i 380 UvKvq ÿwZ n‡q‡Q 20 UvKv wj‡L ivL‡Z cv‡ib Zv‡Z fzj n‡e| †Kbbv 380
UvKvq wewµ Kiv‡Z 20 UvKv ÿwZ n‡j `ªe¨wU wKb‡Z †gvU LiP n‡qwQj 380+20 = 400 UvKv| 400 UvKvq ÿwZ
20
n‡qwQj 20 UvKv| kZKiv ÿwZi nvi  100 =5% DËi:5%
400
Mistake!!: evi evi GKwU welq ¯^iY Kwi‡q †`qv n‡”Q ‡h, weµqg~j¨ _vK‡j mivmwi wn‡me bv Ki Av‡M
µqg~j¨ †ei K‡i Zvici wn‡me Ki‡Z n‡e| GiKg A‡bK cÖkœ Av‡m Ges A‡b‡KB fzj Ki‡Z cv‡ib|

GKUz wfbœ:
19. K GKwU wRwbm L Gi wbKU 20% jv‡f wewµ K‡i L wRwbmwU M Gi wbKU K Gi µqg~‡j¨ wewµ K‡i| L Gi kZKiv
2
KZ ÿwZ nq? (cÖvK- cÖv:we:mn:wk:wb:-13) DËi: 16 %
3
 mgvavb:-
20% jv‡f, ÔKÕ 100 UvKv wK‡b L Gi Kv‡Q 120 UvKvq wewµ K‡i| Gici L 120 UvKvq wK‡b M Gi Kv‡Q 100
UvKvq ( K Gi µqg~j¨ = 100) wewµ Ki‡j ÿwZ n‡e 120-100 = 20UvKv|
kZKiv ÿwZi nvi = 20  100  16 2 % [‡h‡nZz L Gi ÿwZ n‡q‡Q 120 UvKvq 20 UvKv]
120 3
 welqUv †`L‡Z wVK Ggb: 100  120  100 (cÖ_‡g 100 †_‡K jvf 20 c‡i 120 G 20 ÿwZ)
 6 jvf-ÿwZ

c×wZ-03: jvf ev ÿwZi cwigvY †ei Kiv

20. 2000 UvKvi GKwU cY¨ 15% jv‡f wewµ Ki‡j †gvU KZ UvKv jvf n‡e?
K.100 L.200 M.300 N.500 DËi:M
 mgvavb:
15
mivmwi 2000 Gi 15% wj‡L KvUvKvwU Ki‡jB †gvU jvf ev ¶wZ †ei n‡q hv‡e| 2000 =300UvKv|
100
21. 5000 UvKvq GKwU QvMj wK‡b 8% jv‡f wewµ Ki‡j †gvU KZ UvKv jvf n‡e?
K.505 L.510 M.520 N.400 DËi:N
mgvavb: mivmwi: 5000 Gi 8% = 400 UvKv|
22. 5000 UvKvq GKwU QvMj wK‡b 8% jv‡f wewµ Ki‡j weµqg~j¨ KZ UvKv?
K.5050 L.5500 M.5600 N.5400 DËi:N

mgvavb: GLv‡b 5000 Gi 8% jvf = 400 UvKv jvf|

Zvn‡j weµqg~j¨ = 5000+400 = 5400 Gfv‡e bv wj‡L mivmwi †jLv hvq 5000 Gi 108% = 5400 |

[GB cÖkœ¸‡jv‡Z GUv †`Lv‡bv n‡jv †h, µqg~j¨ _vK‡j mivmwi µqg~j¨ wj‡L c‡i Gi wj‡L % hy³ msL¨v wjLv hvq| wKš‘ hw`
µqg~j¨ bv w`‡q weµqg~j¨ †`qv _v‡K Zvn‡j Gfv‡e mivmwi Gi w`‡q †jLv hv‡e bv| wb‡Pi cÖkœ¸‡jv †`Lyb|]

 wKš‘ weµqg~j¨ †`qv _vK‡j ZLb wfbœ wbq‡g Ki‡Z n‡e, †hgb:
23. 5000 UvKvq GKwU Miæ weµq Kivq 25% jvf n‡jv, †gvU KZ UvKv jvf n‡jv?
K.1500 L.1600 M.1700 N.1700 DËi:L
 mgvavb:
GLv‡b 5000 Gi 25% wj‡L AsK Ki‡j AsKwU fyj n‡e| †Kbbv jvf-¶wZ wn‡me Ki‡Z nq µqg~‡ji Dci| wKš‘
GLv‡b 5000 n‡jv weµqg~j¨| GLv‡b †gvU jv‡fi cwigvY †ei Ki‡Z ejv n‡q‡Q, A_©vr 25% Gi gvb †ei Ki‡Z n‡e|
Zvn‡j AsKwU‡Z †h K¬z ¸‡jv †`qv Av‡Q Zv †_‡KB AsKwU Ki‡Z n‡e| GLv‡b 5000 UvKvi g‡a¨ µqg~j¨ 100% Ges
jvf 25% mn 125% Gi gvb †`qv Av‡Q| ZvB Avgiv wjL‡Z cvwi, (wPÎ ‡`Lyb)

125%= 5000 UvKv| jvf 25%

5000 weµqg~j¨ 125%
µqg~j¨
1%= UvKv| 100%
125 = 5000
5000  25
25% = UvKv| = 1000 UvKv|
125
[memgq gyL¯Í µqg~j¨ 100% Gi gvb †ei Kiv hv‡e bv| cÖ‡kœi †hfv‡e PvB‡e †mfv‡e KvR Ki‡Z n‡e| ]

24. 5000 UvKvq GKwU Miæ weµq Kivq 25% jvf n‡jv, µqg~j¨ KZ?
K.6250 L.3000 M.4000 N.5500 DËi:M
mgvavb:
GLv‡b jv‡fi 25% msL¨vwU 5000 Gi Dci n‡e bv eis wjL‡Z n‡e
5000  100
125% = 5000 Zvn‡j µqg~j¨ 100% = =4000UvKv|
125
 7 jvf-ÿwZ
25. GKwU `ªe¨ 420 UvKvq µq K‡i 15% jv‡f weµq Kiv nj| weµqg~j¨ µqg~j¨ A‡cÿv KZ UvKv ‡ewk? [BADC (AC)-
2017]
K.42 UvKv L.21UvKv M.84UvKv N.63UvKv DËi:N
mgvavb:
µqg~j¨ = 420
weµqg~j¨ = 420+ (420 Gi 15%) = 420+63 = 483 UvKv [420Gi 10% =42) + (420 Gi 5% = 21) = 63]
weµqg~j¨ I µqg~‡j¨i cv_©K¨ = 483-420 = 63 UvKv| (jv‡fi 63 UvKv B cv_©K¨)

 wb‡R Kiæb:
26. 560 UvKvi GKwU kvU© wewµ Kivq 12% jvf n‡j †gvU jv‡fi cwigvY KZ? [Help:112%=560, 12%=?]
K.54UvKv L.60UvKv M.65UvKv N.70UvKv DËi:L
27. 2700 UvKvq GKwU †gvevBj wewµ Kivq 10% ¶wZ n‡jv †gvU ¶wZi cwigvY KZ UvKv? (90%=2700, 10%=?)
K.3000UvKv L.270UvKv M.290UvKv N.300UvKv DËi:N

28. GKwU `ªe¨ 1000 UvKvq µq K‡i 15% jv‡f weµq Kiv nj| `ªe¨wUi g~j¨ 10% Kg n‡j KZ UvKv jvf nZ ? [ivKve,
(K¨vwkqvi) -15] + [IBBL- (ATO)-2017]
.K. 200 L. 350 M. 300 N. 250 DËi:N
mgvavb:
1000 UvKvi `ª‡e¨ 15% jv‡f weµqg~j¨ 1000+ (1000 Gi 15%) = 1000+150 = 1150UvKv|
10% K‡g µqg~j¨ 1000-1000 Gi 10% = 1000-100 = 900UvKv|
myZivs jvf: 1150-900 = 250 UvKv| DËi: 250|
(Tricks: 15% + 10% `y‡UvB †h‡nZz 1000 Gi Dci wn‡me n‡”Q ZvB GKjvB‡b: 1000 Gi 25% = 250)

29. GKwU `ªe¨ 500 UvKvq µq K‡i 10% jv‡f weµq Kiv n‡jv| `ªe¨wUi µqg~j¨ 10% Kg n‡j KZ UvKv jvf n‡e?
(cÖv:we:cÖ:wk:wb:-12)
K.200UvKv L.220UvKv M.900UvKv N.100UvKv DËi:N
[Help: 10% jv‡f weµqg~j¨= 550, Avevi µqg~j¨10% Kg n‡j µqg~j¨ 450,jvf =550-450=100]
[10 †m‡K‡Û Kiv hvq: 500 Gi (10+10)% = 500 Gi 20% = 100 UvKv|

30. GKwU †Kv¤úvwb w`‡b cÖ_g 1000 UvKv wewµi Dci 5% jvf K‡i Ges 1000 UvKvi AwZwi³ wewµq Dci 4% jvf
K‡i| w`‡b †gvU 6000 UvKvi wRwbm wewµ n‡j, †Kv¤úvwb me©‡gvU KZ UvKv jvf K‡i? (cÖv:we:cÖ:wk:wb:-12)
K.280UvKv L. 250UvKv M.290UvKv N.300UvKv DËi:L
 mgvavb:
†gvU wewµ †h‡nZz 6000 UvKv| Zvn‡j cÖ_g 1000 UvKvq jvf n‡jv 1000 Gi 5% = 50UvKv|
Avevi cieZ©x 5000 UvKvq jvf = 5000Gi 4% = 200 UvKv| Zvn‡j †gvU jvf n‡jv 50+200= 250UvKv|
31. A retailer buys a radio from the wholesaler for tk 80. He then marks up( evwo‡q wjLv) the
price by 25% and sales at a discount of 10% .What is his profit on the radio? (Exim b.Ltd
assis.officer 2010)
a.8tk b.10tk c.12tk d.14tk Ans:b
 Solution:
Selling price = 125% Of 80 is = 100, Then discount is 10%.
So the selling price is 100-10= 90tk. Now Profit is 90-80=10 tk. Ans: 10tk
 8 jvf-ÿwZ

c×wZ- 04 : µqg~j¨ ev weµqg~j¨ †ei Kiv

µqg~j¨ †ei Ki‡Z ejv n‡j 100% Gi gvb †ei Ki‡Z n‡e Avevi weµqg~j¨ †ei Ki‡Z ej‡j hZ % jvf n‡e Zv 100% Gi
mv‡_ †hvM A_ev hZ % ÿwZ n‡e Zv 100 % †_‡K we‡qvM K‡i †ei Ki‡Z n‡e|
32. GKwU `ªe¨ 180 UvKvq weµq Kivq 10% ÿwZ nj| `ªe¨wUi µqg~j¨ KZ ? [39 - Zg wewmGm- (we‡kl)]
K. 162 UvKv L. 198 UvKv M. 200 UvKv N. 210 UvKv DËi:M
mgvavb:
10% ÿwZ‡Z, weµq g~j¨ (100-10) ev 90 UvKv kU©KvU©: 10 †m‡K‡Û DËi: µqg~j¨ 100%
weµq g~j¨ 90 UvKv n‡j µq g~j¨ wQj 100 UvKv n‡j 10% ÿwZ‡Z weµqg~j¨ n‡e
100 90% = 180 myZivs 100% = 200
weµq g~j¨ 1 UvKv n‡j µq g~j¨ wQj UvKv
90
100  180
weµq g~j¨ 180 UvKv n‡j µq g~j¨ wQj = UvKv = 200 UvKv
90
33. GKwU Kj‡gi µqg~j¨ 10 UvKv, 20% jv‡f Gi weµqg~j¨ KZ n‡e? (mnKvix RR cÖv: cixÿv-11)
K.12 UvKv L.22UvKv M.19UvKv N.10UvKv DËi:K
wUcm: GB AsK¸‡jv Lye `ªæZ cvivi Rb¨ kZKiv Aa¨v‡qi cÖ_g AskwU Lye fv‡jvfv‡e c‡o Avmyb|
 mgvavb:
10 UvKvi 20% Gi gvb = 2 UvKv †ei Kivi ci Zv 10 Gi mv‡_ †hvM K‡i DËi Avm‡e 10+2=12 UvKv, GB AsKwUB
GK jvB‡b Ki‡Z PvB‡j mivmwi Gfv‡e Kiæb,
120
10 Gi 120% = = 12UvKv| (µqg~j 100% + 20% jvf =120%)
100
wb‡R Kiæb:
34. 560 UvKvq GKwU †Pqvi wK‡b KZ UvKvq weµq Ki‡j 25% jvf n‡e? (cÖv_wgK:wk::-12) [Help:560 Gi 125% ]
K.700 L.750 M.755 N.800 DËi: K
35. 150 UvKvq GKwU wRwbm µq K‡i KZ `v‡g weµq Ki‡j 30% jvf n‡e? (cÖv:mn:wk:wb:-12) [Help:150 Gi 130% ]
K.160UvKv L.165UvKv M.170UvKv N.195UvKv DËi: N
36. GKwU Kjg 190 UvKvq wewµ Kiv‡Z 5% ÿwZ nq| KjgwUi µqg~j¨ KZ? (cÖvK- cÖv:we:mn:wk:wb:-13)
K.200UvKv L.220UvKv M.900UvKv N.100UvKv DËi: K
 mgvavb:
GLv‡b †KD 190 Gi 5% †ei K‡i mgvavb Ki‡j DËi Avm‡e bv| †Kbbv, 190 n‡jv weµqg~j¨, ZvB GB ai‡bi AsK
mgvavb Kivi wbqg n‡jv, 5% †h‡nZz ÿwZ n‡q‡Q, Zvn‡j KjgwU wewµ n‡q‡Q 100% - 5% = 95% `v‡g| hvi g~j¨
n‡jv 190 UvKv| Zvn‡j Avgiv mivmwi wjL‡ev
190 190  100
95% = 190, 1% = , 100% = (µqg~j¨ †ei Ki‡Z n‡j memgq 100% Gi gvb
95 95
ÿwZ 5%
†ei Ki‡Z n‡e) = 200 | wPÎwU ‡`‡L †evSvi †Póv Kiæb:
weµqg~j¨
µqg~j¨
100 95%=190
[Av‡iv `ªæZ Ki‡Z PvB‡j x Gi 95% = 190 n‡j x = 190  ] 100% =?
95

(95%‡K Dwë‡q 190 Gi mv‡_ ¸Y, wKš‘ mevi Av‡M eyS‡Z n‡e †h 190 UvKv ‡Kb 95% Gi gvb?)
 9 jvf-ÿwZ
37. GKRb we‡µZv kv‡U©i Mv‡q wjwLZ g~‡j¨ 90 UvKvi Dci 15% Qvo †`b| kvU©wUi weµqg~j¨ KZ UvKv? (cÖv_wgK cÖavb
wk¶K ewikvj) cix¶v -2009)
K.70UvKv L.75UvKv M.75.5UvKv N.76.5UvKv DËi: N
[Help: 90 Gi 85% †ei Ki‡jB mivmwi DËi]
wb‡R Kiæb:
38. GKwU Kjg 270 UvKvq weµq Kiv‡Z 10% ÿwZ nq; KjgwUi µqg~j¨ KZ? (_vbv wk:Awdmvi-10) (cÖvK- cÖv:we:mn:wk:wb:-
13)
K.200UvKv L.220UvKv M.300UvKv N.100UvKv DËi:M
[Help: 90% = 270 Zvn‡j 100%^ = 300 ev 270  90% Dwë‡q ¸Y| A_©vr 270 100 ]
90
[ÿwZ _vK‡j mivmwi % cÖ‡qvM bv K‡i Gfv‡e Nywi‡q wjL‡Z n‡e ]

39. GKwU Kjg 11 UvKvq weµq Ki‡j 10% jvf nq | KjgwUi µqg~j¨ KZ ? [RAKUB (Cashier)-2017]
K. 8 L. 12 M. 9 N. 10 DËi: N
mgvavbt
10% jv‡f weµqg~j¨ 110 UvKv n‡j Îqg~j¨ = 100 UvKv
100  11
 ÔÔ 11 ÔÔ ÔÔ ÔÔ = = 10 UvKv
110

40. GKwU wRwbm wewµ K‡i we‡µZv µqg~‡j¨i 35% jvf K‡ib| †gvU 280 UvKv jvf n‡j, wRwbmwUi µqg~j¨ KZ wQj?
(cÖv_:we: cÖavb wk: 09) [Help: GLv‡b 35%(jvf) = 280(jvf) ZvB 100% = 800]
K.200UvKv L.220UvKv M.800UvKv N.100UvKv DËi:M
41. GKRb †`vKvb`vi 8% jv‡f GKwU wRwbm 54 UvKvq wewµ K‡ib| wRwbmwUi µqg~j¨ KZ? (cÖv:we:mn:wk:wb:-12)
K.20UvKv L.22UvKv M.50UvKv N.70UvKv DËi:M
[Help: 108% = 54 ZvB 100% =50]
g‡b ivL‡eb, µqg~j¨ me mgq 100%

42. GKwU wRwbm 560 UvKvq weµq Kivq 12% jvf nj| wRwbmwUi µqg~j¨ KZ? (‡i:†emi:cÖv:wk:wb:cix:-11)
K.200UvKv L.220UvKv M.500UvKv N.420UvKv DËi:M
 mgvavb:
awi, µqg~j¨ = x UvKv| Zvn‡j weµqg~j¨ = x Gi 112%=560 ev x  112 = 560x= 560  100 ]
100 112
GB j¤^v jvBbwU‡KB GKjvB‡b †jLv hvq 560  100 A_v©r ev‡gi 112 Wv‡b wM‡q D‡ë wM‡q ¸Y n‡e|
112 100

43. When an object is sold for Tk. 250 the seller makes 25% profit. What is the cost price of
the object? (BB Ass: Director-2008 )[Help: 125%=250, So, 100% = ? A_ev mivmwi, 250  100 ]
125
a. 200 b. 180 c. 220 d. 160 Ans: a
44. A coat was sold for tk. 75 .The coat was sold for 150% of the cost of the coat. How much
did coat cost? (Exim Bank.Ltd. Ass.officer 2010) [Help: 150%=75, So, 100% = ?]
a.40 b.20 c.30 d.50 Ans:d
 10 jvf-ÿwZ
 `ywU wfbœ `vg †`qv _vK‡j µqg~j¨ ev weµqg~j¨ ‡ei Kiv:
45. 255 UvKvq GKwU eB wewµ Kivq 15% ÿwZ n‡j, eBwU KZ UvKvq wewµ Ki‡j 15% jvf n‡Zv? DËi:345
GLv‡b , 15% ¶wZ nIqvq
255 255  115
85% = 255 UvKv, 1% = UvKv 115% = UvKv = 345UvKv
85 85

Attention: e„ËwU †`‡L †evSvi

ÿwZ 15%
kZKiv A_ev jvf -ÿwZi cÖ‡kœi g‡a¨ % ev‡` †h msL¨vwU †`qv †Póv Kiæb|
_vK‡e mevi Av‡M ‡mB msL¨vwU wb‡q fve‡eb, msL¨vwU wK? KZ % µqg~j¨
Gi gvb? Zvn‡j c‡i wK Ki‡Z n‡e Zv eyS‡Z †ewk mgq jvM‡e bv, 100% 1g weµqg~j¨
me AsKB `ªæZ Ki‡Z cvi‡eb| Think Seriously. 2q weµqg~j¨ 85%=255
115% =?
Av‡iKwU †`‡L Av‡iv fv‡jvfv‡e ‡evSvi †Póv Kiæb:
46. 612 UvKvq GKwU e¨vM weµq Kivq 15% ÿwZ nq| e¨vMwU KZ UvKvq wewµ Ki‡j 10% jvf n‡e?
K.200 L.700 M.600 N.720 DËi:N
 mgvavb:
GLv‡b †h‡nZy GKwU msL¨v †`qv Av‡Q ZvB H 612 wb‡q Av‡M fve‡Z n‡e | 612 Uv wK?? GUv n‡jv H e¨vMwUi
85% Gi gvb (15% ÿwZ n‡q‡Q ZvB 100%-15%=85%)| AsK Uv GLb Kwi

612 612  100

85%= 612UvKv 1% = UvKv 100%= = 720UvKv hv e¨vMwUi µqg~j¨ |
85 85
we.`ª.: 100% n‡”Q e¨vMwUi cÖKZ
„ g~j¨ hv‡Z jvf ev ÿwZ †Kvb ‡hvM nq bv |
720  110
cybivq, 10% jv‡f 720 UvKvi c‡Y¨i `vg n‡e 720 Gi 110% = =792UvKv
100
†h‡nZz 10% jv‡f wewµi K_v ejv n‡q‡Q ZvB GLb H 100% Gi mv‡_ H 10% †hvM Kiv n‡q‡Q
GB AsKwU-B GK jvB‡b mivmwi Gfv‡e Kiv hv‡e, Gfv‡eB Ki‡eb|
612 612  100
85% = 612 1%= UvKv 110%= UvKv = 792 UvKv
85 85
 wb‡R Kiæb
47. ‡Kvb eB 40 UvKvq wewµ Ki‡j 20% ¶wZ nq| KZ UvKvq wewµ Ki‡j 40% jvf n‡e? {cÖv_wgK mn:wk¶K wb‡qvM:-2010
(K‡cvZv¶)} [Help: 80%=40140% = (% Gi †_‡K Zvi gvb A‡a©K)]
K.50 L.60 M.65 N.70 DËi: N
48. 535 UvKvq GKwU Rvgv wewµ Ki‡j kZKiv 7 fvM jvf nq; RvgvwU KZ UvKvq wewµ Ki‡j kZKiv 20 fvM ¶wZ n‡e?
(cÖv_: wk¶K cix¶v:2000) [Help: 107% = 535 80% = ?]
K.200 L.250 M.300 N.400 DËi: N
49. There will be a loss of 10% ,if a chair is sold for tk. 540. At what price should the chair
be sold to make a profit of 20%? (BB Cash Officer 2011)
a.600 b.620 c.630 d.720 Ans:d
[Help: LvZv Kjg QvovB gy‡L gy‡L GB AsKwU Kiv hv‡e hw` Gfv‡e fveyb: 10% ÿwZ‡Z wewµ 540UvKv ZvB 90%
Gi gvb 540 UvKv| Zvn‡j 1% Gi gvb = 6UvKv myZivs 120% Gi gvb n‡e 720 UvKv|]
 11 jvf-ÿwZ
50. A book is sold for tk.65. This price gives the seller a profit of 30% on his cost. What
should be the new selling price if he now cuts his profit to 10% (10%-G ) of the cost?
(GKwU eB 65 UvKvq weµq Kivq 30% jvf nq, Zvn‡j eBwU KZ UvKvq weµq Ki‡j 10% jvf n‡e) (Uttara Bank
ltd. Ass. officer cash 2011) [Help: 130%= 65, 110%=?]
a.55 b.60 c.70 d.75 Ans:a

c×wZ-05: weµqg~j¨ Av‡iv wKQz †ewk n‡j µqg~j¨ †ei Kiv

wKQz % ÿwZ n‡q‡Q, weµqg~j¨ Av‡iv wKQz †ekx n‡j wKQz % jvf n‡Zv GiKg cÖkœ¸‡jv gvÎ 10 †m‡K‡Û mgvavb
Kiv hvq wb‡Pi wbq‡g| †hgb:

51. wbw`©ó `v‡g GKwU `ªe¨ weµq Kivq 20% ÿwZ n‡jv| hw` `ªe¨wU Av‡iv 70UvKv †ekx `v‡g wewµ Kiv n‡Zv Zvn‡j 15%
jvf n‡Zv| `ªe¨wUi µqg~j¨ KZ?
K.250UvKv L.200UvKv M.300UvKv N.500UvKv DËi:L
 mgvavb:
G ai‡bi As‡Ki ‡ÿ‡Î cÖ_‡gB % Gi †gvU e¨eavb ‡ei K‡i Zv = e¨eav‡bi ‡gvU UvKv (hv cÖ‡kœ †`qv _vK‡e Zv) wj‡L
100% Gi gvb Avb‡Z nq|
35% = 70 UvKv
1% = 70 (gy‡L gy‡L 2) 80% 100% 115%
35 1g weµqg~j¨ µqg~j¨ 2q weµqg~j¨
100% = 70  100 = 200
35 `yB weµqg~‡j¨i e¨veavb 115-85=35% Avevi UvKvq e¨eavb
cÖkœvbyhvqx GB 35% = 70 UvKv|

GLv‡b, 20% ÿwZ + 15% jvf= 35% e¨eavb hvi gvb 70 UvKv| A_©vr % Gi e¨eavb 35% Ges UvKvi e¨eavb
70UvKv| mgvavb e‡·| A_v©r `ªe¨wUi µqg~j¨ 200 UvKv|

(GLv‡b 100% Gi gvb †Kb †ei Kiv n‡jv †Kb ev 100% Gi gvb †ei Ki‡j †h DËiwU †ei n‡e GUv ‡evSvi Rb¨
Aa¨v‡qi ïiæi w`‡Ki we¯ÍvwiZ Av‡jvPbv Avevi GKevi c‡o Avmyb|)

52. GKwU Nwo 10% ¶wZ‡Z weµq Kiv nj| NwowU Av‡iv 30 UvKv †ewk g~‡j¨ wewµ n‡j 5% jvf nZ| NwowUi µqg~j¨
KZ? [ PETROBANGLA – (UDA)-2017] [Help:15% = 30UvKv, 100%=?]
a. 300 b. 460 c. 200 d. 150 Ans: c

Solution:
10% ÿwZ‡Z weµqg~j¨ (100-10) = 90 UvKv
Shortcut:
5% jv‡f ,, ( 100+5) = 105 ,, `yB weµqg~‡j¨i cv_©K¨ = 10%ÿwZ + 5% jvf = 15%
weµqg~j¨ †ewk ( 105-90) = 15 ,, hvi gvb †`qv Av‡Q 30 UvKv|
weµqg~j¨ 15 UvKv †ewk n‡j µqg~j¨ = 100 UvKv Zvn‡j 15% = 30 n‡j 100^% = 200 UvKv|
100  30
 ,, 30 ,, ,, ,, = ,,
15
= 200 UvKv DËi: 200 UvKv|
 12 jvf-ÿwZ
53. GKRb e¨emvqx 14% ÿwZ‡Z GKwU cY¨ weµq K‡i| hw` †m cY¨wU 221 UvKv †ewk g~‡j¨ weµq KiZ, Zvn‡j Zvi
12% jvf n‡Zv| cY¨wUi µqg~j¨ KZ UvKv|[CGDF (Junior-Auditor)-2019]
(A) 1700 (B) 1280 (C) 850 (D) 580 (E) ‡Kv‡bvwUB bq DËi: C
wjwLZ mgvavb:
14% ÿwZ‡Z weµqg~j¨ = 100-14 = 86
Avevi 12% jv‡f weµqg~j¨ = 100+12 = 112  Shortcut: `yB weµqg~‡j¨i e¨eavb:
`yB weµqg~‡j¨i e¨veavb = 112-86 = 26 14% +12% = 26% = 221
weµqg~j¨ Av‡iv 26 UvKv †ewk n‡j µqg~j¨ = 100 UvKv 100  221
myZivs 100% = = 850 UvKv|
100 26
 ÕÕ ÕÕ 1 ÕÕ ÕÕ ÕÕ ÕÕ = ÕÕ
26
100  221
 ÕÕ ÕÕ 221 ÕÕ ÕÕ ÕÕ ÕÕ = = 850 UvKv|
26

54. iæ‡nj 25% ÿwZ‡Z GKwU Nwo weµq K‡i| hw` NwowU 350 UvKv †ewk `v‡g weµq Kiv †hZ Zvn‡j Zvi 10% jvf
nZ| NwowUi µqg~j¨ KZ wQj ? [wZZvm M¨vm wdì-mn: Awd:-2018] [Help:35% = 350UvKv, 100%=?]
A. 400 UvKv B. 500UvKv C. 1000 UvKv D. 100 UvKv Ans:C

55. GKwU †Uwej 10% ÿwZ‡Z wewµ Kiv nj| weµqg~j¨ 51 UvKv †ewk n‡j 7% jvf nZ| †UwejwUi µqg~j¨ KZ UvKv ?
[cvwb Dbœqb †evW©: (wnmve KiwYK)-2018] [Help:17% = 51UvKv, 100%=300]
A) 100 B) 200 C) 300 D) 450 E) ‡KvbwUB bq DËi: C

56. GK Szwo Avg 10% ¶wZ‡Z weµq Kiv nj| weµqg~j¨ 45 UvKv †ewk n‡j 5% jvf n‡Zv| GK Szwo Av‡gi `vg KZ?
(Bmjvgx e¨vs‡Ki mn: Awdmvi †MÖW-3 cix¶v -2005) [Help:15% = 45UvKv, 100% = 300 UvKv| ]
K.100 L.150UvKv M.200UvKv N.300UvKv DËi:N
57. A pen was sold at 15% loss. If the selling price was Tk.8 more, then the seller could have
made a profit of 10%. What was the purchase price of the pen? ( Pubali Bank Ltd. Senior.
Off./Officer-2011) [Help: 25% = 8, GLb 25% Gi gvb hZ 100% Gi gvb Zvi †_‡K 4 ¸Y †ewk n‡e|]

a.32 b.55 c.40 d.45 Ans:a

58. If a pair of shoes sold at Tk.480, the shopkeeper incurs (AR©b K‡i) a 4% loss, If the
shopkeeper sells that pair at Tk. 515, how much profit or loss he/she will incur(AR©b
Kiv)? (DBBL Trainee Off: 2010) [Help: 480 = 96%so 515 =103%, 103-100=3% profit]
a.2% b.3% c.4% d.5% Ans:b

c×wZ-06: fMœvsk Ges Abycv‡Zi jvf-¶wZ

1
59. GKwU j¨vcU‡ci weµqg~j¨ µqg~‡j¨i As‡ki mgvb n‡j, kZKiv KZ ÿwZ n‡e? (mnKvix RR cÖv: cix:-11)
4
K.75% L.20% M.30% N.35% DËi: K
wUcm: GiKg AsK Kivi †¶‡Î fMœvs‡ki c~‡e©i kã Lye fv‡jvfv‡e j¶¨ ivL‡eb Zvn‡j fMœvs‡ki je I ni Øviv wK
†evSv‡”Q Zv mn‡R †evSv hv‡e|
 13 jvf-ÿwZ
 mgvavb:
1
fMœvskwUi c~‡e© wjLv Av‡Q weµqg~j¨ µqg~‡j¨i Ask| Avgiv fMœvsk Aa¨v‡q wk‡LwQ †h, hvi mv‡_ i, Gi _v‡K Zv
4
wb‡P e‡m| Zvn‡j GLv‡b †evSv hv‡”Q †h µqg~j¨ 4 UvKv n‡j weµqg~j¨ 1UvKv| GLb cÖ‡kœ †h‡nZz ¶wZi nvi †ei Ki‡Z
e‡j‡Q ZvB Av‡M ¶wZ †ei Kwi| 4-1 = 3UvKv ¶wZ n‡q‡Q 4 UvKvq| GLb ¶wZi nvi m~Î Abyhvqx ‡ei Kwi, ÿwZi nvi
3 100
= = 75%
4
 wb‡R Kiæb:
4
60. GKwU Mvwoi weµqg~j¨ MvwowUi µqg~‡j¨i As‡ki mgvb n‡j ÿwZ n‡e- [¯^v¯’¨ gš¿Yvj‡qi Dc: cÖ‡KŠkjx (wmwfj)-2016]
5
+(7g †kÖYx, Aby: 2.2 Gi 10)
K.20% L.25% M.80% N.70% DËi:K
[Help :5UvKvq wK‡b 4 UvKvq wewµ K‡i 1 UvKv ÿwZ, 5UvKvq 1UvKv ÿwZ n‡j 100 UvKvq ÿwZ 20 UvKv ev 20%]
4
61. ‡Kvb wRwb‡mi µqg~j¨ weµqg~‡j¨i Ask n‡j kZKiv jv‡fi nvi KZ? (RvZxq mÂq cwi`߇ii mn:cwi:09)
5
K.25% L.20% M.30% N.35% DËi:K
[Help: Dc‡iii AsKwUB D‡ëvcv‡k 5 UvKvq 1 UvKv jvf fve‡j fzj n‡e, KviY 5 n‡”Q weµqg~j¨, ZvB 4 UvKvq
jvf 1UvKv]
1
62. GKwU Miæ 450 UvKvq weµq Kivq Zvi µqg~‡j¨i Ask jvf nj| MiæwUi µq g~j¨ KZ? (cÖv:we:cÖ:wk:wb:-12)
8
[Help:µqg~j¨+jvf = weµqg~j¨ 8+1 = 9fvM hvi 8fvM µqg~j¨, ZvB 450 ‡K 9 fvM K‡i 8fvM = 400| D:400
63. GKRb LyPiv we‡µZv cvBKvix we‡µZv †_‡K 75 UvKvq GKwU wRwbm wK‡bb| Gi mv‡_ 1 g~j¨ †hvM K‡i wRwbmwUi
3
‡gvU g~j¨ wbav©iY K‡ib Ges c‡i 20% wWmKvD‡›U wRwbmwU wewµ K‡ib| wZwb †gvU KZ jvf K‡ib? (cÖv:we:cÖ:wk:09)
K.5UvKv L.10UvKv M.15UvKv N.20UvKv DËi: K
[Help: 75 Gi 1/3 = 25 GLb 75+25 = 100 - 20 = 80 UvKv hv‡Z jvf 80-75 = 5]

64. GKRb e¨emvqx 80 UvKvi GKwU cY¨ wewµ K‡i 25% jvf K‡i| e¨q I weµqg~‡j¨i AbycvZ KZ? [BSC-
Combined-(So)- Exam – 2018 (Set-A)]
a. 3:4 b. 4:5 c. 5:6 d. 2:3 Ans:b
Solution:
80 UvKvq wewµ K‡i 25% jvf n‡j GLv‡b µ‡qi 100% + jv‡fi 25% I Av‡Q| ZvB †jLv hvq
80 80  100  kU©KvU: 25% jvf = 4 fv‡Mi 1 fvM jvf|
125% = 80, 1% = 100% = =64
125 125 A_©vr µqg~j¨ 4 n‡j weµqg~j¨ 4+1 = 5| AbycvZ:
4:5| wUªKm: weµqg~j¨ ev µqg~‡j¨i †Kvb cÖ‡qvRb
myZivs e¨vq ( µqg~j¨) : wewµg~j¨ = 64:80 = 4:5|
†bB| GLv‡b 80 Gi `iKvi †bB|

65. GKwU `ªe¨ 25% jv‡f weµq Ki‡j Dnvi µqg~j¨ I weµqg~‡j¨i AbycvZ KZ n‡e? (Dc‡Rjv †cv÷ gv÷vi:10)
K.5:4 L.4:5 M.5:6 N.5:7 DËi:L
[Help: µqg~j¨: weµqg~j¨= 100:125 = 4:5]
 14 jvf-ÿwZ
66. GKwU wRwbm 120UvKvq µq K‡i 144 UvKvq wewµ Ki‡j µqg~j¨ I jv‡fi AbycvZ KZ n‡e?(cÖvK- cÖv::wk:wb:-13)
[Help: cÖ_‡g jvf †ei Kiæb 144-120 = 24 GLb µq:jvf = 120:24 = 5:1] DËi: 5:1
67. µqg~j¨ : weµqg~j¨ = 5:6 n‡j, kZKiv jv‡fi nvi KZ? [RbcÖ: gš¿Yvj‡qi cÖkvmwbK Kg©KZ©v-2016] (ivKve: 2014)
K.25% L.20% M.30% N.35% DËi: L
[Help: 5UvKvq jvf nq 6-5= 1UvKv Zvn‡j 100 UvKvq jvf n‡e 20UvKv|]

c×wZ-07: `vg evov‡j ev Kgv‡j weµ‡qi nvi Kgv ev evov †evSv‡j

GB AsK¸‡jv kZKiv Aa¨v‡qi kZKivi n«vm-e„w×i wbq‡gi gZB| ZvB n«vm-e„w× AskwU †`‡L G¸‡jv Ki‡Z cv‡ib|
68. GKRb †`vKvb`vi Zvi †`vKv‡bi c‡Y¨i `vg 20% evwo‡q w`‡jb G‡Z Zvi †`vKv‡bi wewµ 15% K‡g †Mj| ‡gv‡Ui
Dci Zvi weµq kZKiv KZ evo‡jv ev Kg‡jv?
K.2% evo‡jv L. 2% Kg‡jv M.3% evo‡jv N.3% Kg‡jv DËi: K
 wUcm: G ai‡bi AsK kU©KvU Ki‡Z PvB‡j kZKiv Aa¨v‡qi n«vm-e„w×i m~ÎwU cÖ‡qvM Kib| Avi we¯ÍvwiZ wbq‡g Ki‡Z
PvB‡j wb‡gœi mgvavb wU †`Lyb|

g‡b ivL‡eb, †h †Kvb kZKiv ev jvf¶wZi As‡K cÖ‡kœ hw` % e¨wZZ †Kvb msL¨v †`qv bv _v‡K Ges DËiwUI kZKiv
nvi †ei Ki‡Z e‡j, ZLb AsKwU a‡i Kivi mgq 100 a‡i Ki‡j Lye `ªæZ mgvavb †ei Kiv m¤¢e n‡e|

 wjwLZ mgvavb:
awi, c‡Y¨i `vg = 100 UvKv Ges c‡Y¨i msL¨v 100 wU| Zvn‡j `vg evovi c~‡e© wewµ nq = 100100 = 10,000
UvKv|
Avevi, 20% `vg evovq bZzb `vg 120UvKv Ges 15% wewµ Kgvq bZzb wewµ 85wU| Zvn‡j `vg evovi ci wewµ n‡e
= 12085 =10200UvKv, GLb weµq †e‡o‡Q 10200-10000 = 200 UvKv|
200  100
weµq evovi nv‡ii m~Î cÖ‡qvM K‡i = 2%| A_ev HwKK wbq‡g wj‡L Gfv‡e,
10000
10000 UvKvq wewµ ev‡o = 200 UvKv
200
1 Ó ÕÕ ÕÕ = UvKv
10000
200  100
100 Ó ÕÕ ÕÕ = UvKv = 2UvKv ev 2% DËi: 2%
10000
 gy‡L gy‡L: 20% evov‡j 100 †_‡K nq 100+20 = 120, Avevi 15% Kgv‡bvi mgq 120 Gi 15% ev 18 K‡g|
Zvn‡j evovi mgq evo‡jv 20 wKš‘ c‡i Kg‡jv 18 Zvn‡j †gv‡Ui Dci evo‡jv 20-18=2% |
 wb‡R Kiæb
69. GKwU jvB‡Ui `vg 20% Kwg‡q †`qvq wewµi msL¨v 40% e„w× †cj| UvKvi wn‡m‡e wewµi Dci wKiæc cÖfve coj?
K.12%evo‡jv L.21%Kg‡jv M.13%evo‡jv N.31%Kg‡jv DËi: K
[Help: ey‡S ey‡S Gfv‡e 80 Gi 140% = 112, A_©vr 12 †e‡o‡Q]
70. ‡Kvb †gvevB‡ji `vg 30% e„w× Kivq †gvevB‡ji wewµ 30% K‡g †Mj| G‡Z †`vKvb`v‡ii wewµ kZKiv KZ evoj ev
Kg‡jv? [Help:30% evo‡j 100 ‡_‡K 130 Gici Kg‡jv 130Gi 30% = 39 ÿwZ 39-30 = 9%]
K.2%evo‡jv L.2%Kg‡jv M.6%evo‡jv N.9%Kg‡jv DËi: N
 15 jvf-ÿwZ
71. ‡Kvb †iwWI †`vKv‡bi g~j¨ ZvwjKvq cÖ‡Z¨KwU †iwWIi g~j¨ 30% evwo‡q †jLv nq Ges wjwLZ g~j¨ †_‡K 10% K‡g
weµq Kiv nq| G‡Z kZKiv KZ jvf nq|(msm` mwPevj‡q mn:mwPe cix¶v:-1996)
K.25% L.32% M.42% N.17% DËi: N

[Help: 30% †e‡o 130 nq, Ges c‡i GB 130 Gi 10% A_©vr 13 UvKv K‡g wewµ nq 130-13 = 117UvKvq, †gvU
jvf 17%]
 `yB av‡c jvf ev ÿwZ n‡j:
72. ‡Kvb GKwU wRwbm wbg©vZv 20% jv‡f Ges LyPiv we‡µZv 20% jv‡f weµq K‡i| hw` H wRwb‡mi wbg©vY LiP 100 UvKv
nq Z‡e Zvi LyPiv g~j¨ KZ UvKv? (cÖv:we:mn:wk:wb:-12) +[ PETROBANGLA – (UDA)-2017]
a. 146 b. 125 c. 144 d. 154 Ans: c
Solution:
20% jv‡f wbgv©Zvi weµqg~j¨ = (100+20) = 120 UvKv
20
 20% ÕÕ LyPiv we‡µZvi ÕÕ = ( 120+120  ) ÕÕ = 144 UvKv DËi :144 UvKv|
100
 ‡evSvi Rb¨ weKí wbq‡g:
g‡b ivL‡eb wbg©vZv 100 UvKvq wK‡b 20% jv‡f wewµ K‡i, 120 UvKv| wKš‘ cieZ©x‡Z, LyPiv we‡µZv †h 20%
jvf K‡i Zv 120 UvKvi 20%| hvi gvb n‡jv 24 UvKv| A_©vs `ywU % mgvb n‡jI Zv‡`i gvb mgvb bq| GK jvB‡b
DËi †ei Ki‡Z PvB‡j Gfv‡e wjLyb ,
120 120
100 Gi 120% Gi 120% = 100  = 144 UvKv Gfv‡e GK jvB‡b Kiv hvq|
100 100

73. GKwU eB‡qi Drcv`b LiP 70 UvKv| Drcv`bKvix 20% jv‡f eBwU LyPiv we‡µZvi wbKU wewµ K‡i| LyPiv we‡µZv
hw` 25% jv‡f eBwU wewµ Ki‡Z Pvq Zvn‡j Zvi weµqg~j¨ KZ UvKv n‡e? [Bangladesh Shipping Cor: (Upper
As)-2018]
(K) 84 (L) 101 (M) 104 (N) 105 DËi: N
mgvavb:
70 Gi 120% Gi 125% = 84 = 105 UvKv|
‡f‡½ †f‡½ fMœvsk AvKv‡i: 70 Gi 20% = 5 fv‡Mi 1 fvM = 14 n‡j weµq 70+14 = 84|
Avevi 84 Gi 25% = 4 fv‡Mi 1 fvM 21 myZivs me©‡kl weµqg~j¨ = 84+21 = 105 UvKv|

74. GKwU evB mvB‡K‡ji g~j¨ 10,000 UvKv| Dnv 10% evÆvq (Qv‡o) µq Kiv n‡jv| wZb gvm e¨env‡ii ci µqg~‡j¨i
Dci 15% evÆvq wewµ Ki‡j weµqg~j¨ KZ UvKv wQj? [cÖwZiÿv gš¿Yvj‡qi mn: cwi: - 2018]
(K) 8500 UvKv (L) 7650 UvKv (M) 7500 UvKv (N) 8000UvKv DËi: L
mgvavb:
10% evÆvq 10000 UvKvi c‡Y¨i µqg~j¨ = 10000 - 10000 Gi 10% = 10000-1000 = 9000
cybivq 15% evÆvq 9000 UvKvi c‡Y¨i weµqg~j¨ = 9000 - 9000 Gi 15% = 9000-1350 = 7650UvKv|

wb‡R Kiæb:
75. GK e¨w³ GKwU `ªe¨ 1200 UvKvq wK‡b 15% jv‡f weµq Kij, †µZv H `ªe¨ Z„Zxq GK e¨w³i Kv‡Q 5% ¶wZ‡Z
weµq Kij| †kl weµqg~j¨ KZ wQj?(24Zg wewmGm) [Help: 1200 Gi 115% Gi 95%]
K.2000 L.1500 M.1311 N.1400 DËi:M
 16 jvf-ÿwZ
 `yevi wewµ K‡i me©‡kl weµqg~j¨ †`qv _vK‡j ïiæi `vg †ei Kiv|
GB AsK¸‡jv A‡b‡Ki Kv‡QB KwVb g‡b n‡Z cv‡i. kZKivi kZKiv As‡ki cÖkœ¸‡jvi gZB|

76. GKwU cY¨ wewµ K‡i cvBKvix we‡µZv 20% Ges LyPiv we‡µZv 20% jvf K‡i| hw` `ªe¨wUi weµqg~j¨ 576 UvKv nq
Z‡e ïiæ‡Z Zvi µqg~j¨ KZ wQj? [AvBwmwe-G¨vwm‡÷›U ‡cÖvMÖvgvi - 2019]
K.750 L.600 M.400 N.480 DËi: M
 mgvavb: (GB wbq‡g cÖPzi cÖkœ wcÖwj: I wjwLZ cixÿvq Av‡m| wjwLZ As‡k we¯ÍvwiZ mgvavb Av‡Q )
awi, µqg~j¨ = x
100 100
Zvn‡j cÖkœg‡Z, x Gi 120% Gi 120% = 576 Zvn‡j x = 576  = 400 UvKv|
120 120
(hZ evi B jvf ÿwZ ‡nvK †k‡li `vg †_‡K ïiæi `vg †ei Kivi Rb¨ GB wbqgUv memgq g‡b ivLvi Rb¨ mnR|)

Z‡e `ªæZ DËi †ei Ki‡Z PvB‡j Gfv‡e fvev Av‡iv mnR: `yevi 20% K‡i jvf A_© GKmv‡_ 44% jv‡fi mgvb|
Zvn‡j 144% = 576 n‡j 100% = 400

77. Ratan sells a tape-recorder to Mizan at a loss of 10% and Mizan sells it to Shihab at a
loss of 20%. If Shihab pays Tk. 1440 for it, at what price did Ratan buy? (iZb, wgRv‡bi
wbKU GKwU †Uc‡iKW©vi 10% ÿwZ‡Z, wgRvb H †Uc‡iKW©viwU wknv‡ei wbUK 20% ÿwZ‡Z wewµ K‡i| hw` wknve
1440 UvKv cÖ`vb K‡i Zvn‡j iZb KZ UvKv w`‡q †Uc‡iKW©viwU µq K‡i wQj?) (Social Islami Bank Prob: off:
2011)
a. 2000tk b. 2050tk c. 2500tk d. 2005tk Ans:a

mgvavb:
GLv‡b me % ev‡` ïay GKwU msL¨v †`qv Av‡Q 1440 GUv wb‡qB fvev ïiæ Kiæb,‡k‡l 20% ÿwZ n‡q‡Q ZvB
80% = 1440 100% = 1800, Avevi 1800 UvKvq wewµi mgq I 10% ÿwZ n‡qwQj,
ZvB 1g µqg~j¨ wQj 90% = 1800 100% = 2000
GB ai‡bi cÖkœ A_©vr `yevi % wnm‡e K‡i †k‡li msL¨vwU †`qv _vK‡j ïiæi msL¨v ev `vg †ei Kivi Rb¨ GKB jvB‡b
DËi †ei Ki‡Z Gfv‡e wjLv hvq. awi, cÖ_g R‡bi ( iZ‡bi) µqg~j¨ = x
100 100
Zvn‡j cÖkœ g‡Z, x Gi 90% Gi 80% = 1440 ev x = 1440  = 2000
90 80
Super Shortcut: 10% ÿwZi ci 20% ÿwZ n‡j †gv‡Ui Dci 28% ÿwZ nq|
Zvn‡j ÿwZi ci cvIqv 100-28 = 72% = 1440 myZivs 100% = 2000

78. The producer(Drcv`b Kvix) sells a good to the wholesaler (cvBKvix we‡µZv) at a profit of 20%
and the wholesaler sells it to the retailer at a profit of 10%. What is the original price of
the good (in Tk) if the retailer buys it for Tk. 264? (Agrani Bank Ltd. Off:2010)
a. 200tk b. 250tk c. 240tk d. 244tk Ans:a
[Help: GKevi 20% jvf Kivi ci c‡ii evi 10% jvf Kiv A_© 100 †_‡K 120 Ges cieZx©‡Z 120 Gi 10% = 12
A_v©r †kl `vg 120+12 = 132% ZvB, 132% = 264, n‡j ïiæi `vg 100%= 200] ]
 17 jvf-ÿwZ
79. A sells a bicycle to B at a profit of 20%. B sells it to C at a profit of 25%. If C pays
Tk.225 for it, the cost price of the bicycle for A is: (A, GKwU mvB‡Kj 20% jv‡f B Gi Kv‡Q wewµ
Ki‡jv| Avevi B 25% jv‡f mvB‡KjwU C Gi Kv‡Q wewµ Ki‡jv| hw` C 225 UvKvq mvB‡KjwU µq K‡i Zvn‡j A
mvB‡KjwU KZ UvKvq µq K‡iwQj?)
a.Tk.110 b.Tk.120 c.Tk.125 d.Tk.150 Ans:d
100 100
Shortcut: 125% of 120% of x = 225, So, x = 225   = 150 ]
125 120
 weµqg~j¨ mgvb Ges jvf I ¶wZi nviI mgvb mgvb n‡j:
A_©vr GKB `v‡g `ywU `ªe¨ wewµ Kivq GKwU‡Z jvf Av‡iKwU‡Z ÿwZi kZKiv nvi mgvb n‡j †gv‡Ui Dci me mgq
ÿwZ B nq| †hgb:
80. 1500 UvKv K‡i `ywU QvMj wewµ Kivq GKwU‡Z 20% jvf Ab¨wU‡Z 20% ¶wZ nj| †gv‡Ui Dci kZKiv KZ jvf ev
¶wZ n‡jv?
K.4%¶wZ L.5%%¶wZ M.6% jvf N.4%jvf DËi:K
 wUcm:
g‡b ivL‡eb GiKg GKB `v‡g `ywU cY¨ weµq Kivq GKB nv‡i jvf ev ¶wZ n‡j, †gv‡Ui Dci memgq ¶wZ nq| KZUzKz
¶wZ nq Zv †ei Kivi Rb¨ wb‡Pi m~ÎwU cÖ‡qvM Kiæb: Learn from joke
2
 mgvb mgvb jvf ev ÿwZi nvi  100% eo bvwK 1% eo?
¶wZi nvi =   % GK K‡j‡Ri 2 Rb cixÿv_©xi mevB cvk A_©vr 100%B
 10  cvk| wKš‘ Ab¨ GK K‡j‡Ri 1000 R‡bi 1% cvk Zvn‡j
2
 20  10 Rb cvk| GLv‡b †KvbwU eo? (wbf©i K‡i †Kvb msL¨vi %
GLb m~Îvbyhvqx AsKwU Kwi,   % =22% =4% ¶wZ (wb‡P memgq my‡Îi 10)
Zvi Dci Zv †Pv‡Li †`Lvq fzj Kiv hv‡e bv|)
 10 
‡Zgwb fv‡e 20% = 20% mgvb bvwK Amgvb? fveyb|

 ‡Kb ÿwZ nq? Zvi hyw³:

aiæb: 480UvKv K‡i `ywU kvU© wewµ Kivq GKwU‡Z 20% jvf Av‡iKwU‡Z 20% ÿwZ n‡j †gv‡Ui Dci jvf bvwK ÿwZ n‡e?
GLv‡b 480 UvKv wKš‘ µqg~j¨ bq eis weµqg~j¨| ZvB ejv hv‡e bv 480 Gi 20% | GLb †h kvU©wU 480UvKvq
wewµ Kivq 20% jvf n‡q‡Q †mB kvU©wU Aek¨B 480 UvKvi †_‡K Kg `v‡g ‡Kbv n‡q‡Q Zvn‡j jv‡fi GB 20% n‡”Q
†mB 480 Gi †_‡K Kg UvKvi 20%| wKš‘ Ab¨ kvU©wU 480UvKv wewµ Kivq 20% ÿwZ n‡j Zv 480 Gi †_‡K †ewk
UvKvq †Kbv n‡q‡Q Ges ÿwZi GB 20% n‡jv 480 Gi †_‡K eo †mB ARvbv †ewk UvKvi 20% Zvn‡j †evSv hv‡”Q
jv‡fi mgq Kg UvKvi 20% wKš‘ ÿwZi mgq †ewk UvKvi 20% ÿwZ nIqvq GKmv‡_ wn‡me Ki‡j ÿwZ B n‡e|

 fzj n‡Z cv‡i †hLv‡b: 480 Gi 20% = 96 UvKv jvf Ges 480 Gi 20% = 96 UvKv ÿwZ| jvf Avi ÿwZ †h‡nZz
mgvb Zvn‡j jvf ev ÿwZ wKQzB n‡e bv| GiKg mnR fv‡e hviv fve‡eb ZvivB Kbwd‡W›Uwj fzj DËi w`‡q Avm‡eb| GB
Aa¨v‡qi ïiæ †_‡KB evi evi ejv n‡jv weµqg~‡j¨i Dci % Gi wn‡me nq bv| GLv‡b 480 UvKv †Zv weµqg~j¨| Zvn‡j
‡mB weµqg~‡j¨i Dci 20% a‡i wn‡me Ki‡j fzj n‡e| wKš‘ Ack‡b Avcbvi †mB fzj DËiwUI †`qv _vKvq g‡b n‡e
Avcwb mwVK| wKš‘ Avcwb †Kv_vq fzj Ki‡Qb wb‡Pi cÖkœ¸‡jv †`L‡jB eyS‡Z cvi‡eb|

 wb‡R Kiæb:
81. GKRb e¨emvqx `ywU †Uwjwfk‡bi cÖ‡Z¨KwU 3700 UvKv K‡i weµq Kij| GKwU‡Z ‡m 10% jvf Ges AciwU‡Z 10%
¶wZ n‡j e¨emvqxi kZKiv jvf ev ¶wZi cwigvY KZ? [ Help:m~Î cÖ‡qvM K‡i 5†m‡K‡Û K‡i †djyb]
K.1% ¶wZ L.1% jvf M.2%¶wZ N.4% jvf DËi K
 18 jvf-ÿwZ
82. GKRb e¨emvqx GKB `v‡g `yBwU Kw¤úDUvi wewµ Kij| GKwUi Dci †m 15% jvf Ki‡jv, wKš‘ AciwU‡Z Zvi 15%
¶wZ n‡jv| Zvi kZKiv KZ jvf ev ¶wZ n‡jv? (31 Zg wewmGm)
K.2.25% L.3.25% M.4.25% N.5.25% DËi:K

83. cÖwZwU 3600 UvKv K‡i `ywU †Uwej weµq Kiv nj| GKwU 20% jv‡f Ges Ab¨wU 20% ÿwZ‡Z weµq Kiv nj|
me©‡gvU KZ jvf ev ÿwZ n‡q‡Q? [BADC-(Store Keeper)-2017]
a. 200UvKv jvf b. 300UvKv jvf c. 600UvKv ÿwZ d. 300UvKv ÿwZ Ans: d
wjwLZ mgvavb:
 jv‡fi †ÿ‡Î , Avevi, ÿwZi ‡ÿ‡Î,
3600 UvKvi ‡Pqv‡ii µqg~j¨ n‡e 20% ÿwZ‡Z 100 UvKvi ‡Pqv‡ii weµqg~j¨ =80 UvKv
20% jv‡f 100 UvKvi †Pqv‡ii `vg = 120 UvKv| GLb weµqg~j¨ 80UvKv n‡j µqg~j¨ = 100UvKv
GLb 120 UvKv weµqg~j¨ n‡j µqg~j¨ = 100 UvKv |
100
100  ÕÕ 1 ÕÕ ÕÕ ÕÕ =
Avevi 1 ÕÕ ÕÕ ÕÕ ÕÕ = 80
120 100  3600
100  3600  ÕÕ 3600 ÕÕ ÕÕ ÕÕ =
Avevi 3600 ÕÕ ÕÕ ÕÕ ÕÕ = 80
80 = 4500 UvKv|
= 3000 UvKv|
GLb †gvU µqg~j¨ = 3000+4500 = 7500 Ges †gvU weµqg~j¨ = 3600+3600 = 7200 myZivs †gvU ÿwZ 7500-
7200 = 300UvKv| A_ev jv‡fi mgq 600 jvf wKš‘ ÿwZi mgq 900 ZvB †gv‡U ÿwZ 900-600=300UvKv

 Learning points: GgwmwKD cixÿvi Rb¨ Dc‡ii AsKwU `ªæZ mgvavb Kiv hvq Gfv‡e,
GiKg GKB `v‡g `ywU cY¨ weµq Kivq GKB nv‡i jvf ev ¶wZ n‡j, †gv‡Ui Dci memgq ¶wZ nq| KZUzKz ¶wZ
nq Zv †ei Kivi Rb¨ wb‡Pi m~ÎwU cÖ‡qvM Kiæb:
2
 mgvb mgvb jvf ev ÿwZi nvi 
¶wZi nvi =  %
 10 
2
 20 
20% K‡i jvf- -ÿwZ n‡j †gv‡Ui Dci ÿwZ =   % = 4% (Dc‡ii m~Î cÖ‡qvM K‡i)
 10 
GLb 3600 UvKv K‡i 2wU 7200 UvKvq wewµ Kivq 4% ÿwZ n‡j †gvU ÿwZ n‡e 4% Gi mgvb|
7200 7200  4
96% = 7200 1% = 4% =  300 UvKv [ †h‡nZz †gvU ÿwZ 4%]
96 96
84. `ywU cY¨ x Ges y cÖwZwU 30,000 UvKv K‡i wewµ Kivq GKwU‡Z 20% jvf Ges Ab¨wU‡Z 20% ÿwZ n‡jv| Dfq
cY¨ wewµ K‡i †gv‡Ui Dci KZ UvKv jvf ev ÿwZ n‡q‡Q?
[Help: Dc‡ii wbq‡gB Kiæb: jv‡fi ‡ÿ‡Î 120% Ges ÿwZi †ÿ‡Î 80% a‡i †kl ch©šÍ wn‡me Kiæb| Avi kU©Kv‡U
Kivi Rb¨ 96% = (230000) a‡i ïay 4% Gi gvb †ei Kiæb| ] DËi: 2500 UvKv ÿwZ|
[GLv‡b 30000 Gi 20% ev 30000 Gi 4% a‡i fyjfv‡e †KD mgvavb Ki‡Z †M‡j Avevi DËi wgj‡e bv wkDi]
 19 jvf-ÿwZ
 Avevi wfbœ wfbœ % G jvf ev ÿwZ n‡jI wbqg GKB,
85. GKRb `vjvj `ywU cyi‡bv Mvwo cÖ‡Z¨KwU 39100 UvKvq weµq K‡ib| cÖ_gwU‡Z Zvi 15% jvf nq wKš‘ wØZxqwU‡Z
7.5% ÿwZ nq| †gv‡Ui Ici Zvi KZ UvKv jvf nq? (cÖv:we:cÖ:wk:wb:-12)
K.1144 L.1155 M.1960 N.1929.73 DËi:N
[Help:cÖ_‡g 115%=39100 a‡i Ges †k‡l 92.5% = 39100 a‡i µqg~j¨ `ywU 100% †ei K‡i jvf ‡ei Kiæb]

 `ywU wfbœ cY¨ †_‡K jvf ev ÿwZ:

86. mv‡jn Zvi GKwU MwYZ eB 360 UvKvq I evsjv eB 96 UvKvq wewµ Kij| †m evsjv eB‡q 20% jvf Kij wKš‘ MwYZ
eB‡q 10% †jvKmvb Kij Zvi jvf/ÿwZi cwigvY KZ? [PÆMÖvg e›`‡ii wb‡qvM-2017]
K.19 UvKv jvf L.24 UvKv ÿwZ
M.320 UvKv jvf N.60 UvKv ÿwZ DËi: M
mgvavb: (GLv‡b †QvU †QvU `ywU cÖkœ GKmv‡_ mshy³ K‡i †`qv n‡q‡Q|)
Dc‡ii AsK¸‡jvB GLv‡b GKUz wfbœfv‡e|
360 100
MwYZ eB‡qi †ÿ‡Î 10% ÿwZ‡Z weµqg~j¨ = 360 UvKv| ZvB 90% = 360  100% = = 400
90
96  100
evsjv eB‡qi †ÿ‡Î 20% jv‡f weµqg~j¨ = 96 UvKv| ZvB 120% = 96 100% = = 80 UvKv
120
Zvn‡j †gvU µqg~j¨ = 400+80 = 480 Ges †gvU weµqg~j¨ = 360+96 = 456 UvKv|
‡gvU ÿwZi cwigvb: = 480-456 = 24 UvKv|

 civgk©: Dc‡ii cÖkœ¸‡jv‡Z hw` weµqg~j¨ ¸‡jv †`qv bv ‡_‡K µqg~j¨ ¸‡jv †`qv _vK‡Zv Zvn‡j
µqg~‡j¨i mv‡_ % Gi gvb hy³ K‡i Lye mn‡RB wn‡me Kiv ‡hZ| wKš‘ cixÿvq ïay mnR ¸‡jvB Avm‡e Gfv‡e
bv †f‡e cixÿvq ‡h¸‡jv Av‡m †m¸‡jv wKfv‡e mn‡R Kiv hvq Zv †kLvUv †eUvi bq wK?

c×wZ-8: Kwgkb ev Qvo w`‡q wewµ

 Kwgkb ev Qvo †`qvi ciI jvf _vKv †evSv‡j (Profit after discount)
GB AsK¸‡jv‡Z `yÕcv‡k `yÕevi wn‡me Ki‡Z nq weavq A‡b‡Ki Kv‡Q GKUz KwVb jv‡M| ZvB GLv‡b A‡bK¸‡jv cÖkœ
Av‡jvPbv Kiv n‡jv Ges GKB cÖ‡kœi GKvwaK mgvavb w`‡q welqUv‡K mn‡R †evSv‡bv n‡jv|
 g‡b ivL‡eb:
 G ai‡Yi cÖ‡kœ 3wU g~j¨ wb‡q wn‡me Ki‡Z nq| wjwLZ g~j¨-Qvo w`‡q weµqg~j¨-cY¨wUi µqg~j¨|
 Qvo †`qv nq wjwLZ g~‡j¨i Dci ZvB Qv‡oi †ÿ‡Î wjwLZ g~j¨B 100%|
 wKš‘ jvf ev ÿwZ nq µqg~‡j¨i Dci| ZvB weµqg~‡j¨i Dci wn‡me Kiv hv‡e bv|
 hw` cÖ‡kœ UvKvi cwigvY †`qv _v‡K Zvn‡j †mB UvKv w`‡q wn‡me ïiæ Ki‡Z n‡e|
 UvKvi cwigvY †`qv bv _vK‡j µqg~j¨ ev wjwLZg~j¨‡K 100% a‡i `yfv‡e wn‡me Kiv hvq |
GB AsK¸‡jv‡Z `yÕcv‡k `yÕevi wn‡me Ki‡Z nq weavq A‡b‡Ki Kv‡Q GKUz KwVb jv‡M| ZvB GLv‡b A‡bK¸‡jv cÖkœ
Av‡jvPbv Kiv n‡jv Ges GKB cÖ‡kœi GKvwaK mgvavb w`‡q welqUv‡K mn‡R †evSv‡bv n‡jv|
G¸‡jv wewmGm+e¨vsK+AvBweG KZ…K †bqv †h †Kvb cixÿvi Rb¨ A‡bK †ewk ¸iæZ¡c~Y©|

87. GKRb Kvco e¨emvqx Zvi ZvwjKvi g~‡j¨i Dci 25% wWmKvD›U w`‡q GKwU kvU© weµq Kivi ci Zvi µqg~‡j¨i
Dci 20% jvf Ki‡jv| H kv‡U©i µqg~j¨ 200 UvKv n‡j Zvi ZvwjKv g~j¨ KZ UvKv? [PÆMÖvg e›`‡ii wb‡qvM-2017]
K.240 L.250 M.280 N.300 DZZ
 20 jvf-ÿwZ
mgvavb:
GLv‡b µqg~j¨ †h‡nZz 200 UvKv †`qv Av‡Q ZvB µqg~j¨ w`‡q wn‡me ïiæ| ( G‡ÿ‡Î jv‡fi wn‡me Av‡Mi Ki‡Z n‡e
KviY µqg~‡j¨i mv‡_ jvf ev ÿwZi m¤úK© Avi wjwLZ/ZvwjK g~‡j¨i mv‡_ Qvo †`qvi m¤úK© RwoZ)
200 UvKvi kvU© 20% jv‡f weµqg~j¨ = 200+(200 Gi 20%) = 200+40 = 240 UvKv|
GLb, 25% Qvo w`‡q †h `vg n‡q‡Q Zvi g~j¨ = 240 UvKv ( Qvo †`qvi ci GUvB weµqg~j¨)
240 240  100
myZivs †jLv hvq: 75% = 240 UvKv, 1% = myZivs 100% = = 320 UvKv|
75 75
A_©vr Qvo ‡`qvi ci †hUv 75% Qvo †`qvi Av‡M Zv wQj 100% hvi bvg ZvwjKv g~j¨| myZivs DËi: 320 UvKv|
88. GKRb we‡µZv GKwU eB Gi weµq g~‡j¨i Dci 5% Qvo w`‡q µqg~‡j¨i Dci 25% jvf Ki‡jv| hw` H eB Gi µq
g~j¨ 380 UvKv n‡q _v‡K Z‡e H eB Gi weµq g~j¨ KZ †jLv wQj? [CGDF Auditor Exam-2017]
a. 400 b. 450 c. 500 d. †KvbwUB bq Ans: c
Solution:
25% jv‡f 380 UvKvi c‡Y¨i weµqg~j¨ = 380+ (380 Gi 25%) = 380+95 = 475 UvKv|
Avevi 5% Qvo w`‡j 100 UvKvi c‡Y¨i weµqg~j¨ n‡e 95 ev 95%|
475 475  100
Zvn‡j 95% = 475,  1% = , myZivs 100% = = 500 UvKv|
95 95
GiKg cÖkœ¸‡jv mgvavb Kivi mgq g‡b ivL‡eb †h, % ev‡` †h msL¨vwU †`qv _vK‡e Zv‡K a‡iB wn‡me ïiæ Ki‡Z n‡e|
89. GK e¨w³ †Kv‡bv `ª‡e¨i avh©g~‡j¨i 8% Kwgkb w`‡qI 15% jvf K‡i, †h `ª‡e¨i µqg~j¨ 280 UvKv, Zvi avh©g~j¨ KZ?
(weGmwU AvB cix¶K (imvqb) wb‡qvM- 2010)
K.115 L.215 M.200 N.350 DËi: N
 mgvavb:
115
µqg~j¨ 280 UvKv, Zvn‡j 15% jv‡f weµqg~j¨ n‡e 280 Gi 115% = 280 = 322UvKv|
100
GLb GB 322 UvKv n‡jv weµqg~j¨| wKš‘ DËi †ei Ki‡Z ejv n‡q‡Q avh©g~j¨ KZ UvKv|
j¶¨ Kib, avh©g~‡j¨i Dci 8% Kwgkb †`qvq 322 UvKv `vg n‡q‡Q, Zvn‡j avh©g~j¨wU Av‡iv †ewk wQj|
322
92% Gi gvb n‡”Q = 322 UvKv ZvB 1% = UvKv| myZivs 100% = 322  100 UvKv| = 350UvKv|
92 92

 Bs‡iRx‡Z Avm‡jI GKB wbqg:

90. A trader, while selling a pen, was asking for such a price that will enable him to offer a
10% discount and still make a profit of 20% of on cost, if the cost of the pen was Tk, 30,
what was his asking price?
a.50 b.55 c.60 d.40 Ans:d
evsjv mvigg©: 10% Qvo w`‡qI 20% jvf nj, µqg~j¨ 30UvKv n‡j wjwLZ g~j¨ ev Qvo †`qvi Av‡Mi g~j¨ KZ?
 mgvavb:
G‡ÿ‡Î µqg~j¨ 30 UvKv ‡_‡K AsK Kiv ïi Kiæb Gfv‡e| 30 UvKvq 20% jvf n‡j weµq g~j¨ 30 Gi 120% ev
36 UvKv| Avevi 10 Qvov †`qvi ci 36 UvKv `vg n‡j 36 n‡”Q 90% Gi gvb Ges Qvo †`qvi Av‡Mi `vg wQj 100%
36 36 100
ZvB 90% = 36 1% =  100% = =40 UvKv| DËi: wjwLZ g~j¨ 40 UvKv|
90 90
(Avevi cÖ‡kœ B wjwLZ g~j¨ 40 UvKv †`qv _vK‡j Ges µqg~j¨ †ei Ki‡Z ejv n‡j wb‡Pi wbq‡g 30 UvKv †ei nZ)
 21 jvf-ÿwZ
 wecixZ w`K †_‡K wjwLZ g~j¨ †`qv _vK‡j:
91. A trader, while selling a book, was asking for a price that will enable him to offer a 25%
discount and still make a profit of 20% on cost. If the asking price for the book was tk
80, what was the cost of the book? (Uttara Bank (Pro, Off:) 2009)
a.50 b.55 c.60 d.70 Ans:a
AsKwUi evsjv mvigg©: 80 UvKvi wjwLZ g~‡j¨i eB‡q 25% Qvo w`‡qI 20% jvf n‡j µqg~j¨ KZ?
 mgvavb:
GLv‡b ‡h 80UvKv wjwLZ g~j¨ †`qv Av‡Q ZvB Av‡M Qvo w`‡Z n‡e Zvici jv‡fi wn‡me|
25% Qvo w`‡j 80 UvKvi eB‡qi `vg 80 Gi 75% = (75% A_© n‡jv 4 fv‡Mi 3fvM) = 60
GLb, 60 UvKvq wewµ K‡i 20% jvf n‡j 120% = 60 (% Gi A‡a©K Zvi gvb) ZvB 100% = 50 UvKv|
myZivs cY¨wUi µqgyj¨ 50UvKv DËi: 50UvKv|
civgk©: e¨vs‡Ki cixÿvq GB AsK¸‡jv hLb Bs‡iRx‡Z Avm‡e ZLb co‡Z ‡M‡j A‡bK eo cÖkœ Avi fvlv †evSv KwVb
g‡b n‡e| ZvB wbqgwU fv‡jvfv‡e g‡b ivL‡j `ªæZ AsK eyS‡Z I mgvavb Ki‡Z cvi‡eb|
 hLb ‡Kvb g~j¨ †`qv _vK‡e bv ZLb myweav Abyhvqx 100 UvKv a‡i wn‡me Ki‡Z n‡e| †hgb:
92. GKRb LyPiv we‡µZv Zvi c‡Y¨i wjwLZ g~‡j¨i Dci 10% Kwgkb †`qvq Zvi 12.5% jvf nq| wjwLZ g~‡j¨i Dci
20% Kwgkb w`‡j Zvi kZKiv KZ jvf ev ÿwZ n‡e ? [wZZvm M¨vm wdì-mn: Awd:-2018]
A. 10% ÿwZ B. 12% ÿwZ C. 12% jvf D. jvf/ÿwZ wKQzB n‡e bv Ans: D
mgvavb: (wjwLZ gyj¨‡K 100 a‡i mvgvavb)
awi, wjwLZg~j¨ = 100 UvKv
10% Kwgkb w`‡q 1g weµqg~j¨ = 100-10 =90UvKv|
Avevi 12.5% jv‡f weµqg~‡j¨i nvi =112.5%
cÖkœg‡Z, 112.5% = 90 (Gi g‡a¨ µ‡qi 100% + jv‡fi 12.5% Av‡Q)
90 90 100
 1% = 100% = = 80 myZivs µqg~j¨ 100% = 80UvKv|
112.5 112.5
GLb 100UvKvi c‡Y¨ 20% Qvo w`‡j weµqg~j¨ I n‡e 80 UvKv| A_©vr 20% Qvo w`‡j jvf ev ÿwZ wKQzB n‡e bv|
93. Avey mvC` ZvwjKv g~‡j¨i Dci 25% Kwgk‡b GKwU `ªe¨ wK‡b | †m `ªe¨wU 660 UvKvq weµq Kivq Zvi 10% jvf
nq| `ªe¨wUi ZvwjKvg~j¨ KZ UvKv wQj?
K.225 L.325 M.425 N.800 DËi:N
[Help: 110% = 660 ZvB 100% = 600, GLb GB 600 n‡jv 75% Gi gvb(KviY 25% Qvo w`‡q 600 †Z wewµ
n‡q‡Q, Zvn‡j 100% = ?
weKí mgvavb: (µqg~j¨‡K 100 a‡i mgvavb|)
awi µqg~j¨ 100 UvKv| ( †h‡nZz cÖ‡kœ 2wU % Av‡Q ZvB `y cvk †_‡KB aiv hvq)
myZivs 12.5% jv‡f weµqg~j¨ = 100+12.5 = 112.5 UvKv|
GLb, 10% Qvo w`‡q weµgy‡j¨i % = 100-10 = 90%
Zvn‡j †jLv hvq 90% = 112.5  civgk©: †h cvk †_‡KB hv‡K a‡iB wn‡me Kiæb bv
112.5 †Kb ‡Kvb % Gi bvg wK? Ges Kvi mv‡_ †Kvb %
1% =
90 jvMv‡j wK n‡e GB welq¸‡jv gv_vq ivL‡Z n‡e| Zvn‡j
112.5  100 K‡qK ‡m‡K‡Û mgvavb Kiv m¤¢e n‡e|
100% = = 125 UvKv|
90
A_©vr 10% Qvo †`qvi Av‡M wjwLZ gyj¨ wQj 125 UvKv|
GLb 125 UvKvi cY¨ 20% Qvo w`‡q bZzb weµqg~j¨ n‡e 125-125 Gi 20% = 125-25 = 100 UvKv|
Zvn‡j †`Lv hv‡”Q µqg~j¨ I weµqg~j¨ G‡ÿ‡Î mgvb n‡q hv‡”Q myZivs jvf ev ÿwZ wKQzœB n‡e bv| DËi: D
 22 jvf-ÿwZ
94. GKRb we‡µZv GKwU cY¨ 30% g~j¨ Qvo w`‡q weµq Kivq Zvi 16% †jvKmvb n‡jv| cY¨wU 10% g~j¨ Qv‡o wewµ
Ki‡j Zvi KZ ÿwZ ev jvf n‡Zv? [CGDF Auditor Exam-2017]
a. 5% jvf b. 8% jvf c. 5% ÿwZ d. †KvbwUB bq Ans: b

mgvavb: [wjwLZ g~j¨‡K 100 UvKv a‡i wn‡me:]

awi, wjwLZ g~j¨ = 100 UvKv|
Zvn‡j, wjwLZ g~‡j¨i Dci 30% Qvo w`‡q weµqg~j¨ = 100-30 = 70 UvKv|
70UvKvq wewµ Kivq 16% ÿwZ,
70 70  100 250
A_©: 100-16 = 84% = 70 UvKv, 1% = 100% = =
84 84 3
Avevi, 10% Qv‡o weµqg~j¨ = 100-10 = 90 UvKv|
250 270  250 20
Zvn‡j bZzb jvf = 90- = = UvKv|
3 3 3
20
 100
20  100 3 20  100 3
kZKiv jv‡fi nvi = 3   =  = 8% [fMœvsk Avmvq GUv RwUj n‡jv]
250 3 250 3 250
3
mgvavb: [µqg~j¨‡K 100 UvKv a‡i, GUvB mnR KviY GLv‡b †h weµqg~j¨ Avm‡e Zv †_‡K mimwi jv‡fi nvi †ei n‡e]
16% ÿwZ‡Z 100 UvKvi c‡Y¨i weµqg~j¨ = 100-16 = 84|
Avevi 30% Qvo †`qvi ci weµqg~j¨ = 70%
84 84  100
weµqg~j¨ 70%= 84 ev, 1% = 100% =  120 myZivs wjwLZ gyj¨ =120
70 70
120 UvKvi Dci 10% Qvo w`‡j bZzb weµqg~j¨ n‡e 120-(120 Gi 10%) = 120-12 = 108 UvKv|
Zvn‡j jvf n‡e 108-100 = 8%| DËi:8%
95. GK e¨w³ µqgy‡j¨i Dci 50% †ewk wn‡me K‡i weµqg~j¨ wba©viY K‡i| †m wba©vwiZ weµqg~‡j¨i Dci 10% Kwgkb
w`‡q wRwbm weµq K‡i| Zvi †gv‡Ui Dci kZKiv KZ jvf nq? (cÖv:mn:wk:wb:-12)
K.22UvKv L.35UvKv M.45UvKv N.52UvKv DËi:L
 mgvavb: (n«vm-e„w×i m~Î cÖ‡qvM K‡i mgvavb Kiv hvq A_ev ey‡S ey‡S Gfv‡e)
‡gvU UvKv †`qv ‡bB, ZvB 100 UvKvi c‡Y¨i wba©vwiZ `vg 150 UvKv| Avevi 150 UvKvi c‡Y¨ 10% Qvo †`qvq
†gvU Qvo 15 UvKv| myZivs weµqg~j¨ = 150-15 = 135 UvKv| jvf = 35UvKv

96. GKwU Nwo weµ‡q GKRb †`vKvb`vi 5% Qvo †`q| hw` 7% Qvo †`q, Z‡e †m 15 UvKv Kg jvf K‡i| NwowUi
ZvwjKv g~j¨ KZ? [Help: 2% Qvo (Kg) = 15UvKv (Kg),  1% Gi gvb 7.5 Ges 100% = 750]
K.222UvKv L.535UvKv M.745UvKv N.750UvKv DËi:N
97. What is the maximum percentage discount that a merchant can offer on her Market
price so that she ends up selling at no profit or loss ,if she had initially marked her
goods up by 50%? (GKRb e¨emvqx cÖ_‡g Zvi c‡Y¨i `vg 50% †ewk wj‡L ivLvi ci †m Zvi c‡Y¨i `vg evRvi
g~j¨ †_‡K m‡e©v”P KZ % Qvo w`‡j Zvi †Kvb jvf ev ¶wZ n‡e bv?)
a.22.22% b.33.33% c.44.44% d.55.55% Ans:b
[Help: 150UvKvq Qvo w`‡Z n‡e 50 %? 3 fv‡Mi 1 fvM=33.33%]
================================================================
 23 jvf-ÿwZ

c×wZ-9: msL¨v RvZxq cÖ‡kœi jvf-ÿwZ

GgwmwKD I wjwLZ Dfq cix¶v‡ZB GB ai‡bi msL¨v hy³ AsK¸‡jv LyeB ¸iæZ¡c~Y©| ZvB ¸iæZ¡ mnKv‡i we¯ÍvwiZ Av‡jvPbv
Kiv n‡jv, mgq †ewk jvM‡jI ey‡S ey‡S coyb Avi mgvavb Kiæb, GKevi eyS‡j Lye `ªæZ Ki‡Z cvi‡eb|

(9.K) jvf-ÿwZi wn‡me

 g‡b ivLyb:
 msL¨vevPK cÖkœ¸‡jv‡Z d‡ji msL¨vi Dci jvf-ÿwZ wn‡me nq bv eis UvKvi Dci nq|
 µq msL¨v Ges weµq msL¨v mgvb bv K‡i jvf-ÿwZ wn‡me Kiv hv‡e bv|
 Kg wK‡b †ewk w`‡Z n‡j ÿwZ Ges ‡ewk wK‡b Kg w`‡Z n‡j jvf nq|
 wjwLZ AvKv‡i mgvavb Ki‡Z †h cÖkœ¸‡jv‡Z A‡bK †ewk mgq jv‡M †m¸‡jv kU©Kv‡U© Ki‡Z n‡e| wKš‘ cÖ_‡g
wbqg¸‡jv eyS‡Z n‡e| KviY wjwLZ cixÿvq kU©KvU© Pj‡e bv||
98. GK nvwj wWg, 28 UvKvq µq K‡i 2wU wWg 15 UvKvq wewµ Ki‡j kZKiv KZ jvf ev ÿwZ n‡e?
K.7.14%jvf L.7.20% ÿwZ M.7.25% ÿwZ N.8% jvf DËi: K
 mgvavb:
GLv‡b Aek¨B µq msL¨v A_ev weµq msL¨v mgvb K‡i Zvici jvf-ÿwZ wn‡me Ki‡Z n‡e| †hgb:
2wUi weµqg~j¨ 15 UvKv n‡j 4wUi weµqg~j¨ = 30 UvKv| Zvn‡j 28 UvKvi wW‡g jvf n‡e 30-28 = 2UvKv| A_ev
†h‡nZz 4wUi µqg~j¨ = 28UvKv, Zvn‡j 2wUi µqg~j¨ 14UvKv| GLb GB 14 UvKvi wWg wewµ n‡q‡Q 15UvKvq| A_v©r
jvf 15-14 = 1UvKv| GLb jv‡fi nvi †ei Kiæb| Avevi 1wUi µqg~j¨ 7 UvKv Ges weµqg~j¨ 7.5UvKv ‡ei K‡i wn‡me
Ki‡jI kZKiv jvf-ÿwZ mgvb n‡e|
‡hfv‡eB Kiæb, mgvb msL¨K Avbvi ci jvf-ÿwZi nviI mgvb n‡e|
GLv‡b K‡qKwU bgybv cÖkœ †_‡K ¸iæZ&¦c~Y© c‡q›U¸‡jv wk‡L ivLyb:
1) 3wUi µqg~j¨ Ges 2wUi weµqg~j¨ mgvb n‡j jv‡fi nvi KZ? (WvK Awa`߇ii Dc‡Rjv †cvógvóvi -2016) (26Zg
wewmGm+ 35Zg wewmGm - gvbwmK `ÿZv)
K.25% L.20% M.30% N.50% DËi: N
awi, 3wUi µqg~j¨ = 3UvKv Zvn‡j 2wUi weµqg~j¨ I n‡e 3UvKv ( 3wUi µqg~j¨ = 2wUi weµqg~j¨
Zvn‡j †h `ywU 3UvKvq wewµ n‡q‡Q Zvi µqg~j¨ 2 UvKv ( KviY 3wUi µq 3UvKv|
GLb jvf = 3-2 = 1 UvKv|
KZ UvKv‡Z 1UvKv jvf?
Shortcut
e¨eavb  100
jvf ev ÿwZi nvi = %
Aek¨B µqg~j¨ 2UvKv‡Z jvf 1UvKv Zvn‡j jv‡fi nvi = 50%n‡e| weµq msL¨v
GLv‡b †_‡K †kLv †Mj?
msL¨vi cÖkœ¸‡jv‡Z †hUv weµqmsL¨v ‡mUvB µqg~j¨ GUv Lye ¸iæZ¡ w`‡q g‡b ivLyb|
 wKfv‡e weµq msL¨v wUB µqg~j¨ n‡q hvq?
2) UvKvq 5wU wK‡b UvKvq 4wU wewµ Kij KZ UvKv jvf n‡e?
aiæb: 5wUi µqg~j¨ 5UvKv = 4wUi weµqg~j¨ I 5 UvKvB (cÖ‡kœ ejv n‡q‡Q)
1wU †Kbv n‡qwQj 55 = 1UvKvq
Zvn‡j †h 4wU 5UvKvq wewµ Kiv n‡jv †mB 4wU µq Kiv n‡qwQj 41 = 4UvKvq|
A_v©r 4UvKvq 4wU wK‡b †mB 4wU 5UvKvq wewµ Kivq 1 UvKv jvf n‡j 4UvKvq jvf 1UvKv ev 4fv‡Mi 1fvM jvf
kZKiv jv‡fi nvi n‡e 1004 =25%| G‡ÿ‡Î mgvb mgvb UvKvi cwigvY †`qv _vK‡jB GKB wbq‡g n‡e|
 24 jvf-ÿwZ
99. 6 wU Kgjvi µqg~j¨ 5 wU Kgjvi weµqg~‡j¨i mgvb n‡j kZKiv jvf KZ? (cÖv:we:cÖ:wk:wb:-06)
K.25% L.32% M.20% N.17% DËi:M
[Help: myÎ cÖ‡qvM bv K‡iB 5 wU‡Z 1 wU jvf n‡j kZKiv jvf 1005 = 20%]
100. 100 UvKvq 10wU wWg wK‡b 100 UvKvq 8wU wWg weµq Ki‡j kZKiv jvf KZ n‡e? (37-Zg wewmGm wcÖwj)
(K) 16% (L) 20% (M) 25% (N)
28% DËi:M
 mgvavb:
(GB cÖkœwUi wZb ai‡Yi mgvavb †`qv n‡jv| me¸‡jv fv‡jvfv‡e eyS‡j G ai‡Yi cÖ‡kœ mgm¨v _vK‡e bv|)
1st Style: (µq msL¨v mgvb K‡i) (UvKvi cwigvb fMœvsk bv Avm‡j GwU me‡_‡K mnR wbqg)
10Uvi µqg~j¨ = 100 UvKv (10wU wKb‡Z †gvU LiP)
Avevi 8 wUi weµqg~j¨ = 100UvKv|
Zvn‡j 1 wUi weµq g~j¨ = 100  8 = 12.5UvKv|
myZivs 10 wUi weµqg~j¨ = 12.510 = 120UvKv| (10wU µq = 10wU weµq evbv‡bv n‡jv)
Zvn‡j jvf = 125 - 100 = 25 ev 25% (mivmwi GUvB DËi KviY GLv‡b µqg~j¨ 100 UvKv)

2nd Style: ( weµq msL¨v mgvb K‡i)

8Uvi weµq g~j¨ = 100UvKv
Avevi 10 wUi µqg~j¨ = 100UvKv
1 ÕÕ ÕÕ= 10010 = 10UvKv|
myZivs 8wUi µqg~j¨ = 108 = 80 UvKv| (8wU weµq = 8wUi µq mgvb evbv‡bv n‡jv)
GLb jvf n‡jv = 100-80 = 20UvKv| (GLv‡b 20% jvf ejv hv‡e bv KviY Gevi µqg~j¨ 100 bq eis 80)
20  100
jv‡fi nvi = = 25%
80
3rd Style: (µq I weµq msL¨v †_‡K 1wU K‡i wb‡q mgvb Kiv) (GB wbqgwU wjwLZ cixÿvq AwaK e¨eüZ)
10Uvi µqg~j¨ = 100 UvKv ( 10wU wKb‡Z †gvU LiP)
1 ÕÕ ÕÕ = 10010 = 10 UvKv|

Avevi 8wUi weµqg~j¨ = 100UvKv|

1 ÕÕ ÕÕ = 1008 = 12.5 UvKv|
2.5  100
Zvn‡j 1wU‡Z jvf = 12.5-10 = 2.5UvKv| jv‡fi nvi = = 25%
10
(g‡b ivL‡eb, msL¨v RvZxq cÖkœ¸‡jv‡Z µqmsL¨v Ges weµqmsL¨v mgvb mgvb Kivi ci wn‡me Ki‡Z nq)

 Magic Solution: Dc‡ii †Kvb wKQzB wjL‡Z n‡e bv: hw` Gfv‡e fv‡eb, UvKvi cwigvY `y †ÿ‡ÎB mgvb ZvB 10wU
wK‡b 8wU K‡i wewµ Ki‡j 8wU‡Z 2wU jvf ev 4 fv‡Mi 1 fvM jvf| Zvn‡j jv‡fi kZKiv nvi n‡e 25%|

GLv‡b 1UvKvq 10wU wK‡b 1 UvKvq 8wU A_ev, 50UvKvq 10wU wK‡b 50UvKvq 8wU ej‡jI GKB DËi n‡e|
 25 jvf-ÿwZ
Magic Table for Profit
UvKvq 5wU wK‡b UvKvq 4wU wewµ Ki‡j 4wU‡Z 1wU jvf nq|
wb‡Pi †Uwej `ywU †`L‡j eyS‡eb GB cÖkœ¸‡jv gyjZ wb‡¤œv³ msL¨v¸‡jvi Dci B evi n‡q _v‡K|
(jv‡fi †ÿ‡Î µqg~j¨ 1UvKv ‡nvK ev 1†KvwU wb‡Pi msL¨v¸‡jv wgj‡j 25% Avi 20% B n‡e)
cÖ_g †Uwej wØZxq †Uwej
µqmsL¨v weµq msL¨v jv‡fi nvi µqmsL¨v weµq msL¨v jv‡fi nvi
5 4 25% 6 5 20%
10 8 25% 12 10 20%
15 12 25% 18 15 20%
20 16 25% 24 20 20%
25 20 25% 30 25 20%
Gfv‡e 5:4 ev 6:5 nv‡i hZ msL¨v evo‡e jv‡fi nvi 25% I 20% B n‡e|
G¸‡jv †_‡KB A‡bKfv‡e cÖkœ evbv‡bv hvq: †hgb: UvKvq 20wU wK‡b UvKvq KZwU wewµ Ki‡j 25% jvf n‡e? Avevi
UvKvq 25wU wewµ Kivq 20% jvf n‡j UvKvq KZwU µq Kiv n‡qwQj?
101. 100 UvKvq 25wU Avg µq K‡i 100 UvKvq 20wU Avg weµq Ki‡j kZKiv KZ jvf n‡e? [MYc~Z© Awa`߇ii(Dc-mn:
cÖ‡KŠkjx) wb‡qvM -2018]
K. 25% L. 15% M. 10% N. 22% DËi : K
wjwLZ mgvavb:
25 wU Av‡gi µqg~j¨ = 100 UvKv Shortcut
5 †m‡K‡Û : 20Uv‡Z jvf 5Uv Zvn‡j jv‡fi nvi 25%|
100
1 Ó Ó Ó = Ó = 4 UvKv Dc‡ii †UwejwU †`Lyb|
25
Avevi, 20 wU Av‡gi µqg~j¨ = 100 UvKv
100
1 Ó Ó Ó = Ó = 5 UvKv
20
4 UvKvq jvf K‡ib = (5-4) = 1 UvKv
1
1 Ó Ó Ó = UvKv
4
1  100
100 Ó Ó Ó = = 25%
4
102. UvKvq 4 wU K‡i wjPz wK‡b 5 wU K‡i weµq Ki‡j kZKiv KZ ÿwZ n‡e? (cÖv:we:cÖ:wk:wb:-11)
K.25% L.20% M.30% N.35% DËi:L
wjwLZ mgvavb:
cÖ_‡gB 5wUi µqg~j¨ †ei Ki‡Z n‡e| ‡Kbbv 5wU weµq Kiv n‡q‡Q ZvB Zv KZ UvKvq †Kbv n‡qwQj Zv Rvbv
cÖ‡qvRb|
4 wUi µqg~j¨ = 1 UvKv 100 100
kU©Kv‡U % = µqmsL¨v I weµqmsL¨vi cv_©K¨ = % = 20%
1 weµq msL¨v 5
1wUi ÕÕ =
4
5 wUi weµqg~j¨ = 1UvKv
1
5 wUi ÕÕ = UvKv
5
 26 jvf-ÿwZ
1 1 54 1
myZivs ÿwZ = - =  [‡Kvb fMœvskwU eo Ges †KvbwU †QvU Zv fMœvsk Aa¨v‡q Av‡jvPbv Kiv n‡q‡Q]
4 5 20 20
1 1
 100
ÿwZi kZKiv nvi, 4 20 = 54 = 20% [ wb‡P µqg~j¨ Dc‡i ÿwZi mv‡_ 100 ¸Y|]
5 1
4 4
Magic Table for loss
UvKvq 4Uv wK‡b UvKvq 5wU wewµ Ki‡j 5wU‡Z 1wU ÿwZ nq|
cÖ_g †Uwej wØZxq †Uwej
µqmsL¨v weµq msL¨v ÿwZi nvi µqmsL¨v weµq msL¨v ÿwZi nvi
4 5 20% 3 4 25%
8 10 20% 6 8 25%
12 15 20% 9 12 25%
16 20 20% 12 16 25%
20 25 20% 15 20 25%

e¨eavb  100
Shortcut: ‡Uwej¸‡jv GKmv‡_ g‡b ivLyb GB m~Î w`‡q: jvf ev ÿwZi nvi = %
weµq msL¨v

 wb‡R Kiæb
103. GKRb †`vKvb`vi 5 wU †jey †h `v‡g wK‡b, 4wU †jey †mB `v‡g wewµ K‡i| Zvi kZKiv KZ jvf n‡e? (_vbv
wk:Awdmvi-05) + [PÆMÖvg e›`‡ii wb‡qvM-2017] [Help: GLv‡b weµqmsL¨v 4wU‡Z 1wU jvf]
K.25% L.20% M.30% N.35% DËi:K
104. 8 wU c¨v‡›Ui weµqg~j¨ 10 wU c¨v‡›Ui µqg~‡j¨i mgvb n‡j kZKiv jvf KZ?(cÖv:we:cÖ:wk:wb:-12) [Help: 8 G 2]
K.25% L.20% M.30% N.35% DËi: K
105.25 †KwR Pvj †h `‡i †Kbv hvq, 20 †KwR Pvj †m `‡i wewµ Ki‡j kZKiv KZ jvf nq? (cÖv:we:mn:wk:wb:-13)
K.20% L.25% M.30% N.35% DËi: L
[Help: 20 G jvf 5 = 25%]
106. GK e¨w³ Pvj weµq K‡i †`Lj †h, 25 †KwR Pv‡ji weµqg~j¨ 20 †KwR Pv‡ji µqg~‡j¨i mgvb| Zvi kZKiv KZ
ÿwZ nj? (cÖv:we:mn:wk:wb:-12) [Help: 25 G ÿwZ 5 = 20%]
K.25% L.20% M.30% N.35% DËi: L
107. UvKvq 10 wU K‡i †jey µq K‡i 4 wU `‡i weµq Ki‡j kZKiv KZ jvf n‡e? (cÖv:we:cÖ:wk:wb:-06) DËi: 150%
[Help: 4 Uvq jvf 6wU, A_v©r †`o¸Y †ewk Zvn‡j kZKiv nvi n‡e 150%]
108. The selling price of 15 items equals the cost of 20 items. What is the percentage profit
earned by the seller? (BB Ass: Director-:-12 )
a.22.22% b.33.3% c.44.44% d.55.55% Ans:b
[Help: 15 ‡Z 5 = 33.3%]
109. If the cost price of 20 articles is equal to the selling price of 25 articles, what is the %
profit or loss made by merchant? (Islami bank BD Ltd.officer(women) 2012)
K.25% jvf L.20%jvf M.20%ÿwZ N.35% DËi:M
[Help: me mgq jv‡fi gyL¯’ wPšÍv Ki‡j wKš‘ fzj n‡Z cv‡i| ‡hgb: GLv‡b Kg wK‡b †ewk †`qvq 25wU‡Z 5wU ÿwZ]
 27 jvf-ÿwZ
110. 30 wgUvi Kvco †h g~‡j¨ µq K‡i ‡mB g~‡j¨ 20wgUvi Kvco weµq Ki‡j kZKiv KZ jvf ev ÿwZ n‡e?
K.25% L.20% M.30% N.50% DËi:N
[Help: 20 G jvf 10 = 50%]
111. The cost price of 20 pens is the selling price of x number of pens. If the profit is 25%,
what is the value of x? (20wU Kj‡gi µqg~j¨ x msL¨K Kj‡gi weµq g~‡j¨i mgvb| hw` jv‡f 25% nq,
Zvn‡j x Gi gvb KZ?) (IBA-MBA Ad.Test Dec-2011)
a.15 b.16 c.20 d.25 e. none of these Ans:b
 Solution:
Let the C.P of 20 pens is 100 †Uwe‡ji wj÷ †_‡K: 25% jv‡f 5:4 †K 4 w`‡q ¸Y Ki‡j 20:16
So S.P with 25% profit is 125 †_‡K µqmssL¨v 20wU n‡j weµqmsL¨v = 16wU n‡Z n‡e| ¸iæZ¡ w`b|
Now S.P of 20 pens is = 125tk
125  Shortcut
So, S.P of 1 pen is = tk 25% A_© 4 fv‡Mi 1 fvM jvf| A_v©r 20 Uv‡ZB 4+1=5
20 fv‡Mi gvb Av‡Q| ‡Kbvi ci Kg wewµ Ki‡jB †Kej jvf
125x 25x n‡e| 205 fvM = 4 Ges 4 fvM 44 = 16 Uv wewµ Ki‡Z
 S.P. of x pen is = or tk
20 4 n‡e| hv‡Z 16 Uv‡Z 4Uv jvf ev 25% jvf nq|
ATQ,
25x
= 100 ( Since S.P of x = C.P of 20 is 100Tk )
4
Or 25x = 400
x= 16 Ans: 16
112. Apples are bought at the rate of 8 per 100 Taka and sold at the rate of 5 per 100 Taka.
What is the gain or loss in this process? (8wU Av‡cj 100 UvKvq wK‡b 5wU Av‡cj 100 UvKq wewµ
Ki‡j kZKiv jvf/ÿwZ KZ?) (Janata Bank Off:- 2009) [Help: 5Uv‡Z 3Uv jvf n‡j 60%]
a.82.5% b.75% c.72% d.60% Ans:d

113. 5 UvKvq 8 wU AvgjwK µq K‡i 5 UvKvq 6 wU `‡i weµq Ki‡j kZKiv KZ jvf ev ÿwZ n‡e ? [KwgDwbwU †nj&_ †Kqvi
†cÖvfvBWvi -2018(wj ] + [cjøx mÂq e¨vsK- (K¨vk)-2018] +[7g †kÖYx-(Aby:2.2)]
1 1 1
K. 35 % jvf L. 33 % jvf M. 30% jvf N. 33 % jvf DËi: L
2 3 2
 wUcm: [100UvKvq 10wU wK‡b 100UvKv 8wU wewµi AsKwUi gZB A_ev Gi Av‡Mi AsKwUI wKš‘ GKB| †hLv‡b UvKvi
cwigvY mgvb Av‡Q | 1UvKv = 1UvKv, 100UvKv = 100UvKv, 5UvKv = 5UvKv me GKB wbq‡g n‡e| Gfv‡e wbqg wgwj‡q
AsK Ki‡j Kg K‡ó †ewk wKQy †kLv hvq]
mgvavb:
GLv‡b `y †ÿ‡ÎB µqg~j¨ 5UvKv nIqvq UvKvi K_v ev` w`‡q ïay msL¨v a‡iB wn‡me Kiv hvq
1
jvf = 8-6 = 2wU| 6wU †Z jvf 2wU n‡j jv‡fi nvi n‡e 3 fv‡Mi 1 fvM ev 33 % |
3
Avevi j¤^v ÷vB‡j wPšÍv Ki‡Z PvB‡jGfv‡e Ki‡Z cv‡ib,
5 5
8wUi µqg~j¨ = 5UvKv 1wUi µqg~j¨ = UvKv| GKBfv‡e 1wUi weµqg~j¨ = UvKv
8 6
Gici we‡qvM K‡i jvf Ges †mLvb †_‡K kZKiv jvf ‡ei Kiv hv‡e wKš‘ Zv‡Z mgq †ewk jvM‡e |
(wjwLZ As‡k Gfv‡e mgvavb †`qv cÖkœ Av‡Q, wKš‘ me AsK wjwLZ fv‡e Ki‡Z hvIqv hv‡e bv)
 28 jvf-ÿwZ
 wb‡R Kiæb:
114. 10 UvKvq 12 wU `‡i †Kvb wRwbm µq K‡i 10 UvKvq 8 wU `‡i weµq Ki‡j kZKiv KZ jvf ev ÿwZ n‡e? (Aóg †kªYx
2.3) [Help : 8 Uv‡Z 4 Uv jvf A‡a©K = 50%]
K.25% L.20% M.30% N.50% DËi:N
115. 100 UvKvq 15 wU Kgjv µq K‡i, 100 UvKvq 12 wU Kgjv weµq Ki‡j, kZKiv KZ jvf ev ÿwZ n‡e? (cÖv:we:cÖ:wk:wb:-
13) [Help: 12wU‡Z jvf 3wU, kZKiv jv‡fi nvi 25% (KviY 4 fv‡Mi 1 fvM jvf)] DËi: 25%
116. iwng cÖwZ WRb Kjv 21 UvKv `‡i 15 WRb Ges 14 UvKv `‡i 20 WRb Lwi` K‡i | cÖwZ WRb Kjv Kx `v‡g weµq
Ki‡j M‡o Zvi WRb cÖwZ 5 UvKv jvf n‡e? (Aóg †kªYx 2.3) DËi: 22UvKv|
[Help: ‡gvU LiP (2115)+(1420) = 595 cÖwZ WR‡b LiP 59535 = 17UvKv|
5UvKv jv‡f weµqg~j¨ 17+5 = 22UvKv|]
 K‡qKwUi mgvb jvf ev ÿwZ n‡j:
117. GKRb dj we‡µZv 100wU Kjv weµq K‡i 20wU Kjvi weµqg~‡j¨i mgvb jvf Ki‡j kZKiv jv‡fi cwigvb KZ?
K.25% L.20% M.30% N.50% DËi:K
 mgvavb:
awi, cÖwZwUi weµqg~j¨ 1UvKv a‡i 100wUi weµqg~j¨ = 100 UvKv|
Zvn‡j 20wUi wewµqg~j¨ = 20UvKv|
myZivs jvf = 20UvKv| [‡h‡nZz me¸‡jv wewµ K‡i 20wUi weµqg~‡j¨i mgvb jvf nq ]
Zvn‡j 100wUi µqg~j¨ = 100-20 = 80UvKv| (weµqg~j¨ †_‡K jvf ev` w`‡j µqg~j¨ †ei n‡e|)
20  100
myZivs 80UvKvq jvf = 20UvKv 100UvKvq jvf n‡e = 25%|
80
118. Selling 120 shirts , a seller make profit equals to selling price of 90 shirts . What is the
profit percentage of this transaction?
a.250% b.200% c.300% d.500% Ans:c
 mgvavb:
120wU kv‡U©i weµqg~j¨ 120 UvKv myZivs 90 Uvi weµqg~j¨ 90 UvKv| GLb †gvU weµqg~j¨ 120 UvKvi g‡a¨ jv‡fi
UvKv mshy³ Av‡Q 90 UvKv| ZvB 120 UvKv †_‡K jv‡fi 90 UvKv ev` w`‡j hv _vK‡e ZvB µqg~j¨ |
myZivs 120 wU kvU© Gi †gvU µq g~j¨ = 120-90 = 30 UvKv|
GLb jvf n‡q‡Q 90 UvKv myZivs jv‡fi nvi = 30 Gi wZb¸b A_©vr 300%

(9. L) jvf ev ÿwZi ci weµqg~j¨ †ei Kiv

119. GKWRb Avg 60 UvKvq µq K‡i nvwj KZ UvKvq weµq Ki‡j 10% jvf n‡e? (cÖv:we:cÖ:wk:wb:-12) DËi: 22
 mgvavb:
GB ai‡Yi AsK¸‡jv 3 fv‡e Kiv hvq| me¸‡jvB mnR ZvB me¸‡jv wbqg B wk‡L ivLyb Zvn‡j KL‡bv ‡Kvb wbq‡g
fMœvsk Avm‡j Zv ev` w`‡q †h wbq‡g fMœvsk Avm‡e bv ‡mB wbqgUv‡KB cÖ‡qvM Ki‡Z cvi‡eb|
1g c×wZ: (60 UvKvi Dci mivmwi % Gi jvf †hvM K‡i)
60UvKvq µq = 12wU| Zvn‡j 60UvKvi c‡Y¨ 10% jvf Ki‡j wewµ = 60+(60 Gi 10%) = 66UvKv|
12wUi `vg 66 UvKv n‡j 1wUi `vg 5.5 Ges 4wUi `vg = 5.54 = 22UvKv|
2q c×wZ: (Av‡M 1wUi µqg~j¨ †ei K‡i jv‡fi 10% †hvM K‡i)
12wUi µqg~j¨ 60UvKv n‡j 1wUi µqg~j¨ = 5UvKv|
GLb 10% jv‡f 1wUi weµqg~j¨ = 5+(5Gi 10%) = 5.5 UvKv|
Zvn‡j 4wUi weµqg~j¨ = 5.54 = 22UvKv|
 29 jvf-ÿwZ
3q c×wZ: (hZUv wewµ Ki‡Z e‡j‡Q ZZUvi µqg~j¨ Av‡M †ei K‡i Zvi ci % Gi wn‡me ‡hvM Kiv)
12Uvi µqg~j¨ = 60UvKv
1Uvi ÕÕ = 5 UvKv
4Uvi ÕÕ = 54 = 20UvKv| (4Uv wewµ Ki‡Z n‡e ZvB 4Uvi µq Av‡M †bqv n‡jv)
GLb GB 20UvKv †Kbv 4wU Avg 10% jv‡f wewµ Ki‡j weµqg~j¨ = 20 + (20Gi 10%) = 20+2 = 22UvKv
120. GK Kzwo Kgjv 50 UvKvq µq K‡i GKWRb Kgjv 36 UvKvq weµq Kiv n‡jv| kZKiv KZ jvf n‡e? (cÖv:we:cÖ:wk:wb:-
12)
K.25% L.20% M.30% N.35% DËi: L
 mgvavb:
[ïiæi K_vUv g‡b Av‡Q? me mgq msL¨v mgvb K‡i wn‡me Ki‡Z n‡e|]
µq1wU = weµq 1wU a‡i wn‡me µq 20wU = weµq 20wU a‡i µq 12wU = weµq 12wU|
20wUi µqg~j¨ = 50 n‡j 20wUi µqg~j¨ = 50UvKv GUv mnR †ewk:
1wUi µqg~j¨ = 2.5 UvKv 12wUi weµq = 36 UvKv n‡j 1wUi weµq 12wU 36 UvKvi wewµ Ki‡Z n‡e|
12wUi weµqg~j¨ = 36 UvKv n‡j = 3UvKv Ges 20wUi weµq = 60 UvKv| ZvB 20wUi `vg 50 †_‡K 1wUi `vg
1wUi weµqg~j¨ = 3UvKv 2.5 Ges 12wUi `vg 30UvKv
50UvKvq jvf 60-50 = 10UvKv|
100UvKvq jvf =20UvKv = 20% 12wUi weµqg~j¨ †h‡nZz 36UvKv
jvf 3-2.5 = 0.5UvKv Zvn‡j jvf 36-30 = 6UvKv
2.5 UvKvq jvf 0.5UvKv n‡j [20Uv wewµi wn‡me Ki‡jI 12Uvi DËiI |30UvKvq jvf 6 UvKv n‡j kZKiv
kZKiv jvf n‡e 20% GKB Avm‡e| 20%] jvf n‡e 20%
Dc‡ii wbqg¸‡jv‡Z me¸‡jvB mnR| me¸‡jv †`Lv‡bvi KviY n‡jv Avcwb †fZi †_‡K welqUv Abyfe K‡ib| Dëvcvëv
†h ‡Kvb cÖkœ Avm‡jI mn‡R a‡i †dj‡Z cvi‡eb| wb‡Pi cÖkœ¸‡jv †`Lyb|
121. GK WRb Kjv 24 UvKvq µq K‡i KzwowU KZ UvKvq weµq Ki‡j 25% jvf n‡e? (cÖv:we:cÖ:wk:wb:-09)
K.25UvKv L.30UvKv M.40UvKv N.50UvKv DËi:N
 mgvavb:-
12wU Kjvi g~j¨ 24 UvKv
24  20
20wU Kjvi g~j¨ UvKv = 40 UvKv
12
125  40
25% jv‡f, 40 UvvKi Kjvi weµqg~j¨ 40 Gi 125% = = 50 UvKv
100
122. Sakib buys 10 apples for Tk. 100. At what price should he sell a dozen apples if he
wishes to make a profit of 25%? (mvwKe 100 UvKvq 10wU Av‡cj µq K‡i| hw` †m 25% jvf Ki‡Z Pvq
Zvn‡j GKWRb Av‡cj KZUvKvq wewµ Ki‡Z n‡e?) [IBBL officer -11 ]
a. 12.50 b. 125 c. 250 d. 150 Ans:d
Solution:
C.P of 1 apple is 10010 = 10tk
125
S.P of 1 apple with 25% profit is 125% of 10 = 10 = 12.5tk
100
So, S.P of 12 apples is 12.5tk12 = 150tk
Av‡iv mn‡R Kivi Rb¨ ‡hUv wewµ Ki‡Z n‡e †mUvi µqg~j¨ KZ?
10wUi µq = 100UvKv Zvn‡j 1wUi = 10 UvKv Ges 12wUi µq = 120 UvKv |
GLb 120 UvKvq 25% jvf Ki‡j weµqg~j¨ = 120+120 Gi 25% = 120+30 = 150UvKv|
 30 jvf-ÿwZ
123. 40UvKvq 10wU Kjv wK‡b 25%jv‡f wewµ Ki‡j 1wU Kjvi `vg KZ n‡e? [Help:1wUi µq 4 Gi 125%=?]
K.5 L.10 M.8 N.7 DËi: K
124. 50 wU Kjv 220 UvKvq weµq Kivq 10% jvf nj| 100 wU Kjvi µqg~j¨ KZ?(‡i:†emi:cÖv:wk:wb:cix:-11) D:400
 mgvavb:
weµqg~j¨ 110% = 220 n‡j µqg~j¨ 100% = 200 GLb 50wU 200 UvKvq wKb‡j 100wU = 400UvKv
Avevi 100wUi µqg~j¨ †h‡nZz †ei Ki‡Z e‡j‡Q Zvn‡j 50wUi weµqg~j¨ = 220 UvKv
Zvn‡j 100wUi weµqg~j¨ n‡e 220 Gi wظY = 440 UvKv| GLb, 110% = 440 n‡j µqg~j¨ 100% = 400|
125. 36 UvKv WRb `‡i Kjv µq K‡i 20% jv‡f weµq Kiv n‡j 1 Kywo Kjvi weµqg~j¨ KZ n‡e? (cÖv:we:cÖ:wk:wb:-11)
K.34UvKv L.32UvKv M.40UvKv N.72UvKv DËi: N
 mgvavb:
12wUi µqg~j¨ 36 UvKv n‡j 1wUi µq: 3UvKv, Ges 20wUi µqg~j¨ 203=60 UvKv| (20wU wewµ Ki‡Z n‡e ZvB)
GLb 20% jv‡f 20wUi weµqg~j¨ n‡e 60 Gi 120% = 72UvKv|
(gy‡L gy‡L 20% A_© 5fv‡Mi 1fvM,60UvKvq 12Uv.jvf myZivs weµqg~j¨ = 60+12 = 72)
126. GKRb †`vKvb`vi cÖwZ nvwj wWg 25UvKv `‡i µq K‡i cÖwZ 2 nvwj 56UvKv `‡i wewµ Ki‡j Zvi kZKiv KZ jvf
n‡e? (cÖvK- cÖv:we:mn:wk:wb:-13) DËi: 12%
[Help: ‡gvU 1 nvwj a‡i A_ev 2 nvwj a‡i wn‡me Kiæb| `y nvwj‡Z LiP 25+25 = 50 Ges wewµ 56 jvf 6 ,
100 †Z jvf 12%]
(9. M) µq msL¨v ev weµq msL¨v †ei Kiv
 wUcm: g‡b ivL‡eb: µq ev weµq msL¨v †ei Ki‡Z ejv n‡j me©cÖ_‡g µqg~‡j¨i UvKvi mv‡_ jvf ev ÿwZi nvi †hvM K‡i
w`‡q H cYwUi weµqg~j¨ †ei Ki‡Z n‡e| Zvici hZwUi weµqg~j¨B PvIqv †nvK `ªæZ †ei Kiv hv‡e|
127. UvKvq 5 wU `‡i †jey µq K‡i UvKvq KqUv `‡i †jey weµq Ki‡j 25% jvf n‡e? ( cÖv:we:mn:wk:wb:-13)
K.4wU L.10wU M.12wU N.14wU DËi:K
mgvavb:
25% jv‡f 1 UvKvi ‡jeyi weµqg~j¨ n‡e 1 Gi 125% = 1.25 UvKv (GUv 5wUi weµqg~j¨ hvi µqg~j¨ wQj 1 UvKv)|
Gfv‡e weµqg~j¨ †ei Kivi ci HwKK wbq‡g ‡ei Ki‡Z n‡e | Zvi Av‡M jÿ¨ Kiæb cÖ‡kœ Avcbvi Kv‡Q wK Rvb‡Z
Pv‡”Q | GLv‡b Rvb‡Z Pv‡”Q †h UvKvq KqwU wewµ Ki‡Z n‡e?
1.25 UvKvq wewµ Ki‡Z n‡e = 5wU Shortcut:
5 me© c _
Ö ‡g 25% jv‡fi wewµi †UwejwU †`Lyb|
1 ÕÕ ÕÕ ÕÕ ÕÕ = = 4 wU DËi; 4wU|
1.25
128. A vendor bought toffees at 6 for a Taka .How many for a Taka must he sell to gain
20%? (GKRb we‡µZv UvKvq 6wU Uªwd µq K‡i| 20% jvf Ki‡Z PvB‡j UvKvq KqwU Uªwd weµq Ki‡Z n‡e?)
a.3 b.4 c.5 d.6 Ans:c
Solution:
20% jv‡f 1UvKvi Uªwdi weµqg~j¨ = 1.2 UvKv (% Gi wn‡mewU UvKvi mv‡_ ïiæ‡Z hy³ K‡i ‡`qvi wn‡mewUB Avmj)
GLb,
1.2UvKvq wewµ Ki‡Z n‡e = 6wU
6 6
1UvKvq wewµ Ki‡Z n‡e = = 5wU|[ey‡S †M‡j mivmwi: = 5, Av‡iv mn‡Ri Rb¨ ïiæi †Uwej¸‡jv †`Lyb ]
1.2 1.2
Be careful: kZKiv ev % me mgq UvKvi mv‡_ wn‡me n‡e| Zvn‡j UvKvq 5wU wewµ Ki‡j 20% jvf n‡j
†jLv hv‡e bv 5 Gi 120% eis wjL‡Z n‡e 1UvKvi 120%| d‡ji msL¨vi mv‡_ % wn‡me Ki‡j fzj n‡e|
 31 jvf-ÿwZ
129.If apples are bought at the rate of 30 for a rupee .How many apples must be sold for a
rupee so as to gain 20%? (Islami Bank BD.ltd. ass. Officer gre-3 2012) [Help:301.2 = 25]
a.25 b.32 c.42 d.35 Ans: a

130. UvKvq 5wU gv‡e©j weµq Kivq 12% ÿwZ nq| 10% jvf Ki‡Z n‡j UvKvq KqwU weµq Ki‡Z n‡e? [cÖvB: mn: wk: wb:
cixÿv-2014 (Aby:2018)] +[38Zg wewmGm wcÖwj:]
(K) 4wU (L) 3wU (M) 2wU (N) †KvbwU bq DËi: K
mgvavb:
12% ÿwZ‡Z weµqg~j¨ 100%-12% = 88%
Avevi 10% jv‡f weµqg~j¨ = 100%+10% = 110%| [UvKvi mv‡_ me mgq Av‡M % Gi me wn‡me †kl Ki‡Z n‡e]
GLb 88% = 1UvKv ( †h‡nZz jvf-ÿwZi wn‡me UvKvi mv‡_ nq)
1 110 5
 1% =  110% = = UvKv|
88 88 4
5
A_©vr †h gv‡e©j¸‡jv 1UvKvq wewµ K‡i 12% ÿwZ n‡q‡Q Zv UvKvq wewµ Ki‡j 10% jvf n‡e|
4
5
Zvn‡j, UvKvq wewµ Ki‡Z n‡e = 5wU|
4
4
myZivs 1 ÕÕ ÕÕ ÕÕ ÕÕ = 5 = 4 wU|
5
131. UvKvq 12wU †jey wewµ Kivq 4% ¶wZ nq| 44% jvf Ki‡Z n‡j UvKvq KZwU †jey wewµ Ki‡Z n‡e? (evsjv‡`k M¨vm
wdì †Kv¤úvwbi mn:e¨e¯’v: c‡` cix¶v - 2011)
K.8wU L.10wU M.12wU N.14wU DËi: K
1 144
mgvavb: 4% ÿwZ‡Z 96% = 1UvKv 1% = UvKv 144% = UvKv = 1.5UvKv
96 96
(A_©vr 44% jvf Ki‡Z n‡j 1 UvKvi cY¨ 1.5 UvKvq wewµ Ki‡Z n‡e|) Avevi GLv‡b weµq msL¨v †ei Ki‡Z e‡j‡Q,
ZvB wjL‡Z n‡e,
1.5 UvKvq weµq Ki‡Z n‡e = 12wU ( †h‡nZz wK‡b‡Q 12 wU ZvB wewµI 12wU)
12
1 UvKvq wewµ Ki‡Z n‡e = wU = 8wU DËi: 8wU|
1.5
132. 5 UvKvq 12wU gv‡e©j wewµ Ki‡j GK e¨w³i 4% ÿwZ nq| 28% jvf Ki‡Z n‡j IB e¨w³‡K 10 UvKvq KqwU gv‡e©j
wewµ Ki‡Z n‡e?
(K) 18wU (L) 28 wU (M) 20wU (N) 17 wU DËi: K
 wjwLZ mgvavb: :
g‡b Kwi, gv‡e©‡ji µqg~j¨ = 100 UvKv
4% ÿwZ‡Z gv‡e©‡ji weµqg~j¨ = (100-4) = 96 UvKv Shortcut:
5 UvKvq 12 wU gv‡e©j cvIqv hvq 5  128 20
96  12 96% = 5 n‡j 128% = = UvKv|
96 Ó 96 3
5 20 12  3  10
96  12 †Z wewµ= 12wU10 UvKvq = =18
 100 Ó wU gv‡e©j µq Kiv n‡q‡Q| 3 20
5
 32 jvf-ÿwZ
96  12
GLb 28% jvf Ki‡Z n‡j 128 UvKvq wU gv‡e©j weµq Ki‡Z n‡e|
5
96  12
 128 UvKvq gv‡e©j wewµ nq wU
5
96  12
10 Ó Ó Ó Ó  10 = 18 wU
5  128
 28% jvf Ki‡Z n‡j 10 UvKvq 18 wU gv‡e©j wewµ Ki‡Z n‡e|
133. UvKvq 1 WRb Kjv weµq Kivq 20% ¶wZ nq| 60% jvf Ki‡Z n‡j UvKvq KZwU Kjv wewµ Ki‡Z n‡e?
( Lv`¨ Awa`߇ii Lv`¨ cwi`k©K c‡` wb‡qvM cix¶v: 2011)
K.8wU L.10wU M.12wU N.6wU DËi: N
mgvavb:
1 1  160
80% = 1UvKv 1% = UvKv 160% = = 2 UvKv [memgq UvKvi mv‡_ % Gi KvR Av‡M]
80 80
myZivs 2 UvKvq wewµ Ki‡Z n‡e = 1 WRb ev 12wU |  civgk©: UvKvi wn‡me ev` w`‡q hw` Ab¨ wKQz
1 UvKvq wewµ Ki‡Z n‡e 122 = 6wU| Av‡M wn‡me K‡ib Zvn‡j G‡jv‡gjv †j‡M hv‡e|

134. 5 UvKvq 2wU K‡i Kgjv wK‡b 35 UvKvq KqwU Kgjv weµq Ki‡j 40% jvf n‡e? (wcGm wm Gi mn: cwiPvjK cix¶v-
01) + [evsjv‡`k U¨vwid Kwgkb-(M‡elYv Kg©KZ©v)-2018]
K.8wU L.10wU M.12wU N.14wU DËi: L
mgvavb:
40% jv‡f 5 UvKvi Kgjvi weµqg~j¨ = 5 Gi 140% = 7UvKv|
GLb 7UvKvq wewµ Ki‡Z n‡e = 2wU|
2  35
 35UvKvq wewµ Ki‡Z n‡e = =10wU [ (7Gi 5¸Y) wewµ Ki‡Z n‡e 2 Gi 5 ¸Y = 25 = 10wU|]
7
135. 5 UvKvq 2wU K‡i Kgjv wK‡b 30 UvKvq KqwU Kgjv weµq Ki‡j 20% jvf n‡e ? [wb‡R Kiæb] DËi: 10

136. GKwU cyZz‡ji LyPiv g~j¨ 40 UvKv| Avgwib LyPiv g~‡j¨i Dci 20% Qvo †cj d‡j Zvi µ‡qi Dci †gvU 240 UvKv
evuPj| †m KqwU cyZzj µq K‡iwQj (Exim Bank.Ltd. Ass.officer 2010) 30
a.25 b.32 c.30 d.35 Ans:c
mgvavb:
40UvKvi cyZz‡j 20% Qvo †c‡j GKwU cyZz‡j Kg jvM‡e 40Gi 20% = 8UvKv| GLb 8 UvKv Kg jvM‡j cyZzj
240
wK‡bwQj 1wU| 240 UvKv Kg jvM‡j cyZzj wK‡bwQj = = 30wU
8

 j.mv.¸ K‡i †h AsK ¸‡jv K‡qK †m‡K‡Û mgvavb Kiv hvq:

137.4 UvKvq 5wU K‡i wK‡b 5 UvKvq 4 wU weµq Ki‡j kZKiv KZ jvf n‡e ? [RAKUB (Cashier)-2017] + (27Zg
wewmGm)
K.45% L.48.50 % M.52.75% N.56.25% DËi: N
mgvavb:
wjwLZ cixÿvi Rb¨ GB cÖkœ¸‡jvi me¸‡jv‡ZB 1wUi µqg~j¨ Ges 1wUi weµqg~j¨ †ei K‡i Zvici jvf-ÿwZi wn‡me
Ki‡Z nq| Z‡e †m‡ÿ‡Î fMœvsk †ewk Avmvq `ªæZ Ki‡Z PvB‡j wb‡Pi wbqgwU AbymiY Kiæb|
 33 jvf-ÿwZ

4wU Ges 5wU Gi j,mv,¸ 20 [d‡ji msL¨vi j.mv.¸ wb‡q Dfq †ÿ‡Î 20wU = 20wU mgvb mgvb a‡i wnm‡e mnR]
4  20
5wU Av‡gi µqg~j¨ = 4 UvKv  20wU Av‡g µqg~j¨ = = 16 UvKv
5
4  20
Avevi, 4wU Av‡gi weµqg~j¨ = 5 UvKv  20wU Av‡gi weµqg~j¨ = = 25 UvKv
4
[Avgiv Rvwb µqmsL¨v I weµmsL¨v mgvb n‡j ZLb UvKv ¸‡jvi Zzjbv Kiv mnR nq| j.mv.¸ wb‡j fMœvsk Av‡m bv]
9 
 jvf = 25-16 = 9 UvKv| jv‡fi nvi =   100  = 56.25 %
 16 
wb‡R Kiæb:
138. Some articles were bought at 6 for Tk. 5 and sold at 5 articles for Tk. 6. Gain percent
is: (5 UvKvq 6 wU `ªe¨ wK‡b 6 UvKvq 5 wU `ªe¨ weµq Ki‡j kZKiv jv‡fi nvi KZ?)
1
a.30% b.33 % c.35% d.44% Ans:d
3
Solution:
Suppose, number of articles bought = L.C.M. of 6 and 5 = 30
5
C.P. of 30 articles = Tk.  30 = Tk. 25. g‡b ivLyb
6 3UvKvq 4wU wK‡b 4UvKvq 3wU wewµ GiKg
6 msL¨vi cÖkœ Avm‡j 3 I 4 Gi j.mv.¸ 12wU a‡i
S.P. of 30 articles = Tk.  30 = Tk. 36.
5 wn‡me Ki‡j mn‡R mgvavb Kiv m¤¢e|
11  100
Gain % = 36-25 = 11tk and Gain % =  44%
25
139. If I purchased 11 books for Tk.10 and sold all the books at the rate of 10 books for
Tk.11, the profit percent is (10 UvKvq 11wU eB µq K‡i 11 UvKvq 10wU eB weµq Ki‡j kZKiv jvf KZ?)
[evsjv‡`k K…wl e¨vsK K¨vk Awdmvi-15]
1
a.20% b.21%
c. 33 % d.40% Ans:b
3
[ Help:L.C.M. of 11 & 10 = 110 books, then Total C.P = 100 and S.P 121, Profit =21%]
140. 10UvKvq 12wU wK‡b 12 UvKvq 10wU wewµ Ki‡j kZKiv KZ jvf ev ÿwZ n‡e?
K.25% L.30% M.32% N.44% DËi: N
[Help: 120wUi µq 100UvKv Ges weµqg~j¨ 144 UvKv myZivs jv‡fi nvi 44%| ]
141. 2 UvKvq 3wU wn‡m‡e Kjv wK‡b 3UvKvq 2wU wn‡m‡e weµq Ki‡j jv‡fi nvi KZ?
(K) 110% (L) 120% (M) 115% (N) 125% DËi:N
[Help: 2 I 3 Gi j.mv.¸ 6 a‡i 6wUi µqg~j¨ Avevi 6wUi weµqg~j¨ †ei K‡i wn‡me Kiæb ]
weKí wbqg: [GgwmwKD Gi Rb¨ UvKvi cwigv‡Yi j.mv.¸ a‡i Gfv‡eI Kiv hvq]
UvKvi cwigvY‡K mgvb Kivi Rb¨ 2UvKv I 3UvKvi j.mv.¸ = 6UvKv|
2UvKvq 3wU wKb‡j 6UvKvq wKb‡e = 9wU|
3UvKvq 2wU wKb‡j 6UvKvq wKb‡e = 4wU|
4wU‡Z jvf = 9-4 = 5wU| [6UvKv = 6UvKv mgvb n‡j Gfv‡e †jLv hvq ( cÖ_g wbq‡g Av‡Q)]
5  100
Zvn‡j 100 †Z jvf = = 125%
4
 34 jvf-ÿwZ
142. GKRb †jey we‡µZv 1 UvKvq 2wU †jey wK‡b 3 UvKvq 5wU `‡i weµq Kij| Zvi jv‡fi nvi KZ?
(K) 10% (L) 20% (M) 15% (N) 25% DËi:

 Tips: [msL¨vi As‡Ki cÖ_g wbq‡gi †Uwe‡j †`qv cÖ_‡gi AsK¸‡jv g‡b Av‡Q ? 1UvKvq 5wU wK‡b 1UvKvq 4wU wewµ
A_ev 3UvKvq 5wU wK‡b 3UvKvq 4wU wewµ Ki‡j Dfq †ÿ‡Î GKB UvKv (3UvKv) n‡j ejv hv‡e UvKvi wn‡me ev` w`‡q 4wU
†Z 1wU jvf A_©vr weµqmsL¨vi Dci wn‡me Kiv hvq|?]
mgvavb:
1UvKvq wK‡b 2Uv Avevi 3UvKvq wewµ 5Uv|
Zvn‡j `y RvqMvq 3UvKv Avb‡Z PvB‡j ïiæiUv‡Z 3 w`‡q ¸Y
3UvKvq wKb‡e 23 = 6 wU Ges 3 UvKvq wewµ = 5Uv [3UvKv mgvb n‡q †Mj]
GLb 5wU‡Z jvf 6-5 = 1wU Zvn‡j 100 †Z jvf n‡e 20 ev 20%|

(9. N) `yB ai‡Yi dj `y `v‡g µq K‡i me¸‡jv M‡o wewµ Ki‡j:

GB ai‡Yi AsK¸‡jv gyjZ wjwLZ cixÿvq Av‡m| wcÖwj‡Z Avm‡j mnR¸‡jv Av‡m|
 wUcm: Gai‡bi AsK Kivi mgq `y cÖKvi d‡jiB 1wUi K‡i `vg †ei K‡i, Zvici 1+1=2wUi `vg ‡hvM Ki‡Z n‡e|
143.†mv‡nj UvKvq 2wU I UvKvq 4wU `‡i mgvb msL¨K wjPz µq K‡i UvKvq 3wU K‡i me¸‡jv wjPz wewµ Ki‡j Zvi kZKiv
KZ jvf ev-ÿwZ n‡e?
mgvavb:
1
cÖ_‡g , 2wUi µqg~j¨ = 1UvKv 1wUi µqg~j¨= UvKv
2
1
Avevi, 4wUi µqg~j¨= 1 UvKv 1wUi µqg~j¨= UvKv
4
1 1 2 1 3
GLb `y ai‡bi 1wU+ 1wU K‡i †gvU 2wUi µqg~j¨ =    =   = UvKv
2 4  4  4
GLb GB `ywUi weµqg~j¨ †`L‡Z n‡e Zv µqg~‡j¨i †_‡K eo bvwK †QvU,
1 2
3wUi weµqg~j¨ = 1UvKv 1wUi weµqg~j¨ = UvKv 2wUi ÕÕ = UvKv
3 3
( †h‡nZz `yB ai‡Yi 1wU+1wU K‡i ‡gvU 2wUi µqg~j¨ ‡ei Kiv n‡q‡Q ZvB 2wUi weµqg~j¨ †ei Ki‡Z n‡e)
3 2 3 2
GLb Zzjbv Ki‡Z n‡e †h 2wUi µqg~j¨ UvKv Ges weµqg~j¨ UvKv GLv‡b, 
4 3 4 3
3 2 98 1
ZvB ÿwZ n‡q‡Q =    =   = UvKv
 4 3   12  12
1
 1 4 1
GLb ÿwZi nvi †ei Kivi m~Îvbyhvqx = 12 100 =    100 = 11 %
3  12 3  9
4
(A‡bK eo n‡jI ey‡S ey‡S Kivi †Póv Kiæb wjwLZ cixÿvq Kv‡R jvM‡e|)
 35 jvf-ÿwZ
kU©KvU :
(`yai‡bi µq K‡i Zv‡`i gvSvgvwS `v‡g A_©vr avivevwnK msL¨v ‡`qv _vK‡e ZLb GB m~Î, G
es G ai‡Yi As‡K memgq ÿwZ n‡q _v‡K †Kb nq? Zv jvfÿwZi gv‡S Av‡jvPbv Kiv n‡qwQj)
100
¶wZi nvi = %
(weµqmsL¨v ) 2
100 100 1
m~Î cÖ‡qvM Ki‡j AsKwU 5†m‡K‡Û n‡q hv‡e, 2
= = 11 %¶wZ
(3) 9 9
wb‡R Kiæb:
144. UvKvq 4wU I UvKvq 6wU `‡i mgvb msL¨K Avgov wK‡b GK e¨w³ UvKvq 5wU `‡i wewµ Ki‡j kZKiv KZ jvf ev ÿwZ
100 100
n‡e? (evsjv‡`k miKvix Kg© Kwgkb 01) [Help: 2
:= = 4% ÿwZ ] DËi: 4% ÿwZ
(5) 25
[wjwLZ wbq‡g Ki‡Z PvB‡j Dc‡ii wbq‡g `y ai‡bi `ywUi µqg~j¨ I weµqg~j¨ †ei K‡i wn‡me Kiæb]

 j.mv.¸ w`‡q kU©KvU©:

4, 5 I 6 Gi j.mv.¸ = 60wU †K †gvU a‡i wn‡me Ki‡j fMœvsk Avm‡e bv| [cÖ‡Z¨K ai‡Yi 60wU K‡i †bqv n‡q‡Q]
4wUi `vg 1UvKv wn‡m‡e 60wU 15UvKv, 6wU 1UvKv wn‡m‡e 60wU 10UvKv ( 60+60) = 120wU‡Z †gvU LiP
= 15+10 = 25UvKv| wewµi mgq 5wU 1UvKv wn‡m‡e 60wU = 12UvKv Ges 120wU 24 UvKv| ÿwZ 25-24 = 1 UvKv|
25 UvKvq 1UvKv n‡j 100 †Z 4UvKv DËi: 4% [†QvU wn‡me `ªæZ Ki‡Z bv cvi‡j Dc‡ii wbqg¸‡jvB fv‡jv|]

145. 20 UvKvq 10 wU I 15 wU `‡i mgvb msL¨K Kjv Lwi` K‡i 20 UvKvq 12 wU `‡i weµq Ki‡j kZKiv KZ jvf ev ÿwZ
n‡e? (Aóg †kªYx 2.3) [Help: jvf-ÿwZ wKQz n‡e bv]
K.10%jvf L.20%jvf M.10% ÿwZ N.‡KvbwUB bv | DËi: N
[e¨vL¨v: 1wU K‡i Avb‡Z †M‡j A‡bK¸‡jv fMœvsk Avm‡e Avevi GLv‡b gvSvgvwS `v‡g wewµ bv Kivq kU©KvU m~Î APj]
ZvB j.mv.¸i wbq‡g, 10wU,15wU I 12wU Gi j.mv.¸ = 60wU|
10wU = 20UvKv n‡j 60wU = 120UvKv (6¸Y), 15wU = 20UvKv n‡j 60wU = 80 UvKv| (4¸Y)
60+60 = 120wU‡Z †gvU LiP = 120+80 200 UvKv|
Avevi,
12wU wewµ K‡i cvq = 20UvKv myZivs 60wU wewµ = 100 UvKv Zvn‡j 120wU‡Z = 200 UvKv| ( wظY)
A_©vr 200UvKvq wK‡b 200 UvKvq wewµ Ki‡j jvf- ev ÿwZ †Kvb wKQzB n‡e bv|

146. 50 UvKvq 2wU Ges 50 UvKvq 3wU `‡i mgvb msL¨K Kgjv µq K‡i 47 UvKvq 2wU `‡i wewµ Ki‡j kZKiv KZ jvf
ev ÿwZ n‡e? [RvZxq ivR¯^ †ev‡W©i mn: ivR¯^ Kg©KZ©v-2015] DËi: 12.8% jvf
[Help: j.mv.¸ 6wU †K †gvU a‡i wn‡me Kiæb µqg~j¨ 150+100 = 250 UvKv I weµqg~j¨ 2412=282UvKv|]

147. GK e¨w³ WRb 15 UvKv `‡i KZK¸‡jv Kjv µq Kij Ges WRb 10 UvKv `‡i mgvb msL¨K Kjv µq K‡i me¸‡jv
Kjv WRb 14 UvKv `‡i weµq Ki‡jv| G‡Z Zvi kZKiv KZ jvf ev ÿwZ n‡jv| (Aóg †kªYx 2.3)
K.12% L.20% M.30% N.35% DËi:K
[Help: 1 WRb K‡i 2 WR‡bi µqg~j¨ 15+10 = 25 Ges weµqg~j¨ 14+14 = 28| 25UvKvq 3 UvKv jvf n‡j 12%
jvf n‡e|]
 36 jvf-ÿwZ

c×wZ 10: GB Aa¨v‡qi Dci Advanced wKQz cÖkœ

148. GKwU c‡Y¨i weµqg~j¨ wظY n‡j we‡µZvi gybvdv †e‡o 3 ¸Y n‡e | g~j¨e„w× bv K‡i cY¨wU weµq Ki‡j we‡µZv
kZKiv KZ gybvdv Ki‡e ? [CGDF Auditor Exam-2017] + [K…wl m¤úªmviY Awa`ßi- (Awd: mn:+UvBwc÷)-2018]
K.50 L. 100 M.150 N. †KvbwU bq DËi:L
Solution:
g‡b Kwi, cY¨wUi weµqg~j¨ = 100 UvKv| hv‡Z jvf Av‡Q x UvKv|
weµqg~j¨ wظY n‡j bZzb weµqg~j¨ = 200UvKv hv‡Z jvf Av‡Q 3x UvKv|
cÖkœg‡Z, 3x- x = 200-100 ( `yB jv‡fi cv_©K¨ = `yB weµqg~‡j¨i cv_©K¨)
ev, 2x = 100  x = 50 UvKv|
Zvn‡j cÖ_gevi 100 UvKvq jvf n‡qwQj 50UvKv Ges µqg~j¨ = 100-50 = 50 UvKv|
50UvKvq jvf = 50 UvKv n‡j jv‡fi nvi = 100% DËi : 100%

Logical Solution:
awi, cÖ_g weµqg~j¨ = 100 UvKv | Zvn‡j 2q weµqg~j¨ = 1002 = 200UvKv|
†hLv‡b jvf evo‡jv 200-100= 100UvKv| GB 100 UvKv AwZwi³ jv‡fi Kvi‡Y jvf n‡jv (1¸Y + bZzb 2¸Y)
GLv†b 2¸Y jvf = 100 n‡j 1 ¸Y jvf = 1002 = 50 UvKv|
Zvn‡j 100UvKvq wewµ Kivqmgq jvf n‡qwQj 1¸Y ev 50| myZivs µqg~j¨ = 100-50 = 50 UvKv|
GLb 50UvKvq jvf 50UvKv n‡j jv‡fi nvi 100%| DËi:
149. GKRb wUwf we‡µZv 45% jv‡f wUwf wewµ KiZ| g›`vi Kvi‡Y †m Zvi jv‡fi nvi 40% K‡i Ges G‡Z Zvi weµq
10% †e‡o hvq| Zvi bZzb jvf I Av‡Mi jv‡fi AbycvZ KZ? [BADC (AO)-2017]
a. 9:8 b. 11:10 c. 45:44 d. 44:45 Ans: d
Solution:
awi, Av‡Mi wewµ 10wU wUwf Ges cÖwZwU‡Z jvf = 45UvKv| Zvn‡j †gvU jvf = 1045 = 450UvKv|
Avevi, 10wUi wewµ 10% evo‡j bZzb wewµ 11wU Ges cÖwZwU‡Z 40UvKv K‡i bZzb †gvU jvf = 1140 = 440UvKv|
bZzb jvf I Av‡Mi jv‡fi AbycvZ = 440:450 ev 44:45 UvKv|
1
150. GKRb †`vKvb`vi 7 % ÿwZ‡Z GKwU `ªe¨ weµq Kij| hw` `ªe¨wUi µqg~j¨ 10% Kg n‡Zv Ges weµqg~j¨ 31
2
UvKv †ewk n‡Zv Zvn‡j Zvi 20% jvf n‡Zv| `ªe¨wUi µq g~j¨ ‡ei Kiæb: [RAKUB (Supervisor)-2017]
K. 100 UvKv L. 200UvKv M.300 UvKv N. 400UvKv DËi: L
mgvavb:
1
7 % ev 7.5% ÿwZ‡Z 100 UvKvi `ª‡e¨i weµq g~j¨ = 100-7.5 = 92.5UvKv|
2
Avevi 10% K‡g 2q µqg~j¨ = 100-10 = 90 UvKv|
2q weµq g~j¨ = 90 Gi 120% = 108 UvKv|
`yB weµqg~‡j¨i cv_©K¨ = 108-92.5 = 15.5% Gi gvb 31
Zvn‡j µqg~j¨ 100% = 200|
 37 jvf-ÿwZ
151. ivRy GKwU eB nvmv‡bi Kv‡Q 10% ÿwZ‡Z wewµ Kij| ivRy hw` eBwU 20% Kg `v‡g wKbZ Ges 44 UvKv †ewk `v‡g
wewµ KiZ, Zvn‡j Zvi 40% jvf nZ| ivRy eBwU KZ `v‡g wK‡bwQj? [BADC (AO)-2017]
a. 50 b. 100 c. 200 d. 500 Ans: c
Solution:
awi, cÖ_g µqg~j¨ = 100UvKv|
Zvn‡j cÖ_g weµqg~j¨ = 100-10 =90UvKv| Shortcut: 22% = 44 n‡j 100% = 200
Avevi 2q µqg~j¨ = 100-20 = 80UvKv|
Avevi 40% jv‡f 2q weµqg~j¨ = 80+80 Gi 40% = 112 UvKv|
GLb `yB weµqg~‡j¨i e¨veavb = 112-90=22UvKv
e¨veavb 22UvKv n‡j µqg~j¨ = 100UvKv
myZivs e¨eavb 44UvKv n‡j µqg~j¨ n‡e = 200 UvKv|
152. GK e¨vw³ GKwU `ªe¨ µq K‡i 10% ÿwZ‡Z weµq Ki‡jv| hw` †m `ªe¨wU 20% K‡g µq K‡i 55UvKv †ekx‡Z weµq
Ki‡Zv Zvn‡j 40% jvf nZ| `ªe¨wUi µqg~j¨ KZ? [DAE-(Store Keeper)-2017]
a. 200 b. 220 c. 250 d. 300 Ans: c
Solution:
cÖ_g µqg~j¨ 100UvKv n‡j 10 ÿw‡Z cÖ_g weµq g~j¨ = 90UvKv|
Avevi 20% K‡g 2q µqg~j¨ hLb 80UvKv ZLb 40% jv‡f 2q weµqg~j¨ 80UvKvi 140% = 112UvKv|
GLb `yB weµqg~‡j¨i g‡a¨ cv_©K¨ 112-90 = 22UvKv n‡j µqg~j¨ = 100 UvKv|
100  55 Shortcut: 22% = 55
myZivs `yB weµqg~‡j¨i g‡a¨ cv_©K¨ 55 UvKv n‡j µqg~j¨ = = 250UvKv| n‡j 100% = 250|
22
153. GKRb weµZv 17 wU Kjg 720 UvKvq wewµ K‡i ‡h †jvKmvb Ki‡jv Zv 5 wU Kj‡gi µqg~‡j¨i mgvb |GKwU Kj‡gi
µqg~j¨ KZ UvKv ? [CGDF Auditor Exam-2017]+ [K…wl m¤úªmviY Awa`ßi- (Awd: mn:+UvBwc÷)-2018]
K.52 L. 54 M.60 N. †KvbwU bq DËi: M
Solution:
‡h‡nZz ÿwZ n‡q‡Q ZvB
17wUi µqg~j¨ - 17wUi weµqg~j¨ = 5wUi µqg~j¨ [µqg~j¨ eo Ges Zv †_‡K weµqgyj¨ we‡qvM Ki‡j ÿwZ †ei n‡e]
ev, 17wUi µqg~j¨ - 5wUi µqg~j¨ = 17wUi weµqg~j¨|
ev, 12wUi µqg~j¨ = 720 UvKv ( ‡h‡nZz 17wUi weµqg~j¨ 720 UvKv cÖ‡kœB †`qv Av‡Q)
720
myZivs 1wUi µqgyj¨ = = 60 UvKv
12
154. 36 wU Kj‡gi µqg~j¨ ÔKÕ wU Kj‡gi weµq g~‡j¨i mgvb| hw` jv‡fi nvi 20% nq Zvn‡j K Gi gvb KZ ? [wZZvm
M¨vm wdì-mn: Awd:-2018]
A. 30 B. 32 C. 28 D. 24 E. ‡KvbwUB bq Ans: A
mgvavb:
awi, 36wU Kj‡gi cÖwZwUi µqg~j¨ = 100 UvKv| ‡gvU LiP = 36100 = 3600
myZivs 20% jv‡f cÖwZwU Kj‡gi weµqg~j¨ = 120UvKv| †gvU weµq = 120K
cÖkœg‡Z,
36100 = K120 (36wUi me©‡gvU LiP = 20% jv‡f K wUi me©‡gvU weµqgy‡j¨i mgvb)
3600 = 120K
3600
K= = 30 DËi: 30wU|
120
 38 jvf-ÿwZ
weKí mgvavb:
awi, 36wUi µqg~j¨ = 36 UvKv| ( cÖwZwUi 1UvKv `‡i)
myZivs K wUi weµqg~j¨ I = 36UvKv ( Kvib 36wUi µqg~j¨ = K wUi weµqg~j¨)
GLb
20% jv‡f 36UvKvi Kj‡gi weµqg~j¨ = 36+36 Gi 20% = 36+7.2 = 43.2 UvKv|
43.2 UvKvq wewµ Ki‡Z n‡e = 36wU
36
 1 ÕÕ ÕÕ ÕÕ ÕÕ = wU|
43.2
36 36
 36 ÕÕ ÕÕ ÕÕ ÕÕ = = 30wU| ( 36UvKvq hZwU wewµ Ki‡Q Zvi cwigvY B n‡”Q K)
43.2

36 36 100
gy‡L gy‡L 10 †m‡K‡Û mgvavb: 120% = 36,  1% = 100% = = 30wU|
120 120
Gfv‡e Kivi Rb¨ wKQz e¨wmK wRwbm Rvbv _vK‡Z n‡e| †hgb: msL¨vevPK As‡Ki †ÿ‡Î memgq weµq msL¨vi
Dci jvf ÿwZ wn‡me nq | GLv‡b 20% jv‡f 100% msL¨v 30 Gi 120% = 36| ZvB DËi: 30wU|

 †gv‡Ui Dci jvf:

‡gv‡Ui Dci jvf ev me©mvKz‡j¨ jvf ej‡Z †evSvq, wKQz jv‡f Ges wKQz ÿwZ‡Z wewµ Kivi ci mevi †k‡l hv
nq ‡mUv‡KB me©mvKz‡j¨ jvf ev ÿwZ †evSvq| G‡ÿ‡Î †gvU µqg~‡j¨i Dci me©mvKz‡j¨ jvf ev ÿwZi nviwU
wn‡me Kivi Av‡M Ab¨ jvf-ev ÿwZi wn‡me Av‡M Ki‡Z nq|
155. GKRb †`vKvb`vi wKQz cY¨ µq Ki‡jb| cwien‡bi mgq 13% cY¨ bó n‡q †Mj Ges 7% cY¨ Pzwi n‡q †Mj| †gv‡Ui
Dci 20% jvf Ki‡Z n‡j Zv‡K Aewkó cY¨ kZKiv KZ jv‡f weµq Ki‡Z n‡e? [CGDF (Junior-Auditor)-
2019]
(A) 20% (B) 30% (C) 50% (D) 40% (E) ‡Kv‡bvwUB bq DËi: C
mgvavb:
awi, †gvU c‡Y¨i cwigvY = 100UvKvi|
13% cY¨ bó I 7% cY¨ Pzwi nIqvi ci Aewkó _v‡K 100 - (13 + 7) = 80 UvKvi|
20% jvf Ki‡Z n‡j weµqg~j¨ = 100+20 = 120
80 UvKvi c‡Y¨ jvf Ki‡Z n‡e 120-80 = 40UvKv|
40  100
jv‡fi nvi, = 50% [gy‡L gy‡L: 80 †Z 40 jvf A_© A‡a©K jvf ev 50% jvf|]
80

‡gv‡Ui Dci jvf A_© mg¯Í Li‡Pi Dci jvf

156. ‡Kvb GK dj e¨emvqxi 6% dj cu‡P hvq Ges AviI 4% dj cwien‡bi mgq bó nq| evwK dj kZKiv KZ jv‡f
weµq Ki‡j †gv‡Ui Dci Zvi 20% jvf n‡e? + [17Zg wewmGm wjwLZ]
mgvavb:
awi, †gvU µqg~j¨ = 100 UvKvi dj
‡gvU dj bó = (6 + 4) = 10
Aewkó _v‡K ( 100-10) = 90
‡gv‡Ui Dci 20% jvf A_© µqg~j¨ 100 †Z 20 UvKv jvf K‡i weµqg~j¨ = 100+20 = 120 UvKv|
Zvn‡j 90 UvKvi d‡j jvf Ki‡Z n‡e 120- 90 = 30 UvKv|
 39 jvf-ÿwZ
90 UvKvq jvf Ki‡Z n‡e = 30 UvKv
30
1 Ó Ó Ó Ó = Ó
90
30 100 1 1
100 Ó Ó Ó Ó = Ó = 33 % DËi: 33 %
90 3 3
GKB AsK A‡bK mgq 5% +5% ev wfbœ †h †Kvb % w`‡q wewfbœ cixÿvq wcÖwj Ges wjwLZ‡Z Avm‡Z cv‡i|
157. GKRb dj we‡µZvi 5% dj cu‡P †Mj Ges Av‡iv 5% dj cwien‡bi mgq bó n‡jv| evwK dj kZKiv KZ jv‡f
wewµ Ki‡j †gv‡Ui Dci Zvi 20% jvf n‡e(Aóg †kªYx 2.3)
 mgvavb:
awi, cÖ_‡g dj wQj 100% GLb ‡gvU bó n‡q‡Q 5% + 5% =10% | myZivs eZ©gv‡b Aewkó Av‡Q 100%-10% =
90%|
‡gv‡Ui Dci 20% jvf Kivi A_© †gvU wewb‡qvM 100 UvKvi Dci 20UvKv jvf Ki‡Z n‡e| wKš‘ 10% bó n‡q hvIqvq
90 UvKvi dj wewµ Ki‡Z n‡e 120 UvKv| GLv‡b jvf Ki‡Z n‡e 120-90 = 30 UvKv|
myZivs kZKiv jvf n‡e, 30  100%  33 1 % gy‡L gy‡L 90UvKvq 30 UvKv A_© 3 fv‡Mi 1 fvM 100 Gi 3 fv‡Mi
90 3
1 1
GK fv‡Mi gvb nj 33 % | DËi: 33 %
3 3
158. GK e¨w³ 36000UvKvq GKLÛ Rwg µq Kwij | ‡m H Rwgi GK Z…Zxqvsk 20% †jvKmv‡b , `yB cÂgvsk 25%jv‡f
weµq Kij | evwK Rwg †m KZ g~‡j¨ weµq Ki‡j Zvi me©mvK~‡j¨ 10% jvf n‡e? |
mgvavb:
1 1
RwgwUi As‡ki µqg~j¨ = 36000UvKv = 12000 UvKv
3 3
2 2
RwgwUi As‡ki µqg~j¨ =  36000 UvKv=14400UvKv
5 5
1 20
GLb, 20% ÿwZ‡Z Ask weµq Ki‡j ÿwZ nq = 12000 UvKv = 2400UvKv
3 100
2 25
25% jv‡f ,, ,, ,, jvf ,, = 14400 UvKv = 3600UvKv
5 100
1 2
 Ask I Ask weµq K‡i †gv‡Ui Dci jvf nq = (3600-2400) UvKv = 1200UvKv
3 5
10
me©mvKz‡j¨ 10% jvf Kwi‡Z nB‡j †gvU jvf Ki‡Z n‡e = 36000 UvKv = 3600UvKv
100
 evwK Rwg wewµ K‡i H e¨w³‡K jvf Ki‡Z n‡e = 3600-1200= 2400UvKv |
GLb evwK Rwgi µqg~j¨ = (36000 -12000-14400)UvKv = 9600 UvKv |
 evwK Rwgi weµqg~j¨ = (9600+2400) UvKv = 12000 UvKv| DËi: 12000 UvKv|

159. AvwRR cÖwZ †KwR 7.50 UvKv `‡i 120 †KwR Avjy wKbj| Avjyi GK-Z„Zxqvsk 7.20 UvKv `‡i weµq Kij| evwK
Avjy wK `‡i weµq Ki‡j Zvi †gv‡Ui Dci 4% jvf n‡e?
K.8.20 L.7.10 M.8.10 N.8.45 DËi: M
[Help:‡gvU µqg~j¨ 900 UvKv, 4% jv‡f wewµ Ki‡Z n‡e 936UvKvq, GK Z…Zxqvs‡ki weµqg~j¨ 288 UvKv, evKx
80 †KwRi weµqg~j¨ n‡Z n‡e 936-288= 648UvKv| Zvn‡‡j 1‡KwRi weµqg~j¨ n‡e 64880= 8.1UKv]
 40 jvf-ÿwZ

Practice part-01
1. GKwU `ªe¨ µq K‡i 28% ÿwZ‡Z weµq Kiv nj| weµqg~j¨ I µqg~‡j¨i AbycvZ wbY©q Ki| [9g-10g †kÖYx-
(Aby:11.1)]
2. GKRb gvQ we‡µZv cÖwZ nvwj Bwjk gvQ 1600 UvKvq wK‡b cÖwZwU gvQ 350 UvKv K‡i weµq Ki‡jb| Zuvi kZKiv
KZ jvf ev ÿwZ n‡jv?[7g †kÖYx-2.1-D`vniY-12]
1 1
K. jvf 12% L. ÿwZ 12% M. jvf 12 % N. ÿwZ 12 %
2 2
3. GKwU QvMj 8% ÿwZ‡Z weµq Kiv n‡jv| QvMjwU AviI 800 UvKv †ewk g~‡j¨ weµq Ki‡j 8% jvf n‡Zv| QvMjwUi
µqg~j¨ wbY©q Ki? (8g †kÖYx, Aby:2.1 Gi D`v:2)
K.3000 UvKv L. 4000 UvKv M. 5000 UvKv N. 6000 UvKv
4. GKwU QvMj 10% ÿwZ‡Z weµq Kiv n‡jv| weµqg~j¨ 450 UvKv †ewk n‡j 5% jvf n‡Zv| QvMjwUi µqg~j¨ KZ?
(7g †kÖYx, Aby:2.2 Gi D`v:16)
K. 2000 UvKv L. 2500 UvKv M. 3000 UvKv N. 3600 UvKv
5. GKRb Kjv we‡µZv cÖwZ nvwj Kjv 25 UvKv `‡i µq K‡i cÖwZ nvwj 27 UvKv `‡i weµq Ki‡j, Zvi 50 UvKv jvf
nq| †m KZ nvwj Kjv µq K‡iwQj? [7g †kÖYx-(Aby:2.3)]
(K) 25 nvwj (L) 20 nvwj (M) 50 nvwj (N) 27 nvwj
6. cÖwZwU PK‡jU 8 UvKv wn‡m‡e µq K‡i 8.50 UvKv wn‡m‡e weµq K‡i 25UvKv jvf n‡jv , †gvU KqwU PK‡jU µq
Kiv n‡qwQj? [7g †kÖYx-(Aby:2.2)]

7. GKe¨w³ 20,000 UvKvq `ywU †Nvov wewµ K‡i| GKwU‡Z 5% jvf Ges AciwU‡Z 5% ÿwZ nj, Z‡e Zvi KZ ÿwZ
n‡e?
(K) 5% (L) 50% (M) 0.25% (N) 0.20%
8. 25 wgUvi Kvco †h g~‡j¨ µq K‡i, †mB g~‡j¨ 20 wgUvi Kvco weµq Ki‡j kZKiv KZ jvf ev ÿwZ n‡e? [7g †kÖYx-
(Aby:2.2)]

9. UvKvq 15 Uv `‡i AvgjwK µq K‡i 25% jv‡f weµq Ki‡j UvKvq KqwU AvgjwK weµq Ki‡Z n‡e?(Aóg †kªYx 2.3)
K.8wU L.10wU M.12wU N.14wU
10. By selling 32 oranges for a tk man loss 40%. How many for a tk did he sell to earn
20%?
11. GK WRb Avg 36 UvKvq µq K‡i nvwj KZ UvKvq weµq Ki‡j 25% ÿwZ n‡e?
12. hw` GKRb we‡µZv GKwU `ªe¨ wewµ K‡ib 3060 UvKvq 15% I 10% `ªe¨wUi wbw`©ó g~‡j¨i Dci Dchy©cwi Qvo
†`Iqvi ci, Zvn‡j `ªe¨wUi wbw`©ó g~j¨ n‡jvÑ
(K) 5000 UvKv (L) 6000 UvKv (M) 3000 UvKv (N) 4000 UvKv
1
13. GKRb †`vKvb`vi 750 UvKv g~‡j¨ †Kv‡bv wRwbm wK‡b Zvi Ask 4% ÿwZ‡Z wewµ Ki‡jb| GB weµqg~j¨ kZKiv
3
KZ e„w× Ki‡j Aewkó wRwbl ewa©Z `‡i wewµ K‡i †gv‡Ui Ici wZwb 4% jvf Ki‡Z cvi‡eb?
(K) kZKiv 7 UvKv e„w× Ki‡j (L) kZKiv 9 UvKv e„w× Ki‡j
(M) kZKiv 8 UvKv e„w× Ki‡j (N) kZKiv 10 UvKv e„w× Ki‡j
 41 jvf-ÿwZ
14. GK cY¨ Drcv`K Zvi GKwU wRwb‡mi wjwLZ g~j¨ 50 UvKvi Ici 20% Qvo w`‡q wewµ Ki‡jv| G‡Z hw` Zvi 25%
jvf n‡q _v‡K, Zvn‡j wRwbmwUi g~j¨ KZ wQj?
(K) 22 UvKv (L) 30 UvKv (M) 31 UvKv (N) 32 UvKv
15. GK e¨w³ 10% jvf †i‡L Zvi gv‡ji g~j¨ avh© Ki‡jb| weµqKv‡j wKQz Kwgkb w`‡q †`Lv †Mj fzjµ‡g Zuvi 1% ÿwZ
n‡q‡Q| wZwb kZKiv Kx nv‡i Kwgkb w`‡qwQ‡jb?
(K) 10% (L) 12% (M) 11% (N) 9%
16. wjwLZ g~‡j¨i Ici 25% Kwgkb w`‡q GK cy¯ÍK we‡µZv 20% jvf K‡ib| GKwU cy¯ÍK wewµ K‡i hw` wZwb 90 UvKv
jvf K‡ib Z‡e cy¯ÍKwUi wjwLZg~j¨ KZ?
(K) 500 UvKv (L) 300 UvKv (M) 550 UvKv (N) 600 UvKv
17. GK e¨w³ GKwU †Uwej 10% jv‡f wewµ K‡ib| wZwb ‡UwejwU 5% Qv‡o wKb‡Zb I 80 UvKv †ewk‡Z wewµ Ki‡j Zvi
20% jvf nZ| †UwejwUi µqg~j¨ KZ UvKv?
(K) 3200 UvKv (L) 2500 UvKv (M) 2000 UvKv (N) 200 UvKv
2
18. †Kv‡bv wRwbm evRvi g~‡j¨i As‡k wewµ Ki‡j 10% ÿwZ nq| Zv evRvi g~‡j¨ wewµ Ki‡j KZ kZvsk jvf n‡e?
3
(K) 20% (L) 30% (M) 35% (N) 40%
19. 40 wgUvi Kvco weµq K‡i 6 wgUvi Kvc‡oi µqg~j¨ ÿwZ nj| kZKiv KZ ÿwZ nj?
(K) 12% (L) 13% (M) 14.5% (N) 15%

20. 60 wU Av‡cj wewµ K‡i GK †`vKvb`vi 15 wU Av‡c‡ji weµqg~j¨ jvf K‡ib| Zuvi kZKiv KZ jvf nq?
1 4
(K) 25% (L) 33 % (M) 20% (N) 28 %
3 7
21. GK e¨w³ 15 UvKv WRb Kjv wK‡b, cÖwZwU Kjv 90 cqmv `‡i weµq Ki‡jb| Zuvi kZKiv jvf ev ÿwZ wbY©q Kiæb|
(K) kZKiv ÿwZ 22 UvKv (L) kZKiv ÿwZ 28 UvKv
(M) kZKiv ÿwZ 20 UvKv (N) kZKiv ÿwZ 21 UvKv

22. hw` †Kvb `ª‡e¨i weµqg~j¨ †_‡K cÖ_‡g 30% ÿwZ I c‡i `yÕ`dvq 20% I 10% ÿwZi cv_©‡K¨i †gvU cwigvY 72
UvKv nq, Zvn‡j `ªe¨wUi wbw`©ó g~j¨ KZ UvKv wQj?
(K) 3600 (L) 3000 (M) 2500 (N) 2400

23. †Kv‡bv e¨emvqx 120 †KwR Pvj wK‡b Zvi g‡a¨ wKQy Ask 10% jv‡f I Aci Ask 25% jv‡f weµq K‡ib| †gv‡Ui
Dci 15% jvf nq| wZwb 25% jv‡f KZ Pvj wewµ K‡ib?
(K) 40 (L) 45 (M) 42 (N) 44
24. GK e¨w³ cÖwZwU `ªe¨ 5 UvKv `‡i weµq K‡i †gv‡Ui Dci 20 UvKv ÿwZ nj| †m hw` cÖwZwU `ªe¨ 7 UvKv `‡i weµq
KiZ, Z‡e †gv‡Ui Dci 10 UvKv jvf nZ| †m †gvU KZ¸wj `ªe¨ weµq K‡iwQj?
K.12 L.15 M.18 N.23
25. GK we‡µZv avh©g~‡j¨i Dci 5% K‡i Qvo w`‡q cÖwZwU Kvco 266 UvKvq wewµ K‡i| †m hw` Qvo bv w`Z Z‡e †m
cÖwZ Kvc‡o 12% K‡i jvf Ki‡Z cviZ| cÖwZwU Kvc‡oi µqg~j¨ KZ?
K.210 UvKv L.250 UvKv M.224 UvKv N.‡Kv‡bvwUB bq
 42 jvf-ÿwZ

Practice part-02
Dc‡ii me¸‡jv AsK Kivi ci mgq †c‡j AwZwi³ Abykxj‡bi Rb¨ GB cÖkœ¸‡jv wb‡R †_‡K †Póv Ki‡Z cv‡ib|

1. GKwU †jvK GKwU eB 200 UvKvq wK‡b 225 UvKvq weµq Ki‡j kZKiv KZ jvf n‡e?
K.13% L.14% M.18.4% N.12.5%

2. GKwU †jvK GKwU `ªe¨ 40% jv‡f wewµ K‡i| hw` †m 40% K‡g wKbZ Ges 5 UvKv K‡g weµq KiZ Zvn‡j 50%
jvf nZ| Zvn‡j IB `ªe¨wUi µqg~j¨ KZ?
K.10 L.15 M.20 N.30
3. meyR GKwU `ªe¨ 6000 UvKvq wewµ Kivq 25% ÿwZ nq| Zvn‡j IB `ªe¨wUi µqg~j¨ KZ?
K.7500 UvKv L.7200 UvKv M.8000 UvKv N.8500 UvKv

4. hw` 20wU `ª‡e¨i µqg~j¨ 15wU `ª‡e¨i weµqg~‡j¨i mgvb nq, Zvn‡j jv‡fi kZKiv nvi KZ?
1 1 1 1
K. 33 % L. 33 % M. 33 % N. 33 %
2 3 5 7
5. GKRb e¨emvqx Zvi `ª‡e¨i wjwLZ g~j¨ µqg~‡j¨i †P‡q 20% †ekx K‡i iv‡L Ges †µZv‡K wjwLZ g~‡j¨i Ici 5%
Qvo †`q| Zvi kZKiv jv‡fi nvi KZ?
K.14% L.18% M.16% N.19%
6. 1450 UvKvq GKwU `ªe¨ wewµ K‡i hZ jvf nq 1280 UvKvq wewµ K‡i ZZ ÿwZ nq| Zvn‡j `ªe¨wUi µqg~j¨ KZ?
K.1385 UvKv L.1405 UvKv M.1355 UvKv N.1365 UvKv
7. hw` GKwU †jvK 720 UvKvq GKwU †Pqvi wewµ K‡i Zv‡Z 25% ÿwZ nq| 25% jvf Ki‡Z n‡j Zv‡K KZ `v‡g
wewµ Ki‡Z n‡e?
K.1200 UvKv L.1000 UvKv M.960 UvKv N.900 UvKv
8. wjwLZ g~‡j¨i Dci cici `y-evi 10% Ges 5% Qvo †`Iqvi ci `ªe¨wUi weµqg~j¨ 171 UvKv| n‡j `ªe¨wUi wjwLZ
g~j¨ KZ wQj?
K.200 UvKv L.220 UvKv M.240 UvKv N.250 UvKv
9. GKwU `ª‡e¨i µqg~j¨ I weµqg~‡j¨i cv_©K¨ 240 UvKv| hw` 20% jvf nq Zvn‡j weµqg~j¨ KZ?
K.1440 UvKv L.1400 UvKv M.1240 UvKv N.1200 UvKv

10. dvwZnv GKwU `ªe¨ 4000 UvKvq wK‡b 35% jv‡f wewµ Kij| †m GB wewµZ UvKvq Aci GKwU `ªe¨ µq K‡i 20%
ÿwZ‡Z weµq Kij| †gv‡Ui Dci Zvi KZ jvf ev ÿwZ nj?
K.340 UvKv ÿwZ L.320 UvKv jvf M.360 UvKv ÿwZ N.jvf ev ÿwZ wKQzB nqwb

11. GKRb eB we‡µZv 10% jv‡f GKwU eB wewµ K‡i| hw` †m 4% Kg `v‡g wKbZ Ges 6 UvKv †ekx `v‡g wewµ KiZ
3
Zvn‡j µqg~‡j¨i 18 % jvf nZ| eBwUi µqg~j¨ KZ?
4
K.130 UvKv L.140 UvKv M.150 UvKv N.160 UvKv

12. GK †`vKvb`vi 100wU †cwÝj wewµ K‡i 20wU †cwÝj jvf K‡i| Zvi jv‡fi kZKiv nvi KZ?
K.25% L.20% M.15% N.12%
 43 jvf-ÿwZ
13. GK †`vKvb`vi 200 UvKvq GKwU wRwbm wK‡b LwiÏvi‡K 25% Qvo w`‡q 35% jvf Ki‡Z n‡j, IB wRwb‡mi
wjwLZ gyj¨ KZ n‡e?
K.270 UvKv L.300 UvKv M.330 UvKv N.360 UvKv

14. 24wU Av‡c‡ji µqg~j¨ 18wU Av‡c‡ji weµqg~‡j¨i mgvb| kZKiv jv‡fi nvi KZ?
1 2 2 1
K. 12 % L. 14 % M. 16 % N. 33 %
2 3 3 3
15. GK e¨emvqx 150 UvKv w`‡q wKQz cwigvY `ªe¨ †K‡b| hw` µqg~‡j¨i Dci 12% Avbylw½K LiP Ki‡Z nq, Zvn‡j
10% jvf Ki‡Z n‡j KZ g~‡j¨ e¨emvqx‡K wRwbmwU wewµ Ki‡Z n‡e?
K.184.80 UvKv L.185.80 UvKv M.187.80 UvKv N.188.80 UvKv

16. A, B-‡K GKwU Nwo 20% jv‡f wewµ Kij Ges B, C-‡K 10% ÿwZ‡Z wewµ Kij| C NwowU 216 UvKvq µq
Ki‡j A NwowU KZ `v‡g wK‡bwQj?
K.200 UvKv L.216 UvKv M.250 UvKv N.176 UvKv

17. GKRb e¨w³ 14 UvKvq 5wU †jey weµq K‡i 40% jvf Kij| Zvn‡j 12wU †jey †m Kx `v‡g wK‡bwQj? (GUv wfbœ)
K.20 L.21 M.24 N.28
18. GKwU †jvK 30 UvKvq 32wU Kgjv‡jey wewµ Kivq Zvi 25% ÿwZ nj| 24 UvKvq KZ¸wj †jey wewµ Ki‡j Zvi
20% jvf n‡e?
K.16 L.24 M.32 N.40
19. GKwU kvU© I UªvDRv‡ii wjwLZ g~‡j¨i AbycvZ 1:2| †`vKvb`vi kv‡U©i Dci kZKiv 40% Qvo †`q Ges †gv‡Ui Dci
30% Qvo †`q| Zvn‡j UªvDRv‡ii Dci kZKiv KZ Qvo w`‡q‡Q? [100UvKv:200UvKv a‡i Kiæb]
K.15% L.20% M.25% N.30%
20. µqg~j¨ I weµqg~‡j¨i AbycvZ 5:4 n‡j, ÿwZi kZKiv cwigvY KZ?
K.20% L.25% M.30% N.32.5%

Hints & Solution

 Practice part-01:

1. DËi; 18:25 [Help: weµqg~j¨ : µqg~j¨ = 72:100 = 18:25 ]

2. DËi t N
mgvavb:
50  100 1
4wU = 1600 n‡j 1wU = 400 GLb 400 †Z ÿwZ = 400-350 = 50 UvKv| ÿwZi nvi = = 12 %
400 2
3. DËi t M
mgvavb: kU©KvU© †UKwbK:
8% ÿwZ + 8% jvf = 16% cv_©K¨
UvKvq cv_©K¨ = 800 UvKv|
Zvn‡j 16% = 800 myZivs µqg~j¨ 100% = 5000
 44 jvf-ÿwZ
4. DËi t M
mgvavb:
10% ÿwZ + 5% jvf = 15% cv_©K¨
UvKvq cv_©K¨ = 450 UvKv|
Zvn‡j 15% = 450 myZivs µqg~j¨ 100% = 3000 UvKv|
5. DËi: K
[Help: ‡h‡nZz wK‡b‡Q 1nvwj Avevi wewµI K‡i‡Q 1nvwj Zvn‡j mimwi, 27-25 = 2UvKv
GLb 2UvKv jvf wK‡bwQj = 1 nvwj Zvn‡j 50 UvKv jvf n‡j wK‡bwQj = 25 nvwj]
6. DËi: 50 wU|
mgvavb:
jvf (8.5- 8) = 0.5 UvKv
0.50 UvKvq jvf nq 1 wU PK‡j‡U
1
1 Ó Ó Ó UvKv
.50
1  25
25 Ó Ó Ó = 50wU|
.50
7. DËi: M
mgvavb:
x2
ÿwZi nvi = % [x=5]
100
x2 25
= % % =.25%
100 100

8. DËi: 25 %| [Help: 20wgUv‡i jvf = 5wgUvi ZvB 100 wgUv‡i jvf n‡e 25 wgUvi DËi; 25% |]

9. DËi: M [Help: 151.25 = 12]

10. Ans: 16[Help: 60% = 1tk then 120% = 2tk, now for 2tk sell = 32 and for 1tk sell = 16]

11. DËi: 9 [Help: 12wUi weµqg~j¨ = 36 Gi 75% = 27UvKv| 12wUi weµqg~j¨ = 27 n‡j 4wUi n‡e 9UvKv]

12. DËi: N
mgvavb:
awi, wbw`©ó g~j¨ = x
cÖkœg‡Z, x Gi 85% Gi 90% = 3060 UvKv n‡j x = 4000 UvKv|
13. DËi: M

14. DËi: N
mgvavb:
50 UvKv †_‡K 20% Qvo w`‡j weµqg~j¨ = 50- 50 Gi 20% = 40UvKv|
GLb 40 UvKvq wewµ Ki‡j 25% jvf n‡j 125% = 40 Ges µqg~j¨ 100% = 32
 45 jvf-ÿwZ
15. DËi: K
mgvavb:
100 UvKv g~‡j¨i `ª‡e¨i g~j¨ avh© K‡iwQ‡jb 110 UvKv
wKš‘ weµqKv‡j fzjµ‡g Kwgkb w`‡q IB `ªe¨ wewµ Kivq 1 UvKv ÿwZ nj|
A_©vr wewµ K‡i µqg~‡j¨i †_‡K 1UvKv Kg ( 100-1) = 99 UvKv †c‡q‡Qb|
AZGe, wZwb `ªe¨wU weµqKv‡j Qvo w`‡q‡Qb| 110-99 = 11 UvKv
110 UvKvi Kwgkb nj = 11 UvKv|
11
 100 UvKvi Ici Kwgkb nj = 100 = 10 UvKv|  fzjµ‡g 10% Kwgkb w`‡qwQ‡jb|
110
16. DËi: N [Help: jv‡fi 20% = 90 n‡j µqg~j¨ 100% = 450 UvKv|
GLb 25% Kwgkb w`‡q weµqg~j¨ = 75% = 450 UvKv n‡j
wjwLZ gyj¨ = 100% = 600 UvKv| [wjwLZ g~j¨ †_‡K Qvo †`qvq wjwLZ g~j¨B 100%]

17. DËi: M
mgvavb:
cÖ_g µq = 100 n‡j 10% jv‡f cÖ_g weµq = 110
Avei 2q µq 95 n‡j 20% jv‡f 2q weµq = 95+ (95 Gi 20%) = 95+19 = 114 UvKv|
myZivs `yB weµqg~‡j¨i g‡a¨ % Gi cv_©K¨ = 114-110 = 4% hvi cwigvY UvKvq 80 UvKv|
Zvn‡j 4% = 80 UvKv n‡j 100% = 2000 UvKv|
18. DËi: M
mgvavb: awi, µqg~j¨ = 100 UvKv Zvn‡j 10% ÿwZ‡Z weµqg~j¨ = 90 UvKv|
2 3
Zvn‡j evRvigy‡j¨i Ask = 90 UvKv myZivs evRvi g~j¨ = 90 = 135 UvKv|
3 2
myZivs evRvig~‡j¨ wewµ Ki‡j jvf n‡Zv = 135- 100 = 35%

19. DËi: N
mgvavb:
g‡b Kwi, cÖwZ wgUvi 1 UvKv `‡o 40 wgUvi Kvc‡oi µqg~j¨ = 40 UvKv
Zvn‡j 6 wgUv‡ii µqg~j¨ = 6UvKv|
GLv‡b weµqg~j¨ †ei Ki‡j Avm‡e 40-6 = 34 UvKv| wKš‘ weµqg~‡j¨i cÖ‡qvRb †bB|
KviY jvf - ÿwZi nvi µqg~j¨ ‡_‡K †ei Kiv hvq|
6  100
µqg~j¨ 40 UvKvq ÿwZ = 6 UvKv Zvn‡j 100 UvKvq ÿwZ n‡e = = 15% DËi: 15%
40
20. DËi: L
mgvavb:
60 wU Av‡c‡ji weµqg~j¨ g‡b Kwi 60 UvKv| myZivs 15wUi weµqg~j¨ = 15 UvKv| ( `y‡UvB weµqg~j¨ Av‡Q )
†h‡nZz 15 wU Av‡c‡ji weµqg~‡j¨i mgvb jvf nq ZvB 60 wU Av‡c‡ji µqg~j¨ (60-15) = 45 UvKv|
15  100 1
Zvn‡j jv‡fi nvi  33 %
45 3
 46 jvf-ÿwZ
21. DËi: L
mgvavb:
12wU Kjvi µqg~j¨ = 15 UvKv
15
 1wU Kjvi µqg~j¨ = UvKv ev, 1.25 UvKv
12
Avevi, 1wU Kjvi weµqg~j¨ = 90 cqmv ev 0.90 UvKv|
 ÿwZ = 1.25 - 0.90 UvKv ev, 0.35 UvKv|
0.35
 1 UvKvq ÿwZ nq = UvKv|
1.25
0.35 100
100 UvKvq ÿwZ nq = UvKv ev, 28 UvKv| DËi: kZKiv ÿwZ 28 UvKv|
1.25
22. DËi: K
mgvavb:
µqg~j¨ 100 ai‡j ïiæ‡Z ÿwZ = 30UvKv|
Avevi 20% ÿwZ n‡q 80UvKvi ci Avevi 10% ÿwZ n‡j 80 Gi 10% = 8UvKv ÿwZ †gvU ÿwZ = 20+8 = 28
`yB ÿwZi cv_©K¨ = 30-28 = 2 UvKv n‡j µqg~j¨ = 100 UvKv|
100  72
myZivs cv_©K¨ 72 UvKv n‡j µqg~j¨ =  3600
2
23. DËi: K
mgvavb:
awi, 25% jv‡f wewµ K‡i x kg. Pvj| kU©KvU© †UKwbK: (iæj Ad Gwj‡Mkb Aa¨vq †`Lyb)
cÖkœvbymv‡i, 10 †m‡K‡Û Kiv hv‡e:
125 x 110 120  x  120  115 (25-15)% : 15-10 = 10:5 = 2:1 n‡j 120 †KwR‡K 2
 
100 100 100 fvM Ki‡j GKfv‡M 80 †KwR Av‡iKfv‡M 40 †KwR n‡e|
 125x+13200-110x = 13800
 15x = 13800 - 13200 = 600  x = 40
 25% jv‡f 40 †KwR Pvj wewµ K‡i|
24. DËi: L
mgvavb:
cv_©K¨ = 20+10 = 30
cÖkœg‡Z, 7x-5x = 30 myZivs x = 15

25. DËi: L [Help: 95% = 266 a‡i 100% = 280 Zvici 112% = 280 n‡j 100% = 250]

 Practice part-02:
1. N 2. K 3. M 4. L 5. K
6. N 7. K 8. K 9. K 10. L
11 M 12 L 13 N 14 N 15 K
16 K 17 M 18 K 19 M 20 K

==================================
 47 jvf-ÿwZ

Model Test-01
c~Y©gvb:10 mgq: 10 wgwbU
1. 20% wWmKvD›U Gi ci GKwU eB‡qi LiP `vovq 400 UvKv| Z‡e eBwUi cÖKZ
„ g~j¨ KZ? [ICB Bank (Cash)-2018]
K.500 UvKv L.480 UvKv M.320 UvKv N.333 UvKv
2. hw` ZvwjKv g~‡j¨ wewµ Ki‡j GKRb Kw¤úDUvi we‡µZvi 25% jvf nq, Z‡e ZvwjKv g~‡j¨i Dci m‡e©v”P KZ nv‡i
Qvo w`‡j H we‡µZvi †Kvb jvf ev ÿwZ n‡e bv? [Bmjvgx e¨vsK wdì Awdmvi, AviwWGm- 2013]
K. 25% L. 15% M. 10% N. 20%
3. If then cost price of 20 articles is equal to the selling price of 25 articles, what is the % profit
or loss made by the merchant? [Bmjvgx e¨vsK A¨vwmm‡U›U Awdmvi- 2011]
a.25% loss b. 25% profit c. 20% loss d. 20% profit

4. GKwU †iwWIi µqg~j¨ 450 UvKv| †iwWIwU KZ g~‡j¨ weµq Ki‡j 18% jvf n‡e? (Bmjvgx e¨vsK ‡MvWvDb wKcvi-Kvg
A¨vwm÷¨v›U 2001)
K.450 L.550 M.531 N.520
5. GK e¨w³ 300 UvKvi GKUv wRwbm µq K‡i 6 gvm ci 321 UvKvq weµq Ki‡jv| Zvi evwl©K kZKiv KZ jvf n‡jv?
(Bmjvgx e¨vsK ‡MvWvDb wKcvi-Kvg A¨vwm÷¨v›U 2001)
K. 25% L. 15% M. 10% N. 14%
6. MÖvnK Bmjvgx e¨vs‡Ki wbKU †_‡K 10% jv‡f 5500 UvKvq GKwU Mvfx µq Kij| e¨vsK KZ UvKv w`‡q MvfxwU µq
K‡iwQj? (Bmjvgx e¨vsK wdì Awdmvi, AviwWGm 2006)
K.6150 L. 5000 M. 4950 N. 6100
7. What is the rate of discount if a car which cost Tk. 300,000 is sold for Tk. 279,000? (BB
Ass: Director-2001)
a. 10% b. 9% c. 8% d. 7%

8. What was the rate of profit margin (in%) if a motor bike which cost Tk. 50,000 was
sold for Tk. 52,000? (BB Ass: Director-2001)
a. 8% b. 6% c. 4% d. 12%

9. The selling price of 8 apples is equal to the purchase price of 10 apples? What is the
profit margin? (BB Ass: Director-2008)
a.20% b.25% c. 10% d. 12%

10. 12wU †cw݇ji µqg~j¨ 8wU †cw݇ji weµqg~‡j¨i mgvb| jv‡fi nvi KZ?
K.50% L.20% M.30% N.35%
DËigvjv
1. K 2. N 3. c 4. M 5. N
6. L 7. d 8. c 9. b 10. K

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 48 jvf-ÿwZ

Model Test-02
c~Y©gvb:10 mgq: 10 wgwbU
1. †Kv‡bv `ªe¨‡K 340 UvKvi cwie‡Z© 350 UvKvq weµq Ki‡j †gv‡Ui Dci 5% †ekx nq| `ªe¨wUi µqg~j¨ KZ?
K.50 UvKv L.160 UvKv M.200 UvKv N.225 UvKv
2. GKwU `ªe¨ weµq Kivq we‡µZvi 10% ¶wZ n‡jv| weµqg~j¨ 135 UvKv †ewk n‡j we‡µZvi 20% jvf nZ| `ªe¨wUi
µqg~j¨
K.300UvKv L.350UvKv M.400UvKv N.450UvKv
3. GKwU †Uc †iKW©vi 950 UvKvq weµq Ki‡j 5% ÿwZ nq| 1040 UvKvq weµq Ki‡j jv‡fi nvi nj?
K.4% L.4.5% M.5% N.9%
4. GKwU `ª‡e¨i Dci jvf I weµqg~‡j¨i AbycvZ 1:5| `ªe¨wUi weµqg~j¨ I µqg~‡j¨i AbycvZ KZ n‡e?
K.5:3 L.5:4 M.4:3 N.6:5

5. GKwU †`vKvb`vi ÎæwUc~Y© IRb e¨envi K‡i µq I weµq Dfq mg‡qB 10% K‡i VKvq| Z‡e Zvi mvKz‡j¨ kZKiv
jvf KZ?
[`yevi 10% K‡i jv‡fi gZ K‡i wn‡me n‡e]
K.10% L.11% M.20% N.21%
6. A GKwU mvB‡Kj B-‡K weµq Kij 20% jv‡f| B ‡mwU C-‡K weµq Kij 25% jv‡f| C mvB‡KjwUi Rb¨ 225
UvKv w`j| A mvB‡KjwU KZ UvKvq wK‡bwQj?
K.175 UvKv L.200 UvKv M.150 UvKv N.300 UvKv
7. GK e¨w³ GKwU `ªe¨ 10% Qv‡o wKbj Ges 10% jv‡f `ªe¨wU weµq Kij| Zvi kZKiv jvf ev ÿwZi cwigvY wbY©q
K‡iv|
K.20% jvf L.20% Gi †ekx jvf M.20% Gi Kg jvf N.‡KvbwUB bq

8. GKwU `ªe¨ weµq 8% jvf nq, wKš‘ `ªe¨wU‡K hw` 27 UvKv K‡g weµq Kiv nq, Z‡e 10% ÿwZ nq| `ªe¨wUi
µqg~j¨ KZ?
K.100 UvKv L.200 UvKv M.150 UvKv N.300 UvKv
9. GK we‡µZv 1200 UvKvq GKwU †iwWI µq Ki‡jb| †iwWIwUi weµqg~j¨ µqg~‡j¨i PvB‡Z KZ kZvsk e„w× K‡i avh©
Ki‡j 20% Qvo w`‡qI we‡µZvi 25% jvf n‡e? [wjwLZ g~j¨ †ei Ki‡Z n‡e]
K.1700 L.1800 M.1875 N.1900
10. GK we‡µZv GKwU `ªe¨ weµq K‡i 25% jvf K‡i| hw` weµqg~j¨ wظY Kiv nZ Z‡e Zvi kZKiv KZ jvf nZ?
K.80% L.75% M.120% N.150%

DËigvjv
1. M 2. N 3. K 4. L 5. N
6. M 7. L 8. M 9. M 10. N

==================================
 49 jvf-ÿwZ

wjwLZ cÖkœ
wewmGm Gi wjwLZ cixÿvi cÖkœ¸‡jv mgvavb K‡i wK jvf? GZ cyivZb cÖkœ?
DËi: weMZ mv‡ji wewmGm Gi wjwLZ cixÿvi cÖkœ¸‡jv †`Lv ‡M‡Q eZ©gv‡b wewfbœ cixÿvi wjwLZ As‡k Ges
gv‡S gv‡S wKQz cixÿvi wcÖwj: cixÿv‡ZI Avm‡Q| ZvB G¸‡jv †_‡K wkL‡j Kv‡R jvM‡e| hw`I Avgv‡`I
eB‡qi gyj D‡Ïk¨ AsK Kgb ‡`qv bq eis AsK¸‡jv wb‡R wb‡R Ki‡Z †kLv|

1. GK e¨w³i 482 UvKvq GKwU `«e¨ weµq K‡i hZ cwigvb jvf nq, 318 UvKvq †mB `«e¨wU weµq Ki‡j mgcwigvb ¶wZ
nq| `«e¨wU 40% jv‡f weµq Ki‡j weµqg~j¨ KZ? [IBBL – (ATO)-2017 (Written)]
mgvavb:
g‡bKwi,
`ªe¨wUi µqg~j¨ = x UvKv|
myZivs `ªe¨wU 482 UvKvq weµq Ki‡j jvf nq = (482- x) UvKv
Ges 318 UvKvq weµq Ki‡j ¶wZ nq = (x - 318) UvKv|
cÖkœg‡Z,
(x -318) = (482- x) [‡h‡nZz jvf I ÿwZi cwigvY mgvb mgvb|]
ev, x + x = 482+318 [c¶všÍi K‡i]
ev, 2x = 800
ev, x = 400 [Dfq c¶‡K 2 Øviv fvM K‡i]
myZivs `«e¨wUi µqg~j¨ = 400 UvKv|
400  40
40% jv‡f `«e¨wUi weµqg~j¨ = 400 + 400 Gi 40% = 400+ = 560 UvKv| DËi: 560 UvKv|
100

2. GKwU eB 65 UvKvq wewµ Ki‡j 30% jvf nq| 10% jv‡f wewµ Ki‡Z PvB‡j bZzb wewµi g~j¨ KZ n‡e? [Kg© ms¯’vb
e¨vsK-(WvUv Gw›Uª Acv‡iUi)-2018-(wjwLZ)]
mgvavb:
30% jv‡f, weµqg~j¨ = 100+30 = 130 UvKv|
eBwUi weµqg~j¨ 130 UvKv n‡j µqg~j¨ = 100 UvKv
100
eBwUi weµqg~j¨ 1 UvKv n‡j µqg~j¨ = UvKv
130
100  65
eBwUi weµqg~j¨ 65 UvKv n‡j µqg~j¨ = UvKv = 50 UvKv
130

Avevi 10% jv‡f, weµqg~j¨ = 100+10 = 110 UvKv|

µqg~j¨ 100 UvKv n‡j weµqg~j¨ = 110 UvKv
110
 µqg~j¨ 1 UvKv n‡j weµqg~j¨ = UvKv
100
110  50
µqg~j¨ 50 UvKv n‡j weµqg~j¨ = UvKv = 55 UvKv DËi: 55 UvKv
100
 50 jvf-ÿwZ
3. GKwU `ªe¨ weµq K‡i Drcv`Kvix, cvBKvix we‡µZv I LyPiv we‡µZv cÖ‡Z¨‡K 20% jvf K‡i| hw` GKwU `ª‡e¨i LyPiv
weµq g~j¨ 21.60 UvKv nq, Zvn‡j `ªe¨wUi Drcv`b LiP KZ? [33Zg wewmGm wjwLZ]
mgvavb:
`ªe¨wUi µqg~j¨ 100 UvKv n‡j ,
LyPiv we‡µZvi 20% jv‡f, weµqg~j¨ (100+20) = 120 UvKv

120 UvKv LyPiv weµqg~j¨ n‡j µqg~j¨ = 100 UvKv

100
 1 ÕÕ ÕÕ ÕÕ ÕÕ ÕÕ = ÕÕ
120
100  21.60 100  2160
 21.60 ÕÕ ÕÕ ÕÕ ÕÕ = ÕÕ =
= 18 UvKv
120 120  100
myZivs LyPiv we‡µZvi µqg~j¨ = 18 UvKv Ges cvBKvix we‡µZvi weµqg~j¨ = GB 18 UvKvB
GLb, cvBKvix we‡µZvi 20% jv‡f,
120 UvKv cvBKvix weµqg~j¨ n‡j µqg~j¨ = 100 UvKv
100
 1 ÕÕ ÕÕ ÕÕ ÕÕ ÕÕ = ÕÕ
120
100  18
 18 ÕÕ ÕÕ ÕÕ ÕÕ ÕÕ = = 15 UvKv
120
myZivs cvBKvix we‡µZvi µqg~j¨ =15 UvKv Ges Drcv`bKvixi weµqg~j¨ = 15 UvKv

cybivq, Drcv`bKvixi 20% jv‡f,

120 UvKv cvBKvix weµqg~j¨ n‡j Drcv`b LiP = 100 UvKv
100
 1 ÕÕ ÕÕ ÕÕ ÕÕ ÕÕ ÕÕ = ÕÕ
120
100  15
 15ÕÕ ÕÕ ÕÕ ÕÕ ÕÕ ÕÕ = = 12.50 UvKv
120
myZivs `ªe¨wUi Drcv`b LiP = 12.50 UvKv DËi : 12.50 UvKv

wjwLZ wbq‡g mgvavb Kivi Rb¨ GKB K_v evi evi ‡jLvq AsKwU A‡bK eo g‡b n‡jI gvÎ 1 jvB‡b DËi
†ei Kiv m¤¢e Gfv‡e fve‡j: awi, Drc`vb LiP = x UvKv|
100 100 100
cÖkœg‡Z, xGi 120% Gi 120% Gi 120% = 21.60  x = 21.60    =12.5 UvKv|
120 120 120

4. GKwU `ª‡e¨i LyPiv we‡µZvi weµqg~j¨ 30,030 UvKv| `ªe¨wU Drcv`bKvwi 4%, cvBKvix we‡µZv 5% Ges LyPiv
we‡µZv 10% jv‡f wewµ K‡i| [36Zg wewmGm wjwLZ]
(K) cvBKvix we‡µZvi µqg~j¨ wbY©q Kiyb |
mgvavb : (GB AsKwU †_‡K av‡c av‡c wKfv‡e µqg~j¨ Ges weµqg~j¨ †ei Ki‡Z n‡e Zvi wjwLZ wbqg ‡evSv hv‡e)
awi, LyPiv we‡µZvi µqg~j¨ 100 UvKv ,
GLb, 10% jv‡f LyPiv weµq g~j¨ = 100+10=110 UvKv
 51 jvf-ÿwZ
weµqg~j¨ 110 UvKv n‡j µqg~j¨ = 100 UvKv
100
 ÕÕ 1 ÕÕ ÕÕ ÕÕ = ÕÕ
110
100  30030
 ÕÕ 30030 ÕÕ ÕÕ ÕÕ = = 27300 UvKv
110
myZivs cvBKvix we‡µZvi weµqg~j¨ = 27300 UvKv (LyPiv we‡µZvi µqg~j¨ = cvBKvix we‡µZvi weµqg~j¨ )
Avevi, 5% jv‡f cvBKvix we‡µZvi weµqg~j¨ = 100+5=105 UvKv
weµqg~j¨ 105 UvKv n‡j µqg~j¨ = 100 UvKv
100
 ÕÕ 1 ÕÕ ÕÕ ÕÕ = ÕÕ
105
100  27300
 ÕÕ 27300ÕÕ ÕÕ ÕÕ = = 26000 UvKv
105
myZivs cvBKvix we‡µZvi µqg~j¨ = 26000 UvKv | DËi: 26000 UvKv|
(L) Drcv`b LiP A‡cÿv LyPiv we‡µZvi weµqg~j¨ kZKiv KZ †ewk Zv wbY©q Kiæb|
mgvavb:
GLv‡b, cvBKvix we‡µZvi µqg~j¨ = Drc`vbKvixi weµqg~j¨ = 26000 UvKv|
Drcv`b Kvixi 4% jv‡f 100 UvKv `ª‡e¨i weµqg~j¨ = 104 UvKv|

weµqg~j¨ 104 UvKv n‡j Drcv`b LiP = 100 UvKv|

100
 ÕÕ 1 ÕÕ ÕÕ ÕÕ ÕÕ = ÕÕ
104
100  26000
 ÕÕ 26000 ÕÕ ÕÕ ÕÕ ÕÕ = =25000 UvKv| A_©vr Drcv`b LiP = 25000 UvKv
104
Ges Drcv`b LiP †_‡K LyPiv we‡µZvi weµqg~j¨ = 30030 - 25000 = 5030 UvKv †ewk
GLb
25000 UvKvq †ewk = 5030 UvKv|
5030
1 ÕÕ ÕÕ = ÕÕ
25000
5030  100
 100 ÕÕ ÕÕ = = 20.12 UvKv ev 20.12% DËi: 20.12%
25000
5. GKwU kvU© I GKwU c¨v‡›Ui g~j¨ GK‡Î 525.00 UvKv| hw` kv‡U©i g~j¨ 5% Ges c¨v‡›Ui g~j¨ 10% e„w× cvq, Zvn‡j
H¸‡jv wKb‡Z 568.75 UvKv jv‡M| kvU© I c¨v‡›Ui cÖ‡Z¨KwUi g~j¨ KZ? [30Zg wewmGm wjwLZ]
mgvavb:
awi, kv‡U©i g~j¨ = x UvKv
myZivs c¨v‡›Ui g~j¨ (525- x) UvKv ( mgwó †`qv _vK‡j we‡qvM K‡i Ab¨Uvi `vg †ei Ki‡Z nq)
5x 105 x
5% e„wׇZ kv‡U©i bZzb g~j¨ = x+ x Gi 5% = x+ = UvKv
100 100
Avevi, 10% e„wׇZ c¨v‡›Ui bZzb g~j¨ = (525- x) + (525- x) Gi 10%
10(525  x ) 110  ( 525 - x)
= (525- x) + = UvKv
100 100
 52 jvf-ÿwZ
cÖkœg‡Z,
105 x 110  ( 525 - x)
+ = 568.75 (kvU© I c¨v‡›Ui bZzb `v‡gi †hvMdj = 568.75 UvKv)
100 100
105 x  57750  110 x Rule of allegation w`‡q MCQ cixÿvi Rb¨ 20
ev, = 568.75
100 †m‡K‡Û DËi †ei Kiv hv‡e Gfv‡e
57750 - 5 x kv‡U© jvf c¨v‡›U jvf
ev, = 568.75 26.25
100 52.5
525Gi 10%= 52.5 ‡gv‡U jvf
ev, 57750-5x = 56875
ev, - 5x=56875- 57750 525 &Gi 5%= 26.25 43.75
ev, - 5x= -875 568.75-525=43.75
875 8.75 17.5
x= = 175
5 AbycvZ: kvU©: c¨v›U = 8.75:17.5 = 1:2
myZivs kv‡U©i g~j¨ = 175 UvKv Abycv‡Zi †hvMdj = 2+1 = 3
 c¨v‡›Ui g~j¨ (525-175) = 350 UvKv kvU© = 525 Gi 1/3 = 175, c¨v›U 525 Gi 2/3 =350

DËi: kv‡U©i g~j¨ 175 UvKv, c¨v‡›Ui g~j¨ 350 UvKv|

6. GK e¨w³ GKwU `ªe¨ 4000 UvKvq weµq Kivq Zvi wKQz ÿwZ nj| hw` †m H `ªe¨ 5000 UvKvq weµq Ki‡Zv Zvn‡j
2
Zvi hZ UvKv ÿwZ n‡qwQj Zvi 66 % jvf n‡Zv| `ªe¨wUi µqg~j¨ KZ ? [ 32Zg wewmGm wjwLZ]
3
mgvavb:
GB AsKUv `y,fv‡e Kiv hv‡e| ÿwZi cwigvY‡K x a‡i Avevi µqg~j¨‡K x a‡i, |
1st Style: (ÿwZi cwigvY‡K x a‡i )
2
awi, 4000 UvKvq wewµ Ki‡j ÿwZ = x UvKv (wbqgUv mnR KviY 66 % jvf n‡q‡Q cÖ_‡gi ÿwZi Dci| )
3
2 200 1 2x
myZivs jvf = x Gi 66 % = x  =
3 3 100 3
cÖkœg‡Z,
2x
4000+x =5000- (ÿwZ‡Z weµqg~j¨ + ÿwZ = jv‡f weµqg~j¨ - jvf A_©vr Dfq cv‡ki µqg~j¨ mgvb|)
3
2x
x+ = 5000+4000
3
3x  2x 3000
 =1000 5x = 3000 x = = 600
3 5
myZivs ÿwZ = 600 UvKv |
Zvn‡j µqg~j¨ = 4000+600 = 4600 UvKv|

2nd Style: (µqg~j¨‡K x a‡i mgvavb)

awi, µqg~j¨ = x UvKv|
Zvn‡j cÖ_gevi ÿwZ n‡q‡Q = x-4000 (ÿwZi K_v ejvq µqg~j¨ x, weµqg~j¨ 4000 †_‡K eo )
Avevi, weµqg~j¨ 5000 UvKv n‡j jv‡fi cwigvY =5000-x (jv‡fi nIqvq µqg~j¨ x, weµqg~j¨ 5000 †_‡K †QvU)
 53 jvf-ÿwZ
cÖkœg‡Z,
2 2
(x-4000) Gi 66 % = 5000-x (hZ ÿwZ n‡q‡Q Zvi 66 % = hZ jvf n‡q‡Q Zvi cwigvY)
3 3
200 1
   (x-4000) = 5000-x
3 100
2  ïw× cixÿv: 4600 UvKv wK‡b 4000 UvKvq wewµ Ki‡j
  (x-4000) = 5000-x 4600-4000 = 600UvKv ÿwZ| Avevi 5000 UvKvq wewµ
3
Ki‡j 5000-4600 = 400UvKv jvf| jv‡fi GB 400UvKv
 2x-8000 = 15000-3x
 5x = 23000 2
Av‡Mi ÿwZ 600 UvKvi 3 fv‡Mi 2 fvM| A_©vr 66 %
23000 3
x= = 4600
5
myZivs µqg~j¨ x = 4600 UvKv|

 GKB wbq‡g wb‡Pi cÖkœwU mgvavb Kiæb:

7. GKwU `ªe¨ 190 UvKvq wewµ Kivq wKQz jvf n‡jv| hw` `ªe¨wU 175 UvKvq wewµ Kiv n‡Zv Zvn‡j cÖ_g jv‡fi 50%
ÿwZ n‡Zv| `ªe¨wUi µqg~j¨ KZ? DËi: 180 UvKv|
mgvav‡bi wn›Um:
jvf = x n‡j ÿwZ = x Gi 50%
Gici cÖkœg‡Z jvBbUv n‡e
x
190-x =175+ (jv‡f weµqg~j¨ - jvf = ÿwZ‡Z weµqg~j¨ + ÿwZ A_©vr Dfq cv‡k µqg~j¨ mgvb)
2

8. GKRb Kjv e¨emvqx 10 UvKvq 4 wU 15 UvKvq 6wU K‡i Kjv wK‡b cÖwZwU 3 UvKv `‡i weµq Kij| Bnv‡Z Zvi 200
UvKv jvf nj| Zvn‡j †m KZ¸‡jv µq K‡iwQj? [32Zg wewmGm wjwLZ]
mgvavb:
GLv‡b, 4wU Kjvi µqg~j¨ = 10 UvKv| civgk©: mvaviYZ G ai‡Yi msL¨vevPK cÖkœ¸‡jv
10 mgvavb Kivi mgq fMœvsk a‡i wn‡me Kiv nq| wKš‘ GB
1 wU ÕÕ Ó = = 2.5 UvKv|
4 cÖkœwU‡Z `kwgK fMœvsk evbv‡j mgvavbwU mnR nIqvq
Avevi, 6 wU Kjvi µqg~j¨ = 15 UvKv `kwgK a‡iB Kiv DËg| †h‡nZz `ywU wbqgB mwVK|
15
1 wU ÕÕ Ó = Ó = 2.5 UvKv|
6
1+1= 2wUi µqg~j¨ = 2.5+2.5 = 5 UvKv|

Avevi 1wUi weµqg~j¨ = 3UvKv n‡j 2wUi weµqg~j¨ = 32= 6UvKv

Zvn‡j, 2wU Kjv 5UvKvq µq K‡i 6 UvKv wewµ Ki‡j jvf nq= 6-5 = 1UvKv|
GLv‡b,
1UvKv jvf nq = 2wU Kjv‡Z
200 ÕÕ ÕÕ ÕÕ = 2200 = 400wU Kjv‡Z| DËi: Kjvi msL¨v 400wU|
 54 jvf-ÿwZ
9. 10 UvKvq 10wU I 8 UvKvq 8wU `‡i mgvb msL¨K Avg Lwi` K‡i 10 UvKvq 9wU `‡i weµq Ki‡j kZKiv KZ jvf ev
ÿwZ n‡e? [27Zg wewmGm wjwLZ]
mgvavb:
10 wU Av‡gi µq g~j¨ = 10 UvKv
10
 1 Ó Ó Ó Ó = UvKv  1UvKv cÖ‡qvRbxq K¬z hv Aek¨B g‡b ivL‡Z n‡e|
10
Avevi, GiKg `y ai‡Yi `ywU dj wfbœ wfbœ `v‡g µq K‡i GKmv‡_
8wU Av‡gi µq g~j¨ = 10 UvKv bZzb `v‡g wewµ Ki‡j Dfq ai‡bi dj †_‡K 1wU K‡i wb‡q
1+1 = 2wUi µqg~j¨ †ei Ki‡Z n‡e Ges GKmv‡_ weµq Kivi
10 5 mg‡qi 2wUi weµqg~j¨ †ei K‡i Zvici jvf ev ÿwZ wn‡me
 1Ó Ó Ó Ó =
UvKv = UvKv
8 4 Ki‡Z n‡e|
5 9
 2wU Av‡gi µqg~j¨ = 1  = UvKv
4 4
GLb, 9wU Av‡gi weµqg~j¨ = 10 UvKv
10
 1Ó Ó Ó =
UvKv
9
10  2 20
 2Ó Ó Ó =  UvKv
9 9
9 20 81  80 1
 ÿwZ =    UvKv ( µqg~j¨ eo nIqvq ÿwZ)
4 9 36 36
9 1
UvKvq ÿwZ = UvKv
4 36
1 4
1 Ó Ó =  UvKv
36 9
1  4  100 100 19 19
 100 Ó Ó = UvKv =  1 UvKv DËi: 1 0 0
36  9 81 81 81
10. GKwU `ªe¨ x% ÿwZ‡Z weµq Ki‡j †h g~j¨ cvIqv hvq , 3x % jv‡f weµq Ki‡j Zvi †P‡q 18x UvKv †ewk cvIqv
hvq | `ªe¨wUi µqg~j¨ KZ wQj ? [9g-10-‡kÖYx-(Aby:3.5)] [Gm AvB wjwLZ-2017]
mgvavb:
x% ÿwZ‡Z µqg~j¨ 100 UvKv n‡j weµq g~j¨ (100 – x) UvKv
3x% jv‡f µqg~j¨ 100 UvKv n‡j weµqg~j¨ (100 + 3x) UvKv
2 weµhg~‡j¨i e¨eavb = { 100+ 3x – (100 – x)} UvKv
= ( 100 + 3x - 100 – x ) = 4x UvKv
weµqg~j¨ 4x UvKv †ekx n‡j µqg~j¨ 100 UvKv
100
Ó 1 Ó Ó Ó Ó Ó
4x
100  18 x
Ó 18x Ó Ó Ó Ó Ó = 450 UvKv
4x

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